Zugl.: Münster (Westfalen), Univ., Diss., 2008/2009

Proefschrift--Utrecht. / "Stellingen": [6] p. "Literatuur": p. [173].

Univ., FB Rechtswiss., Diss. u.d.T.: Schaefer, Thorsten: Konkurrenzen zwischen markenrechtlichen, wettbewerbsrechtlichen, deliktsrechtlichen und namensrechtlichen Bestimmungen beim Schutz von Marken und geschäftlichen Bezeichnungen--Hamburg, 2004. / Literaturverz. S. 267 - 284.

Thesis (doctoral)--Universität Bern, 1905. / Includes bibliographical references.

Thesis (doctoral)--Universität Zürich.

Thesis (doctoral)--Universität Universität zu Köln, 1939. / Includes bibliographical references (p. 13-19).

Proefschrift--Utrecht. / "Stellingen": [6] p. "Literatuur": p. [173]

Thèse--Université de Louvain. / "Bibliographie": p. [305]-307.

Modern trade marks perform multiple functions taken up in a functional matrix. Amongst them the distinguishing function is invariable whilst the other functions are variable. A legal-historical and comparative investigation of the law of trade marks in the United Kingdom, the European Union, the U.S.A. and South Africa reveals that only certain trade mark functions have traditionally been afforded protection under law. This is mainly because of a historical resistance to accepting trade marks as property in the Anglo and American trade mark systems and the primacy of origin theory in the European Community trade mark system. The bedrock of South African trade mark law has been the trade mark law of the United Kingdom. The restrictions brought about by common law property theory have been carried over into the South African law of trade marks. The South African law of property is however derived from the civil law and not the common law. The historical break in continuity of the common law trade mark tradition as a consequence of the interposition of the European Union and the reception of EC trade mark law in the United Kingdom affords the opportunity for a theory of trade mark rights to be established in South Africa which is derived from concepts already present in South African law. The thesis proposes that the legal right to the trade mark in South African law is an independent subjective right of the kind proposed by Joubert. The legal object of this right is the trade mark. The entitlements of use of the holder of the right are the functions which the holder is entitled to have the trade mark perform. A range of values in which the property in a trade mark is to be found are associated with the functions. Unlawful impingement upon any function infringes the trade mark right. This theory provides the Trade Marks Act, 1993 with a needed theoretical base. / Mercantile Law / LL.D.

M.Com. (Accounting) / This study sets out to suggest a method of accounting for goodwill and brands which is practically feasible, yet conceptually justifiable. Only positive, acquired goodwill is relevant for purposes of this study. Both acquired and internally generated brands are, however, investigated. In terms of historical cost accounting, both acquired goodwill and brands qualify as assets of the enterprise since they are controlled by the enterprise as a result of past transactions and future economic benefits are expected to flow therefrom. Goodwill arises as a balancing amount in terms of double entry accounting as a result of the fact that the purchase consideration applicable to a business take-over often exceeds the aggregate of the fair values of the acquired enterprise's net assets. Because goodwill can therefore effectively be seen as a function of two other figures, the potential exists that it can be manipulated. A number of possible alternative accounting treatments of goodwill are in existence. In spite of a historical background of divergence, international statements now display increasing agreement in favour of the amortisation option. The opposite is, however, true in respect of the financial statements of South African companies. The. preparers and users of financial interest in preventing goodwill as statements have a vested far as possible. As regards goodwill that does arise, an accounting treatment with the smallest possible detrimental effect on the financial position and results of the company will enjoy preference. Contrary to this is the fact that the amortisation of goodwill is the most justifiable alternative from a conceptual point of view. A number of accounting options have been developed over the years with the intention of either preventing goodwill, or at least limiting its extent. Included in this is merger accounting (also called pooling of interests accounting) in terms of which goodwill is effectively set off against the share premium account in the case of a take-over where the purchase consideration is settled by means of a share issue. Another method is the capitalisation of brands in the place of goodwill. Brands are therefore considered to be a mere substitute for goodwill on the balance sheet and is consequently of doubtful value from an accounting and financial analysis point of view. In spite of a variety of accounting alternatives, acquired brands should thus be accounted for in the same way as goodwill. Furthermore, internally generated brands should not be acknowledged on the balance sheet. The implementation of this will lead to the artificial distinction between goodwill and brands losing its prominence in the course of time