The Other in Pre Islamic Poetry PDF |
| Mayy Odhe Ahmad Yasien |
| Supervisor(s) |
| Dr. Ehsan Al-Deek - |
| Discussion Commity |
| 106 صفحة |
| Abstract : |
Abstract Talking about “the other” in pre -Islamic era” "Al-jahiil" poet was part of his VIS1Ofl to himself because the” other is exiting in his identity, It forms a subject of temptation for the poet precaution and care from him, through him "the other" we knew how much the Arabs had evaluated “the other” and taken from his culture and civilization. This subject has forced its way in the psychological and social studies but had never been given any care by the ancient literature but they mentioned it through taking about the relationship between the Arab and other nation. This research studies the presence of” the other” in the pre-Islamic "Aljahili" poetry and it also tries to answer questions like, how did the Arab person meet the other?. In the first chapter of the research we answer the pervious question by talking about ways of communication which include political, commercial and religious ways or through ways or missionary missions orjahili singers and musicians. The second chapter discussing the question of how did the poet use “the other” in his poetry, the other was divided into many ethics such as the Persian, the Roman, the Indian, the Napatean and the the other was present in peace and war times through importing weapons eg, the Indians words or through wars e.g -wars between the Arabs and the Persians or the Romans, also in peace times the Habashsi presence through buying and selling slaves forn Habashi land. In the third chapter I discussed the religious side of” the other “through relation with the Jews, Christians and Mjous and their presence in al -jahili poetry, the most striking point was that “the other had no important effect on the Arab from the religious side. we can refer this to the fact that the Jews were c and cruel and the Christians were so peaceful and not crule and these characterstics which the Arab hate, The has no considerable presence in the poetry due to weak effect on the arab person. The fourth chapter discussed the effect of” the other” on the language and music of the poet, we found some expressions that enter the Arabs from the Persian or Roman languages such as names of musical instruments perfumes and flowers, the music effect can be seen in using rhymes and rhythems and meters from quick to slow or "Majzo" or "mashtoor" that gives poetry its glamour and artistic poetry which we notice in their poetry. |
Thursday, January 28, 2010
The Other in Pre Islamic Poetry
Stylistic Study in Alkahf Sura
Stylistic Study in Alkahf Sura PDF |
| Marwan Mohamed Saed Abd-Elrahman |
| Supervisor(s) |
| Prof. Khaleel Auda - |
| Discussion Commity |
| 237 صفحة |
| Abstract : |
This applied study, which consist of three chapters, searches in Alkahf Sura, according to Stylistic Method, which searches into the different aspects of linguistics: critically. This study is distinguished in the sense that it covers the whole Sura. In the first chapter, it explores the phonetic level, and its musical and aesthetical significance .In addition the semantic level and the features of the exact expressions are explored. Then the associative relations among the accurately chosen words including: synonyms, antonyms, and polyesmy are studied. In the 2sd chapter, This significant phenomena of this Sura together with its expressive meanings are investigate. Among these phenomena are: repetition, singular and plural, definite and indefinite, backward and forward, interrogation, and surprise. In the third chapter, I studied the artistic imaging of the Sura،In which imaginary expressions depending on figurative formed together with its artistic images in which we can notice clearly the artistic images in which we can clearly notice the artistic harmony of all these images.
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Protection of Public Money and Tax Dues
Protection of Public Money and Tax Dues PDF |
| Amjad Nabeeh Abdel-Fattah Lubadeh |
| Supervisor(s) |
| Dr. Mohammed Sharaqa - |
| Discussion Commity |
| 260 صفحة |
| Abstract : |
Abstract This study investigated the legal reality pertaining to the protection of public money and tax money given their great importance for the country to carry out its duties towards the society and the citizen in particular. Protection of public and tax money plays an important role in the life of the country. This protection represents values of integrity and fighting of corruption which has become rampant in many countries. In this theoretical part, the researcher explored the means of such protection from a legal aspect. He held a comparative study of all aspects pertinent to public money and tax dues in terms of definition and means of legal protection. Specifically, the researcher examined the legal and administrative procedures and the scholars' opinions thereof. To these ends, the researcher developed a questionnaire on the legal reality to protect tax dues. The questionnaire was distributed randomly among a sample of 85 employees involved in tax collection in the northern West Bank. In this study, the researcher used the descriptive field methodology. After data collection and analysis, using SPSS, it was found that there were factors threatening the loss of tax money in Palestine. This result was moderately supported by the sample. It was also found that there were factors of serious imbalance in the law itself. This received the highest percentage of support in comparison with other factors, followed by shortcomings in procedures and administrative levels, respectively, in charge of the tax dues. Further, there was a significant agreement, among the respondents, that the legal texts stress that the tax dues are required despite dispute over them. The tax-related legal texts prohibit conclusion of any deal or settlement that wastes tax dues or any of them. However, these tax legal texts fail to give the right to the clearing payer to the tax dues and differentiate between tax dues and other