Wednesday, February 3, 2010

HPLC Determination of Four Textile Dyes and Studying Their Degradation UsingSpectrophotometric Technique

HPLC Determination of Four Textile Dyes and Studying Their Degradation UsingSpectrophotometric Technique PDF

Safwat Mohammad Abdul Azeez Saleh

Supervisor(s)
Dr. Nidal A. Za'tar - أ.د. ماهر أبو عيد النتشة
Discussion Commity
1. Dr. Nidal Za'tar - Advisor . Prof. Maher A. Abu-Eid - Advisor . Dr. Raqi M. Shubietah - Internal examiner . Dr. Nizam A. Diab – External examiner
صفحة
Abstract :

Abstract

In the present work, a simple and a sensitive HPLC method was developed for quantitative determination of four Direct textile dyes (Direct Red 81, Direct Blue 15, Direct Black 22 and Direct Orange 34).

The maximum absorbance value for the above mentioned dyes were found to be at 510 nm, 607 nm, 484 nm and 411 nm, with retention times of 15.4, 8.8, 5.8 and 12.7 min, respectively.

The mobile phase used was consisting of acetonitrile: water (60:40, v/v) containing 0.45 M N-cetyl-N,N,N-trimehyl ammonium bromide (CTAB). RP C18 column was used with a flow rate of 0.5ml/min.

Calibration graphs were found to be linear over the ranges of 0.3–10ppm, 10–30ppm, 0.5–10ppm and 1–12ppm for Direct Red 81, Direct Blue 15, Direct Black 22 and Direct Orange 34, respectively, with limit of detection 0.3ppm, 10ppm, 0.5ppm and 1ppm. The relative standard deviations (RSD%) were found to be 0.92 %, 0.83 %, 1.13 % and 0.34 %, respectively (n=3) with concentrations of 10ppm of each dye. The effect of pH, CTAB concentration and acetonitrile: water ratios (v/v) in the mobile phase on the determination of the four Direct azo dyes were investigated.

The reducing degradation kinetics of the four Direct dyes; Direct Red 81, Direct Blue 15, Direct Black 22 and Direct Orange 34 by zero– valent iron and aluminum metals in aqueous solutions were studied. Effective degradation was achieved when using Al compared to Fe. The results show that the rate of degradation is affected by acidity, amount of iron and aluminum, temperature and speed of solution agitation.

The effect of metals natu

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Numerical Methods for Solving Elliptic

Numerical Methods for Solving Elliptic PDF

Mithqal Ghalib Yousef Naji

Supervisor(s)
Dr. Samir Matar -
Discussion Commity

130 صفحة
Abstract :

Abstract

Elliptic Partial Differential Equations of second order have been studied using some numerical methods. This type of differential equations has specific applications in physical and engineering models. In most applications, first- order and second-order formulas are used for the derivatives. In this work higher order formulas such as: seven-points and nine-points formulas are used. Using these formulas will transform the partial differential equation into finite difference equations. To solve the resulting finite difference equations the following iterative methods have been used: Jacobi method, Gauss-Seidel method, Successive Over- Relaxation method (SOR) and Multigrid method.

In this thesis, we found that multigrid methods are the most efficient among all other methods. The execution time for multigrid methods is of order three while the other methods is of order five.

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Cantor Set in Measure Theory

Cantor Set in Measure Theory PDF

Yaseen, Alaa Jamal Moustafa

Supervisor(s)
Abdallah A. Hakwati; Jasser H. Sarsour -
Discussion Commity

صفحة
Abstract :

This thesis is a survey for the using of Cantor sets and in measure theory. It is proved that and are measurable and have zero measure. Following that it is shown that the measure of is positive and the measure of is zero. Also it is shown that there exists a subset of such that is non measurable. At the end of this thesis it is shown that there is no subset such that is Bernstein in .

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Phenomenon of Indirect Taxes Burden Transition in Palestine

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.

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General Revenues Determinative in Palestine

General Revenues Determinative in Palestine PDF

Ola Mohammad Abd-Almohsean Al-Shelleh

Supervisor(s)
Dr. Mohammad Sharaqa -
Discussion Commity

161 صفحة
Abstract :

General Revenues Determinative in Palestine

Prepared by

Ola Mohammad Abd-Almohsean Al-Shelleh

Supervised by

Dr. Mohammad Sharaqa

Abstract

The researcher meant in this study to shed light on the subject general revenues and factors that limit its volume increase and he sought for the Palestinian economy to give a background for the subject and make in integral, below are the importance of the points the subject handled:

This study aimed at acquainting with the obstacles that face the Palestinian economy and intervene to make disable to escort the neighboring countries study, it showed that these obstacles are of clear and tangible on the Palestinian economy functions.

This study also handled acquainting with the general revenues concept and progress, and how countries try strenuously for the increase of general revenues collection; and this study also showed kinds of general studies with in the Islamic countries are non-Islamic, in addition to the general revenues division and criteria which were followed in that.

This study also showed a description for the general revenues during the occupation period and the Israeli practices the affected them.

