Kepentingan Perlembagaan
Kepentingan Perlembagaan Persekutuan ialah:
1. Menjamin kestabilan politik dan sistem pentadbiran yang cekap dan berkesan. Perlembagaan menentukan corak pemerintahan, pembahagian kuasa antara pelbagai badan kerajaan serta prinsip-prinsip umum cara kuasa tersebut dilaksanakan.
2. Menjamin keselamatan dan kesejahteraan rakyat. Perlembagaan menentukan hak asasi rakyat seperti kebebasan bercakap, kebebasan beragama dan pemilikan harta. Perlembagaan dapat mengelakkan penyalahgunaan kuasa pemerintahan.
3. Perlembagaan juga menentukan tanggungjawab rakyat dan batasan atau larangan seperti hak istimewa orang Melayu dan Bumiputera Sabah dan Sarawak yang tidak boleh dipersoalkan. Hal ini adalah penting untuk mengelakkan persengketaan kaum.
4. Memudahkan perpaduan nasional dan pembangunan negara. Perlembagaan melindungi kepentingan semua kaum. Perlembagaan juga menjamin keadilan sosial antara kaum. Hal ini dapat memupuk perpaduan nasional dan mempertingkatkan pembangunan negara.
Kepentingan perlembagaan di sesebuah negara itu juga mempunyai haluan tertentu. Hal ini demikian kerana, perlembagaan mempunyai undang-undang dasar yang menentukan arah politik negara tersebut. Menerusi perlembagaan, arena politik negara dapat ditentukan dan parti-parti politik pula mengetahui hala tuju semasa memegang kuasa dan mentadbir negara.
Mohd Shariefudin Abdullah, Mohamad Kamal Kamaruddin dan Ahmad Sohaimi Lazim (2009).Kenegaraan dan Ketamadunan. Diterbitkan oleh Oxford Fajar Sdn. Bhd.
Faridah Jaafar (2007). Perdana Menteri dan Dasar Luar Malaysia 1957-2995. Diterbitkan oleh Universiti malaya.
Wu Min Aun (1981). Pengenalan kepada Sistem Perundangan Malaysia. Diterbitkan oleh Heinemann Educational Book (Asia) Ltd. Singapura. Hong Kong.
Kepentingan Perlembagaan
Kepentingan Perlembagaan Persekutuan ialah:
1. Menjamin kestabilan politik dan sistem pentadbiran yang cekap dan berkesan. Perlembagaan menentukan corak pemerintahan, pembahagian kuasa antara pelbagai badan kerajaan serta prinsip-prinsip umum cara kuasa tersebut dilaksanakan.
2. Menjamin keselamatan dan kesejahteraan rakyat. Perlembagaan menentukan hak asasi rakyat seperti kebebasan bercakap, kebebasan beragama dan pemilikan harta. Perlembagaan dapat mengelakkan penyalahgunaan kuasa pemerintahan.
3. Perlembagaan juga menentukan tanggungjawab rakyat dan batasan atau larangan seperti hak istimewa orang Melayu dan Bumiputera Sabah dan Sarawak yang tidak boleh dipersoalkan. Hal ini adalah penting untuk mengelakkan persengketaan kaum.
4. Memudahkan perpaduan nasional dan pembangunan negara. Perlembagaan melindungi kepentingan semua kaum. Perlembagaan juga menjamin keadilan sosial antara kaum. Hal ini dapat memupuk perpaduan nasional dan mempertingkatkan pembangunan negara.
Kepentingan perlembagaan di sesebuah negara itu juga mempunyai haluan tertentu. Hal ini demikian kerana, perlembagaan mempunyai undang-undang dasar yang menentukan arah politik negara tersebut. Me
Kepentingan Perlembagaan
Kepentingan Perlembagaan Persekutuan ialah:
1. Menjamin kestabilan politik dan sistem pentadbiran yang cekap dan berkesan. Perlembagaan menentukan corak pemerintahan, pembahagian kuasa antara pelbagai badan kerajaan serta prinsip-prinsip umum cara kuasa tersebut dilaksanakan.
