scholarly journals AN APPRAISAL ON THE OBLIGATION OF COMPANIES TO PAY ZAKAT: THE MALAYSIAN LAW AND SHARIAH PERSPECTIVES

Author(s):  
Nazri Ramli ◽  
Zuhairah Ariff Abdul Ghadas

Zakat is one of the five pillars of Islam, obligatory upon human beings who believe in Allah and His Messenger (PBUH). It refers to the determined share of wealth prescribed by Allah as an act of worship to be distributed to a certain group of beneficiaries (al-Asnaf). The consideration of its great objectives (al-Maqasid) in Islam, among others, public interest and social justice to the Muslim society influences contemporary Muslim jurists to uphold the obligation of companies to pay zakat as issued in their fatwas and resolutions. In Malaysia, several fatwas and resolutions issued by the religious fatwa councils clearly impose this religious obligation on the corporations as their business zakat (Urudh al-Tijarah) which are legally registered under the Companies Act 2016. This paper discusses the obligation of companies to pay zakat from Malaysian law and Shariah perspectives. It aims to analyze whether it is legally viable for corporations registered under the Companies Act 2016 which adopts the English common law to be obligated to pay zakat. The finding shows that the current legal structure of a corporation does not conform to the Shariah principles in relation to zakat obligation. It demands certain modifications to the current framework and hence, the current fatwas in imposing zakat on the corporations in Malaysia are proposed to be reviewed and revisited. Research methodology applied in this paper is doctrinal and statutory analysis.

2020 ◽  
Vol 8 (1) ◽  
pp. 79-115
Author(s):  
Yock Lin Tan

Abstract Positing the public-private partnership as an important optional legal structure in the delivery of infrastructural services in the Belt and Road Initiative (BRI), this exploratory article discusses the crucial, but formidable, problems of risks in management or governance. It considers whether traditional common law conflict of laws as applied in Singapore courts can contribute principles that recognize shared expectations and commitment or foster solidarity, mutuality, and trust—values regarded as essential to their effective resolution. Arguing that traditional conflicts distinctions between State and non-State law as well as between public and private law are unhelpful in this respect, it concludes that modern critical developments contain promising prospects for developing such principles. These principles will predicate a role for foreign State substantive public policies and, if there is relevant ‘relational distance’, implement them in BRI choice-of-law disputes, thereby reconciling private efficiency and public accountability beyond borders.


2021 ◽  
pp. 1-19
Author(s):  
Henrik Skaug Sætra

Robots are today made not only to assist us in menial tasks and routine labour but also provide companionship and love. This has generated much academic and public interest, and people have asked whether robots can love, whether human–robot relationships are possible, and whether humans can develop loving affection for robots. These are all important questions, but I approach the issues from another perspective: can robots made for love change our very understanding of love? By treating love as a cultural and malleable phenomenon, I explore the possibility of it being changed a) to accommodate robots, and b) as a consequence of how robots love us. The first regards the quest to understand what love is and our current tendency to understand phenomena in light of the computer or computational metaphor of human beings. The second involves an examination of how robots are produced to love, and what this form of love might lead to in the wild. Rather than asking if robots can live up to human ideals, I ask if humans will live down – or it might be up – to robot ideals. Using Abraham Maslow’s distinction between being love and deficiency love as an example, I argue that love robots might take us to a place where deficiency love and a growing expectancy of one-sided worship changes the content of love as a cultural phenomenon.


2011 ◽  
Vol 53 (5) ◽  
pp. 698-717
Author(s):  
Marilyn Pittard

This article examines the extent to which the labour standards adopted by the Australian Industrial Relations Commission and its predecessors have left a ‘legacy’ in the new legislated standards and dismissal protection in the Fair Work Act 2009. The Commission’s ‘community standards’, developed from ‘test cases’ and piecemeal from other decisions, will be explored, together with factors that had an impact on those decisions, including: the very nature of test cases; economic, social and public interest considerations; the federal statute; State legislative developments; and international influences. Case studies involving paid annual leave and standard hours of work will illustrate the Commission’s approach in its decision-making. Questions are posed as to whether the Commission has left guiding principles to achieve economic and social justice and assist future policymakers and regulators when they face similar decisions; and why some Commission standards were not legislated but may remain in awards.


Author(s):  
Poorna Mysoor

This chapter addresses policy-based implied bare licences. Unlike in the previous chapter, there is no contract in existence and no voluntariness on the part of the copyright owner, and indeed in some cases, no prior relationship between the parties. Historically, English common law has recognised an open-ended power of the courts to restrict or prevent copyright enforcement in the public interest, which has been acknowledged under section 171(3) of the UK Copyright, Designs, and Patents Act 1988. The chapter considers how a successful invocation of this provision implies a bare licence to achieve policy goals. Although there is no statutory equivalent of this provision in other common law jurisdictions considered here, the chapter explores if the power has nevertheless been exercised by the courts based on their inherent powers. Since policy-based implied bare licences produce the same effect on copyright owners as the statutory limitations or exceptions, the framework for implying this type of licence draws inspiration from the three-step test and the fundamental rights regime.


