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Crespigny, Robert J. Champion de. "OPPORTUNITIES FOR AUSTRALIAN COMPANIES." APPEA Journal 31, no. 2 (1991): 32. http://dx.doi.org/10.1071/aj90054.
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Rae, Ian D. "Vitamin A and Australian Fish Liver Oils." Historical Records of Australian Science 25, no. 1 (2014): 55. http://dx.doi.org/10.1071/hr14005.
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Research by an organic chemist at the University of Melbourne and support from Australia's Council for Scientific and Industrial Research provided the basis for a wartime industry when Australia was unable to maintain access to traditional supplies of cod liver oil from Britain and Norway in the 1940s. Two major pharmaceutical companies gathered oil from the livers of sharks in southern Australia that was rich in vitamin A, and so met domestic and military needs for this nutritional supplement. Other companies joined in and by the end of the war Australia had a flourishing industry that derived synergy from the marketing of shark flesh for human consumption. South Africa was a leader among countries that expanded fish-oil production in the late 1940s, as a result of which Australian producers suffered from import competition. A Tariff Board hearing found that the Australian industry was unable to meet local needs and so did not recommend increased tariffs. The industry struggled for years until the perceived nutritional benefits of other components of the fish oils helped to revive markets.
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Radjamin, Iryuvita Januarizka Putri, and I. Made Sudana. "Penerapan Pecking Order Theory dan Kaitannya dengan Pemilihan Struktur Modal Perusahaan pada Sektor Manufaktur di Negara Indonesia dan Negara Australia." Jurnal Manajemen dan Bisnis Indonesia 1, no. 3 (June 1, 2014): 451–68. http://dx.doi.org/10.31843/jmbi.v1i3.35.
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This study aimed to determine first , the difference between the capital structures in Indonesian manufacturing company with in Australia , and secondly to determine whether manufacturing companies in Indonesia and Australia applying the packing order theory in determining the capital structure . The analysis model used is the comparative analysis between the two groups of independent samples to determine differences in capital structure manufacturing company in Indonesia with a capital structure of manufacturing companies in Australia. Meanwhile, to determine whether manufacturing companies in Indonesia and Australian applying packing order theory, used Shyam - Sunder and Meyers models . The study was conducted on 42 Australian manufacturing companies and 33 manufacturing companies in Indonesia, which is selected by purposive random sampling over the period 2006-20010. The results showed a significant difference between capital structure manufacturing companies in Indonesia and in Australia. Manufacturing companies in Indonesia using long-term debt is relatively higher compared to manufacturing companies in Australia. In addition, it was also found that in determining capital structure manufacturing companies in Indonesia to implement packing order theory, while manufacturing companies in Australia are not .
Keywords : Capital Structure, Deficit External Financing, Pecking Order Theory
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Tomasic, Roman, and Ping Xiong. "Mapping the Legal Landscape: Chinese State-Owned Companies in Australia." Victoria University of Wellington Law Review 48, no. 2 (October 2, 2017): 323. http://dx.doi.org/10.26686/vuwlr.v48i2.4737.
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Australia has always relied heavily upon foreign sources of investment and financing and has in the past tended to draw mainly upon British, American and Japanese investment. In recent decades, Chinese state-owned enterprises (SOEs) have played an increasingly important role in the Australian economy with a rising level of investment taking place. Chinese SOEs have been more heavily involved in investments into larger Australian investment projects, such as in mining and infrastructure. Australia has seen an increase in the number of Chinese state-owned companies acquiring substantial domestic assets; this may continue following the ratification of the China-Australia Free Trade Agreement in 2015. Although Chinese SOEs operating in foreign countries such as Australia are required to comply with local corporate governance laws and principles, they also retain their unique Chinese corporate governance values and culture which they have inherited through their parent companies and from China itself. In Australia, there has been an ongoing debate over Chinese investment, with the business community being particularly supportive of such investment. Driven largely by the business community, this debate has been relatively narrow and has not explored the likely impact of Chinese SOEs and their subsidiaries upon the shape of corporate governance in countries in which they invest. This article seeks to examine the legal contours of Chinese-controlled investment in Australia with a view to acquiring a more informed understanding of the impact of Chinese SOEs upon the Australian legal landscape.
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Ramsay, Ian, Geof Stapledon, and Joel Vernon. "Political Donations by Australian Companies." Federal Law Review 29, no. 2 (June 2001): 179–221. http://dx.doi.org/10.22145/flr.29.2.3.
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Trotman, Ken. "TAKEOVER DEFENCES BY AUSTRALIAN COMPANIES." Accounting & Finance 21, no. 2 (February 25, 2009): 63–85. http://dx.doi.org/10.1111/j.1467-629x.1981.tb00120.x.
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Ramsay, Ian, Geof Stapledon, and Joel Vernon. "Political Donations by Australian Companies." Federal Law Review 29, no. 2 (June 2001): 179–221. http://dx.doi.org/10.1177/0067205x0102900203.
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Backhouse, Kim, and Mark Wickham. "Corporate governance, boards of directors and corporate social responsibility: The Australian context." Corporate Ownership and Control 17, no. 4 (2020): 60–71. http://dx.doi.org/10.22495/cocv17i4art5.
