The 2020 CAMA and Beneficial Ownership in the Extractive Industry
Communications
3 September 2020
By Charles Uche ESQ
Incorporating and fronting companies is a convenient and effective way of concealing identity, engaging in illicit transactions and evading liabilities. In many countries, a company can be formed without disclosing the identity of the individual who ultimately controls or profits from the business, i.e., the beneficial owner. Criminals and politically exposed persons (PEPs) can assign “nominee” shareholders to be listed on official documents or can list other legal entities (other companies can be shareholders in a company) as the “owners,” thereby creating a chain of companies–often across borders–that can be difficult for investigators and law enforcement to trace and recover.
Connected Development (CODE), has over the year, through its Conflict & Fragility project, in partnership with Oxfam-in-Nigeria advocated for a robust beneficial Ownership transparency through the instrumentality of a robust legislation as an essential means for combating corruption, stemming illicit financial flows, and fighting tax evasion. While many initiatives exist to maintain and disclose beneficial owners of companies in Nigeria, like the Beneficial Ownership Register launched by Nigeria Extractive Industries Transparency Initiative (NEITI) in December 2019, none of them until the enactment of the 2020 Companies and Allied Matters Act (CAMA) had the statutory backing for enforcement.
Documents from Panama papers on Dan Etete and Kolawole Aluko can be used as classical case studies in demonstrating how these two individuals, like many others, capitalised on the non-existent or fragile regulatory framework in Nigeria’s extractive “oil & gas” sector to launder money and evade liabilities which has cost the Nigerian government and people revenue in the billions of dollars. Till date, none of the aforementioned persons has been successfully prosecuted and convicted partly due to concealment of identities and fronting of shell companies in their transactions. Shell companies are legal entities “companies” that are non-operational and lack assets or staff. They are conveniently used by money launderers to keep their identities hidden while they engage in illicit transactions across borders and evade tax.
Dan Etete: Dan Etete, a former Petroleum Minister under Nigerias Dictator Head-of-State, Gen. Sani Abacha had in 1998, incorporated a Shell company named “Malabu Oil & Gas Limited” using a fictitious name “Kweku Amafegha”, with few other persons, while he was the ultimate and beneficial owner of the company – though his real name did not appear in any official documents. Five days after he incorporated this company, he, as Petroleum Minister, awarded this company an oil block “OPL 245”. He used this shell company to launder money across the Nigerian border and acquire luxurious assets, while escaping liabilities.
Kolawole Aluko: Kola Aluko is a businessman and oil executive. Media reports have described Aluko as a key ally to Alison-Madueke, a relationship both have previously denied. He rose to prominence around 2011 when Nigeria’s government awarded two companies he founded or owned valuable oil blocks on a no-bid basis. One of his companies, Atlantic Energy, was created the day before it inked the deals to acquire multimillion-dollar oil licenses.
In Nigeria, only a member of a Public Company (PLC) was under obligation, under the old 1990 CAMA, to disclose in writing when required, the capacity in which he holds any shares in the company; either as a beneficial owner or as a nominee of an interested person. See Sections 94-98, old CAMA.
The 2020 CAMA in section 119 has extended such obligation (to disclose the particulars of shareholding by notifying the company) to persons with significant control in all companies. Similarly, as provided in section 120 of the new CAMA, a person who is a substantial shareholder in a public company and holding (either by himself or by his nominee/proxy) shares in the company which entitle him to exercise at least five per cent (5%) of the unrestricted voting rights at any general meeting of the company, is required to disclose such holding by notifying the company within a stipulated time.
This new disclosure provisions are poised to enhance transparency and prevent asset shielding as well as combat money laundering, terrorism financing and all forms of illicit financial flows by legal entities having limited liability.
While there is no gainsaying that the above disclosure provisions would enhance transparency and accountability in the Extractive sector in Nigeria, especially in the Petroleum Industry, as many of the oil and gas companies are private limited liability companies (LTD); many of which have ‘rightly’ escaped disclosure obligations with no legal sanction – there is also an urgent need for the enactment of the Petroleum Industry Governance Bill (PIGB) which has as one of its core objectives – “to promote transparency and accountability in the administration of petroleum resources of Nigeria”.
چه خدماتی در کاردرمانی در منزل ارائه می‌شود؟
کاردرمانی در منزل زیرشاخه علوم پزشکی می‌باشد و در انگلیسی به آن Rehabilitation نیز می‌گویند.
در کاردرمانی در منزل به فرد کمک می‌شود تا
بعد از مبتلا شدن به مشکلات مختلفی بتوانند بهبود عملکرد خود را بازگرداند
و در حد امکان به درمان کامل منجر شود.
هنگامی که شما سالم باشید انجام کارهای روزانه مانند خوردن،
پوشیدن، خوابیدن و غیره آسان
است اما اگر دچار مشکلی شوید یا قسمتی از بدن شما آسیب ببیند نیاز به کاردرمانی در منزل خواهید داشت
تا بهبودی خود را بازگردانید.
