Individualism

Individualisme

These Stores are available for individuals aged 13 years or older.
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Toko dapat digunakan oleh setiap orang berusia 13 tahun atau lebih.
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PERAK police was quick to react recently to what seemed like an initiation ceremony in Manjung, where about 180 people were arrested. What was of greater concern was that out of this number, 30 were students who were scheduled to sit for their SPM exams. Apparently, they were gathered to take an oath, swearing allegiance to whatever organisation they belonged to. It seemed to have similarities with the old secret society structure and probably, that was what prompted the swift and decisive action by the authorities. It would be prudent for the authorities to probe deeper into every individual's role and intention in attending the gathering.

PERAK police was quick to react recently to what seemed like an initiation ceremony in Manjung, where about 180 people were arrested. What was of greater concern was that out of this number, 30 were students who were scheduled to sit for their SPM exams. Apparently, they were gathered to take an oath, swearing allegiance to whatever organisation they belonged to. It seemed to have similarities with the old secret society structure and probably, that was what prompted the swift and decisive action by the authorities. It would be prudent for the authorities to probe deeper into every individual's role and intention in attending the gathering.

We have investigated the interaction of near infrared pulsed laser radiation with metallic powders both theoretically and experimentally at 1.064 mm with a pulsed Nd:YAG laser.The lower average power requirement (below 100 watts) in the case of pulsed interaction, predicted by calculations, has been confirmed.T emperature measurements show that a lower average temperature occurs whereas consolidation takes place at much lower average power compared to continuous wave sintering.The sintered material has been analysed and the results are compared to the calculation predictions: material analysis has shown that only a narrow surface layer of the individual powder particles has been affected by the interaction.Ther efore, significant material modifications only take place in the mentioned surface layer of the single grains whereas the main part of the material remains unchanged.Furthermor e, surface finishing of the work piece by means of a pulsed Nd:Glass laser have been performed, which leads to a bulk-like density at the surface.

We have investigated the interaction of near infrared pulsed laser radiation with metallic powders both theoretically and experimentally at 1.064 mm with a pulsed Nd:YAG laser.The lower average power requirement (below 100 watts) in the case of pulsed interaction, predicted by calculations, has been confirmed.T emperature measurements show that a lower average temperature occurs whereas consolidation takes place at much lower average power compared to continuous wave sintering.The sintered material has been analysed and the results are compared to the calculation predictions: material analysis has shown that only a narrow surface layer of the individual powder particles has been affected by the interaction.Ther efore, significant material modifications only take place in the mentioned surface layer of the single grains whereas the main part of the material remains unchanged.Furthermor e, surface finishing of the work piece by means of a pulsed Nd:Glass laser have been performed, which leads to a bulk-like density at the surface.

The following is an overview of establishing a business in Thailand. As in most countries, there are three kinds of business organizations in Thailand: Sole proprietorships, partnerships, and limited companies. The most popular form of business organization among foreign investors is the private limited company. Private limited companies require a minimum of three promoters and must file a memorandum of association, convene a statutory meeting, register the company, and obtain a company income tax identity card. They must also follow accounting procedures specified in the Civil and Commercial code,the Revenue Code and the Accounts Act. A balance sheet must be prepared once a year and filed with the Department of Revenue and Commercial Registration. In addition, companies are required to withhold income tax from the salary of all regular employees. The Ministry of Industry administers The Factory Act, which governs factory construction and operation, as well as safety and pollution-control requirements. In some cases, factories do not require licenses, in other instances the requirement is simply to notify officials in advance of start-up, and in some cases licenses are required prior to commencing operations. Licenses are valid for five years, and are renewable. Thailand recognizes three kinds of intellectual property rights: patents, trademarks, and copyrights. The Patent Act protects both inventions and product designs and pharmaceuticals.The Copyright Act protects literary, artistic works, and performance rights, by making it unlawful to reproduce or publish such works without the owner's permission. The Trademark Act governs registration of, and provides protection for, trademarks. The Alien Occupation Law requires all foreigners working in Thailand to obtain a Work Permit prior to starting work in the Kingdom, except when they are applying under the Investment Promotion Law, in which case they have 30 days to apply. Non-Immigrant visas provide the holder with eligibility to apply for a work permit, and allow the holder to work while the work permit application is being considered. Through the links below, you can learn more about topics such as industrial licensing, taxation, patents and trademarks , and the cost of doing business in Thailand. You can also find out about the status of Thai infrastructure, including facilities such as airports, deep sea ports, and highways, and the availability of power, water and telecommunications. In addition, there is a link to a page of statistics, which displays tables of utility, communications and labor costs, tax rates, information about air, sea, rail and road freight pricing, and information about availability and cost of land within industrial estates. Other charts and tables provide costs of establishing and running an office in Bangkok, and the results