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Transfer pricing methods in the context of intangible property
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Steyn --- Department of Taxation, School of Accounting Sciences,The purpose of this study is to evaluate the suitability of existing acceptable transfer pricing methods and their application to international transactions between related parties involving intangible property, more specifically intellectual property that is legally protected. The application of the... -
The indigenous contract as legal phenomenon
Item type: Journal Article • Journal: Anthropology Southern Africa • Authors: FP van R Whelpton --- Department of Constitutional,Drawing largely on the views of various theorists, this article seeks to discuss the indigenous contract as legal phenomenon with specific reference to underlying values and legal principles of indigenous contracts in the southern African context. It shows that indigenous... -
Regional Integration: Review of the Management Literature and Implications for Theory, Policy, and Practice
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Moses N. Kiggundu --- Sprott School of Business, Carleton University, Canada Kaitlyn DeGhetto --- Department of Management, College of Business Administration, USARegional integration is increasingly occurring in all corners of the world, and both domestic and multinational firms are facing the challenges and opportunities that accompany integration. In this article, we undertake a review of regional integration management literature and provide... -
A brief review of the legal protection of vultures in South Africa
Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Lindy J Thompson --- Birds of Prey Programme, Endangered Wildlife Trust, South Africa Andrew C Blackmore --- Ezemvelo KwaZulu-Natal Wildlife, South AfricaVulture numbers are globally in a decline and many species are considered as either endangered or critically endangered. The same applies to vultures in South Africa, raising concerns about the long-term persistence of these ecologically important birds in this country...