2. Menjamin keselamatan dan kesejahteraan rakyat. Perlembagaan menentukan hak asasi rakyat seperti kebebasan bercakap, kebebasan beragama dan pemilikan harta. Perlembagaan dapat mengelakkan penyalahgunaan kuasa pemerintahan.
3. Perlembagaan juga menentukan tanggungjawab rakyat dan batasan atau larangan seperti hak istimewa orang Melayu dan Bumiputera Sabah dan Sarawak yang tidak boleh dipersoalkan. Hal ini adalah penting untuk mengelakkan persengketaan kaum.
4. Memudahkan perpaduan nasional dan pembangunan negara. Perlembagaan melindungi kepentingan semua kaum. Perlembagaan juga menjamin keadilan sosial antara kaum. Hal ini dapat memupuk perpaduan nasional dan mempertingkatkan pembangunan negara.
Kepentingan perlembagaan di sesebuah negara itu juga mempunyai haluan tertentu. Hal ini demikian kerana, perlembagaan mempunyai undang-undang dasar yang menentukan arah politik negara tersebut. Menerusi perlembagaan, arena politik negara dapat ditentukan dan parti-parti politik pula mengetahui hala tuju semasa memegang kuasa dan mentadbir negara.
Mohd Shariefudin Abdullah, Mohamad Kamal Kamaruddin dan Ahmad Sohaimi Lazim (2009).Kenegaraan dan Ketamadunan. Diterbitkan oleh Oxford Fajar Sdn. Bhd.
Faridah Jaafar (2007). Perdana Menteri dan Dasar Luar Malaysia 1957-2995. Diterbitkan oleh Universiti malaya.
Wu Min Aun (1981). Pengenalan kepada Sistem Perundangan Malaysia. Diterbitkan oleh Heinemann Educational Book (Asia) Ltd. Singapura. Hong Kong.
Kepentingan Perlembagaan
Kepentingan Perlembagaan Persekutuan ialah:
1. Menjamin kestabilan politik dan sistem pentadbiran yang cekap dan berkesan. Perlembagaan menentukan corak pemerintahan, pembahagian kuasa antara pelbagai badan kerajaan serta prinsip-prinsip umum cara kuasa tersebut dilaksanakan.
2. Menjamin keselamatan dan kesejahteraan rakyat. Perlembagaan menentukan hak asasi rakyat seperti kebebasan bercakap, kebebasan beragama dan pemilikan harta. Perlembagaan dapat mengelakkan penyalahgunaan kuasa pemerintahan.
3. Perlembagaan juga menentukan tanggungjawab rakyat dan batasan atau larangan seperti hak istimewa orang Melayu dan Bumiputera Sabah dan Sarawak yang tidak boleh dipersoalkan. Hal ini adalah penting untuk mengelakkan persengketaan kaum.
4. Memudahkan perpaduan nasional dan pembangunan negara. Perlembagaan melindungi kepentingan semua kaum. Perlembagaan juga menjamin keadilan sosial antara kaum. Hal ini dapat memupuk perpaduan nasional dan mempertingkatkan pembangunan negara.
Kepentingan perlembagaan di sesebuah negara itu juga mempunyai haluan tertentu. Hal ini demikian kerana, perlembagaan mempunyai undang-undang dasar yang menentukan arah politik negara tersebut. Me
This document discusses segmentation and decentralization in organizations. It defines different types of responsibility centers such as cost centers, profit centers, and investment centers. It also discusses the benefits and disadvantages of decentralization. Additionally, it explains how to prepare segmented income statements using a contribution format by separating traceable fixed costs from common fixed costs. The document provides examples of how a company can segment its business by geographic regions or customer channels. It emphasizes that traceable costs of one segment can become common costs of another segment.
- Standards are benchmarks used to measure performance in managerial accounting. Quantity standards specify the input amounts, while price standards specify input costs.
- Direct material price and quantity variances are calculated to analyze differences between actual and standard costs. The price variance is the difference due to actual price paid, while the quantity variance is due to using more or less material than standard.
- An example calculates variances for a company that used 210kg of fiberfill costing $1,029 total to make 2,000 parkas. The $21 favorable price variance and $50 unfavorable quantity variance are determined.
