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Full-Text Articles in Social and Behavioral Sciences
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.
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
Kellie McCombie
This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …
The Ilo And The Australian Contribution To The International Labour Standards Debate, Chris Nyland, Robert Castle
The Ilo And The Australian Contribution To The International Labour Standards Debate, Chris Nyland, Robert Castle
Robert G. Castle
Summarizes the debate between those who are urging the World Trade Organization to adopt a social clause that links the right to engage in international trade with basic labour rights, and those who believe that this would harm the ability of developing countries to compete with the advanced economies because it would prevent them paying lower wages to their workers. Sets out the background to this debate, before examining how it has been carried forward in Australia, looking at the submissions made to the Duffy Report, published in 1996, and the subsequent debate. Analyses the positions taken by the Australian …
The International Labour Organisation And The Australian Contribution To The International Labour Standards Debate, Chris Nyland, Robert Castle
The International Labour Organisation And The Australian Contribution To The International Labour Standards Debate, Chris Nyland, Robert Castle
Robert G. Castle
Summarizes the debate between those who are urging the World Trade Organization to adopt a social clause that links the right to engage in international trade with basic labour rights, and those who believe that this would harm the ability of developing countries to compete with the advanced economies because it would prevent them paying lower wages to their workers. Sets out the background to this debate, before examining how it has been carried forward in Australia, looking at the submissions made to the Duffy Report, published in 1996, and the subsequent debate. Analyses the positions taken by the Australian …
Child Labour In South Asia: Domestic And International Initiatives Including Ilo And Wto, D P Chaudhri, Robert Castle, Chris Nyland
Child Labour In South Asia: Domestic And International Initiatives Including Ilo And Wto, D P Chaudhri, Robert Castle, Chris Nyland
Robert G. Castle
South Asia has the largest concentration of child labour and of children not participating in school education. This paper aims to examine the trends in the incidence of child labour in five countries of the region, for the period 1965-1995 and to to delineate patterns in socio-economic correlates relevant to this issue. Multilateral organizations and national governments need to focus the greater part of their efforts on the children most at risk-i.e., those in morally and physically hazardous occupations. The national governments must focus more on agriculture and home-based occupations in the informal sector which account for a large amount …
Integration Of Market Economies And The Rights Of Labour: International Regulation, Robert Castle, D P Chaudhri, Chris Nyland
Integration Of Market Economies And The Rights Of Labour: International Regulation, Robert Castle, D P Chaudhri, Chris Nyland
Robert G. Castle
No abstract provided.
Social Capital Renewal And The Academic Performance Of International Students In Australia, Frank V. Neri, Simon Ville
Social Capital Renewal And The Academic Performance Of International Students In Australia, Frank V. Neri, Simon Ville
Simon Ville
Many believe that social capital fosters the accumulation of human capital. Yet international university students arrive in their host country generally denuded of social capital and confronted by unfamiliar cultural and educational institutions. This study investigates how, and to what extent, international students renew their social networks, and whether such investments are positively associated with academic performance. We adopt a social capital framework and conduct a survey of international students at a typical Australian university in order to categorise and measure investments in social capital renewal, and test a multivariate model of academic performance that includes social capital variables, amongst …