Value Added Tax Effective in Palestine and Sales Tax in Jordan: Comparative Study PDF |
| Mo'ayyed Abdel-Ra'ouf Darweesh el-Bustami |
| Supervisor(s) |
| - |
| Discussion Commity |
| صفحة |
| Abstract : |
Value Added Tax Effective in Palestine and Sales Tax in Jordan: Comparative Study By Mo'ayyed Abdel-Ra'ouf Darweesh el-Bustami Advisor Professor Tareq el-Hajj Abstract This comparative study highlighted the basic features of Value Added Tax (VAT) regime, effective in Palestine, and sales tax law applied in Jordan. In the introduction, the study dwelt on definition of taxes, their characteristics, basic elements and rules of imposing them. It also dealt with the types of taxes and highlighted the most important indirect type of taxes: VAT regime. Historically, VAT is considered the most important development in taxation policies in the last fifty years. In the 50s of the 20th century, no one heard, outside France, of such type of taxes. However, at present, VAT is applied in more than 136 countries. The number of countries introducing this type of taxes is on the increase given its significant contribution to public revenues. VAT contributes about one fourth of the tax revenues. VAT, basically a wide-ranging tax, is levied on sales and services. At the beginning, VAT was introduced to face the then recurrent and burgeoning needs and the urgent need for revenues. To that end, VAT was first applied in France. This study identified the basic characteristics of VAT imposed on stages of production coupled with tax discount on production inputs. That is, despite obliging tradesmen to collect tax on all their sales, they also have the right to ask for a discount in return for the tax burden imposed on their production inputs. A comparison was held between the VAT system effective in Palestine and the sales tax regime applied in Jordan. The focus of the comparison was on source of legislation, the basis of the enforcement of this law, registration procedures and the hows of completing monthly reports for this type of taxes. These taxes were compared in terms of the extent of their contribution to public revenues, local revenues and particularly the degree of their contribution to tax revenues and accordingly the extent of their (VAT and sales tax) contribution to the financing of the budget between 1995-2005. The researcher conducted an analysis of the percentage of contribution of both. It was found that the VAT was significant in the financing of the budget. That is, it significantly contributed to the finance of the budget revenues through collection of local cash or through paid-up VAT upon imports or through clearing. The same can be said about the Jordanian sales tax which, through analysis of its share in the budget revenues, was found to be important. This taxation regime in Jordan has proved its effectiveness despite its recent application. The VAT, introduced by the Israeli military authorities in 1976, has no legality and out-of-date system imposed on the Palestinian people by the use of force. It has failed to keep abreast of development in the system. The tax departments also failed to apply the full text of the system because 95% of taxpayers are actually tax evaders, according to the system, and therefore, harsh penalties are enforced against them. In contrast, the Jordanian sales tax system is relatively new. Concerning the mechanism of its work, it was found that the sales tax system is a form of value added tax similar to the one applied in Palestine. However, given the miserable economic situation prevailing in Palestine, this system levies a low percentage on basic goods in addition to the well-known general rates. In the light of the study findings, the researcher recommends drafting and enacting of a new law for VAT taking into consideration all social and economic conditions which the taxpayer in Palestine is living in. He also recommends making a distinction between basic commodities and luxury goods and services. Pertaining to the sales tax law, it is worth noting that this law has undergone amendments four times before taking its current form. In this context, the researcher believes that it's a developed system and should keep its name, sales tax law, although what is applied locally and universally is VAT system |
Wednesday, February 3, 2010
Value Added Tax Effective in Palestine and Sales Tax in Jordan: Comparative Study
Utilization of Antibiotics in Nablus City-Palestine Pharmaco-epidemiological Study
Utilization of Antibiotics in Nablus City-Palestine Pharmaco-epidemiological Study PDF |
| Hajjaj, Maram Zakareya Abdul-Allah |
| Supervisor(s) |
| Suleiman Al Khalil; Waleed Sweileh - |
| Discussion Commity |
| صفحة |
| Abstract : |
Few studies have studied the frequency of over the counter acquisition of antibiotics in Arabic countries. In order to provide an insight into these practice we investigate the frequency of self –medication in Nablus city- Palestine and factors influencing this practice . Pharmacy based interviewed and observation data were collected from 9207purchares sampled from 24 privet pharmacy in the area. 1702 of 9207 customers purchased antibiotics without prescription (18.48) in a two week period . our data show that people likely to follow this practice are from low income families (workers and employee). Also data show that the risk of buying antibiotics without prescription was associated with education at university level. The perception that it is expensive to consult doctors and low satisfaction with medical practitioners. The antibiotics were mainly self-administered for upper respiratory tract infection (URTI) symptoms particularly sore throat with community pharmacies being source of about 70% of cases. The study indicates the needs for educational campaigns on proper antibiotics use among Palestinian general public, also the need of other studies about this problem. |
