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Full-Text Articles in Business
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Theses: Doctorates and Masters
The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …
A Policy Analysis Of A Private Sector Company's Response To The Career Start Traineeship, Sherry Donaldson
A Policy Analysis Of A Private Sector Company's Response To The Career Start Traineeship, Sherry Donaldson
Theses: Doctorates and Masters
During 1994 BHP Iron Ore is investigating the costs benefits and possibilities of introducing a new Traineeship scheme called Career Start for the Metals and Engineering sector of its workforce. This study explores the factors which impact upon the introduction of the new competency based training scheme. It provides BHP with information for determining whether to adopt the Traineeship scheme as the sole entry level training program for the company, whether to reject the Traineeship scheme altogether, whether to run the Traineeship scheme side by side with the Apprenticeship scheme or to integrate it with the current Apprenticeship scheme in …
Experiences In The Use Of The Structured Systems Analysis And Design Methodology (Ssadm) In A Service Organisation, Andre Bavington
Experiences In The Use Of The Structured Systems Analysis And Design Methodology (Ssadm) In A Service Organisation, Andre Bavington
Theses: Doctorates and Masters
The purpose of this research is to examine the historical development of an information systems methodology in a large West Australian organisation and to detail the experiences and satisfaction levels of information systems practitioners' in using the methodology. The methodology under examination is SSADM (Structured Systems Analysis and Design Methodology) in a service organisation in which I am an employee. The participants of this research are involved in the systems development process as Systems Analysts, Project Leaders, Programmers, Project Manager, and development review and consulting personnel. There were 26 participants involved in this research study ranging in age from 25 …
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Theses: Doctorates and Masters
This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …