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1. 

   The Congo clawless otter (Aonyx congicus) Mustelidae: Lutrinae): a review of its systematics, distribution and conservation status

   Item type: Journal Article • Journal: African Zoology • Authors: Hélène Jacques --- IUCN Otter Specialist Group, France Géraldine Veron --- Muséum National d’Histoire Naturelle, France Franck Alary --- Direction Recherche Innovation et Enseignement Supérieur, France Stéphane Aulagnier --- Institut National de la Recherche Agronomique, France

   Among the four African otter species, the Congo clawless otter (Aonyx congicus) is the least known due to the remoteness of its Central African equatorial rainforest range. The taxonomic status and the criteria to differentiate A. congicus from the quite...

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2. 

   VAT lottery incentives: An opportunity for South Africa?

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Manda Burger --- , South Africa Anculien Schoeman --- , South Africa

   Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement through audits, fines and penalties alone may no longer...

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3. 

   The pricing of skewness: Evidence from the Johannesburg Stock Exchange

   Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Johannes Petrus Steyn --- , South Africa Lomari Theart --- , South Africa

   The historical skewness of stock return distributions could potentially affect future stock returns. Previous studies in developed markets have shown that investors prefer shares exhibiting positively skewed or ‘lottery-like’ payoff profiles. The higher demand for these shares results in a...

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4. 

   An exploratory study on value-added tax consequences of a residential property lottery in South Africa

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Danielle van Wyk --- Stellenbosch University, South Africa Andrea van der Merwe --- Stellenbosch University, South Africa

   To dispose of a residential property in terms of a lottery transaction is a change in the business manner how residential properties are usually being disposed of, namely either through an estate agent or a private sale. A number of...

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5. 

   Market participation as livelihood and safeguarding intangible cultural heritage: A case of Chăm ethnic minority pottery households in Vietnam

   Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Nguyen Bach Dang --- Nong Lam University, Vietnam Pham Thi Hong Nhung --- Nong Lam University, Vietnam Cao Thai Bao --- Nong Lam University, Vietnam Nguyen Ly Bang --- , Vietnam

   This study examines the extent of market participation among Chăm pottery producers in Vietnam and the factors that influence this extent. The research utilized the total market participation index to assess the level of market participation and Tobit regression to...

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6. 

   An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Anculien Schoeman --- University of Pretoria, Department of Taxation, Republic of South Africa

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