Business Commons^™

Selected Procurement Perspectives: An Overview, Nicholas M. Zacchea

Faculty Works: Business (1973-2022)

Kilimanjarao International: Transformational Consulting and Training

Linking The Principles Of Supply Chain Management To Aid And Development: A Case Study - Waters Of Ayole', Mark Edwards, Lee Styger

Lee Styger

The current protocols used in humanitarian aid management date back to the 1970's. Since the introduction of these protocols, there is little evidence to suggest that a paradigm improvement in overall efficiency has occurred in humanitarian aid compared for example, to industrial process improvements within the same time frame. Fundamentally, humanitarian aid is an end-to-end process demonstrating similar aspects to any other business organisation (for profit or not). This raises the possibility that the use of supply chain theories, including the Supply Chain Operating Reference (SCOR), are relevant and can play a part in developing initiatives to improve the end-to-end …

What Is The Role Of Business Educators In Preparing Future Leaders, Maureen L. Mackenzie Ph.D.

Faculty Works: Business (1973-2022)

The purpose of the study is to gain insight from experienced and practicing industry leaders, experts in the field of corporate ethics, and philosophy/ethics scholars, as to the value of a business ethics education. Specifically, what are the desired learning outcomes of a business ethics course, as it relates to knowledge, skill and disposition?

Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren

John McLaren

When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor deregisters from GST ten days before settlement? The purchaser expects to be able to claim the GST included in the price as an input tax credit but on settlement is not given a tax invoice. The purchaser then lodges the Business Activity Statement (BAS) claiming an input tax credit without a tax invoice. The purchaser believed that the Commissioner of Taxation …

Australian Online Public Information Systems: A User-Centred Study Of An Evolving Public Health Website, Helen Hasan, Joseph Meloche, Sumayya Banna

Helen Hasan

The strategic, transformational nature of many information systems projects is now widely understood. Large-scale implementations of systems are known to require significant management of organisational change in order to be successful. Moreover, projects are rarely executed in isolation - most organisations have a large programme of projects being implemented at any one time. However, project and value management methodologies provide ad hoc definitions of the relationship between a project and its environment. This limits the ability of an organisation to manage the larger dynamics between projects and organisations, over time, and between projects. The contribution of this paper, therefore, is …

An Examination Of Tax Expenditures For Educator Expenses Under Internal Revenue Code §62(A)(2)(D): A Policy Analysis, Rebekah L. Hanousek-Monge Mba, Ed.D., Benjamin Silliman

Faculty Works: Business (1973-2022)

In a society where emphasis is placed on student achievement and teachers are pressured to raise academic standards, data indicate that teachers spend a significant amount of their own money to ensure that students have the materials and supplies needed to learn and ultimately succeed while in the classroom. SASS (Schools and Staffing Survey/National Center for Education Statistics/nces.ed.gov) reported that in 2007-2008, approximately 92.4% teachers spent their own money for classroom supplies; the average amount used to purchase materials amounted to $450. To further highlight the significance of monies spent by teachers on materials for students, NSSEA (National School Supply …

Challenging Behaviours, Co-Morbidities, Service Utilisation And Service Access Among Community-Dwelling Adults With Severe Traumatic Brain Injury: A Multicentre Study, Grahame K. Simpson, Mark Sabaz, Maysaa Daher, Robert Gordon, Barbara Strettles

Faculty of Business - Papers (Archive)

Objective: To examine patterns, predictors and unmet needs of service utilisation and access to mental health and/or drug and alcohol services among community-dwelling adults with severe traumatic brain injury, and compare those who displayed challenging behaviours with those not displaying challenging behaviour. Design: Retrospective multicentre study.

Subjects: All active clients (n = 507) of the New South Wales (NSW) Brain Injury Rehabilitation Program (BIRP) community rehabilitation teams.

