1,721,106 research outputs found
Emerging from the shadows: Tax as a research discipline (Editorial)
No full textMore than ever, research is playing an important part in supporting proposed tax reforms and finding solutions to Australia’s tax system. Also, for tax academics the importance of quality research is critical in an increasingly competitive tertiary environment. However, life for an academic can be an isolating experience at time, especially if one’s expertise is in an area that many of their immediate colleagues do not share an interest in. Collegiately and the ability to be able to discuss research is seen as critical in fostering the next generation of academics. It is with this in mind that on the 5th of July 2010 the Inaugural Queensland Tax Teachers’ Symposium was hosted by Griffith University at its Southbank campus. The aim was to bring together for one day tax academics in Queensland, and further afield, to present their current research projects and encourage independent tax research. If was for this reason that the symposium was later re-named the Queensland Tax Researchers’ Symposium (QTRS) to reflect its emphasis. The Symposium has been held annually mid-year on four occasions with in excess of 120 attendees over this period. The fifth QTRS is planned for June 2014 to be hosted by James Cook University
Empowerment for lifelong learning: Embedding information literacy into the Business curriculum
No full textSuccess in modern business demands effective information literacy to address the ever-changing business context. This context includes changes in Government policy reflected through legislation and regulations, developments in case law and expectations of professional associations and the public. Students require the skills to continue their own learning beyond the completion of their degree, since learning the subject content of a course alone sufficient. This paper considers the methods utilised to embed information literacy, in the context of generic skills and graduate attributes, into a Business degree's curriculum. The paper describes how information literacy has been embedded in two sequential third-year Taxation Law courses, allowing for the explicit development of information literacy. Through the development of legal reasoning and research skills, students are empowered to continue their lifelong learning, which successful professional practice demands. The study will draw upon the experience of the course convener in designing, teaching and evaluating the courses, and on students' experiences as illustrated through evaluation questionnaire responses and interviews. The findings of this study could be relevant to other business courses, especially company law and auditing.Full Tex
Taxation as a Component of Financial Literacy: How Literate are Australians in Relation to Taxation
No full textIn times of global economic uncertainty and in a climate of increased consumer responsibility for financial decisions, maintaining a financial environment where consumers are protected from risk and continue to have opportunities to create wealth should be critical for governments, business and administrators. A financially literate population could be part of the solution to avoiding crises of the past and in obtaining economic prosperity. The Australian Government has recognised that for those with the lowest levels of financial literacy, specific financial literacy programs can equip them with the appropriate financial skills and knowledge to ensure they can make well informed decisions and be less vulnerable to scams and market risks (Commonwealth Department of Treasury, 2006). The Australian National Financial Literacy Strategy outlines the importance of having sound financial literacy skills due to “changes in demography, and increased consumer responsibility for superannuation decisions and retirement incomes” (Australian Securities and Investments Commission, 2011, p. 4). One of the main aims of increasing the overall financial literacy of populations is creating an environment where consumers have the knowledge, skills and confidence to protect themselves from financial risk. However, if these programs aimed at increasing financial literacy are to be successful, it is imperative that all the critical elements of financial literacy have been considered. Furthermore, comprehensive and consistent frameworks for how to measure each of these critical elements need to be explored through academic research.Thesis (PhD Doctorate)Doctor of Philosophy (PhD)Griffith Business SchoolGriffith Business SchoolFull Tex
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Show me the evidence: How the scholarship of learning and teaching is critical for modern academics
No full textGood teaching is of itself not enough in modern university environments. More and more, academics are being asked to provide evidence of learning and teaching outcomes, as well as being engaged in the scholarship of teaching. While academics may be well versed in researching their own disciplines, they may be hesitant about how to approach researching their own teaching methods and strategies and how this has influenced student learning. This paper will outline and provide examples about how the scholarship of learning and teaching ('SoLT') can be approached. This will include discussing the different research methodologies that can be utilised as evidence learning and teaching outcomes. The paper then considers how modern academics can leverage off the SoLT to further their academic careers, and how it can be important in terms of research output, promotion, award applications, and own teaching practices. The author argues that it is critical for modern academics to be more proactive in researching their teaching practices, as they will be called upon increasingly to show evidence of the learning outcomes in their classrooms.Full Tex
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Cash flow of small service businesses in Australia: is there a relationship with owner tax literacy?
