Monday, January 25, 2010

Environmental Status of Jenin District

Environmental Status of Jenin District

Waleed Sa'eed Hussin Saqer

Supervisor(s)
Dr. Ahmad Ra'fat Ghadih -
Discussion Commity

185 صفحة
Abstract :

Environment is considered one of the important sides in human life, especially in the modern age, man started to have an interest in the environment in which he lives.

The research discussed the environmental status in Jenin District which is considered one of Palestine Districts which is distinguished by its many assembles, this district is also distinguished by being agricultural in the first place. The research discussed the situation in this district from the human, and the natural sides such as location, history, the climate, geology and soil, agricultural situation, waters and their resources, education, transportation, economy and demographic situation .

The research treats the problem of the lack of environmental enlightenment of the inhabitants, and it highlights the importance of environment to human beings, and the manner to maintain and keep it, and it also highlights the most sources of pollution in the district, and the manner to minimize this problem and to enlighten the in habitants of the danger of these pollutants and their effects on human health and environment.

The research aims at studying the environmental situation in the district, and it aims at knowing the sources of pollution and their effects on the district, in addition to showing the degree of pollution in the district, and studying the inhabitants wrong behavior towards environment and their effect on causing pollution, and enlightening them .

The researcher used the method of the generate theoretical frame through recognizing the history and geography of the district . And the method of getting information related to the study such as statistics, data personal interviews, personate observations, field study, photos and analysis of the existed situation .

The results of the research showed that the economical, social and demographical features have a great effect in increasing the size of pollution.

And that the morphology of Jenin district plays a role in the nature of land use distribution .And the quantity of solid waste increases in the dry season more than the humidity season .

The results also showed that the waste differs from a place to an other according to location . And that the house solid waste occupyes the first place of waste And that the climate circumstances in creasing pollution in winter. And the unsuitability of waste places regarding inhabitant’s areas.

And finally the results showed that the district is a victim of pollution in all its kinds

Full Article

Environmental Status of Jenin District

Environmental Status of Jenin District

Waleed Sa'eed Hussin Saqer

Supervisor(s)
Dr. Ahmad Ra'fat Ghadih -
Discussion Commity

185 صفحة
Abstract :

Environment is considered one of the important sides in human life, especially in the modern age, man started to have an interest in the environment in which he lives.

The research discussed the environmental status in Jenin District which is considered one of Palestine Districts which is distinguished by its many assembles, this district is also distinguished by being agricultural in the first place. The research discussed the situation in this district from the human, and the natural sides such as location, history, the climate, geology and soil, agricultural situation, waters and their resources, education, transportation, economy and demographic situation .

The research treats the problem of the lack of environmental enlightenment of the inhabitants, and it highlights the importance of environment to human beings, and the manner to maintain and keep it, and it also highlights the most sources of pollution in the district, and the manner to minimize this problem and to enlighten the in habitants of the danger of these pollutants and their effects on human health and environment.

The research aims at studying the environmental situation in the district, and it aims at knowing the sources of pollution and their effects on the district, in addition to showing the degree of pollution in the district, and studying the inhabitants wrong behavior towards environment and their effect on causing pollution, and enlightening them .

The researcher used the method of the generate theoretical frame through recognizing the history and geography of the district . And the method of getting information related to the study such as statistics, data personal interviews, personate observations, field study, photos and analysis of the existed situation .

The results of the research showed that the economical, social and demographical features have a great effect in increasing the size of pollution.

And that the morphology of Jenin district plays a role in the nature of land use distribution .And the quantity of solid waste increases in the dry season more than the humidity season .

The results also showed that the waste differs from a place to an other according to location . And that the house solid waste occupyes the first place of waste And that the climate circumstances in creasing pollution in winter. And the unsuitability of waste places regarding inhabitant’s areas.

And finally the results showed that the district is a victim of pollution in all its kinds

Full Article

The Use of Organic Farming to Conserve Biodiversity of Wheat In Palestine.

The Use of Organic Farming to Conserve Biodiversity of Wheat In Palestine.

Rash Hassan Rushdi Bakeer

Supervisor(s)
Dr. Hassan Abu Qauod -
Discussion Commity

59 صفحة
Abstract :

The effect of different fertilizer treatments was studied on the growth and productivity of several wheat varieties . Among these varieties three were of local races (Baladi) and the rest were of the commonly cultivated varieties (Anbar, 870). One level of manufactured organic fertilizer (450kg/dunum) compared with the chemical fertilizer treatment, a combination of both organic and chemical treatment was also included. The experiment was conducted at Biet Qad station. The treatments were randomized in a completely randomized Design (CRD).

The experiment revealed the positive effect of organic fertilizer alone and in combination with chemical fertilizer. The production was 1069, and 1070 kg/dunum, respectively. The results also showed significant differences Among the productivity of the different varities. Regarding tiller numbers, spike number, and spike length differences were also exhibited among the different fertilizer treatments. The fertilizer treatments didn’t affect the plant length, number of seeds per spike and the weight of 1000 seeds. The harvest index was similar for the three local varieties, however, both Anbar and 870 varieties have a higher harvesting index than the other varieties, similar harvest index was obtained in the chemical treatment.

The result of this work proved the ability of the local wheat varieties to grow, produce and respond to both organic and chemical fertilizer. The seed content of protien and potassium didn’t differ among the different treatment. On the other hand, the soil analysis revealed a higher nitrate content in the samples obtained from (chemical+ organic) treatment

Full Article

The Use of Organic Farming to Conserve Biodiversity of Wheat In Palestine

The Use of Organic Farming to Conserve Biodiversity of Wheat In Palestine

Rash Hassan Rushdi Bakeer

Supervisor(s)
Dr. Hassan Abu Qauod -
Discussion Commity

59 صفحة
Abstract :

The effect of different fertilizer treatments was studied on the growth and productivity of several wheat varieties . Among these varieties three were of local races (Baladi) and the rest were of the commonly cultivated varieties (Anbar, 870). One level of manufactured organic fertilizer (450kg/dunum) compared with the chemical fertilizer treatment, a combination of both organic and chemical treatment was also included. The experiment was conducted at Biet Qad station. The treatments were randomized in a completely randomized Design (CRD).