of a survey of expatriate living costs in Bangkok. This page also contains information about industrial production of selected products in Thailand, tables breaking down Thai imports and exports by product and a table displaying interest rate movements for the past 5 years. By the time you have finished visiting all these pages, you will have a complete picture about the business climate in Thailand. Company Establishment 1. Forming a Company Procedures for Establishing a Company 1. Procedures for Establishing a Company 1.1 Company Registration 1.1.1 Promoters Company promoters are responsible for registering the company with the Ministry of Commerce (MOC). The promoters must be individuals (not juristic persons) who are 20 years of age or older, and they must be available to sign documentation during the registration process. There must be a minimum of 3 promoters for a private limited company and at least 15 promoters for a public limited company. Each of the promoters is required to be among the company’s initial shareholders immediately after the company’s registration and is required to hold a minimum of one share upon the company's registration. However, they are generally free to transfer those shares to existing shareholders or third parties, thereafter, if they wish. It is not required for the individuals serving as promoters to reside in Thailand. Promoters' potential legal liability is generally limited to the par value of the shares they will hold after registration is completed. The promoters are also responsible for paying expenses associated with the company's registration. After registration, however, the company may choose to reimburse the promoters for those expenses. 1.1.2 Timing Registration of the company occurs at the MOC and can be accomplished on the same day as the registration of the memorandum of association provided that: All registered shares have been subscribed for A statutory meeting is held to transact the business with the presence of all promoters and subscribers, and all promoters and subscribers have approved the transacted business The promoters have handed over the business to the directors and The payment of at least 25% of the total shares has been paid by the shareholders. If the company falls under the definition of “foreign” (as defined in the Foreign Business Act (FBA)), it will normally be required to obtain Cabinet approval or a Foreign Business License prior to commencing operations. Applying for and obtaining the company’s tax ID card and VAT certificate (if required) takes place after registration with the MOC and can normally be accomplished within seven to 10 days after providing all required information and documents to the Revenue Department. 1.1.3 Filings All documents associated with the company’s registration must be submitted to the registrar of the Department of Business Development of the MOC; or, if the company’s office is to be located outside of Bangkok, they must be submitted to the filing office of the province where the office will be located. All documents associated with the registration of the company’s tax ID card and VAT certificate must be submitted to the Central Filing Office of the Revenue Department in Bangkok; or, if the company’s office is to be located outside of Bangkok, to the Revenue Office of the province where the office will be located. 1.2 Registration Process 1.2.1 Corporate Name Reservation The first step of the company registration process is name reservation. To reserve a name, one of the promoters is required to submit a signed Name Reservation Form to the Department of Business Development of the MOC. The promoter is required to supply the requested company name together with two alternative names. The registrar will then examine the application in order to ensure that: No similar company names have previously been reserved; and The names do not violate any ministerial rules. If the applicant's intended name is in conflict with either of the above, that name will be rejected and the registrar will consider the alternative names submitted. This process can normally be completed within two to three days. If all three names submitted are rejected, the applicant will be required to re-submit the form with three new names. The registrar has considerable discretion with regard to the matter of company names. Many times, the first name or even the first two names are rejected for violating one of the two rules stated above. Once the name is approved, the corporate name reservation is valid for 30 days, with no extensions. 1.2.2 Filing a Memorandum of Association After the name reservation has been approved, the company must then submit its Memorandum of Association (MOA). The MOA must include the name of the company, the province where the company will be located, the scope of the company’s business, the capital to be registered, and the names of the promoters. The capital information must include the number of shares and their par value. At the formation step, the authorized capital, although partly paid, must all be issued. The memorandum registration fee is 50 baht per 100,000 baht of registered capital. The minimum fee is 500 baht and the maximum fee is 25,000 baht. Although there are no minimum capital requirements, the amount of capital should be respectable and adequate for the intended business operation. However, if the company falls under the definition of a foreign company, the following rules apply: If the company engages in activities specified in the FBA, its minimum registered capital would be the greater of 25% of the company’s average per year expenses for its first three years of operation and 3 million baht (exceptions apply) fully (100%) paid up. If the company does not engage in activities specified in the FBA, its minimum registered capital would be 2 million baht fully (100%) paid up. If the company is to employ foreigners, other minimum registered capital requirements may also apply. 1.2.3 Convening a Statutory Meeting Once the share structure has been defined, a statutory meeting is called, during which the following are determined: The adoption of the Articles of Association (by-laws) Ratification of any contracts entered into and any expenses incurred by the promoters in promoting the company Fixing the amount of remuneration, if any, to be paid to the promoters Fixing the number of preferred shares, if any, to be issued, and the nature and extent of the preferential rights accruing to them Fixing the number of ordinary shares or preferred shares to be allotted as fully or partly paid-up other than in money, if any, and the amount up to which they shall be considered as paid-up. Appointment of the initial director(s) and auditor(s) and determination of the respective powers of the directors. The promoters shall over the business to the directors. 