Khemah mangsa banjir patuh syariah

Kebelakangan ini semakin kerap bencana banjir yang melanda negara Malaysia. Bencana banjir yang berlaku ini, sama ada daripada tindakan manusia yang tidak bertanggungjawab mahupun faktor iklim, kedua-duanya membawa kepada akibat yang besar kepada sesebuah masyarakat. Keadaan semakin buruk dengan fenomena La Nina yang menyebabkan hujan lebat selain musim tengkujuh yang sering berlaku di bahagian pantai timur negara [1]. Penduduk yang berada di negeri-negeri yang mengalami banjir mengalami masalah yang sama. Tinggal di dalam khemah mangsa banjir sudah menjadi lumrah bagi mereka di sesetangah kawasan yang mengalami banjir yang teruk. Projek ini bertujuan membina sebuah khemah khususnya bagi penempatan mangsa banjir yang melanda negara. Projek yang dijalankan ini merujuk kepada segala permasalahan yang wujud di kalangan mangsa–manga banjir sendiri. Kumpulan sasaran adalah mangsa banjir yang berada di negeri yang sering mengalami banjir seperti di Kelantan, Terengganu, Johor dan Pahang. Objektif projek Khemah patuh Syariah ini adalah untuk membantu para mangsa dalam memberi satu keselesaan khususnya bagi mereka yang berkeluarga dan para wanita. Keselesaan yang dimaksudkan adalah fleksibiliti untuk menunaikan solat, mengambil wudhuk dan menukar pakaian. Projek ini diinovasi daripada khemah IM4U (1Malaysia For Youth) milik kerajaan yang telah digunakan bagi penempatan sementara mangsa banjir di Malaysia. Data-data dianalisis dan dipersembahkan dalam bentuk jadual. Melalui borang kajian yang diedarkan serta selepas dikaji secara teliti didapati bahawa masih ada kekurangan yang perlu dititikberatkan demi memberi keselesaan yang sepatutnya kepada mangsa banjir ini

Bringing Elites Sociology Back in European Integration Theories: A Case Study Based on Commissioners and Directors General

Founded on an analysis of biographies and carriers of top‐rank officials and members of the European Commission, this paper suggest that a lot of recent polemic within the EU Institutions (such as Verheugen controversy, Kinnock reform, etc.) are the expressions of the tensions originating from socio‐morphological transformations. To put it simply, the gap between the members and the officials of the Commission has never been so wide on this score. Commissioners seem to be gaining in political capitals to the detriment of a professional commitment in European politics, which implies for example a minimum degree of attendance in the political space of the EU or the accumulation of capitals relating to this space. Conversely, the top‐level officials increasingly appear to owe their positions to long‐term investment in institutions involving the production and, simultaneously, the accumulation of European capitals, a general tendency whereof the meaning is precisely questioned within the conjuncture of the Kinnock reform and more widely that of the political issues which characterised the mid 2000s. Beyond the conventional issue of the differentiation or de‐differentiation processes of the political and administrative elites, this approach enables to underline the unique relationship between these staff categories in the case of the EU and to point out, to a greater extent, an opposition between temporary and intermittent staff which seems to be a correct indicator of inequal objectivation process of the European institutions

The Failure of Corporate Governance in State Owned Enterprises and the Need for Restructured Governance in Fully and Partially Privatized Enterprises: The Case of Kenya

This Article argues that the initiatives adopted in order to make parastatals more efficient are inadequate and will not realize the intended objectives unless the chief executives of parastatals are hired on a competitive basis, given more autonomy and the government is committed not only to designing performance contracts that set realistic standards, but also enforcing them strictly. It also contends that there is a need to streamline the multiple regulations that govern parastatals and reform the corporate regulatory framework of the private sector in order to raise standards of corporate governance and, as a result, ensure that the privatized services are managed prudently

Corporate manslaughter and the company director

On the 6th April, 2008, long-awaited legislation comes into force which will change the face of corporate accountability for manslaughter. From sullen grumblings as far back as 1912 in the wake of the Titanic disaster, there has been growing concern that corporate manslaughter directly or indirectly threatens the security or well-being of society, and that it is not safe to leave it redressable only by compensation in civil proceedings. Following the failure of the prosecution of the shipowner in the case of the Herald of Free Enterprise, the call for a change in the law demanded action and, with the failure of the prosecution of Great Western Trains in the Southall crash, that call became irresistible. This paper examines the current law of manslaughter from the intimate position of the company director, and the rôle which they have played in the conception and birth of the Corporate Manslaughter and Corporate Homicide Act 2007

