[爆卦]disclosed會計是什麼?優點缺點精華區懶人包

雖然這篇disclosed會計鄉民發文沒有被收入到精華區:在disclosed會計這個話題中,我們另外找到其它相關的精選爆讚文章

在 disclosed會計產品中有2篇Facebook貼文,粉絲數超過3萬的網紅Charles Mok 莫乃光,也在其Facebook貼文中提到, 【專業團體對於特區政府提議修訂移交逃犯安排的聯合聲明】 【Statement of the Joint Professional Groups regarding the HKSAR Government’s proposal to amend rendition arrangements】 ...

  • disclosed會計 在 Charles Mok 莫乃光 Facebook 的最佳貼文

    2019-03-04 12:14:28
    有 3 人按讚


    【專業團體對於特區政府提議修訂移交逃犯安排的聯合聲明】
    【Statement of the Joint Professional Groups regarding the HKSAR Government’s proposal to amend rendition arrangements】

    https://www.facebook.com/…/a.179839224374…/2248672768717172/

    【專業團體對於特區政府提議修訂移交逃犯安排的聯合聲明】
    【Statement of the Joint Professional Groups regarding the HKSAR Government’s proposal to amend rendition arrangements】(please scroll for English version)

    1. 2019年2月12日,政府向立法會提交修訂《逃犯條例》以及《刑事事宜相互法律協助條例》的建議。該建議讓政府可以個案形式移交疑犯,而範圍則包括中國內地、台灣和澳門,及任何其他未有長期安排的地方 。

    2. 政府的建議,影響所有在香港境內的人,包括香港居民,甚至訪港及經港的旅客。可移交疑犯的罪行,範圍極廣,其中不少與商貿有關,例如任何與財政事宜、課稅或關稅有關的罪行。

    3. 一旦香港法庭可把香港境內的人移交內地受審,一國兩制的界線會加速模糊,港人引以為傲的獨立司法制度,或會被國際社會視為內地司法系統的一部分,影響外界對香港司法制度的信心。香港與外地的司法合作能否持續,頓成疑問。這對香港毫無裨益。

    4. 更令我們深感憂慮的是,該建議未有妥善保障港人接受公平審訊的權利;假如該建議獲通過,日後港人在外地蒙冤受屈,港府難以為港人平反。

    5. 中國內地對人權的踐踏罄竹難書,冤假錯案屢見不鮮。相關的香港法例,自1997年起,明文禁止把疑犯移交中國,是一直以來對港人人身自由的重大保障。政府的建議,將會把該保障剝奪。

    6. 另一方面,我們關注到政府的建議中,立法會審議被移交的疑犯能否接受公平審訊的把關角色,將被剔除。

    7. 政府的說法是,把移交疑犯的個案交予立法會討論,相關案情會被公開,或會驚動疑犯潛逃。如之後就有關個案有聆訊,疑犯也可以其個案細節已被洩露違反其接受公平聆訊的機會,提出司法挑戰。

    8. 我們認為,只需要在個案交予立法會審議前,授權執法單位向疑犯進行臨時拘捕,或提交個案時隱去個人資料,便可以處理上述問題。我們暫未見到政府提出強而有力的理據,說服我們把立法會重要把關角色剔除的必要性。

    9. 況且,政府一方面宣稱討論個案細節會出現上述問題,另一方面又高調宣傳港男疑於台灣謀殺另一港人的案件以支持修訂,這除了是自相矛盾,亦令人質疑討論個案是否真如政府宣稱般存在問題。

    10. 我們促請政府把修訂的範圍縮窄,把適用地區僅限於增加至台灣而不包括中國內地及澳門。這既可為台灣謀殺案的疑犯移交安排立下法律基礎,亦可避免港人被直接移交內地或經澳門移交內地的擔憂。

    * 是次修訂的公眾諮詢將於3月4日屆滿,我們歡迎各界人士採納本聲明並提交予政府。如果你想表達意見,請於限期前電郵至views@sb.gov.hk、或傳真至2524 3762,或郵寄至添美道2號政府總部東翼10樓保安局A組。
    詳情請看﹕https://www.sb.gov.hk/chi/special/views.htm

    1. On 12 February 2019, the Government submitted a proposal (the “Proposal”) to the Legislative Council (the “LegCo”) to amend the Fugitive Offenders Ordinance (Cap. 503) and the Mutual Legal Assistance in Criminal Matters Ordinance (Cap. 525). The Proposal will allow the surrender of suspects in criminal cases between Hong Kong, mainland China, Taiwan, Macau and other jurisdictions with which the HKSAR has no long-term rendition arrangement.

