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Journal articles on the topic 'Business Judgment Rules'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Suwasono, Dedi, and Siti Mahmudah. "Business Judgment Rules Regulations by Directors in Indonesia." International Journal of Multicultural and Multireligious Understanding 11, no. 2 (2024): 33. http://dx.doi.org/10.18415/ijmmu.v11i2.5478.

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This writing aims to analyze further implementation the Business Judgment Rule (BJR) principles in Indonesia and apply the BJR principles to the decisions made by directors that result in losses for a Limited Liability Company. This research employs a normative legal research method with a statutory approach. The research findings indicate that the BJR has been regulated in Article 97 paragraph (5) of the Indonesian Company Law. Article 104 paragraph (4) of the Limited Liability Company Law. This principle provides an exception to the liability of directors whose decisions result in losses for

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2

Yan, Wang. "Analysis of the Legitimacy of Introducing Business Judgment Rules." Advance in Law 7, no. 1 (2025): 56–65. https://doi.org/10.35534/al.0701006.

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Irawan, Chandra Noviardy, Pujiyono Pujiyono, and Irma Cahyaningtyas. "Implementation of Business Judgement Rules in Indonesia: Theories, Practices, and Contemporary Cases." Indonesian Journal of Advocacy and Legal Services 4, no. 1 (2022): 1–24. http://dx.doi.org/10.15294/ijals.v4i1.53335.

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Business judgment rule considerations were born with a background of problems where they are always blamed for losses suffered by the company, the impression that is built basically does not reflect the values in the company’s business operations. This research aims to analyze how is the adoption process Business Judgement Rule in Indonesian law, and how to apply Business Judgement Rule in Indonesian. This research also intended to understand the application of the Business Judgment Rule doctrine in Indonesia. This research is normative juridical research conducted through library research a

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4

Cornielje, Simon, and Peter Slegtenhorst. "The Unsettled Business of the Fixed Establishment in EU VAT." EC Tax Review 29, Issue 6 (2020): 285–94. http://dx.doi.org/10.54648/ecta2020056.

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Ever since the change in the place of supply rules in the EU VAT Directive in 2010, the outline of the concept of the fixed establishment in EU Value Added Tax (‘EU VAT’) has been unclear and cause for confusion. The recent Dong Yang-case, in which the Court of Justice of the European Union (‘CJEU’) ruled that a subsidiary may well qualify as a fixed establishment for VAT purposes, can be seen to propel this conceptual obscurity to new heights. Based on an analysis of the CJEU’s judgment in the Dong Yang-case in light of the Council Implementing Regulation and previous judgments, the authors s

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Told, Julia. "Business Judgment Rule: A Generally Applicable Principle?" European Business Law Review 26, Issue 5 (2015): 713–32. http://dx.doi.org/10.54648/eulr2015035.

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This article examines the reach and applicability of the business judgment rule as developed by US case law to civil law countries – especially countries from the European judicial area – that hold for an objective standard of due care and a wide margin of discretion for managers in making business decisions. The economic crisis and the awareness of the lack of predictability of all relevant economic parameters when making business decisions, make the applicability of the business judgment rule highly relevant. In light of this, the present article elaborates on the concrete functioning of the

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Idris Nasution, Muhammad, and Anis Rifai. "Analisis Yuridis Penerapan Business Judgement Rules dalam Tindak Pidana Korupsi Yang Dilakukan Oleh Direksi BUMN PT. Asabri Persero (Studi Putusan Nomor 13/Pid.Sus-Tpk/2022/PT.DKI)." Jurnal Ilmu Hukum, Humaniora dan Politik 4, no. 3 (2024): 193–204. http://dx.doi.org/10.38035/jihhp.v4i3.1888.

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Case from PT. Asabri Persero highlighted the important role of BUMN's direction in maintaining company integrity following the principles of Business Judgment Rules (BJR). In the context of BJR, directives have the authority to make business decisions in good faith and rationally, but the case shows alleged violations of integrity and legal compliance by directives, highlighting weaknesses in the company's internal oversight. This research aims to apply the application of the Business Judgment Rule (BJR) in making decisions regarding the direction of BUMN Persero, especially in the context of

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7

Hananto, V. Andri. "Doktrin Business Judgment Rules Sebagai Paradigma Pengawasan Pengelolaan Badan Usaha Milik Negara." Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan 13, no. 1 (2022): 13. http://dx.doi.org/10.32493/jdmhkdmhk.v13i1.20213.