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The challenge of corporate governance in Australian corporations is similar to those faced by the majority of corporations operating globally albeit the manner in which corporate governance is structured in Australia represents a strong reflection of the island continent’s people, egalitarian culture, and legislative framework. This article considers the legal framework in which Australian corporations operate within, which includes a discussion of corporate governance principles, the role of directors and ownership structures of companies in Australia. Australian board of director practices are discussed in detailed and this article outlines how these practices are heavily influenced by the Australian Commonwealth Corporations Law (which sets out mandatory legal requirements that all Australian companies must adhere to). The article continues to explore briefly directors’ remuneration practices, recent shareholder’s rights protection and activism, the importance of corporate governance and the link to firm performance, and finally the importance of corporate social responsibility in the Australian context.
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Wyld, Irene, and Bruce Godfrey. "RESEARCH WITH A PURPOSE IN THE AUSTRALIAN PETROLEUM INDUSTRY." APPEA Journal 34, no. 1 (1994): 373. http://dx.doi.org/10.1071/aj93034.
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Research—defined broadly as any activity in the concept to delivery continuum—is critical to the success of the present thrust for development of a competitive Australia. It provides the key to maintenance of existing competitive advantages, and the development of new competitive advantages both within Australia and in export markets. Nowhere is this more important than in the Australian petroleum industry (oil and gas). This industry contributes in the order of $10 billion annually to Australia's balance of trade. Yet until recently little research has been undertaken by Australian petroleum companies to support their exploration and production activities here.There is now recognition by Australian petroleum companies that research must be undertaken by them to support access to prospective areas, enhance exploration success, maximise production and minimise environmental damage. The contribution which research can make to the growth of the industry will only accrue if that research is targeted on priorities which meet the short, medium, and long-term needs of the industry. To define these priorities APEA, working in conjunction with ERDC, has produced a research and development strategy for the Australian upstream petroleum industry.The priorities resulting from this process cover the areas of exploration, production efficiencies, reservoir management, environmental effects and safety. Implementation of the strategy is occurring via ajoint Petroleum R&D Committee. ERDC's role in this process is to manage its investment in the projects resulting from the strategy to maximise the chances of successful implementation of the outcomes for the benefit of the industry and Australia.
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Mamun, Ashraf Al. "Materiality of Disclosure of Non-financial Sustainability Information and Company Financial Performance: Evidence from Australian Listed Companies." American Journal of Trade and Policy 8, no. 2 (August 25, 2021): 199–214. http://dx.doi.org/10.18034/ajtp.v8i2.565.
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The broad objective of this paper is to investigate the relationships between the disclosure of non-financial material sustainability information and the financial performance of listed Australian companies in the materials sector. Using firm-level fixed-effects analysis for all companies, the findings show a mixed relationship (no relationship or statistically significant negative relationship) between lagged aggregate non-financial material sustainability disclosure and financial performance of Australian listed companies in the materials sector. The present study contributes to the existing literature on disclosure of non-financial sustainability information by adding insights into the materiality concept of non-financial sustainability disclosure in the Australian context. The evidence from the current study is expected to provide useful information for the companies’ stakeholders in Australia who use both financial and non-financial information for formulating business and regulatory policies and for decisions regarding the persistent expansion of sustainability reporting requirements.
Funding Acknowledgement: This study is funded by the “Australian Government Research Training Program (RTP) Scholarship”.
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Anderson, Margot. "Dance Overview of the Australian Performing Arts Collection." Dance Research 38, no. 2 (November 2020): 149–67. http://dx.doi.org/10.3366/drs.2020.0305.
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The Dance Collection at Arts Centre Melbourne traces the history of dance in Australia from the late nineteenth century to today. The collection encompasses the work of many of Australia's major dance companies and individual performers whilst spanning a range of genres, from contemporary dance and ballet, to theatrical, modern, folk and social dance styles. The Dance Collection is part of the broader Australian Performing Arts Collection, which covers the five key areas of circus, dance, opera, music and theatre. In my overview of Arts Centre Melbourne's (ACM) Dance Collection, I will outline how the collection has grown and highlight the strengths and weaknesses associated with different methods of collecting. I will also identify major gaps in the archive and how we aim to fill these gaps and create a well-balanced and dynamic view of Australian dance history. Material relating to international touring artists and companies including Lola Montez, Adeline Genée, Anna Pavlova and the Ballet Russes de Monte Carlo provide an understanding of how early trends in dance performance have influenced our own traditions. Scrapbooks, photographs and items of costume provide glimpses into performances of some of the world's most famous dance performers and productions. As many of these scrapbooks were compiled by enthusiastic and appreciative audience members, they also record the emerging audience for dance, which placed Australia firmly on the touring schedule of many international performers in the early decades of the 20th century. The personal stories and early ambitions that led to the formation of our national companies are captured in collections relating to the history of the Borovansky Ballet, Ballet Guild, Bodenwieser Ballet, and the National Theatre Ballet. Costume and design are a predominant strength of these collections. Through them, we discover and appreciate the colour, texture and creative industry behind pivotal works that were among the first to explore Australian narratives through dance. These collections also tell stories of migration and reveal the diverse cultural roots that have helped shape the training of Australian dancers, choreographers and designers in both classical and contemporary dance styles. The development of an Australian repertoire and the role this has played in the growth of our dance culture is particularly well documented in collections assembled collaboratively with companies such as The Australian Ballet, Sydney Dance Company, and Chunky Move. These companies are at the forefront of dance in Australia and as they evolve and mature under respective artistic directors, we work closely with them to capture each era and the body of work that best illustrates their output through costumes, designs, photographs, programmes, posters and flyers. The stories that link these large, professional companies to a thriving local, contemporary dance community of small to medium professional artists here in Melbourne will also be told. In order to develop a well-balanced and dynamic view of Australian dance history, we are building the archive through meaningful collecting relationships with contemporary choreographers, dancers, designers, costume makers and audiences. I will conclude my overview with a discussion of the challenges of active collecting with limited physical storage and digital space and the difficulties we face when making this archive accessible through exhibitions and online in a dynamic, immersive and theatrical way.
