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2103 publication(s) trouvée(s)
Article scientifique
Editorial
A wide range of unrelated topics are addressed in five articles and three notes published in this issue. The first …
Article scientifique
Editorial
This edition contains an interesting mixture of contributions from various parts of the world and from the perspective of various …
Article scientifique
Some Tax Implications of Traditional Knowledge Under Conventional Intellectual Property
The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright …
Article scientifique
Restructuring of Insolvent Corporations in Canada
This paper gives a very general outline of the formal restructuring of insolvent corporations in Canada. For a South African …
Article scientifique
Protecting Traditional Knowledge – Does Secrecy Offer a Solution
The shortcomings of using the intellectual property system to safeguard the interests of traditional knowledge holders have received considerable attention. …
Article scientifique
Rhetoric and realities of regional integration: Botswana SME perspectives on Southern African trade
Despite political pronouncements about facilitating development through economic integration of geographic regions in Africa, intra-regional trade remains limited and unbalanced. …
Article scientifique
Director and Officer Liability in the Zone of Insolvency; A Comparative Analysis
It is the duty of the directors of a company to run the business of the company in the best …
Article scientifique
Engineering patterns of supply chain optimization to manage oscillation effect
The cascading order variability from downstream trumping up the upstream site of the supply chain network indicates the deleterious effect …
Article scientifique
An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the …
Article scientifique
First choice or fallback option? The attractiveness of South Africa’s retail industry for Gen Y members
The wholesale and retail industry is the fourth largest contributor to South Africa’s Gross Domestic Product. However, it faces the …
Article scientifique
The levels of disclosure relating to mine closure obligations by platinum mining companies
Background: Mine closure obligations are economically significant, and the consequences of insufficient mine closure obligations are of public interest. The …
Article scientifique
The Requirements for the Inclusion of Standard Terms in International Sales Contracts
The problem dealing with the inclusion of standard terms and conditions in contracts is a problem that has engaged most …
Article scientifique
SME perceptions of the independent review and accounting skills on bank financing: South African perspective
Access to bank financing is regularly rated as one of the biggest obstacles to SME sustainability. With the introduction of …
Article scientifique
Are consumers’ quality perceptions influenced by brand familiarity, brand exposure and brand knowledge? Results from a wine tasting experiment
Theory posits that, over time, placebo-type brand-equity effects may develop through the process of wine purchase and consumption. This being …
Article scientifique
Dividend cession and dividend distribution: The South African VAT implications
An intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to …
Article scientifique
Good Governance
This issue of the Potchefstroom Electronic Law Journal (PELJ) is entirely dedicated to the concept of good governance. It is …
Article scientifique
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1)
Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting …
Article scientifique
Crossborder jurisdiction and assistance in insolvency: The position in Malaysia and Singapore
Malaysia and Singapore are members of the common law family and have 'inherited' their company and insolvency law from models …
Article scientifique
Measuring environmental performance of banks: Evidence from Carbon Disclosure Project (CDP) reporting banks
The need to measure the environmental performance of banks stems from the important role they occupy in the financial system …
Article scientifique
Does investing in sound corporate governance pay? A South African study
Despite increased recognition of the importance of sound corporate governance practices in emerging markets, previous researchers reported inconclusive evidence on …