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Dalam pengelolaan BUMN terdapat persoalan yang telah berlangsung lama berupa irisan antara rezim korporasi dengan rezim keuangan negara di mana modal BUMN tetap dikategorikan sebagai bagian dari keuangan negara. Hal ini mengakibatkan Direksi BUMN mengalami kesulitan dan keragu-raguan dalam mengambil keputusan bisnis karena dihadapkan pada potensi ancaman pidana korupsi jika dalam proses pengurusan BUMN tersebut timbul kerugian. Terhadap permasalahan tersebut Mahkamah Konstitusi menyatakan bahwa paradigma pengawasan negara terhadap BUMN harus berubah, yaitu tidak lagi berdasarkan paradigma peng

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8

Hafizh Akram, Muhamad, and Nisriina Primadani Fanaro. "IMPLEMENTASI DOKTRIN BUSINESS JUDGEMENT RULE DI INDONESIA." Ganesha Law Review 1, no. 1 (2019): 77–87. http://dx.doi.org/10.23887/glr.v1i1.21.

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The Board of Directors is one of the most important organs in a Limited Liability Company. Management of the Company that carried out by the board of directors includes running business activities, controlling, and making business decisions that have an impact on a Limited Liability Company whether the decision will cause loss or profit. In making business decisions, the Board of Directors must do so in the manner of good faith, carefully, and in accordance with the aims and objectives of the Company's establishment. If the directors already made the decision the correct manner, they cannot be

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Lumentut, Lisma, and Liberthin Palullungan. "The Reconstruction of the Implementation from Business Judgment Rule Doctrine in Individual Limited Liability Companies: A Progressive Legal Review." SASI 29, no. 4 (2023): 656. http://dx.doi.org/10.47268/sasi.v29i4.1639.

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Introduction: Individual Company is part of a legal reform which is based on efforts to empower small and medium enterprises. Individual Company are intended to empower the community's economy so that the leaders of individual Company need to receive protection through the business judgment rule doctrine.Purposes of the Research: This study aims to formulate a legal prescription related to the implementation of the doctrine in the conception of the business judgment rule in individual companies in terms of a progressive legal perspective.Methods of the Research: Normative law with a concept an

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Baaziz, Yosra, Moez Labidi Labidi, and Ahmed Atil. "Unveiling Special Policy Regime, Judgment And Taylor Rules In Tunisia." Journal of Applied Business Research (JABR) 32, no. 1 (2015): 23. http://dx.doi.org/10.19030/jabr.v32i1.9521.

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<p>Given limited research on monetary policy rules in revolutionary countries, this paper challenges the suitability of the Taylor rule in characterizing the monetary policy behavior of the Tunisian Central Bank (BCT), especially in turbulent times.</p><p> </p><p>More specifically, we investigate the possibility that the Taylor rule should be formulated as a threshold process and examine the validity of such nonlinear Taylor rule as a robust rule for conducting monetary policy in Tunisia.</p><p> </p><p>Using quarterly data from 1998:Q4 to 2

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Hayyi, Muhammad Akram Syarif, Muhammad Said Karim, and Aminuddin Ilmar. "Urgensi Penerapan Doktrin Business Judgment Rule terhadap Direksi BUMN dalam Perkara Tindak Pidana Korupsi." Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan 6, no. 1 (2021): 72. http://dx.doi.org/10.17977/um019v6i1p72-81.

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The objective of this study was to hold directors accountable for company losses, the existence of business judgment rule in positive law, and the application of Business Judgment Rule as Legal Protection of the Board of Directors in Corruption Cases. The data obtained was presented analytically descriptively where the facts were described and later analyzed based on the laws and rules applicable in Indonesia as well as the theories. The accountability of the directors of State-Owned Enterprises for the company’s losses could be classified as acts that harm the state’s finances that include ad

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Sugiarto Sugiarto, Sapta Eka Yanto, Sudiyanto Sudiyanto, et al. "Comparative Analysis of Business Judgment Rules in Civil Law and Common Law Systems." Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora 2, no. 4 (2024): 151–64. https://doi.org/10.59059/mandub.v2i4.1753.

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This study examines the comparative regulation of the Business Judgment Rule (BJR) between countries adopting Civil and Common Law systems. BJR is a principle that grants corporate decision-makers the discretion to make business decisions without fear of legal liability, provided that the decisions are made in good faith, are reasonable, and free from conflicts of interest. This research aims to identify the similarities and differences in the regulation of BJR between civil law and common law countries and analyze the factors contributing to these differences. This research employs a normativ

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Bingham, Lord. "What is the Law?" Victoria University of Wellington Law Review 40, no. 3 (2009): 597. http://dx.doi.org/10.26686/vuwlr.v40i3.5259.

