This article identifies the role of anti-corruption legislation in sustainable development. The descriptive approach is used to achieve the research objectives, as it is the appropriate scientific method suitable for the nature of the study subject in terms of presenting information related to combating administrative corruption. The results indicate that efforts to combat administrative corruption to achieve sustainable development in countries can only be achieved through strict legislation specialized in combating administrative corruption with the activation of accountability mechanisms in all state departments, bodies, and ministries. The results also demonstrate the alignment of the national and international efforts to reduce the phenomenon of corruption through international agreements and treaties. Towards the end, key conclusions and recommendations are also appropriately incorporated.

African countries have shown interest in developing the legal framework for electronic payment as part of digital law. The article aims to analyze the role of the legal framework for electronic payment in the field of digital economy. It relies on a legal methodology through analyzing legal texts related to electronic payment. It also relies on the comparative and descriptive approaches whenever there is a scientific necessity. The article concluded that the legal framework plays an important role in the field of digital economy. This framework appears in the general rules of civil and commercial laws or through the laws of money and credit. Other laws also play a complementary role, such as criminal law and personal data protection laws.

This study aims to explore the precise characteristics of the issue of bequests, not solely from a jurisprudential perspective as is common among researchers, but also by linking it to its role in community development and progress. Bequests serve multiple functions that represent the ethical and cultural objectives of Sharīʿah [the ‘Divine Legislation’], which manifest in the process of uniting members of a single society. This is achieved through their contribution to building bonds of affection and compassion among individuals. Additionally, bequests have economic dimensions that consider the interests of the needy and provide them with resources to elevate their living standards. The study also presents a comparison between the contract of bequest an inheritance contract in Islamic Sharīʿah and secular laws, particularly Western ones. This is done by examining the mechanisms employed in enforcing bequests and understanding the interests sought in each, highlighting the distinct features of Islamic Sharīʿah in its consideration of kinship and both private and public interests, aiming to clear religious liability and via promoting community development while prioritizing moral and societal values. Accordingly, this study, in its examination of the subject, seeks to investigate the essence and objectives of bequests and extract the meanings endorsed by the majority of scholars who permitted bequests to heirs, conditional upon the consent of the remaining heirs. This approach considers both the significance of maintaining harmonious familial ties, and the positive impact this has on individual and community development. This will then be compared to some methods that strictly define inheritance in certain Western societies. The researcher employed both analytical and comparative methodologies, in line with the study’s requirements, noting that the nature of the research opens horizons for understanding the approaches of non-Islamic countries regarding the issue of wills, the importance of exploring the culture of the other and its foundational references, the impact of Islamic laws on others, and how the laws upon which Islamic legislations were established have benefited from Western legal obligations. This represents an extension that goes beyond legislative codification to a cultural exchange that allows us to build intellectual communication with the other, placing this research before a fundamental problem embodied in the following question: To what extent do bequests contribute to community development? And what are the communicative dimensions that comparative legislation on bequests with the other offers us?

This article advocates for a fundamental shift in England’s legal approach to professional negligence, particularly within the domains of accounting and audit. English law should move away from its intricate and unclear case law surrounding professional negligence towards a clearly defined test for professional misconduct. Drawing upon a comparative analysis with the legal framework in the United States, where auditors are not shielded from liability under the law, the article highlights the need for a more consistent and accountable legal landscape in England. One of the main aspects that necessitates change is the proximity test, as set out in the Caparo case, which currently prevents auditors from being held liable for negligence to investors (as third parties)—despite investors relying on auditors for their professional skill to audit accounts. As investors rely on audited accounts when making financial decisions, a well-defined test for professional negligence should align English law with international standards and empower victims to seek compensation from the auditors themselves and/or the auditors’ professional indemnity insurance. Such a change would enhance trust and transparency in the financial domain.

Soil and groundwater remediation act has been enacted and executed since year 2000 in Taiwan.  It has been ten good years till today where lots of remediation techniques progressively employed to improve Taiwan soil and groundwater resource quality.  Regulatory agencies, academia, remediation consulting firms, on-site professional engineers all have contribute the proud ten years in terms of soil and groundwater clean-up contribution.  However, some of technologies were un-environmental friendly even detrimental and damage to Taiwan precious soil and groundwater resources.  In Article one of the current Taiwan soil and groundwater Act, it clearly stated that soil is a precious nature resources.  Soil definitely is not a waste, shame on us most of current most commonly employed remediation are unlawful and merely aiming to save time and money consideration without any care to our land.  Dig-and-dump and soil acid washing are damaged employed in almost every single local environment agency soil clean-up project.  Lot of money, effort and time has been spent during past ten years.  Most of the spending is not improving soil quality using Green approach.