The Reasons That Call For Reforming Palestinian Indirect Taxation Laws PDF |
| Majid Mohammad Yousef Rabi |
| Supervisor(s) |
| Dr . Atef Alawneh - |
| Discussion Commity |
| صفحة |
| Abstract : |
The resoans that call for reforming the palestaniane indirect taxation laws Prepered by Majid mohammad yousef rabi Supervised by Dr. Atef alawnehAbstract This study aimed to identify the reasons that calls for reforming the indirect taxes in Palestine, through identifying the indirect taxes which are applied in Palestine to what extent these taxes proper for the Palestinian economy, and going on the development of these taxes since the British Mandate Period, the Jordanian Governing Period, Then the Israeli Occupation, and Ending with the Palestinian Authority Period. There was a high lighting for the role of indirect tax revenues with all their parts (Value Added Tax, Purchase Tax, Custom & Excise), in tax revenues, domestic revenues and Gross Domestic Product (GDP) according to its contribution with absolute values and ratios .In order to achieve, data and information related to different revenues saved resources were such as the publication of the International Bank, the Ministry of Finance and others. The researcher used some taxes scales which are needed to identify the tax burden for indirect taxes, know how much are indirect taxes taking use of their tax bases, and then to compare them with several countries in which their economical levels are similar. To assure this, standard prices scale was used. Furthermore, the researcher depending on the achieved results put primar |
Wednesday, February 3, 2010
The Reasons That Call For Reforming Palestinian Indirect Taxation Laws
Information Economies in Palestine Reality and Prospects
Information Economies in Palestine Reality and Prospects PDF |
| Baker Yaseen Mohammed Shtayyah |
| Supervisor(s) |
| Dr. Mahmood Abu-Alrub - |
| Discussion Commity |
| صفحة |
| Abstract : |
This study aims at pointing at a research sight can be described by new in the Arab aria in general and the Palestinian in specific. Where it throws light in what is known worldly information –based economy, which the study dealt with throw seeing the worldly special literature. The study lighted on the Palestinian knowledge –based society structure, which can be considered the original base, and the row material of the information based economies. The researcher built cluster showed the Palestinian primitive knowledge, which starts from the family passing the educational sector, the movement of the educational research and the technical development reaching the invention on which the worldly new economics based on. By studying the international literature which is used for limiting and measuring the size of information activities, a Palestinian suggested classification could be made throw which the information economics divided on its base in tow primitive information sector and the other its secondary. The primary information sector includes the information activities which produces value added and it includes all the workers in the establishments which produces or affords services with knowledgeable content, and these activities can be divided in to four main groups: The activities of producing knowledge, the activities of preparing knowledge, the activities of the main structures of knowledge. The secondary information sector includes the internal information activities which doesn’t curry the market price and doesn’t produce value added, and it concerns all the workers in all other sectors, and the economic activities like agriculture, industry and services and they work in activities with knowledgeable content. |
The Wage Structure and Determinants in the Palestinian Industry and their Impact on Competitiveness
The Wage Structure and Determinants in the Palestinian Industry and their Impact on Competitiveness PDF |
| Bader Fahim Salem Alhusoon |
| Supervisor(s) |
| Prof. Basim Makhool - |
| Discussion Commity |
| 141 صفحة |
| Abstract : |
The importance of this study comes through wages and labor cost (production cost) which are composing an important rate in production cost of Palestinian Industry. It registered 16.8% of the total of production cost and occupied the second grade in 1999. Therefore, it plays a basic role in determining competition power for the Palestinian produce. This study is aiming at assessing wage function and wage efficiency function in the Palestinian Industry to be acquainted with the impact of labor’s productivity and his share in the capital. To achieve study objectives, the author had analyzed the main economic indicators that linked to wage and its existing interrelations by using the description method based on industrial survey findings released by PCBS for the periods between (1994- 2002) while the qualitative analysis was based on the assessment of wage function and wage efficiency function by regression analysis of the raw data of industrial survey of 1999. The final findings of this study of 1999 shows a different in wage average between male laborers and female laborers in industry in favor to male laborers with an increase reached to 57% of the female wages. There is also variations in wage average according to kind of work, where workers in the administrative jobs are receiving wages higher than