The Effect of Oslo Accord on Palestinian Unity and its Reflections on the Political Development
The Effect of Oslo Accord on Palestinian Unity and its Reflections on the Political Development PDF |
| Hanan Thaher Mahmmoed Arafat |
| Supervisor(s) |
| Prof. Abdul Sattar Kassem - |
| Discussion Commity |
| 208 صفحة |
| Abstract : |
The current study aimed at recognizing the effect of Oslo agreement on Palestinian national unity and political development in the area. The study shed the light on Oslo and other agreements that followed with respect to the extent of consistency with the Palestinian national charter and the Palestinian National Council decisions in order to allow judgment on the policies that agree with or contradict the charter or the council decisions. The study also discussed the commitments of the Palestinian authority according to the agreement and the extent of its reinforcement and fulfillment of Palestinian unity in accordance to the indicated definition presented in the introduction of the thesis. The definition merges the theoretical dimension with the practical reality formulated by the various Palestinian resistance factions. The study showed the extent of remoteness between commitments and Palestinian general thoughts of an independent state For example, the charter prohibited both recognition and negotiations with Israel and also rejected all United Nations resolutions in this respect; meanwhile, it imposed restrictions on resistance movements and struggle against the Israelis in accordance with Oslo agreement. The study also discussed the response of the various Palestinian factions towards the adopted policies of the Palestinian authority. The study showed that the majority of the resistance factions, which rejected the Oslo agreement and considered it as a treason to the Palestinian people, worked and collaborated with the authority and joined the various administrative sectors. These factions failed to offer any alternatives to the agreement and also failed in unifying their efforts. An important finding of the study that all what Oslo offered was a Palestinian authority that practiced corruption in all aspects of life and managed to dismantle the Palestinian community through its policies and practices. Disappointment and hatred towards the authority became evident features, and the absence of security became a disturbing state for the citizens. Such situation generated a hostile environment and made it difficult for the various resistance factions to form any political unity in the Palestine. In conclusion, the study showed that the various factions constituted an obstacle for any possible Palestinian political unity through its practices and its role was a disease that affected and dismantled the Palestinian social fabric. With respect to the authority, it managed to exclude others and stayed as the only decision maker, although it's politically announced commitment to the political unity, its practices on reality is far away from what one can see, and far away from the principles and commitments towards unity. The best solution is to create new political leaders whose interest agrees with the general interest of the people and aim at the establishment of an independent state. This might be possible through getting red of the previous agreement with the Israelis and the search for more realistic approaches that suit the capabilities of the country. It is also important to note that the possibility of political reunification was evident during the early stages of confrontations with the Israelis during Al-Aqsa Intefada, however, such hopes disappeared with the restrictions imposed on the confrontation and people lost faith in both the leadership and the resistance factions who have been seeking to achieve all what is in their interests. |
Sale of a Properly Belongs to Another A Compartive Study Under
Sale of a Properly Belongs to Another A Compartive Study Under PDF |
| Ayman Mohammed Hussein Nasser |
| Supervisor(s) |
| Dr. Ali Al–Sartawi - |
| Discussion Commity |
| 200 صفحة |
| Abstract : |
Sale of a Properly Belongs to Another A Compartive Study Under Positive Law & Islamic Jurisprudence Prepared by Ayman Mohammed Hussein Nasser Supervisor Dr. Ali Al–Sartawi Abstract The subject of this research is the issue. Sale of a properly Belongs to Another a Compartive Study under Positive Law & Islamic Jurisprudence. The research includes a preliminary section where I stated the essence of sale in language, law & doctrine where I have compared among these three concepts. In the first section, I’ve tackled the concept of sale in the positive law & Islamic jurisprudence, comparing between these two concepts. Then I’ve limited the range Sale of a properly Belongs to Another, determining what might be included in this sale or not, distinguishing it from a few other suspected systems. In the second section, I’ve dealt with the issue of legal nature for the Sale of a properly Belongs to another in the positive law, discussing the theories said in this concern as follows: 1. The theory of cancellation; 2. The theory of absolute nullity; 3. The theory of relative nullity; 4. The theory of suspended contract; 5. The theory of annulment, for a special kind. Then I dealt with the theories said in rooting the. Sale of a properly Belongs to Another according to the Islamic jurisprudence; such as: 1. The theory Sale of a properly Belongs to Another cancellation; 2. The theory Sale of a properly Belongs to Another stopping. Then I compared between the two doctrines: the Islamic & legal in determining the lawful nature Sale of a properly