Journal articles on the topic 'Tax accounting – Australia'
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1
Passant, John. "The Minerals Resource Rent Tax." Accounting Research Journal 27, no. 1 (July 7, 2014): 19–36. http://dx.doi.org/10.1108/arj-08-2013-0058.
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Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax (“MRRT”). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers’ party. The author argues that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle, that has seen Labor preside over what the father of rent tax in Australia, Ross Garnaut, describes as a “problematic” tax. Design/methodology/approach – Qualitative research using Marxist tools. Findings – The paper argues that the poor health of the MRRT is a consequence of the nature of the Labor Party as a capitalist workers’ party, the shifts in power and influence within its material constitution and in essence the ascendency of capital in the capitalist workers’ party. Originality/value – A very original approach to understanding the nature of the MRRT in Australia.
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Sidhu, Baljit K., and Greg Whittred. "The Diffusion of Tax Effect Accounting in Australia." Accounting and Business Research 23, no. 92 (September 1993): 511–24. http://dx.doi.org/10.1080/00014788.1993.9729895.
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Richardson, Grant, Grantley Taylor, and Roman Lanis. "Women on the board of directors and corporate tax aggressiveness in Australia." Accounting Research Journal 29, no. 3 (September 5, 2016): 313–31. http://dx.doi.org/10.1108/arj-09-2014-0079.
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Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax aggressiveness. They also test for self-selection bias in the regression model by using the two-stage Heckman procedure. Findings This paper finds that relative to there being one female board member, high (i.e. greater than one member) female presence on the board of directors reduces the likelihood of tax aggressiveness. The results are robust after controlling for self-selection bias and using several alternative measures of tax aggressiveness. Research limitations/implications This study extends the extant literature on corporate governance and tax aggressiveness. This study is subject to several caveats. First, the sample is restricted to publicly listed Australian firms. Second, this study only examines the issue of women on the board of directors and tax aggressiveness in the context of Australia. Practical implications This research is timely, as there has been increased pressure by government bodies in Australia and globally to develop policies to increase female representation on the board of directors. Originality/value This study is the first to provide empirical evidence concerning the association between the presence of women on the board of directors and tax aggressiveness.
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Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.
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This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two key areas of professional development during the last three decades, namely: tax law and tax administration. The paper finds interesting issues relating to professionalization of taxation in Australia. With the involvement of the state, market and the society over the last three decades, there is a requirement to recognise taxation practice as a profession in Australia. The paper suggests that the establishment of the Tax Practitioners Board[1], a statutory body to regulate the taxation profession in Australia, in conjunction with approved professional associations, may have enhanced the effective maintenance of the tax profession which has contributed to social, political and economic development in Australia. [1] The Minister for Revenue and Financial Services appoint the Board, so there is some degree of control by the state.
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SAJEEWANI, DISNA, MAHINDA SIRIWARDANA, and JUDITH MCNEILL. "HOUSEHOLD DISTRIBUTIONAL AND REVENUE RECYCLING EFFECTS OF THE CARBON PRICE IN AUSTRALIA." Climate Change Economics 06, no. 03 (July 9, 2015): 1550012. http://dx.doi.org/10.1142/s2010007815500128.
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The Australian Government introduced a carbon tax from 1 July 2012. The then opposition party leader, now Prime Minister, introduced legislation to repeal the tax. Amongst the many issues being debated is that of the incidence of the tax. In this study, we explore household consumption and income changes arising from a A$23 carbon price employing a computable general equilibrium model (entitled A3E-G). The model has been calibrated using a social accounting matrix database of Australia with 10 household income groups. This carbon price generates A$6.39 billion revenue while reducing Australia's carbon emissions by 11%. The empirical evidence suggests household level impacts range from proportional to mildly progressive tax incidence. In this study, we propose four revenue recycling options to overcome any undesirable distributional effects from the carbon price. Results indicate that revenue recycling through income tax reductions and uniform lump sum transfers improves post tax income levels and welfare towards middle and high income groups. A nonuniform lump sum transferring option favors low income households. Uniform reductions in commodity tax rates are not found to be welfare improving but we find positive impacts on export competitiveness from this option.
