The present thesis attempts a critical examination of the theory of war under Islamic and public international law, in an effort to demonstrate that jihad is a just, defensive, and exceptional form of warfare, geared to the maintenance of peace, and the protection of human rights for all people, whether those rights be exercised alone or in association with others, without distinction as to race, sex, language or religious belief. Through an examination of the norms of Islamic and public international law on armed conflict, this thesis argues that Islamic law, which governs the doctrine of jihad, is realistic and practical. Further, it made a great contribution to international humanitarian law more than a millennium before the codification of the four Geneva Conventions of 1949, and eight centuries before the appearance of Hugo Grotius treatise "De jure belli ac pacis libri tres" in 1625. / Furthermore, this comparative study reveals that the word jihad might be one of the most misunderstood terms in the history of Islamic legal discourse. This analysis also claims that the division of the world into dar al-Islam (territory of Islam) and dar al-harb (territory of war), which is not predicated on a state of mutual hostility, was dictated by particular events, and was not imposed by scripture. Moreover, this discussion provides that Islamic humanitarian law regulates conduct during a jihad on the basis of certain humane principles, compatible with those upon which modern international conventions are based. Finally, this thesis concludes that there is a unique relationship between jihad and the notion of just war, a matter which qualifies it as the bellum justum of Islam.

No description available.

Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far from the headlines, or from the concerns of state and policy forums such as the G8 and the OECD. In an increasingly capital mobile world, the concern on the part of Governments for the protection of their sources of revenue has increased. Adam Smith’s four canons of taxation are well known. In his work, The Wealth of Nations, Smith regarded the values of certainty, equity, efficiency and convenience as integral to the functioning of a tax system. Among these, however, Smith would seem to have regarded certainty as of particular significance. The prominence afforded to the value of certainty, in conjunction with the smaller role afforded the state likely contributed to the formalistic approach taken by the courts of the British Commonwealth to the interpretation of taxing statutes. In recent times, however, the importance of certainty among policy makers and jurists has declined. Although this is not to contend that the value of certainty has ceased to be a consideration, it would seem to have come to be regarded as a lesser value among many rather than an end in itself. Although the optimal level of certainty within a jurisdiction is undoubtedly a matter for debate, the presence of uncertainty may carry with it a number of risks and unintended consequences which may hinder the achievement of the ends sought after by policy makers. These may include an increase in the rate of capital flight and in the use of asset sheltering devices, a decrease in the incidence of economic activity, and decreased rates of compliance among taxpayers. The value of certainty, in other words, may be of greater significance to the efficient functioning of a tax system than it has in recent times been thought to be. In contending with tax avoidance, the countries of the British Commonwealth tend to employ either one of two instruments; a statutory General Anti-Avoidance Rule (GAAR) or a judicial doctrine; an innovation of the common law. In this thesis, the writer sets out to examine the judicial doctrine applied in the jurisdiction of the United Kingdom (UK), and the statutory GAARs deployed in Canada and New Zealand, and the respective implications of each instrument for the value of certainty. While the difference in the implications presented by the application of a broad judicial doctrine and a narrow GAAR may be slight, it is the writer’s contention that, all things held equal, the use of a judicial doctrine is likely to have a less deleterious effect on the value of certainty than a GAAR. Accordingly, it is the writer’s contention that the use of a judicial doctrine is for this reason be preferred.

MÉDITATION D'OUVERTURE, FORCE DE CONVICTION : Nous ne pouvons laisser à la génération qui vient une Afrique écologiquement naufragée, économiquement sinistrée, politiquement disloquée, socialement désintégrée, moralement désorientée, spirituellement désespérée. Le seul héritage que nous devons laisser à nos enfants pour le siècle qui vient, c'est : l'Afrique de la Vie, l'Afrique de l'Humain, l'Afrique de l'Espoir (Ka Mana, La nouvelle évangélisation en Afrique, Paris - Yaoundé, Karthala - Clé, 2000, pp. 26-27) En Afrique noire, les tâches d'Évangile s'inscrivent dans une région du monde où les puissances de l'argent ont décidé de faire de ce territoire de l'humanité une réserve d'esclaves et de main-d'œuvre à bon marché. Pour les Églises, la question posée par cette situation est claire : chaque jour, au nom de l'Évangile, écrire l'histoire de la libération effective des opprimés. (Jean-Marc Éla, Le cri de l'homme africain, Paris, L'Harmattan, 1993, p. 166) Cette tâche de libération incombe d'abord aux Africains eux-mêmes qui doivent faire leur propre autocritique face souvent à une mauvaise gouvernance que traduisent des comportements irresponsables que Jean-Paul II a appelés structures de péché. Ces comportements sont, notamment, la corruption et les détournements massifs de deniers publics. Pour y parvenir, il faudra travailler à construire une nouvelle conscience de l'homme noir.

The majority of established legal systems are predisposed to the express recognition of good faith in contract. The apparent pressure for harmonisation of contract law arising from globalisation and political union will necessitate the Anglo-Commonwealth common law countries addressing their historical resistance to the observance of a general obligation of good faith. Accordingly this thesis appraises whether there is a requirement for a universal doctrine of good faith in New Zealand contractual relationships. The manuscript focuses on a prospective common law doctrine operating primarily as a rule of construction. It identifies the limits of such a judicial doctrine including its probable lack of application to non-contractual dealings and the likely need for a legislative duty if contracting parties are to be precluded from excluding the obligation. The characteristics of the subject doctrine are explored including the potential definition and uses of good faith. Whilst it is shown that good faith serves an important role in contract law, the analysis reveals that there is no current requirement for an express doctrine within New Zealand. The entrenched ‘piecemeal’ approach synonymous with Anglo-New Zealand contract law is not demonstrably deficient when gauged against the reasonable expectations of contracting parties. The current methodology is preferred to a general, unfamiliar and uncertain good faith principle which is likely to be reduced to equate with the existing New Zealand law in any event. Further, duties consonant with good faith may enhance economic efficiency but not in some instances. Good faith is therefore best imposed in specific circumstances rather than as a universal doctrine. Likewise, there is insufficient evidence to suggest that New Zealand is impaired in the international arena due to a lack of good faith despite pressure for New Zealand to accord with widespread overseas practice. The principle is of minimal utility in international trade where commercial certitude is paramount. Although an imperfect exemplar, the unresolved issues pertaining to contractual good faith in domestic American law confirms the identified reservations associated with the subject doctrine.

Thesis (Ph.D.)--Tufts University, 2003. / Submitted to the Fletcher School of Law and Diplomacy. Adviser: Richard H. Shultz. Includes bibliographical references (leaves 454-481). Access restricted to members of the Tufts University community. Also available via the World Wide Web;

Thesis (Th. M.)--Dallas Theological Seminary, 2007. / Includes bibliographical references (leaves[53]-58).

Thesis (M.A.A.S.) -- Air University, 2004. / Title from PDF title page (viewed on April 23, 2009). "June 2004." Includes abstract. Includes bibliographical references (leaves 89-93).

Thesis (M.A.A.S.) -- Air University, 2004. / Title from PDF title page (viewed on April 24, 2009). "June 2004." Includes abstract. Includes bibliographical references (leaves 75-82).

Thesis (Th. M.)--Dallas Theological Seminary, 2007. / Includes bibliographical references (leaves[53]-58).