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This is the text of the 2008 Robin Cooke Lecture delivered by Lord Bingham on Thursday 4 December 2008. The author argues that the rule of law dictates that the law should be accessible, intelligible, clear, and predicable. First, citizens must be able to find out without undue difficulty regarding any criminal punishments or liability. Secondly, if the civil law confers enforceable rights or obligations, it is important to know what those rights and obligations are. Thirdly, the successful conduct of trade, investment and business generally is promoted by a body of accessible legal rules gove

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14

Shinta, Danisa Ristita, Sakti Muthia, and Jillena Meliala Aurora. "Strategic Regulatory Solutions for Implementing the Business Judgment Rule in State-Owned Enterprise Governance." International Journal of Social Science and Human Research 08, no. 05 (2025): 2715–28. https://doi.org/10.5281/zenodo.15354752.

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The BJR principle stipulates that the Board of Directors of a company cannot be held responsible for losses arising from a decision-making action, if the action is based on good faith, the principle of prudence, paying attention to applicable laws and prioritizing the principles of good corporate governance (GCG). Unlike private companies, state-owned companies in this case BUMN in running their businesses are bound by a number of regulations related to state management. This characteristic is what sometimes causes fear for BUMN directors to make decisions because of the fear that the business

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15

Jon, Wonyol. "Res Judicata of Arbitral Awards in Korea." Korea Association of the Law of Civil Procedure 28, no. 1 (2024): 261–98. http://dx.doi.org/10.30639/cp.2024.2.28.1.261.

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Arbitral awards have preclusive effects, as well as national court judgments under res judicata principle, and this is stipulated in Arbitration Act of Korea. The extent of preclusive effect of court judgments, however, differs from country to country, especially between civil law jurisdictions and common law jurisdictions. The civil law jurisdictions usually preclude only the claims of the previous lawsuit to be relitigated, whereas the common law jurisdictions preclude both claims and issues of the previous lawsuit. Although preclusive effects of arbitral awards often have internationa

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Azheri, Busyra, and Upita Anggunsuri. "The Implementation of Business Judgment Rule Principle in Managing the Company." Nagari Law Review 3, no. 2 (2020): 32. http://dx.doi.org/10.25077/nalrev.v.3.i.2.p.32-44.2020.

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A business decision is very important to determine the quality of the Board of Directors in carrying out their duties professionally and responsibly as expected by Good Corporate Governance (GCG). The effectiveness of the Board of Directors is the center of the implementation of Good Corporate Governance. Bank Business is very risky (such: credit risk, reputation risk, etc.). The Board of Directors in making a business decision, will always face unpredictable condition. In Banking practice, the Head of Branch Office Bank is the extension of Director, if the Head of Branch Office Bank signs cre

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Kryvoruchko, Mykhailo Yu, and Alona R. Moisieienko. "Public Interest in the Context of the Ethical Basis of Professional Judgment in the Field of Accounting and Auditing." Business Inform 10, no. 561 (2024): 332–38. https://doi.org/10.32983/2222-4459-2024-10-332-338.

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The article is devoted to the study of public interest in the context of the ethical basis of professional judgment in the field of accounting and auditing. This study involved the use of such methods as generalization, systematization, analysis, synthesis, as well as monographic and tabular methods. A review of the works of scientists on the essence of professional judgment of accountants and auditors, its role in the activities of the enterprise is carried out. Special attention is paid to the issue of the ethical component of professional judgment, its normative support at the international

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18

Wibisana, Andi Wahyu. "Can business judgment rule be a justification reason in corruption cases in state-owned enterprises in the form of limited liability companies?" International Journal of Research in Business and Social Science (2147- 4478) 11, no. 6 (2022): 560–71. http://dx.doi.org/10.20525/ijrbs.v11i6.1975.

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This study aims to obtain a scientific, legal construction regarding the position of the business judgment rule in cases of corruption in a State-Owned Enterprise in the form of a Limited Liability Company. This research is normative legal and uses qualitative methods to produce descriptive data. The documents used are secondary data in the form of primary legal materials and secondary legal materials published in the public domain. The findings of this study conclude that efforts are needed to harmonize the business judgment rule doctrine with the Indonesian legal system and criminal law. The

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Xue, Liu. "Rethinking and Constructing the Mechanism of Directors’ Exemption from Liability under the Revision of the Chinese Company Law." Lex Russica, no. 6 (June 11, 2022): 138–50. http://dx.doi.org/10.17803/1729-5920.2022.187.6.138-150.