This document provides an overview of budgeting and the budgeting process. It discusses why organizations create budgets, the basic framework of budgets including planning and control, and the advantages of budgeting such as defining goals and coordinating activities. The document also covers various types of budgets including operating budgets and continuous budgets. It discusses budgeting approaches like top-down versus bottom-up budgeting and incremental versus zero-based budgeting. Finally, it provides learning objectives about understanding basic budgeting terms and components of master budgets for different industries.
The document discusses flexible budgets and performance analysis. It provides examples to illustrate how to prepare flexible budgets that account for multiple activity levels, as well as calculate variances between flexible budgets and actual results. The key benefits of flexible budgets are that they allow for "apples-to-apples" comparisons of costs when actual activity differs from planned levels. Flexible budgets more accurately reveal whether variances are due to external factors like activity changes or controllable factors like poor cost management. The document outlines how to prepare flexible budgets, calculate variances, and analyze performance using these variance reports.
This document discusses segmentation and decentralization in organizations. It defines different types of responsibility centers such as cost centers, profit centers, and investment centers. It also discusses the benefits and disadvantages of decentralization. Additionally, it explains how to prepare segmented income statements using a contribution format by separating traceable fixed costs from common fixed costs. The document provides examples of how a company can segment its business by geographic regions or customer channels. It emphasizes that traceable costs of one segment can become common costs of another segment.
- Standards are benchmarks used to measure performance in managerial accounting. Quantity standards specify the input amounts, while price standards specify input costs.
- Direct material price and quantity variances are calculated to analyze differences between actual and standard costs. The price variance is the difference due to actual price paid, while the quantity variance is due to using more or less material than standard.
- An example calculates variances for a company that used 210kg of fiberfill costing $1,029 total to make 2,000 parkas. The $21 favorable price variance and $50 unfavorable quantity variance are determined.
This document outlines how to prepare flexible budgets that can be used to evaluate performance. It discusses the deficiencies of static budgets and how flexible budgets address them by adjusting for different activity levels. It provides an example of Larry's Lawn Service to demonstrate how to prepare a flexible budget with multiple cost drivers. Key steps include preparing flexible budgets, calculating activity variances between the static and flexible budgets, calculating revenue and spending variances between the flexible budget and actual results, and combining these variances into a single performance report. The document suggests flexible budgets can also be used for non-profits and cost centers.
This document provides an overview of budgeting concepts and processes. It discusses why organizations create budgets, the basic framework of budgets including planning and control, and the advantages of budgeting such as defining goals and allocating resources. It also covers budgeting terms and methods, including bottom-up versus top-down budgeting, incremental versus zero-based budgets, and the roles of management and budget committees. Finally, it discusses the key components of master budgets for different types of industries, including budgets for production, sales, materials, labor, and cash for manufacturing companies.
This document discusses cost behavior analysis. It explains that costs can be variable, fixed, or mixed. Variable costs change proportionally with activity level, while fixed costs remain constant. Mixed costs have both fixed and variable components. The document provides examples like cell phone bills and utility costs to illustrate different types of costs. It also discusses using scattergraph plots to diagnose whether a cost is variable or fixed based on its behavior over different activity levels. The overall purpose is to understand how to classify and analyze costs to predict how they will change with activity.
The document discusses managerial accounting concepts including the work of management (planning, controlling, directing and motivating), manufacturing costs (direct materials, direct labor, manufacturing overhead), and cost flows. It provides learning objectives on the differences between financial and managerial accounting, manufacturing cost categories, distinguishing product and period costs, and preparing income statements and schedules of manufacturing costs. Key points include defining direct materials, direct labor, manufacturing overhead, and period costs. Formulas are given for calculating cost of goods sold and manufacturing costs.
This document contains slides from a McGraw-Hill textbook on managerial and cost accounting. It covers several topics:
- The definitions and roles of management accounting and cost accounting in helping companies make better decisions.
- Global trade trends from 1950-2009 showing increasing trade in manufactures and declines in fuels and agriculture.
- Regional shares of world exports in 2009 led by North America, Europe and Asia.
