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Articles 1 - 12 of 12
Full-Text Articles in Business
A Trans-Tasman Business Elite?, Nicholas Harrigan, Shaun Goldfinch
A Trans-Tasman Business Elite?, Nicholas Harrigan, Shaun Goldfinch
Research Collection School of Social Sciences
This article examines the close relationship between the Australian and New Zealand business communities to ask whether the relationship is best characterized as simply a bi-lateral trading relationship, or whether there is evidence of the formation of a transnational business community. This article also seeks to explore the nature of Australia—New Zealand integration, and specifically the degree to which the relationship is interdependent or asymmetrical. Data are drawn from quantitative sources — including a dataset developed from the IBISWorld's Largest 2000 Enterprises in Australia and New Zealand, Who's Who in Australia, and Who's Who in Business in Australia — and …
An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore
An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore
Senior Honors Theses
With the prevalence of international markets comes the need for universal accounting standards. The International Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of culture, government, and lack of support would make these standards impossible to implement. Since the globalization of international standards is inevitable, there must be a way to get past the present obstacles. Through an analysis of the countries of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse countries. International accounting standards will become …
Factors Determining Net Interest Margins In Australia: Domestic And Foreign Banks, Barry Williams
Factors Determining Net Interest Margins In Australia: Domestic And Foreign Banks, Barry Williams
Barry Williams
This study tests the application of the Ho and Saunders (1981) model of bank net interest margins (NIMs), and its subsequent developments, using Australian data. The core elements of this model apply in Australia. Bank market power is found to increase NIMs, consistent with McShane and Sharpe (1985), with evidence of bank buying market share and mispricing for risk. Operating costs also have an important role in determining NIMs, together with implied payments and management quality. Bank NIMs are found to have fallen over the study period.
The Triple Helix And Institutional Change: Reward, Risk And Response In Australian Cooperative Research Centres, Samuel E. Garrett-Jones, T. Turpin
The Triple Helix And Institutional Change: Reward, Risk And Response In Australian Cooperative Research Centres, Samuel E. Garrett-Jones, T. Turpin
Faculty of Commerce - Papers (Archive)
The paper examines 370 participants’ experience with one well-established organizational embodiment of the ‘triple helix’ - the Australian Cooperative Research Centres program - considers its effect on researchers and organizations in the public research system and draws management and policy implications.
Implications Of The Ifrs Goodwill Accounting Treatment, G Wines, R Dagwell, Carolyn Windsor
Implications Of The Ifrs Goodwill Accounting Treatment, G Wines, R Dagwell, Carolyn Windsor
Carolyn Windsor
Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.
Design/methodology/approach – The paper discusses and compares the former Australian and the new IFRS treatments for goodwill. This comparison focuses on the advantages and potential complexities of the new method, with the aim of identifying the issues and challenges that preparers, independent auditors and those involved in corporate governance face in complying with the new requirements.
Findings – The paper highlights that the identification and valuation of cash-generating units and goodwill …
Tariffs, Subsidies And Profits: A Re-Assessment Of Structural Change In Australia 1901-1939, David Merrett, Simon Ville
Tariffs, Subsidies And Profits: A Re-Assessment Of Structural Change In Australia 1901-1939, David Merrett, Simon Ville
Faculty of Commerce - Papers (Archive)
This paper offers a re-interpretation of the drivers of structural change in Australia from federation until the outbreak of World War II. The broad story of structural change is that manufacturing increased its relative share of both output and employment while the share of the farm sector and mining contracted. The large tertiary sector, including construction, oscillated around its mean. The conventional wisdom is that these shifts were largely the result of government policy, particularly the increase in trade barriers that stimulated import substitution by manufacturers. However, if the unit of analysis is the firm rather than the economy then …
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 quarterly time series currently available to determine endogenously the time of structural breaks for three monetary aggregates—the long- and short-term 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. After accounting for the single most significant structural break, the results from the ZA test (model C) provide no evidence against the unit root null hypothesis for all series examined. However, when two structural breaks are incorporated in the testing procedure within the framework proposed by LP (i.e., model CC) …
Personal Income Tax Reform In Australia: A Specific Proposal, Binh Tran-Nam, Linh Vu, Brian Andrew
Personal Income Tax Reform In Australia: A Specific Proposal, Binh Tran-Nam, Linh Vu, Brian Andrew
Faculty of Business - Papers (Archive)
This paper examines the possibility that foreign aid financing for public capital accumulation in developing countries may lead to excess depreciation of capital. The depreciation rate on public capital is endogenised in a general equilibrium framework in which the government collects a consumption tax to finance maintenance and repair expenditures as well as public investment. Tow simple cases are formulated and analysed to show that excess depreciation of public capital may result from budgetary and international aid and financing distortions that skew allocations to new investment rather than to maintenance of existing capital.
