Print ISSN: 2204-1990

Online ISSN: 1323-6903

Keywords : law


The Main Directions of Improving the System of Higher Education in Uzbekistan

MUKHITDINOVA FIRYUZA ABDURASHIDOVNA; KUTIBAEVA ELIZAVETA

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 3, Pages 1404-1408
DOI: 10.47750/cibg.2021.27.03.188

The article deals with organizational and regulatory aspects of the functioning of the higher education system of the Republic of Uzbekistan, the author defines the main stages of development of the higher education system of Uzbekistan and new target settings. The article analyzes the system of higher education in Uzbekistan: issues of quality and efficiency, as well as the main directions of improving the system of higher education at the present stage. The ongoing reforms and prerequisites for improving the higher education system are studied.

The Legal and Jurisprudential Effects of a Provisional Agreement on Immovable Properties

Ebrahim Hejazifar; Dr. MahnazSalimi; Dr. RaziehHasankhani

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 2, Pages 6663-6676
DOI: 10.47750/cibg.2021.27.02.644

Real estate transactions without a formal document are important issues that happen a lot. In the
case of property, according to Article 22 of the Registration Law: "....... the government will
recognize only the person in whose name the property is registered or the person to whom the
property has been transferred and is the owner." Today, most real estate transactions are normal,
and conflicts between social realities or registration rules, etc., have caused many problems in
society, especially in the courts of law. Transfers relating to the interests of the property must be
registered. Otherwise, in accordance with Article 48 of the said law, such documents will not be
accepted in any of the departments and courts.
The role of the deed in real estate transactions is such that it can be said that most of such
transactions are established and realized by the deed. What is certain is that the deed has always
been and is common in transactions and as a document. Ordinary and a contract of commitment
to make a sale valid in the future Article 10 of the Civil Code stipulates that private contracts are
valid for those who have concluded it, unless it is explicitly against the law. Many lawyers
believe that the above article the reasons for the necessity of fulfilling the contracts, in addition
to certain contracts, also include indefinite contracts, and one of the most important of these
contracts is the contract of commitment to form a sale in the future, which is generally regulated
in the form of an ordinary document. On the other hand, one of the topics emphasized by the
Holy Quran and the Holy Prophet of Islam and the Imams of the Infallible has been the issue of
fulfilling the covenant and the necessity of fulfilling the obligations of individuals towards each
other. It has been proven that according to the reasons presented, the verdict of accuracy is
apparently more correct and there are jurisprudential reasons for this.

A Critical Analysis of the Influence of Perception on Compliance Behavior of Income Zakat

YUSUF HAJI-OTHMAN, MOHD SHOLEH SHEH YUSUFF, MOHAMMADTAHIR CHEUMAR

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 2, Pages 6349-6358
DOI: 10.47750/cibg.2021.27.02.623

Kedah issued a religious decree making it compulsory to pay income zakat in 1997.
However, the collection of income zakat amongst Muslims who have fulfilled the conditions to
pay income zakat in Kedah has remained low. Some public educators in Kedah did not pay
income zakat to Kedah State Zakat Board because of the perception that they could pay zakat at
other zakat institution. Also, they showed a lack of confidence in the Kedah State Zakat Board's
ability to manage and distribute zakat. Studies on zakat compliance have shown mixed and
inconclusive evidence regarding the determinants of income zakat compliance. Therefore, this
study critically analyses the influence of perception towards equity in zakat distribution,
perception towards the facility, perception towards law, and perception towards service quality
on compliance behavior of income zakat in Kedah, Malaysia. This study employs a quantitative
approach where primary data is collected using a questionnaire instrument; data is analyzed
using PLS-SEM to determine significant determinants of compliance behavior of income zakat.
This study provides empirical evidence that perception towards facility and service quality has
significant relationships with income zakat's compliance behavior. However, perception towards
equity in zakat distribution and perception towards law are not significant determinants of
compliance behavior of income zakat in Kedah. This study is hoped to provide evidence that
could be used as guidance for suitable policy and measures by Kedah State Zakat Board to
improve zakat collection in the future.

