Hasil untuk "Commercial law"

Ataollah Rahmani, Dandy Okorontah

Objective: This study aims to analyze the current sukuk practices and formulate strategies to increase sustainability in sukuk transactions. The main focus of the research is to bridge the gap between sustainability principles and Islamic financial practices, particularly in sukuk transactions, to maximize their contribution to the Sustainable Development Goals (SDGs). Theoretical framework: Based on sharia principles and sustainable finance theory, especially ESG aspects in Sukuk instruments. Literature review:  There is a considerable amount of sukuk literature, but studies on its relationship with sustainability and ESG are still limited and in-depth. Methods: Using qualitative methods through the analysis of literature and Islamic financial sector sources to evaluate the suitability of sukuk with sustainability principles. Results: The results show that sukuk has great potential as an innovative financial instrument that can directly support the Sustainable Development Goals (SDGs), including access to affordable renewable energy, infrastructure development, and the creation of sustainable cities and communities. Implications: Provides a basis for academics and policymakers to develop a sustainable sukuk policy framework. Novelty: Offers a new approach that explicitly links sukuk and ESG, as well as practical strategies for its integration in Islamic finance.

Felipe Leitão Valadares Roquete

Contexto: diagnósticos recentes, realizados por organismos internacionais e por pesquisadores, identificam possível arrefecimento na atratividade de Programas de Leniência Antitruste. A determinação das possíveis causas é desafiadora, uma vez que existem diferenças institucionais significativas entre as diversas jurisdições, bem como o acesso a dados detalhados sobre os programas é restrito devido à sua natureza sigilosa, o que dificulta não apenas o diagnóstico preciso, mas também o desenho de propostas de aperfeiçoamento que sejam aderentes às especificidades de cada programa. Objetivo: o trabalho pretende analisar resultados de pesquisas empíricas, realizadas por outros pesquisadores e/ou organismos internacionais, sobre Programas de Leniência Antitruste, a fim de avaliar criticamente os diagnósticos recentes, bem como apresentar estatísticas descritivas sobre o Programa de Leniência brasileiro. Método: revisão de literatura e análise exploratória de estatísticas descritivas. Conclusões: diagnósticos e cenários sobre Programas de Leniência Antitruste precisam ser avaliados à luz das especificidades institucionais de cada jurisdição e, para tanto, é necessário que sejam analisados dados não apenas sobre os resultados dos programas, mas também sobre a dinâmica do processo de negociação.

William David Hernández Martínez

El presente artículo de investigación estudia el reconocimiento, desde la perspectiva legal, jurisprudencial y doctrinal, de la cooperación o colaboración como una exigencia derivada del principio de buena fe contractual, tanto en el ordenamiento colombiano como en los instrumentos del moderno derecho. Se evidencia que el empleo de estos conceptos ha sido equívoco, razón por la cual es pertinente identificar los diferentes significados que se han atribuido a los mismos. En concreto, el artículo destaca los avances en la identificación de una exigencia contractual que implica para el acreedor contractual abandonar una actitud distante u omisiva para, en contraste, adoptar una exigencia de participar activamente en el cumplimiento.

Filippo Maisto

Milica Škorić

Although public agencies have existed for several decades, in Serbia, they are new forms of government bodies. The aspiration to modernize the public administration and harmonize it with modern trends can be an opportunity to see the stages of development and models of control and autonomy of the agency from the decades-long development of Swedish public agencies. The example of Croatia will show the potential of the former socialist state for such reforms and how important reforms are on the road to the European Union in the XXI century. Through the analysis of relevant literature and a comparative method, there are presented the reforms of public agencies being implemented in selected countries since their first appearance till nowadays. This paper focuses on the process of creation and development of public agencies in Sweden and Croatia, as members of the European Union, whose development of a public administration differs significantly, all in order to answer the questions: How much do public agencies contribute to decentralization? Are these bodies necessary for the approach and accession to the EU?

Juan David Segura Medina

El presente artículo realiza un análisis de constitucionalidad conforme al principio de equidad tributaria aplicado al tratamiento tributario entre las sociedades comerciales y los sindicatos. Para dicho análisis se parte de la descripción legal de cada persona jurídica, se analiza el principio de equidad para, finalmente, realizar un estudio de caso, el cual hace una comparación efectiva, con juicios de valor conformes a los resultados obtenidos en la investigación.

