The Legal System of the Palestinian Tax Management PDF |
| Hisham Radi Hashim Tayeh |
| Supervisor(s) |
| Dr. Mohammed Sharaqa - |
| Discussion Commity |
| 188 صفحة |
| Abstract : |
This study aims to know the legal system of the tax management, and its practical applications. And to know if this management and its facilities are consistent with this legal system, and how lawful are its actions under the principle of legality which means that managerial work is supervised by court. The researcher has reviewed the laws and publications related to the topic, he also depended on his experience in the tax domain as he is an employee in the Palestinian tax administration. In addition this study aims to connect between the components of the tax system : legislation, tax management and taxpayers. This study contains two chapters each chapter has many sections, chapter one is a general outlook at the tax systems, their goals and characteristics. It also talks about the managerial activity in the management authority, its functions and facilities. Furthermore, this study shows how consistent are these activities with the principle of legality. Chapter two talks about managerial applications in the Palestinian tax departments, and shows that tax laws have determined taxpayers' rights, and those the tax management and the necessity of its implementation. Next, this study talks about the practicality of implementing the tax law, its estimations and objection stages to the end of the tax process, by compulsion, agreement, or conciliation. Results of this research show that tax legislation, management and taxpayers are the pivots of the legal tax system and they should be consistent and stable with each other. Empirical evidence shows that this relation is compulsory and hostile, and that the strongest party (the tax management) is the most active one and the one that gets its rights by legal force finally. The tax legislation is unsuitable and hard on Palestinian taxpayers. The results also show that the national tax management is responsible for establishing a modern tax system that is consistent with the privacy of the Palestinian taxpayers and also consistent with the recent economic and political challenges. |
Wednesday, January 27, 2010
The Legal System of the Palestinian Tax Management
Property Tax in the West Bank; under the auspices of law No. 11; year 1954; and laws adjusting to it
Property Tax in the West Bank; under the auspices of law No. 11; year 1954; and laws adjusting to it PDF |
| Mu’ayad Ibrahim Isma’il Hamdan |
| Supervisor(s) |
| Dr. Tareq El-Hajj - |
| Discussion Commity |
| صفحة |
| Abstract : |
Property Tax in the West Bank; under the auspices of law No. 11; year 1954; and laws adjusting to it Prepared by: Mu’ayad Ibrahim Isma’il Hamdan Supervised by: Dr. Tareq El-Hajj Abstract This study aims at recognizing the extent of the property tax in the west Bank to realizes its main objectives (the financial; the social; as well as the economic objective) under the property tax law. No 11, year 1954 and the laws adjusting to it. The sample of the study consists of the employees at the departments of the property tax in the west Bank due to their direct involvement with the subject of study. Pertaining to that, a questionnaire has been designed for the purpose of gathering statements already prepared specifically for that. Seventy – one questionnaires have been distributed the sample has formed 74.7% from. The employees of the property tax departments in addition the researcher had collected the necessary data from secondary sources; such as, books, references, registers; as well as the facts already abstained from the property tax departments in the west Bank. The researcher has tested five hypotheses to check if there is significant differences of the ability of the property tax in the west Bank to achieve its Main objectives. Factors considered are job; or salary; or scientific qualification; or socialites; |
The Judicial Impugn in Income Tax Disputes in Palestine
The Judicial Impugn in Income Tax Disputes in Palestine PDF |
| Raja Ahmad Mohammad Khwailed |
| Supervisor(s) |
| Dr.Mohammad Sharakah - |
| Discussion Commity |
| 214 صفحة |
| Abstract : |
Because of the importance of judicial impugn in taxes disputes among other tax issues, it represent a guarantee for appellant and because it suffered a lot during the occupation period it became as anew subject in the Palestinian taxes system because of the lack of experience in judicial impugn at different levels, weither by judicial system, taxes system or appetents or lawers Add to that a group of legal principles in tax subjects that been accepted by court decisions which contributes in putting these principles. Because the court of appeal in tax cases was inactive during occupation, the judicial impugn in tax disputes did not perform its role. For that reason a lot of impugn sentences are still mysterious and not clear for different parties, they need a lot of study and investigation