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VAT is the most important innovation of the 20th century. It is a scientific tax system, which was first introduced in 1954 A.D. in France. It has been spreading all over the 1960's and now this tax has become one of the mainstays of the tax system in over 145 countries. In Nepal VAT has come into consideration to replace of old indirect taxes. It was introduced on 16th November, 1997. As VAT is less distortive and more revenue-productive, it ...

L'accroissement du niveau des échanges et la multiplication des cadres réglementaires nombreux, variés et parfois complexes découlent souvent de la conclusion d'accords multilatéraux et/ou bilatéraux. De même, la coopération ou le libre-échange avec des pays ou des zones douanières et l'adhésion à diverses conventions internationales sont nécessaires pour participer au commerce international. Dans ce contexte la mise en place d'un système de c...

Le présent travail consiste en la caractérisation des sols graveleux de la zone du Borgou-Alibori et en l'optimisation du dosage en ciment en vue de leur utilisation en assise de chaussée. Cinq emprunts différents ont été complètement identifiés. Il s'agit des emprunts de SIRAROU, de N'DALI, de GOGOUNOU, de KANDI et d'ALFAKOUARA. Les résultats issus de cette identification ont permis de classifier les matériaux issus de ces emprunts et de comp...

This work, which is a scholarly work will help those who want to improve in their helping behaviours and also encourage those that have been practicing it to sustain the tempo. It will also help researchers on the similar topic to improve in their quest for knowledge about helping behaviour. Therefore, for the fact that we are humans, we should always imbibe the culture of helping others without expectation of any reward in return.

Petrology of some high-grade metamorphic rocks from the central region of Sri Lanka, is discussed in this book. The book covers details of petrographical investigation, mineral chemistry by Electron probe Micro Analyser (EPMA), geothermobarometry and tectonic significance of pelitic and intermediate to basic granulites. This book is designed for undergraduate or master level university students in Geology.

For several years the author conducted research in the areas of design multimedia electronic publications, theoretical study on the development of technological elements and instrumental basis of publications, conceptual principles of forming a multimedia publishing. The logical consequence of this research, which is in line with key global trends of electronic publishing, is the development of e-learning portal in the workplace. Celerity mode...

China's transition process from a developing to an advanced economy is steadily increasing its weight and footprint in the world economy, and Outward Foreign Direct Investments (OFDI) have been, especially over the last fifteen years, at the forefront of China's development and internationalization. The general research objective of the present work is to offer an assessment of the Chinese outward direct investment flows and the influence of t...

Having worked in Korea for a number of years and in a in a variety of contexts, I was both impressed and intrigued by the markedly high levels of motivation and success I found amongst Korea's military officers, as compared to learners I encountered in the public school and private academy contexts. I wanted to take steps to distil the underlying causes, such that they may be applied in the future to improve localised pedagogy. Being simultane...

This book is intended to help increase the competence of the University & other organisations to deal with change. The purpose of most of the techniques presented practically in this book is to enable the assemblies and meetings to end with mutually acceptable decisions. Content - Facilitation of meetings - Problem solving groups - Group coaching - Strategy planning meetings - Future Search Conferences - Assessment Center

Jurodstvo - jeto davno zabytyj vid podvizhnichestva, kotoryj procvetal na Rusi v srednie veka. V nashe materialisticheskoe vremya jeto yavlenie vnov' stanovitsya aktual'nym, t.k. poyavilas' potrebnost' v sil'nyh lichnostyah, kotoryh mozhno nazvat' obrazcom nravstvennosti i morali. Dazhe sovremennikam jurodivye chasto predstavlyalis' ljud'mi nenormal'nymi, pojetomu neudivitel'no, chto ih velikie nravstvennye stradaniya sovershenno zabyty. Veroy...

This book is the result of a nine-month research (2014/15) which explored work-related distress and transmission of trauma among personnel working with urban forced migrants. Conducted in Kampala, Uganda, this study presents the experiences and perceptions of 16 staff members of Refugee Law Project (RLP), who interact with forced migrants on a daily basis. The book exposes how Compassion Satisfaction (CS) and Compassion Fatigue (CF) - includin...