Belongs to Another where I studied the rule of suspended contract & the rules of contract liable to cancellation; as well as which of the two contracts is more appropriate for the case Sale of a properly Belongs to Another. In the third section, I researched the subject Sale of a properly Belongs to another where I started with determining the legal nature of real-estate sale in the positive law & Islamic jurisprudence, comparing between the two trends. Then, I moved to limiting the nature of the lawful nature for the selling Sale of a properly Belongs to Another according to the positive law & Islamic jurisprudence, comparing between the two concepts, the lawful & doctrinal from the issue Sale of a properly Belongs to Another. In the fourth section, I took the rules Sale of a properly Belongs to Another where I studied first the rules Sale of a properly Belongs to Another between the contracting parties; and the right of the buyer & seller in revoking the Sale of a properly Belongs to Another and the position of Islamic jurisprudence in this concern; as well as the extent of buyer’s right to claim compensation according to the two doctrines: the legal & Islamic; as well as the source of this compensation on the basis of the lawful & Islamic trends. Then, I took the cases of correcting the Sale of a properly Belongs to Another, sush as, 1. The lapse of buyer’s right to sue for an action-at-law against annulment by prescription; 2. The licensing of buyer for the sale; 3. The possession of buyer for the sale; 4. The possession of seller for the sale. Then, I took the rules Sale of a properly Belongs to Another according to the true proprietor where I studied the issue of fixing or licensing the proprietor for the sale inscribed on his proprietorship. This needed at first studying the concepts of fixing & licensing according to the lawful & Islamic concepts; as well as the difference between the two terms in the shade of the two doctrines. And I moved afterwards to the hypothesis of not confirming the proprietor for the sale where in this supposition there were two relations for the true proprietor: the 1st, his relation with the buyer; and the 2nd, his relation with the seller. Yet, in the hypothesis of fixing the true seller for the sale, three results have emerged: 1. The validity of selling in the right of the proprietor; 2. The lapse of the buyer’s right to claim for annulment; 3. The relation between the true proprietor & the buyer. Finally, I researched the rules of 3rd. Party’s Sale in the case of successive sales. Then, there was the end which included the results of the research and recommendations. |
Amending Condition of Contractual Responsibility in the Egyptian Civil Law
Amending Condition of Contractual Responsibility in the Egyptian Civil Law PDF |
| 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. |
THE JINN IN THE IGNORANTPOETRY
THE JINN IN THE IGNORANTPOETRY PDF |
| Haleemah Khaled Rasheed Saleh |
| Supervisor(s) |
| Dr. Ihsan Al-Deek - |
| Discussion Commity |
| 321 صفحة |
| Abstract : |
Abstract This research talks about the Jinn in the ignorant poetry. The significance of studying this research is clear in reveling some sides from the thought of the ignorant human who is considered a part from the thought of the old and modern Arabic human and about the similarity of basic legends for the people of the old world and its overlap in literature. In addition, it clarifies and illustrates the origin of these legends and fables and the ability of the ignorant poet in employing his imaginations and obsessions in his poetry. The nature of the research necessitated to divide it into introduction, six chapters and a conclusion. In the first chapter, I talked about the Jinn in the old human and Arabic tradition. I reached that the Jinn has a high position and importance for these nations because they looked to it a look full with holiness, fear and desire, they attributed to it all things they noticed from natural phenomena, and what follow them from illness and other things in the absence of the divine and scientific law. The Jinn occupied a vital position on the levels of the Christian and Jewish religions; they attributed to it the fall affair and the results resulted from it as evils and discomforts. In the second theme, I presented the ignorant Arabs' look for the Jinn and the things which they were practicing as slogans and rituals to get its consent and acceptance to be near to it and prevent its hurt. I proved through it the link of intellectual, cultural and human communication among the different nations. As regards to the second chapter, I specialized it to talk about the linguistic and conventional concept. On the other hand, I illustrated what they carry from the meanings of hiding which are supported with the opinions of many historians. Then I talked about the types of the Jinn and its levels. I noticed that its world is similar to the world of the human from its class and varied construction, and I talked about its forms and shapes which reflected that primitive naive mentality which made these illusions and claims. As regards to chapter three, I began it by talking about the relation of the Jinn with the human through what has mentioned in the ignorant poetry beginning with the conflict of the Jinn with the human and passing with utilizing the Jinn for the benefit of the human and the attempt of the ignorant human to be near from it by all means. Then I displayed the possibility of coupling between the Jinn and the human and the things which resulted from these relations from compound product. Then I moved to the role of the evils in the process of poetic innovation, in the magic and clergy. In the fourth chapter, I talked about the relation of the