to reveal that confusion. Judges, lawers, appellants and tax departments cooperated to narrow the gap resulted from setting aside judicial impugn to enable them to cope with the developments that took place in income tax disputes. The Palestinian lawyer still face many obstacles in dealing tax courts, these difficulties differ from one appellant to another. Because the Palestinian authority was the dream for many. It is still hard for many people to sue this authority in front of courts, for some, the reason for not impugning is the lack of trust in judicial system, they feel that the system will not be fair in dealing with tax system. There are other reasons for not impugn in courts concerning income tax disputes. I talked about that in details to acheive that following goals: - To show the importance of judicial impugn in income tax disputes and to state its goals. - To help the Palestinian legislator in determining the suitable court that will deal with such disputes. - To identify the procedures of judicial impugn in income tax disputes. - to concentrate on the legal principles that were approved by the Jordanian courts concerning judicial impugn which will act as a lighthouse in guiding the Palestinian judge and legislator. - To identify the problems and difficulties that face the judicial impugn procedures to enable the responsible departments to deal with such cases. - To enrich the research and to acheive the scientific and practical goals, the researcher reviewed come of the references in which he depended on legal lawes especially the Jordanian tax law number 25 far 1964 and court judgments. The researcher dealt with the subject as follows Introduction: in which the importance of taxes was clarified, then, the importance of judicial impugn in income tax disputes, which is considered as a guarantee for appellant. Introductory chapter, the researcher talked a bout the development of judicial impugn in Jordan, Egypt and Palestine since the issue of the first tax income law in these countries. First chapter: it talks a bout the importance of judicial impugn, the objective and procedures of impugn, in the second part, the characteristics of judicial impugn and the specialized court and law were clarified. Chapter tow talked a bout judicial applications in tax disputes First, it talked a bout court of appeal in income tax cases. It talked a bout the structure, authority and decision of these courts and the appealable decisions, the second part talked a bout the most important problems that face judicial impugn in taxes disputes such as un uniformity of legislations, weakness of judicial system. lac of Palestinian income tax law. And other obstacles. After talking about the previous subjects, the researcher reached some results and recommendations that he hope to help the Palestinian judge and legislator and lawer. Recommendations: 1. Unify the legislations concerning taxes in west bank and Gaza 2. Pass the Palestinian tax law that cope with the developments and take into consideration the judgments related to judicial impugn. - Make the administrative impugn one phase. I.e. the committee can make decisions. - Give the authority to court of appeal to deal with judicial impugn in tax disputes. - The decision of the minister or the judge can be reviewed for impugn by the specialized court. 3. Cancel all the Israeli military orders and replace it with Palestinian Lawes that suite the Palestinian situation. 4. Eliminate the occupation heritage and make the impugn decision objective as possible. 5. Activate the judicial system and emphasize it independence in dealing with all the cases. 6. Activate the tax judicial impugn in tax disputes through passing specialized lawes that regulates the judicial authority and provide the needed guarantees to apply law. 7. Provide the needed number of judges to suite the number of cases in courts. 8. prepare Specialized judges to deal with tax disputes through training and rehabilitation to qualify there with the needed experience to deal with tax issues. 9. Create different kinds of courts to deal with the big number of cases. 10. Raise the awareness concerning taxes among Palestinian lewers and build up trust among the tax administration. 11. Provide a number of legal specialized people to working tax departments. 12. Rehabilitate the tax personnel through training that aim to introduce the legal issues and explain tax law. 13. Equip the tax departments with what they need to carry out the work. 14. Create an information unit in tax system that deals with judicial impugn. 15. The tax administration must holds workshops and seminars to explain tax law and income tax law and to clarify the role of lawers and personnel. 16. Rehabilitate lawers in the field of taxes through training courses. |
Effect of Using Visual Basic Language on Seventh Graders’ Temporary and Delayed Achievement and Their Motivation for Achievement in Mathematics Learni