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Bunter, K. L., and S. Hermesch. "What does the ‘closed herd’ really mean for Australian breeding companies and their customers?" Animal Production Science 57, no. 12 (2017): 2353. http://dx.doi.org/10.1071/an17321.
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The perception that the genetic background of the Australian pig population is limiting for genetic improvement of commercial pigs in Australia is considered in the context of well established theory combined with practical evidence. The diversity of pig breeds used in modern commercial pig-breeding programs is diminished worldwide relative to all the pig breeds available. Australia is no different in this respect. The use of predominantly three main breeds (Large White, Landrace, Duroc) and synthetic lines, with contributions from other minor breeds to form the basis of a cross-breeding system for commercial pig production is well established internationally. The Australian concern of relatively small founder populations is potentially of relevance, from a theoretical perspective, for (1) the prevalence of defects or the presence of desirable alleles, and (2) the loss of genetic variation or increase in inbreeding depression resulting from increased inbreeding in closed nucleus lines, potentially reducing response to selection. However, rates of response achieved in Australian herds are generally commensurate with the performance recording and selection emphasis applied, and do not appear to be unduly restricted. Moreover, favourable alleles present in unrepresented breeds are frequently present in the three major breeds elsewhere, and therefore would be expected to be present within the Australian populations. Wider testing would provide confirmation of this. Comparison of estimates of effective population size of Australian populations with experimental selection lines overseas (e.g. INRA) or other intensely selected species (e.g. Holstein cattle) suggest adequate genetic diversity to achieve ongoing genetic improvement in the Australian pig industry. However, fitness traits should be included in breeding goals. What remains to be seen is whether novel phenotypes or genotypes are required to meet future challenges, which might be imposed by changes in the environment (e.g. climate change, disease) or market needs. Given probable overlap in genetic merit across Australian and foreign populations for unselected attributes, we suggest that sufficient genetic resources are already present in Australian herds to continue commercial progress within existing Australian populations that have adapted to Australian conditions.
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Franchina, Carlo, Rod Henderson, and Praneel Nand. "Getting the message across—taxation contribution of the petroleum industry in Australia." APPEA Journal 55, no. 2 (2015): 432. http://dx.doi.org/10.1071/aj14067.
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With the global move towards tax transparency reporting measures, resource companies face challenges in ensuring that reporting captures the full extent of revenues contributed by resource companies and also correctly reports the project and profitability life cycles of resource companies. This extended abstract focuses on the global tax transparency debate and highlights the challenges for large Australian and global oil and gas businesses in demonstrating their payment of their fair share of tax and contributing to the communities in which they operate. Issues to be covered include: A summary of the revenue contribution of oil and gas companies in Australia through the layers of taxation, such as state royalties, the Petroleum Resource Rent Tax (PRRT) and corporate income taxes. Highlighting the types and rates of taxes paid by Australian oil and gas companies compared to other selected countries. A comparison of the concessions granted to Australian oil and gas companies to other countries. A historical summary of taxes paid by Australian oil and gas companies. A summary of existing and developing transparency reporting, such as the Australian Taxation Office (ATO) reporting of taxpayers with revenues more than A$100 million, the Extractive Industries Transparency Initiative, Dodd Frank rules, OECD country-by-country reporting, and BEPS developments. Recommendations to get the message across; that is, what should be the common ground on reporting the actual overall global tax liability including income tax, resource taxes, employment taxes and indirect taxes.
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Christ, Katherine Leanne, Kathyayini Kathy Rao, and Roger Leonard Burritt. "Accounting for modern slavery: an analysis of Australian listed company disclosures." Accounting, Auditing & Accountability Journal 32, no. 3 (March 18, 2019): 836–65. http://dx.doi.org/10.1108/aaaj-11-2017-3242.
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Purpose Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia. Design/methodology/approach Institutional theory provides the foundation for assessing current voluntary practice in relation to modern slavery disclosures by large Australian listed companies. Content analysis is used to identify quantity and quality of modern slavery disclosures of the top 100 companies listed on the Australian Stock Exchange. The contents of annual and standalone reports available on websites, as well as other online disclosures, are examined using terms associated with modern slavery identified from the literature. Findings Evidence gathered about modern slavery disclosures by ASX 100 companies shows information in annual and standalone reports reveal far less than other disclosures on company websites. Overall, the volume and quality of disclosures are low and, where made, narrative. A wide range of themes on modern slavery are disclosed with bribery and corruption and human rights issues dominant. Although currently in line with institutional theory, as there appear to be mimetic processes encouraging disclosure, results support the idea that legislation is needed to encourage further engagement. Research limitations/implications The paper provides a baseline of understanding about the volume and quality of modern slavery disclosures as a foundation for future research into the practices of Australian companies prior to the signalled introduction of legislation mandating reporting. It also identifies potential lines of research. The sample only examines large Australian listed companies which restricts generalisation from the results. Originality/value This is the first academic research paper to examine quantity and quality of modern slavery disclosures of large Australian companies. Results add support for the introduction of legislation by government.
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Heaney, Richard, and Henry Winata. "Use of derivatives by Australian companies." Pacific-Basin Finance Journal 13, no. 4 (September 2005): 411–30. http://dx.doi.org/10.1016/j.pacfin.2004.11.004.