    2. The Proposal would affect everyone physically present in Hong Kong, including both residents and travellers visiting or passing through the territory. The Proposal would cover an extensive scope of offences, many of them relate to commerce and trading, such as offences relating to fiscal matters, taxes or duties.

    3. If Hong Kong courts could surrender anyone physically present in Hong Kong to mainland China to stand criminal trial, it would dissolve the boundaries between Hong Kong and the mainland at an accelerated pace. The independent judiciary, which Hong Kong is very proud of, would be seen as an integral part of mainland China’s legal system by the international community, shaking their confidence in Hong Kong’s judiciary. This would also pose a question as to whether the mutual legal assistance arrangements between Hong Kong and foreign jurisdictions would continue. This would not be beneficial to Hong Kong.

    4. In addition, we are deeply troubled by the Proposal as it fails to protect Hong Kong people’s right to a fair trial; if adopted, it will be difficult for the Government to seek vindication in cases of Hong Kong people being wrongly convicted or punished in a foreign jurisdiction.

    5. Mainland China is a jurisdiction with a tattered human rights record; wrongful convictions are not uncommon. Since 1997, the relevant Hong Kong provisions expressly prohibit the surrender of suspects to mainland China and always serve as significant protection for Hong Kong people’s liberty. The Proposal would deprive us of such protection.

    6. On the other hand, we note the Proposal will remove LegCo’s gate-keeping role in scrutinising the availability of fair trial in the requesting foreign jurisdiction.

    7. According to the Government, when the LegCo discusses a particular surrender case, relevant case details will inevitably be publicly disclosed. It would alarm the suspects who would then flee. In a subsequent hearing (if the suspects are eventually arrested), they may also mount a judicial challenge on the ground that their case details have been publicly discussed and their opportunity for fair hearing has been compromised.

    8. Our view is that this issue can be addressed by arresting the suspects before submitting their cases to the LegCo or redacting personal information at the time of submission. We have yet to see any compelling reasons from the Government as to why the LegCo should be stripped of its crucial role as a gatekeeper of the rights of Hong Kong people.

    9. Furthermore, while claiming that in-depth discussion of specific cases will result in the said problems, the Government is trying to justify its proposed amendments by publicly referring to the case of a suspected murder of a Hong Konger in Taiwan by another Hong Konger. This is self-contradictory and also calls into question of whether discussion of specific cases will result in those problems as suggested by the Government.

    10. We urge the Government to limit the scope of the amendments, such that the applicable jurisdictions are expanded to include Taiwan while excluding mainland China and Macau. This will provide a legal basis for the surrender of the suspect in the Taiwan murder case, and also ease the concerns of Hong Kong people being surrendered to the mainland, either directly or via Macau.

    * The public consultation period in respect of the proposed amendments will conclude on 4 March. We welcome all members of the public to adopt this statement and submit it to the Government. If you want to express your views, please email views@sb.gov.hk, send a fax to 25243762, or write to Security Bureau (A Division), 10th Floor, East Wing, Central Government Offices, 2 Tim Mei Avenue, Tamar, Hong Kong.

    For details, please see: https://www.sb.gov.hk/eng/special/views.htm

    發起聯署專業團體﹕
    Joint Professional Groups Signatories:

    1. 精算思政 Act Voice
    2. 思政築覺 ArchiVision
    3. 藝界起動 Artists Action
    4. 本草匡時 CM Doctors Cure
    5. 民主進步會計師 Democratic Action Accountants
    6. 思言財雋 Financier Conscience
    7. 前線科技人員 Frontline Tech Workers
    8. 全民教育局 HKEd4All
    9. 良心理政 HK Psychologists Concern
    10. 保險起動 Insurance ARISE
    11. 杏林覺醒 Médecins Inspirés
    12. 護政Nurse Politik
    13. 職療同行 OccuFocus
    14. 物理治療起動 Physio Action
    15. Progressive Lawyers Group 法政匯思
    16. 高教公民Progressive Scholars Group
    17. 進步教師同盟 Progressive Teachers' Alliance
    18. 放射良心 Radiation Therapist and Radiographer Conscience
    19. 社工復興運動 Reclaiming Social Work Movement