those who work in the production with an increase reached 86%. In addition, there is a variation in wage average in the various industrial activities. It is noticed that an increase in the laborers productivity in Palestinian Industries with a rate of 271% of their wage average. The most important results of estimated wage function was represented in the decrease of the impact of each laborers productivity and their share in the capital from the wage average in industry as a whole, where this impact which represented 20.1% and 6% respectively. The difference in the impact of laborers productivity and their share in the capital was clear on the laborers wage according to various industrial activities, which reflects the differences in the nature of these industrial activities and the surrounding environment. As for the estimated results of wage efficiency function, there is an obvious positive impact of wages on laborers productivity in Palestinian industry, where the rate of impact reached 8.6% with a difference in this impact according to the economic activity. It is worthy to mention that there are other factors which have impact on laborers wage, in addition to their productivity and capital share, and they are presented basically in the characteristics of the laborers & land lords which requires to implement a special survey as attached with the annual industrial survey which is done by Palestinian Central Bureau of Statistics (PCBS) to enable us to study the various factors and determinants that affect the laborers wages in Palestinian industry in more comprehensive way. According to the final results of the study, I have summed up the following recommendations that are aiming at improving the productivity level and improving competitiveness power which affects laborers’ wages. And these recommendations are as follows: Developing effective administrative regulations adopting regulations of wages to matching with the nature of the these industrial establishments and the changes in living standards through abiding to the Palestinian Labor Law, increasing their human capital (training and vocational rehabilitation), in addition to applying the Total Quality Management (TQM) and the ISO regulations. Industrial Associations must play their roles. Applying and encouraging a taxation policy for investment purposes in the Palestinian industry. Focusing on capital as aiming to reduce production cost, producing more quantities of goods with high quality a long with improving skills of laborers and training them on suitable modern equipments, tools and technology which are necessary to the production process specially to labor intensive industries. And encouraging self expansion or amalgamation between small industries whi |
The Effect of Excuse and Disaster on Agreement of Sale and Trade Study Compared with Law
The Effect of Excuse and Disaster on Agreement of Sale and Trade Study Compared with Law PDF |
| Nizar Ahmad Issa Ewidat |
| Supervisor(s) |
| Dr. Abd El-Men'em Abo Qahooq - |
| Discussion Commity |
| صفحة |
| Abstract : |
The Effect of Excuse and Disaster on Agreement of Sale and Trade Study Compared with Law ByNizar Ahmad Issa Ewidat Supervisor Dr. Abd El-Men'em Abo Qahooq Abstract The subject of this study summarized around the concept of emergency conditions and its effect on renting and selling contract. Through this study I explained that the well learned Muslims are the first who defined the emergency conditions in terms of concept and applying not the men's of law. Also .I explained that the ides of emergency conditions in the Islamic and civil intelligence based on the principles of justice. Moreover, I found out the similarity and differences between Islamic intelligence and civil law in terms of concept and restrain of emergency condition in both of them. Also, I explained the concept of excuse and disaster from the perspective of old well learned Muslims. And the legitimaty of disaster and considers the excuse and difference between well learned from accepting and rejecting because they affect on the compulsion of contract. Then, I explained the result of that effect based on excuse and disaster but the separat |
Religious Understanding guidelines For Enjoining The Right And Forbidding The Wrong General Sharia Defense
Religious Understanding guidelines For Enjoining The Right And Forbidding The Wrong General Sharia Defense PDF | |
| Nasser Khalil Mohammad Abu Dayyeh | |
| Supervisor(s) | |
| Dr. Jamal Ahmad Zeid Al-Kilani - | |
| Discussion Commity | |
| صفحة | |
| Abstract : | |
Abstract The thesis is divided into preface and three main chapters. The preface emphasizes the importance of enjoining the right and forbidding the wrong in preserving the Islamic Sharia aims through its rank as one of necessity. It also asserts its importance in Islamic governance as essential part of all of its features. The first chapter handles the concept of enjoining the right and forbidding the wrong linguistically and terminologically. It also discusses the comprehensive definition of the concept and related terminology. The concept of sharia defense is given special attention together with its religious roots. I also explained the order of enjoining the right and forbidding the wrong in view of general legality and the kind of "must" pertinent to it.
