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Articles 1 - 18 of 18
Full-Text Articles in Business
Sources Of Volatility In Australia's Export Prices: Evidence From Arch And Garch Modelling, Abbas Valadkhani, A. P. Layton, N. D. Karunaratne
Sources Of Volatility In Australia's Export Prices: Evidence From Arch And Garch Modelling, Abbas Valadkhani, A. P. Layton, N. D. Karunaratne
Faculty of Commerce - Papers (Archive)
Australia has one of the more volatile set of export prices among OECD countries. This paper examines the extent to which Australia’s export prices relate to the world prices using quarterly time-series data spanning the period 1969q4-2002q3. The empirical results based on dynamic least squares method show that Australia’s export prices are cointegrated with the global export prices. A short-term dynamic ARCH-in Mean model, which captures the time varying nature of price volatility, has been used to explain the growth rate of Australia’s export prices. It is found that (a) changes in Australia’s export prices are highly associated with systematic …
An Analysis Of The Output And Employment Conversion Matrices Of Australia’S Economy, Abbas Valadkhani, T. Robinson
An Analysis Of The Output And Employment Conversion Matrices Of Australia’S Economy, Abbas Valadkhani, T. Robinson
Faculty of Commerce - Papers (Archive)
Based on two snapshots taken from the Australian economy, this study quantifies the impacts of final demand aggregates on output and employment in various sectors using the 1989 and 1997 conversion matrices. The sectoral output and employment are linked with final demand deliveries in such a way that one can measure the impacts on changes in each component of aggregate demand, other components remaining unchanged, on output and employment. A comparison of the aggregate output and employment multipliers in 1989 to 1997 indicates that while the output multipliers have increased, the employment multipliers have declined. This means that through time, …
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Laura R. Ingraham
There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Faculty Publications
There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …
Structural Changes In Australia's Monetary Aggregates And Interest Rates, Abbas Valadkhani, Mosayeb Pahlavani
Structural Changes In Australia's Monetary Aggregates And Interest Rates, Abbas Valadkhani, Mosayeb Pahlavani
Faculty of Commerce - Papers (Archive)
This paper employs all quartley time series currently available to determine endogenously the time of structural breaks for three monetary aggregates, the long and short-tem interest rates as well as the consumer price index in Australia using the ZA (Zivot and Andrews, 1992) test and the LP (Lumsdaine and Papell, 1997) test.
Financial Literacy In Australia, Andrew C. Worthington
Financial Literacy In Australia, Andrew C. Worthington
Faculty of Commerce - Papers (Archive)
Ordered logit models are used to predict financial literacy on the basis of individual demographic, socioeconomic and financial characteristics. The data is drawn from the 2003 ANZ Survey of Adult Financial Literacy in Australia and relates to 3,548 respondents. Financial literacy is defined, amongst other things, in terms of standard mathematical ability and understanding of basic and advanced financial terms. Factors examined include gender, age, ethnicity, occupation, educational level and family structure, along with household income, savings (including superannuation), and mortgage and non-mortgage debt. The evidence suggests that financial literacy is highest for respondents aged between 50 and 60 years, …
The Relocation Of The International Market For Australian Wool, Simon Ville
The Relocation Of The International Market For Australian Wool, Simon Ville
Faculty of Commerce - Papers (Archive)
The marketplace for Australian wool relocated from London to the Australian capital cities in the half century after 1880. This represented a major institutional shift that underpinned the development of the Australian economy and made Australia the centre of the international wool market. We analyse the principal demand and supply changes underlying this market shift. Consolidation of worsted manufacturing, demand diversification, improved transport and communications, Australian dominance of international wool production, and the growth of the small grazier shifted the relative market efficiency in favour of Australian auctions.
Accounting: In Crisis Or Ascendancy?, Indra Abeysekera
Accounting: In Crisis Or Ascendancy?, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of the HIH Group in 2002, with contextual reference to earlier periods. It then outlines the submissions made by the accounting profession, actuaries and regulatory institutions to the Royal Commission Inquiry into the collapse of the HIH Group. These submissions are analysed in relation to the profession promoting functionally defined interests and …
On The Motivations Of Corporate Giving In Australia, John Cantrell
On The Motivations Of Corporate Giving In Australia, John Cantrell
Faculty of Commerce - Papers (Archive)
This paper proposes further research be conducted to advance our knowledge in the field of non-profit marketing through the development of frameworks to help identify the drivers of corporate giving in Australia. Existing conceptualisations are predominately based on limited overseas research, and take little account of the commercial realities of corporate life and the increasing pressures facing many organisations in achieving concrete outcomes from their giving behaviour. In an environment of increased competition for scarce resources amongst non-profits, the better understanding of how and why corporations provide support will be beneficial. It will enable non-profit organisations to better communicate with …
Multiple Structural Breaks In Australia's Macroeconomic Data: An Application Of The Lumbsdaine And Papell Test, Abbas Valadkhani, Allan Layton, Mosayeb Pahlavani
Multiple Structural Breaks In Australia's Macroeconomic Data: An Application Of The Lumbsdaine And Papell Test, Abbas Valadkhani, Allan Layton, Mosayeb Pahlavani
Faculty of Commerce - Papers (Archive)
This paper employs all available annual time series data to endogenously determine the timing of structural breaks for 10 macroeconomic variables in the Australian economy.