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Trigg, David, and Marie Catherine Trigg. "Board Structure in Australian BioTechnology Companies." International Journal of Knowledge, Culture, and Change Management: Annual Review 6, no. 2 (2006): 9–14. http://dx.doi.org/10.18848/1447-9524/cgp/v06i02/49238.
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Griffiths, Alan. "PRINCIPAL ADDRESS OPPORTUNITIES FOR AUSTRALIAN COMPANIES." APPEA Journal 31, no. 2 (1991): 27. http://dx.doi.org/10.1071/aj90053.
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Dumbrell, Dick. "PRINCIPAL ADDRESS: OPPORTUNITIES FOR AUSTRALIAN COMPANIES." APPEA Journal 31, no. 2 (1991): 38. http://dx.doi.org/10.1071/aj90056.
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Herpin, Timothy F., Helen Karuso, and James E. Foley. "Australian biotech companies: Navigating the maze." Journal of Commercial Biotechnology 11, no. 2 (January 1, 2005): 111–20. http://dx.doi.org/10.1057/palgrave.jcb.3040108.
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Pearce, Prafula. "Duty to Address Climate Change Litigation Risks for Australian Energy Companies—Policy and Governance Issues." Energies 14, no. 23 (November 23, 2021): 7838. http://dx.doi.org/10.3390/en14237838.
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The transition from fossil fuels to renewable energy requires cooperation from all, including corporations, shareholders, and institutional investors. The purpose of this paper is to explore climate change litigation risks for Australian energy companies and investors from a policy and governance perspective. Companies are increasingly reporting their climate policies to satisfy their shareholders and investor demands. In addition, the government and judiciary are making laws and decisions to support the Paris Agreement. This paper explores whether company directors can and, in some cases, should be considering the impact of climate change litigation risks on their business, or else risk breaching their obligation to exercise care and diligence under the Corporation Act 2001 (Cth, Australia). The paper concludes that in addition to reducing climate change litigation risks, Australian energy companies and institutional investment bodies that invest in Australian energy companies can make informed climate risk decisions by aligning their investments with the goal of net-zero or reduced emissions.
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Munggaran, Elis Asri, and I. Gede Sudi Adnyana. "Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison." Riset 2, no. 2 (September 26, 2020): 264–76. http://dx.doi.org/10.35212/riset.v2i2.57.
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This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies.
Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.
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AL-SAGGAF, YESLAM. "The Use of Data Mining by Private Health Insurance Companies and Customers’ Privacy." Cambridge Quarterly of Healthcare Ethics 24, no. 3 (June 10, 2015): 281–92. http://dx.doi.org/10.1017/s0963180114000607.
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Abstract:This article examines privacy threats arising from the use of data mining by private Australian health insurance companies. Qualitative interviews were conducted with key experts, and Australian governmental and nongovernmental websites relevant to private health insurance were searched. Using Rationale, a critical thinking tool, the themes and considerations elicited through this empirical approach were developed into an argument about the use of data mining by private health insurance companies. The argument is followed by an ethical analysis guided by classical philosophical theories—utilitarianism, Mill’s harm principle, Kant’s deontological theory, and Helen Nissenbaum’s contextual integrity framework. Both the argument and the ethical analysis find the use of data mining by private health insurance companies in Australia to be unethical. Although private health insurance companies in Australia cannot use data mining for risk rating to cherry-pick customers and cannot use customers’ personal information for unintended purposes, this article nonetheless concludes that the secondary use of customers’ personal information and the absence of customers’ consent still suggest that the use of data mining by private health insurance companies is wrong.
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Di, Xiangyu. "Meriton’s Strong development in Australia and its globalization." BCP Business & Management 34 (December 14, 2022): 143–49. http://dx.doi.org/10.54691/bcpbm.v34i.3006.
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With the sustainable development of Australia’s property development, there are a considerable number of investors presenting a dramatic interest in Australian real estate. Not only that, the boom of immigration in Australia leads to the undersupply of the Australian real estate market. For this reason, the success of the immigrant market will increase the domestic competitiveness of Australian property development companies. In this situation, the leader of Australia’s property development, Meriton have published a series of strategy to occupy the immigrant market and it is also incredibly significant for the public to have an awareness of the distinctive advantage for Meriton in Australia’s property development. In this situation, this essay will provide a detailed analysis of Meriton and its strategy for immigrants, which includes marketing strategy for immigrants and globalization of Meriton, one of the most successful property development companies in Australia. This essay will introduce Meriton to investors and the sustainable development of Meriton to address the increasing importance of immigrants in the Australian property development industry.
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Costello, Graham I., and Jörg H. Tuchen. "A Comparative Study of Business to Consumer Electronic Commerce within the Australian Insurance Sector." Journal of Information Technology 13, no. 3 (September 1998): 153–67. http://dx.doi.org/10.1177/026839629801300302.
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Electronic commerce is causing fundamental changes in the insurance sector. Inherent opportunities of this innovative sales channel are driving the development of a new customer relationship paradigm, development of new products, pursuit of low cost ‘self service’ strategies, and emergence of ‘virtual brokers’. The Australian insurance sector is well positioned to take advantage of electronic commerce due to the high level of PC penetration, high Internet usage, and extensive broadband infrastructure. The perception is that the Australian insurance sector is meeting these challenges. Surprisingly, despite the emergence of electronic commerce as a ‘hot topic’ in the information technology and insurance sector literature, little empirical research has been reported. Much of the extant literature can be criticized as being too generic and superficial. It is argued that until research is focused on specific aspects of electronic commerce, we will fail to capture meaningful insights. The aim of this research project is to develop a research framework appropriate for electronic commerce, research and to apply it to a specific sector (insurance), in a specific geographical region (Australia), using a specific electronic commerce, medium (Internet), for a specific purpose (business to consumer sale of risk products). The research objective is to discover which Australian insurance companies are using electronic commerce for what. The survey found that of the 21 largest Australian insurance companies only 18 have web sites. These sites are mainly used for promotional purposes and not for directly generating sales. Only six companies offer customer-specific pricing of their products. And of these, only four companies sell any of their products over the Internet. Paradoxically, despite pressing business drivers in the insurance sector and a favourable electronic commerce environment in Australia, these findings demonstrate a significant gap between appreciation of the importance of electronic commerce and realization of commercial potential. Whilst most Australian insurance companies are well aware of the special importance of electronic commerce, many fail to take full advantage. Although further qualitative research is recommended to understand why this is so, it is clear that a significant gap remains between the technical capabilities of electronic commerce and actual practice in the Australian insurance sector.
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Purdy, B. "HOW COMPETITIVE IS THE AUSTRALIAN INCOME TAX REGIME FOR EXPLORATION AND PRODUCTION?" APPEA Journal 41, no. 1 (2001): 793. http://dx.doi.org/10.1071/aj00049.
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‘Australia must have a taxation system which equips it for the coming decades, not for those that have passed. If we do not achieve this, Australians will not enjoy the standard of living this nation has the potential to deliver’ (Ralph et al, 1999).One of the outcomes of the increasingly global nature of the resource industry is countries, especially those in close proximity to each other, are now competing for investment in resource projects. A key factor for investors assessing competing resource projects is the host country’s fiscal regime, including income tax, as this can significantly affect a project’s profitability and cash flow.The purpose of this paper is to give an overview of the income tax regime and issues currently facing the upstream Australian oil and gas industry (Sarich, 20001 ). In particular, this paper will:examine the Federal Government’s Review of Business Taxation and identify how the announcements impact on exploration and production activities;compare the Australian income tax regime on exploration and production to other countries in the region with whom Australia competes for investment and capital; andcomment on income tax issues facing Australian resource companies when conducting foreign activities.
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Lyu, Ke. "Portfolio Management of 8 Australian Companies’ Stocks." Open Journal of Social Sciences 09, no. 01 (2021): 438–46. http://dx.doi.org/10.4236/jss.2021.91032.
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Lazar, Noor, and Anne Abraham. "Environmental Sustainability Disclosures by Australian Forestry Companies." International Journal of Environmental, Cultural, Economic, and Social Sustainability: Annual Review 7, no. 2 (2011): 313–32. http://dx.doi.org/10.18848/1832-2077/cgp/v07i02/54908.
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Deegan, Craig, and Michaela Rankin. "Do Australian companies report environmental news objectively?" Accounting, Auditing & Accountability Journal 9, no. 2 (May 1996): 50–67. http://dx.doi.org/10.1108/09513579610116358.
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BLAYNEY, PAUL J., MARC P. JOYE, and ROBERT A. KELLY. "OVERHEAD COST ALLOCATION IN AUSTRALIAN MANUFACTURING COMPANIES." Australian Accounting Review 1, no. 2 (November 1991): 2–16. http://dx.doi.org/10.1111/j.1835-2561.1991.tb00496.x.
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Hossain, Mahmud, and Mike Adams. "Voluntary Financial Disclosure By Australian Listed Companies." Australian Accounting Review 5, no. 10 (November 1995): 45–55. http://dx.doi.org/10.1111/j.1835-2561.1995.tb00381.x.
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BAXTER, PETER, and JOHN PRAGASAM. "Australian Proprietary Companies' Demand for External Auditing." Australian Accounting Review 8, no. 15 (May 1998): 67–72. http://dx.doi.org/10.1111/j.1835-2561.1998.tb00081.x.
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Frost, Geoffrey R., and Trevor D. Wilmshurst. "Evidence of Environmental Accounting in Australian Companies." Asian Review of Accounting 6, no. 2 (February 1998): 163–80. http://dx.doi.org/10.1108/eb060702.
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TILT, CAROL ANN. "ENVIRONMENTAL POLICIES OF MAJOR COMPANIES: AUSTRALIAN EVIDENCE." British Accounting Review 29, no. 4 (December 1997): 367–94. http://dx.doi.org/10.1006/bare.1996.0048.
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Goodwin, Jenny, and Pamela Kent. "The incentives of Australian companies to utilize executive stock option plans." Corporate Ownership and Control 1, no. 2 (2003): 137–49. http://dx.doi.org/10.22495/cocv1i2p11.
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This study investigates the firm specific characteristics which provide ex ante incentives to Australian companies to utilize an executive stock option (ESO) plan. We hypothesize that the remuneration of the Chief Executive Officer, the firm’s investment opportunity set, the level of leverage and the degree of international diversification of the firm are related to the firm’s utilization of an ESO plan. Using a sample of 378 firms drawn from the largest 500 firms in Australia, we find that the results support our hypotheses, with the exception of the level of firm leverage.
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Sheridan, Alison. "Accessing Directorships: Comparison of Views of Canadian and Australian Women Directors." Psychological Reports 90, no. 1 (February 2002): 150–56. http://dx.doi.org/10.2466/pr0.2002.90.1.150.