کاردرمانی در منزل مشهد شامل چه بیماری‌هایی می‌شود؟
کاردرمانی در منزل برای افراد دچار مشکلات زیر انجام می‌شود:
دچار اختلال پردازش‌های حسی
بیماران ضایعه نخاعی یا ضربه مغزی
مشکلات در یادگیری
اختلالات در رشد
آرتروزهای بزرگسالان
اختلال در سلامتی روان یا وجود مشکلات رفتاری
بیماران سرطانی
آسیب‌های شدید وارد دست‌وپا
بیماران دچار فلج مغزی و اغلب بیماری‌های مزمن
کاردرمانی در منزل برای کودکان
کاردرمانی در منزل برای کودکان می‌تواند به بچه‌هایی کمک کند که نیازهای
متفاوتی دارند تا بتوان انواع
مهارت‌های شناختی، حسی حرکتی، جسمی و غیره آنها را بهبود بخشید و توانایی و
اعتمادبه‌نفس آنها و والدینشان را بالاتر برد.
همان‌طور که مشخص است کار اصلی کودکان
بازی‌کردن و یادگیری می‌باشد و کار درمانگر باید مهارت‌های مختلف کودک را برای بازی‌کردن، داشتن عملکرد خوب در مدرسه و خانه و فعالیت‌های روزانه
ارزیابی کند و افزایش دهد.
ممکن است کودکان به دلایل مختلفی مانند
فلج مغزی (cp)، آسیب‌های به وجود آمده بعد از زایمان، بیماری
اوتیسم و غیره نیاز به کاردرمانی
در منزل داشته باشند. انجام کاردرمانی کودکان در منزل
می‌تواند به بهبود فعالیت‌های
جسمی و حرکتی آنها کمک کند زیرا محیط امن خانه سرعت اثربخشی
درمان را در کودکان افزایش می‌دهد.
کاردرمانی در منزل مشهد برای بزرگسالان
یکی از مشکلات بزرگسالان بالای 40 سال سکته
مغزی است که یک بیماری شایع
می‌باشد. سکته مغزی بر اثر بسته‌شدن یا
پاره شدن عروق مغزی ایجاد می‌شود که می‌تواند خون‌رسانی به
مغز را قطع کند. در چنین شرایطی ممکن است سکته مغزی در بزرگسالان باعث
فوت شخص شود یا باتوجه‌به میزان آسیب مغزی ایجاد شده، مشکلات جسمی مختلفی مانند
بی حس شدن اندام‌ها، فلج شدن دست‌وپا، اختلال در حافظه
و غیره شود.
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چه خدماتی در کاردرمانی در منزل ارائه می‌شود؟
کاردرمانی در منزل زیرشاخه علوم پزشکی می‌باشد و در
انگلیسی به آن Rehabilitation نیز می‌گویند.
در کاردرمانی در منزل به فرد کمک می‌شود تا
بعد از مبتلا شدن به مشکلات مختلفی بتوانند بهبود عملکرد خود را بازگرداند و
در حد امکان به درمان کامل منجر شود.
هنگامی که شما سالم باشید انجام کارهای روزانه مانند خوردن،
پوشیدن، خوابیدن و غیره آسان است اما اگر دچار مشکلی شوید یا قسمتی از بدن
شما آسیب ببیند نیاز به کاردرمانی در منزل خواهید داشت تا بهبودی خود را
بازگردانید.
کاردرمانی در منزل مشهد شامل چه
بیماری‌هایی می‌شود؟
کاردرمانی در منزل برای افراد دچار
مشکلات زیر انجام می‌شود:
دچار اختلال پردازش‌های حسی
بیماران ضایعه نخاعی یا ضربه مغزی
مشکلات در یادگیری
اختلالات در رشد
آرتروزهای بزرگسالان
اختلال در سلامتی روان یا وجود مشکلات
رفتاری
بیماران سرطانی
آسیب‌های شدید وارد دست‌وپا
بیماران دچار فلج مغزی و اغلب بیماری‌های مزمن
کاردرمانی در منزل برای کودکان
کاردرمانی در منزل برای کودکان می‌تواند به
بچه‌هایی کمک کند که نیازهای متفاوتی دارند تا بتوان انواع مهارت‌های شناختی، حسی حرکتی، جسمی و
غیره آنها را بهبود بخشید و توانایی و اعتمادبه‌نفس
آنها و والدینشان را بالاتر برد.
همان‌طور که مشخص است کار اصلی کودکان بازی‌کردن و یادگیری می‌باشد و
کار درمانگر باید مهارت‌های مختلف کودک را برای بازی‌کردن، داشتن عملکرد خوب در مدرسه و خانه و
فعالیت‌های روزانه ارزیابی کند و افزایش
دهد.
ممکن است کودکان به دلایل مختلفی مانند فلج مغزی (cp)،
آسیب‌های به وجود آمده بعد از زایمان، بیماری اوتیسم و غیره نیاز به کاردرمانی در منزل داشته باشند.