- The distribution of Fortune Global 500 companies by region from 2005-2010, with increases from China, India and Asia Pacific.
The document discusses issues related to share capital, including repurchases or buybacks of equity shares by a company. It explains two methods for accounting for share buybacks - the share retirement method and treasury share method. It also covers share dividends, share splits, share rights, and the statement of changes in equity. Several illustrations are provided to demonstrate journal entries for share buybacks and subsequent distributions of treasury shares under each method.
The document discusses various aspects of owners' equity, including:
- Owners' equity represents the investment made by owners in a business.
- Statements of owners' equity track the capital contributed and any profits/losses of a business over time.
- Different types of business organizations (sole proprietorships, partnerships, companies) have different structures for owners' equity and liability.
- Companies establish authorized, issued, and paid-up share capital through the issuance of ordinary and preference shares. Reserves are also part of owners' equity.
This document discusses current liabilities, provisions, and contingencies. It begins by outlining the learning objectives, which are to describe various types of current liabilities, explain classification issues related to short-term debt expected to be refinanced, identify types of employee-related liabilities, explain accounting for provisions, and identify criteria for contingent liabilities and assets. It then defines key terms like liability, current liability, and contingencies. Specific types of current liabilities are explained, such as accounts payable, notes payable, current maturities of long-term debt, and unearned revenue. The accounting treatment and examples of these items are provided.
This document discusses the characteristics and accounting treatment of short term investments. Short term investments must be capable of prompt liquidation and there must be management intent to convert them to cash within one year. They include equity and debt securities carried at cost or at the lower of cost or market value. Gains or losses from sales and reclassifications are recognized in income. Disclosure in financial statements includes policies, income amounts, and market values of investments carried at cost.
The document discusses inventory valuation methods, including:
1) Perpetual and periodic inventory systems, with the perpetual system providing continuous inventory records and the periodic system using physical counts.
2) Cost flow assumptions like FIFO, average cost, and specific identification, which can impact ending inventory balances and cost of goods sold.
3) Effects of inventory errors, which may misstate the financial statements in a given year but offset in later years.
4) Items included in inventory costs, such as product costs directly connected to goods, and treatment of purchase discounts.
The document discusses accounts receivable and notes receivable. It defines receivables as amounts due from individuals and companies. It identifies the main types of receivables as accounts receivable, notes receivable, and other receivables. It then covers accounting issues related to recognition, valuation, and estimation of uncollectibles for accounts receivable. Finally, it discusses the processes of assigning or factoring accounts receivable, including examples of journal entries for assigning receivables as collateral for a loan.
The document discusses population distributions, sampling distributions, and key concepts related to sampling. Some main points:
- A population distribution shows the probability of each possible value in the entire population. A sampling distribution shows the probability of getting each sample statistic value, such as the mean, from random samples of a given size.
- The mean of the sampling distribution of the sample mean is always equal to the population mean. The standard deviation of the sampling distribution decreases as sample size increases.
- For large samples from a normally distributed population, the sampling distribution of the mean will be normally distributed. For large samples from non-normal populations, the central limit theorem implies the sampling distribution will be approximately normal.
-
This document discusses discrete probability distributions, specifically the binomial and Poisson distributions. It provides information on calculating probabilities using the binomial and Poisson probability formulas and tables. It defines key characteristics of binomial experiments and conditions for applying the binomial and Poisson distributions. Examples are given to demonstrate calculating probabilities for each distribution, including finding the mean, variance and standard deviation for binomial distributions.
The document provides information about discrete and continuous random variables:
- It defines discrete and continuous random variables and gives examples of each. A discrete random variable can take countable values while a continuous random variable can take any value in an interval.
- It discusses probability distributions for discrete random variables, including defining the probability distribution and giving examples of how to construct probability distributions from data in tables. It also covers concepts like mean, standard deviation, and cumulative distribution functions.
- Various examples are provided to illustrate how to calculate probabilities, means, standard deviations, and construct probability distributions and cumulative distribution functions from data about discrete random variables. Continuous random variables are also briefly introduced.