1.2.4 Registration Within three months of the date of the statutory meeting, the directors must submit the application to establish the company. If not registered within the specified period, the company statutory meeting shall be void and if would like to register to establish the company, shall arrange the meeting for persons who reserve to buy the shares again. During the registration process, the promoters will be required to supply the name, license number, and remuneration of the auditor the company is planning to hire. The company registration fee is 500 baht per 100,000 baht of registered capital. The minimum fee is 5,000 baht and the maximum fee is 250,000 baht. The directors shall then cause the promoters and subscribers to pay forthwith upon each share payable in money such amount, not less than 25%, as provided by the prospectus, notice, advertisement, or invitation. The company is then registered as a legal entity (or juristic person). If all necessary documents are complete and duly signed by all promoters, directors, and shareholders, the above steps can be completed in one day. 1.2.5 Registering for Tax Documents Companies liable for income tax must obtain a tax ID card and number from the Revenue Department within 60 days of incorporation or the start of operations. Companies that have turnover in excess of 1.2 million baht must also register for VAT with the Revenue Department within 30 days of the date the annual turnover exceeded that threshold. 2. Accounting and Financial Reporting Requirements 2.1 Books of Accounts and Statutory Records Companies must keep books and follow accounting procedures as specified in the Civil and Commercial Code, the Revenue Code, and the Accounts Act. Documents may be prepared in any language, provided that a Thai translation is attached. All accounting entries should be written in ink, typewritten, or printed. Specifically, Section 12 of the Accounts Act of 2000 provides rules on how accounts should be maintained: "In keeping accounts, the person with the duty to keep accounts must hand over the documents required for making accounting entries to the bookkeeper correctly and completely, in order that the accounts so kept may show the results of operations, financial position according to facts and accounting standards." 2.2 Accounting Period A newly established company should close accounts within 12 months of its registration. Thereafter, the accounts should be closed every 12 months. If a company wishes to change its accounting period, it must obtain written approval from the Director-General of the Revenue Department. 2.3 Reporting Requirements All juristic companies, partnerships, branches of foreign companies, and joint ventures are required to prepare a financial statement for each accounting period. The financial statement must be audited by and subjected to the opinion of a certified auditor, with the exception of the financial statement of a registered partnership established under Thai law, whose total capital, assets, and income are not more than that prescribed in Ministerial Regulations. The performance record is to be certified by the company auditor, approved by shareholders, and filed with the Commercial Registration Department of the MOC and with the Revenue Department of the Ministry of Finance (MOF) within 150 days of the end of the fiscal year. 2.4 Accounting Principles In general, the basic accounting principles practiced in the United States are accepted in Thailand, as are accounting methods and conventions sanctioned by law. The Institute of Certified Accountants and Auditors of Thailand is the authoritative group promoting the application of generally accepted accounting principles. Any accounting method adopted by a company must be used consistently and may be changed only with approval of the Revenue Department. Certain accounting practices of note include: Depreciation: The Revenue Code permits the use of varying depreciation rates according to the nature of the asset, which has the effect of depreciating the asset over a period that may be shorter than its estimated useful life. These maximum depreciation rates are not mandatory. A company may use a lower rate that approximates the estimated useful life of the asset. If a lower rate is used in the books of the accounts, the same rate must be used in the income tax return. Accounting for Pension Plans: Contributions to a pension or provident fund are not deductible for tax purposes unless they are actually paid out to the employees, or if the fund is approved by the Revenue Department and managed by a licensed fund manager. Consolidation: Local companies with either foreign or local subsidiaries are not required to consolidate their financial statements for tax and other government reporting purposes, except for listed companies, which must submit consolidated financial statements to the Securities and Exchange Commission of Thailand . Statutory Reserve: A statutory reserve of at least 5% of annual net profit arising from the business must be appropriated by the company at each distribution of dividends until the reserve reaches at least 10% of the company's authorized capital. Stock Dividends: Stock dividends are taxable as ordinary dividends and may be declared only if there is an approved increase in authorized capital. The law requires the authorized capital to be subscribed in full by the shareholders. 2.5 Auditing Requirements and Standards Audited financial statements of juristic entities (i.e. a limited company, registered partnership, branch, representative office, regional office of a foreign corporation, or joint venture) must be certified by an authorized auditor and be submitted to the Revenue Department and to the Commercial Registrar for each accounting year. However, for a registered partnership with registered capital of less than five million baht, total revenue of no more than 30 million baht, and total assets of no more than 30 million baht, financial statements need only be submitted to the Revenue Department and not to the Commercial Registrar. Auditing practices conforming to international standards are, for the most part, recognized and practiced by authorized auditors in Thailand. 