The experiment revealed the positive effect of organic fertilizer alone and in combination with chemical fertilizer. The production was 1069, and 1070 kg/dunum, respectively. The results also showed significant differences Among the productivity of the different varities. Regarding tiller numbers, spike number, and spike length differences were also exhibited among the different fertilizer treatments. The fertilizer treatments didn’t affect the plant length, number of seeds per spike and the weight of 1000 seeds. The harvest index was similar for the three local varieties, however, both Anbar and 870 varieties have a higher harvesting index than the other varieties, similar harvest index was obtained in the chemical treatment.

The result of this work proved the ability of the local wheat varieties to grow, produce and respond to both organic and chemical fertilizer. The seed content of protien and potassium didn’t differ among the different treatment. On the other hand, the soil analysis revealed a higher nitrate content in the samples obtained from (chemical+ organic) treatment

Full Article

The Use of Organic Farming to Conserve Biodiversity of Wheat In Palestine.

The Use of Organic Farming to Conserve Biodiversity of Wheat In Palestine.

Rash Hassan Rushdi Bakeer

Supervisor(s)
Dr. Hassan Abu Qauod -
Discussion Commity

59 صفحة
Abstract :

The effect of different fertilizer treatments was studied on the growth and productivity of several wheat varieties . Among these varieties three were of local races (Baladi) and the rest were of the commonly cultivated varieties (Anbar, 870). One level of manufactured organic fertilizer (450kg/dunum) compared with the chemical fertilizer treatment, a combination of both organic and chemical treatment was also included. The experiment was conducted at Biet Qad station. The treatments were randomized in a completely randomized Design (CRD).

The experiment revealed the positive effect of organic fertilizer alone and in combination with chemical fertilizer. The production was 1069, and 1070 kg/dunum, respectively. The results also showed significant differences Among the productivity of the different varities. Regarding tiller numbers, spike number, and spike length differences were also exhibited among the different fertilizer treatments. The fertilizer treatments didn’t affect the plant length, number of seeds per spike and the weight of 1000 seeds. The harvest index was similar for the three local varieties, however, both Anbar and 870 varieties have a higher harvesting index than the other varieties, similar harvest index was obtained in the chemical treatment.

The result of this work proved the ability of the local wheat varieties to grow, produce and respond to both organic and chemical fertilizer. The seed content of protien and potassium didn’t differ among the different treatment. On the other hand, the soil analysis revealed a higher nitrate content in the samples obtained from (chemical+ organic) treatment

Full Article

Ali al khalili

Ali al khalili

Abdul Rahman Ali Abdul Rahman J'eed

Supervisor(s)
Prof. Adel Abu Amshah -
Discussion Commity

235 صفحة
Abstract :

Abstract

This study comes in an introduction, preface, four chapters and a conclusion as following. I summarized in the preface the biography of the author, and briefed his various literary works in Palestinian folklore, criticism, and journalism.

Ali Al Khalil efforts were pointed toward presenting the Palestinian literature and its ability to participate in the Palestinian national movement, despite the occupation, and other hardships facing the Palestinian nation.

In chapter one I have discussed the poetical works of Ali al Khalili; we can notice that the Palestinian struggle was visible in his poems. We can also notice his call for the resistance and his efforts to track the image of the martyr are all significant in most of his poetical works. Ali al Khalili as a poet draws his images from the rich heritage so he can build a contemporary picture. Moreover, al Khalili employed a language that is suitable for every stage, he used synonyms, repetition.

The effort was focused in chapter two on the essay writing, and to compare his works with other journalists of the time in Palestine. Al Khalili managed to combine both, literary writing and journalist; his skills were obvious in his ability to distinguish between a news article and a literary article, and for him each type has its awn feature.

Novel and Ali Al Khalili were the center of chapter three. Three novels of al Khalili that took their place in the Palestinian novel and painted the reality of the occupied land. In these novels I tried to analyze the novels from its language, structure, time, and characters.

Biography of Ali Al Khalili was the subject of chapter four; I have tried to shed some light on the impact of the first place (Bit an nar) in his life, his first poem and the impact that formed the seeds of his poetical work especially after the Nakbah of 1948.

Finally, the study ends with a conclusion that summarizes the main result of the study??? Al Khalili literary works was not only limited on the resistance of occupation, but also took the social and intellectual aspects of life.

Despite all of Al Khalili works, they did not take their sufficient study from critics and scholars. On this regard , one of the objectives of the study is to draw more attention to al Khalili literary achievements, that is his efforts were focused on the issue of the Palestinian human being through the various stages that is full of sacrifice despite the hardship pf his life although he continued the creativity marc and supplied the Palestinian literature of more than one literary genre and this by it self is an indicator of his large energy that made him take an important role in the Palestinian literary movement.

Full Article

The Syntax Evidence in Al-Sihah Dictionary for Al-Jawhary

The Syntax Evidence in Al-Sihah Dictionary for Al-Jawhary

Ma'moun Tayseer Moh'd Mubarakeh

Supervisor(s)
Dr. Ahmad Hassan Hamed -
Discussion Commity

291 صفحة
Abstract :

Abstract

This study is considered as an analysis of the syntax evidence in the correction dictionary of Al Jawaheri. In this study the light is shed on the origin of languages studies and its conditions. The syntax evidence is discussed as follows:

It definition, conditions, types, subjects and the effect of syntax points of views in guided it.

The study also discussed Al Jawaheri syntax personality and the most important features based upon him and the cultural sources which he used in evidences guidance.

The study is also dealt with the approach that he followed with the evidences, subjects and syntax guidance.

The study showed a special chapter about collecting syntax evidences in Al Jawaheri correction dictionary defining its subjects as it's shown in the correction and its different syntax aspects.

Full Article

Amending Condition of Contractual Responsibility in the Egyptian Civil Law

Amending Condition of Contractual Responsibility in the Egyptian Civil Law

Ahmed Saleem Fariz Al-Nasrah

Supervisor(s)
Dr. Gassan Khaled -
Discussion Commity

253 صفحة
Abstract :

This study examined the amending conditions in the contractual responsibility. In an introductory chapter, several issues related to this study were raised. One was the pillars of contractual and inadequate responsibility. The focus was on the pillar of error. It was explained that personal responsibility of the moneylender (creditor) extends to his responsibility for the errors of his/her followers and the act of doing the thing. A comparison was held between the two responsibilities. The issues of combination and choice between the two responsibilities were presented. It was found that considering the choice between the two responsibilities would lead to the lack of order of the two exempting and mollifying conditions of the impacts of the two responsibilities. A definition of these two conditions was presented and so was their scope. It was found that the idea of amendment in the responsibility is blemished with ambiguity by same law expounders. The researcher distinguished it from compensation agreement system and responsibility insurance. Then the researcher presented the effects of conditions on the persons. He explained what could be considered an exception in these effects and showed the partial and total impact of the invalidity of these conditions on the contract, thus rendering the application of the general rule in the lessening of contracts.

