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Schizophrenia – The Costs, Ciorstan J. Smark
Schizophrenia – The Costs, Ciorstan J. Smark
Faculty of Commerce - Papers (Archive)
By looking at a particular subset of mental illness in Australia, (schizophrenia), this article reflects on the way in which direct costs falling within the parametres of the health budget are privileged (inscribed) above indirect costs which fall outside this boundary (and thus fail to be appropriately inscribed). This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.
A Cross-Country Analysis Of Export Prices In Oecd Countries, Abbas Valadkhani, A. P. Layton
A Cross-Country Analysis Of Export Prices In Oecd Countries, Abbas Valadkhani, A. P. Layton
Faculty of Commerce - Papers (Archive)
As is the case with most small open economies, changes in Australia’s export prices are an important source of national macroeconomic disturbance largely out of its control given its choice of export bundle. This paper distinguishes the extent to which export price variation consists of global versus country-specific changes for the set of 14 OECD countries investigated. We find that sharp changes in global export prices are evidently becoming more important for many of the countries in the OECD sample over the last 25 years as compared with the previous 25 year period. The paper also finds that, by a …
Logic Of An Australia-South Africa Fta, Ann T. Hodgkinson, Andre C. Jordaan
Logic Of An Australia-South Africa Fta, Ann T. Hodgkinson, Andre C. Jordaan
Faculty of Commerce - Papers (Archive)
Australia, previously a strong supporter of multilateral trade liberalisation, recently began negotiating a series of free trade agreements with countries in the Asia-Pacific region.
Taxation And The Australian Superannuation System: An International Comparison, Corinne Cortese, John Glynn
Taxation And The Australian Superannuation System: An International Comparison, Corinne Cortese, John Glynn
Faculty of Commerce - Papers (Archive)
This study demonstrates the taxation burden applied to Australian superannuation. The superannuation schemes and supporting taxation systems of five OECD countries are reviewed. A hypothetical scenario is applied to demonstrate the imbalance of the Australian system relative to comparable nations. Given concerns about the aging population, this research supports calls for further reforms to the taxation of superannuation in Australia, highlighting the need to make superannuation taxation policies more consistent with government efforts to encourage superannuation savings and self-funded retirement.
Protecting Consumer Privacy In The Company’S Best Interest, Sara Dolnicar, Yolanda Jordaan
Protecting Consumer Privacy In The Company’S Best Interest, Sara Dolnicar, Yolanda Jordaan
Faculty of Commerce - Papers (Archive)
The increasing use of consumer databases by companies has led to increased levels of concern among consumers that their personal information may not be in safe hands once divulged to companies. A few studies have shown that consumer concern about information privacy may impact on consumer behaviour in ways directly opposed to the aims of the very marketing campaigns developed to increase sales. Should this indeed be the case, it would be in companies’ best interest to make protection of consumer privacy a priority. The aim of this paper is to investigate whether there is potential for such a market-driven …
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC disclosure, …
A Time Series For Business Profitability In Twentieth-Century Australia, David Merrett, Simon Ville
A Time Series For Business Profitability In Twentieth-Century Australia, David Merrett, Simon Ville
Faculty of Commerce - Papers (Archive)
Australia has historical time series for a wide range of economic data covering most of the twentieth century. These include statistical information relating to national income, demography, prices, external trade, financial markets, and the government sector. However, we lack a long time series for business profits. We have calculations for some industries, especially banking, and national figures from 1985 using the IBIS database.
A Conceptual Model Of The Factors Affecting The Choice Of Nonprofit Organisation By Large Corporations In Australia, John Cantrell, Elias Kyriazis, Gary I. Noble, Jennifer Algie
A Conceptual Model Of The Factors Affecting The Choice Of Nonprofit Organisation By Large Corporations In Australia, John Cantrell, Elias Kyriazis, Gary I. Noble, Jennifer Algie
Faculty of Commerce - Papers (Archive)
This paper develops a new conceptualisation of corporate giving which advances our knowledge in the field of nonprofit marketing through the development of a model which assists in identifying the drivers of corporate giving in Australia. Existing conceptualisations are limited in that the commercial realities of corporate life and the pressures that many organizations face in achieving concrete outcomes from their giving behaviour have not been properly reflected in research results. In an environment of increased competition amongst nonprofits for donations in terms of money, resources, and volunteers the better understanding of how and why corporations give will enable nonprofit …
An Assessment Of The Trade Relationship Between Australia And South Africa, Mokhtar Metwally, Ann Hodgkinson, Andre Jordaan
An Assessment Of The Trade Relationship Between Australia And South Africa, Mokhtar Metwally, Ann Hodgkinson, Andre Jordaan
Faculty of Commerce - Papers (Archive)
This paper examines the trade relationship between Australia and South Africa to assess if it is justifiable to establish a FTA between these two countries. The paper uses the cointegration analysis to examine the long-term trade relationship between these two countries. The results suggest that Australian-South African trade has unique features which indicate that its growth is not just a reflection of overall world trade. The paper also uses a simultaneous equations model to test if there are significant feedback effects in Australian trade with South Africa. The results suggest that intensification of the trade relationship would be beneficial to …
The Equity Premium In Australia And The United States: 1889-1978, Simon Ville
The Equity Premium In Australia And The United States: 1889-1978, Simon Ville
Faculty of Commerce - Papers (Archive)
The equity risk premium puzzle has received regular attention by economists since it was first invoked by Mehra and Prescott twenty years ago. In a recent paper, they revisit the question and reject many of the explanations offered but we are left with no clear alternative account. The current paper seeks to do two things. We provide matching historical evidence of the equity premium for Australia and compare the results for the two nations. Resulting from this, we argue that a closer understanding of phases of economic history helps to explain the puzzle.
Star Or Black Hole? Australia And The International Transfers Of Anti-Terrorism Policy, Mark D. Rix
Star Or Black Hole? Australia And The International Transfers Of Anti-Terrorism Policy, Mark D. Rix
Sydney Business School - Papers
This paper investigates the role that Australia is playing in the international transfer or diffusion of anti-terrorism policy. It is widely believed that those Western states that actually have been the target of homeland terrorist attacks, in particular the United States and Britain, have led the way in enacting harsh national security and counter-terrorism legislation. It is further assumed that other states have followed the lead of these vanguards in adopting and implementing their own legislative response to terrorist threats to national security. There is some merit in this view. In the wake of the September 11 attacks of 2001 …
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Although WIL programs are more common in some profession-based undergraduate courses than others, they have not been frequently discussed in relation to accounting in the Australian context. This paper discusses issues related to designing a WIL program for an undergraduate accounting program in an Australian context. The importance of WIL programs in general is followed by …