Academic literature on the topic 'Australian Dept of Finance and Administration'

Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.

This study examines causal pathways linking work strain to anxiety among Australian and American family business owners. To date, there has been no empirical test of strain-based, work-family conflict models on family businesses; nor have there been comparisons made between Australian and American business owners. This paper suggests a specific causal model and provides country-specific and comparative evidence for that model. The suggested model includes mediation and moderation mechanisms that link work strain and anxiety from the perspective of business owners. Data for the research were obtained through the administration of essentially identical questionnaires in the two countries in 1999. Results show that the proposed model fits the data reasonably well, regardless of the type of firm and country.

In 1984 the Hawke Government appointed a National Inquiry to review the federal revenue-sharing grants for local government introduced eight years previously, and to propose desirable aims and a basis for future federal support. Australian local government is on a small scale and closely under the control of state governments; federal support raises complex issues of intergovernmental relations. In this paper, the wide-ranging Report of Inquiry, and its political outcome, are related to basic issues about federal-state relations and the rationale and extent of federal interventions. In particular, the Australian experience is interesting for its attempts at combining vertical redistribution of revenue with ambitious and detailed equalisation policies, financed at federal level but administered by independent state agencies.

The development of interactive communication technologies, such as email and the Internet, has stimulated much discussion about their potential to assist in the renewal of democracy. Globalisation, intimately connected with technological advance, has likewise led to considerations of 'governance' that transcend the nation state. This thesis poses the general question: Can the efficiencies and economies which drive commercial applications of interactive technology be applied to democratic policy processes? What conditions will facilitate this? The perspective taken here views policy as a communication process between networks of actors who seek to use resources and decisions to promote their value systems (Considine 1994). Democracy is also seen as a communication process, with a set of criteria which ensure equal access to information and agenda setting among participants (Dahl 1989). These definitions and criteria have been chosen for their generality. They apply at all levels of analysis, and thus may be used for comparison across scales. These are aligned with concepts from complexity theory as applied to human nonlinear systems and organisational dynamics, drawing mostly on Kiel(1994) and Stacey (1996). The inherent unpredictability of these systems and their capacity for complex learning and adaptive self-organisation offers an alternative paradigm to linear, hierarchical management models. A combination of literature analysis and case study evidence leads to three extensions of complexity theory as applied to human systems: Firstly, interactive technology is proposed as a technique for the potential re-pluralisation of democratic processes in complex human systems. The possibility of adding many new non-elite voices, and of making these available to all others, relates to both chaotic forms of self-organisation and the benefits of electronic democracy. Secondly, evidence is presented for the existence of fractal, or self-similar patterns in the ways information technology is applied at different levels of governance. It is shown that instrumental approaches which emphasise efficiency dominate technology use at the global, national and organisational levels, and these are interdependent. Alternative patterns which encourage participation also exist at every level. Thirdly, it is argued that the values of the dominant actors are the main determinants of whether interactive technologies will be structured to favour democratic forms of communication at every level. Three theory chapters in Part I develop these arguments by extensive reviews of relevant literatures. On the global level, convergent media, telecommunications and technology conglomerates underpin a global 'nervous system' which discourages government intervention, promotes a global monoculture, inhibits pluralistic debate by minimising access to alternative forms of information, and emphasises individualism and consumption. Within nations, widespread uniformity of public sector reform is sympathetic and responsive to these globalising pressures. Deregulation, privatisation, retreat from public broadcasting, down-sizing and outsourcing have become standard approaches, and are reflected in Australian information technology policy and programs. Several exceptions demonstrate more participatory approaches. At the organisational level, instrumental approaches to management and computerisation also prevail. In each case, a shift towards globalising values corresponds to applications of information technology which dampen the complex interactivity required for democratic policy processes. Part II supplements this analysis with case study evidence. The organisational data were collected primarily during a two year qualitative study of interactive technology use in the Australian Department of Finance and Administration. The researcher found technology use was inseparable from other change processes, and these were found to have strong elements inhibiting participation in internal policy. An instrumental approach to interactive technology use reinforced hierarchical decision processes. Three minor case studies looked at an internal mailing list in a federal agency, a mostly national list on Internet and telecommunications policy, and an experiment in electronic democracy at the local level. These offered additional insights into the ways interactive technologies can contribute to complex but adaptive policy processes, if normative democratic values guide their design. The researcher proposes a set of communication protocols for the use of interactive technologies in democratic policy processes. These would enable the forms of communication necessary to reinvigorate democracy in an information age. It is also argued that these protocols, if applied at the organisational level, and particularly within the public sector, could become part of a reaffirmation of industrial democracy. This is necessary to ensure the integrity and accountability of the public sector, given the progressive intermingling of these institutions with private enterprise. Additional suggestions are made for research into government uses of information technology as an important focus for policy analysts.

This study described and analyzed the experiences of administrators in six Indiana school corporations that adopted a school-year budget under authorization provided by Public Law 50 (PL 50-1996). The study had the following objectives: (a) to identify reasons why school corporations became involved in the pilot project, (b) to determine what happened as a result of the pilot project, (c) to determine if the pilot project was perceived as successful by the school officials in the pilot group, and (d) to identify recommendations of superintendents and business officials about further use of a fiscal year budget in Indiana school corporations. A qualitative research methodology was used in this study. Data collection consisted of interviews with superintendents and business officials in the pilot group during January 2000.The administrators joined the pilot group because they believed all Indiana school corporations would eventually convert to a fiscal year budget and that their experiences would facilitate the conversion. They supported the concept of a fiscal year budget because it was congruous with the school-year. During implementation of the fiscal year budget, the administrators felt abandoned and did not receive the support they expected. Yet, based on their experiences with a fiscal year budget, the administrators supported a conversion to a fiscal year budget for all school corporations. Administrators recommended the state phase-in a fiscal year budget for other non-pilot school corporations.These findings suggest that administrators had valid reasons for joining the pilot group. In addition, administrators viewed the absence of key leaders at the state level as problematic for the pilot project. Based on the evidence, it appears that a fiscal year budget produced the following advantages for the participating corporation administrators: (a) allowed for better tracking of expenditures, (b) required less work to determine the cost of a school-year program, (c) allowed for more freedom in the summer, and (d) provided for a less stressful year-end. The success of the pilot group did not produce support for fiscal year budgets from either non-pilot school corporation officials or from state officials. Recommendations for piloting policy change and for further study on fiscal year budgets are included.
Department of Educational Leadership

碩士
靜宜大學
管理碩士在職專班
102
The study aims to explore the job rotation problems and the coping strategies in the organizational change process encountered by the new-coming customs officers, mid-aged customs officers, and senior customs officers. The research object is Taichung Customs, Customs Administration, Dept. of Finance, Taiwan. The study found: 1.The promotion of honor and the sense of mission can enhance the customs officers’ workplace ethics. 2.Unique professional title and job responsibility pose as an incentive to the senior customs officers. 3.The more complete experience a customs officer possesses, the higher the organizational harmony and performance. 4.The transparency and systematization of the rotation system enhance the customs officers’ work satisfaction.