...Sri Pujiningsih; Helianti Utami Purpose This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice...

... Creation Ownership Disposal Transfer Extinction Variation The concept of disposal for the purposes of capital gains tax in South Africa JS Wilcocks Department of Taxation University of Pretoria JJ Strydom Attorney, Strydom Attorneys Pretoria Abstract Liability for capital gains tax is determined...