An Assessment Of The Research Performance Of Commerce Faculties In Australia, Abbas Valadkhani, Simon Ville
An Assessment Of The Research Performance Of Commerce Faculties In Australia, Abbas Valadkhani, Simon Ville
Faculty of Commerce - Papers (Archive)
There is a growing policy focus in Australian higher education on quantitative research performance assessment. However, most of the analysis has addressed aggregate performance at the institutional level, an approach inconsistent with recent policy emphasis on diversity among universities, and one that ignores performance variations across disciplines. We use cluster analysis to classify one of the ten broad fields of education, that is, management and commerce. Using averaged and available data for 2000-2004 on various research measures, partial rankings are provided. Factor analysis is utilised to generate full-multidimensional rankings within the resulting clusters. Our results show that low total research …
Sensemaking And The Management Of Older Volunteers, Megan Paull
Sensemaking And The Management Of Older Volunteers, Megan Paull
Theses: Doctorates and Masters
This study explores the experiences of older volunteers and their managers in particular when a change in the perfonnance of the volunteer is noticed by the manager. The impetus for this study was an expressed concern of the managers of volunteers which classified the management of 'older volunteers" as being somehow different from their younger counterparts. Conducted within an interpretivist framework this study employed a two-phase methodology comprising a context setting descriptive quantitative study followed by an in-depth qualitative grounded theory approach. The importance of the in-depth examination revealed the importance of context to the management process.
Towards Dignity And Respect At Work: An Exploration Of Bullying In The Public Sector, Maryam Omari
Towards Dignity And Respect At Work: An Exploration Of Bullying In The Public Sector, Maryam Omari
Theses: Doctorates and Masters
Organisations today function in complex and dynamic environments which exert continual pressure to change and compete. Employees are often seen as a key to success in this world, as flexible and adaptable resources. The quality of their work life therefore takes on an important role in ensuring they reach their full potential. A long-standing safety and performance issue in the workplace is bullying, or mobbing as it is called in the European literature. Bullying can have adverse effects for individuals, including both the perpetrator and the victim, as well as their families, the organisation, and ultimately the wider society.
A Comparative Study Of National Government Elite Sport Systems In Australia And Taiwan: A Model For Olympic Success, Hui-Yuan M. Tang
A Comparative Study Of National Government Elite Sport Systems In Australia And Taiwan: A Model For Olympic Success, Hui-Yuan M. Tang
Theses: Doctorates and Masters
This study was prompted by the stagnation facing the Taiwanese Government in promoting elite sport and pursuing sporting achievement at the Olympic Games. The main purpose of the study was to explore and compare the national government elite sports systems (NGESS) of Australia and Taiwan and make recommendations for Taiwan to improve its elite sports development and performances at future Olympics. To accomplish this purpose, the present study examined the similarities and differences between Australia and Taiwan in terms of stakeholders' viewpoints on the definition of Olympic success; the profiles of the current national government elite sport agencies; the mechanisms …