Methods: Clinician-rated data were collected on client challenging behaviours, mental health and functional status, service utilisation and unmet needs. Between-groups analyses (challenging behaviour versus no challenging behaviours) were conducted to examine patterns of …

Factors That Influence Responsible Leadership In Singapore: An Exploratory Study, Carolyn Koh

Faculty of Business - Papers (Archive)

A fall in Singapore's transparency rankings from number one in 2010 (least corrupted) to number 5 in 2012 has led to the growing concern that Singaporeans are demonstrating a lack of values and social capital and that the tension between wealth accumulation and ethics has caused some Singaporean leaders to make poor ethical decisions. Incidents of corruption and bribery have become more frequent in Singapore, which is puzzling because Singapore has always been governed using stringent rule-based policies. The question that this research would like to answer is if rule-based governance needs to be coupled with character development, so that …

Case Study: Transfield And Tenex: Endurance And Weakness In Two Migrant Family Businesses In Australia, Mary Barrett

Faculty of Business - Papers (Archive)

Transfield is one of Australia's most prominent construction companies. The name itself: "trans" meaning across and "field", which suggests open spaces, reflects the firm's origins as a venture founded by two Italian emigrants, Carlo Salteri and Franco Belgiorni-Nettis, who crossed huge distances to Australia before establishing their own firm.

Case Study: The Al-Awadhi Brothers: The Story Of Two Emirati Entrepreneurs, Maryam Khazaeli, Mary Barrett

Faculty of Business - Papers (Archive)

For centuries, families of transnational Sunni Arabs, or Persians both Sunni and Shiite, have migrated from southern Iran to the Arab coast of the Persian Gulf. In fact, Iranian groups living on the coast of the Persian Gulf have generally looked more to the United Arab Emirates (UAE) than to Iranian groups inland (Potter, 2009). They have maintained a "dual existence", owning houses in two or more countries and speaking multiple languages (Nadjmabadi, 2010). This has been a source of economic benefit to both Iran and the UAE, at least until the recent political unrest in the region. Many Iranians …

Visitor At-Destination Information Search: A Preliminary Study, Nina Mistilis, Ulrike Gretzel

Faculty of Business - Papers (Archive)

A pilot study involving 38 qualitative interviews of domestic and international visitors to New South Wales was conducted to gain preliminary, in-depth insights into the way visitors search for information when they are at the destination and the impact of new information and communication technologies (ICTs) on their search patterns, including their use of visitor information centres (VICs). The findings suggest that search patterns are very complex, combining many online and offline sources and much of the search indeed happens while at the destination. Visitors bring along a variety of technologies but still rely on printed materials, maps and VICs …

Leaders As Team Coaches? Insights From An Australian Study, Julia Ahrens, Grace Mccarthy

Sydney Business School - Papers

We will draw on recent findings from a study with 580 managers in Australia on team coaching from a managerial perspective. Managers who coach their teams are seen as part of the team instead of being on a superior level. By using coaching skills, a more collaborative, trusting environment is created in which teams feel empowered and engaged, and deliver results. These positive outcomes can have a positive impact on team members, the manager and the whole organisation. The study also revealed potential shortcomings of the coaching approach e.g. the difficulty of balancing coaching with other leadership styles. Future studies …

Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin

Faculty of Business - Papers (Archive)

This study examines the relationship between the academic performance of second year management accounting students at an Australian 'red brick' university and the respective individual learning and study strategies adopted by them in their studies of management accounting. A sample size of one hundred and eighteen valid responses comprises the data for this study. The respondents completed the Learning and Study Strategies Inventory (LASSI). The results demonstrate that learning and study strategies of low and high performing groups differed significantly in six out of ten aspects that were examined, namely: anxiety; attitude; information processing; motivation; the ability to select main …

Ecological Modernization And The Role Of Environmental Accounting: A Study Of Chinese Automobile Company, Ying Deng

Faculty of Business - Papers (Archive)

The globalised economy has changed the face of environmentalism and its application in Accounting. The transformation turned the companies to treat the environmental issues from operating problems to business opportunities. While the multinational corporations start to expand to the emerging market, the problems and issues are also coming along with the expansion. In this scenario, Chinese manufacturing industry plays prominent role. The uniqueness of State-owned-Enterprises (SOEs) has greatly transformed the ecological modernization into their practices in terms of mass production and management control. The agencies are considered as the reflexivity to the government using discursive formation to convince the public …

