Business Commons^™

An Examination Of Linear And Nonlinear Causal Relationships Between Commodity Prices And U.S. Inflation, Renuka Mahadevan, Sandy Suardi

Sandy Suardi

This article uses both linear and nonlinear causality tests to examine the causal relationships between changes in commodity prices and U.S. inflation. Prior to the Great Moderation, there is evidence that changes in commodity price indices linearly lead inflation. The stability of the causal relationship appears to vary over time with a stronger bivariate link established before the Great Moderation. Further, there is evidence of significant nonlinear causality from raw industrials and metals indices to inflation with most of this detected nonlinear relationship being captured using the Baba, Engle, Kraft, and Kroner asymmetric generalized autoregressive conditional heteroskedasticity model. This implies …

Attitude Formation Online: How The Consumer's Need For Cognition Affects The Relationship Between Attitude Towards The Website And Attitude Towards The Brand, Maria Sicilia, Salvador Ruiz, Nina Reynolds

Nina Reynolds

This paper applies traditional models of attitude formation, based on the elaboration likelihood model, to the internet. Specifically, the dual mediation hypothesis and the affect transfer hypothesis are tested on an interactive website. The paper also considers whether the consumer's inherent need to think about things (need for cognition) impacts on which model applies. Findings suggest that the traditional model dominant offline (dual mediation hypothesis) is not dominant online, unless the consumer has an intrinsic tendency to think. The implications of the findings on transferring offline models to the interactive environment online, and on website design, are discussed.

The Association Between Strategic Cost Management And Enterprise Risk Management: A Critical Literature Review, Mohamed Elsayed, Ananda Wickramasinghe, Marwa Razik

Ananda Wickramasinghe

Reviewing literature and application of strategic cost management (SCM) and enterprise risk management (ERM) are critical and significant for corporate management to facilitate top management to employ appropriate SCM and ERM processes and systems especially in occurrence of constant and regular business turn around, crises and turbulence in recent time in world of business. This paper revisits and reviews the association between strategic cost management and enterprise risk management. Based on this review, the following propositions were developed; firm, which adopted SCM, is more likely to adopt ERM approach, there is a positive relationship between audit type and the association …

The Role Of The Design Coach - A Novel Approach To Achieving 360 Collaboration Between Industry And Higher Education, Lee Styger, Ian Ellis

Lee Styger

There is significant latent design talent within the broader business community, however, much of the design potential is isolated, and, lacks the necessary focus to manifest positive commercial outcomes. Research has indicated that this situation is due to a myopic design development process that is typically caused by the lack of larger team dynamics, reporting structures, and more formal review and feedback processes. The role of the coach is well established in business environments, where, a specialist practitioner enables an environment that supports personal and operational development. Unfortunately the concept of the design coach is not as well established because, …

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 …

Has The Distinction Between Tax Avoidance And Tax Evasion Become Blurred: Is This Simplification Or Is There Another Agenda?, John Mclaren

John McLaren

The Australian common law recognises the important distinction between tax avoidance and tax evasion but the current trend in Australia is for the Australian Government to ignore the difference between the two concepts. It is highly questionable that the difference is being distorted because of a desire to simplify this area of the law. It will be contended in this article that there is a deliberate attempt by the Government to treat tax avoidance as constituting tax evasion and to ignore the legal distinction between the two. For example, the new law to deter the promotion of tax schemes, Division …

An Examination Of Professional Services Quality As A Mediator Between Interpersonal Communication And Repurchase Intention, Les Kirchmajer, Paul G. Patterson

Laszlo Kirchmajer

This study examines the role of service quality (SQ) as a mediator between interpersonal communications and repurchase intention in the context of the relationship an individual client has with their personal financial adviser. A new multidimensional scale for interpersonal communications is developed and tested. Three dimensions were identified as: Communications clarity (five items), Social communications (four items), and Information provision (seven items). The results show the communications dimensions play a central role in sharing perceptions of service quality (SQ) and thus repurchase intentions.

The Value Of Prerequisites: A Link Between Understanding And Progression, Vicki Baard, Edmund W. Watts

Ted Watts

This paper contributes to the debate about the value of discipline-specific prerequisites. The study compared the results of students from 2003 to 2006 completing the subject Principles of Finance and who had completed the subject Business Statistics, to students who had not. This comparison indicated that the students who completed Business Statistics performed significantly better overall than those students who had not. The findings imply that discipline-specific prerequisites provide students with a minimum level of understanding required to undertake advanced subjects, and can improve their chance of success.

A Sustainable Decision Framework For Maintaining Engagement Between Corporations And Community Stakeholders: Breaking Down The Barriers Of Supply, Fadi Kotob, Lee Styger

Lee Styger

Traditional lines of supply have, over time, developed natural barriers that reduced the supply network efficiency and the opportunity to develop a win-win environment between corporations and community stakeholders. This situation originates from the early stages of a new program integration regardless of stakeholders intent. As such, early program integration is crucial for having any meaningful improvement away from traditional arms length supply relationships.