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ABLETT, JOHN, and ZAID TSEGGAI-BOCUREZION. "Lifetime Net Average Tax Rates in Australia Since Federation—A Generational Accounting Study." Economic Record 76, no. 233 (June 2000): 139–51. http://dx.doi.org/10.1111/j.1475-4932.2000.tb00012.x.
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Black, Ervin L., Joseph Legoria, and Keith F. Sellers. "Capital Investment Effects of Dividend Imputation." Journal of the American Taxation Association 22, no. 2 (September 1, 2000): 40–59. http://dx.doi.org/10.2308/jata.2000.22.2.40.
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We examine the effects of dividend imputation on corporate capital investment in New Zealand and Australia. The empirical findings indicate that: (1) dividend imputation stimulated corporate capital investment in both countries; (2) the positive impact of dividend imputation on capital investment overshadowed any negative effects arising from the new capital gains tax imposed in Australia; and (3) the dividend imputation effects on capital investment are most pronounced for highdividend-paying firms. In summary, we demonstrate the positive impact of dividend imputation on corporate capital investment. Our findings support the conclusions of the U.S. Treasury that the “traditional” double tax on corporate distributions increases the cost of equity capital to the corporate sector and creates a bias against investment by the corporate sector.
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Tran-Nam, Binh, Chris Evans, Michael Walpole, and Katherine Ritchie. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia." National Tax Journal 53, no. 2 (June 2000): 229–52. http://dx.doi.org/10.17310/ntj.2000.2.04.
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Creedy, John, Nicolas Hérault, and Guyonne Kalb. "Abolishing the Tax-Free Threshold in Australia: Simulating Alternative Reforms." Fiscal Studies 30, no. 2 (June 2009): 219–46. http://dx.doi.org/10.1111/j.1475-5890.2009.00094.x.
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Cannavan, Damien, Frank Finn, and Stephen Gray. "The value of dividend imputation tax credits in Australia." Journal of Financial Economics 73, no. 1 (July 2004): 167–97. http://dx.doi.org/10.1016/j.jfineco.2003.09.001.
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Pattenden, Kerry. "Capital Structure Decisions Under Classical and Imputation Tax Systems: A Natural Test for Tax Effects in Australia." Australian Journal of Management 31, no. 1 (June 2006): 67–92. http://dx.doi.org/10.1177/031289620603100105.
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Mangioni, Vince. "Value capture taxation: alternate sources of revenue for Sub-Central government in Australia." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 200–216. http://dx.doi.org/10.1108/jfmpc-11-2018-0065.
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Purpose Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax. Design/methodology/approach A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61). Findings The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source. Research limitations/implications The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure. Practical implications The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised. Originality/value This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.
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SPIES-BUTCHER, BEN, and ADAM STEBBING. "Mobilising alternative futures: generational accounting and the fiscal politics of ageing in Australia." Ageing and Society 39, no. 7 (March 13, 2018): 1409–35. http://dx.doi.org/10.1017/s0144686x18000028.
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ABSTRACTEconomists typically argue population ageing generates fiscal pressures by restricting the tax base while increasing demands for social spending. Alongside other economic pressures associated with neoliberalism, this dynamic contributes to a politics of ‘enduring austerity’ that limits governments’ fiscal discretion. The politics of population ageing reflects modelling techniques, such as generational accounting (GA), which, anticipating future deficits, create demands for policy action today to address projected intergenerational inequalities. Taking Australia as a case study, this paper explores the politics of GA in public budgetary processes. While existing critiques reject GA by arguing it relies on ‘apocalyptic’ or unreliable demography, we focus on a different kind of contestation, which applies the techniques and even the categories of GA to frame different problems and promote different solutions. We identify three sites of partisan contest that refocus fiscal modelling: including the tax side of the budget equation; comparing the cost of public provision to public subsidies for private programmes; and including the costs of environmental damage. At each site, the future-orientated logic of GA is mobilised to contest the policy implications of austerity. This complicates analysis that financialisation and neoliberalism necessarily ‘de-politicise’ policy by removing state discretion. Instead, we identify an increasingly important, if technocratic, form of political contestation that offers the possibility to promote more egalitarian responses to population ageing.