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Since its introduction, Chinese Company Law has played a great role in the development of Chinese business system, but with the development of the economy, continuous technological innovation and changes in the world environment, the current Company Law can no longer meet Chinese current economic development and needs to be improved and modified. By examining the current legislative situation in China, the provisions on directors’ liability in China are too strict, which seriously affects the directors’ business judgment in favor of the company’s development in the process of business decision

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Apriansyah, Fajar Reyhan. "Analysis Of The State Financial Losses To Subsidiaries Of State-Owned Enterprises In Terms Of Business Judgment Rules." Eduvest - Journal of Universal Studies 4, no. 8 (2024): 7369–78. http://dx.doi.org/10.59188/eduvest.v4i8.1725.

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The recovery of financial losses suffered by subsidiaries should prioritize recovery efforts that have a non-punitive nature or without punishing a certain person who is considered responsible for the management of BUMN subsidiaries unless there is intentional unlawful conduct and there are elements of criminal acts in it. In accordance with the principle of business judgment rule, the directors can be exempted, because the directors are considered to have made business decisions in accordance with good faith. In this research, the author uses a descriptive analytical research method, because

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Dienhart, John. "Rationality, Ethical Codes, and an Egalitarian Justification of Ethical Expertise: Implications for Professions and Organizations." Business Ethics Quarterly 5, no. 3 (1995): 419–50. http://dx.doi.org/10.2307/3857392.

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Abstract:In order to understand the nature of ethical evaluation as promoted by ethical codes and as practiced by ethicists, we need to understand the notions of rationality and judgment in terms of which codes are developed and ethical pronouncements are made. Although this paper focuses on what might be called “professional contexts” of ethical evaluation, the proposed view of rationality and judgment is argued to be common to all defensible ethical judgments. The paper begins by examining a classical interpretation of rationality which asserts that rational judgments are universal, necessar

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Bathari Qonita. "Dilematis Mengenai Konsep Bussines Judment Rules di Badan Usaha Milik Negara Indonesia: Sudut Pandang Hukum Perusahaan." Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan 21, no. 2 (2023): 581–97. http://dx.doi.org/10.53515/qodiri.2023.21.2.581-597.

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Problems in business activities always approach the directors of BUMN. Many of the directors of this State-Owned Enterprise have a central role in economic development in Indonesia. The state does business through BUMN so that it can always prioritize national and national interests. When the directors of a company commit acts that are detrimental to the state, it is often associated with a crime. Even though this aspect of the directors' decision falls into the scope of civil affairs. The purpose of this research is to find out the position of SOEs in the Indonesian legal system and the probl

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Beretta, Laura Carola, and Agnieszka Smiatacz. "The Court of Justice of the European Union Judgment in the Hamamatsu Case: Defending EU Customs Valuation Law from the Transfer Pricing Folly in Customs Matters." Global Trade and Customs Journal 13, Issue 5 (2018): 187–90. http://dx.doi.org/10.54648/gtcj2018021.

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In the last few years there has been a tendency by most of the companies in the European Union and elsewhere to indiscernibly rely on the so-called transfer pricing agreements together with related to them studies, which are tax law matters, also for the determination of the customs value for customs valuation purposes. This practice seems to be highly questionable taking into account the different natures and objectives of tax and customs law. With the Hamamatsu judgment, the Court of Justice of the European Union restores the order in such matter by reaffirming the primacy of pure customs va

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Amanullah, Muhammad. "ISLAMIC ETHICS OF BUSINESS: A MAQĀṢIDIC ANALYSIS". AL-BURHĀN: JOURNAL OF QURʾĀN AND SUNNAH STUDIES 6, № 3 (2022): 15–28. http://dx.doi.org/10.31436/alburhn.v6i3.282.

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Islamic Sharīʽah includes all affairs of human life. An important part of Sharīʽah is related to human transactions. Conducting business is considered an important transaction, which has existed since the beginning of human life and until today. Presently, committing unethical activities in conducting businesses has increased both among Muslims and non-Muslims all over the world. These unethical activities cause a Muslim to lose blessings of Allah Subḥānahū wa Taʽālā (SWT) in his income and make his earnings haram, which leads to unacceptance of his worship by Allah (SWT). It also causes harm

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Penno, Mark C. "Rules and Accounting: Vagueness in Conceptual Frameworks." Accounting Horizons 22, no. 3 (2008): 339–51. http://dx.doi.org/10.2308/acch.2008.22.3.339.

