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Full-Text Articles in Business
Australian Stock Indexes And The Four-Factor Model, Bruce A. Costa, Keith Jakob, Scott J. Niblock, Elisabeth Sinnewe
Australian Stock Indexes And The Four-Factor Model, Bruce A. Costa, Keith Jakob, Scott J. Niblock, Elisabeth Sinnewe
Dr Elisabeth Sinnewe
Stock indexes are passive ‘value-weighted’ portfolios and should not have alphas which are significantly different from zero. If an index produces an insignificant alpha, then significant alphas for equity funds using this index can be attributed solely to manager performance. However, recent literature suggests that US stock indexes can demonstrate significant alphas, which ultimately raise questions regarding equity fund manager performance in both the US and abroad. In this paper, we employ the Carhart four-factor model and newly available Asian-Pacific risk factors to generate alphas and risk factor loadings for eight Australian stock indexes from January 2004 to December 2012. …
Decision Making Regarding Access To Training And Development In Medium-Sized Enterprises: An Exploratory Study Using The Critical Incident Technique, Alan Coetzer, Janice Redmond, Jalleh Sharafizad
Decision Making Regarding Access To Training And Development In Medium-Sized Enterprises: An Exploratory Study Using The Critical Incident Technique, Alan Coetzer, Janice Redmond, Jalleh Sharafizad
Alan Coetzer
Purpose – The purpose of this paper is to develop an understanding of factors that impinge on managerial decision-making processes regarding employee access to structured training and development (T&D) opportunities that are at least partially funded by the firm. Design/methodology/approach – Semi-structured interviews incorporating the Critical Incident Technique (CIT) were conducted with 14 managers of medium-sized enterprises based in Perth, Western Australia. The interviews explored decisions managers have actually made regarding employee access to T&D and yielded 42 useable critical incidents that served as the unit of analysis. Findings – There were three key findings: first, employee access to T&D …
Towards Dignity And Respect At Work: An Exploration Of Bullying In The Public Sector., Maryam Omari
Towards Dignity And Respect At Work: An Exploration Of Bullying In The Public Sector., Maryam Omari
Maryam Omari
Organisations today function in complex and dynamic environments which exert continual pressure to change and compete. Employees are often seen as a key to success in this world, as flexible and adaptable resources. The quality of their work life therefore takes on an important role in ensuring they reach their full potential. A long-standing safety and performance issue in the workplace is bullying, or mobbing as it is called in the European literature. Bullying can have adverse effects for individuals, including both the perpetrator and the victim, as well as their families, the organisation, and ultimately the wider society.
Australia And The 'War Against Terrorism': Terrorism, National Security And Human Rights, Mark D. Rix
Australia And The 'War Against Terrorism': Terrorism, National Security And Human Rights, Mark D. Rix
Mark Rix
This article considers whether in the „war against terrorism‟ national security is eroded or strengthened by weakening or removing the human rights of the individuals who constitute the polity. It starts with the view that national security is, at its most fundamental, founded upon the security and liberty of the person from criminal and violent acts, including terrorist attacks. Such attacks, and the individuals and groups who perpetrate them, constitute a grave threat to the peace and security of nations the world over and thus endanger the security and liberty of the individuals who make up their populations. Governments are …
Given The Fact That Australia Has Had A 'Petroleum Resource Rent Tax' Since 1987, Why Should There Be Any Opposition To A 'Mineral Resource Rent Tax'?, John A. Mclaren, Pierre Chabal
Given The Fact That Australia Has Had A 'Petroleum Resource Rent Tax' Since 1987, Why Should There Be Any Opposition To A 'Mineral Resource Rent Tax'?, John A. Mclaren, Pierre Chabal
John McLaren
The Australian Government introduced a resource rent tax on offshore oil and gas deposits in 1987 and since then it has raised in excess of an additional $1 billion a year in revenue over and above the normal company tax on income. At the time it was being introduced a great deal of controversy followed the proposed introduction of the petroleum resource rent tax (PRRT). On 2 November 2011, the Australian government introduced the raft of bills into Parliament for the imposition of a Mineral Resource Rent Tax (MRRT) on profit generated from iron ore, coal and gas from coal …
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
John McLaren
The distinction between tax avoidance and tax evasion has been well established in the Australian taxation system. However, for some time the Australian Government has ignored the difference between the two concepts when it comes to Australians using tax havens and being investigated as part of 'Project Wickenby'.1The Australian Government is deliberately labelling all attempts to minimise income tax through the use of tax havens and offshore financial centres (OFCs) as tax evasion and therefore a criminal act. There have been examples quoted in the press where the Australian Crime Commission, conducting investigations as part of 'Project Wickenby', have gained …
National Electronic Health Records And The Digital Disruption Of Moral Orders, Karin Garrety, Ian Mcloughlin, Rob Wilson, Gregor Zelle, Mike Martin
National Electronic Health Records And The Digital Disruption Of Moral Orders, Karin Garrety, Ian Mcloughlin, Rob Wilson, Gregor Zelle, Mike Martin
Karin Garrety
The digitalisation of patient health data to provide national electronic health record systems (NEHRS) is a major objective of many governments. Proponents claim that NEHRS will streamline care, reduce mistakes and cut costs. However, building these systems has proved highly problematic. Using recent developments in Australia as an example, we argue that a hitherto unexamined source of difficulty concerns the way NEHRS disrupt the moral orders governing the production, ownership, use of and responsibility for health records. Policies that pursue digitalisation as a self-evident 'solution' to problems in healthcare without due regard to these disruptions risk alienating key stakeholders. We …