Chapter one was devoted to the exempting condition from responsibility. In this context, the researcher presented the fiqh (Islamic Law) position towards this condition. He also presented the position of the Egyptian law and court of justice. It was found that the Egyptian civil law has allowed explicitly this condition but introduced two exceptions to it. One exception is serious error; the other is the error of the other. The researcher criticized this position because the creditor’s responsibility in this case is a personal responsibility. Further, the Egyptian civil law has failed to put rules or sufficient restrictions on this condition. The researcher suggested taking a number of these rules, derived from fiqh and court of justice and others derived from some special applications

These restrictions don’t allow this condition if it poses danger to man’s safety. They also don’t allow this condition if it has to do with a key commitment in the contract. In addition, it was necessary for the condition to be written; otherwise, it would be related to the relationship between the consumer and the merchant. It shouldn’t be stated in the submissive contract. The researcher found that despite allowing this condition as a general rule, several applications were cited and considered this condition devoid. The researcher concluded that this condition would lead to the lack of responsibility of the creditor although he would be originally responsible pursuant to the general rules. He has to transfer the burden of evidence, in the case of cheating and serious error.

Chapter two was devoted to the mollifying condition. The researcher noticed that this condition had several versions. He, however, limited them to the two general versions. One is the mollifying cases of commitment. Added to them was a special version pertinent to the condition which dictates that the period of course of the time be shortened. The researcher, in this context, found that the first and second versions would be allowed. The third version, however, would not be allowed except in narrow situations. Of the mollifying condition versions, the version that would refer to the sum of compensation was ruled out. It was not considered a mollifying condition of responsibility. Rather it was a compensation: either agreement or legal. Concerning the partial exemption from obligation or commitment, it was attached to the provision of exempting condition because there was no difference between them. What applies to most of the mollifying condition provisions apply also to the exempting condition given the same cause most of the time.

In chapter three, the researcher dealt with the stiff condition in responsibility. He presented the condition which holds the moneylender the foreign cause. He explained its notion, what it includes and showed that it has had two faces. The first is included in the concept of guarantees. It is considered a commitment in its accurate meaning. The second remains within the framework of responsibility. Every adaptation necessitates different effects. They were all explained in the context of the research. The researcher presented the effects of this condition on the burden of evidence and money lender’s responsibility. He also explained the exceptions to it. He also dealt with the condition of toughening the evaluation of the moneylender’s conduct and explained its versions and its impact of evidence and moneylender’s responsibility. He also presented several applications for the stiff condition in responsibility in several contracts. In addition, he presented the restrictions stated in the stiff condition in responsibility: writing, clarity, physical safety of men, non-violation of general order, and good intention and non-violation of the condition of justice.

In the conclusion, the researcher presented general conclusions. Details pertinent to applications of conditions, however, were not all presented. The suggestions were also restricted to the wording of a general text which has to be included in the civil law in addition to another text pertinent to the permission of choice between the two responsibilities.

Full Article

Influence of Clearing on Tax Revenues in Palestine

Influence of Clearing on Tax Revenues in Palestine

Haneen Mohammed Jamal Hafeth Humeid

Supervisor(s)
Professor Tariq el-Hajj -
Discussion Commity

205 صفحة
Abstract :

Abstract

This study sought to identify the state's public revenues, their criteria, their divisions, types, sources, public and private domains, fees, loans and taxes. It also aimed at highlighting the importance of tax revenues for the public budget. Clearing, one of the important sources of tax revenues in Palestine, has had an influence on these revenues especially after the outbreak of the second Intifada in 2000.

This study was divided into three chapters. Chapter one dealt with the nature of public revenues, criteria of dividing them and their sources, internal and external. The chapter began with the definition of tax, its characteristics, aims, basic values as set up for the first time by Adam Smith; then it moved to value added tax in terms of meaning and changes which have been introduced to it. It also examined the tax regime.

Chapter two was devoted to clearing in terms of its types, importance and aims. It also highlighted the importance of the Central Clearing Department in terms of its responsibilities evasion from clearing and penalty imposed on clearing evasion and the extent of the efficiency of the Palestinian judiciary apparatus in the execution of such penalty.

Chapter three dwelt on the Palestinian claim statement and on how the two parties get to the clearing dues figure which they discuss each month and extent of the Israeli economic control of the Palestinian market and the influence of the clearing on the tax revenues and the extent of Al-Aqsa Intifada impact on these revenues.

In this study, it was found that the value added tax represented 52% of the total revenues, thus occupying the first place in terms of its contribution to these revenues. That is, it's necessary to develop this important source of tax revenues. This tax also includes clearing tax. However, due to dependence on and control of the Israeli side, the clearing plunged to low levels at the beginning of the Intifada, thus significantly reducing its contribution to Palestinian tax revenues. There was also change in the percentages of value added tax due to change in the percentages by the Israeli side. It was also found the Palestinian economic ties were mostly with the Israeli side, thus leading to the creation of the clearing. As a result, the Palestinian economy ahs sustained heavy losses with every tight closure due to its total dependence on the Israeli economy. The Paris Protocols agreement signed in 1990s prevented the Palestinians from free and direct imports with the world. Therefore, the Palestinians have been left with no choice but to import through their Israeli counterparts and their imported goods have to pass through Israeli ports and customs procedures.

In the light of these findings, the researcher suggests a number of measures to decrease or even to disengage from the Israeli economy. To this end, the researcher recommends setting up objective plans to get rid of dependence on the Israeli economy. This can take both transitional and strategic dimensions. The transitional dimension includes boycott of Israeli products which have a national alternative.

The strategic dimension includes the cancellation of the Paris Economic Protocols, opening of the Arab markets for the Palestinian products, launching awareness campaigns to educate the public on the importance of obtaining clearing invoices and submitting them to the tax departments.

