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Endogenous ownership in emerging market: evidence from China
No full textThere is debate over the relationship between ownership structure and firm performance, and most existing studies look at established listed companies in developed world where the market mechanism is well-developed. While there are many benefits to use listed companies as sample, an important part - small-and-medium-sized enterprises (SMEs)- has largely been neglected. Following endogenous ownership theory, this paper explores the impact of ownership structure on performance of SMEs in a context of under-developed market environment. Using a survey data of 189 private firms in Shantou City, China, we find the ownership variables do not have significantly impact on firm performance. We further explore the determinants of changing ownership shares indicates that firm size and business instability may lead to the change of ownership. Our findings support the central argument of endogenous ownership theory, and reveal factors that may lead to the change of ownership structure among SMEs in emerging market.
Regulating the Australian water market
No full textThis article examines Australia’s implementation of a national regulatory framework to support the development of robust and mature water markets. To date, competition in water markets and water trading have been inhibited by disparate State-based regulation as well as State-based limitations on trading outside of regions. State-based monopolisation of water infrastructure has also been a significant impediment. The transfer of sovereignty over water to the central Commonwealth government has enhanced the capacity of the regulatory framework to better contribute to building efficient water markets.
Security in courts: issues and options
No full textThis paper looks at two important issues alive in court security today. The first issue is the trend towards security and risk management and the heightened responsibility upon courts to protect those who work or visit there. This trend comes in response to a number of incidents where people have been killed or injured at the hands of offenders in and around court precincts. The second issue is the shift to courts administrators contracting with private security personnel. Over the last quarter century there has been a widespread shifting of security functions from public to private hands. Today, private sector employees are well recognised in Australia as important players in prisoner transport and court security. What might this contracting 'in' of security services mean for the risk management of courts?
Integrated responses to domestic violence: legally mandated intervention programs for male perpetrators
No full textEffectiveness of methods to calculate the greenhouse gas emission reduction of residential refurbishments
No full textThe building stock of 2020 largely exists today! The enormous task of the next decade is to retrofit and refurbish these buildings to reduce Greenhouse Gas (GhG) emissions. These retrofitting strategies are of particular relevance for the future of the current inefficient model of the Australian suburb. This paper considers the methods that are used to calculate residential refurbishment savings in GhG emissions e.g. using actual calculations in case studies, and using thermal modelling software, and provides examples. It also includes a residential performance upgrade case study, which used thermal modelling research to select the most practical and cost-effective strategies. This research is currently being applied to the case study, and logged and modelled temperatures are compared. The comparison of methods provides guidance for a research methodology for practical and cost-effective strategies to lower GhG emissions of residential buildings in Australia. The paper incorporates crossdisciplinary approaches in practice and academia, and considers the integration of architecture, engineering, building and science
Transferred malice in tort law?
No full textShould the doctrine of transferred malice operate in the law of tort? Although there has been little written on this topic in England and Wales, it appears generally to have been accepted by academic commentators that the answer to this question is in the affirmative. Consequently, when the High Court in Bici v Ministry of Defence applied the doctrine to the tort of battery, most regarded this as unremarkable. This paper, however, argues that this position is mistaken: that the doctrine of transferred malice has, and can have, no place in the law of tort. The paper also examines the nature of intention operative in the law of trespass and its relationship with recklessness.
In-store music and consumer-brand relationships: relational transformation following experiences of (mis) fit
No full textWe examine the role of in-store music–brand “fit” in reinforcing brand position using in-depth interviews. Fit is particularly important for stores wishing to attract new consumers without prior brand experience or knowledge because these consumers view music as an important signaling cue to the brand's position, image and quality. We also identified the effect of misfit. Misfit had two contrasting brand effects: misfit resulted in counterfactual thinking about the brand, leading to a decline in the consumer–brand relationship, and misfit could be used strategically as part of a repositioning strategy. These positive effects of fit were moderated by music volume. Copyright 2006 Elsevier Inc. All rights reserved.
Essentials of auditing, assurance services and ethics in Australia : an integrated approach
No full textFor the first time ever, the team that created the best selling Australian auditing text is bringing you a condensed version! Perfectly suited to most 13 week units, Essentials of Auditing, Assurances Services and Ethics in Australia: An Integrated Approach offers you the high quality you have come to expect from the Arens team in a compact text. Briefer, more concise coverage across the book makes it not only easier for students to read, but also ensures that they are not being overwhelmed by too much information at once. Similar to Auditing, 8e, the Essentials version presents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors. The primary emphasis in this text is on the auditor’s decision-making process. The purpose is to integrate the most important concepts of auditing with certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation. Technology, e-commerce, and fraud issues are also integrated throughout the chapters, making it one of the most up-to-date texts, not only in current standards, but in keeping up with the digital world. ACL version 9 student software and activities on CD-ROM with this edition help develop proficiency in this internationally market leading audit software to enhance students’ future employment prospects.