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Meng, Sam, Mahinda Siriwardana, and Judith McNeill. "The contribution of carbon pricing to sustainable mining." International Journal of Rural Law and Policy, no. 1 (September 10, 2014): 1–8. http://dx.doi.org/10.5130/ijrlp.i1.2014.3851.
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Reductions in greenhouse gas emissions are essential to reducing the rate and scale of anthropogenic climate change to levels that can sustain the planet’s biosphere. A carbon tax is a policy measure that is designed to reduce greenhouse gas emissions by increasing the prices of the highest carbon-polluting goods and services in an economy, thus encouraging substitution towards resultant relatively cheaper and less-polluting goods where possible. When Australia introduced such a tax in 2012, there was a fear that it could threaten the resources boom, considered the engine of Australian economic growth in recent years. By employing a computable general equilibrium model and an environmentally-extended Social Accounting Matrix, this paper demonstrates the effects of a carbon tax on the resources sector. The modelled results show that, in a flexible exchange rate regime, all resources within the sector will be affected negatively but to different degrees. The brown coal sector will be the hardest hit, with a 25.74 per cent decrease in output, 52.94 per cent decrease in employment and 89.37 per cent decrease in profitability. However, other resources in the sector would be only mildly affected. From the point of view of sustainability, the most significant results are that, under the carbon tax, the resources sector contributes considerably to the carbon emission reduction target of Australia. Given that brown coal accounts for only a small portion of the resources sector, it is reasonable to suggest that a carbon tax would not significantly affect the overall performance of the sector.
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Liu, Benjamin, Allen Huang, and Brett Freudenberg. "The impact of the GST on mortgage pricing of Australian credit unions." Accounting Research Journal 27, no. 1 (July 7, 2014): 37–51. http://dx.doi.org/10.1108/arj-08-2013-0059.
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Purpose – The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions. Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform multivariate regression analysis on the effect of the GST on mortgage effective yield spreads and interest margins, respectively. We also introduce a model that is used to measure the GST shifting ratio. Findings – We document that the introduction of the GST in July 2000 led to the substantial rise in mortgage costs charged by credit unions in the post-GST periods. Overall, the GST alone contributed to the increase of effective yield spreads and interest margin by 65.3 and 70.1 basis points, respectively. As measured by the GST-shifting ratio, credit unions passed more than twice of the GST rate. This suggests GST over-shifting, and it is generally consistent with tax over-shifting literature. Originality/value – This is the first time the GST shifting ratio has been robustly measured with the use of multivariate models on mortgage costs.
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Ihalanayake, Ranjith. "Tourism taxes and negative externalities in tourism in australia: A CGE approach." Corporate Ownership and Control 10, no. 4 (2013): 200–214. http://dx.doi.org/10.22495/cocv10i4c1art4.
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In this paper we analyse general equilibrium effects of an increase in a tourism tax which we hypothetically designed to internalise negative externalities of international tourism in Australia. Several simulations were carried out using a computable general equilibrium (CGE) model of the Australian economy. The simulations were carried out assuming two different economic environments, the short-run and the long-run. The simulation results suggest that due to an increase in tourism taxes, the international tourism sector tends to contract while the other sectors expand. Overall, an increase in tourism taxes appears to be welfare improving in the long-run though it generates a marginal contraction in overall economic activities in the short run.
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Pope, Jeff. "The Compliance Costs of Taxation in Australia and Tax Simplification: The Issues." Australian Journal of Management 18, no. 1 (June 1993): 69–89. http://dx.doi.org/10.1177/031289629301800104.
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Guest, Ross. "Population Ageing, Fiscal Pressure and Tax Smoothing: A CGE Application to Australia*." Fiscal Studies 27, no. 2 (June 2006): 183–203. http://dx.doi.org/10.1111/j.1475-5890.2006.00032.x.
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Killian, Sheila, Stewart S. Karlinsky, Garry Payne, and Jackie Arendse. "Mixed Blessing of Being Designated a Small Business: A Four Country Comparison." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 16–34. http://dx.doi.org/10.2308/jltr.2007.5.1.16.