Full Article

Value Added Tax and it`s Relatoinship

Value Added Tax and it`s Relatoinship

Amer Abdul Aziz Mahmood Musa

Supervisor(s)
Dr.Hasan F. Haj Musa - د. غسان خالد
Discussion Commity

216 صفحة
Abstract :

Abstract

There are authors who consider tax to comprise all ideological, economic and technical elements, that interact with one another to construct a certain tax entity, which works for financing public expenses programs of the state, in addition to raising the level of economic resources and directing them towards the best utilization and accelerating growth rates to alleviate or eliminate problems of instability and realize social justice in national income distribution among individuals of the society, and also imposing national security for all.

On the basis of a deep and realistic study of the needs of any society, that society may consider having any sort of taxes and build its taxing system in accordance with that adopted sort. takes differ in kind according to source being direct, indirect, imposed on money, on persons, income, capital, or expenses.

Taxes may be imposed on one source or be multisided, or they may not be given with tax designation.

Serving citizens and considering their interests needs enough financing ; in fact, it is the autonomous and abundant source in which, foreigners don’t help the government and which enables the government, in case it is well utilized, not to concede any part of its sovereignty.

After considering taxes as comprising social solidarity, when distribution of taxes is fair, it becomes necessary to study taxes and their results in producing direct or indirect utility to the society and individuals.

Tax laws are diverse and interusined such that the individual citizen (the non-specialist) becomes unable to differentiate easily between one tax and another, hence I preferred to write on this subject trying to discover points of compatibility and incompatibility between value added tax and income tax which are valid in Palestine, especially in the administration and legislative stages including definition and collecting.

Hence, the study matter will be identifying the degree of compatibility between the valid tax laws and their correlaon and also investigating the feasibility of existence of various tax departments in light of the correlation between the various taxes, and knowing if one tax department can do all tasks of the departments, particularly in case of amending some tax laws.

The research also adopted the attempt of providing the reader with a complete idea on the application of vat in Palestine regarding the beginning of its collecting, the law according to which it is collected, and the exactly of possibility of developments of there laws to be more sensitive to tax fairness requirements, the principles upon which these laws were founded and applied, and also the determinates of this tax as implied by the economic agreement between the national Palestinian authority and the Hebrew state.

The importance of this study is related to discovering to the relationship between vat and income tax, especially the legislative relationship and determining the possibility of depending on decrees or decisions in imposing vat or the necessity of issuing explicit law imposing vat in commodities and services and also studying the extent of compatibility between vat and income tax and also investigating the method of determining the due income tax on establishments and companies, i.e. in legal personalities regarding their payment of vat without rereading of the tax file annually, particularly if the file was examined on a monthly basic in the vat departments.

Literature on vat in particular and income tax in general was reviewed, including books on public finance, journals, papers and internet sites. also a field study questionnaire was used for deducing the opinion of tax payers and their understanding of the various kinds of taxes and enquiry about their performance of any imposed tax, and ease of dealing with tax departments in addition to other enquiries concentrating on vat, customs, and excise taxes, and determining if there is a need of imposing vat on commodities and service as is the case with the taxes of customs, excise, taxes and the law of income taxes.

The research confirmed the necessity of unifying the departments of vat and the income tax in one department, activating the role of the tax department to become the fundamental and first reference of revenues of the Palestinian national authority, and also the necessity of availability of independent legislative laws of the PNA i.e. accelerating issuance of a vat law, because the available texts regarding the vat systems, currently, are not available to all taxable persons, in addition to being ambiguous and difficult to understand set during the day of direct occupation.

This can take place through a modern tax laws that responds to the particularity of tax payers and the challenges of the Palestinian reality, current in Palestine, and reducing income tax, and increasing dependence on expenditure taxes including vat.

Full Article

Balance Limits between Tax Authorities and Tax Payers

Balance Limits between Tax Authorities and Tax Payers

Hani Mohamed Hasan Shubeitah

Supervisor(s)
Dr. Nael Ahmad Taha -
Discussion Commity

89 صفحة
Abstract :

Efforts have been focused to quadrate the advantages, which were conflicted with treasury advantages and supplier advantages.

Therefore the tax laws has applied the cods which keep the treasury rights and perform its goals while at the same time it keeps the taxpayer rights and decrease the tax Heaviness.

The tax should be equal in which all taxpayer share every one as his ability to pay due to the rate of income he has, the tax define surely without ambiguity or control it must be pointed out.quantity ,date of payment.

The ways of collecting tax and the procedures of collecting and carrying out the encourage and fixity of tax system are subjected to this field. It will never be changeable, the taxpayer must accustomed to pay it and will never feel the heaviness upon him so this will never sulfite with facility and it will be collected in suitable times and ways for taxpayer and treasury.

Tax law has put arrangement for ways and rights to attain to the section subjected to the tax and to estimate the value of tax debit in accurate way and applied obligations that guarantees for the management to keep it rights.

Thus.we can give the right to look at books and Registers and document enable it to renew the amount of tax in exact way with protesting against its secret that the tax management is keeping all the secrets that aware at.

The pen penalties code put forward every thing that disturb using management for this right either to escape from offer documents or refuse to let the employees to aware at the documents before the expire date.

The law gives management law an authority to estimate the substance that subjected to tax either at random or by outside appearance and to give it a wide freedom to collect the evidence and in formations and statistics and to discuss the taxpayer to remove the cover at tax amount and the management has the right to follow this mean as a penalty for taxpayer for refusal to offer tax licenses deliberately or by neglecting this freedom which lead to control the estimation but to the truly of tax by evidence and proofs.

In addition to that the tax law applied several penalties upon every one who rejects his rules as a guarantee to the treasury rights to estimate the amount of tax exactly and to define its amount and collect it so the tax low applied penalties in case the records and the document were rejected to apply and in the case of wrong declarations and acknowledgements were offered or not in definite time.

The penalties were either for fit or imprisonment upon the taxpayer or those who share him either in encouragement or help him to evade the tax.

But the low arranged the rules of collection to keep quality and the taxpayer rights.

First of these rules to prove the episode that caused it by indicating the procedure to fix and collect it.

For this reason the taxpayer has been given the right to reject the decisions of estimation by tax law and to oppose it to area who responsible for tax to review it self and to make sure of the a curacy of his appeasement and gave him the right to apply his oppression to the rejection committee and to the court to reject the decision of management this is to make sure of management’s be heavier and to keep the rights of taxpayer and applied it to the law.