In addition to the general revenues at the stage of the Authority through the resources and developments that happened through concerned in the study period, and giving a gesture about the estimative budgets project fir the year 2005. Then the study illustrated the general revenues subject through Paris economic Agreement by making a detailed study for Paris Agreement and evaluating in at the theoretical and practiced level, and making a whole criticism concerning the revenues in particular and reaching to that this Agreement is a fundamental determinative for the general revenues that makes at its collection decrease.The study sought for the general revenues determinatives, which were divided to political and economical determinatives, and administrative and legislative determinatives, and showed how those determinatives affected the general revenues and handled the political determinatives that situation economical Agreements, absence of national currency, boycott process, in addition to customs and tolls and showed hoe these factories can do at increasing the revenues if they were well exploited.the same for the economical determinatives, the study showed the political determinatives which the deteriorated Palestinian economy structure was the most one and the Authority policy in the economical field in addition to the tax system as it showed is characterized and aims and gaps which it suffers from and its affect on the general revenues in addition to clearing the role of taxation escape in limiting the general revenues.The study showed the role of the general revenues volume increase through mentioning and illustrating the administrative determinatives which were summarized in the absence of financial administrative control , lack of the Palestinian experience in the financial and administrative system ,in addition to the absence of general revenues function evaluation , the study also handled some of the legislative issues and explained they are determinative for the general revenues of them, the inherited legislative frame, the merits which the financial legislative in characterized by, and hinders the general revenues a acquisition , and the Palestinian role in the financial legislation and its affect on the general revenues and the sought for the general revenues execution and their affect on the collection in the end , then he mentioned some necessary modifications because of the general revenues collection increase . The researcher reviewed the cultures related to the subject in addition to the scientific reference related to the some subject, and he followed the budgets issued by legislative council, in addition to certain reports issued by the same relations. Upon this, the study included chapter as each on contained certain subject. The first chapter sought for the general revenues in its traditional concepts, and the situation of those revenues in its traditional concepts, and the situation of those revenues through the occupation period, as it illustrated its development at the Palestinians National Authority era, and he showed the effects of Paris Agreement on the general revenues collection. In the second chapter, the study showed the issue of the subject which the general revenues determinatives and showed its affect on the general revenues volume and their affect on decrease or increase of those revenues whether they are political, economical administrative or legislative determinatives. At last, the study came to a group of results and recommendation, of which the most important are: 1. Paris Agreement was not at the level of the Palestinian people ambitions and hopes, and it was for the interest of Israeli side, as it enabled it to interfere with many of the political economical and financial cases which concern the Palestinian side. 2. the considers the absence of a national currency the most important political determinative for the general revenues a some of the revenues which the treasury can get complete in the Israeli shekel whether they are taxes or customs fees . 3. the taxation system suffers from clear in adequacy appears through comparative weight increase for the indirect taxes in addition to taxes importance greatness of the foreign trade sector . 4. the general revenues management confirmed important achievements, the field of quantities acquisition for the revenues embodied in developing the clearing management with Israel , and collecting the money deserved to the Authority and witch were detected at Israel in addition to its ability for developing income taxation law and taxation revenues computerization 5. The legislative (lawful) frame in Palestine is considered inherited one made by Israel to save it, which most it, is stealing the Palestinian economy and controlling its sources and limiting its activity. from here, the National Authority and its concerned institutions have to notice what the functions of general revenues management needs to be developed and there are conditions to be fulfilled for this represented by simplifying taxation system depending in a comprehensive plan for developing the general revenues in addition to commit tins all level in general revenues management in the development process including planning and executing in addition fostering relation between the department and taxpayers.

It must also adjust income tax law concerning taxation burden and exemptions, in addition other types of income and reduction of V.A.T (Value Additional Tax) average and application of a whole rule for clearing mechanism between the Palestinian Nationality and the Israeli government

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Audit for Tax Purposes

Audit for Tax Purposes PDF

Mohammad Mahmoud Theeb Husu

Supervisor(s)
Dr. Hassan Falah Alhaj Mosa -
Discussion Commity

248 صفحة
Abstract :

Audit for Tax Purposes

Prepared by

Mohammad Mahmoud Theeb Husu

Supervised by

Dr. Hassan Falah Alhaj Mosa

Abstract

This research has been conducted to assure the importance of achieving Systematic Audit Approach. This can be achieved through studying the structural relationship between the Tax Systems and the Standards of different audit activities practiced currently in the economic units in Palestine.

The researcher has studied many literary writings related to audit and tax sciences in order to achieve his goal in establishing an active auditing system. He used the analytical reading approach in addition to analyzing system, making good use of his practical experience as an auditor in one hand and manager for more than one in Tax Departments in the Ministry of Finance in Palestine on the other hand.

The study results have shown that the success in managing Tax Units, stopping evasion and the falsification of accounts, do not lie only in punishing means written in Tax Laws or Professional Standards Institutions, but it lies in the well organized Tax Administration.

The study recommends the following:

1) The necessity of hasting the endorsement of suggested Palestine Income Tax and the serious thinking in changing the V.A.T law in a way that suits the specialties of Palestinian economic condition .

2) Harmonization between Tax Legislation and PSCPA in order to find lawful articles to punish those who work illegally.

3) The Tax Legislation should take care into accounts the principle of segregation of duties in tax process to ensure the neutrality and cleanliness in work, and applying the principle of accountability.

The Tax Administration should adopt the principle of historical reconciliation between the Palestinian traders and the tax responsibles in order to remove the bad effects of the occupation.

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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

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