D. A. Sumskoy

The author considers problem of Russian legislation on legal entities. He studies ideas on representation and executive body of the legal entity. Legislative division of legal entities for corporate and unitary, public and non-public, commercial and non-commercial are analyzed. The author deals the essence of the new organizational and legal form of a non-profit organization - Public Law Company.

Saiful Munir

The modernization paradigm that has been developing is that developed countries are industrial countries. Thus, if Indonesia turns into a modern country, it must change itself from an agricultural country to an industrial country. The regional government and the apparatus of the related institutions in the effort to realize the protection of sustainable food land are still limited to carrying out their main tasks and functions as outlined in the regional regulation, there are no other sociological efforts aimed at realizing sustainable agricultural land protection. This research was conducted to determine the product of government law in reducing the conversion of agricultural land into residential and industrial land. This is to determine the form of legal protection due to the conversion of agricultural land into residential and industrial land. The research carried out is a normative juridical legal research, which is a type of research that will examine the regulations, both legislation and other regulations under the law, which have a relationship with the issues the author is examining. In conducting research, the authors use several approaches, including a statutory approach (statue approach), a conceptual approach (conceptual approach), a historical approach (historical approach) and a comparative approach (comparative approach). The transfer of the function of agricultural land to non-agricultural in various regions in Indonesia is mostly carried out by the land owner itself and is influenced by other factors both internal and external as well as government policy factors.

Joachim Kretschmer

§ 25 I StGB: „Whoever commits an offence themselves or through another incurs a penalty as an offender.“ Art. 25 III a) Rome Statute of the International Criminal Court: „Commits such a crime, whether as an individual, jointly with another or through another person, regardless of whether that other person is criminally responsible.“ In the German and in the international doctrine in criminal law there is a theory called „Organisationsherrschaft“: The man in the background dominates the direct perpetrators by means of an organized apparatus of hierachical power. While the direct perpetrators act with full criminal responsibility, this lack of control may be compensated by the control of the apparatus by the man in the background – the dictator, the Mafia boss or the board of directors. So, the domination of the organization fights with the freedom and responsibility of the direct perpetrator. The discussion is about the field of application of the doctrine called „Organisationsherrschaft“. The BGH applies the theory on government criminality and organized crime, but also on white-collar crime. The difference is mostly that commercial concerns act on legal ground.

César Sánchez Muñoz

Rolan Saputra, M. Hosen, Isran Idris

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pelaksanaan hak dan kewajiban para pihak dalam perjanjian Penyediaan Air Minum antara SPAM Kecamatan Rawas Ulu dengan pelanggannya di Kabupaten Musi Rawas Utara; dan yang kedua untuk mengetahui dan menganalisis penyelesaian permasalahan yang dihadapi dalam perjanjian Penyediaan Air Minum antara SPAM Kecamatan Rawas Ulu dengan pelanggannya di Kabupaten Musi Rawas Utara. Metode yang digunakan adalah tipe penelitian yuridis empiris. Hasil penelitian menunjukkan bahwa pelaksanaan hak dan kewajiban para pihak dalam perjanjian penyediaan air minum antara SPAM Kecamatan Rawas Ulu dengan pelanggannya di Kabupaten Musi Rawas Utara belum sepenuhnya dilaksanakan. Hal ini dikarenakan beberapa kondisi sebagai berikut pelanggan SPAM yang banyak melakukan penunggakan pembayaran, pihak SPAM yang tidak memperhatikan beberapa pelanggan tidak menerima aliran air SPAM secara lancar dan kualitas air yang baik; penyelesaian permasalahan yang dihadapi dalam perjanjian Penyediaan Air Minum antara SPAM Kecamatan Rawas Ulu dengan pelanggannya di Kabupaten Musi Rawas Utara berupa apabila dirugikan oleh SPAM Kecamatan Rawas Ulu dalam pemanfaatan jasa air bersihya itu Konsumen dapat menyampaikan keluhannya melalui nomor telepon atau datang sendiri ke kantor SPAM Kecamatan Rawas Ulu.  Kata kunci: Perjanjian; Hak; Kewajiban   Abstract This study aims to determine and analyze the implementation of the rights and obligations of the parties in the Drinking Water Supply agreement between SPAM Rawas Ulu District and its customers in North MusiRawas Regency; and the second to find out and analyze the resolution of problems encountered in the Drinking Water Supply agreement between SPAM Rawas Ulu District and its customers in North MusiRawas Regency. The method used is empirical juridical research type. The results showed that the implementation of the rights and obligations of the parties in the drinking water supply agreement between SPAM Rawas Ulu District and its customers in North MusiRawas Regency had not been fully implemented. This is due to several conditions as follows: SPAM customers who make a lot of arrears in payment, the SPAM who do not pay attention to some customers do not receive SPAM water flow smoothly and good water quality; resolution of problems encountered in the Drinking Water Supply agreement between SPAM Rawas Ulu District and its customers in North MusiRawas Regency in the form of if harmed by the SPAM Rawas Ulu District in the utilization of clean water services. Consumers can submit their complaints through telephone numbers or come in person to the SPAM office in Rawas Ulu District.   Keywords: Pact; Agreement; Right; Duty

M. B. Kasenova

INTRODUCTION. The choice of the strategic vector of the socio-economic development of modern states is focused on the “digital economy”, and telecommunications offer critical economic importance and commercial value. Approaches to the legal regulation of the telecommunications sector, which the European Union demonstrates, are now acquiring an important practical significance for many states. This article considers the simultaneous adoption by the European Parliament and the Council on December 11, 2018 of two acts of “secondary EU law” (Directive (EU) 2018/1972 on the establishment of the European Electronic Communications Code and Regulation (EU) 2018/1971 establishing the Body of European Regulators for electronic communications and the Agency for support thereof) to be the key factor that marks the “newest” stage in telecommunications regulation, which enhances the appeal to their analysis.MATERIALS AND METHODS. The presented article is based on doctrinal studies of Russian and foreign scientists in the field of European law, electronic communications, as well as on regulatory documents and the roots of the European Union's legal system. Formal-logical, historical-legal, technical-legal, comparative-legal and SWOT-analysis methods as well as other general scientific and special legal methods were the methodological basis for the preparation of this article.RESEARCH RESULTS. The dynamic development of the regulation of relations in the field of telecommunications in the European Union indicates a consistent, systematic and complex formation, development and improvement of the relevant regulations, and institutional frameworks in their organic correlation. The proposed periodization of telecommunication regulations highlights the main stages in which relevant EU legal instruments were developed and improved, defining the crux of two related processes: establishing a common regulatory framework, enshrined in EU legal documents, and improving the institutional organization of regulations at EU level.DISCUSSION AND CONCLUSIONS. The author of the presented article believes that the adoption of the EU Electronic Communications Code is a highlevel codification act, offering legal certainty and harmonizing the regulation of the telecommunications sector. Modernizing the function of the Body of European Regulators through electronic communications (BEREC) and the Agency for Support of BEREC, just as with the institutional structures of special competencies, leads to the further development of the institutional framework of the European Union in the telecommunications sector.

Beatrice Ficcarelli

Ahmad Munir, Dea Arifka Andini

The development of restaurant business requires entrepreneurs to make creative innovation in business such as the existence of Foof Truck. Food Truck is a new model of bussiness for selling food by a car so that it can mobile to another places. The definition of restaurant in the restaurant tax regulation does not mention Food Truck, but there are similar concepts so that there are multi interpretations in that sense. Not only interpret the notion of the restaurant, but also understanding the subject, mandatory, and object of restaurant taxes. This study aims to analysis the Food Truck model whether it is included or not in the restaurant tax category in restaurant tax arrangements. The method used in this research is normative legal method, so the study in this research is focused with the approach of legislation and conceptual approach. The results of analysis of the Local Taxation and Retribution regulations will indicate whether Food Truck is or is not included in the restaurant taxes category.

Óscar Munévar

La residencia fiscal es un criterio de conexión en un vínculo entre un Estado y los sujetos pasivos del impuesto sobre la renta, a partir del cual surge para los residentes la obligación de tributar por las rentas obtenidas dentro y fuera de su territorio, así como una serie de deberes formales correlativos. En el contexto colombiano, las normas tributarias no ofrecen una definición expresa de dicho concepto, limitándose a delimitar los criterios a partir de los cuales un sujeto pasivo debe ser considerado residente en el país. Este artículo es un esfuerzo por analizar y brindar conclusiones frente a las implicaciones fiscales del concepto de residencia, tanto para las personas naturales como para las sociedades y demás entidades, y los problemas jurídicos que se desprenden de su regulación en el ordenamiento interno colombiano.

