Editorial

Citation

Gale, C.J.S. (2014), "Editorial", International Journal of Law and Management, Vol. 56 No. 1. https://doi.org/10.1108/IJLMA-11-2013-0048

Editorial

Article Type: Editorial From: International Journal of Law and Management, Volume 56, Issue 1

Another new year is with us and another volume of the journal opens with five splendid articles from around the world.

This issue opens with an article by Martina Lagu Yanga writing from the UK entitled "UK Bribery Act 2010: some implications for business in Africa". This article examines some of the implications of the UK Bribery Act 2010 for business in Africa and reviews the effectiveness of strategies African Governments have adopted to prevent bribery. The author proposes the development of a bespoke anti-bribery management system based on empirical research. This would help African institutions overcome some of the challenges associated with enforcing regulatory measures formulated in developed countries.

Next, writing from the USA, Salar Ghahramani writes on "Divestment laws, fiduciary duty, and pension fund management: an empirical examination". This paper conducts an empirical analysis of sub national laws of the USA that require public pension funds to divest from companies that are in business with Cuba, Iran, Syria, and Sudan and explores whether public fund officials may be in violation of their fiduciary duty responsibilities toward pension system beneficiaries as they execute state-mandated divestment schemes.

Third, writing from Saudi Arabia, Afida Mastura Muhammad Arif produces "An analysis of copyright protection in Saudi Arabia". This paper explores the copyright laws of Saudi Arabia, illustrating the provisions governing the law. It seeks to outline Saudi Arabia’s copyright law within the framework of the international copyright protection, which include the Berne Convention and the TRIPS agreement.

Fourth, from Malaysia, Khadijah Isa explores "Tax complexities in the Malaysian corporate tax system: minimize to maximize". This paper examines areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system operating in Malaysia.

Finally, coming back to the UK, Chrispas Nyombi writes about "Lifting the veil of incorporation under common law and statute". The paper examines case law and statutory provisions related to lifting the corporate veil. The aim of the paper is to explore recent case law in order to determine whether courts have moved away from an overly restrictive approach when dealing with cases relating to the corporate personality. To offer a full account of the exceptions to the corporate personality doctrine, this paper also examines cases where the veil of incorporation is lifted due to a breach of a statutory provision.

As is often the case, this is truly an international issue with some fascinating topics examined and discussed which should be of interest to the lawyer and manager alike.

Happy reading!

Christopher James Stanley Gale and Alexandra Dobson