The tax authority may miss using its authority against the taxpayer and it supposed that those taxpayer must regain their rights in the court when the oppressed against any mistake in the fact or in law that the tax management committed or when she exceed its tax authority.

Therefore the importance of rejection appear and the role of tax law and its observation on the work of tax management upon practicing its authorities to apply tax law. Court observation makes the management practicing it authority in favor of low without exceeding the rights and guarantees of taxpayers.

Tax quarrels has its importance while the tax authority have a great authority to face the taxpayer who remains the poor part in the tax relation ship he has no way but to reject as an only mean to defend which considered to be the origin way.

Tax quarrel has its importance while the taxpayer ignore either deliberately or un deliberately his rights and charges towards tax this makes him truthfully or untruthfully to arise tax arguments in the face of management.

Therefore this research will deal to treat the matter of balances generally and in details that enable the management and the taxpayer to aware of the issue from all sides.

It confirms the taxpayers attitude to keep his right and to defend himself.

The management will therefore practice its authorities without oppression in away to slight the cases of rejection from one hand and it could decide its matter as soon as possible in case it happens on the other hand.

Full Article

Problems of Communication among Graduate Students and their Teacher at Palestinian Universities as Perceived by the Students Themselves

Problems of Communication among Graduate Students and their Teacher at Palestinian Universities as Perceived by the Students Themselves

Ja'far Wasfi Tawfiq Abu Saa

Supervisor(s)
Dr : Ghassan AL-Hilo -
Discussion Commity

صفحة
Abstract :

Abstract

This study aimed to identify the problems of communication among graduate students and their teachers as perceived by the student themselves by attempting to answer the following questions:

1- What are the problems of communication among graduate students and their teachers as perceived by the student themselves?

2-Are there any significant differences at the level of (α=0.05) in the problems of communication among graduate students and their teachers as perceived by the students themselves due to gender, faculty, age and the number of years that the student spent in master's program variables?

The population of this study consisted of (279)students , distributed on twofaculties: the human sciences Faculties (210)and science Faculties(69)

The researcher employs in this study a questionnaire and develops it and confirm its validity and reliability .The questionnaire consists of (43) items and covers four domains : the organizational, technical, psychological- social, and material .

After having analyze of domains the results were the following points:

1- Psychological- social domain had the moderate rank in the problems of communication among graduate students and their teachers as perceived by the student themselves and the domains (organizational, technical, and material) had scant rank .

2- There were no significant statistical differences at the level of(α =0.05) in the problems of communication among graduate students and their teachers as perceived by the students themselves due to gender variable (male, female ).

3- There were significant statistical differences at the level of(α=0.05) in the problems of communication among graduate students and their teachers as perceived by the students themselves due to faculty for the Human Faculties variable in the domains (organizational, psychological-social, and material .)

4- There were no significant statistical differences at the level of(α=0.05) in the problems of communication among graduate students and their teachers as perceived by the students themselves due to variables of age .

5-Therewere no significant statistical differences at the level of(p=0.05) in the problems of communication among graduate students and their teachers as perceived by the students themselves due to variables of the number of years that the students spent in the master's program in the domains (organizational, psychological- social, and material .)

The study concludes to the following recommendations :

1-To reduce reliance in traditional teaching aids in verbal and non verbal communication.

2- Holding training courses and workshops for lecturers and graduate students in communication methods.

Full Article

Impacts of Solid Waste Leachate on Soil and its

Impacts of Solid Waste Leachate on Soil and its

Ramia Bassam Rida Tuffaha

Supervisor(s)
Professor Marwan Haddad - أ.د مروان حداد
Discussion Commity
1. Professor Marwan Haddad (Supervisor) 2. Dr. Nidal Zatar (Internal Examiner) 3. Dr. Anaan Jayyosi (Internal Examiner) 4. Dr. Amal Hudhud (External Examiner)
116 صفحة
Abstract :

Abstract Palestine is not like other countries; it has its special situation because of the Israeli occupation. The closure and segregation of the main roads of the Palestinian, leading to complicate the solid waste management problem and resulted in the usage of alternative uncontrolled dumping sites which may be polluted the soil and the ground water. The vulnerability map of West Bank notice thatmany Palestinian cities especially Nablus city have high vulnerability. Neither short nor long term effect of MSW on soil and ground water in Palestine were not adequately evaluated and there is need to explore these effects and impacts. So the aims for this study are: evaluate the temporal and spatial variations of MSW leachate in landfills, evaluate the impacts of MSW leachate on soil, and may be simulate the impacts of MSW leachate on ground water. These aims achieved by establishing a model similar the real dump site, which consists of: § Leachate extraction columns § Leachate application to soil columns Laboratory analyses: § Leachate: the samples were analyzed for MSW leachate parameter which are: pH, EC, TSS, TDS, BOD5, Ca, Mg, Na, K, CO3, HCO3, alkalinity, hardness, Sulfate, Phosphate, Nitrate, Cl, and Iron. § Soil: the soil properties which we tested were classified under two different categories; physical and chemical properties. · Physical analyses are: pH, EC, sieve analysis, hydrometer test. · Chemical analyses are: Nutrition that consists of K, Nitrite, and Phosphorus. Salt source that consists of Na, Ca, Mg, Cl. The results of this study demonstrated that · TSS and TDS of MSW leachate were increased with MSW depth and decreasing with increasing water addition. · SAR values of the soil impacted by MSW leachate and in all columns tested increased slightly with depth but remained within the excellent range of soils suitable for agricultural development. · Removal of pollutants from MSW leachate by passage through a soil. · Statistical analysis of quality data collected showed that responsive functions of elements under consideration using multiple liner regression were possible and adequately acceptable and can be used to predict those elements as a function of MSW elevation and extent of precipitation.

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Impacts of Solid Waste Leachate on Soil and its

Impacts of Solid Waste Leachate on Soil and its

Ramia Bassam Rida Tuffaha

Supervisor(s)
Professor Marwan Haddad - أ.د مروان حداد
Discussion Commity
1. Professor Marwan Haddad (Supervisor) 2. Dr. Nidal Zatar (Internal Examiner) 3. Dr. Anaan Jayyosi (Internal Examiner) 4. Dr. Amal Hudhud (External Examiner)
116 صفحة
Abstract :

Abstract Palestine is not like other countries; it has its special situation because of the Israeli occupation. The closure and segregation of the main roads of the Palestinian, leading to complicate the solid waste management problem and resulted in the usage of alternative uncontrolled dumping sites which may be polluted the soil and the ground water. The vulnerability map of West Bank notice thatmany Palestinian cities especially Nablus city have high vulnerability. Neither short nor long term effect of MSW on soil and ground water in Palestine were not adequately evaluated and there is need to explore these effects and impacts. So the aims for this study are: evaluate the temporal and spatial variations of MSW leachate in landfills, evaluate the impacts of MSW leachate on soil, and may be simulate the impacts of MSW leachate on ground water. These aims achieved by establishing a model similar the real dump site, which consists of: § Leachate extraction columns § Leachate application to soil columns Laboratory analyses: § Leachate: the samples were analyzed for MSW leachate parameter which are: pH, EC, TSS, TDS, BOD5, Ca, Mg, Na, K, CO3, HCO3, alkalinity, hardness, Sulfate, Phosphate, Nitrate, Cl, and Iron. § Soil: the soil properties which we tested were classified under two different categories; physical and chemical properties. · Physical analyses are: pH, EC, sieve analysis, hydrometer test. · Chemical analyses are: Nutrition that consists of K, Nitrite, and Phosphorus. Salt source that consists of Na, Ca, Mg, Cl. The results of this study demonstrated that · TSS and TDS of MSW leachate were increased with MSW depth and decreasing with increasing water addition. · SAR values of the soil impacted by MSW leachate and in all columns tested increased slightly with depth but remained within the excellent range of soils suitable for agricultural development. · Removal of pollutants from MSW leachate by passage through a soil. · Statistical analysis of quality data collected showed that responsive functions of elements under consideration using multiple liner regression were possible and adequately acceptable and can be used to predict those elements as a function of MSW elevation and extent of precipitation.

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Analysis and Short-Term Future Vision for the

Analysis and Short-Term Future Vision for the

AHMADHASAN MOHAMAD ALMOSLEH

Supervisor(s)
Dr. KHALED AL-SAHILI -
Discussion Commity

348 صفحة
Abstract :

Abstract

There is a lack of urban and transportation planning in Jenin City. This study addresses the short-term planning for the transportation systems in Jenin City to reach at appropriate solutions for the transportation problems in the city. In addition, the study addresses other detailed objectives for the various transportation systems in the city.

This study includes statistical data collection from its various sources and field surveys (traffic volume studies, parking studies, and inventory studies). The thesis includes a study of existing transportation systems (description and evaluation), traffic analysis of studied intersections (capacity, level of service, and signalization). The analysis includes existing and future conditions (after five years), which depend on projected number of vehicles based on natural population growth for Jenin City, as the number of vehicles during the last ten years was not regularly registered and licensed.

The importance of this thesis is that there is a need for regularly conducting such studies every five years to update such plans taking into consideration several changes taking place in this city. Most of these changes come from political and economical reasons, in addition to the changing traffic conditions in the transportation network and the existing and proposed transportation systems resulted from the Jenin Master Plan.

Based on the analysis, the study reached at several recommendations for the existing and proposed road network conditions, which form the transportation master plan for the city. The proposed changes include plans for the studied intersections and roadways, parking, public transportation, truck routes, pedestrian areas, and the institutional structure. The study concluded that only one intersection is warranted for signalization in the future, which is An-Naffa Intersection.

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Family Reformation from Holy Quran Point View

Family Reformation from Holy Quran Point View

Younus Mahmoud Sadeq Yaseen

Supervisor(s)
Dr. Mohsen S. Al-khaldy -
Discussion Commity

248 صفحة
Abstract :

The Holy Quran comprises a lot of plans that can save humanity from loss and sinking in darkness. It came as the basis of reforming people; it has transformed them from ignorance to science, from darkness to enlightenment, from enmity to brotherhood and friendship.

All these characteristics and trails made it the sole means which enabled Muslims to restore their dignity and nobleness.

This Quran contains the greatest reformation theory ever to known. Reformation in all its forms, economical, political and spiritual have received great interest from the Holy Quran and the focus was on all these areas which family reform springs.

The importance of family reformation lies in the fact that it not only affects the family members but also the whole society so if it corrupts the whole society will be negatively affected. Thus, it is no a strange thing to focus on this topic.

Family reformation occupies a good space in the Holy Quran; it is one of the basic issues approached by the Holy Quran.

Reality and dealing with family reformation in an accurate way are the main traits of the Quran. It has put the base stone of finding solutions for the current problems and any problems that may arise.

Perhaps one of the clearest factors in family conflicts is the ignorance of the family members of their roles and duties. So, the Holy Quran has distributed roles of the people including leaders.

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The Versions of Al-Waleed Ibn Muslim

The Versions of Al-Waleed Ibn Muslim

Mohammed Ali Mahmoud Mihdawi

Supervisor(s)
Dr. Khalid Elwan -
Discussion Commity

303 صفحة
Abstract :

Abstract

Thanks God and peace be upon Mohammed Ibn Abed Allah and all his followers. After that. This research is titled "The Versions of Al-Waleed Ibn Muslimin the Five Books Investigative study". Firstly, I started speaking about Al-Waleed Ibn Muslim and his life to introduce his character and his educational degree. I also write about mixture of night and darkness briefly as he's known of this characteristics. I write about his versions with "AL-Bukhari and Muslim" and Abu Dawood, An-Nisai' and At-Tirmithi. His versions in these five books reach (213), and all these versions are all of Mohammed "peace be upon him" and his followers. And these versions are in details (30) versions as AL-Bukhari had them, and are about (42) as "Muslim" had. "10" of these are repeated and done by AL-Bukhari. Undoubtly, both Muslim and Bukhari were very careful in doing this kind of AL-Hadeeth on their own well-known style and method. These scientists of weakness. Their method was having the version together and it's clear in Muslim's versions. While AL-Bukhari has chosen AL-Waleed's versions as in Ibn Hajar in "Hadi AL-Sari" and we explain that in the end of the research.

Abu-Dawood's versions are about (68) ones –(12) versions are repeated with AL-Bukhari and Muslim. AL-Bukhari has (5) versions and Muslim has (7). The number of weak versions with Abu-Dawood which are about (18). And AL-Waleed's versions reach (46) with An-Nisai' (14) versions are repeated with AL-Bukhari ,Muslim had (5) too. Abu-Dawood had three versions. AL-Nisai' had about two (2) weak versions.

At-Tirmithi versions are about (32),(9) of them are repeated (4) of them with AL-Bukari and (5) with Muslim. And the weak versions with At-Tirmithi are (14) ones.

The total of versions reach (218) repeated versions and about (173) ones without repetition. Almost (45) repeated version. And all the weak ones oh all the versions are(34) as I mentioned before with Abu-Dawood, At-Tirmithi and An-Nisai'.

Peace be upon Mohammed and all his followers

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Denying Tyranny According To Quran and Sunnah

Denying Tyranny According To Quran and Sunnah

Mohammad Ibrahim Ahmad Saif

Supervisor(s)
Mohammad Ibrahim Ahmad Saif -
Discussion Commity

162 صفحة
Abstract :

Abstract

This thesis –which is about tyranny, tyrants and oppressed – is introduced in the "introduction" where oppression is defined. It was found that tyranny is an old phenomenon started by the killing of Qabeel to Habeel. Tyranny can be divided into three main types: Non Muslims, man oppressed to others and self oppression .The researcher talked about tyrants' behaviors, causes of tyranny in humanity, social discriminations and corruption that lead to superiority and absolute power, and then it deals with the discrimination between people that spread in medieval ages, which were made by man like differentiate according to colors, richness, and social status. Islam. However refuses slavery and free them through redemption. One of causes of tyranny is lack of religion motive that leads to bad deeds and ignoring the Day of Judgment or even refusing fate when not suit his desire. It is certain that man will oppress himself if he doesn't believe of God and worships people over the "almighty" and denies their rights. The oppressed will ask for revenge in life and after death.

But if the man does not do what God ordered.

He is a self oppressed. God will punish him as being said in the Holy Quran "nothing will help except our good deeds" tyrants punishment divided into two types: life punishment and after death punishment when standing in front of God. The tyrants will face many punishments during their lives such as: diseases, tragedies, poorness, loneliness. In order to redeem and learn lessons as a result of their bad deeds. But if this doesn't make sense, God will punish them through "dying" and after death when every one to ask for salvation for himself, but nothing will help except our good deeds. However, if they are bad and full with sins, they will go to hill having what they deserve, there every one will mock and despises them. On the other hand, the oppressed will get fair, justice and enjoy the "Paradise".

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Al Masjed Al Aqsa In the Holy Quran and the sayings

Al Masjed Al Aqsa In the Holy Quran and the sayings

Al Masjed Al Aqsa In the Holy Quran and the sayings

Supervisor(s)
PhD. Mohammed Hafez Al Shraydeh -
Discussion Commity

162 صفحة
Abstract :

Abstract

This study aims at recognizing the importance of Jerusalem and Al Masjed Al Aqsa, also to pinpoint where it was mentioned in the Holy Quran and sayings of prophet Mohammed (peace on him), and the historical significance of the holy land.

The study followed historical and analytical research methodology by collecting data from the accounts of great travelers and celebrities who lived and occupied the land of Palestine.

The study was organized and divided into an introduction, four chapters, and a conclusion each one took an important aspect of the holy land.

The first chapter of the study took the importance of the Holy land and Al Masjed Al Aqsa as it was mentioned in the Holy Quran. Furthermore, the study tracked the places where it was mentioned and significance of these verses.

The second chapter discussed the importance of the holy land and Al Masjed Al Aqsa as it was mentioned in the sayings of the prophet (peace on him), in this chapter there was a thorough analysis of the significance of the these sayings.

The third chapter shed more light on conspiracies that aims to change the Islamic features of the holy land and Al Masjed Al Aqsa, and what the sayings said about the future of

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The Versions of Al-Waleed Ibn Muslim Musli

The Versions of Al-Waleed Ibn Muslim

Mohammed Ali Mahmoud Mihdawi

Supervisor(s)
Dr. Khalid Elwan -
Discussion Commity

303 صفحة
Abstract :

Abstract

Thanks God and peace be upon Mohammed Ibn Abed Allah and all his followers. After that. This research is titled "The Versions of Al-Waleed Ibn Muslimin the Five Books Investigative study". Firstly, I started speaking about Al-Waleed Ibn Muslim and his life to introduce his character and his educational degree. I also write about mixture of night and darkness briefly as he's known of this characteristics. I write about his versions with "AL-Bukhari and Muslim" and Abu Dawood, An-Nisai' and At-Tirmithi. His versions in these five books reach (213), and all these versions are all of Mohammed "peace be upon him" and his followers. And these versions are in details (30) versions as AL-Bukhari had them, and are about (42) as "Muslim" had. "10" of these are repeated and done by AL-Bukhari. Undoubtly, both Muslim and Bukhari were very careful in doing this kind of AL-Hadeeth on their own well-known style and method. These scientists of weakness. Their method was having the version together and it's clear in Muslim's versions. While AL-Bukhari has chosen AL-Waleed's versions as in Ibn Hajar in "Hadi AL-Sari" and we explain that in the end of the research.

Abu-Dawood's versions are about (68) ones –(12) versions are repeated with AL-Bukhari and Muslim. AL-Bukhari has (5) versions and Muslim has (7). The number of weak versions with Abu-Dawood which are about (18). And AL-Waleed's versions reach (46) with An-Nisai' (14) versions are repeated with AL-Bukhari ,Muslim had (5) too. Abu-Dawood had three versions. AL-Nisai' had about two (2) weak versions.

At-Tirmithi versions are about (32),(9) of them are repeated (4) of them with AL-Bukari and (5) with Muslim. And the weak versions with At-Tirmithi are (14) ones.

The total of versions reach (218) repeated versions and about (173) ones without repetition. Almost (45) repeated version. And all the weak ones oh all the versions are(34) as I mentioned before with Abu-Dawood, At-Tirmithi and An-Nisai'.

Peace be upon Mohammed and all his followers

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The End of Jesus and His Return in Quran and Bible Bible

The End of Jesus and His Return in Quran and Bible

Hana Hafiz Abdel-Gani Abdel-Nabi

Supervisor(s)
Dr. Khader Sawandak -
Discussion Commity

176 صفحة
Abstract :

Abstract

Praise be to Allah, the Cherisher and Sustainer of the worlds. And may peace and blessings be upon the Seal of Prophets, Muhammad, the son of Abdullah, and upon his family and all his Companions.

