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Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew
Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew
Theses : Honours
This research replicates with modifications the previous study by Coombes, Otto and Stokes (1993) which examines the economic determinants of the amortisation of identifiable intangible assets (lIAs). The study focuses on the published consolidated annual reports of a sample of top 150 listed Australian companies, ranked by market capitalisation, as at June 1989, over the period 1989 to 1990, whereas the previous study by Coombes et al. (1993) concentrates on the top 150 listed Australian companies, ranked by market capitalisation, as at 30 June, 1988, over the period 1986 to 1989. The empirical evidence of the present research using contracting …
An Investigation Into Some Of The Factors Having A Bearing On Interviewer Bias In The Western Australian Market Research Industry, Daniel N. Edwards
An Investigation Into Some Of The Factors Having A Bearing On Interviewer Bias In The Western Australian Market Research Industry, Daniel N. Edwards
Theses : Honours
The market research industry, like most industries operating in a highly competitive environment, is faced with a myriad of challenges. One of the foremost challenges is to deliver sound recommendations to clientele based on quality data on the market. One factor having a bearing on data quality is the problem of interviewer bias; interviewers introducing their own source of error into the survey. This dissertation uses a mass-administered, selfreport technique in a study of the interviewing staff of four Western Australian market research firms in an attempt to investigate the factors that constitute interviewer bias. The three broad areas of …
An Arts-Employment Analysis : The Effect Of Government Funding On Employment At Deck Chair Theatre And Spare Parts Puppet Theatre, Lance Bennett
An Arts-Employment Analysis : The Effect Of Government Funding On Employment At Deck Chair Theatre And Spare Parts Puppet Theatre, Lance Bennett
Theses : Honours
It is important for governments to recognise employment generation resulting from public expenditure. Funding alternatives that are a cost effective way of generating employment are key objectives in public finance. One funding alternative is the arts. The arts have to compete with other economic activities for a share of government funding. As a result of increased competition, the economic contribution of the arts has become an important issue in arts advocacy. Therefore, it is important that the measure of employment generated by arts funding is accurate and reliable. Arts employment data is generated by cultural organisations applying for public funding …
A Case Study Examining Factors Influencing Loan Pricing Within The R&I Bank, Yawar Zoeb
A Case Study Examining Factors Influencing Loan Pricing Within The R&I Bank, Yawar Zoeb
Theses : Honours
This paper sets out to examine the influence of variables that affect the pricing of commercial loans within the context of the R&I Bank. This will be achieved by collecting financial information on past business loan pricing decisions from a specific R&I Bank branch selected. The information so collected would be analysed from the viewpoint of understanding the pricing of risk. Of specific interest is the examination of loans in a branch to find out the distribution of loans across the spread of credit risk premiums. A credit risk premium, also referred to as the interest rate margin (IRM), is …
Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest
Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest
Theses : Honours
This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …
Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low
Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low
Theses: Doctorates and Masters
This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …