Phenomenon of Indirect Taxes Burden Transition in Palestine PDF |
| Sakher Wa'el Mahmood El-Ahmed |
| Supervisor(s) |
| Prof. Tareq Al-Haj - |
| Discussion Commity |
| 148 صفحة |
| Abstract : |
Burden transition in Palestine this study aims at acquainting with the phenomenon of indirect taxes burden transition as one of the financial and taxation phenomena through the acting laws and regulations, in addition to the signed economical protocol handled between Israel government and the Palestinian liberation organization and mutual understandings between Israel and the Palestinian national authority. It also illustrates the different types or transition of taxation burden and theories related to this phenomenon and effective factors in them generally and dose related to the Palestinian case particularly in addition to evaluating those factors. Through this study, the researcher sought for the different kinds of taxes and the merits of every one, and he distinguished between the direct and indirect taxes. in defiled manner, he handled the indirect taxes in Palestine and the extent for their importance and participation in the general revenues for the Palestinian treasury. The study aimed at acquaintance with the taxpayer, and distinguished between the legal taxpayer the project aimed at laws enacting and the nominal taxpayer who is the actual bearer for taxation payer and the circumstances surrounding the process of taxation burden transition between the taxpayers and obligatory conditions to be spared for the competition of transition process. The researcher followed reviewing customs and tolls low no. 1 for the year 1962, and feel on the local products no. 16 for the year 1963 through the subjects related to this study. In addition to the paragraphs mentioned in the economical protocol or what is called Paris agreement related to indirect taxes and impart policies, and extent of their commitment with the parties signing the protocol in what was mentioned of articles, basis and ends which Israel imposed and which in still being fornicated. Through this study, the researcher aimed at submitting the most important problems concerned with the indirect taxes, that face the Palestinian national authority, and concentrated in infiltration the customs taxation revenues and Israel’s illusion. from duties and obligations confirmed on it according to the economical protocol and dealing mechanism with invoice of clearing invoice, and problems related to the laws and acting regulation and absence of Palestinian customs and tolls in addition non-activating the role of jurisdiction concerning these taxes, in addition to the problem of purchase tax and mechanism which it dealt with through the Palestinian customs and tolls with this problem. Then the Palestinian treasury became the actual bearer of harms and losses resulting from taxation burden transition normally and really because of taxation escape from one side, and the Israeli practices especially defining funds in the other side. The results showed that the phenomenon of indirect taxes burden transition is vital phenomenon reflects the economical. Legal. Legislative, political and social case to the axles. Of taxation system from a Palestinian national authority with its legislative, juridical and executive services and their various taxpayers and a law judging the relation among these dialoguing parties. but in the Palestinian case there is another party that negatively affects this phenomenon which is Israel and that considers the economical relation with it or through it is of the most important effective factors in that phenomenon, in addition to that relation is a fundamental cause for happening problems concerning the indirect taxes. The results also showed presence of Palestinian shortcoming in dealing with indirect taxes, and its transition phenomenon represented by the taxation legislator who didn’t give the necessary interest for enacting concerned laws in addition to the Palestinian jurisdiction which did quality neither jurisdiction cadre nor the concerned courts in taxes. The Palestinian negotiator who is not acquainted enough at the time of signing the agreements and what gaps happened in addition the taxpayers and whose illegal practices of taxation illusion with its enactive effect on the phenomenon of the indirect taxes transition. Of what had been intentioned previously, the study recommend rations come out and reflected the necessity for a taxation system that touches the Palestinian ends and aims supported by related jurisdiction to end the stage of deal with the occupying heritage and the gaps in the agreements which those agreement imposed, in addition to taxation consciousness between taxpayers and their way dealing was with the indirect taxes burden transition that reflects the surrounding circum stances and effective factors and fosters the national economy and not in the current image that reflects their private tendency through their avoidance to commitment of debt burden wither they achieved its transition process or not. |
Sunday, January 31, 2010
Phenomenon of Indirect Taxes Burden Transition in Palestine
Feeling of Emotional Security and its Relationship with Some Variables of An-Najah National University Students
Feeling of Emotional Security and its Relationship with Some Variables of An-Najah National University Students PDF |
| Iyad Mohammad. Nadi Aqra’ |
| Supervisor(s) |
| Dr. Ali Habayeb - |
| Discussion Commity |
| 119 صفحة |
| Abstract : |
This study sought to identify the feeling of emotional security and and the influence of Some Variables of An-Najah National University Students. In addition, the study aimed at identifying the role of the study variables. To these two ends, a sample, randomly chosen, representing 10% of the population of the study. The researcher used a questionnaire based on Maslow's Hierarchy of Basic Needs. Both its reliability and validity were tested. The reliability coefficient was 0.89. After data collection, the researcher used SPSS for statistical analysis of results. The study tested the following hypotheses. There are no statistically significant differences at µ = 0.05 in the level of emotional security, among students at An-Najah National University, which are due to variables of sex, college, place of living, GPA (average) and year of study . The study also sought to answer one question: What is the degree of emotional security among An-Najah National University study? After data analysis, it was found that the feeling of emotional security was moderate (49.9%) on average. It was also found that there were no statistically significant differences ( µ = 0.05) in the level of emotional security, among An-Najah N. University students, which may be attributed to variables of sex, college, place of living, GPA (average) and year of study and the interaction of sex variable with other variables . In the light of the study findings, the researcher recommends the following: 1. Entrancing emotional security among the university student through creating programs that contribute to encounter the problems faced by them, especially these problems in academic, social and psychological domains due to current situation. 2. Establishing a psychological counseling unit in the university to counsel and direct students on how to cope with psychological, social, financial, economic and academic crises and to try to solve their difficulties. 3. Paying better attenuation to counseling to students, especially these groups of students that the study should them as less secured. 4. Enhancing the feeling of emotional security through the organization of seminars, courses, and psychological vacuum support programs: social, academic and extracurricular activities. These are expected to occupy their free time and let them acquire skills and qualities that may reinforce their self-confidence, face crises and stresses of daily life. 5. conducting other studies in this field, focusing on studding the influence of other variables on emotional security of university students comparative studies with other Arab universities is also recommended
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Headmasters and Headmistresses Trends Towards the Individuate of Learning in Governmental & Secondary Schools in the South Districts of the West Bank
Headmasters and Headmistresses Trends Towards the Individuate of Learning in Governmental & Secondary Schools in the South Districts of the West Bank PDF | |
| Aisheh Hashem Nimr Elkhateeb | |
| Supervisor(s) | |
| Dr. Ali Habayeb - | |
| Discussion Commity | |
| 109 صفحة | |
| Abstract : | |
Headmasters and Headmistresses Trends Towards the Individuate Of Learning in Governmental & Secondary Schools in the South Districts of the West Bank Prepared by Aisheh Hashem Nimr Elkhateeb Supervised by: Dr. Ali Habayeb
Abstract The Study tries to examine the trends of headmasters and headmistress of governmental secondary schools at schools in the southern governorates in the West Bank about the individuate of learning. The study aims to answer the following questions: - What are the trends of those headmasters and headmistress about the individuate of learning? - Are their trends differ according to gender? - Are their trends differ according to accumulated experience years of service? - Are their trends differ according to Scientific quantification? - Are their trends differ according to different usage of individuate of learning? The sample of the study consisted of (148) Principals (a percentage of 63%) of secondary schools in Directorates of Education in the Southern governorates of the West Bank. The population of the study was 234 Principals. The study uses only one method of measurement, a questionnaire prepared by the researcher to fulfill the aim of the study. order to ensure that the study was reliable it was shown to seven specialists. The Kronbakh Alfa Formula was used to ensure reliability of the study. the steadiness of the way and the Value of steadiness was 0.95. To know the trends of Secondary Schools' headmasters and headmistress towards the individuate of learning in schools of southern districts of the West Bank, the researcher abstracted the importance of each paragraph of the paragraphs of the study instrument, and they were arranged down according their averages. The study showed the following results. There are positive trends among Principals of schools of southern districts towards the individuate of learning and these results appeared clearly in all paragraphs. There were some significant differences in the' trends in secondary schools towards the individuate of learning, due to gender in the scale of aims, methods and total degree of the directives.
There were no significant differences towards the individuate of learning due to variable of scientific qualification in all scales and the degree of the total directions of the study. There were significant differences due to the variable of the usage of individuate of learning in the scales of aims and methods and the users of the individuate of learning. While there were no significant differences due to the variable of the usage of the individuate of learning in the scales of contents and evaluation and the degree of directions. According to the results of the study the researcher recommended the necessity of using the individuate of learning in all schools in the country, through training, cultural courses, to get benefit from previous skills, opening specialized centers in this scale, provision of taking in consideration other variables not included in this study.
