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Learning Across Communities Of Practice: How Postgraduate Students Cope With Returning To Higher Education In An International Setting, L. Smith
Faculty of Commerce - Papers (Archive)
This paper is an exploratory case study into the way postgraduate students cope with the transition from the workplace to university in an international environment. It looks at how students move successfully between these two communities of practice, and the kind of learning that is involved in this process. As well as personal motivation, key factors found in boundary-crossing between the communities are multi-membership of communities and the use of identity as a bridge. Learning is found to involve a collateral transfer, or reconstruction, of knowledge in both directions. The study is intended to inform the development of a learning …
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 …
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.
Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren
Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren
Faculty of Business - Papers (Archive)
Many countries impose income tax on the worldwide income of their residents or citizens. This is the case in Australia where 'Australian residents for tax purposes' must pay income tax on their worldwide income including statutory income such as capital gains and dividends. If the government of a country adopts a 'worldwide' basis for imposing income tax on its residents then the existence of tax havens and offshore financial centres becomes an important issue because income from passive investments may not be disclosed and subsequently taxed in Australia. The Australian Government has recently funded 'Operation Wickenby', in an attempt to …