    PDF版本 PDF Version:
    https://goo.gl/ePnbjn

  • disclosed會計 在 譚凱邦 Roy Tam Facebook 的最佳解答

    2019-03-03 15:08:08
    有 12 人按讚


    各專業團體的聲明

    【專業團體對於特區政府提議修訂移交逃犯安排的聯合聲明】
    【Statement of the Joint Professional Groups regarding the HKSAR Government’s proposal to amend rendition arrangements】

    1. 2019年2月12日,政府向立法會提交修訂《逃犯條例》以及《刑事事宜相互法律協助條例》的建議。該建議讓政府可以個案形式移交疑犯,而範圍則包括中國內地、台灣和澳門,及任何其他未有長期安排的地方 。

    2. 政府的建議,影響所有在香港境內的人,包括香港居民,甚至訪港及經港的旅客。可移交疑犯的罪行,範圍極廣,其中不少與商貿有關,例如任何與財政事宜、課稅或關稅有關的罪行。

    3. 一旦香港法庭可把香港境內的人移交內地受審,一國兩制的界線會加速模糊,港人引以為傲的獨立司法制度,或會被國際社會視為內地司法系統的一部分,影響外界對香港司法制度的信心。香港與外地的司法合作能否持續,頓成疑問。這對香港毫無裨益。

    4. 更令我們深感憂慮的是,該建議未有妥善保障港人接受公平審訊的權利;假如該建議獲通過,日後港人在外地蒙冤受屈,港府難以為港人平反。

    5. 中國內地對人權的踐踏罄竹難書,冤假錯案屢見不鮮。相關的香港法例,自1997年起,明文禁止把疑犯移交中國,是一直以來對港人人身自由的重大保障。政府的建議,將會把該保障剝奪。

    6. 另一方面,我們關注到政府的建議中,立法會審議被移交的疑犯能否接受公平審訊的把關角色,將被剔除。

    7. 政府的說法是,把移交疑犯的個案交予立法會討論,相關案情會被公開,或會驚動疑犯潛逃。如之後就有關個案有聆訊,疑犯也可以其個案細節已被洩露違反其接受公平聆訊的機會,提出司法挑戰。

    8. 我們認為,只需要在個案交予立法會審議前,授權執法單位向疑犯進行臨時拘捕,或提交個案時隱去個人資料,便可以處理上述問題。我們暫未見到政府提出強而有力的理據,說服我們把立法會重要把關角色剔除的必要性。

    9. 況且,政府一方面宣稱討論個案細節會出現上述問題,另一方面又高調宣傳港男疑於台灣謀殺另一港人的案件以支持修訂,這除了是自相矛盾,亦令人質疑討論個案是否真如政府宣稱般存在問題。

    10. 我們促請政府把修訂的範圍縮窄,把適用地區僅限於增加至台灣而不包括中國內地及澳門。這既可為台灣謀殺案的疑犯移交安排立下法律基礎,亦可避免港人被直接移交內地或經澳門移交內地的擔憂。

    * 是次修訂的公眾諮詢將於3月4日屆滿,我們歡迎各界人士採納本聲明並提交予政府。如果你想表達意見,請於限期前電郵至views@sb.gov.hk、或傳真至2524 3762,或郵寄至添美道2號政府總部東翼10樓保安局A組。

    詳情請看﹕https://www.sb.gov.hk/chi/special/views.htm

    1. On 12 February 2019, the Government submitted a proposal (the “Proposal”) to the Legislative Council (the “LegCo”) to amend the Fugitive Offenders Ordinance (Cap. 503) and the Mutual Legal Assistance in Criminal Matters Ordinance (Cap. 525). The Proposal will allow the surrender of suspects in criminal cases between Hong Kong, mainland China, Taiwan, Macau and other jurisdictions with which the HKSAR has no long-term rendition arrangement.