Effect of Using Visual Basic Language on Seventh Graders’ Temporary and Delayed Achievement and Their Motivation for Achievement in Mathematics Learning PDF |
| Rana H. Darwish Abu Za’rour |
| Supervisor(s) |
| Dr. Shehadeh M. Abdo - د. محمد نجيب أسعد |
| Discussion Commity |
| 252 صفحة |
| Abstract : |
This study sought to identify the effect of using visual basic language on both temporary and delayed achievement of seventh grade students and motivation for their achievement in learning mathematics. To this end, the researcher investigated the effect of using a computer visual basic program, as a teaching method, on seventh graders’ achievement in mathematics. The researcher also examined the impact of the computer visual basic language, as a teaching technique on motivation for achievement in “Whole Numbers”, a unit in the seventh graders’ mathematics textbook, and their attitude towards learning mathematics. To test the study hypotheses and answer the questions of the study, the researcher administered a questionnaire to a random sample consisting of 140 seventh grade male and female students at government schools in Nablus District. The subjects were distributed among four sections in four different schools, two schools for boys and two schools for girls. Two sections, one for boys and one for girls, randomly chosen and both represented the two experimental sections. They were taught by using a computerized visual basic program as a teaching method. The subjects were 80 students of both sexes: 42 males and 38 females. The other two sections were a comparison group. They were taught by using traditional classroom instruction method. The comparison (control) group included 60 students of both sexes: 30 males and 30 females. The researcher prepared a prior knowledge test to check the equivalence of the two groups. Juries tested the reliability of the test. Its validity was calculated by using Gauder Richardson equation (20) and its value was 0.89. The researcher prepared a scientific achievement test on the whole numbers. Its reliability was checked by a jury while its validity was calculated by using Test and R-Test. Using Pearson’s correlation coefficient to calculate it, its value was found to be 0.86. The motivation for achievement scale was developed to measure the students’ motivation for achievement. Equivalence of the two groups was checked by using One Way Analysis of Variance; its validity was calculated by using Cronback Alpha. Its value was 0.93. The prior test was adopted to be used in the seventh grade in mathematics discipline in the academic year 2003/2004 to check the equivalence of the two groups: experimental and comparison. Then, the temporary test was administered to the two study groups directly after completion of the study of the whole numbers, the second unit in the mathematics textbook of the seventh grade, to find out the effect of using the computerized visual basic language program on students’ direct achievement . Two weeks after administration of the temporary test and in order to identify the effectiveness of using the visual basic language as a teaching method in students’ retention of some concepts pertinent to the whole numbers, the delayed test was administered to the students. It was the temporary test itself. To test the study hypotheses and analyze the results, the researcher used the One Way Analysis of Variance and the Two – Way Analysis of Variance (Correlation Design 2x2). Findings· There were no statistically significant differences at a =0.01 among the averages of seventh graders’ achievement which may be attributed to method of instruction. Computed F value was 23.076 whereas its Tabulated value was 6.63. That is, the first nill hypothesis was rejected and an alternative hypothesis was accepted. The difference was found to be in favor of the experimental group with whom the computerized program was used. · It was found that there were statistically significant differences at a=0.01 among the averages of the seventh graders’ scientific achievement which might be attributed to the sex variable. The Computed F value was 36.625 while its Tabulated value was 6.63. The nill hypothesis was rejected; an alternative hypothesis was accepted in favor of females’ averages. · There were statistically significant differences at a=0.01 in academic achievement in favor of the delayed test. Computed F value was bigger than its Tabulated value, meaning rejection of the third nill hypothesis and acceptance of the alternative nill hypothesis. · No statistically significant differences were found at a=0.01 among averages of the seventh graders’ academic achievement which might be attributed to interaction between method of instruction and sex. Computed F value was less than its Tabulated value: 4.910 against 6.63. · There were statistically significant differences between the averages of temporary motivation for achievement and the delayed achievement of the seventh graders due to method of instruction. The Computed F value in the temporary & delayed motivation for achievement was