This paper analyses South Africa's fair dealing provisions contained in the Copyright Act 98 of 1978 along with South Africa's proposed amendment to the fair dealing provisions in the 2017 Copyright Amendment Bill. This ...

Through the implementation and strengthening of environmental laws and international standards, banks globally face direct and indirect liability, including reputational risks through the association of funding high risk ...

This paper investigates the long run performance of 270 South African IPOs during the period 1996 to 2016. Significant under-pricing in the short term and underperformance in the long term is found for equally-weighted ...

Corporate accountability has been a contentious issue for decades. This research report therefore considers the question: what are the means through which multinational corporations (MNCs) in Africa’s extractive industries ...

An unlabelled, fossilized skull of a golden mole from the Ditsong National Museum of Natural History, Pretoria, was examined through micro-computed tomography. Reconstructions show that the species in question has alveoli ...

The use of loyalty programmes has in recent years become popular in South Africa. There has, however, been only one public document that has been issued by the South African Revenue Service (‘SARS’) which discusses the ...

Modern companies in South Africa and elsewhere have embraced the use of corporate group structures. One of the problems arising from such structures is who should bear responsibility towards delictual creditors for unsatisfied ...

The objective of this report is to analyse the South African income tax consequences of the assumption of contingent liabilities such as leave pay provisions and bonus provisions during the transfer or sale of a business. ...

The promotion of population health is a key concern of government authorities and various health institutions. With the prevalence in South Africa of communicable diseases like AIDS and Tuberculosis, the increase in the ...

A number of South African public entities have been reporting high levels of irregular and fruitless and wasteful expenditures. The Auditor General South Africa has also been issuing qualified audit reports with a material ...