personal debts in favor of tax. These legal texts also illustrate the importance of lapse of time in the issue of tax dues. Moreover, it was found that there were clear administrative and judicial procedures to follow up and discuss the tax dues. The procedures applied guarantee the collection of tax dues according to the deadlines and imposition of fines on taxpayers who fail to beat these deadlines. Also, it was found there were strict measures particularly when it came to collection of tax dues. There was an average support for this. There was also a significant agreement among the respondents that there were commitments to apply the legal text pertinent to the tax dues by the tax assessors and employees. However, there was little agreement, among the respondents, concerning the presence of appropriate and sufficient administrative levels to deal with tax dues issues. Also there was a low percentage among respondents concerning the presence of a strict periodic control of tax assessors and consultants' liabilities. However, the current courts are qualified and efficient to settle disputes pertinent to the tax dues. There was, in addition, agreement, among respondents, that the tax legal texts are clear-cut and leave no room for any misunderstanding regarding tax dues. However, there was a little agreement, among the respondents, concerning the presence of clear administrative and judicial measures to follow up and discuss tax dues. Finally, it was also found that there was a little agreement on the presence of appropriate administrative levels to process/ deal with the tax dues issues. In the light of the study findings, the researcher suggests the following recommendations: · Improvement of the performance and the means of tax institutions. · Freeing the hand of the judiciary authority in order to carry out its duties through legislation itself. · Establishment of a criminal investigation department or authority to look into economic-related crimes and tax-related crimes in particular. · Enactment of economic penalty laws which detail all kinds of economic-related crimes which are at present scattered in some legal texts, thus making them difficult to identify in a scientific fashion.
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Value Added Tax and it`s Relatoinship
Value Added Tax and it`s Relatoinship PDF |
| 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. |
Balance Limits between Tax Authorities and Tax Payers
Balance Limits between Tax Authorities and Tax Payers PDF |
| 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. |
Israeli Colonies Impact on Physical Expansion of Palestinian Settlement Hebron Governorate
Israeli Colonies Impact on Physical Expansion of Palestinian Settlement Hebron Governorate PDF |
| Mahmoud Abdullah Mohamad Isleimieh |
| Supervisor(s) |
| Dr. Ali Adelhamid - الدكتور عزيز الدويك |
| Discussion Commity |
| 188 صفحة |
| Abstract : |
The long period of Israeli occupation to West Bank, and as a result of National policies absence or weakness areas, Hebron district, as other west bank cities, suffers from random expansion in Palestinian cities, Hebron had suffered from Israelis settlements since 1967, in order to occupy Palestinian land and to damage and destroy their life in different sides, consequencely, more than 27 settlements have been constructed in Hebron District, which affect developing areas expansion. So Palestinian expansion concentrated inside intensive inhabiting areas, on the contrary, settlements are spreading out of the expense of building development of Palestinian cities. In addition, the study concentrated on the role of the Israeli Separation Wall in destroying and confiscating of the Palestinians land and it's effect on Palestinians' building in Hebron Distract. The main objective of the study is to investigate the effect of Israeli settlements on the development and expansion of building during the period of occupation. The result of this study concluded that the existence of Israeli occupation and the establishment of settlements and the separation Wall on the Palestinian land had and still preventing Palestinian people from their human rights in building houses for their national increase and caused separation between towns and villages by the high road and the partition 4 The study had concluded that national plans have to be prepared for the future development and expansion of citizen building to fulfill the Palestinian needs according to their natural increase. |
Community Participation in Architectural Design (Evaluation of Al-Maageen Housing in Nablus)
Community Participation in Architectural Design (Evaluation of Al-Maageen Housing in Nablus) PDF |
| Saleh, Ahmad Mohamaaed Al-Haj Ahmad |
| Supervisor(s) |
| Ziad Senan; Khairi Marei - |
| Discussion Commity |
| صفحة |
| Abstract : |
This work explores the issue of participation in architectural design process. Participatory design, user participation, citizen control, making decision process and other approaches are discussed to be reflected the implication for practice when the design process involves many parties. As more and more actors are being called to participate in the design process, the roles of the participants and the boundaries of their contributions are being reframed and negotiated. What design strategies and tactics are needed to be brought up into the design process to allow fruitful participation of the users? How designers can facilitate the involvement of the users? The issue of participation seems to imply new positions that require designers to design not only the end product, but also the process that will help more people to become involved in the design process. The work presents a case study about participation in Al-Maageen housing in Nablus city, Palestine. This case study investigates the current practice of the participation process in our Palestinian community. The founding concentrates on the level of participation in this community. It was clear that the residents try to participate in their housing but it was not as they want as it began lately. |