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Compared are views of Canadian and Australian women directors concerning the difficulties women face in accessing the most privileged level of management—directorships of companies. The Canadian data are from a study of 278 women directors of corporate boards in Canada while the Australian results are from a study of 47 women directors of publicly listed companies in Australia. Despite the different time periods and geographical locations in which the studies were carried out, the profiles and responses of the two groups are quite similar. Both groups believe the current mix of directors is not adequate and that barriers still exist in nominating women to boards.
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Balasingham, Baskaran, and Tai Neilson. "Digital Platforms and Journalism in Australia: Analysing the Role of Competition Law." World Competition 45, Issue 2 (June 1, 2022): 295–318. http://dx.doi.org/10.54648/woco2022011.
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News media businesses compete with search engines and social media networks for advertising revenue but at the same time depend on the latter to reach and interact with audiences. The Digital Platforms Inquiry (DPI) completed by the Australian Competition and Consumer Commission (ACCC) found that media businesses’ dependency on digital platforms gives companies like Google and Facebook substantial bargaining power over Australian news media businesses. This development over the past decade has caused negative repercussions for the choice and quality of news available to Australians. In response to thegse findings, Australia’s News Media and Digital Platforms Mandatory Bargaining Code 2021 extends the application of competition law into digital news and advertising markets. The reform is intended to address the impact of digital platforms on the commercial viability of Australian news companies. In this article, we assess the application of competition law to the relationship between news media and digital platforms, including the strength of the DPI findings and the appropriateness of the resulting reforms. We argue that after decades of deregulation of the media sector in Australia the News Media Bargaining Code is a hybrid legislation, which introduces news media industry regulations under the guise of competition law. While we see a continued role for competition law in digital platform markets, this article indicates the challenges posed by digital platforms on media pluralism and the limitations of a market-driven approach to news media policy. news media businesses, digital platforms, advertising, regulation, media policy, Australian competition law, market power, media pluralism, Digital Platforms Inquiry, News Media Bargaining Code
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Bainbridge, Jason, and Craig Norris. "Madman Entertainment: A Case Study in ‘by Fans for Fans’ Media Distribution." Media International Australia 142, no. 1 (February 2012): 5–15. http://dx.doi.org/10.1177/1329878x1214200103.
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This article is part of a larger research project looking at the role of Australian media companies in sustaining fan and Australian investment in global popular culture. This article focuses on Madman Entertainment – one of the most successful DVD and merchandise distribution companies in Australia and the leading distributor of anime, with over 90 per cent of the market share. The article explores the ways in which Madman has become a part of the simultaneous globalisation and localisation of Japanese cultural products, and sets out to show how profiling such a company can also provide some insight into the changing role of fans in driving innovation and investment in popular culture.
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Murray, J. H., and D. W. Young. "TAXATION OF THE AUSTRALIAN OFFSHORE INDUSTRY: A PERSPECTIVE." APPEA Journal 44, no. 1 (2004): 845. http://dx.doi.org/10.1071/aj03047.
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There is an extensive list of taxes (direct and indirect) that potentially apply to companies that explore and produce oil, gas or other hydrocarbons in Australia’s offshore waters. These taxes can include income tax, petroleum resource rent tax, royalties, goods and services tax, customs duties and fringe benefits tax. However, are such companies that produce in Australia taxed more than their counterparts in offshore locations elsewhere around the globe? This paper provides an insight into the principal forms of direct taxation that apply to the Australian offshore production industry. It examines the nature of the taxes applied, the rate of taxation and how the tax take has moved over the years since the first offshore exploration permits were granted in Australia in the late 1950s. The paper gives examples of how in practice each of the relevant taxes would apply throughout the life of a field and compares the taxation burden in Australia to that in other key offshore producing jurisdictions such as the UK, US and Norway. The paper concludes by looking at some of the economic and political factors that must be addressed by the Australian Government if Australia is to maintain a fiscally balanced tax regime to encourage further investment in our offshore industry.
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Chung, Mona, and Jane Menzies. "Australian Businesses in China." International Journal of Asian Business and Information Management 1, no. 1 (January 2010): 42–53. http://dx.doi.org/10.4018/jabim.2010010105.
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This paper indentifies a main barrier when doing business with China, the cultural gap, and provides the strategies that companies can use when entering the Chinese market. This empirical study examined 40 Australian organisations in their activities when entering the Chinese market. Alarmingly after 30 years of attempting to do business in China, companies are still not addressing the issue of cultural differences. Companies are also caught by surprises due to lack of preparation how large the cultural gap is between Australian and Chinese business culture. The findings of the study have important implications for businesses considering entry to China, and for Australian businesses already doing business in China. The strategies investigated include human resource strategies, dealing with Chinese staff, relationship building, getting outside support (employing consultants), learning about the culture, and adapting to the culture.
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Ahmed, Rafiuddin, and Rafiqul Bhuyan. "Capital Structure and Firm Performance in Australian Service Sector Firms: A Panel Data Analysis." Journal of Risk and Financial Management 13, no. 9 (September 18, 2020): 214. http://dx.doi.org/10.3390/jrfm13090214.
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Using cross-sectional panel data over eleven years (2009–2019), or 1001 firm-year observations, this study examines the relationship between capital structure and firm performance of service sector firms from Australian stock market. Unlike other studies, in this study directional causalities of all performance measures were used to identify the cause of firm performance. The study finds that long-term debt dominates debt choices of Australian service sector companies. Although the finding is to some extent similar to trends in debt financed operations observed in companies in developed and developing countries, the finding is unexpected because the sectoral and institutional borrowing rules and regulations in Australia are different from those in other parts of the world.
