Relevant bibliographies by topics / Local finance Australia

Academic literature on the topic 'Local finance Australia'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Local finance Australia"

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de Jonge, Alice. "Australia-China-Africa investment partnerships." critical perspectives on international business 12, no. 1 (March 7, 2016): 61–82. http://dx.doi.org/10.1108/cpoib-01-2014-0003.

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Purpose – This paper aims to examine the potential for “triangular cooperation” between investment partners from Australia, China and host African nations to contribute to the economic development in Africa. Design/methodology/approach – The paper discusses a number of complementarities between Australian and Chinese investors in mining, agriculture, energy, research and education and finance – sectors vital to Africa’s future development. These complementarities are examined in light of recent development studies on the benefits of triangular cooperation and recent literature examining links between foreign direct investment (FDI) policy and economic development. Findings – The paper concludes that there is much to be gained by making the most of the existing and potential synergies between Australian, Chinese and local investors in African settings. Research limitations/implications – The implications of this paper are, first, that African nations should keep the benefits of triangular cooperation in mind when designing FDI policies and, second, that Australian and Chinese investors should be more willing to explore potential investment partner synergies when investing in Africa. The paper also suggests an agenda for future research into how good design of FDI policies might best promote healthy economic development in African nations. Practical implications – Australian and Chinese companies should be more willing to explore potential avenues for cooperation when investing in Africa, while African governments should be more mindful of how rules and policies can maximise the local benefits of FDI. Social implications – African governments should be more mindful of the quality, rather than the quantity of FDI when drafting relevant laws and policies. Originality/value – The value of the paper is in applying the concept of “triangular cooperation” to direct investment. The paper also provides an original focus on Australia-China investment synergies in African settings.
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Truby, Jon, Andrew Dahdal, and Oriol Caudevilla. "Global Blockchain-Based Trade Finance Solutions: Analysis of Governance Models and Impact on Local Laws in Six Jurisdictions." Global Journal of Comparative Law 11, no. 2 (July 12, 2022): 167–96. http://dx.doi.org/10.1163/2211906x-11020001.

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Abstract Despite the economic importance of trade finance in commercial trade, the fundamentals of trade finance have not dramatically changed for centuries. Most of the transactions continue to be largely paper-based and counterparties still face many of the same risks, obstacles and challenges they did when the Spanish empire ruled the seas. The use of blockchain can address many of these inefficiencies and reduce the friction encountered by sme s using trade finance arrangements to access global markets. This article sets out the main advantages of using blockchain-based trade finance solutions in order to explore the legal developments in a cross section of six jurisdictions with differing approaches (USA, UK, Australia, Singapore, Hong Kong and Qatar). The paper concludes that legal reforms have an important role in assisting the introduction of blockchain into trade finance. Moreover, such an introduction will greatly benefit the economic prospects of sme s seeking to reach transnational markets.
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Williams, Belinda Rachael. "Reporting on sustainability by Australian councils – a communication perspective." Asian Review of Accounting 23, no. 2 (July 17, 2015): 186–203. http://dx.doi.org/10.1108/ara-12-2013-0079.

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Purpose – The purpose of this paper is to provide an understanding of the role of communication in the sustainability reporting process within Australian local councils. The study focuses on three areas; understanding and awareness levels of local councils towards sustainability, sustainability reporting methods and the importance of community engagement. Design/methodology/approach – A qualitative semi-structured interview approach was adopted for this investigation. In total, 18 semi-structured interviews were conducted with senior managers across 13 local councils. Findings – Findings indicate that sustainability reporting is very much an emerging field in local government in Australia with varying levels of understanding and awareness of sustainability amongst councils. A lack of consistency in the current communication message being produced was found along with a lack of community engagement by most councils in the reporting process. Without clarity in the communication process, sustainability reporting in the local government context will continue to falter without a clear focus. Practical implications – The paper suggests the need for the local government sector to carefully consider the role of communication in an effort to provide direction on how best to discharge their sustainability accountabilities. Originality/value – Little attention has been given to the role of communication in accounting. The findings contribute to an understanding surrounding communication process issues in an effort to advance the sustainability reporting agenda within local government.
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Purcell, Aquinas John. "Australian local government corruption and misconduct." Journal of Financial Crime 23, no. 1 (December 31, 2015): 102–18. http://dx.doi.org/10.1108/jfc-10-2013-0060.