The performance of organisations within the supply network is intertwined. For successful integration, information will need to flow efficiently throughout the supply network and be accessible to community stakeholders who represent a node within the supply …

Bridging The Gap Between Theoretical And Applied Practices In Business, Engineering And Science, Lee Styger

Lee Styger

No abstract provided.

Long-Term Relationship Between Intra-Trade And Total Trade Of Member Countries Of Asean, Nelson Perera, Mokhtar M. Metwally

Nelson Perera

This paper uses cointegration and regression analyses to examine the long-term relationship between intra-trade of the five original member countries of ASEAN, namely, Indonesia, Malaysia, Philippines, Singapore, and Thailand , and their total trade with non- member Countries of ASEAN. The LR tests based on maximal eigenvalue of the stochastic matrix and the trace of the stochastic matrix suggest that the null hypothesis of no cointegration cannot be rejected for all the five original members countries of ASEAN. Thus, there is no evidence of long-term relationship between intra-trade of each ASEAN member with other members and total trade with non-ASEAN …

Feed-Back Effects Of Intra-Trade Between Gcc Countries, Kaul Nandini, Mokhtar Metwally, Nelson Perera

Nelson Perera

No abstract provided.

Overlaps Between Initial Intake Assessments And Acat Assessment And Suggested Modifications, Janet Sansoni, Peter Samsa, Alan Owen, Kathy Eagar

Alan G Owen

No abstract provided.

Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa

Anura De Zoysa

This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …

Benefits Derived From Ict Adoption In Regional Medical Practices: Perceptual Differences Between Male And Female General Practitioners, Robert Macgregor, Peter Hyland, Charles Harvie, Boon-Chye Lee

Associate Professor Peter Hyland

Information and communications technologies (ICTs) are being used more and more by general practitioners (GPs) in their day-to-day activities. While a number of studies have shown that ICT adoption and use can provide real benefits to medical practices, there have been few studies to determine whether the perception of those benefits is uniform across the sector. This study examines whether differences in the perception of benefits exist between male and female GPs. The results suggest that the groupings and priorities of benefits arising from ICT use differ substantially between male and female GPs. Results also show, amongst other things, that …

The Grouping And Prioritizing Of Driving Forces For Ict Adoption By Medical Practitioners: Do These Differ Between Rural And Urban Gps In Australia?, Robert Macgregor, Charles Harvie, Peter Hyland

Associate Professor Peter Hyland

Increasing use of ICT technologies in medical practices has led to a number of studies examining their use in rural as well as urban settings. The purpose of this study is to examine how GPs in rural and urban practice group and prioritise the driving forces for ICT adoption. Correlation and factor analysis was performed on the data sets (198 GPs, 122 Rural - 76 urban) obtained by means of a survey questionnaire. Not only do the results show that the drivers can be 'simplified' from 16 to 2 or 3, but they also show that there are differences both …

Do Organisational Characteristics Explain The Differences Between Drivers Of Ict Adoption In Rural And Urban General Practices In Australia, Robert C. Macgregor, Peter N. Hyland, Charles Harvie

Associate Professor Peter Hyland

A number of studies have compared general medical practices in rural locations with those in urban locations. Some of these studies have concentrated on the reasons why a GP might choose to work in a rural or urban setting. Others have examined the type of work required to be undertaken by medical professionals. Increasing use of information and communications technology (ICT) in medical practices has led to some studies examining their use in rural as well as urban settings. However, little if any research has examined whether ICT adoption drivers differ between rural and urban GPs based on their organisational …

The Grouping And Prioritising Of Driving Forces For Ict Adoption By Medical Practitioners: Do These Differ Between Rural And Urban Gps In Australia, Peter Hyland, Charles Harvie, Robert Macgregor

Associate Professor Peter Hyland

No abstract provided.

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Ed Arrington

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …

The Effects Of Structure, Communication And Trust Between Marketing And R&D During New Product Development, Elias Kyriazis, Graham Massey

Elias Kyriazis

The ability to effectively manage cross-functional working relationships (CFRs) during innovation is a key success factor in developing successful new products. However, empirical evidence suggests that CFRs during new product development are often problematic, resulting in extremely poor relations between managers, and the development of unsuccessful new products. This paper adds to our existing knowledge on the Marketing/R&D CFR by examining the effects of structural factors, communication behaviours, and interpersonal trust on the dependent variable perceived relationship effectiveness. Our findings reveal that trust has potent positive, direct effects on this CFR. Further, bidirectional communication and quality of communication also have …

Do Organisational Characteristics Explain The Differences Between Drivers Of Ict Adoption In Rural And Urban General Practices In Australia, Robert C. Macgregor, Peter N. Hyland, Charles Harvie

Charles Harvie

A number of studies have compared general medical practices in rural locations with those in urban locations. Some of these studies have concentrated on the reasons why a GP might choose to work in a rural or urban setting. Others have examined the type of work required to be undertaken by medical professionals. Increasing use of information and communications technology (ICT) in medical practices has led to some studies examining their use in rural as well as urban settings. However, little if any research has examined whether ICT adoption drivers differ between rural and urban GPs based on their organisational …