2. PENGENALAN
♦ Perlembagaan merupakan sebuah dokumen yg
mengandungi undang2 dan susunan peraturan yg
sgt penting dan tertinggi dlm sesebuah negara.
3. Tujuan Perlembagaan
♦ Utk menjamin kesinambungan pentadbiran &
kestabilan politik negara
♦ Utk mengelakkan penyelewengan @ penyalahgunaan
kuasa oleh bdn2 pemerintah spt bdn eksekutif,
perundangan dan kehakiman
♦ Utk menjaga dan memelihara hak2 asasi rakyat
♦ Sbg garis panduan ttg corak pemerintahan, sistem
politik & pentadbiran ssbuah negara & dlm masa yg
sama memberi perlindungan kpd rakyat
♦ Utk menyatakan tanggungjwb & kewajipan setiap
warganegara terhdp pemerintah dan negara
4. MAKNA DAN KEDUDUKAN
PEREMBAGAAN
♦ Perlembagaan yg digubal berperanan
mnentukan bdg kuasa pemerintah, bentuk
ssbuah kerajaan & hak2 rakyat
♦ Perlembagaan dibahagikan kpd 2:-
1. Bertulis- 1 bentuk perlembagaan yg dikumpul
& disusun dlm 1 dokumen
2. Tidak bertulis- merangkumi semua prinsip
perlembagaan yg tdk dkumpul dlm 1 dokumen
spt undang2 yg diluluskan oleh parlimen &
keputusan2 mahkamah
5. ♦ Justeru, perlembagaan adalah merupakan
suatu kumpulan undang2 dasar yg
menentukan bagaimana ssbuah kerajaan itu
memerintah & menjalankan tggjwb terhdp
org yg diperintah.
♦ Ia mengandungi 1 set hak, kuasa &
prosedur yg mengawal hubungan antara
autoriti awam dlm sbuah negara dan autoriti
awam dgn rakyat
7. ISLAM DAN PERLEMBAGAAN
♦ Sahifah Madinah adalah perlembagaan pertama yg
digubal apabila rasulullah sampai di madinah.
♦ Sejak dr permulaan Islam lg Rasulullah saw telah
meletakkan asas yg penting di dlm pentadbiran
beliau iaitu perlembagaan
♦ Baginda mendirikan masjid sbg tempat utk
melaksanakan pemerintahan yg tersedia didlmnya
1 perlembagaan yg bertulis menjadi panduan dan
tunggak bg menyatupadukan masyarakat yg plbgai
etnik dan kaum.
♦ Sahifah Madinah terdiri drpd 47 fasal
♦ Menurut al-Maududi, Perlembagaan Islam ada 4
unsur utama sbg rujukan iaitu al-Quran, al-sunnah,
amalan khulafa’ al- Rasyidin dan pendapat
golongan mujtahid.
8. KEPERLUAN PERLEMBAGAAN *
♦ Bg menjamin kestabilan politik di negara ini,
sebuah perlembagaan yg dibentuk adalah
merupakan hasil tolak ansur dan pakatan antara
kaum dan etnik di negara ini
♦ Ianya sejajar dgn syarat Inggeris; beri
kemerdekaan kpd Tanah Melayu sekiranya
wujud perpaduan di kalangan masy plbgai kaum.
♦ Permuafakatan politik dan tolak ansur antara
pemimpin kaum utama di TM tlh membuahkan
hasil dng wujudnya “Pakatan Murni”, Qiud Pro
Qua @ 4 + 1.
♦ Antara permuafakatan adalah:-
9. 1. Kedudukan agama Islam sbg agama rasmi
negara
2. B. melayu sbg bahasa kebangsaan
3. Raja2 Melayu sbg raja brpelembagaan
4. Kedudukan dan hak keistimewaan org Melayu
5. Masyarakat bkn Melayu mendpt keistimewaan
sbg warganegara.
♦ Kewujudan pemuafakatan ini dpt
mengekalkn nilai2 kemasyarakatan di
kalangan etnik dan kaum.