3. Types of Business Organizations Thailand recognizes three types of business organizations: partnerships, limited companies and joint ventures. 3.1 Partnerships According to the Civil and Commercial Code (CCC), partnerships can be divided into 2 types: (1) Ordinary Partnerships (2) Limited Partnerships 3.1.1 Ordinary Partnership In an ordinary partnership, all the partners are jointly and wholly liable for all obligations of the partnership. An ordinary partnership may or may not register as a juristic person. Therefore, an ordinary partnership can be divided into 2 types: (1) Non-registered Ordinary Partnership - has no status as a juristic person and is treated, for tax purposes, as an individual. (2) Registered Ordinary Partnership - is registered with the Commercial Registrar as a juristic person and is taxed as a corporate entity. 3.1.2 Limited Partnership Limited partnerships can take two forms: (1)One or more partners whose individual liability is limited to the amount of capital contributed to the partnership, or (2) One or more partners who are jointly and unlimitedly liable for all the obligations of the partnership. Limited partnerships must be registered and are taxed as a corporate entity. 3.1.3 Partnership Registration When two or more people agree to invest in one of the aforementioned types of partnership, the appointed managing partner is responsible for registering the partnership with the commercial registration office of the province that the head office of the partnership is located in. A limited partnership must be only managed by a partner with unlimited liability. The fee for registering a partnership is 1,000 baht for every 100,000 baht of registered capital. The minimum fee is 1,000 baht and the maximum fee is 5,000 baht. 3.2 Limited Companies There are two types of limited companies: private limited companies and public limited companies. The first is governed by the Civil and Commercial Code and the second is governed by the Public Limited Company Act. 3.2.1 Private Limited Companies Private Limited Companies in Thailand have basic characteristics similar to those of Western corporations. A private limited company is formed through a process that leads to the registration of a Memorandum of Association (Articles of Incorporation) and Articles of Association (By-laws) as its constitutive documents. Shareholders enjoy limited liability, i.e. limited to the remaining unpaid amount, if any, of the par value of their shares. The liability of the directors, however, may be unlimited if stipulated as such in the company's MOA. Limited companies are managed by a board of directors in accordance with the company's charter and by-laws. All shares must be subscribed to, and at least 25% of the subscribed shares must be paid up. Both common and preferred shares of stock may be issued, but all shares must have voting rights. Thai law prohibits the issuance of shares with a par value of less than five baht. Treasury shares are prohibited. A minimum of three shareholders is required at all times. Under certain conditions, a private limited company may be wholly owned by foreigners. However, in those activities reserved for Thai nationals, foreigner participation is generally allowed up to a maximum of 49%. The registration fee for a private limited company is 5,500 baht per million baht of capital. The 49% limit in certain reserved businesses can be exceeded or exempted if a Foreign Business License is granted. If the desired business is unique, does not compete with Thai businesses, or involves dealings among members of an affiliated company, the chance of approval is more probable. Conditions, such as minimum capital, transfer of technology and reporting requirements, may be attached to Foreign Business License 3.2.2 Public Limited Companies Subject to compliance with the prospectus, approval, and other requirements, public limited companies registered in Thailand may offer shares, debentures, and warrants to the public and may apply to have their securities listed on the Stock Exchange of Thailand (SET). Public limited companies are governed by the Public Limited Company Act B.E. 2535 (A.D. 1992), as amended by Public Limited Company Act No. 2 B.E. 2544 (A.D. 2001) and Public Limited Company Act No. 3 B.E. 2551 (A.D. 2008). The rules and regulations concerning the procedure of offering shares to the public is governed by the Securities and Exchange Act B.E. 2535 (A.D. 1992) and the amendments thereto, under the control of the Securities and Exchange Commission (SEC). All companies wishing to list their shares on the SET must obtain the approval of and file disclosure documents with the SEC, and then obtain SET approval to list their shares. For public limited companies, there is no restriction on the transfer of shares (except to satisfy statutory or policy ceilings on foreign ownership); director’s proxies are not allowed; circular board resolutions are not allowed; directors are elected by cumulative voting (unless the MOA provides otherwise); at least 50% of the directors must reside in Thailand; and board meetings must be held at least once every three months. Directors’ liabilities are substantially increased. A minimum of 15 promoters is required for the formation and registration of a public limited company, and the promoters must hold their shares for a minimum of two years before they can be transferred. The Board of Directors must have a minimum of five members, at least half of whom are Thai nationals. Shares must have a face value of at least five baht each and be fully paid up. Restrictions on share transfers are unlawful, with the exception of those protecting the rights and benefits of the company as allowed by law and those maintaining the Thai/foreigner shareholder ratio. Debentures may only be issued with the approval of three quarters of the voting shareholders. The registration fee is 2,000 baht per million baht of registered capital. The qualifications for independent directors of listed companies and securities companies that have initial public offerings was amended in April 2009, as follows: 1. At least one-third of the board’s complement should be independent directors, and in any case, the number should not be fewer than three. This will apply for listed companies Companies’ annual general shareholders’ meetings from the year 2010 onwards. In the case of an IPO, the requirement for independent directors has to be complied with from 1 July 2008 onwards. 