Thèse - Université de Neuchâtel. / "Literaturverzeichnis": p. [11]-13.

Thesis (Ph. D.)--Ohio State University, 1985. / Includes bibliographical references (leaves 131-136). Available online via OhioLINK's ETD Center.

No description available.

M.Comm. / Pension funds have risen to great prominence in the last two decades because they provide a service that fits the needs of individuals. The community at large are rapidly accepting and demanding facilities for proper retirement planning. Employees contribute towards retirement funds and their contributions are tax deductible while taxable to the employee upon retirement, generally at a lower rate. The employer, who has instituted the retirement fund, owes the fund because the employer is regarded as being in the position of a trustee. The most important fiduciary duty the employer owes to the fund is the duty to act in good faith. This duty should be exercised when setting up the fund, appointing trustees, paying benefits, etc. (Liberty Life, 1997:9). The retirement industry plays an important role in our economy. A retirement fund must be registered with the Financial Services Board and approved by the South African Revenue Services to obtain the necessary tax benefits provided to retirement funds. The performance of any fund depends on the investment decisions made by the fund sponsor. There are a few types of retirement funds with various structures. There are: (1) pension funds, (2) provident funds and (3) retirement annuities. Pension funds and provident funds are employer-based schemes because only the employer can initiate it. The third alternative, a retirement annuity, caters for self-employed individuals and the private investor wanting to utilize the tax benefits provided to retirement funds (Bradley et al., 2000:185) The objective of the research is to determine the strategic investment planning of pension funds in South Africa. Does the pension fund management treat the fund like a business? Does the fund have a detailed investment process? Does the fund have a detailed investment policy framework?

The rapid expansion of the Chinese economy has made China aware if the importance of the rule by law. Perfecting its legal system and expanding its economy are the two goals of modern China. Many laws and regulations have been enacted since the economic reform was launched at the end of 1970s. The enactment of the Chinese Law of Trusts is an important step in the refinement of the Chinese legal system.This thesis aims to identify the deficiencies in the Chinese Law of Trusts by giving a critical and comparative study of the Australian and the Chinese trusts law, so as to propose amendments to the Chinese Law of Trusts. This thesis is divided into two Parts, and seven Chapters. Part One, which comprises five chapters, is a comparative study of the Australian and the Chinese trusts law. It also discusses the laws of trusts in other important Common Law and Civil Law jurisdictions. Chapter 1 of this Part deals with the basic concept of the trust. It introduces and discusses the definition, and the characteristics of the trust, the comparison between the trust and other similar concepts, and the classification of trusts. Chapter 2 deals with the creation of express trusts. With respect to the rights and duties of the trust parties, Chapter 3 gives a detailed discussion. Chapter 4 examines the variation and termination of trusts. The last chapter of Part One, Chapter 5, specifically analyses the charitable trusts.Part Two comprises two chapters: Chapter 6 and Chapter 7. Chapter 6 discusses the practical impact of the Chinese Law of Trusts on the Chinese State-owned enterprise reform, which has been progressing for more than two decades in China. Chapter 7 is a general concluding chapter. It pinpoints the deficiencies in the Chinese Law of Trusts, analyses the reasons for the deficiencies, and suggests two solutions to improve the Law: namely, to improve the existing provisions of the Law and to adopt eclectically the elaborate concepts of the Australian law of trusts.

No description available.

Thesis (S.J.D.)--University of Toronto, 2004. / Adviser: Michael Trebilcock.

Thèse--Neuchâtel.

<p>An aspect of the South African law of trusts which has, despite the abovementioned evolution of South African trust law, not been clarified, is the ambit of a trustee's fiduciary duty. This, however, is not only the position in South Africa, but Scotland and, until recently, England as well. It is opined that the &quot / fiduciary obligation&quot / is a concept in search of a principle. Thus, the aim of the present research was to define this concept in terms of the South African trust law context.</p>

LL.M. / Please refer to full text to view abstract