No full textThe service sector contributes significantly to the Australian economy in terms of income, employment and business registrations. Businesses in the service sector provide more than three-quarters of the economy’s income and employ more than 87% of all Australian private sector employees. Further analysis suggests that small businesses make up a large part of the service sector. For example, small service sector businesses (SSSBs) account for $393 billion in income and employ 4,127,000 of the total service sector employment of 9,410,000. Considering the significance of SSSBs to the economy, it is important to investigate the factors that may influence their continued success. In Australia and throughout the world, research has highlighted that the tax compliance burden on small businesses can be explained by the extra time, the investment and the psychological costs. However, in terms of cash flow, research has suggested that Australian small business owners (SBOs) do not believe that taxation is particularly concerning. The findings emphasised that other business factors, including trading partners, competitive markets and cash flow management abilities were relevant to being able to pay the tax liability when it was due and payable. Although the previous wholesale sales tax (WST) did have some concerns for SBOs, more recent research into the goods and services tax (GST), also raised concerns about the ability to maintain a consistent cash flow as a result of complying with GST obligations. SBOs have been found to have difficulty implementing systematic cash flow management practices in their business and in the operation of computer accounting software (CAS) further than the basic recording of creditor and debtor invoicing. The research findings suggest that these limitations could create unfavourable consequences for small business survival, whereas recent research exploring taxation literacy of individuals found that participants involved in operating a small business have higher levels of tax knowledge than other participants. Broadly, comparison of these findings could suggest that although SBOs have higher levels of taxation literacy than individuals, their ability to use and understand CAS and to implement effective cash flow management strategies can cause negative consequences for business survival. Considering business success is heavily dependent on cash flow and taking the findings of the GST and tax literacy research into consideration, this research explores the impact of taxation and SBO literacy on cash flow. The tax systems explored in the research include the GST, fringe benefits tax (FBT), income tax, pay as you go (PAYG) withholding, and superannuation guarantee (SG). The scope of SBO literacy covered by this research includes two components of professional financial literacy: the ability to implement effective cash flow management practices and the use and understanding of financial statements, as well as the use and understanding of CAS, and the understanding of business taxation. This research adopts a mixed methods approach, combining three separate interrelated stages: a multiple case study and engagement of experts in the qualitative stage, and a large-scale survey for the quantitative stage. The qualitative findings were used as an informer for the creation of the large-scale survey instrument implemented in the quantitative phase. Overall, the research findings suggest that, regardless of the tax system, SBOs believe that taxation has minor consequences for small business cash flow. The research outcomes identified that some components of tax administration can create cash flow constraints including the requirement to comply with multiple tax systems, rather than being related to the obligation to pay the tax liability. In contrast, the results obtained when exploring the influence of SBO literacy on cash flow stability suggest that SBOs may not have a level of literacy that supports the management of cash flow. Although SBOs were found to have a mean literacy of 67% for the understanding of financial statements and 55% for CAS, the mean literacy for business taxation was below average with a result of 42%. When the literacy scores (LSs) were combined to create an overall literacy score (LS), the consequence of low business taxation meant that the overall LS was 50%. This could suggest that SBOs have an average level of literacy when implementing cash flow management strategies to support ongoing business success. To measure if SBO literacy has an impact on the financial performance of businesses, the research incorporated resource-based theory (RBT), which suggests that business with superior internal resources, when compared to their competitors, will achieve a higher level of financial performance. In terms of RBT, SBO literacy would be considered as an internal resource. In order to measure the relationship between internal resources and financial performance, the overall LS was compared to net income and annual revenue. The findings suggest that SBOs with higher overall LS will realise a level of financial performance superior to that of their competitors, indicating that SBO levels of literacy can have an impact on cash flow stability. SBOs’ confidence in understanding financial statements, CAS and business taxation was also explored, along with their confidence in implementing effective cash flow management practices. SBOs agree that they are confident in determining business profit and performance, in understanding GST, and knowing the functions and set-up of CAS. They were also confident in recording an accurate account of their debtors, creditors, revenue and expenses. SBOs had lower confidence in their understanding of income tax, PAYG withholding and SG, and in their ability to implement adequate cash flow management systems to support their business. In terms of cash forecasting and FBT, SBOs were to some extent uncertain about their ability to carry out cash forecasting activities and in their understanding of FBT obligations. When confidence was compared to literacy, the findings confirm that understanding of taxation, implementation of effective cash flow management systems and determination of profit and performance appear to be related to SBO literacy. SBO perception was examined in relation to the usefulness of financial statements and CAS for cash flow management, along with the impact to cash flow of currently enacted and proposed tax administration concepts. SBOs affirm that all financial statements and CAS are useful for cash flow management. However, it should be acknowledged that the balance of the bank account and the preparation of a cash budget was more highly regarded as useful when compared to actual financial statements. For business taxation, SBOs believe that the multitude of tax payments complied within each tax year can have unfavourable consequences to cash flow, as can paying tax liabilities after the due date. When perception was compared to SBO literacy, the results predominantly confirm that SBOs perception appears to be unrelated to SBO literacy. This study has several important implications. First, results of this research can make an important contribution to the existing body of knowledge relating to taxation literacy, tax and accounting education, managerial benefits from tax compliance and the cash flow and tax relationship. In terms of methodology, the strategies of inquiry implemented, contribute to the mixed methods design of taxation research. One original contribution to knowledge from the research includes the calculation of LSs for the understanding of financial statements and CAS and for the understanding of business taxation by service SBOs. The identification of literacy requirements in order to be considered as having adequate literacy creates a foundation for an SBO literacy framework to be further developed in the future.Thesis (PhD Doctorate)Doctor of Philosophy (PhD)Dept Account,Finance & EconGriffith Business SchoolFull Tex
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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