    2. The Proposal would affect everyone physically present in Hong Kong, including both residents and travellers visiting or passing through the territory. The Proposal would cover an extensive scope of offences, many of them relate to commerce and trading, such as offences relating to fiscal matters, taxes or duties.

    3. If Hong Kong courts could surrender anyone physically present in Hong Kong to mainland China to stand criminal trial, it would dissolve the boundaries between Hong Kong and the mainland at an accelerated pace. The independent judiciary, which Hong Kong is very proud of, would be seen as an integral part of mainland China’s legal system by the international community, shaking their confidence in Hong Kong’s judiciary. This would also pose a question as to whether the mutual legal assistance arrangements between Hong Kong and foreign jurisdictions would continue. This would not be beneficial to Hong Kong.

    4. In addition, we are deeply troubled by the Proposal as it fails to protect Hong Kong people’s right to a fair trial; if adopted, it will be difficult for the Government to seek vindication in cases of Hong Kong people being wrongly convicted or punished in a foreign jurisdiction.

    5. Mainland China is a jurisdiction with a tattered human rights record; wrongful convictions are not uncommon. Since 1997, the relevant Hong Kong provisions expressly prohibit the surrender of suspects to mainland China and always serve as significant protection for Hong Kong people’s liberty. The Proposal would deprive us of such protection.

    6. On the other hand, we note the Proposal will remove LegCo’s gate-keeping role in scrutinising the availability of fair trial in the requesting foreign jurisdiction.

    7. According to the Government, when the LegCo discusses a particular surrender case, relevant case details will inevitably be publicly disclosed. It would alarm the suspects who would then flee. In a subsequent hearing (if the suspects are eventually arrested), they may also mount a judicial challenge on the ground that their case details have been publicly discussed and their opportunity for fair hearing has been compromised.

    8. Our view is that this issue can be addressed by arresting the suspects before submitting their cases to the LegCo or redacting personal information at the time of submission. We have yet to see any compelling reasons from the Government as to why the LegCo should be stripped of its crucial role as a gatekeeper of the rights of Hong Kong people.

    9. Furthermore, while claiming that in-depth discussion of specific cases will result in the said problems, the Government is trying to justify its proposed amendments by publicly referring to the case of a suspected murder of a Hong Konger in Taiwan by another Hong Konger. This is self-contradictory and also calls into question of whether discussion of specific cases will result in those problems as suggested by the Government.

    10. We urge the Government to limit the scope of the amendments, such that the applicable jurisdictions are expanded to include Taiwan while excluding mainland China and Macau. This will provide a legal basis for the surrender of the suspect in the Taiwan murder case, and also ease the concerns of Hong Kong people being surrendered to the mainland, either directly or via Macau.

    * The public consultation period in respect of the proposed amendments will conclude on 4 March. We welcome all members of the public to adopt this statement and submit it to the Government. If you want to express your views, please email views@sb.gov.hk, send a fax to 25243762, or write to Security Bureau (A Division), 10th Floor, East Wing, Central Government Offices, 2 Tim Mei Avenue, Tamar, Hong Kong.

    For details, please see: https://www.sb.gov.hk/eng/special/views.htm

    發起聯署專業團體﹕
    Joint Professional Groups Signatories:
    1. 精算思政 Act Voice
    2. 思政築覺 ArchiVision
    3. 藝界起動 Artists Action
    4. 本草匡時 CM Doctors Cure
    5. 民主進步會計師 Democratic Action Accountants
    6. 思言財雋 Financier Conscience
    7. 前線科技人員 Frontline Tech Workers
    8. 全民教育局 HKEd4All
    9. 良心理政 HK Psychologists Concern
    10. 保險起動 Insurance ARISE
    11. 杏林覺醒 Médecins Inspirés
    12. 護政 Nurse Politik
    13. 職療同行 OccuFocus
    14. 物理治療起動 Physio ActionP
    15. Progressive Lawyers Group 法政匯思
    16. 高教公民Progressive Scholars Group
    17. 進步教師同盟 Progressive Teachers' Alliance
    18. 放射良心 Radiation Therapist and Radiographer Conscience
    19. 社工復興運動 Reclaiming Social Work Movement

    PDF版本 PDF Version:
    https://goo.gl/ePnbjn

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