Contraception: An Herbal Medicine Approach of Citrus medica Seeds for Fertility Regulation, this research book focused on the evaluation of contraceptive activities of C. medica seeds on albino rats. Out of the tested three crude extracts, petroleum ether extract found more potential on fertility regulation, judged by phytochemical analysis, acute and chronic toxicity studies, antiimplantation, abortifacient, antiovulatory, estrogenic, progest...

Factors influencing the use of medicines by consumers in Tiko, Cameroon, tells the story of how economic challenges, strong sociocultural bonding and poor regulation contribute to inappropriate medicines access and use by consumers of health. It looks into three groups of consumers: teachers, taxi drivers and petty traders selling food crops and captures interesting view points from these three groups. Consumers obtain their medicines from off...

The Book Agriculture Chemical Fertilizers and the Environment tries to establish the relationship between the application of fertilizers and crops productivity. Discussion is made here about the impact of chemical fertilizers and pesticides on the Environmental quality. The Book clearly deals the early history of fertilizer application in the study area, Regional structure and the Agricultural scenario of the area. A chapter entitled "Statisti...

The purpose of this study was to examine the factors escalating e-waste production in Nairobi and consequenlty recommend mitigants to the e-waste problem in Nairobi. The study was guided three research queries including what the current state of Ewaste in Nairobi in the light of the existing policy recommendations was, what were the key obstacles in implementing a functional e-waste management system in Nairobi and what were the mitigants and ...

This text is designed for an introductory undergraduate and postgraduate engineering students written in a very accessible style, The finite element method (FEM) is a numerical procedure that can be used to obtain solutions to a large class of engineering problems in stress analysis, heat transfer, electromagnetism and fluid flow etc. FEM has now become a staple for predicting and simulating the physical behaviour of scientific, engineering, m...

This book details a novel methodology for automatic generation, categorization, simulation, attainment of real time ECG data, ECG signal filtering and processing, feature extraction, an equivalence between different ECG signal analysis algorithms and techniques, detection of whatsoever abnormalities in ECG, computing beat rate using MATLAB. A methodology for automatic categorization and classification of cardiac arrhythmias as well as normal s...

Problema sexual'nyh ubijstv na protyazhenii dostatochno dlitel'nogo vremeni interesovala uchenyh razlichnyh oblastej znanij, v tom chisle uchenyh-juristov. V nastoyashhej rabote rassmatrivajutsya ugolovno-pravovye i kriminologicheskie aspekty otvetstvennosti za ubijstvo, sopryazhennoe s sexual'nym nasiliem, po rossijskomu ugolovnomu zakonodatel'stvu. Rabota prednaznachena dlya prepodavatelej, aspirantov, studentov i slushatelej juridicheskih v...

Kniga posvyashhena istorii francuzskoj istoricheskoj shkoly «Annalov» - vliyatel'noj intellektual'noj tradicii, slozhivshejsya vo francuzskoj istoriografii HH veka. Vyyavlyajutsya istoricheskie usloviya i istoki stanovleniya tradicii «Annalov», skvoz' prizmu obshhego razvitiya istoricheskogo znaniya vo Francii. Analiziruetsya process formirovaniya i dal'nejshej translyacii tak nazyvaemoj «klassicheskoj koncepcii» «Annalov», s oboznacheniem lin...

Monografiya posvyashhena novomu ponyatiju v teorii plastichnosti - kojefficientu intensivnosti skorosti deformacii (KISD). Pri primenenii ryada zhestkoplasticheskih modelej polya skorosti yavlyajutsya singulyarnymi vblizi poverhnostej maximal'nogo treniya. Kojefficient pri glavnom singulyarnom chlene v razlozhenii jekvivalentnoj skorosti deformacii v ryad v okrestnosti takih poverhnostej nazyvaetsya KISD. Singulyarnoe povedenie polya skorosti ...