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Problems of Vocational Education in the Palestinian Secondary Vocational Schools from the Views of the Teachers and Students Involved in the Vocationa
Problems of Vocational Education in the Palestinian Secondary Vocational Schools from the Views of the Teachers and Students Involved in the Vocational Education PDF |
| Mai Fathi Hussain Abu Asbeh |
| Supervisor(s) |
| Dr. Abed M. Assaf - د. عبد الناصر القدومي |
| Discussion Commity |
| 224 صفحة |
| Abstract : |
This study aimed to define the problems of vocational education in the Palestinian secondary vocational schools from the views of the teachers and the students involved in the vocational education, and tried to determine the effects of certain variables on determining the degree of these problems. Concerning the variables related to the teachers; they are gender, major course, academic qualification, years of experience and region (Gaza strip and the West Bank). Whereas the variables regarding the students are gender, grade, and Vocational stream), and region. For the purpose of this study, stratified randomized samples were used for the teachers and students. The teachers sample consisted of (132) teachers forming (48.5%) of the study population, while the students` sample consisted of (479) male and female. Students` forming (9.4%) of the study population. Tow instruments were developed to fulfill the aims of the study; The teachers` instrument consisted of (62) items distributed over (6) areas dealing with the existing problems. The areas are, administration and organizing, the teachers` professional development, curriculam and courses, financing the vocational education sector, and the society's view towards the vocational education. For establishing the instrument reliability, the reliability coefficients were computed using cronbach Alfa formula for both the teachers` and the students` instruments. The obtained reliability coefficients were (0.85) and (0.83) for the instruments of the teachers and students respectively: These calculations were so reliable to fulfill the aims of the study. To analyse the data statistically, means percentages, T-test, one way Anova analysis of variance and scheffe test were used. The findings of the study indicated the following: - Concerning the teachers` view, the total degree of the problems facing the vocational education in the Palestinian schools was great more specifically, it was 72%. - Financing the vocational education sector came first among the existing problems, while the teachers` professional development came last. The percentages of the responses to these problems were (81%) and (61%) in order. The total degree of the problems according to the students` view was fairly low. It was (58%). Mainly the facilities equipment sets area came first, and the teachers` professional development area came at the end. The percentages of the responses to these problems were (66%) regarding the first area and (49%) considering the second one. There was no significant difference (α= 0.05) related to the means of problems from the view of the teachers due to gender, years of experience and region, while there was significant difference due to academic qualification in favour of those who got the Bachelor`s degree. - There was significant difference (α= 0.05) concerning the problems according to the students` views due to gender and grade, while there was astatically significant difference due to major. The difference was between the agricultural, commercial and industrial branches, and finally there was significant difference due to region in favour of the West Bank. On the basis of these findings, the researcher recommended the following: · Developing the vocational education system through adopting national plans, based on a developmental policy, including administration, curriculam and teachers. · Following certain vocational criteria to meet the local market needs on one hand, and the international standard on the other hand, and developing measures to guarantee and monitor the quality of the vocational education system. · Conducting surveys in rotation, for the labour market to know the needed skills in certain majors and being in contact with the graduates mojoring in this field. · Founding an effective partnership with the private sector to finace and train the students, involved in the vocational stream. · Preparing awareness programmes to improve the society's positive view towards the vocational education. |
Trends of Physical Development in the Western
Trends of Physical Development in the Western PDF |
| Ali Lutfi Rida Khalil |
| Supervisor(s) |
| Dr. Ali Abdelhamid - الدكتور عزيز دويك |
| Discussion Commity |
| 204 صفحة |
| Abstract : |
Abstract
