Available via the Australian National University Library Electronic Pre and Post Print Repository. Title from title screen (viewed Mar. 28, 2003) Includes bibliographical references. Mode of access: World Wide Web.

Thesis (Ph.D.)--Macquarie University, Division of Society, Culture, Media and Philosophy, Warawara - Dept. of Indigenous Studies, 2005. / Bibliography: p. 248-265. / Introduction and method -- General issues in heritage interpretation: Monuments and memorials; Museums; Other issues -- Historic site case studies: Parramatta Park and Old Government House; The Meeting Place Precinct - Botany Bay National Park; Myall Creek -- Discussion and conclusions. / It has long been established that in Australia contemporary (post-contact) Aboriginal history has suffered as a result of the colonisation process. Aboriginal history was seen as belonging in the realm of prehistory, rather than in contemporary historical discourses. Attempts have now been made to reinstate indigenous history into local, regional and national historical narratives. The field of heritage interpretation however, still largely relegates Aboriginal heritage to prehistory. This thesis investigates the ways in which Aborigianl history can be incorporated into the interpetation of contemporary or post-contact history at heritage sites. The thesis uses the principle of 'shared history' as outlined by the Council for Aboriginal Reconciliation, as a starting point in these discussions. / Electronic reproduction. / viii, 265 p., bound : ill. ; 30 cm. / Mode of access; World Wide Web. / Also available in print form

This thesis examines the balance between copyright owners and users by studying the nature of the rights and exceptions related to transmission of copyrighted works over the internet, focusing on three different jurisdictions: Australia, Japan and the United States.The choice of Japan and the United States is based on consideration of the following elements: 1. Both countries possess advanced information technology; 2. Both countries too the lead in legislating for copyright protection in the digital environment; 3. Both countries have different legal systems. In the matter of statutory reaction of transmission of works over the internet, there is no uniform solution around the world as the divergent laws in the three chosen countries demonstrate.

[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.

Abstract not available

The recognition of native title changed the foundations on which the Australian law of real property rested. However, the phrase

Thesis (LLM)--Stellenbosch University, 2012. / Includes bibliography / ENGLISH ABSTRACT: This thesis analyses current South African copyright law to ascertain the proper interpretation and application of the fair dealing provisions contained in the Copyright Act 98 of 1978. Copyright law ensures that authors’ works are not used without their consent, which they can grant subject to compensation or conditions attached to the use. Fair dealing exceptions allow the general public to use copyright works for certain purposes without the copyright owner’s consent and without paying compensation. These provisions are intended to balance copyright owners’ interests with the interest that members of the public have in using copyright works for socially beneficial purposes. These provisions typically allow the use of a copyright work for the purposes of research or private study, personal or private use, criticism and review, and news reporting. Unfortunately there is no South African case law concerning the fair dealing provisions, and the application of these exceptions remains unclear. This study aims to clarify the extent of application of the fair dealing exceptions to copyright infringement so that courts may be more willing to consider foreign and international law and in doing so develop South African intellectual property law. The social and economic policy considerations underlying the fair dealing exceptions are considered to determine their function. International conventions relating to copyright and neighbouring rights are examined, specifically the provisions allowing exceptions to copyright. The legislation and case law of Australia and the United Kingdom are analysed to determine the proper interpretation and application of these statutory defences. This knowledge is then used to inform South African law. The Copyright Act 98 of 1978 does not contain a fair dealing exception for parody and satire. Australian legislation does contain such an exception, and it is analysed in that context. An exception for parody is proposed for South African law, and the need for and application of this provision is considered. The constitutionality of the proposed exception is evaluated in terms of its impact on the constitutional property rights of copyright owners. / AFRIKAANSE OPSOMMING: Hierdie tesis ondersoek Suid-Afrikaanse outeursreg om die behoorlike uitleg en toepassing van die “billike gebruik”-bepalings in die Wet op Outeursreg 98 van 1978 te bepaal. Outeursreg beskerm die werk van ʼn outeur teen ongemagtigde gebruik van haar intellektuele eiendom. Gebruik kan deur die outeur gemagtig word, òf teen vergoeding òf onderhewig aan bepaalde voorwaardes. Artikels 12-19B (die billike gebruik-bepalings) van die Wet op Outeursreg laat ander toe om sekere werke te gebruik sonder die toestemming van die eienaar van die werk en sonder om vergoeding te betaal. Die bepalings streef om ʼn balans te tref tussen die belange van die outeur en die belange van die publiek. ʼn Werk mag volgens hierdie bepalings tipies gebruik word vir die doeleindes van navorsing of private studie, persoonlike of private gebruik, beoordeling of resensie, of om nuus te rapporteer. Daar is tans geen Suid-Afrikaanse regspraak rakende hierdie uitsonderings nie, en hul toepassing is dus onseker. Hierdie tesis beoog om die werking van die billike gebruik-bepalings duidelik uiteen te sit om hoër gewilligheid in howe te skep om internasionale en buitelandse reg toe te pas, en sodoende Suid-Afrikaanse immateriële goederereg te ontwikkel. Die sosiale en ekonomiese beleidsoorwegings wat die bepalings ondersteun word geanaliseer om die doel daarvan te bepaal. Internasionale outeursreg-verdragte word bespreek om ʼn raamwerk vir die uitsonderings te skep. Wetgewing en regspraak van Australië en die Verenigde Koninkryk word ondersoek, en die kennis wat daar opgedoen word, word toegepas op die Suid-Afrikaanse bepalings. Die Wet op Outeursreg 98 van 1978 bevat geen uitsondering vir die doeleindes van parodie en satire nie. Die Australiese Wet op Outeursreg 63 van 1968 bevat wel so ʼn uitsondering, en dit word in hierdie verband beoordeel. ʼn Uitsondering vir parodie en satire word voorgestel en oorweeg in die konteks van Suid-Afrikaanse outeursreg. Die grondwetlikheid van die voorgestelde uitsondering word bepaal na aanleiding van die impak wat dit sal hê op outeurs se eiendomsreg.