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Doyle, H. "Geophysics in Australia." Earth Sciences History 6, no. 2 (January 1, 1987): 178–204. http://dx.doi.org/10.17704/eshi.6.2.386k258604262836.
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Geophysical observations began in Australia with the arrival of the first European explorers in the late 18th Century and there have been strong connections with European and North American geophysics ever since, both in academic and exploration geophysics. Government institutions, particularly the Bureau of Mineral Resources, have played a large part in the development of the subject in Australia, certainly more so than in North America. Academic research in geophysics has been dominated by that at the Australian National University. Palaeomagnetic research at the Australian National University has been particularly valuable, showing the large northerly drift of the continent in Cainozoic times as part of the Australia-India plate. Heat flow, electrical conductivity and upper mantle seismic velocities have been shown to be significantly different between Phanerozoic eastern Australia and the Western Shield. Geophysical exploration for metals and hydrocarbons began in the 1920s but did not develop strongly until the 1950s and 1960s. There are relatively few Australian geophysical companies and contracting companies, and instrumentation from North America and Europe have played an important role in exploration. Exploration for metals has been hampered by the deep weathered mantle over much of the continent, but the development of pulsed (transient) electromagnetic methods, including an Australian instrument (SIROTEM), has improved the situation. Geophysics has been important in several discoveries of ore-bodies. In hydrocarbon exploration the introduction of common depth point stacking and digital recording and processing in reflection surveys have played an important part in the discovery of offshore and onshore fields, as in other countries.
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Post, David, Peter Baker, and Damian Barrett. "Determining the impacts of coal seam gas extraction on water-dependent assets." APPEA Journal 56, no. 2 (2016): 545. http://dx.doi.org/10.1071/aj15051.
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Many Australians, particularly in rural areas, are seeking clear scientific information about the potential impacts of coal seam gas production on groundwater and surface water across the country. In response to the resultant community concern, the Australian Government commissioned an ambitious multi-disciplinary program of bioregional assessments to improve understanding of the potential impacts of coal seam gas (and large coal mining) activities on water-dependent assets across six bioregions in eastern and central Australia. Delivered through a collaboration between the Department of the Environment, the Bureau of Meteorology, CSIRO, and Geoscience Australia—and including close engagement with natural resource management and catchment management organisations, coal resource companies, Indigenous peoples and state governments—the results will allow coal resource companies, governments, and the community to focus on the areas where impacts may occur so that these can be minimised. Key findings of the program will be presented with specific reference to the potential impacts on water-dependent assets due to CSG development by Metgasco and AGL in the Clarence-Moreton and Gloucester regions, respectively.
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Ambarwati, Maya Dwi. "Penyelesaian Sengketa Pencemaran Laut Timor Akibat Kebocoran Sumur Minyak Montara Australia Antara Indonesia dan Australia." Digest: Journal of Jurisprudence and Legisprudence 2, no. 1 (June 30, 2021): 59–90. http://dx.doi.org/10.15294/digest.v2i1.48633.
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This paper analyze the resolution of the Montara oil spill dispute between Indonesia and Australia. Analyze the responsibility of the Australian state for Timor Sea pollution due to the Montara oil leak. The analysis uses normative legal research using a statutory approach (statue approach), a conceptual approach, and a case approach. Whereas the settlement of the Montara oil spill dispute between Indonesia and Australia used a negotiation method whereby the Indonesian state filed a claim against Australia and demanded compensation for the effects of the oil spill, but Australia rejected the negotiations and the negotiations were unsuccessful. The form of responsibility of the Australian state is absolute, but in reality, if the responsibility seen or carried out is not in accordance with UNCLOS III 1982 because the Australian state is a drilling country carried out then giving permission to Thai companies in the ZEE region of the country.
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Steedman, Brent. "The rise of the national oil companies and impact on Australia." APPEA Journal 49, no. 2 (2009): 591. http://dx.doi.org/10.1071/aj08064.
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The oil and gas industry is facing a period of major transition as national oil companies (NOCs) improve their operating capabilities and change their investment models KPMG’s Global Oil and Gas Centre of Excellence has commissioned a report which analyses this changing environment, interviews senior executives from major NOCs to understand their views and offers our insights into emerging issues for the oil and gas industry. NOCs are moving outside their national boundaries, partially privatising their assets and demanding more from potential partners and investors. The key findings from this survey are as follows: the growing capabilities of NOCs the definite shift from the use of ownership to service contracts; the success of service companies; international oil companies are responding to the changing landscape; and, investment in people and skills is a top NOC priority. The potential impact of the above findings on the Australian oil and gas sector are significant, and include: reduced access to international service companies; shortage of skills increased opportunities for Australian service companies; and, increased focus by international oil companies on upstream opportunities in Australia. KPMG’s report was prepared during a period of rising oil prices. Even during the current period of price volatility, the majority of findings continue to be relevant for participants in the oil and gas industry.
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Epper, Mark, and John Charters. "ACCOUNTING FOR EXPLORATION COMPANIES — A FRESH APPROACH." APPEA Journal 32, no. 1 (1992): 445. http://dx.doi.org/10.1071/aj91037.