Asean+3 And Rtas And Their Impact On Asia-Australia Trade And Growth: Econometric Evidence From An Extended Gravity Theory, Van Hoa Tran
Asean+3 And Rtas And Their Impact On Asia-Australia Trade And Growth: Econometric Evidence From An Extended Gravity Theory, Van Hoa Tran
Faculty of Commerce - Papers (Archive)
No abstract provided.
Business Profitability And Structural Change In Interwar Australia, Simon Ville, David Merrett
Business Profitability And Structural Change In Interwar Australia, Simon Ville, David Merrett
Faculty of Commerce - Papers (Archive)
The Australian economy of the interwar period experienced noteworthy cyclical and secular trends. Severe cyclical fluctuations were associated with the international depression, often referred to as the ‘Great Slump’, which particularly afflicted Australia’s large traded sector, especially its cornerstone primary exporting industries. In the midst of this apparent dearth, however, came the ‘plenty’ of the initial stages of modernisation, which resulted from the broadening of the country’s economic base into new manufacturing industries. The general trends of economic activity are captured by national income data, while the expansion of particular industries has been contextualised by several authors, most notably Forster …
Stroke Outcomes In Australia - Five Years Of Aroc Data, Tara L. Stevermuer
Stroke Outcomes In Australia - Five Years Of Aroc Data, Tara L. Stevermuer
Sydney Business School - Papers
Introduction: Many stroke patients, although initially managed in an acute care setting, are admitted to a designated rehabilitation facility. This facility could be a ward in the same acute hospital as their initial treatment, or a ward in a sub-acute hospital. Where the patient receives treatment that meets the AN-SNAP definition of rehabilitation (refer “Definition of Rehabilitation” box) and the facility providing that treatment is a member of the Australasian Rehabilitation Outcomes Centre (AROC), information on their episode of care is reported to the national rehabilitation database held by AROC.
Older Male Workers And Job Mobility In Australia, Martin O'Brien
Older Male Workers And Job Mobility In Australia, Martin O'Brien
Faculty of Commerce - Papers (Archive)
No abstract provided.
Investigating Information Management Weaknesses In A Local Government Organisation: A Critical Hermeneutic Ethnographic Case Study Of Internet Documents From Information Warfare And Legal Perspective(S), Edward E. Andre
Theses: Doctorates and Masters
In this thesis I develop an approach to analyse and interpret internet documents belonging to a particular organisation in a State of Australia. My intention in the research is to find ways to protect a local government organisation from litigation and other threats due to weaknesses in information management on the internet. Based on Gadamer's (1985) approach to the interpretation of text discourse, this thesis is a critical hermeneutic ethnographic case study of one local government organisation investigating internet docunents from information warfare and legal perspective(s).
The Role Of Communicative Creativity In Starting Regional Trade Relationships With China: An Action Research Practitioner Case Study, David W. Maguire
The Role Of Communicative Creativity In Starting Regional Trade Relationships With China: An Action Research Practitioner Case Study, David W. Maguire
Theses: Doctorates and Masters
The Action Research project studies the role of information management and knowledge generation in establishing overseas political and trade activity to assist regional development in Australia. It is the work of a researcher whose background in information management ranges across more than 30 years working in the newspaper and regional economic development industries. It applies a hybrid term called “communicative creativity” – distilled from Wieman’s (1963) Doctrine of Creative Interchange and Habermas’s (1984) Theory of Communicative Action – to the researcher’s professional practice of facilitating the development of two entities – the economic development organization and its method of facilitating …
The Relationship Between Corporate Social Performance And Financial Asset Characteristics, Ingebjørg Kristoffersen
The Relationship Between Corporate Social Performance And Financial Asset Characteristics, Ingebjørg Kristoffersen
Theses: Doctorates and Masters
This thesis explores the theoretical and empirical evidence for a relationship between corporate social performance (CSP) and financial characteristics. An empirical analysis is performed to examine the Australian evidence for such a relationship, from a financial asset perspective. CSP data provided by Corporate Monitor Pty. Ltd. are used in the analysis. Specifically, available measures of environmental, social and governance performance of 237 Australian companies are compared with selected financial asset characteristics, including firm size, book-to-market value, financial performance and risk, covering the period between July 1997 and August 2003. Evidence of relationships is sought using bivariate correlations, group comparisons and …
Over Qualified And Under Experienced – Turning Graduates Into Hospitality Managers, Michael Raybould, Hugh Wilkins
Over Qualified And Under Experienced – Turning Graduates Into Hospitality Managers, Michael Raybould, Hugh Wilkins
Michael Raybould
Purpose – This paper sets out to report on research that investigated hospitality managers' expectations of graduate skills and compared those expectations with student perceptions of what hospitality managers value. Design/methodology/approach – The research adopted a generic skills framework and data were collected through a sample survey of 850 Australian hospitality managers and 211 undergraduate hospitality management students. Findings – Managers rated skills associated with interpersonal, problem solving, and self-management skill domains as most important while students appeared to have realistic perceptions of the skills that managers value when recruiting hospitality graduates. The most substantial areas of disagreement came in …