2. The independent director must not have any business or professional relationship with the head office, subsidiaries, associates, or jurist person in his own interest, whether directly or indirectly, as outlined in the Thai Securities and Exchange Commission Circular No. Kor Lor Tor Kor (Wor) 11/2552 Re: the Amendment of the Regulation regarding the independent director. 3.2.3 Scrutinization of Thai Shareholders in Limited Companies In 2006, the Commercial Registrar prescribed new rules for the registration of both public and private limited companies. The rules require that sources of investment by Thai nationals in the following two categories of new companies be scrutinized: (1) A company in which foreigners hold between 40% and 50% of the shares. (2) A company in which foreigners hold less than 40% of the shares but a foreigner is a director with the power to bind the company. All Thai shareholders must disclose the source of their funds to the MOC. An application for the incorporation of a limited company must now be accompanied by at least one of the following documents evidencing the source of funds of each Thai shareholder: * Copies of deposit passbooks or bank statements disclosing transactions over the past 6 months * A letter issued by a bank certifying the financial position of the shareholder * Copies of other documents evidencing the source of funds (i.e. loan documentation) In addition, the MOC has issued internal guidelines in support of the rules, which set out the following matters: * The amounts shown in the documents of each Thai shareholder evidencing the source of funds must equal or exceed the amount of funds invested by that Thai shareholder. * The rules do not apply if a foreign national(s) has joint authority with a Thai national(s) to act on behalf of the limited company. " Copies of deposit passbooks or bank statements disclosing transactions that are less than six months old may be submitted to the MOC provided that entries on at least one day identify a balance that is equal to or exceeds the funds invested by the relevant shareholder. Thai shareholders must provide evidence of their sources of funds regardless of the value of their shares. 3.3 Other Forms of Corporate Presence Branches of Foreign Companies Foreign companies may carry out certain business in Thailand through a branch office. Branch offices are required to maintain accounts only relating to the branch in Thailand. There is no special requirement for foreign companies to register their branches in order to do business in Thailand. However, most business activities fall within the scope of one or more laws or regulations that require special registration (e.g., VAT registration, taxpayer identification card, Commercial Registration Certificate, Alien Business License, etc.), either before or after the commencement of activities. Therefore, foreign business establishments must follow generally accepted procedures. It should be borne in mind that the branch is part of the parent company and therefore the parent retains legal liability for contracts, and for tortious acts done. For tax purposes, a branch is considered a permanent establishment, and its revenue is subject to Thai tax. It is important to clarify beforehand what constitutes income that is subject to Thai tax because the Revenue Department may consider revenue directly earned by the foreign head office from sources within Thailand to be subject to Thai tax. A condition for approval of a Foreign Business License for a branch of a foreign corporation is that minimum capital amounting to no less than five million baht be brought into Thailand within four years of start-up. The branch may be allowed to operate for a period of five years, unless a shorter period is applied for. Extension of the original duration of the license to operate may be granted, provided that the working capital to be brought into Thailand requirement is met. Representative Offices of Foreign Companies A representative office is defined as an office in Thailand of a foreign company engaged in the business of international trading. A representative office in Thailand cannot engage in any profit-seeking or profit-making enterprise. The scope of activities of a representative office must be limited to approved activities, or significant Thai tax liabilities can arise. The risk of exceeding the scope of activities is that the income of the parent or affiliated companies may be deemed earned in Thailand and subject to taxation. If the representative office engages in other activities for which permission is not granted, such as buying or selling goods on behalf of the head office, it will be regarded as doing business in Thailand and may be subject to Thai taxation on all income received from Thailand. Also, the representative office may not act on behalf of third persons. Any such business or income-earning activities could amount to a violation of the conditions of the license to establish and operate a representative office, which in turn could result in revocation of that license. A representative office which undertakes one or more of the approved activities in Thailand without rendering any service to any other person, and which refrains from prohibited activities, is not subject to Thai taxation. Such a representative office is understood to be receiving a subsidy from the head office to meet its expenses in Thailand. Gross receipts or revenues received by a representative office from the head office are not characterized as revenue to be included in the computation of juristic person income tax. Even though they are not subject to taxation in Thailand, all representative offices are still required to obtain a Corporate Tax Identification number and submit income tax returns and audited financial statements to the Revenue Department. They are also required to submit the same to the Department of Business Development. Scope of Representative Office Activities “International trading business” means activities concerning: Sourcing of goods or services for head office Checking and controlling the quality and quantity of goods purchased or hired to manufacture in Thailand by the head office Giving advice concerning goods of the head office sold to agents or consumers in Thailand Dissemination of information concerning new goods or services of the head office Reporting on business trends in Thailand to the head office. The above international trading business is regarded as a service activity under Schedule 3 of the Foreign Business Act, and thus the establishment of a representative office requires an alien business license from the Director-General of the Department of Business Development. Fees for Representative Office Application fee (nonrefundable) is THB 2,000. If the application is approved, the government fee will be set at the rate of THB 5 for every THB 1,000 or a fraction thereof of the registered capital, with a minimum of THB 20,000 and a maximum of THB 250,000. Tax Position of Representative Office The representative office is required to obtain a corporate tax identification number and submit income tax returns and balance sheets, even if nil. Individual aliens and all local staff are required to obtain taxpayer cards and pay personal income tax. 3.4 Regional Operating Headquarters (ROH) A Regional Operating Headquarters (ROH) is a juristic company or partnership organized under Thai law to provide managerial, technical, or other supporting services (see below) to its associated companies or its domestic or foreign branches. Supporting Services (1) General administration, business planning, and coordination (2) Procurement of raw materials and components (3) Research and development (4) Technical support (5) Marketing control and sales promotion planning (6) Training and personnel management (7) Corporate financial advisory services (8) Economic or investment research and analysis (9) Credit control and administration (10) Any other services stipulated by the Director-General of the Revenue Department Associated Company A juristic company or partnership that is related to the ROH in one of the following manners: A. Shareholding basis: i. A juristic company or partnership holding shares in the ROH worth not less than 25% of total capital ii. A juristic company or partnership in which the ROH is a partner or holds shares worth not less than 25% of total capital iii. A juristic company or partnership in which a juristic company or partnership under (i.) is a partner or holds shares worth not less than 25% of total capital B. Control basis: i. A juristic company or partnership that has the power to control or supervise the operation and management of the ROH ii. A juristic company or partnership that the ROH has the power to control or supervise the operation and management iii. A juristic partnership that a juristic company or partnership in (i.) has the power to control or supervise the operation and management Incentives The government provides tax breaks and incentives to attract foreign companies to set up in the Kingdom. A. Reductions/exemptions on Corporate Income Tax i. Business income - ROH will be taxed at the reduced corporate rate of 10% on income derived from the provision of qualifying services to the ROH's associated companies or branches. ii. Royalties - Royalties received from associated companies or branches arising from R

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Violation Processing To understand what has actually taken place during a computing session, it is often necessary to have a mechanism that captures the detail surrounding access, particularly accesses occurring outside the bounds of anticipated actions. Any activity beyond those designed into the system and specifically permitted by the generally established rules of the site should be considered a violation. Capturing activity permits determination of whether a violation has occurred or whether elements of software and hardware implementation were merely omitted, therefore requiring modification. In this regard, tracking and analyzing violations are equally important. Violation tracking is necessary to satisfy the requirements for the due care of information. Without violation tracking, the ability to determine excesses or unauthorized use becomes extremely difficult, if not impossible. For example, a general user might discover that, because of an administrative error, he or she can access system control functions. Adequate, regular tracking highlights such inappropriate privileges before errors can occur. An all-too-frequently overlooked component of violation processing is analysis. Violation analysis permits an organization to locate and understand specific trouble spots, both in security and usability. Violation analysis can be used to find: • The types of violations occurring. For example: —Are repetitive mistakes being made? This might be a sign of poor implementation or user training. —Are individuals exceeding their system needs? This might be an indication of weak control implementation. —Do too many people have too many update abilities? This might be a result of inadequate information security design. • Where the violations are occurring, which might help identify program or design problems. • Patterns that can provide an early warning of serious intrusions (e.g., hackers or disgruntled employees). A specialized form of violation examination, intrusion analysis (i.e., attempting to provide analysis of intrusion patterns), is gaining increased attention. As expert systems gain in popularity and ability, their use in analyzing patterns and recognizing potential security violations will grow. The need for such automated methods is based on the fact that intrusions continue to increase rapidly in quantity and intensity and are related directly to the increasing number of personal computers connected to various networks. The need for automated methods is not likely to diminish in the near future, at least not until laws surrounding computer intrusion are much more clearly defined and enforced. Currently, these laws are not widely enforced because damages and injuries are usually not reported and therefore cannot be proven. Overburdened law enforcement officials are hesitant to actively pursue these violations because they have more pressing cases (e.g., murder and assault). Although usually less damaging from a physical injury point of view, information security violations may be significantly damaging in monetary terms. In several well-publicized cases, financial damage has exceeded $10 million. Not only do violation tracking and analysis assist in proving violations by providing a means for determining user errors and the occasional misuse of data, they also provide assistance in preventing serious crimes from going unnoticed and therefore unchallenged.