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SYNOPSIS: Rules are fundamental to financial reporting, tax regulation, and auditing processes, and therefore the limitations of rule-based structures are of primary interest to accountants. All rule systems are plagued by the problem of vagueness, which implies that some very important decisions cannot be objectively described as “right” or “wrong,” and must be based on an authority’s judgment. This problem becomes most acute when accounting faces rapid technological changes, financial engineering, creative tax planning, or changes in the way that business is done. If the environment were sta

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Yunus, Nur Rohim, and Latipah Nasution. "TRANSFORMASI DAN PENGAWASAN KEUANGAN NEGARA PADA BUMN DENGAN PRINSIP BUSINESS JUDGMENT RULE." Jurnal Hukum Samudra Keadilan 16, no. 2 (2021): 192–203. http://dx.doi.org/10.33059/jhsk.v16i2.3793.

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Abstract, State assets in the form of shares of business entities are not state assets, but have been transformed into business entity assets. Likewise, government officials who become Directors/Commissioners and other shareholders have an equal position with private shareholders. The Board of Directors in carrying out their duties and authorities has the authority and protection in every business decision making, but this does not escape supervision through the BJR (Business Judgment Rule) principle, as contained in the Limited Liability Company Law. This study uses a qualitative research met

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Duchac, Jonathan. "The dilemma of bright line accounting rules and professional judgment: Insights from special purpose entity consolidation rules." International Journal of Disclosure and Governance 1, no. 4 (2004): 324–38. http://dx.doi.org/10.1057/palgrave.jdg.2040034.

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Nordin, Sara. "CJEU Judgment in BSkyB and Pace Cases on Customs Classification of Set-Top Boxes." Global Trade and Customs Journal 6, Issue 9 (2011): 439–42. http://dx.doi.org/10.54648/gtcj2011053.

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On 14 April 2011, the Court of Justice of the EU issued its judgment in the two joined cases British Sky Broadcasting Group plc (C-288/09) and Pace plc (C-289/09) v. The Commissioners for Her Majesty's Revenue & Customs. This judgment is important as it coincides with the EU's ongoing implementation of the WTO Panel Reports in the Information Technology Agreement (ITA) dispute and involves questions about correct EU customs classification of certain set-top boxes - along with related issues under the EU's customs rules - and whether the EU is bound to provide duty-free treatment under ITA

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Crivellaro, Jacopo. "Proxy Access for Shareholders: A Mirage after the Business Roundtable Decision?" European Business Law Review 24, Issue 5 (2013): 617–33. http://dx.doi.org/10.54648/eulr2013030.

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This article surveys the role of shareholder proxy access in US corporate law following the Business Roundtable decision of 2011 in which the D.C. Circuit Court of Appeals vacated the shareholder proxy access rule introduced in Rule 14a-11. The judgment engendered heated academic debate over the necessity and value of shareholder proxy access in the modern corporation in either its former or a revised form. To this end, this article highlights several criticisms of the proxy access framework insofar as it strengthens the role of shareholders at the expense of other stakeholders in the corporat

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van Gelder, Gabriël. "The Polbud-Case and New EU Company Law Proposal: Expanding the Possibilities for Cross-Border Conversions in Europe." EC Tax Review 27, Issue 5 (2018): 260–66. http://dx.doi.org/10.54648/ecta2018028.

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On 25 October 2017, the European Court of Justice ruled in the Polbud-case that a cross-border conversion is permitted on the basis of the freedom of establishment, even if the converted company does not conduct any economic activities in the new home Member State. On 25 April 2018, the European Commission proposed new company law rules to enable companies to make best of business opportunities in the EU’s Single Market and to ensure that cross-border conversions, mergers and divisions are accompanied by adequate safeguards against abuse. This directive explicitly refers to the Polbud-case. In

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Jonathan Andreas Sitorus and Handoyo Prasetyo. "Job Creation Law: A New Perspective for Business Actualization of Business Competition and Its Link to Corruption." Journal of Law, Politic and Humanities 4, no. 4 (2024): 787–95. https://doi.org/10.38035/jlph.v4i4.473.

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This research aims to find out how the criminal law on business competition applies after Law Number 6 of 2023 and find out how the actualization of business actors in unfair business competition is related to the potential for Corruption Crimes. This research uses a normative juridical method through a statutory approach and a conceptual approach. The results of this research are that Law Number 6 of 2023 eliminates the criminal threat of business competition in Law Number 5 of 1999, where this effort is limited to decriminalization without anything else behind it. Then, it was also found tha

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Kinander, Morten. "Conflicts of interest in finance." Journal of Financial Regulation and Compliance 26, no. 3 (2018): 334–50. http://dx.doi.org/10.1108/jfrc-12-2016-0108.