Jinn with the animal, and its taking for some animals as means to ride on them, then the possibility of forming the Jinn and its reincamation to the forms of some animals and what follow that from slogans and rituals such as startling and hanging the heel of the rabbit…etc. Then I moved to talk in the fifth chapter about the places in which the Jinn and ghouls are found, then I presented the desert effect in the self of the ignorant human and his mentality and the extent of reflecting this effect on his imaginations and obsessions which encouraged him to create these illusions and imagination these creatures. I stood with its relation with dams, mountains and valleys, and the look of the Arabs for these places and what followed that from its holiness and fear from its penetrating, besides I illustrated the effect of the fables, legends, beliefs and the old religions in them. With regards to chapter six, I stood with the poetic image concept, then I moved to talk about the significance of the Jinn image in the ignorant poetry beginning with the mythology side and what follows it from religious affairs and proved the ability of the ignorant poet to get his subject from mythological, historian and religious origins. Then the social side through which I reached to the attempt of the ignorant poet to make varied and social relations with these creatures. Besides, I talked in the psychological side about the effect which the Jinn excited in the selves of the ignorant persons as fear, holiness and admiration. Then I presented in the conclusion the most important results to which the research reached. |
Narration in Elyas Khouri’ Novel Bab e-Shamss
Narration in Elyas Khouri’ Novel Bab e-Shamss PDF |
| Amal Ahmad Abid Al-Lateef Ahmad |
| Supervisor(s) |
| Professor Adel el-Ostah - |
| Discussion Commity |
| 276 صفحة |
| Abstract : |
Abstract This study debates a world novelist, perhaps one of the most important figures in Arabic fiction. He is Elyas Khouri. The study dwells on the levels of intertextuality in his novel Bab e-Shams published in 1998. According to some critics, this work was a qualitative leap in fiction writing. Khouri himself considered it the most significant turning point in the history of his fiction writing. The intertextuality phenomenon in Bab e-Shams was not studied before although several scholars and critics have written about Khouri’s works. To hold intertextuality comparisons in Bab e-Shams, the researcher depended on intertextuality method, making active use of western critical studies, which "proselytized"for this intertextuality term, and Arab scholars’ works on this term such as those of Sa’id Yaqteen in Infitah a-Nuss e-Riwa’i: Enuss w-Siyaq, Mohammed Moftah in Tahlil al-Khitab a-Shi’ri: Istratijeyat Ettanass. This was in addition to reader response theories. Against this background, the researcher concluded by reading the intratextuality, intertextuality and externaltextuality, in Bab e-Shams, through identification of the extent of other texts’ presence or absence in the narrative text. To this end, the researcher searched for the original sources and the role they played in formation of meaning inside the novel and the extent of the writer’s benefit from them, thus helping us, in the end, to dwell on the influence of anxiety which motivated the writer to practice these narrative interrelationships. This study included, in addition to an introduction, three chapters and a conclusion. In the introduction, the researcher justified her choice of intertextuality in Bab e-Shams in addition to definition of intertextuality approach and the contents of the study. In chapter one, the researcher examined intratextuality, i.e. the link of the writer’s Bab e-Shams with his other novels. This was, however, restricted to stylistic intertextuality with the writer’s other novels in which the style seemed similar to some extent in terms of overlapping of narratives and repetition, style of negation and similarity between the narrator and the novelist, multi-narrators and narrative playing, splitting of self and overlapping of intertextuality pronouns. In chapter two, the researcher tackled intertextuality, i.e. the link of the novel with contemporary texts from Arabic and world literature and history. Given the plethora of these intertextuality models, the researcher highlighted the most prominent, whether in the body of the text or in its memory-in absent texts. At the level of literary intertextuality, chapter two included intertextuality with Paula as a model of world novel and intertextuality with A’id Ila Haifa as a representative of the Arab novel. In modern Arabic poetry, the researcher examined intertextuality in Mahmoud Darwish, and Al-Akhtal a-Saghir; she also examined intertextuality in Jan Jeane’s memoirs Aseer Ashiq and Araba’ Sa’at in Shatila. Concerning intertextuality in non-literary text (historical and documentary texts), the researcher depended on Amnon Kapliuk’s Tahqiq Hawla Majzara. In the last chapter, the researcher examined external intertextuality, i.e., the link of the novel with other texts which belonged to the distant past. The chapter included mythical intertextuality. The Odyssey was taken as a representative work, the religious intertextuality (Islamic and New Testament) and intertextuality in ancient Arabic poetry. Representatives were Imru’ el-Qais, al-Mutanabi, Abu Tamam, and Majnoon Laila. Intertextuality in folkloric narrative texts was represented by Alf Lailah w-Lailah (one Thousand and One Night). For intertextuality with drama, the researcher used Shakespeare’s Hamlet. In the conclusion, the researcher summed up the results of her study, the justifications for employing intertextuality between the novel and other examined texts. |