انجام کاردرمانی کودکان در منزل می‌تواند به بهبود فعالیت‌های جسمی و حرکتی آنها کمک کند زیرا محیط امن خانه سرعت اثربخشی درمان را
در کودکان افزایش می‌دهد.
کاردرمانی در منزل مشهد برای بزرگسالان
یکی از مشکلات بزرگسالان بالای
40 سال سکته مغزی است که یک بیماری شایع می‌باشد.
سکته مغزی بر اثر بسته‌شدن یا پاره شدن عروق مغزی ایجاد می‌شود که می‌تواند خون‌رسانی به مغز را قطع کند.
در چنین شرایطی ممکن است سکته
مغزی در بزرگسالان باعث فوت شخص شود یا باتوجه‌به میزان آسیب مغزی ایجاد شده، مشکلات جسمی مختلفی مانند
بی حس شدن اندام‌ها، فلج شدن دست‌وپا، اختلال در حافظه و غیره شود.
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سونوگرافی در منزل در مشهد
مرکز خدمات پزشکی و پرستاری در منزل حامیان سلامت
رضوی
پزشکان و کادر درمان امروزه
جهت تشخیص و درمان بیماران از تجهیزات و روشهای مختلفی کمک می
گیرند که تصویربرداری یکی از مهمترین از این روشها و تکنیک ها می باشد که نقش
به سزایی در روند تشخیص ودرمان بیماری ها دارا می باشد.
مرکز خدمات پزشکی و پرستاری در منزل حامیان سلامت رضوی دارای بخش های مختلفی می باشد که یکی از آنها بخش سونوگرافی می باشد.
برای بهتر شدن کیفیت درمان و رضایت مندی
بیماران وراحتی ایشان بخش سونوگرافی مرکز با پزشکان متخصص مطرح مشهد در
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سونوگرافی در منزل
سونوگرافی یکی از روش های پرکاربرد تشخیصی بی
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کند.سونو گرافی به وسیله امواج
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نحوه انجام سونوگرافی در منزل در منزل چگونه است؟
شیوه انجام سونوگرافی در منزل هیچ
گونه تفاوتی با شیوه انجام در بیمارستان و کلینیک ها نمی کند پزشک متخصص سونوگرافی با تمام تجهیزات وبا دستگاه پرتابل سونو به منزل شما اعزام می شود بعد از گرفتن شرح وحال و ملاحظه دستور پزشک معالج (در صورت داشتن )و
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Кога е подходящо време за тренировка?
Експертите казват, че няколко
минути наведнъж са най-подходящи, докато опитите да се вместите в
тренировката ще бъдат по-трудни.
Ако все пак ви е по-лесно, опитайте се да
тренирате по-рано през деня, а не по-късно, за да не се налага да седите и да чакате,
за да го направите. Освен това според
проучването извършването на дейност, която вероятно ще ви достави
удоволствие (като неангажираща многочасова разходка), може да бъде дори
по-ефективно от, да речем, бързата тренировка на бягащата пътека.
Тъй като тренировъчната програма на всеки човек ще бъде различна, трябва да оцените нивото си
на физическа подготовка и да видите кога и колко време тялото ви се чувства готово за упражнения, казва д-р Горин.
“Не искаме хората да прекаляват”, добавя той.
Преди да започнете обаче, може би
ще искате да разговаряте с лекаря си – особено
ако наскоро сте били диагностицирани с диабет
или високо кръвно налягане, казва
тя. Освен това д-р Горин съветва да:
да си дадете допълнително време, за да
свикнете с упражненията в определено време
Извършвайте кратки периоди
на активност (например бързо ходене в продължение на 15 минути)
Съсредоточете се върху тренировъчната си програма за около месец,
за да свикнете с нея, преди да очаквате да отслабнете
Избирайте тренировки, които са предизвикателни, но са лесни за изпълнение (например бързо
ходене и леко домакинстване).
Не правете дейности, които ви карат да се чувствате
прекалено изморени
Ето кои са най-добрите тренировки за хора, които се
надяват да отслабнат в дългосрочен план.
Тези 10 най-добри тренировки за отслабване
10. Ходене
Ходенето е може би най-добрата тренировка за всеки човек, според експертите и фитнес ентусиастите.
То е лесен начин за добра тренировка – а освен
това е чудесно за укрепване на
костите, подобряване на сърдечносъдовото здраве
и понижаване на риска от сърдечни заболявания,
инсулт и диабет тип 2.
Освен това е лесна за изпълнение, независимо къде се намирате, което е добра новина за заетите хора
(няма нужда да шофирате или да се притеснявате за намирането на
място за паркиране!). Просто носете удобни дрехи и се разходете бързо на открито или в квартала.
Експертите казват, че ще се изненадате колко много изгаряте
по време на 30-45-минутно ходене.
“Ходенето е безплатно и лесно – можете да го правите навсякъде и по всяко време”,
казва Соня Л
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