Forecast of factors affecting the fair value accounting in Vietnamese listed companies

KIM ANH THI VU; NGOC THI BUI

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 2, Pages 102-116
DOI: 10.47750/cibg.2021.27.02.014

This study aims to assess the adoption of fair value accounting in Vietnam, and to forecast factors affecting the fair value (FV) application in Vietnamese listed companies. So, we used multivariate regression analysis to assess the impact of each factor on the application of fair value accounting in Vietnam, by implementing a survey of 203 accountants and directors of Vietnamese listed companies in the period from 2017 to 2019. The research results show that: for both small and medium sized enterprises and large enterprises, human resource factors have the strongest positive impact on FV application, followed by benefit factor. The factors of difficulties negatively affect this application. And, the active market factors have contradictory impacts between these two groups of enterprises. Our findings provide the significant perspectives of applying FV in Vietnamese companies, as well as different recommendations to Vietnamese policy makers in developing the legal accounting framework.
JEL classification: M41, Q56

The Nature of State

DR. NGUYEN ANH QUOC; DINH THE HOANG; DR. DINH VAN CHIEN; MSc. DANG VIET THANH

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 2, Pages 5204-5215
DOI: 10.47750/cibg.2021.27.02.531

Human nature is shown in relation to its products. Human products are not only life, but also all that are perceived, created, produced for exchange and connection that make the human attribute common in all things. Human value is a constant that acts as a common parity in product exchange and connection, and the value of products is inversely proportional to each other. When using products as a common parity for exchange and connection between people, people become goods, the deception of this common equal makes the injustice between people appear. When using the falseness of standards, laws, and money as a common equal in exchange makes injustice appear more profound, the state appears to be a fair need of citizens. When the falsehood of norms, laws, and money as common parity is discovered by citizens, the existence of the state is only a means of making a living of officials and educators. The abolition of state protection, support for false officials and fake teachers is indispensable. Communism is fully expressed in the fulfillment of human nature, which is a natural developmental process

STATE STRATEGIES FOR IMPLEMENTING E-GOVERNMENT AT THE PRESENT STAGE

Mukhitdinova FiryuzaAbdurashidovna; Amaniyazova SvetaBayniyazovna

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 2, Pages 5950-5957
DOI: 10.47750/cibg.2021.27.02.595

The article discusses the main directions of the evolution of e-government. The theoretical
aspects of e-government: and the impact of e-government on the effectiveness of the state anticorruption
policy of the country is analyzed. The process of adaptation of e-government by state
organizations is identified; the growing crisis of representative democracy is identified, as well
as the role of e-government at the present stage in Uzbekistan and the legal basis for
modernization.

Extended Producer Responsibility (EPR) in Malaysia – Towards a Sustainable Waste Management System

Hanim Kamaruddin; Muhamad Azham Marwan

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 1, Pages 4490-4497

Extended Producer Responsibility (EPR) is a widely used principle that focuses on the responsibility of manufacturers throughout the life-cycle of products taking into account their impacts on the environment for a sound sustainable waste management. The EPR has emerged as a significant tool conceptualized from the polluter pay principle (PPP) to regulate manufacturer’s role in controlling or preventing harmful consequences of their products into the environment. In this paper, the main discussion will revolve around the opportunities of establishing an EPR legal system in Malaysia especially in regards to supporting management of solid waste such as plastic. Existing Malaysian related waste management strategies are reviewed to seek opportunities in implementing EPR under the Circular Economy initiatives. The EPR implementation schemes in selected countries will also be highlighted in the context of sustainable waste management.

Approaches to Effective Management in Reducing Plastic Waste in Malaysia from the Socio-Legal Aspect

Hanim Kamaruddin; Nur Insyirah Bt Jasri; Munirah binti Mohamed Halid; Nur Wafaa Azreen binti Mohd; Nur Hasyazira Binti Hashim; Nur Najwa Athirah bt Mohamed Nawawi; Sahain Nada Puthucheary

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 1, Pages 4483-4489

Plastic waste pollution is a major problem in Malaysia as the country ranks among the top ten countries with mismanaged plastic waste in the world. Malaysia has produced significant amount of plastic waste where most are washed into the oceans, dumped at landfills, burnt, and a fraction being recycled. This situation continuously affects human health and environment especially in marine waters. Existing waste management practices lack in handling large amount of plastic waste from household and businesses as there is no uniform approach within Malaysia to address the use of plastic waste. This paper reviews and analyses existing laws and social practice in relation to reducing plastic waste in Malaysia. It concludes that initiatives by the Malaysian government to reduce plastic waste is still within preliminary stages, and substantive legal approach remains absent.