Aggressive behavior in children is a widespread problem that is gaining increasing attention throughout the world and the search for effective solutions poses a major challenge to practitioners and policy makers (Connor, 2002). In the Israeli educational system, individual art therapy is one of the main interventions available, apart from school-wide prevention programs. Kramer (1972) suggests that art therapy is ideal forworking with aggressive children1 as aggression is an abundant source of energy for creative activity. The creative process both utilizes and neutralizes the client’s pent-up aggression. Unique difficulties and dilemmas may arise, however, in treating this population, and these may be implicated in treatment effectiveness (Nissimov-Nahum, 2007, 2008). One central issue thatmay play an important role is the personal experience of the therapist. The general literature on psychotherapy has highlighted the significance and impact of therapists’ conscious and unconscious feelings and reactions toward the client, often termed counter-transference. These may be especially relevant in the treatment of aggressive clients. Winnicott (1975) writes that “If an analyst is to analyse psychotics or anti-socials he must be able to be so thoroughly aware of the counter-transference that he can sort

Penjelasan tentang Computer Security dan Jenis-jenisnya Computer Security Dalam perkembangan zaman era globalisasi seluruh segala macam tekhnologi telah berkembang secara pesat. Di dalamnya terdapat segala macam tekhnologi seperti Tekhnologi informasi, tekhnologi industri dan berbagai macam tekhnologi lainnya. Kita di wajibkan harus mengikuti perkembangan itu, jika tidak maka kita akan di anggap sebagai makhluk sosial tanpa mengetahui sedikitpun segala macam perkembangan tekhnologi terutama tekhnologi informasi seperti Computer Security/pengamanan komputer. Computer Security merupakan sistem pengamanan komputer yang merupakan cabang dari tekhnologi komputer yang diterapkan pada komputer jaringan. Dalam pengamanan komputer ini bertujuan untuk perlindungan informasi, harta benda dari pencurian maupun melindungi aplikasi-aplikasi yang ada pada komputer dalam mencegah serangan yg masuk ke dalam komputer sehingga dapat merusak segala sistem yang ada pada komputer. Selain itu dalam Istilah keamanan komputer dapat diartikan sebagai proses kolektif dan mekanisme dengan mana informasi sensitif yang berharga maupun berjasa yang dilindungi dari publikasi, gangguan atau kehancuran oleh kegiatan yang tidak sah atau individu dan dapat dipercaya dari peristiwa yang tidak direncanakan oleh kita sebagai pemakai/pengguna sistem tersebut. Sistem pengamanan komputer ini dapat terdiri dari : A.Security by design/pengamanan oleh tujuan Dalam sistem keamanan ini teknologi di dasarkan pada logika sebagai jaminan dalam membentuk tujuan utama dari berbagai aplikasi komputer serta merancang sebuah program dengan keamanan dalam pemikiran sering memaksakan pembatasan pada perilaku program. Dan dalam mendesign harus menggunakan "pertahanan mendalam", di mana lebih dari satu subsistem perlu untuk dikompromikan agar tidak melanggar integritas sistem dan informasi yang dimilikinya. Di security by design terdapat prinsip Cascading, prinsip itu mengakui bahwa beberapa rintangan yang rendah tidak membuat rintangan tinggi. Jadi prinsip Cascading merupakan beberapa mekanisme yang lemah dan tidak memberikan keamanan yang lebih kuat dalam mekanisme tunggal. B.Security architecture Dalam Sistem keamanan ini kita dapat mendefinisikan sistem keamanan arsitektur yang bertujuan untuk menggambarkan bagaimana kontrol keamanan (keamanan penanggulangan) yang diposisikan, dan bagaimana mereka berhubungan dengan arsitektur teknologi informasi secara keseluruhan. Tujuan sistem ini adalah untuk mempertahankan atribut kualitas sistem, di antaranya kerahasiaan, integritas, ketersediaan, akuntabilitas dan jaminan di dalam sistem tersebut. C.Security Operating System Sebagian besar sistem ini didasarkan pada ilmu pengetahuan yang dikembangkan pada tahun 1980 dan digunakan untuk memproduksi apa yang mungkin ada dalam beberapa sistem operasi. Selain itu sistem ini juga menggunakan berbagai macam contoh seperti dari kebijakan keamanan komputer model Bell-LaPadula, pada contoh ini kita didasarkan pada kopling fitur perangkat keras mikroprosesor khusus dan juga sering melibatkan unit manajemen memori ke kernel operasi khusus dengan benar dalam menerapkan sistem tersebut. Ini bertujuan untuk membentuk dasar sistem operasi yang aman, dan pada bagian kritis tertentu dirancang dan diterapkan dengan benar, dapat memastikan