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Purpose Relying on research from social psychology and business ethics, this paper aims to argue that the current massive regulatory regime surrounding the attempts to curb what is perceived to be damaging conflicts of interests in the financial industry is based on misguided assumptions, and that the trend of increasingly detailed rule-making, supervision and sanctioning in this area might be counter-effective. This should cause financial services legislators and regulators to be cautious when proposing more detailed rules as solutions to perceived problems. The paper argues that disclosure i

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Nur Hasanah, Aida, and Uswatun Hasanah. "CHALLENGES OF BUSINESS JUDGMENT RULE IMPLEMENTATION AS AN EFFORT TO PROTECT COMPANY DIRECTORS IN INDONESIA." Ius Civile: Refleksi Penegakan Hukum dan Keadilan 9, no. 1 (2025): 113. https://doi.org/10.35308/jic.v9i1.11552.

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In Indonesia, company executives is frequently held personally liable of any damages incurred through the business. Indeed, an analysis of the BJR reveals that director is afforded protection for their business decisions, as such decisions are seen to be made with the prudence expected of professionals in their capacity. The execution of BJR has been suboptimal in Indonesia. The research seeks to recognize the challenges and issues related to the application within the BJR principle in Indonesia and to determine whether the legal framework for limited liability companies has been comprehensive

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Didik Udayana and Dety Mulyanti. "Etika Pedagang Menurut Al-Qur’an Dan Sunnah: Studi Literature." Jurnal Penelitian Ekonomi Manajemen dan Bisnis 2, no. 2 (2023): 226–32. http://dx.doi.org/10.55606/jekombis.v2i2.1571.

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The journal entitled "Trader Ethics according to the Qur'an and Sunnah with the author Nahlah et al (2023" contains the profession of a trader who is in great demand by many people. And like other professions, this profession is inseparable from procedures and rules based on government law and sharia based on the Al-Quran and Hadith. This profession is also very noble in the view of Islam, including the eight groups promised by Allah SWT to get the Throne on the Day of Judgment. Besides that, there are many other advantages. Of course, it is accompanied by several conditions that must be met t

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Wu, Jinsong, Xiangming Xu, Xiao Liao, Zhuohui Li, Shaofeng Zhang, and Yong Huang. "Intelligent Diagnosis Method of Data Center Precision Air Conditioning Fault Based on Knowledge Graph." Electronics 12, no. 3 (2023): 498. http://dx.doi.org/10.3390/electronics12030498.

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This study first digitizes, rules and structures complex unstructured data such as massive historical operation and maintenance data and fault judgment experience of operation and maintenance engineering based on semi-automatic entity extraction method; annotate the association or indirect relationship between 63,724 types of faults among triads by means of decision trees. Bayesian algorithm is used to further explore the relationship between triples, the realizes knowledge fusion, knowledge reasoning and knowledge update, and completes knowledge graph construction; combines with fault intelli

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Juliany, Henny. "KEDUDUKAN KEKAYAAN NEGARAYANGDIPISAHKAN PADA BADAN USAHA MILIK NEGARA (BUMN)." Masalah-Masalah Hukum 44, no. 3 (2015): 284. http://dx.doi.org/10.14710/mmh.44.3.2015.284-295.

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The aim of research to determine the position of state assets set aside in BUMN. The research method used is normative empirical research by using statutory approach. The research found that the First, implementation of management and accountability for the state against state assets set aside in BUMN aims to provide an important role in contributing to the state revenue for part of the profits of BUMNs will be deposited into the state budget as Non Tax Revenue (non-tax). Second, the wealth of a country that has been transformed into the capital of state enterprises, the management should be i

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Laksemini, Wayan, Erikson Sihotang, and Ni Ketut Wiratny. "Application Of The Business Judgment Rule Doctrine To Business Decisions Of The Directors Of The State-Owned Enterprise Persero As A Legal Entity Whose Capital Comes From Separated State Assets." International Journal of Educational Research & Social Sciences 5, no. 3 (2024): 528–35. http://dx.doi.org/10.51601/ijersc.v5i3.819.

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The juridical basis for the application of the business judgment rule principle is a reflection ofthe independence and discretion of the board of directors, where in every decision they make, noparty should be able to interfere with the challenge of their decision, including the court, even iftheir decision causes the company to suffer losses. This is regulated in Article 97 paragraph (5)and Article 104 paragraph (4) of Law no. 40 of 2007 concerning Limited Liability Companies.This provision also applies to State-Owned Enterprises Persero based on Article 1 point 2,Article 11, Article 91 of La

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Rossi-Maccanico, Pierpaolo. "The Gibraltar Judgment and the Point on Selectivity in Fiscal Aids." EC Tax Review 18, Issue 2 (2009): 67–75. http://dx.doi.org/10.54648/ecta2009009.