The Director Duty of Care in Qatar

In this age of globalization, cross-border investment and intense competition for capital, comparative corporate governance is an increasingly important topic. This Article examines and analyzes the duty of care for directors of publicly-traded companies, comparing Qatari law with Delaware law. It finds that Qatari law on the duty of care is deficient in several respects. Under current Qatari law, directors are liable for duty of care violations for “mistaken” business decisions. Neither gross negligence nor something more than mere negligence is required. Moreover, Qatari law makes these duties non-exculpatory. Thus, in comparison with Delaware, Qatari director obligations are riskier to directors in terms of personal liability and may discourage the most qualified people from becoming directors. Qatar would greatly benefit from modifications to its duty of care law. Specifically, Qatar should enact a business judgment rule (“BJR”) which is vital to creating a balanced risk-taking environment. Qatar’s Companies Law should be amended to include the BJR and should articulate the misconduct necessary to rebut the BJR. The threshold of such conduct should be gross negligence or a business decision for which there is no rational basis. Mere mistake or negligence alone should not be sufficient to impose liability. In addition, Qatar should consider allowing shareholders to approve exculpatory clauses which would insulate directors from liability for duty of care violations based upon conduct where there is no bad faith, self-interest or disloyalty. Doing so would encourage companies to hire the most qualified directors and would encourage the prudent risk-taking that is the hallmark of the world’s most successful corporations

Reforming ratification

This paper considers recent company law reform proposals in Hong Kong in relation to the ratification of breaches of directors' duties, and also makes suggestions for further reform. In the course of this discussion, comparisons will be made with the corresponding position under the UK Companies Act 2006. Finally, several wider observations in relation to the consequences of codification of common law principles and the divergence between English and Hong Kong company law will be offered. The aim is to suggest directions for future reform in the important but somewhat inaccessible area of ratification of breaches of directors' duties. While this paper seeks to consider these issues in the light of Hong Kong, the discussion would be of interest to those from other common law jurisdictions who are examining the issue of ratification or looking with interest at the recent United Kingdom company law reform efforts and considering whether to adopt them locally.published_or_final_versio

A survey of tax compliance costs of Flemish SMEs: magnitude and determinants

This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which smaller companies face relatively higher compliance costs. Furthermore, industry, age, and the proportion of blue-collar workers prove to be determining factors of relative compliance costs. Our study concludes by formulating a number of policy recommendations that might contribute to lower compliance costs

The Texture of Loyalty

This paper examines whether and how reforms in corporate governance structures and practices in the United States may reshape conventional notions of the fiduciary duties owed by independent directors of public companies. The paper identifies two focal points for the evolution of directors\u27 fiduciary duties. First, various reforms in corporate governance assign more specific responsibilities to directors, arguably reorienting directors\u27 loyalty to due discharge of a specified function along with ongoing or residual duties of loyalty owed in more general terms to the corporation and its shareholders. The relationships among these specific duties and more general ones may be complex, as may be the consequences of increased emphasis on work to be done by directors as members of committees in contrast to the board as a whole. Second, reforms in corporate governance imply that a director\u27s duty of loyalty to the corporation and its shareholders requires more than disinterest, narrowly defined. That is, a director\u27s duty is one of fidelity to the interests of the corporation that imposes more than an obligation to refrain from participating in board decisions in which the director has a material financial interest. The paper prefaces discussion of evolution of directors\u27 duties by addressing two more fundamental questions about contemporary corporate governance: what role precisely should be assigned to directors, distinct from a corporation\u27s officers and its other senior executives? And what implications follow for the powers of shareholders? To the extent that directors can reasonably be expected to serve only a relatively formal or vestigial function, an expansion in shareholders\u27 powers may be warranted. Overall, the paper is a study of interrelationships among legal and nonlegal mechanisms that shape expectations for directors\u27 conduct. Although distinct, none operates in a vacuum. Formal structures, definitions, and requirements may shape how directors discharge their responsibilities by focusing directors\u27 attention on their gravity and, by enabling independent directors to function more collegially, facilitating the development of institutions of corporate governance that function independently of senior management. Articulating the content of directors\u27 responsibilities with greater specificity heightens expectations that these responsibilities will be fulfilled. In turn, higher expectations for directors\u27 conduct may serve to legitimate directors\u27 capacity, once elected, to exercise discretion independent of intervention from shareholders

The protection of stakeholders: the South African social and ethics committee and the United Kingdom’s enlightened shareholder value approach: part 2

No abstract available