Suchergebnisse

This paper describes the reasons for the lack of development inside Gaza's economic sector, despite increased levels of economic output achieved since 1976. De-development is defined as a process which undermined or weakens the ability of an economy to grow and expand by preventing it from accessing and utilizing critical inputs needed to promote internal growth beyond a specific structural level. In Gaza, the de-development of the economic sector has, over two decades of Israeli rule, transformed that economy into an auxilliary of the state of Israel. (DÜI-Hns)

The maximum project performance would be achieved if the work invariably flows smoothly within time limits and anticipated budget. Variation orders result in time delay, cost overrun, quality defects, and other negative impacts. This is common in construction projects in Gaza Strip. The main objective of this study was to analyze the causes of variation orders in construction projects in Gaza Strip. The causes of variation orders in construction process in Gaza Strip were investigated through questionnaire survey of 36 classified construction companies, 25 consultants and 15 owners. 64 causes of variation orders were identified from literature review. The study results identified the top ten most important factors that include lack of materials and equipment spare parts due to closure, change in design by consultant, lack of consultant's knowledge of available materials, errors and omission in design, conflicts between contract documents, owner's financial problems, lack of coordination among project parties, using inadequate specification for local markets by international consultant, internal politics, and change is specification by owners. In general, the study shows an agreement among owners, consultants and contractors regarding the ranking of the 64 factors causing variation orders. The results al‐so reveal that factors related to consultant are the most important causes of variation orders followed by the factors related to owner. An understanding of the causes of variation orders would be helpful for building professionals in assessing variation orders. Furthermore, the study would also assist professionals in taking proactive measures for reducing variation orders in construction projects. The findings from this study would also be valuable for all construction professionals in general. Santrauka Projektas bus efektyviausias, jei darbai vyks nuolatos ir sklandžiai, neviršijant terminu ir numatyto biudžeto. Del pake‐itimu nurodymu projektas užtrunka, viršijamos sanaudos, atsiranda kokybes trūkumu ir patiriamas kitoks neigiamas poveikis. Tai būdinga Gazos ruože vykstantiems statybu projektams. Pagrindinis šio tyrimo tikslas – išanalizuoti, kokios priežastys Gazos ruožo statybu projektuose lemia pakeitimu nurodymus. Priežastys, lemiančios pakeitimu nurodymus Gazos ruožo statybu procese, buvo tiriamos atlikus 36 tam tikros kategorijos statybos imoniu, 25 konsultantu ir 15 savininku apklausa. Apžvelgus literatūra nustatytos 64 pakeitimu nurodymus lemiančios priežastys. Atlikus tyrima, buvo nustatyti dešimt svarbiausiu veiksniu, iskaitant medžiagu ir atsarginiu irangos daliu trūkuma del uždarymo, projekto konsultanto pakeitimus, nepakankamas konsultanto žinias apie galimas medžiagas, projekto klaidas ir trūkumus, vienas kitam prieštaraujančius sutarties dokumentus, finansines savininko problemas, veiksmu koordinavimo trūkuma tarp projekto dalyviu, tarptautinio konsultanto naudojamas vietiniu rinku neatitinkančias specifikacijas, vidaus politika ir savininku pakeitimus specifikacijoje. Apskritai tyrimas rodo, kad savininkai, konsultantai ir rangovai sutaria del to, kaip pagal svarba išsidesto 64 veiksniai, lemiantys pakeitimu nurodymus. Be to, rezultatai rodo, kad su konsultantu susije veiksniai yra svarbiausios pakeitimu nurodymu priežastys, o antroje vietoje – su savininku susije veiksniai. Statybu specialistams suprantant, kokios priežastys lemia pakeitimu nurodymus, tokius nurodymus jiems vertinti būtu lengviau. Be to, tyrimas padetu specialistams imtis aktyviu priemoniu, kad statybu projektuose pakeitimu nurodymu būtu mažiau. Šio tyrimo išvados taip pat būtu naudingos visiems statybu specialistams apskritai. First Published Online: 10 Feb 2011 Reikšminiai žodžiai:pakeitimu nurodymai,statybos,rangovai,konsultantas,savininkas

This study aims to identify the main reasons behind the spread of income tax evasion in Gaza Strip, and identifying the best ways of limiting this phenomenon since it negatively affects the income of the Palestinian National Authority. In this study, the researcher depended on a questionnaire which has been distributed by hand to the sample of the study which consisted of accountants and income tax inspectors. This study has concluded some important findings: First, the absence of security and political stability in Gaza Strip plays a key role in the spread of income tax evasion. Second, the absence of full sovereignty of the Palestinian National Authority over the Palestinian territories gives the income tax evasion chance to increase. Third, the lack of transparency of public expenditure increases income tax evasion. Fourth, once trust is increased between the taxable and the Income Tax Department, income tax evasion can be reduced. Fifth, income tax evasion can be reduced if the accountants cooperate with the Income Tax Department so as to show the reality of the taxable's work. This study has also concluded some recommendations: First, the authority should increase transparency in expending the public money. Second, establishing the principle of the tax justice in dealing with the taxable. Third, increasing trust between the taxable and the Income Tax Department. Fourth, increasing awareness of tax through mass media campaigns and carrying out workshops and seminars in the relevant professional associations and universities. Fifth, applying the punishment concept that is contained in the Income Tax Law so as to limit tax evasion.

"The book examines the impact of aid to the Palestinian population in the Gaza Strip from the 1993 Oslo Agreement up to 2013. It attempts to go beyond the general notion that the Israeli occupation is the main instrument of control and de-development and rather tries to investigate these aspects and the dynamics that have surrounded foreign aid delivery in the Territory. At the socio-economic level, the book explores how donors' definition of partner for peace has exacerbated socio-economic inequalities within the Palestinian population in the Gaza Strip. The book also looks at how foreign aid has been used as an instrument for particular groups to advance politically, and through this socially and economically. Hence, the book attempts to investigate the resultant socio-economic imbalances within Palestinian society in the Gaza Strip.

Israel is eliminating key members of terrorist organizations in the Gaza Strip following a large-scale attack in southern Israel.
The post Israel launches targeted killing operation against terrorists in the Gaza Strip. first appeared on FDD's Long War Journal.