Sameer A.M. Abdulrahman, Kanakapura Basavaiah

The present study describes two simple, rapid, selective and cost-effective spectrophotometric methods for the determination of dothiepin hydrochloride (DOTH), an antidepressant drug, in bulk drug and pharmaceutical formulations. The first method (method A) is based on the formation of yellow colored ion-pair complex between DOTH and alizarin red S (ARS) in acid medium which was extracted into dichloromethane and the absorbance was measured at 445 nm. The second method (method B) is based on the breaking of the yellow DOTH–ARS ion-pair complex in alkaline medium followed by the measurement of the violet color free dye at 570 nm. Under the optimized conditions, Beer’s law is obeyed over the concentration ranges of 2.50–55.0 and 1.00–35.0 μg ml−1 DOTH for method A and method B, respectively. The molar absorptivity, Sandell’s sensitivity, detection and quantification limits are also calculated. The methods were validated for intra-day and inter-day accuracy and precision; selectivity and robustness and ruggedness. The proposed methods were applied successfully to the determination of DOTH in pure drug and commercial formulations. The accuracy and reliability of the proposed methods were further established by parallel determination by the official method and also by recovery studies via standard addition technique.

Yudha Indrapraja

The growth of Islamic Bank in Indonesia can lead to potential disputes between the cus­tomer and the Islamic bank. In this case, there was regulation in Islamic Banking as well as to govern Islamic Banking disputes that was in Sharia Banking Law Number 21 of 2008. Unfortunately the explanation of Article 55 of this Act has caused by legal uncertainty that is given by the presence of two authorized judiciary in resolving disputes in Islamic Banking litigation. However,  Panel of Judges of the Constitutional Court in its Decision Nomor 93/PUU-X/2012 decided to entire Islamic Banking Dispute Resolution into religious court jurisdiction. In reality, not all Islamic Banking Dispute Resolution into religious court jurisdiction. Islamic Banking Bankruptcy Disputes are still han­dled by the Commercial Court, which are located within the General Court.  This pa­per will provide an overview of Islamic Banking Dispute Resolution before and after the Sharia Banking Law Number 21 of 2008, general description of the decision of the Constitutional Court, the Islamic Banking Dispute Resolution after the issuance of the decision of the constitutional court, and the Islamic Banking Bankruptcy Dispute Resolution before and after decision the Constitutional Court.

Slavica Dinić

In the introductory part of the paper there are discussed the most basic characteristics of both public and private sectors, with an emphasis put on the importance of their mutual influencing. Then, we continue our exposure with a display and analysis of the criminal act “abuse of power“, the incrimination sanctioning only the conduct of the official person (no longer of the person responsible, as it was the case up to the changes and supplements of our Criminal law from 24th December 2012). However, this incrimination is still controversial, because it is not precisely defined, and thus it covers a very wide range of behaviours, which represents the violation of the principle of legality and leads to arbitrariness jeopardizing the principle of the rule of law. Furthermore, the paper deals with an entirely new criminal provisions called “abuse of position of the person responsible“ (the Act 234 of the Criminal law of Republic of Serbia). After presenting incriminations themselves, the exposure ends by considering the reasons for introducing the above incriminations in the criminal system of Republic of Serbia and their importance in our criminal justice system.

Dan Jerker B. Svantesson

There is a prominent trend of legal actions being taken against globally active Internet intermediaries. This article discusses the extent to which Internet intermediaries should be required to block or remove third-party content, and places emphasis on the geographical limitations that reasonably may be placed on such blocking/removal. Where an Internet intermediary is ordered to block or remove certain Internet content, global blocking/removal cannot be the default response to every such order. We need a more measured and more sophisticated approach. This paper canvasses and analyses three such structures. One option is to delineate the reach of the blocking/removal by reference to country code Top-Level Domains (ccTLDs) – “ccTLD-blocking”. For example, where a French court requests that Google blocks/removes content in France, Google may do so in relation to www.google.fr, while the relevant content is unmodified for the rest of the world. Yet, it is also necessary to look beyond ccTLD-blocking. Geo-location technologies may determine an Internet user‟s geographical location, for example, by reference to the user‟s IP address. Such technologies can, of course, be used to delineate the accessibility of Internet content. Indeed, such technologies can be used in various ways to achieve such a result and I will consider both a “strict geo-location blocking” and a more nuanced “country lens” approach. To prepare ground for that discussion, the article first starts with a few appropriate words about the role Internet intermediaries play and why litigants target Internet intermediaries in the first place.

Silvana Fortich

Este artículo pretende llamar la atención sobre algunas de las particularidades que presenta la celebración de contratos por medios electrónicos, indagando sobre las características propias de su formación y sobre la influencia del proceso general de renacimiento del formalismo en el campo del comercio electrónico. El estudio es realizado con base en las normas del derecho contemporáneo francés y colombiano que se ocupan de regular la materia.