kemustahilan mutlak penetrasi oleh elemen yang sedang bermusuhan. Sistem operasi ini dirancang terutama bertujuan untuk melindungi informasi keamanan nasional, rahasia militer, dan data lembaga keuangan internasional. Contoh dari alat keamanan tersebut seperti Orange Book-1 untuk dioperasikan selama rentang "Top Secret" untuk "unclassified" (termasuk Honeywell SCOMP, USAF SACDIN, NSA hitam dan Boeing MLS LAN). Sistem ini di gunakan pada web server, penjaga, database server, dan host manajemen dan digunakan tidak hanya untuk melindungi data yang tersimpan pada sistem tetapi juga untuk memberikan perlindungan tingkat tinggi untuk koneksi jaringan dan layanan routing. D. Secure Coding Pada sistem ini kita tidak didasarkan pada sistem operasi yang aman yang mampu mempertahankan domain untuk pelaksanaan sendiri, mampu melindungi kode aplikasi dari subversi berbahaya, dan mampu melindungi sistem dari kode yg terdapat pd sistem tersebut. Maka derajat keamanan yang tinggi tidak dapat mungkin dimengerti, pada lingkungan komersial menurut hasil dan faktanya terdapat kerentanan perangkat lunak subversi dari jenis yang dikenal beberapa cacat coding. Cacat perangkat lunak umum termasuk buffer overflows, kerentanan format string, overflow integer, dan kode / perintah injeksi. Contohnya pada bahasa pemrograman C dan C bahasa tersebut sangat rentan terhadap kode / perintah injeksi dan cacat pada perangkat lunak lain yang memfasilitasi subversi. Sumber : Wikipedia.or.id Diposkan oleh Aryo Sudibyo di 06:46

Contoh Naskah Pidato Anti Rokok Sedunia Contoh Naskah Pidato yang bertemakan tentang tembakau dan rokok dalam rangka memperingati hari anti rokok sedunia. Assalamu’alaikum warahmatullahi wabarakatuh. Yang terhormat Bapak/Ibu... yang kami hormati, juga teman-teman semuanya. Pertama-tama marilah kita panjatkan puji dan syukur kehadirat Allah SWT. yang mana berkat rahmat serta karunianya, kita semua dapat hadir di tempat ini dalam keadaan sehat wal’afiat. Selanjutnya, Shalawat serta salam semoga tetap tercurah dan dilimpahkan kepada junjungan kita Nabi Besar Muhammad Saw. dimana beliaulah yang telah mengangkat kita semua dari jalan yang dimurkai Allah menuju jalan yang diridhoi Allah. Dan semoga kita termasuk salah satu umatnya yang setia terhadap ajarannya hingga akhir jaman. Teman-taman sekalian. Berbicara mengenai tembakau, tentunya kita akan teringat pada sebuah benda yang bernama rokok. Rokok merupakan sebuah gulungan tembakau yang bersalut daun nipah kertas yang dibakar untuk kemudian dihisap. Di negeri ini, banyak sekali orang bahkan hampir semua tingkatan umur yang suka menghisap rokok. Dan bagi mereka yang sudah kecanduan dengan benda ini, maka akan sangat sulit untuk menghentikannya. Hal ini disebabkan oleh nikotin yang terdapat di dalam benda ini. Nikotin adalah nama racun yang terdapat pada tembakau yang menyebabkan orang kecanduan untuk menghisap rokok. Perlu diketahui, setetes racun nikotin dapat membunuh seekor ayam. Dan kemudian bayangkan apa yang terjadi pada seseorang yang merokok selama 10 tahun, berbagai penyakit muncul akibat terdapatnya empat ribu bahan kimia beracun dalam sebatang rokok. Belum lagi jika dihitung uang yang dibakar dalam sepuluh tahun.Kita asumsikan harga rokok satu bungkus seharga Rp. 7000 dan kita kalikan 366 dikalikan lagi dengan sepuluh. Dan hasilnya adalah Rp. 25.620.000. dengan asumsi seperti itu saya pikir jumlah ini cukup untuk membiayai sekolah anak dari mulai sekolah dasar hingga sekolah menengah atas. Jika ada sepuluh juta orang dari sekian ratus juta orang penduduk Indonesia yang merokok dalam sepuluh tahun, jumlah uang yang dibakar percuma dan menimbulkan penyakit berjumlah 256 triliun lebih. Pernahkah anda memperhatikan knalpot kendaraan bermotor? disebuah knalpot kendaraan bermotor terdapat jelaga hitam yang sudah mengerak dan mengeras akibat dilalui oleh asap hasil pembuangan kendaraan bermotor. Hal itu juga terjadi pada paru-paru orang yang suka merokok yang sering dilalui oleh asap rokok selama bertahun-tahun. Dan tentunya ini akan mengakibatkan penyakit paru-paru. Oleh karena itu, bagi kita yang sudah terlanjur kecanduan dengan benda itu, marilah kita berusaha untuk menghentikanya sedikit demi sedikit sampai akhinya bisa terlepas dari keterikatan dan ketergantungan kita pada benda tersebut, dan bagi kalian yang belum pernah merasakan rokok, janganlah coba-coba walau hanya sekedar iseng atau karena gengsi. Semua itu demi kesehatan kita semua. Demikianlah sambutan yang dapat saya sampaikan, terimakasih atas segala perhatian dan mohon maaf jika ada kata-kata yang salah. WassalamuA’laikumwarahmatullahiwabarakaatuh.