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A recent judgment of the Court of First Instance (CFI) provides the latest interpretation of the controversial notion of selectivity with respect to state–aid review of business tax measures pursuant to Article 87(1) of the European Community Treaty. Taxation was not the initial focus of the state–aid restrictions, but the European judicature has made it clear in some early judgments that the restriction applies to all forms of public aid including all kinds of relief from taxation normally imposed and that the restriction does not distinguish between measures of state intervention in respect

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Nadeev, I. Yu. "THE BUSINESS JUDGMENT RULE IN THE CORPORATE LAW OF THE PEOPLE'S REPUBLIC OF CHINA: COMPARATIVE LEGAL ASPECT." Ex jure, no. 1 (2024): 101–20. http://dx.doi.org/10.17072/2619-0648-2024-1-101-120.

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Abstract: the issues of director’s liability for damage caused to the property interests of the corporation and the corporation’s participants are relevant in science and judicial practice in most countries of the world. The legal system of the People’s Republic of China is of interest, since China has been reforming corporate legislation for ten years. In the course of the reform, rules on fiduciary duties were included in Chinese legislation. In the USA, the following fiduciary duties of a director are distinguished: the duty to take care of the interests of the company and its participants,

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Cravero, Ania, Dante Álvarez, Samuel Sepúlveda, Maria-Isabel Valdivieso, and Lilia Muñoz. "Meta4CBC: Metamodel for Competency-Based Curriculum Design in Higher Education." Applied Sciences 14, no. 22 (2024): 10110. http://dx.doi.org/10.3390/app142210110.

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Meta4CBC is proposed as an innovative metamodel for competency-based curriculum design in higher education, addressing the critical need to adapt curricula to contemporary challenges driven by globalization, technological advancement, and climate change. Inspired by the Business Motivation Model and Semantics of Business Vocabulary and Business Rules metamodels, Meta4CBC seeks to overcome the limitations of current CBCD models by providing a coherent structure that integrates curriculum components at supra, macro, meso, micro, and nano levels and establishes a common language that facilitates

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Lutsenko, S. I. "FIDUCIARY GAME RULES AND THE GOVERNANCE NATURE IN THE COMPANY." Strategic decisions and risk management 10, no. 2 (2019): 144–55. http://dx.doi.org/10.17747/2618-947x-2019-2-144-155.

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The author considers features of relationships between the fiduciary (management, board of director) and shareholders (beneficiaries). The nature of fiduciary relations is connected with «a critical resource» (assets) of the beneficiary. In the company economic interests of various participants (shareholders, management) face. Delegation discretion the shareholder to the management will allow to build together with the shareholder effective economic strategy of the company, under condition of execution of fiduciary duties. The management possesses administrative immunity within the limits of a

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Cheng, Jinfeng. "Financial Data Analysis and Application Based on Big Data Mining Technology." Computational Intelligence and Neuroscience 2022 (June 25, 2022): 1–8. http://dx.doi.org/10.1155/2022/6711470.

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We provide a brief overview of the connotation and characteristics of data mining technology in the era of big data, analyze the feasibility of data mining technology in business management from the economic and technical perspectives, and propose specific application suggestions according to the content and requirements of business management. This paper describes in detail the principles and steps of using the weighted plain Bayesian algorithm and the decision tree algorithm to analyze students’ performance; firstly, we need to obtain the plain Bayesian analysis model of college students’ le

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LI, SIYIN. "The Performance of Gambling Share repurchase dilemma and way out with the Company." Wonkwang University Legal Research Institute 38, no. 2 (2022): 169–86. http://dx.doi.org/10.22397/wlri.2022.38.2.169.

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China's corporate regulations on repurchase and corporate gambling have undergone a transformation from invalid to effective. The gambling agreement takes the form of contract to construct the corporate governance structure, reconstructing the original risks, interests and control pattern of the company organization, and should be subject to the company's laws and regulations.The rule of "capital reduction first and then repurchase" established in the Nine Civil Minutes relies on the principle of differentiation to shift the focus of the judgment to the performance of the contract, and puts it

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Tao, Zou, Bai Si Jun, and Rong Xi Bai. "Research on marketing management system based on independent ERP and business BI using fuzzy TOPSIS." Journal of Intelligent & Fuzzy Systems 40, no. 4 (2021): 8247–55. http://dx.doi.org/10.3233/jifs-189647.