bigger than the Tabulated value (6.63). This means a rejection of the fifth nill hypothesis and an acceptance of the alternative hypothesis. The difference was in favor of the experimental group. · There were statistically significant differences at a=0.01 among the temporary and delayed motivation for seventh graders’ achievement due to sex. The Computed F value in the temporary and delayed motivation for achievement was bigger than its Tabulated value (6.63). This means a rejection of the sixth nill hypothesis and an acceptance of the alternative hypothesis. The difference was in favor of males in the motivation of both temporary and delayed achievement. · There were no statistically significant differences at a=0.01 in motivation for achievement of both the control and experimental groups. The Computed F value equaled its tabulated value. This means a rejection of the seventh nill hypothesis and an acceptance of the alternative nill hypothesis. · No statistically significant differences were found among the averages of motivation for temporary and delayed achievement of the seventh graders in mathematics due to the interaction between method of instruction and sex. The Computed F. Value was less than its Tabulated value (6.63). · In the light of these findings, the researcher recommends that mathematics teachers use computerized educational programs in teaching. The researcher also recommends that further research be conducted on effect of using computerized programs in teaching other scientific disciplines. She recommends also the establishment of a committee to plan and design computerized educational packages in all fields of knowledge such as education and science and not to depend on ready-made programs. She also recommends strengthening the relationship between mathematicians and computer engineers to develop computerized educational programs in mathematics due to their scarcity and lack of Comprehensiveness. |
The Effect of Using Pragmatic Competence Test on the Ninth Graders’ Proficiency of the Major Four Skills in Nablus City
The Effect of Using Pragmatic Competence Test on the Ninth Graders’ Proficiency of the Major Four Skills in Nablus City PDF |
| Wafa Omar Mahmoud Maraheel |
| Supervisor(s) |
| Dr. Fwaz Aqel - |
| Discussion Commity |
| 1.Dr. Fawaz Aqel, Chairman 2. Dr. Awad Keshita, External Member 3. Dr. Suzanne Arafat, Internal Member 4. Dr. Abdel Raheem Barham, Internal Member |
| 192 صفحة |
| Abstract : |
This study investigated the effect of training ninth graders on Pragmatic Competence activities: linguistic competence (knowledge of form), sociolinguistic competence (ability to use language appropriately in different contexts) and discourse competence (cohesion and coherence). The study attempted to address the following questions: 1- Is there any significant difference at (α =0.05) in the effect of using English pragmatic competence test on the students’ proficiency, regarding the four language skills, due to teaching method variable? 2- Is there any significant difference at (α =0.05) in the effect of using English pragmatic competence test on the students’ proficiency, regarding the four language skills, due to gender, teaching method and the interaction between gender and teaching method variables? The population of the study consisted of all male and female ninth grade students at the public schools in Nablus City in the first semester of the scholastic year 2003-2004. The sample of the study consisted of 393 ninth grade students (198 males and 195 females). For data collection, the researcher developed an instrument: General Pragmatic Competence Test (GPCT). It was administered to assess the general language proficiency of the students as well as their reading comprehension, writing, speaking and listening. Test validity and reliability were confirmed by a group of experts. The correlation coefficient of the test was 0.86, which was considered statistically acceptable to carry out this study. The data was collected, coded out and analysed by using Independent T-Test, Two-Way ANOVA and Paired T-Test to answer the questions of the study. The training program comprised 10 sessions, which aimed at training the experimental group. On the other hand, the control group was taught the same material but did not receive any training. After 10 sessions of training, means of the pre- and post- tests for the two groups were calculated. A t-test was conducted at the level of significance (α =0.05). On the basis of the results, one can infer that: (1) the students’ ability improved significantly than that of the control group which remained the same; and (2) pragmatic competence use WAS the only strategy correlateD with four skills. Findings of the study a) There were no satistically significant differences at α =0.05 in the improvement of the ninth grade students which might be attributed to gender. b) There were statistically significant differences at α =0.05 in the improvement of the ninth grade students which might be