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This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincentives for small business is why carve out special provisions for this segment of the business community? The answer, as discussed below, is two fold: one, the economic benefits that small business yields the economy is material and significant; two, economies of scale as to both regulatory (including tax) compliance costs as well as costs of goods and materials warrant incentives to level the playing field with large businesses.
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Lewis, David. "Taxation aspects of climate change management measures." APPEA Journal 50, no. 1 (2010): 253. http://dx.doi.org/10.1071/aj09015.
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Climate change is undoubtedly one of the greatest economic, social, and environmental challenges now facing the world. The present Australian Government is committed to acting on climate change and Australia’s progress towards its emissions reduction targets is being closely watched internationally. To contribute effectively to global climate change action, Australia must demonstrate its ability to implement robust and sustainable domestic emissions management legislation. The Carbon Pollution Reduction Scheme (CPRS), modelled after the cap-and-trade system, continues to be debated by our policymakers, as the Government moves to re-introduce its preferred CPRS legislative package for the third time. The advent of climate change legislation is inevitable and its impact will be far-reaching. This paper reviews the fiscal aspects of the proposed CPRS legislation in the context of the oil and gas industry, and whether it is conducive to creating incentives for appropriate climate change response by the industry. In particular, this paper will consider: the direct and indirect tax features specifically covered in the proposed CPRS legislation and their implications; the areas of taxation that remain uncanvassed in the proposed CPRS legislation and aspects requiring clarification from the tax administration; the interaction between Petroleum Resource Rent Tax (PRRT) and the CPRS measures; the flow-on impacts to taxation outcomes resulting from proposed accounting and financial reporting responses to the CPRS legislation; the income tax and PRRT treatment of selected abatement measures; and, elements of a good CPRS tax strategy and compliance action plan.
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JAMES, SIMON, and IAN WALLSCHUTZKY. "Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification." Fiscal Studies 18, no. 4 (November 1997): 445–60. http://dx.doi.org/10.1111/j.1475-5890.1997.tb00273.x.
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Marriott, Lisa, and Dalice Sim. "Social inequity, taxes and welfare in Australasia." Accounting, Auditing & Accountability Journal 32, no. 7 (September 16, 2019): 2004–30. http://dx.doi.org/10.1108/aaaj-02-2016-2432.
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Purpose The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New Zealand. The authors offer prejudice by way of explanation and suggest that it is also prejudice that restricts the implementation of more equitable processes. A second objective of the study is to highlight the importance of critical tax research as an instrument to agitate for social change. Design/methodology/approach A survey captures 3,000 respondents’ perceptions of the likelihood that different “types” of people will commit welfare or tax fraud. Using social dominance theory, the authors investigate the extent to which prejudice impacts on attitudes towards those engaged in these fraudulent activities. Findings The authors find the presence of traditional stereotypes, such as the perception that businessmen are more likely to commit tax fraud and people receiving welfare assistance are more likely to commit fraud. The authors also find strong preferences towards respondents’ own in-group, whereby businessmen, Maori and people receiving welfare assistance believed that their own group was less likely to commit either crime. Social implications Where in-group preference exists among those who construct and enforce the rules relating to investigations, prosecutions and sentencing of tax and welfare fraud, it is perhaps unsurprising that welfare recipients attract less societal support than other groups who have support from their own in-groups that have greater power, resources and influence. Originality/value The study highlights the difficulty of social change in the presence of strong in-group preference and prejudice. Cognisance of in-group preference is relevant to the accounting profession where elements of self-regulation remain. In-group preferences may impact on services provided, as well as professional development and education.
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Harrison, Julie, and Mark Keating. "The deductibility of Sarbanes-Oxley costs incurred by Australasian companies." Accounting Research Journal 27, no. 1 (July 7, 2014): 52–70. http://dx.doi.org/10.1108/arj-09-2013-0064.
