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"Gaza-Jericho Agreement, 4 May 1994
established four broad agenda items addressing the The Oslo I Agreement, which only applied to the water and availability of water data, water management practices, wastewater resources and systems in the Gaza and Jericho water supply, and regional water management and areas, tackled the water issue in the context of environmental cooperation. The main activities to date are as follows: protection and prevention of environmental hazards. It allowedfor the drilling of new wells as long as they caused no harm to #The Regional Water Data Banks Project works to Israel's current water utilization. It confirmed the need to adopt, improve the availability and applicability of water data apply and ensure compliance with internationally recognized information to support the decision-making process for standards for acceptable levels of land, air, water, and sea the Palestinian Water Authority, the Israeli Hydrological pollution, and standards for solid and liquid waste treatment Service and the Jordanian Ministry of Water and and disposal. A subcommittee was to deal with all issues of mutual interest; the institutional mechanism was anEnvironmental Expert Committee to be convened when the need # The Middle East Desalination Research Center arises. Oslo I focused more on the "no harm principle" and the (MEDRC), established in Oman in late 1996 to coordinate continuation of current water entitlements than on substantive and sponsor research in the area of desalination.
"The Interim Agreement on the West Bank and Gaza Strip,
Taba, 28 September 1995
In the Oslo II Agreement both parties recognized the need to
protect the environment, utilize natural resources on a
sustainable and environmentally sound basis, and cooperate
in sewage, solid waste and water issues. The agreement
explicitly states that Israel recognizes Palestinian water rights,
to be negotiated in the final status talks without further
elaboration on the nature of these rights, or the principles
governing the rights and obligations of both parties. Article 12
expressly recognized water as a natural resource.
Annex III, Appendix I, Article 40 of the agreement deals withwater allocation but refers to the immediate needs of the #The Middle East Regional Study on Water Supply and Palestinians without considering the principle of equitable and Demand Development undertaken by Germany (1998) reasonable utilization of the water resources by both sides.
to determine long-term strategies for the development Amounts of 70-80 mcm/yr were allocated for the Palestinians of additional water resources and future joint water with 28.6 mcm/yr identified as immediate needs. The two parties resource management, considering issues such as agreed to establish a Joint Water Committee (JWC) to serve population growth, water use and water quality.
as an institutional mechanism for the interim period, mainly tooversee the implementation of Article 40.
# A comparative survey of regulatory and legalframeworks of water laws, pricing and management in " Israeli-Jordanian Peace Treaty, Arava/Araba Crossing,
Israel, Jordan and Palestine, funded by Norway.
26 October 1994
In the Israeli-Jordanian
#Optimization of Intensive Agriculture under Varying Water Quality Conditions, established in 1996 and managed by Luxembourg to demonstrate how brackish and saline water can be used to support sustainable farming. A demonstration farm at Beit Hanoun, Gaza, is led by Al-Azhar University and used to support technology transfer in the field of water use.
! Israeli and Palestinians Positions
agreed upon principles,with the quantity and quality to be respected. They further The official Israeli position, reflected in their negotiation style agreed to find practical and just solutions to their water problems, in the last seven years, objects to equitable and reasonable not to harm each other's water resources, and to cooperate in utilization of the shared water resources. An official stated regional and international research and development projects, goal of the Israeli government has been ". to prepare legal investigating existing and new water resources, water and political bases which will guarantee Israeli control and availability, conservation of water resources, etc.
administration of water resources in Judea and Samaria,regardless of the future political status of these areas." (State " The Multi-Lateral Negotiations
of Israel, Cabinet Minutes, 14 May 1989). The water issue The Working Group on Water Resources (WGWR), established is only discussed to serve the immediate needs of the by the multilateral negotiation track with the US as gavel holder Palestinians, but not as a permanent solution, which has and Japan and the European Union as co-organizers, has been postponed for the final status negotiations.


International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies wasissued by the International Accounting Standards Committee in December 1993. It replacedIAS 8 Unusual and Pri


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