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Full-Text Articles in Business
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
John J Glynn
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.
Our Retirement In Their Hands: A User Perspective, Cotinne Cortese, David Aylward, John Glynn
Our Retirement In Their Hands: A User Perspective, Cotinne Cortese, David Aylward, John Glynn
John J Glynn
This research reports on the results of a survey of Australian retirees which provide information on attitudes surrounding financial planning advice before, at or after retirement. These results demonstrate that, despite government initiatives aimed at enhancing consumer confidence in the financial services market, most retirees continue to feel dissatisfied with, and lack confidence in, the services provided by their financial advisors. This suggests an increased role for financial planners to provide not only the additional information required under government policy, but also to provide information that is understandable and useful to the retirees that rely on it.
Unit Root Tests And Structural Breaks: A Survey With Applications, John Glynn, Nelson Perera, Reetu Verma
Unit Root Tests And Structural Breaks: A Survey With Applications, John Glynn, Nelson Perera, Reetu Verma
John J Glynn
The theme of unit roots in macroeconomic time series have received a great amount of attention in terms of theoretical and applied research over the last three decades. Since the seminal work by Nelson and Plosser (1982), testing for the presence of a unit root in the time series data has become a topic of great concern. This issue gained further momentum with Perron’s 1989 paper which emphasized the importance of structural breaks when testing for unit root processes. This paper reviews the available literature on unit root tests taking into account possible structural breaks. An important distinction between testing …
Organization-Based Social Marketing: An Alternative Approach For Organizations Adopting Sustainable Business Practices, Mary Franks Papakosmas, Gary Noble, John Glynn
Organization-Based Social Marketing: An Alternative Approach For Organizations Adopting Sustainable Business Practices, Mary Franks Papakosmas, Gary Noble, John Glynn
John J Glynn
This article conceptualizes a new area for social marketing practitioners by focusing on individual behavior change that might occur within organizations. Organization-Based Social Marketing (OBSM) draws from organization change theory and internal marketing theory, while maintaining social marketing’s focus on beneficial behavior modification. The article argues that as such, OBSM represents a viable approach for organizations seeking to address the increasing demand for change strategies that promote proenvironmental behavior among their employees
Settlers And The State: The Creation Of An Aboriginal Workforce In Australia, Robert Castle, Jim Hagan
Settlers And The State: The Creation Of An Aboriginal Workforce In Australia, Robert Castle, Jim Hagan
Robert G. Castle
White settlement of Australia began a process whereby the Aboriginal people who had settled the Australian continent for 40,000 years were dispossessed of their land, economy, society and often their lives. Henry Reynold's 'Law of the Land'' demonstrates the impact of the application of the doctrine of 'Terra Nullius' on Aboriginal society and the subsequent development of black-white relations in Australia. Land was the foundation of Aboriginal life - of an economic, religious and cultural system centred on hunting and gathering which provided a basis for a sustainable and stable society. The alienation of Aboriginal land and the resulting conflict …
Technology Assimilation Across The Value Chain: An Empirical Study Of Small And Medium-Sized Enterprises, Pratyush Bharati, Abhijit Chaudhury
Technology Assimilation Across The Value Chain: An Empirical Study Of Small And Medium-Sized Enterprises, Pratyush Bharati, Abhijit Chaudhury
Pratyush Bharati
No abstract provided.