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Purpose – This paper aims to focus on corruption and misconduct evidenced from local government investigation reports in Australia, New Zealand and the UK. Design/methodology/approach – A corruption and misconduct taxonomy was developed and the audit committee’s role was empirically tested. Findings – The empirical findings exhibited low support for audit committees overseeing corruption and misconduct allegations. The respondents generally considered that the chief executive was the appropriate person to manage investigations. Practical implications – The findings from the local government investigations and the empirical research emphasises the significance of culture and ethical practices to mitigate against corruption and misconduct. A culture of zero tolerance of corruption and misconduct was one of the best ways of a council demonstrating its integrity. Originality/value – This paper offers a local government perspective on the behavioural factors which provide the organisational conditions for corruption and misconduct to become the norm.
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Beer, Andrew. "Economic Rationalism and the Decline of Local Economic Development in Australia." Local Economy: The Journal of the Local Economy Policy Unit 13, no. 1 (May 1998): 51–63. http://dx.doi.org/10.1080/02690949808726422.

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Yigitcanlar, Tan, and Koray Velibeyoglu. "Knowledge-Based Urban Development: The Local Economic Development Path of Brisbane, Australia." Local Economy: The Journal of the Local Economy Policy Unit 23, no. 3 (August 2008): 195–207. http://dx.doi.org/10.1080/02690940802197358.

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Merrett, David T., and Simon Ville. "Financing Growth: New Issues by Australian Firms, 1920–1939." Business History Review 83, no. 3 (2009): 563–89. http://dx.doi.org/10.1017/s0007680500003007.

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An expanding economy, new technologies, and changing consumer preferences provided growth opportunities for firms in interwar Australia. This period saw an increase in the number of large-scale firms in mining, manufacturing, and a wide range of service industries. Firms unable to rely solely on retained earnings to fund expansion turned to the domestic stock exchanges. A new data set of capital raisings constructed from reports of prospectuses published in the financial press forms the basis for the conclusion that many firms used substantial injections of equity finance to augment internally generated sources of funds. That they were able to do so indicates a strong increase in the capacity of local stock exchanges and a greater willingness of individuals to hold part of their wealthin transferable securities.
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Miah, Muhammad Shahin, Haiyan Jiang, Asheq Rahman, and Warwick Stent. "Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia." Accounting Research Journal 33, no. 1 (January 2, 2020): 186–216. http://dx.doi.org/10.1108/arj-06-2018-0103.

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Purpose This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/methodology/approach The authors measure IFRS effort by using differences between local GAAP and IFRS. More specifically, they measure the differences in the balances of accounts that are prepared under IFRS as opposed to the previously used Australian Accounting Standards Board (AASB) standards. They posit that higher material adjustments and more risk to fair presentation of financial statements require additional accounting and auditing effort (“IFRS effort”). Findings The authors find that audit fees are higher when accounting standards are more material and complex at an aggregate level. Nevertheless, not all standards are equally complex and/or material and not all individual standards contribute to higher audit fees. In addition, the results show that the positive association between IFRS effort and audit fees is more pronounced when firms are audited by city-level industry specialists than by non-industry specialists. Originality/value Overall, the results are consistent with the prediction of increasing audit fees for firms requiring higher levels of IFRS effort compared to firms requiring lower levels of IFRS effort. The results contribute to the understanding that not all IFRS are equally complex and, thereby, the standards require different levels of auditor effort. Isolating specific standards based on materiality/risk levels is informative to standard setters for standard setting, standard implementation and post-implementation review of standards.
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Barut, Meropy, Jean Raar, and Mohammad I. Azim. "Biodiversity and local government: a reporting and accountability perspective." Managerial Auditing Journal 31, no. 2 (February 1, 2016): 197–227. http://dx.doi.org/10.1108/maj-08-2014-1082.

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Purpose – The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction. Design/methodology/approach – Content analysis was used to analyze the disclosures of these LGAs. Findings – The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans. Originality/value – This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.
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Kortt, Michael A., and Joseph Drew. "Does religious affiliation influence trust?" International Journal of Sociology and Social Policy 39, no. 1/2 (March 11, 2019): 38–51. http://dx.doi.org/10.1108/ijssp-05-2018-0073.

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PurposeThe purpose of this paper is to estimate and explore how religious affiliation may influence general and local trust in contemporary society.Design/methodology/approachThis paper employs data from the 2010 and 2014 waves of the Household, Income and Labour Dynamics in Australia survey. The association between religious affiliation and trust was estimated using an ordered logistic regression and conventional ordinary least squares model.FindingsThe paper presents evidence of a statistically significant association between religious affiliation and trust that are consistent with theory.Social implicationsThis finding is important for a heterogeneous population like Australia as it seeks to build social cohesion in the face of threats to internal and external security.Originality/valueThe study contributes to the literature by providing – to the best of the authors’ knowledge – the first results on the association between religious affiliation and trust for Australia.
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Dissertations / Theses on the topic "Local finance Australia"

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Hurst, Gavin. "The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments." University of Ballarat, 2003. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/14636.