♦ Mrk perlu memahami bhw agama, adat
resam dan nilai2 budaya yg diamalkan oleh
pnduduk merupakan hak peribadi dgn syarat
masing2 saling mghormati hak dan
kpntingan semua rakyat Malaysia
10. CIRI-CIRI PERLEMBAGAAN MALAYSIA
1. Mempunyai ketua negara ( Raja
Berpelembagaan) bg Persekutuan TM di
kenali sbg Yang di- Pertuan Agong
2. Negara Demokrasi Berparlimen
3. Perlembagaan memperuntukkan Islam sbg
Agama Rasmi persekutuan
4. Perlembagaan memperuntukkan
ketinggian perlembagaan dan kebebasan
undang2
5. Perlembagaan memperuntukkan
pengasingan kuasa ketiga2 cbg kerajaan
11. KANDUNGAN PERLEMBAGAAN
♦ Perlembagaan Persekutuan mengandungi
183 perkara yg dibahagikan kpd 15
bahagian. Pelembagaan ini mengandungi
plbagai perkara spt kuasa Yang di- Pertuan
agong, parlimen, kabinet, badan kehakiman
dan mempunyai peruntukan ttg
kewarganegaraan, tanah, agama rasmi,
bahasa kebangsaan, kedudukan istimewa
org Melayu, perkhidmatan awam,
pembangunan negara, hak asasi dan
pilihanraya. Sila rujuk jadual di mukasurat
93-95
12. UNSUR2 TRADISI DLM PERLEMBAGAAN
♦ Perkara 8 iaitu persamaan dan hak sama rata dan
pengecualian peruntukan ini dlm soal agama,
kedudukan istimewa org Melayu dan seumpamanya
♦ Perkara 10(4) iaitu batasan hak kebebasan bersuara
drpd menyentuh kedudukan raja2, Islam, org
Melayu, kewarganegaraan dan seumpamanya
♦ Perkara 38 iaitu kuasa Majlis Raja2 menghalang
Parlimen membuat undang2 yg menyentuh
kedudukan Raja2 Melayu, org Melayu dan bahasa
Melayu dan Islam
♦ Perkara 150(6a) iaitu kedudukan Agama Islam,
adat istiadat Melayu dan Bumiputera Sabah dan
Sarawak, kewarganegaraan meskipun dlm keadaan
darurat
13. ♦ Perkara 152 iaitu kedudukan bahasa Melayu
sbg bahasa Kebangsaan tanpa menafikan
hak2 bangsa lain menggunakan bahasa
meraka
♦ Perkara 153 iaitu kedudukan istimewa org2
Melayu tanpa menafikan kedudukan yg sah
kaum lain
14. PERUNTUKAN UTAMA DALAM
PERLEMBAGAAN MALAYSIA
♦ Perkara 152- Bahasa rasmi. Kecuali dlm
perkara2 berikut2:-
1. Perutusan dgn kerajaan2 luar negeri atau bdn2
antarabngsa
2. Latihan yg dikendalikan oleh pakar2 luar negeri
bg Jabatan hasil Dalam Negeri, kerja yg
berkaitan dgn penaksiran, komputer dll,
berurusan dgn pakar2 atau perunding2 yg
berkhidmat dgn mana2 kerajan atau badan
berkanun di Malaysia, panduan atau arahan
dasar kpd wakil2 Malaysia di luar negeri jika
penggunaan BI tdk dpt dielakkan
15. ♦ Org melayu dan Bumiputera di Sabah dan
Sarawak (ms: 96)
♦ Kebebasan Asasi ; mutlak dan terhad:-
1. Keabdian dan kerja paksa
2. Perlindungan drpd undang2 jenayah yh
berkuatkuasa kebelakangan dan
pembicaraan berulang
3. Kebebasan diri
4. Kebebasan bercakap
5. Pemilikan harta
6. Pembuangan negeri dan kebebasan
bergerak
16. KESIMPULAN
♦ Setiap warganegara hendaklah memahami
bhw perlembagaan yg diwujudkan adalah
bertujuan utk melahirkan masyarakat yg
mampu membudayakan perpaduan dan
saling memahami hak masing2 yg tlh
dipersetujui bersama tanpa ada perasaan
hasad dan sifat2 yg boleh
memecahbelahkan kaum di negara ini