2018 ◽  
Vol 34 (2) ◽  
pp. 207-227 ◽  
Author(s):  
Jessica Shaw

As a relational epistemology and research methodology, narrative inquiry is one way that people come to know experience through story. Social workers are experienced in working with people’s stories, yet there is a dearth of literature where both social work and narrative inquiry are discussed alongside each other. This paper highlights the particular ways that a researcher commits to living and understanding a narrative view of experience as they engage in research that is relational. It explains some of the language that narrative inquirers use to describe their work, and uses examples from a social work doctoral dissertation to demonstrate the methodological touchstones of a social work narrative inquiry. It concludes with an invitation for social workers to consider narrative inquiry as a process that can guide and advance both clinical practice and social justice work.


Author(s):  
Evert van Leeuwen

Protestantism was labeled when German noblemen wished to retain control of their own country church. Martin Luther’s theology based on faith and the scripture became in this way a matter of political dispute. His rejection of the pope as the final authority in matters of religion brought the Lutheran country churches within the power and economy of the local noble rulers, liberating them from financial obligations to Rome. Luther’s actions were, in the first phase of Protestantism, followed by those of Anabaptists and cantons in Switzerland (Huldrych Zwingli) and cities in France (Martin Bucer in Strasbourg; John Calvin in Geneva). Calvin stood for a kind of theocratic regime based on his doctrine of predestination. His views spread over France and the Low Countries (Belgium, Netherlands) as a liberation from the feudal system. In the second phase of Protestantism, the political dimension became less significant, and the focus became instead upon Protestant believers’ looking inward to find the Light, or God, in themselves. Political action then became the consequence of the intention to do well, by seeking justice and seeing that every human being is created in God’s image. Many groups were persecuted, as the earlier Anabaptists were, and left Europe for the New World. There they became activists for the abolition of slavery, equal rights for all human beings, and social justice. The third phase of Protestantism is characterized by ideas of rebirth and regeneration. Sin and evil can be washed away and people can start a new life in the blessing of Jesus Christ, following his guidance as evangelicals. In matters of politics, personal norms and values become more important than social justice or reform, leading to bans on, for instance, abortion and homosexuality as sinful ways of life. In the early 21st century, a significant number of Protestant groups are active in right-wing politics, and their membership continues to grow in the Americas, Africa and Asia.


Kybernetes ◽  
2019 ◽  
Vol 49 (8) ◽  
pp. 2057-2071 ◽  
Author(s):  
Philip Baron

Purpose There is a lack of epistemological considerations in religious studies methodologies, which have resulted in an on-going critique in this field. In addressing this critique, the researcher’s observer effect needs to be actively accounted for owing to the influence of the researcher’s epistemology in the author’s research. This paper aims to answer the question of why a researcher should address one’s epistemology in the research. Design/methodology/approach Using second-order cybernetics as an approach, observer dependence is exemplified and justified in the context of religious studies research methodology. The research activity is shown as a relational temporal coupling that introduces inter-subjective aspects to the research. The research process is analysed showing the need to provide scope for the researcher’s epistemology in one’s research. Findings A relational observer-dependent approach to research embraces the epistemology of the researcher and the participants providing equality in the relationship. The research results are thus framed according to the nature of the relationship and are thus not detached. This addresses social justice and reduces troubling truth claims. Research limitations/implications This first paper focuses on the question of why epistemology should be included in scholarly research. A detailed framework for how scholars may achieve this goal is to be part of the future study and is not presented in this paper. Practical implications In many positivist approaches there is a motivation to hide the researcher; however, recently there has been a move towards including authors in the first person, realising that science is tied to politics, which does not reach its ideals of objectivity. Cybernetics is presented as an approach to addressing the move from “objective” to “subjective” research. Social implications Researchers cannot get into the minds of their participants and thus an authorial privileged presentation by the researcher of the participant’s experiences is fraught with epistemological weaknesses. Attempting to own one’s own epistemology could address social justice in research by personalising the research and accounting for the observer effect and the inter-subjective attributes of the research relationship. Originality/value The principle of observer dependence in cybernetics is not new; however, a research approach that focuses on the nature of knowing and how this may influence one’s research in religious studies is uncommon. It is thus presented here as a viable option to address the critique of epistemologically weak research methodology in religious studies.


2013 ◽  
Vol 7 (2) ◽  
pp. 157-173 ◽  
Author(s):  
Reza Barmaki

Abstract This article provides a theological account of murder, that is, its significance within the broader context of God’s plan for creation. It argues that God’s prohibition of murder, understood as abuse of the powerless, is due to God’s broader concern with the maintenance of cosmic justice (cosmic harmony), which is required for the preservation of creation. Murder detracts from God’s cosmic justice in that it damages an aspect of justice that is related to human beings: social justice. Social justice is achieved through protection of the weak. In short, murder, as the ultimate act of oppression of the weak, constitutes social injustice and results in the disruption of God’s cosmic harmony.


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