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"This study enquires into the accounting standard system in Australia and questions the appropriateness of its core democratic participatory vehicle, the due process. In doing so it highlights issues associated with self-regulating authorities and their policy making practices. The study is pertinent to the extent it reviews a major paradigm shift within the Australian public sector and more specifically local government financial reporting. Spanning the course of three decades it examines the reasons for such a paradigm shift, the major actors involved, the actual changes made and the effectiveness of those changes."
Doctor of Business Administration
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Argent, Neil 1964. "Global finance / local crisis : the role of financial deregulation in the geographical restructuring of Australian farming and farm credit; the case of Kangaroo Island / by Neil Argent." 1997. http://hdl.handle.net/2440/19062.

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Bibliography: p. 400-416.
xiii, 416 p., [1] p. of plates : ill., maps (chiefly col.) ; 30 cm.
Title page, contents and abstract only. The complete thesis in print form is available from the University Library.
Despite the hegemony of economic rationalism in contemporary public policy circles public financial institutions, charged with the support of agricultural and other small business development at the regional level, are a necessary intervention to help maintain the family farm production base.
Thesis (Ph.D.)--University of Adelaide, Dept. of Geography, 1998
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Argent, Neil 1964. "Global finance / local crisis : the role of financial deregulation in the geographical restructuring of Australian farming and farm credit; the case of Kangaroo Island / by Neil Argent." Thesis, 1997. http://hdl.handle.net/2440/19062.

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Bibliography: p. 400-416.
xiii, 416 p., [1] p. of plates : ill., maps (chiefly col.) ; 30 cm.
Despite the hegemony of economic rationalism in contemporary public policy circles public financial institutions, charged with the support of agricultural and other small business development at the regional level, are a necessary intervention to help maintain the family farm production base.
Thesis (Ph.D.)--University of Adelaide, Dept. of Geography, 1998
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4

Almutairi, Abdullah Mushkus. "Protecting the Rights of Local Shareholders under the Saudi rules for Qualified Foreign Financial Institutions Investments in Listed Shares." Thesis, 2017. https://vuir.vu.edu.au/35975/.

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Recently, the Saudi Capital Market Authority (CMA) opened the door for foreign investors to invest directly in the stock exchange market (Tadawul) to gain more welfare from their investments. Along with this step, the CMA released a set of Rules for Qualified Foreign Financial Institutions Investments (RQFFII) in Listed Shares 2015 that aimed to attract and protect the shareholders' rights. In this research project, the RQFFII have been examined to discover the level of attraction that these Saudi rules offer to foreign investment. The project also aimed to highlight strengths and weaknesses in the rules with regard to the protection shareholders' rights. This thesis explored the possible influence of foreign investments in the Saudi stock exchange. The research project aimed to increase the CMA and shareholders' awareness and knowledge in regard to these rules which lead to more protection of the local stock exchange.
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Books on the topic "Local finance Australia"

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Western Australian Local Government Grants Commission., ed. Local government grants: Principles & methods for the distribution of commmonwealth financial assistance to local governments in Western Australia. 2nd ed. Perth, W.A: The Commission, 1995.

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Dodgson, John S. Measuring the benefits of urban public transport subsidies in Australia. [Newcastle, N.S.W.]: University of Newcastle, N.S.W., Australia, Dept. of Economics, 1985.

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Geddes, Sylvia. Evaluation of the administration of the Local Capital Works Program: A report for the Commonwealth Department of Health, Housing, Local Government, and Community Services. Woden, ACT: S. Geddes and Associates, 1993.

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Dollery, Brian. Funding the future: Financial sustainability and infrastructure finance in Australian local government. Annandale, NSW: Federation Press, 2013.

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Centre, Evatt Research, ed. Breach of contract: Privatisation and the management of Australian local government. Leichhardt, NSW: Pluto Press, 1990.

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Political Economy in Federal States: Selected Essays of Stanley L. Winer (Studies in Fiscal Federalism and State-Local Finance Series). Edward Elgar Publishing, 2002.

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Johnston, Andrew, Lin Crase, and Andrew Johnson. Australian Local Government Economics. UNSW Press, 2006.

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Brian, Dollery, Marshall Neil 1950-, and Worthington Andrew C, eds. Reshaping Australian local government: Finance, governance and reform. Sydney, N.S.W: UNSW Press, 2003.

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Kortt, Michael, Immigration Advice and Rights Centre, Brian Dollery, and Bligh Grant. Immigration Kit: Financial Sustainability and Infrastructure Finance in Australian Local Government. Federation Press, 2013.

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Elliott, Robert F., and Keith A. Bender. Decentralised Pay Setting: A Study of the Outcomes of Collective Bargaining Reform in the Civil Service in Australia, Sweden, and the Uk. Ashgate Publishing, 2003.