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Purpose – This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand subsidiaries of US parent companies frequently incur costs related to their parent’s regulatory reporting requirements under the Sarbanes-Oxley Act of 2002. Tax authorities, generally, view these costs as “shareholder activities”, i.e. activities performed for the benefit of the parent only. As such, they are considered non-deductible to the subsidiaries of USA parents because an independent party dealing at arm’s length would not pay to receive similar services. We consider circumstances in which some costs may be deductible. Design/methodology/approach – Legal analysis. Findings – We conclude that there can be circumstances where these so-called shareholder activities do provide value to subsidiaries and, accordingly, may (or should) be deductible in the local jurisdiction. Research limitations/implications – This analysis is limited to a consideration of Australian, NZ, OECD and US sources. Practical implications – This paper provides an analysis of the deductibility of a type of expenditure commonly encountered by subsidiaries of US parent companies. Originality/value – Limited research is available that deals with this issue. In most cases, only general statements on deductibility of similar types of expenditure are available to taxpayers.
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Nandan, Ruvendra, and Susan Ciccotosto. "Networks in knowledge-intensive industry: the case of a regional accountants' network." Journal of Accounting & Organizational Change 10, no. 1 (February 25, 2014): 2–21. http://dx.doi.org/10.1108/jaoc-01-2012-0008.
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Purpose – The paper aims to explore the reasons behind the formation of a regional accountants' network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the network, structural constraints and the reasons behind its demise. Design/methodology/approach – This study adopts a more contemporary theoretical perspective which draws upon the notion of social capital that facilitates networks' capacity and capabilities for creating, sharing and accessing knowledge. This field study considers the specific case of the Cairns Regional Accountants' Forum (CRAF), a network of small and medium sized public accounting firms located far away from the metropolitan centres in Australia. Apart from the relevant archival data, senior partners/principals of 12 accounting firms were interviewed in a semi-structured manner. Three further interviews were held with the non-active members of the CRAF and telephone calls were made to the Regional Tax Practitioner Forum to discuss their involvement with the local accountants. Findings – Using the framework of social capital within the community of practice, this study has explored the use of informal regional network built by accounting principals for the efficient transfer of and access to knowledge between network members. When the knowledge became freely available, the cost of network building exceeded the benefits of belonging and the network collapsed. Practical implications – The paper has practical implications for accounting practitioners, particularly in regional/rural settings and for the accounting profession as a whole. Originality/value – First, very little is known about informal networks in knowledge-intensive firms stretched out in regional/rural settings. Second, the network in this study is different from many networks identified in the literature that have focused on innovation and competitive advantage. Finally, this study adopts a more integrated framework that explores how social capital is constituted and reconstituted in the network interaction process.
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Le, Nguyen Ngoc Anh, Xiangkang Yin, and Jing Zhao. "Effects of investor tax heterogeneity on stock prices and trading behaviour around the ex‐dividend day: the case of Australia." Accounting & Finance 60, no. 4 (August 7, 2019): 3775–812. http://dx.doi.org/10.1111/acfi.12520.
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Goela, Neelam, and Jayne E. Bisman. "A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING." Indonesian Management and Accounting Research 12, no. 1 (January 3, 2013): 95. http://dx.doi.org/10.25105/imar.v12i1.1175.
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<p>Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis for examining and discussing these factors within the context of the international literature on leasing. The trend analysis and literature review provided evidence to suggest that much of the conventional, theoretical wisdom concerning the factors important in lease versus borrow and buy decisions may be overemphasised, particularly that related to the influence of accounting treatments and the impact of tax regimes on leasing. Based on the review we develop and describe a constituted, multi-dimensional model of lease decision-making and offer suggestions for the development of improved lease or purchase decision frameworks and for further research in the area that will be more capable of handling this multi-dimensionality. Application of this knowledge will advance the research agenda, improve the decisions of lessees, benefit lessors who provide lease finance, and direct accounting policy makers.</p>
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Yarram, Subba Reddy. "Corporate governance ratings and the dividend payout decisions of Australian corporate firms." International Journal of Managerial Finance 11, no. 2 (April 7, 2015): 162–78. http://dx.doi.org/10.1108/ijmf-01-2013-0012.