When Google Meets Xiaomi: Comparative Case Study In Western And Eastern Corporate Management, Yu-Feng Lin Lee

Journal of International Technology and Information Management

Google Inc. of the West and Xiaomi Inc. of the East are recognized as ‘flat organizations’. They exercise ‘flat management’ in their corporate culture, wherein mid-level management is abridged, leaving the corporate structure less-bureaucratic, top-down-and-less-hierarchical, and more laissez-faire. Using the Confucian criteria of Wu Yu, namely morality (or, virtue), intellectual (or, wisdom), physical ability (or, sportsmanship), groupism (or, cooperation), and aesthetics (or, elegance), this paper assesses managerial philosophy and corporate practice of Google and Xiaomi. It is found that under flat management, although each company nevertheless reveals its corporate idiosyncrasy, they achieve business success and sustainability through adopting small-team orientation, …

Shopping Preference: A Comparative Study Of American And Taiwanese Perceptions, Chuleeporn Changchit, Robert Cutshall, Tzong-Ru Lee

Journal of International Technology and Information Management

With a growing number of households turning towards the Internet and the world of e-commerce to shop, invest, make payments, and do online banking, it is crucial for online businesses to understand why some consumers prefer online shopping and some prefer shopping at a physical store. It is also important to investigate further whether their shopping preference is influenced by culture. This study aims at comparing the shopping preference between the consumers in the U.S. and in Taiwan. Three hundred and seventy-two (372) Americans and three hundred twenty- six (326) Taiwanese participated in this study. Five factors of shopping perception, …

Value Of Online Social Networks From The Perspective Of The User, A.J. Gilbert Silvius, Ruta Kavaliauskaite

Journal of International Technology and Information Management

This paper reports a study on the willingness to pay for the services of online social networks (OSNs). The relevancy of the question is derived from indications that these OSNs are considering charging their users for more advanced services in order to develop from the advertisement-based business model. The value of these OSNs has been studied mainly from the perspective of the advertiser. This paper reports a study into the value of OSNs from the user perspective. More specifically, the study investigated the willingness to pay for the use of the OSNs Facebook, Twitter and LinkedIn, and the factors influencing …

The Study Of Competitive Priorities And Information Technology Selection: Exploring Buyer And Supplier Performance, Thawatchai Jitpaiboon

Journal of International Technology and Information Management

Competitive priorities are the critical operational dimensions a process or supply chain must possess to satisfy its internal or external customers. The concept of competitive priorities is very important to organizations because it helps them set up achievable goals and it has long been known to be associated with organizational performance. This research introduces an alternative theory to explain the mechanism by which the buying firms and suppliers adopt different competitive priorities as they enter into buyer-supplier relationships and to explore further how technology choices influence the competitive priority adaptation. Using empirical data collected from the Society of Manufacturing Engineer’s …

Courses For Horses, The In-Side Track, Part Ii, Diane Vitale Mba, Pauline Sutcliffe Msw, Ma

Faculty Works: Business (1973-2022)

At the 2013 NBEA conference we introduced and presented our paper “Courses for Horses, Making Change Stick in the Workplace” and we laid out the framework for our systemic cybernetically informed process model to enable organizations to achieve second order change (Alanson, 1971) or “change that sticks”. We also addressed issues of language (Koestler, 1979) and currency (Llopis, 2012).

Does Culture Still Influence Accounting Judgements Post Ifrs? A Discussion And Proposal For Research, Brian Noll Cpa

Faculty Works: Business (1973-2022)

The paper considers how culture may influence the financial accounting judgments made by firms post convergence to International Financial Reporting Standards (IFRS). The cultural framework established by Hofstede (1980) and accounting values developed by Gray (1988) will provide the theoretical framework in the proposed examination of differences in culture and accounting values between Anglo and Latin American nations. This proposed research provides a framework towards the understanding and prediction of the role and influence of culture in contemporary international accounting and financial reporting as well as need to address culture if IFRS is to be successful.