This study concentrates on trends of physical development in the western suburbs of Nablus city. These suburbs face several physical and administrative problems. These development of these suburbs resulted from the urban expansion and population growth of Nablus city, which forced the city to expand towards the western direction. Also, the closeness factor from the city center was another reason of expansion to wards these suburbs. One of the most significant administrative problems in these suburbs was how to find solutions for their future physical development, and that such solutions must be feasible and possible. There fore, this study concentrates on analyzing existing situation of these suburbs in terms of their geographical, socio-economic, administrative, planning and structural features based on the available data and information collected from to understand the proposals dealing with the problems and satisfying the needs and prospects of the population. The study indicated that the western suburbs of Nablus have distinctive natural, geographical and human characteristics, including the agricultural, commercial, institutional and industrial potentials as compared to the eastern suburbs of the city. Also, they showed lower population growth, which attracts residence and physical development in these suburbs Finally, the study resulted in certain scenarios and alternative for future development in the area, These scenatios and development alternatives have been examined and studied on the ground as well as through interviewing the decision makers (head and members of local councils ) in the area. There fore the study emphasizes the urgency of preparing the comprehensive master plans of these suburbs with the consideration of their relation with the city, and also accelerating the development processes in various fields. More over, the study emphasizes the interaction and integration between Nablus city and these suburbs through considering their physical development as part of the city s expected natural development to wars the west, whiter the urban and rural life was jointly mixed. |
Planning and Strategies of Reconstruction and Development of Historic Center in Nablus City
Planning and Strategies of Reconstruction and Development of Historic Center in Nablus City PDF |
| Masarra Shaher Baker Al-Hanbali |
| Supervisor(s) |
| Dr. Eman Amad - د. علي عبد الحميد |
| Discussion Commity |
| 253 صفحة |
| Abstract : |
From the past, Nablus noted by it historical buildings and it wonderful masterworks. Although this city attends many of arms, invaders and colonizers among it life like crusaders, Mongols and Tatars. Going through the first and the second international war, Nablus stay immovable by it buildings, wards and lanes in front of this attack until the Israeli occupation especially 3 April 2002 plaguing night, so they harm it by firing the historical residential ward’s in it historic centers that conduced to destructing many buildings which a lot of them characteristic with it big historic value, from mosques, soap factories, stores and traditional house as will as partial crushing in the city infrastructure. Under this hard protection that nablus still suffer from it, as a searchers interested in the Palestinian cultural legacy we find us responsible albeit relatively about what happening against our historical culture, and this responsible must to crystallize theoretical and feasible like standing forward the constrains which may lead up to drift our historical national to emphasize our identity and to stabilize our roots by using all available possibilities whether from the political sides or organizational or artistry |
GIS-Based Hydrological Modeling of Semiarid Catchments (The Case of Faria Catchment)
GIS-Based Hydrological Modeling of Semiarid Catchments (The Case of Faria Catchment) PDF |
| Abedel-Kareem, Sameer ‘Mohammad Khairi’ Shhadi |
| Supervisor(s) |
| Hafez Q. Shaheen; Anan F. Jayyousi - |
| Discussion Commity |
| صفحة |
| Abstract : |
Extreme events, such as severe storms, floods, and droughts are the main features characterizing the hydrological system of a region. In the West Bank, which is characterized as semiarid; little work has been carried out about hydrological modeling. This thesis is an attempt to model the rainfall-runoff process in Faria catchment, which is considered as one of the most important catchments of the West Bank. Faria catchment dominating the north eastern slopes of the West Bank is a catchment of about 334 km2 and has the semiarid characteristics of the region. The catchment is gauged by six rainfall stations and two runoff flumes. Statistical analysis including annual average, standard deviation, maximum and minimum rainfall was carried out for the rainfall stations. The internal consistency of rainfall measurements of the six stations was examined by using the double mass curve technique. The results show that all station measurements are internally consistent. Gumbel distribution fits well the annual rainfall and can be used for future estimations. It provides means to understand and evaluate the distribution characteristics of the rainfall in the Faria catchment. Trend analysis of the rainfall has shows an increasing trend for the stations with high elevations and a decreasing trend for low elevated ones. The multiple regression analysis applied to the six rainfall stations proved to be strongly correlated. GIS-based KW-GIUH hydrological model was used to simulate the rainfall-runoff process in the Faria catchment. GIUH unit hydrographs were derived for the three sub-catchments of Faria namely Al-Badan, Al-Faria and Al-Malaqi. The KW-GIUH model is tested by comparing the simulated and observed hydrographs of Al-Badan sub-catchment for two rainstorms with good results. Sensitivity of the KW-GIUH model parameters was also investigated. The simulated runoff hydrographs proved that the GIS-based KW-GIUH model is applicable to semiarid regions and can be used to estimate the unit hydrographs in the West Bank catchments. |