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Purpose – The purpose of this paper is to examine the influence of corporate governance on the dividend payout decisions of Australian firms by considering two related objectives. First, it considers the role of corporate governance ratings (CGRs) on the decision to pay or not to pay dividends. Second, it considers the influence of CGRs on the average dividend payout level of Australian firms. Design/methodology/approach – The sample consists of 413 non-financial firms included in the All Ordinaries Index for the period 2004-2009. A logit model is employed to analyse the decision to pay or omit dividends. Similarly, tobit method is employed to analyse the factors influencing the dividend payout level of Australian firms. To control for unobserved heterogeneity, this study employs random effects panel logit and panel tobit models. Findings – This study finds that CGRs have a significant positive influence on the decision to pay dividends and on the average dividend payout level of Australian firms. Similarly, the present study finds support for signalling hypothesis as profitability has a significant positive influence and a loss dummy has a significant negative influence on the dividend payout decisions of Australian firms. The study also finds support for the life cycle hypothesis as growth opportunities have a significant negative impact on the average dividend payout level of Australian firms. This study finds no conclusive evidence of the existence of dividend tax clientele in Australia. Research limitations/implications – Dividends provide a complementary governance role consistent with the “outcomes model” of the agency cost theory as proposed by La Port et al. (2000). Practical implications – The findings have implications for corporate governance policies. Principle-based governance mechanisms work as well as the rule-based governance mechanisms in an environment characterized by high levels of investor protection and well-developed stock markets. Companies that are well governed may limit the opportunities for managers to expropriate shareholders and thus governance may reduce the contracting costs associated with compensation policies. Originality/value – This is the first study that examines the influence of governance on dividend policy using the CGRs developed by the WHK Horwath/University of Newcastle. Findings are robust and account for unobserved heterogeneity as random effects panel models are employed.
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Bird, Ron, F. Douglas Foster, Jack Gray, Adrian M. Raftery, Susan Thorp, and Danny Yeung. "Who starts a self-managed superannuation fund and why?" Australian Journal of Management 43, no. 3 (May 1, 2018): 373–403. http://dx.doi.org/10.1177/0312896217747331.
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Self-managed superannuation funds (SMSFs) – small retirement savings funds with four or fewer members – now manage almost one-third of retirement savings in Australia, and serve over 1 million members. The number of SMSFs has increased to more than half a million in two decades, yet little is known about the reasons people start the funds and how they operate. We use a survey of more than 500 SMSF members and 500 large superannuation fund members to analyse why SMSF members commence and manage their own fund, compared to similar people who stay with a large fund. We find that control over investments and tax minimisation are the most common reasons for starting a SMSF, while satisfaction with large funds and unwillingness to take on the administrative burden of self-management are the most common reasons for not doing so. SMSF members do not show any greater financial skills than non-members, but they do display overconfidence, a higher risk tolerance and a more trusting attitude to financial professionals. Model results show that the majority of SMSF members start their funds at the suggestion of financial professionals. We also show that those who say they are thinking about starting a SMSF are different in significant ways from the eventual SMSF members, further evidence of the influence of the advice industry.
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Lowies, Braam, Robert Brenton Whait, Christa Viljoen, and Stanley McGreal. "Fractional ownership – an alternative residential property investment vehicle." Journal of Property Investment & Finance 36, no. 6 (September 3, 2018): 513–22. http://dx.doi.org/10.1108/jpif-02-2018-0013.
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Purpose The purpose of this paper is to determine the profile of the typical online fractional residential property investor in Australia. This study also seeks to understand the motives for engaging with and investing in alternative residential property investments. Design/methodology/approach This study employs a survey-based design via an online questionnaire to gather information on investor age, gender, type, education levels, time horizons and investment history and risk and return expectations. It also gathers information regarding investors’ financial literacy including tax implications of fractional property investment. Findings The findings of this study suggest amongst others, that fractional property investors tend to be younger, although the platform also attracts older investors including older females. The study also found that investors do not select alternative investment platforms in anticipation of super-normal investment returns. Return expectations are realistic and are based on a balance between capital growth and income. Practical implications This study indicates that alternative investment platforms lowers the barriers of entry into residential property for first time investors. It therefore creates opportunities to allow many first time individual investors to invest in property, often as an alternative to bank savings or investing in the stock market. Originality/value This study enhances our understanding of the influence of alternative investment platforms on investment decision-making. More specifically, it contrasts fractional property investment with more traditional investment opportunities to understand the motives of investors for diversifying into online investment vehicles.
