7664
Publications
17727
Auteurs uniques
0
Pays représentés
Sous-domaines
Comptabilité
0 publication(s)
Entrepreneuriat
0 publication(s)
Finance
1 publication(s)
Gestion des ressources humaines
8 publication(s)
Marketing
3 publication(s)
Sciences de gestion
4002 publication(s)
Sciences économiques
3625 publication(s)
Économie agricole
0 publication(s)
Économie de la santé
2 publication(s)
Économie du développement
0 publication(s)
Économie publique
0 publication(s)
Publications
7664 publication(s) trouvée(s)
Éditorial
Editorial
A wide range of unrelated topics are addressed in five articles and three notes published in this issue. The first …
Éditorial
Editorial
This edition contains an interesting mixture of contributions from various parts of the world and from the perspective of various …
Éditorial
Editorial
Volume 10 of the Journal of Economic and Financial Sciences (JEF) will go down in history of this journal as …
Article scientifique
South Africa's susceptibility to financial crises
South Africa has to address the challenges of slow economic growth, poverty, and inequality in the face of precarious macroeconomic …
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
Perfect foresight portfolios on the Johannesburg stock exchange
The main aim of this study was to determine the effect of unanticipated information, or noise, on the returns of …
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
Contingent convertible bonds as countercyclical capital measures
Background: The procyclical nature of capital models under the Basel II Accord has been widely criticised for exacerbating lending in …
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
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
Roles of Eco-labeling in Fisheries Conservation and Sustainability
An important goal of fisheries management is to ensure that fish stocks are harvested at sustainable levels of fishing pressure. …
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
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
The Value Added Tax Implications of Illegal Transactions
In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income …
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 …