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Book chapters on the topic "Local finance Australia"

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Drew, Joseph, and Bligh Grant. "Introduction to Australian Local Government Economics and Finance." In Local Government in Australia, 265–91. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3867-9_7.

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Grant, Bligh, Ronald Woods, and Su Fei Tan. "Subnational Finance in Australia and China." In Advances in Electronic Government, Digital Divide, and Regional Development, 150–66. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1645-3.ch007.

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The political and economic benefits of decentralization have been cogently represented, to the extent that decentralization and devolution comprise identifiable programs of reform across a range of polities. However, the public policy question of finance following function – and the oversight of this process – is less resolved. Further, concerns over the financial sustainability of sub-national governments continue across a range of polities. Against the backdrop of reforms to municipal finance in both Australia and China, this chapter provides an account of the formation and functioning of two successful sub-national financial institutions, the Local Government Finance Authority of South Australia (LGFA) and the Municipal Finance Authority of British Colombia. The case studies suggest that sub-national finance may not be the thorn in the side of decentralization it sometimes appears to be. The broader introduction of such financial instruments is considered.
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Acosta, Yonni Angel Cuero, Isabel Torres Zapata, and Utz Dornberger. "Technology-Intensive Suppliers as a Key Element for Structural Change in Latin America." In Advances in Finance, Accounting, and Economics, 44–54. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6224-7.ch003.

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The current increase of commodity prices prompts the question regarding the extent to which the growth of primary industries is used as a basis of industrial development. Empirical evidence suggests the development of Technology-Intensive Suppliers (TIS) has played an important role in the industrialization process of the Nordic countries, Canada, and Australia. The development of local TIS may contribute to both reinforcing the industrial base and supporting structural change in developing countries. Therefore, it may provide a way to advance from natural resource dependence towards knowledge-based industrial activities. The TIS products are created under tailor-made concepts, giving solutions to their customers. TIS use knowledge and customer information to create innovation. These firms enhance value chains improving customer's competitive advantages (Dornberger & Torres, 2006). The relationship between the primary sector and its suppliers of technology can be seen as a backward linkage. Sectors with linkages of this kind use inputs from other industries (Hirschman, 1958). Hence, a fundamental goal of research in the context of developing countries is to understand the development of TIS and analysis of their improvement as a result of entrepreneurship intervention. This chapter covers the relevance of TIS firms in developing countries. TIS companies are frequently labeled as Micro-, Small-, and Medium-Sized Enterprises (MSMEs). In conclusion, the findings highlight the need to pay more attention to TIS organizations in developing economies. In Latin America, TIS firms contribute to the employment and diversification of the economic structure of the region through value-added products and services.
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Slusky, Ludwig, and Parviz Partow-Navid. "Federal Public-Key Infrastructure." In Handbook of Research on Public Information Technology, 413–24. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-857-4.ch040.

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All branches of federal government are required to change their business practices to a paperless operation. Privacy and information security are critical for the protection of information shared over networks internally between the U.S. government agencies and externally with nonfederal organizations (businesses; state, local, and foreign governments; academia; etc.) or individuals. The public-key infrastructure (PKI) is the simplest, most widely used architecture for secure data exchange over unsecured networks. It integrates computer hardware and software, cryptography, information and network security, and policies and procedures to facilitate trust in distributed electronic transactions and mitigate the associated risks. Federal PKI (FPKI) is PKI designed for implementation and use by government agencies. Federal PKI research was under way since 1991, and by the end of 2005, the federal PKI included 13 cross-certified federal entities, three approved shared service providers (SSPs; Verisign, Cyber- Trust, National Finance Center/U.S. Department of Agriculture [USDA]), one state, and three foreign countries (Canada, UK, and Australia; Alterman, 2005). Initially envisioned as an interoperability mechanism for federal organizations exclusively, the federal PKI is now positioned for trust interoperability and cross-certification internally among federal agencies and externally with other organizations.
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Reports on the topic "Local finance Australia"

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Quak, Evert-jan. The Trend Of “De-Risking” In International Finance and Its Impact on Small Island Developing States. Institute of Development Studies, May 2022. http://dx.doi.org/10.19088/k4d.2022.079.

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This rapid review synthesises the literature from academic sources, knowledge institutions, non-governmental organisations (NGOs), and trusted independent media outlets on the challenges small island development states (SIDS) face when they lose correspondent banking relationships (CBRs). The rapid review concludes that, although the loss of CBRs is a global phenomenon, regions with SIDS, such as the Pacific and Caribbean, have seen the highest rates of withdrawals. During the last decade, local and regional banks in SIDS have lost and continue to lose bank accounts at large global banks to a critical level, sometimes having only one or none CBRs with banks in major economies, such as the Unites States, the United Kingdom, the European Union or Australia. This means that local banks have reduced access to financial services related to cross-border financial transactions, impacting on remittances and trade finance.
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