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This paper is directed at presenting new initiatives to tackle the accounting and financial reporting dilemmas which confront companies involved in petroleum exploration.Accounting for exploration expenditure has always been a sensitive issue for explorers. The single, most contentious, accounting issue for petroleum explorers is the extent to which pre-production expenditures should be capitalised (as an asset in the balance sheet) or expensed (in the profit and loss account). The accounting practices recommended in other major countries are less rigorous than those that are already applied in Australia, at a time when the Australian accounting practices are being criticised for their weakness.Existing Australian accounting standards dealing with the capitalisation of exploration and evaluation expenditure fail the basic tests for quality financial reporting information. The high degree of subjectivity inherent in the application of available accounting methods contributes to the poor investor (and potential investor) perception of the reported financial position of petroleum explorers; the integrity of financial analysis is severely impaired. Ultimately, as the Australian economy emerges from recession, and as both investor confidence and speculative interest return to Australian capital markets, a fresh approach to financial reporting by petroleum explorers will support future capital raising needs.A fresh approach is required because the accounting implications for all companies, including explorers and producers, have changed. All industry participants will need to re-evaluate the amounts included on their balance sheets in relation to exploration interests. In particular, companies and their directors must now consider the 'recoverable amount' of their exploration interests. However, the level of commercial uncertainty in this sector reduces the reliability of any determination of recoverable amount. The response of many companies has been, and will be, to write-off exploration expenditure, or set aside provisions of equivalent amount, so as to reduce the book value of their deferred expenditure, and so reduce their exposure to allegations of asset overstatement.The first part of our fresh approach is to follow the trend towards limited capitalisation of exploration expenditure by recommending that as expenditure is incurred on exploration, a provision be set aside of equivalent amount. In the event that exploration is successful, the provision would be reversed, thereby reinstating the expenditure as a productive asset. Whilst undoubtedly conservative and controversial, implementation of this recommendation will encourage exploration companies to provide more comprehensive supporting information as to drilling and exploration progress.The second part of that fresh approach is to enhance the quality of financial reporting by setting a higher standard of disclosure of oil and gas reserves, with particular emphasis on the consistent disclosure of proved and probable reserves. Current practice does not represent either consistent or high quality disclosure.The final part of our new approach is to require petroleum explorers to provide a prospective (or budgeted) statement of expected sources and applications of funds for the following year, as an integral part of their annual reporting package.
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Nyasha, Sheilla, and Nicholas M. Odhiambo. "The Australian stock market development: Prospects and challenges." Risk Governance and Control: Financial Markets and Institutions 3, no. 2 (2013): 39–48. http://dx.doi.org/10.22495/rgcv3i2art3.
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This paper highlights the origin and development of the Australian stock market. The country has three major stock exchanges, namely: the Australian Securities Exchange Group, the National Stock Exchange of Australia, and the Asia-Pacific Stock Exchange. These stock exchanges were born out of a string of stock exchanges that merged over time. Stock-market reforms have been implemented since the period of deregulation, during the 1980s; and the Exchanges responded largely positively to these reforms. As a result of the reforms, the Australian stock market has developed in terms of the number of listed companies, the market capitalisation, the total value of stocks traded, and the turnover ratio. Although the stock market in Australia has developed remarkably over the years, and was spared by the global financial crisis of the late 2000s, it still faces some challenges. These include the increased economic uncertainty overseas, the downtrend in global financial markets, and the restrained consumer confidence in Australia.
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Loosemore, M., and M. M. M. Teo. "The Crisis Management Practices of Australian Construction Companies." Construction Economics and Building 2, no. 2 (November 17, 2012): 15–26. http://dx.doi.org/10.5130/ajceb.v2i2.2897.
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Recent world events in the international relations arena and the subsequent knock-on affect on the insurance industry, have sent shock-waves through Australia’s business community,elevating crisis management to the top of the managerial agenda. This paperpresents the findings of exploratory research, which investigated the crisis managementpractices of construction companies. Using a diagnostic model of crisis preparednesswhich has been developed and tested across a broad range of industries, it concludes thatif the sample surveyed is typical, then crisis planning is rudimentary and undertaken in aninsular, informal, fragmented fashion, supported by few resources and little strategicguidance. Consequently, many construction companies will have an inadequate understandingof their crisis exposure, of how to cope with crises when they happen and of howto learn and recover from their aftermath.
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Tait, Patrick, and Martin Loosemore. "The Corporate Governance of Australian Listed Construction Companies." Construction Economics and Building 9, no. 2 (November 23, 2012): 7–16. http://dx.doi.org/10.5130/ajceb.v9i2.3017.
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This paper compares the compliance level of Australian StockExchange (ASX) listed construction and non-constructioncompanies with the ASX Corporate Governance Council (CGC)recommendations on sound corporate governance. It alsoexamines the difference in board characteristics between thetwo groups, paying particular attention to differences in boardindependence. It concludes that compared with the top 20 ASXlisted non-construction companies, listed construction companiesare less compliant overall particularly with regards to boardstructure, and have lower levels of independence both in terms ofCEO/Chairperson duality, the ratio of executive to non-executiveindependent directors and independent membership of nomination,remuneration and audit committees. These conclusions areimportant because sound corporate governance has beenassociated with higher levels of organisational resilience derivedfrom the reputational and fi nancial benefi ts of greater transparency,market value, investor attractiveness and organisationalperformance.
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Hasan, Maruf, Nga T. Trinh, Felix T. S. Chan, Hing Kai Chan, and Sai Ho Chung. "Implementation of ERP of the Australian manufacturing companies." Industrial Management & Data Systems 111, no. 1 (February 2011): 132–45. http://dx.doi.org/10.1108/02635571111099767.
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Goodwin‐Stewart, Jenny, and Pamela Kent. "The use of internal audit by Australian companies." Managerial Auditing Journal 21, no. 1 (January 2006): 81–101. http://dx.doi.org/10.1108/02686900610634775.
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