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Statistics On Indigenous Peoples: International Effort Needed, Richard Madden, Per Axelsson, Tahu Kukutai, Kalinda Griffiths, Christina Storm Mienna, Ngaire Brown, Clare Coleman, Ian T. Ring
Statistics On Indigenous Peoples: International Effort Needed, Richard Madden, Per Axelsson, Tahu Kukutai, Kalinda Griffiths, Christina Storm Mienna, Ngaire Brown, Clare Coleman, Ian T. Ring
Faculty of Business - Papers (Archive)
In 2007, the UN General Assembly endorsed the United Nations Declaration on the Rights of Indigenous Peoples. In the following years, there has been a strong call from a range United Nations agencies and spokespersons for countries to act to improve their statistics relating to Indigenous peoples as part of their response to the Declaration. These calls have emphasised the need for a holistic approach, describing strengths and resilience of Indigenous peoples and not just a focus on gaps and disadvantage. National responses have been mixed and overall statistics remain inadequate. Significantly, there has been no international statistical effort through …
The Current Retirement System In Australia Needs To Be More Attuned To A Mobile International Workforce: A Case For Reform, Rhys Cormick, John A. Mclaren
The Current Retirement System In Australia Needs To Be More Attuned To A Mobile International Workforce: A Case For Reform, Rhys Cormick, John A. Mclaren
Faculty of Business - Papers (Archive)
Dealing with the fiscal impacts of Australia's ageing population is potentially the most important issue for the next 30 years. The majority of countries in the developed world are facing an ageing population due to sustained low fertility and increased life expectancy. In order to reduce the fiscal burden following this decreased labour force participation and increased age-related spending, governments must appropriately design retirement savings systems to protect their budget, the taxpayers and the elderly. Individuals are increasingly taking up employment in foreign countries. Such international labour mobility provides a number of economic benefits for both the home and host …
Politicisation Of The International Accounting Standard Setting Process: Evidence From The Extractive Industries, Corinne L. Cortese
Politicisation Of The International Accounting Standard Setting Process: Evidence From The Extractive Industries, Corinne L. Cortese
Faculty of Business - Papers (Archive)
Purpose - The purpose of this paper is to provide a detailed example of the way in which extractive industries constituents participated in the setting of the international accounting standard for the extractive industries, IFRS 6 - Exploration for and Evaluation of Mineral Resources. Design/methodology/approach - A cross-section of extractive industries constituents is selected and their participation in the accounting standard setting process is examined via analysis of their comment letters and other interactions with the process. Findings - The paper contributes to our understanding of the politicised nature of accounting standard setting for the extractive industries. In doing so, …
Taxes, International Clienteles And The Value Of Adr Dividends, Aelee Jun, Graham H. Partington
Taxes, International Clienteles And The Value Of Adr Dividends, Aelee Jun, Graham H. Partington
Faculty of Business - Papers (Archive)
The values of ADR dividends are estimated from the period when, due to different ex-dividend dates, the ADRs and their underlying Australian stocks trade with differential dividend entitlements. These estimates of ADR dividend values are significantly less noisy than traditional exdividend estimates. The ADR dividends are valued at less than their face value and the dividends on the stocks at more than their face value. This is consistent with the ADRs being held by U.S. investors placing little value on the imputation tax credits attached to the dividends and the converse for Australian resident investors.
The Effects Of Financial Crises On International Stock Market Volatility Transmission, Indika Karunanayake Athukoralalage, Abbas Valadkhani, Martin O'Brien
The Effects Of Financial Crises On International Stock Market Volatility Transmission, Indika Karunanayake Athukoralalage, Abbas Valadkhani, Martin O'Brien
Faculty of Business - Papers (Archive)
With the integration of national economies through international trade and finance, the exploration of financial market interdependency has become profoundly important among market participants and scholars. Focusing on the Asian and global financial crises of 1997-98 and 2008-09 for Australia, Singapore, the UK, and the US, this paper examines the nature of such an interaction between stock market returns and their volatility. We use a multivariate generalised autoregressive conditional heteroskedasticity (MGARCH) model and weekly data (January 1992-June 2009). Based on the results obtained from the mean return equations, we could not find any significant impact on returns arising from the …
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 …