I discussed the stages of enjoining the right and the forbidding the wrong in the third chapter. I pinpointed the preceding bases, religious understanding of the de facto situation together with its concept and religious roots. Also I discussed the religious understanding of the priorities: concept and roots; the interest with its concept and its guidelines and appreciation in sharia. All are related to the concept of enjoining the right and forbidding the wrong. Also I dealt with degrees of straightening the wrong: through direct hand action and its guidelines; through the tongue and its guidelines. I ended chapter in providing the rules of trespassing and violation in the process of enjoining the right and forbidding the wrong. Finally, I concluded my research with many guidelines that should be observed in as far as the subject of thesis is concerned. Hoping that the benefit will materialize. I recommended all Moslem preachers to observe these guidelines. | |
Lease Leading To OwnershipOne of the present – day applications concerning contraction within the Islmic law
Lease Leading To OwnershipOne of the present – day applications concerning contraction within the Islmic law PDF |
| Mohammed Yousef Areif Haj- Mohammed |
| Supervisor(s) |
| Dr. Jamal Ahmad Z.Al-kelanee - |
| Discussion Commity |
| 287 صفحة |
| Abstract : |
Lease Leading To Ownership One of the present – day applications concerning contraction within the Islmic law By Mohammed Yousef Areif Haj- Mohammed Supervisor Dr. Jamal Ahmad Z.Al-kelanee Abstract The subject of this research is the contract of tenancy that is concluded with ownership , from the contemporary applications for the contract of tenancy in the Islamic jurisprudence , consisting of five chapters.
The first chapter has been in two sections In the first of which I`ve brought forward a summary about the contract of tenancy in the islamic jurisprudence where I`ve tackled the most outstanding features of this contract. I`ve staded its legality and importance to alleviate the lives of people. I`ve discussed in it the most important rules of this contract. In the second section , I`ve dealt with the meaning of contracting in language and Islamic jurisprudence; as well, as the banning and permission lingually and terminologically. Then I`ve reviewed the juristic personal opinions pertaining to the contractual dealing;and I`ve illustrated the views of those saying that the origin is the banning of contracts and those saying that it is permitting them with their evidences.
In the second section, I`ve spoken about the rise of tenancy contracts ending with possession.I`ve reviewed the characteristics of this contract pertaining to the purchaser and seller. Then,I`ve stated the closest identical contracts for tenancy ending in possession. |
Hiafa’s Fief and it’s Role in the Islamic Franksh Struggle (943-690H/1100-1291 A.D)
Hiafa’s Fief and it’s Role in the Islamic Franksh Struggle (943-690H/1100-1291 A.D) PDF |
| Abd Al-Rahim Sa’d Addin Abu Ann |
| Supervisor(s) |
| Dr. Jamal Mohamd Judeh - الدكتور سعيد عبد الله البيشاوي |
| Discussion Commity |
| صفحة |
| Abstract : |
Fief and it’s Role in the Islamic Franksh Struggle (943-690H/1100-1291 A.D) Prepared By Abd Al-Rahim Sa’d Addin Abu Ann Supervised By Dr. Jamal Mohamd Judeh Dr. Said Abd Allah Bishawi Abstract The study of Frankish wars have attracted the attention of modern historians and researchers both in west and east as one conflict between west and east in the middle ages due to their significant influences and results. Although of the many research conducted investigating Frankish wars, they don’t cover all their stages and facts. Therefore this field is still an important field to researchers higlightenning some of it’s ambiguous aspects. Because the topic of Haifa city hasn’t been studied, I chose this topic to be the central point of my investigations which is titled by “Haifa’s feudalism and it’s Role In The Islamic Frankish Struggle from 493-690H11100-1291A.D “ whatever the matter was, the Frankish people captured most of Aisham and Palestine by force, and they applied the European feudal system in the east with some few modifications due to the nature of these countries. The Frankish had established three districts: Al-radaha, Antakia, and Tarablus. In addition, they established the Frankish Kingdom of Bait Al-maqdis which was divided to four districts: Saeda baronial, yaffa and Askalan, Al-jalil, and over Jordan. There were also twelve fiefs districts: Haifa, Nablus, Arsu |