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Laing, Gregory Kenneth, and Ronald William Perrin. "Attitudes on Financial Reporting Issues: An Australian Study." International Journal of Accounting and Financial Reporting 1, no. 1 (September 1, 2011): 99. http://dx.doi.org/10.5296/ijafr.v1i1.856.
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The aim of this research was to test the attitudes of professional accountants with regards to financial reporting issues. Given the changes arising from the adoption of the International Accounting Standards the expectation was that problems identified by prior research would have been mitigated. Surveys were conducted of accounting professionals using the questionnaire instrument designed by Francia and Strawser (1971). The data were collated and processed to determine the perceived information deficiency and importance of the various aspects of financial reporting. The major items in which information was considered to be deficient were – timing of revenue recognition, income tax effect accounting, executory contracts and treatment of prior period adjustments. By contrast the most important items were found to be uniformity in financial reporting, income tax effect accounting, use of fair market values, definition of equity versus liability and treatment of prior period adjustments. The findings have implications for the future development of accounting standards. Greater guidance should be given to explaining the practice, applications and consequences of the accounting standards on financial reporting. This paper provides a valuable insight into the perceived deficiencies of information on items that affect financial reporting by accountants in the Australian environment and adds a new perspective to the evaluation of adoption of international accounting standards.
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Williams, Melinda, Sandra C. Jones, Peter Caputi, and Don Iverson. "Do Australian adolescent female fake tan (sunless tan) users practice better sun-protection behaviours than non-users?" Health Education Journal 71, no. 6 (September 13, 2011): 654–61. http://dx.doi.org/10.1177/0017896911419344.
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Objective: To determine differences in sun-protection behaviours, and incidence of sunburn, between Australian adolescent female fake tan users and non-users. Design: Cross sectional survey. Method: 398 adolescent females aged 12 to 18 years participated in a survey at public venues, schools, and online. The main outcome measures were self-reported fake tan usage in the past 12 months, frequency of sunburns and habitual sun-protection behaviours. Setting: Surveys were completed in New South Wales, Australia. Results: The prevalence of self-reported use of fake tanning products in the past 12 months among Australian adolescent females was 34.5%. Female fake tan users were significantly less likely to report wearing a hat, wearing a shirt with sleeves or wearing pants covering to the knees. There was no difference between fake tan users and non-users in use of sunscreen, seeking shade, wearing sunglasses or avoidance of peak ultraviolet (UV) hours. Logistic regression modelling, when accounting for age, desire for a tan and skin type, revealed fake tan users were more likely to experience frequent sunburns and less likely to wear protective clothing. Conclusions: Our findings show that fake tan use among Australian female adolescents is associated with decreased sun protection, specifically reduced use of both upper and lower body protective clothing. Fake tan users were significantly more likely to experience repeated sunburns, after controlling for skin type. These findings provide impetus for the development of health education programmes targeting a new sub-group of adolescents with distinct tanning behaviours.
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Monem, Reza M. "Political costs and lobbying activity of Australian gold mining firms." Corporate Ownership and Control 3, no. 2 (2006): 35–44. http://dx.doi.org/10.22495/cocv3i2p5.
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This paper provides empirical evidence on the lobbying behaviour induced by political costs in the Australian gold mining industry. The Australian gold mining industry remained tax-exempt for nearly seven decades until 1 January 1991. Due to its rapid prosperity in the early 1980s, the industry came under intense political scrutiny in the mid- to late-1980s. In particular, in December 1985 a federal tax inquiry was commissioned which investigated the economic and social impact of removing the tax-exempt status of the industry. Using the voluntary submissions to the federal tax inquiry as a measure of lobbying activity, this study documents that gold mining firms’ lobbying positions were positively related to the quantity of recoverable gold reserves held by them and profitability of their operations. Results of this paper confirm findings in prior research that firm lobbying positions are consistent with the adverse economic consequences of regulatory changes
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Bian, Chao, Christopher Gan, Zhaohua Li, and Baiding Hu. "CEO pay-risk sensitivity, firm policies, and 2009 Australian tax reforms." International Journal of Managerial Finance 14, no. 1 (February 5, 2018): 54–77. http://dx.doi.org/10.1108/ijmf-05-2016-0103.
