Page 78 - Graduate Studies Bulletin

GRADUATE STUDIES BULLETIN

approaches, policies, and agreements used to regulate the petroleum
industry in key selected jurisdictions outside and inside the KSA.

CML 553 CORPORATE SOCIAL RESPONSIBILITY & THE LAW
Credits: 3(3-0-0) Prerequisite: CML 511
The course focuses on the meaning of Corporate Social Responsibility
(CSR) and its relevancy to the law and regulations. The attention is made
to the compliance with environment and labor standards. It also covers the
topic on how corporate law is used to achieve the objective of CSR, law
and indirect measures in promoting CSR locally and internationally, sources
of SCR (Economic Co-operation and Development (OECD), Guidelines
for Multinational Enterprises and the National Contact Point, the United
Nations (UN) Global Compact and Corporate Codes of Conduct, monitoring
and enforcement of international and domestic CSR and multi-stakeholder
arrangements.

CML 554 INTERNATIONAL BANKING
Credits: 3(3-0-0) Prerequisite: CML 530
The course covers both management and institutional issues confronting
the international banking. This would include the international banking
and financial condition, evolution of international banking and operational
issues. The regulatory and policy problems confronting international
banks as well as the recent banking and financial crisis and its impact on
international banking will be covered too.

CML 555 TAXATION LAW
Credits: 3(3-0-0) Prerequisite: CML 512
This course introduces Tax law from a technical and legal point of view;
through a comparative study between the general rules that govern the
tax laws in the world and the applied Tax of Income Law/1425 Hijra in the
Kingdom of Saudi Arabia. It stresses the impact of these rules on the applied
Zakat system in Saudi Arabia, which was issued in 1370 Hijra, this system
gives the Kingdom the uniqueness in applying the dual system: Zakat and
Taxes.

77PRINCE SULTAN UNIVERSITY