The title of this thesis is:

" The End of Jesus and His Return in Quran and in Bible"

Chapter one: An introduction to the topic, which talks about Polus and his great influence in the spread of Christianity through ages. His teachings that contradict the teachings of Jesus (peace be upon him) have been included. Moreover, this chapter shows how Christianity has been influenced by the ancient beliefs. Many contradictory issues in the bible adopted by Christians have been discussed.

Chapter two: The story of Mary, the daughter of Imran, peace be upon her, and how God has chosen her in order to deliver His Word Jesus, (peace be upon him) is presented. Also, Jesus' message to the children of Israel

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The Tribulation Approach in the Holy Qur'an

The Tribulation Approach in the Holy Qur'an

Rajab Nasr Moosa Al-anas

Supervisor(s)
Professor Mohammad Hafiz Alshraideh -
Discussion Commity

232 صفحة
Abstract :

Abstract

This research camein five chapters and a conclusion. In the first chapter I talked about the meaning of God's approach tribulation, and the meainig of oradeal and attraction. Then I explained the Almighty God's approach in thorough examining, which is a general approach applied to all people.

In chapter two, I tackled sorts of tribulation through explaining tribulations in property, body, offspring and wife citing examples.

In chapter three, I dealt with sorts of tribulation in various aspects such as creed obedience and affluences with examples.

In chapter four, I approached tribulation in the context of the work for God's sake, I showed with examples the methods adopted by the idols in hindering the work for the sake of the religion.

In chapter five, I dealt with the tribulation in the life of prophet Mohammad, peace by upon him and his companions in Almadeenah Almonawarh. I demonstrated some features of tribulation imposed on the prophet and his companions during Al'gazawat (i-e campaigns) and I cited examples from Gazwat Ohod and Gazwat Alkhndaq. Then I mentioned some examples related to the tribulation of believers practiced by the hypocrites. I concluded the research in brief to the necessity and importance of adherence to patience and creed whatever the circumstances might be.

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Hope & Fear in the Holy Quran

Hope & Fear in the Holy Quran

Suhad Tahseen Elias Dawlah

Supervisor(s)
Dr. Hussein AL-Naqeeb -
Discussion Commity

176 صفحة
Abstract :

Abstract

Praise be just to Allah, and Allah's blessing and peace be upon his best worshiper whom he has chosen to inform His message and render the uprightness. He has advised the nation and left it on the right white track with its night as clear as its day which is only deviated by a perishable.

I have exhaustively dealt with the topics of fear and hope in the Holy Quran, tackling their parts and showing their praised and dispraised. In addition, I have mentioned their causes which stimulate seriousness, persistence and hard work after taking the causes into account and having trust in Allah.

I have also searched into the virtues of fear and hope and the positive effects resulting from them. Hence, the greatest of such virtues is that which Allah brings them in Paradise and takes them under His satisfaction. In this concern, Allah says, "But for him who fears the standing before his Lord, their will be two Gardens (i.e., in Paradise)" (Arrahmaan:46). He also says, "Allah will be pleased with them, and they with Him. That is for him who fears his Lord" (Albayinah:8)

One of the virtues of hope is opening one's door of expectation and putting out despair and hopelessness of him. In this regard, Allah says, "Say: O 'Ibadi' (My slaves) who have transgressed against themselves (by committing evil deeds and sins)! Despair not of the Mercy of Allah: verily, Allah forgives all sins. Truly He is Oft-Forgiving, Most Merciful!"Az-Zumar:53).

One of the effects resulting from fear and hope is commitment to the right track which satisfies Allah and brings one into Paradise.

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Provisions of Wife's nushuz in Islamic Sharia

Provisions of Wife's nushuz in Islamic Sharia

Abdel Rahman Mohammad Mansoor

Supervisor(s)
Dr. Hasan Sa'd Awadh Khadher -
Discussion Commity

239 صفحة
Abstract :

Thank God alone and prayers and peace to the Prophet Mohammad.

It was introduced to this subject through the introductory chapter, includes the talk about family and it's importance , it's place in Islam, the statement of the importance of good ten between spouses and manifestations, clarify the concept of the wife's obedience, and the limits of legality, and concluded Chapter presentation of the views of scholars of wife's services in her husband's home.

The first chapter came under the title : wife's nushuz, and included talk about the meaning of nushuz in language and terminology, the motives of nushuz, it's demonstrations ,it has been reviewed various situations, which it regarded jurist strangely out of place, and insubordination to the spouse, where the words juries in each case, different views, and presented their evidence, which showed likely definitively proven.

Stated in this chapter types of nushuz, and provision of alimony.

The second chapter was entitled : treatment of nushuz (mandate discipline), which clarified the method of Islam in the treatment of nushuz, stating evidence of the husband's wife discipline, reviewed remedies for nushuz, as contained in the Holy Quran and Sunnah of the Prophet cleared, namely : preaching, and desertion in Shakedown, and severe beatings, separated statements and among scholars, comparing evidence, with commentary and analysis, stated likely than those words.

The talk focused on the subject of battery; Because of its importance and sensitivity, I indicated limits, and their provisions to protect the rights of the wife, filed by injustice and aggression.

Lastly, chapter theme : the return of nushuz wife, it raises by any means of discipline, and to restore full rights for her like expenses and others.

Chapter III : The last chapter, has included the modern educational theories and it's position from disciplining a wife, as it addressed the issue of impunity, forms and purposes, and its positive and negatives, all from the perspective of specialists in education and psychology.

And then I applied these theories to the means of discipline in the Islamic Shari`a, and indicated that they conform with standards in the correct punishment.

Then I introduced the subject of violence against women, from the perspective of advocates of women's liberation! Discussed their statements and contested the argument and evidence, as well as the subject of wife-beating, and the position of Islamic law on the issue of violence against women.

Concluded this chapter mentioning the most important suspicions raised by some people who were deceived of Western culture, on the subject of disciplining a wife, and I responded in points argument irrefutable proof and sincere.

Conclusion of the letter introduced the most important findings in this research, in the form of specific points, as well as the most prominent recommendations that contribute to the benefit of this research, namely : building an interdependent family, full of love, security and stability, contributes to community service, and builds their bright future.

Thank Allah in the starting and in the ending, and the blessings and peace be upon His Messenger.

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