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The rapid development of cloud computing, big data, AI, BI and other information technologies has accelerated the process of enterprise modernization and informatization. The combination of computer technology and management science promoted the formation of modern enterprise management technology. Especially in today’s era of big data, in the face of massive data, how to quickly and accurately find out the required information, analyze the memory relation of data, find out the inherent business law hidden under massive information, and provide an important reference for enterprises to make bu

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Koehn, Daryl. "Rethinking the Responsibility of International Corporations: A Response to Donaldson." Business Ethics Quarterly 3, no. 2 (1993): 177–84. http://dx.doi.org/10.2307/3857372.

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In "The language of International Corporate Ethics," Tom Donaldson largues that ethical languages focusing on avoidance of harm to human beings; on rights/duties: and on rules spelled out in a social contract are better for characterizing international corporate responsibility than languages promoting virtue; the mastering of the self; or the maximization of human welfare. While some of what Donaldson says about the strengths and weaknesses of individual theories is quite plausible and relatively noncontroversial, Donaldson does not, in my judgment, establish that the three theories he favors

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Hidayatulloh, Hidayatulloh, and Éva Erdős. "State-Owned Enterprise’s Debt in the State Financial Regime." Sriwijaya Law Review 7, no. 1 (2023): 105. http://dx.doi.org/10.28946/slrev.vol7.iss1.1843.pp105-120.

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Several Indonesian State-Owned Enterprises (SOEs) have had very high debts recently. Several reasons, such as government assignment projects, the impact of the Covid-19 pandemic, and corrupt management behaviour, have caused the increase in liability. There is a fierce debate among academics and legal scholars regarding whether the SOE’s debt is state debt. A state company is an independent legal entity separate from the state and obtains capital from separated state assets. Besides, the state, as the majority shareholder, assigns SOEs to projects that support government programs even though t

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Henny, Juliani, Cahya Susila Wibawa Kadek, Solechan, and Sonhaji. "Indonesian Regulations Related to State Losses in Persero State- Owned Enterprises Partly Owned by the State." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 04 (2023): 1805–11. https://doi.org/10.5281/zenodo.7874906.

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Indonesian Regulations Related to State Losses in Persero State-Owned Enterprises Partly Owned by the State. Persero SOE as a form of SOE has capital in the form of share ownership which is wholly or at least 51% (fifty-one percent) of its shares owned by the Republic of Indonesia. The main objective is to pursue profit. Thus, it is possible that in an SOE Persero, the shares are not only owned by the state but also partially owned by other parties. Therefore, the capital of the SOE is partly or wholly derived from state finances. The type of research used was qualitative research, especially

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Masum, Ahmad, Shahrul Nizam Salahudin, and Hajah Hanan Haji Abdul Aziz. "Corporate Governance and Directors Duty to Act in Good Faith and in the Best Interest of the Company: The Malaysian Experience." International Journal of Engineering & Technology 7, no. 4.38 (2018): 795. http://dx.doi.org/10.14419/ijet.v7i4.38.27547.

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Corporate governance is not a legal term. It is a term that refers broadly to the rules, processes, or laws by which businesses are operated, regulated, and controlled. It has traditionally specified the rules of business decision making that apply to the internal mechanisms of companies. Corporate governance mechanisms have the purpose of monitoring and controlling the management of corporations resulting in more effective management and to enhance shareholder value. The aim of this paper is to examine the duty of company directors to act in good faith and in the best interest of the company

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Valentyna, D. Kubik, and V. Obniavko Oleksandr. "Ethical component of accounting policy of enterprises." Economics: time realities 6, no. 46 (2019): 118–26. https://doi.org/10.5281/zenodo.3878613.

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The importance and role of accounting policy as an important tool of enterprise management are analyzed, in the development of which strategic, current and operational goals and tasks of enterprise development must be taken into account, as well as taking into account real characteristics and features of the enterprise. It is justified that professional accounting cannot be effective if it does not include ethical conduct, which is the ultimate guarantee of professional service and high quality of services. The most widespread manifestations of the problem of compliance with the rules of profe

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Zigo, Daniel. "CJEU: WM and Sovim SA v. Luxembourg Business Registers (Joined Cases C-37/20 and C-601/20)." Bratislava Law Review 7, no. 2 (2023): 227–40. http://dx.doi.org/10.46282/blr.2023.7.2.725.

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Rules against money laundering and terrorist financing are an area of law in which the European Union is significantly active and introduces many innovations. Public registers of beneficial ownership were one of the crucial tools with which this legislation promoted the openness of corporate structures in the European environment. For this reason, the judgment of the European Court of Justice in the Joined Cases C-37/20 and C-601/20, WM and Sovim SA v. Luxembourg Business Registers, which cancelled public access to beneficial ownership registers, caused an immense response. Part of the public

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