attributed to the use of pragmatic competence activities. c) There were considerable significant differences at α =0.05 in the improvement of the ninth grade students which might be attributed to interaction between the gender and the teaching method. d) There were significant differences at α =0.05 in the improvement of the ninth grade studentswhich might be attributed to the use of pragmatic competence activities on the four skills before and after the training program. Based on these findings, the researcher recommends that teachers give emphasis to the use of pragmatic competence activities. She also recommends that syllabus designers give more interest to pragmatic competence activities in the curriculum. It is also recommended that other researchers conduct other studies to investigate the relationship between teaching method and students’ achievement in English as a foreign language. In particular, research on the relationship between the teaching method and pragmatic competence and communicative skill abilities is still lacking in Palestinian settings. |
Level of professional belonging and job satisfaction and the relationship between them among the teaching
Level of professional belonging and job satisfaction and the relationship between them among the teaching PDF |
| Intisaar Mohammed Taaha Salaameh |
| Supervisor(s) |
| Dr. Chassan Hussein Al-Hilou - |
| Discussion Commity |
| 180 صفحة |
| Abstract : |
Abstract This study aims at identifying the level of professional belonging and job satisfaction and the relationship between them among the teaching staff in the Palestinian universities it also aims at determining the role of the variables (sex, academic qualification, academic rank, administrative experience, position, the university at the level of professional belonging and job satisfaction among the members of the teaching staff in the Palestinian universities. The population of the study consist of all the members of the teaching staff in the Palestinian universities in the academic year 2002- 2003, of 1046 member of the teaching staff. The sample of the study consisted of (302) members, taken randomly in simple random sample with the ratio of (30%) of the study population. To accomplish the aim of the study, the researcher employed two questionnaires, which the developed in accordance with four studies and educational literature that are related the subject of study, namely: a- A questionnaire for measuring professional belonging, consisting of (28) items. b- A questionnaire of job satisfaction, consisting of (45) items. The researcher was assured of the validity of the two questionnaires by way of arbitration validity; the researcher distributed the questionnaires on a number of arbitrators in Al- Najah National university, who are specialized |
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry PDF |
| Nasr Abdallah Qasim Abd- Alhkaleq |
| Supervisor(s) |
| Dr. Basim Makhool - |
| Discussion Commity |
| صفحة |
| Abstract : |
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry By Nasr Abdallah Qasim Abd- Alhkaleq Advisor Dr. Basim Makhool Abstract The main objective of this study was to estimate the production function of the Palestinian industry. The empirical results have been utilized to estimate production elastic ties, and elasticity of substitution. In addition, the study sought to calculate marginal productivity and the production technology and find out, whether the Palestinian industry was labor intensive or capital intensive. To these ends, the research used two methods for data analysis: descriptive and qualitative. The descriptive analysis was based on calculation of economic indicators United Nations Industrial Development Organization in 2000. The qualitative analysis estimated production function by using the analysis of regression cross- suction data, collected published by Palestinian Central Bureau of Statistics (PCBS) have been collected. The empirical results showed that the technology applied by Palestinian industry was labor intensive. The share of labor cost of total production accounted for 72%, while the cost of capital amounts to 28% of total output. Furthermore, production elasticity, with the respect to labor, was found to be highly greater than production elasticity with respect to capital. However, the marginal productivity of labor and capital was found to be 7.2 and 0.4 respectively. This implies that employing additional labor (head) will increase output by $7,200. On the other hand, output will increase only by $400 if capital increases by $1,000. This result suggests that cost of capital in Palestinian industry was very high. The performance of large firms was found to be similar to the total firms. The marginal productivity, with respect to labor for large and total firms, was about $7,290 and $7,200 respectively. Also, marginal productivity of capital, for large and total firms was $500 and $400 respectively. The marginal substitution average in the Palestinian industry was about 1 |