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Purpose The purpose of this paper is to examine the effects of chief executive officer (CEO) vega on firm policies in the Australian share market based on a panel data set drawn from the 137 Australian public firms for the period 2003-2012. Design/methodology/approach To allow mutual causation between our variables, the authors use the two-stage least squares estimation method, controlling for firm fixed effects. The authors use the difference-in-differences model to test whether the 2009 Australian tax reforms may discourage high-vega CEOs to take value-enhancing risks. Findings The authors find the evidence that vega induces CEOs to adopt the riskier financial policy in the Australian capital market. This evidence is further supported by the negative association between vega and firm conservative activities including cash and hedging policies. Further, the result shows that the 2009 tax reforms reduce the CEOs’ willingness to engage in risky financial policy. This finding implies that regulators may restore the 2009 reforms’ “deferred tax point” back to its pre-2009 form. Originality/value Based on the study’s results, firms should grant CEOs more out-of-the money options with a longer time to expiration to offset the 2009 tax reforms’ negative impact on the CEO’s incentive to take value-enhancing risks.
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Taylor, Grantley, and Grant Richardson. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms." Journal of International Accounting, Auditing and Taxation 22, no. 1 (January 2013): 12–25. http://dx.doi.org/10.1016/j.intaccaudtax.2013.02.005.
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Yunus, Somaiya, Evangeline O. Elijido-Ten, and Subhash Abhayawansa. "Impact of stakeholder pressure on the adoption of carbon management strategies." Sustainability Accounting, Management and Policy Journal 11, no. 7 (February 10, 2020): 1189–212. http://dx.doi.org/10.1108/sampj-04-2019-0135.
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Purpose This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt carbon management strategies (CMSs). Design/methodology/approach A logistic panel regression model is estimated using longitudinal data from Australia’s Top-200 listed firms over seven years from 2009 to 2015. The authors test the firm’s propensity to adopt CMSs conditioned on the influence of four groups of stakeholders: the regulators, institutional investors, media and creditors. Data on CMSs adopted by firms are sourced from Thomson Reuters ASSET4 database, the Carbon Disclosure Project survey, annual reports, company websites and sustainability reports. Findings The authors show that stakeholder pressures are associated not only with the adoption or non-adoption of CMSs but also with the type of CMSs adopted. Three types of CMSs are identified, namely, compensation, reduction and innovation strategies. The findings reveal that CMS adoption and the firms’ propensity to adopt compensation and reduction strategies are significantly related to perceived pressures from the regulators, media and creditors. While pressure from the regulators is also associated with the firms’ propensity to adopt innovation strategies, a more advanced type of CMSs, the potential pressure from the media and creditors are not significantly related. Practical implications The findings imply that a firm’s adoption of CMSs is not merely about managing stakeholders in the regulatory sphere but also about taking into account the perceived pressures from non-regulatory stakeholders and the context-dependent nature of their influences. The authors show that by influencing the voluntary disclosure of carbon emissions, the government continues to be effective in encouraging firms to take action on climate change despite the abolition of the carbon tax in Australia. Social implications This study highlights that, apart from a heavy-handed approach, regulators can adopt softer forms of regulation such as the National Greenhouse and Energy Reporting (NGER) Act and a less invasive, stakeholder-driven approach to encourage firms to adopt CMSs and thereby work towards climate change mitigation. Originality/value This study extends the literature by showing that perceived pressure from some stakeholders found to be influential in relation to some corporate decisions (such as environmental strategy adoption and climate-change-related disclosure) may not necessarily be influential in relation to CMS adoption.
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Cummings, James Richard, and Alex Frino. "Tax Effects on the Pricing of Australian Stock Index Futures." Australian Journal of Management 33, no. 2 (December 2008): 391–406. http://dx.doi.org/10.1177/031289620803300209.
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Taylor, Grantley, Grant Richardson, and Ross Taplin. "Determinants of tax haven utilization: evidence from Australian firms." Accounting & Finance 55, no. 2 (January 15, 2014): 545–74. http://dx.doi.org/10.1111/acfi.12064.
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Dempsey, Mike, and Graham Partington. "Cost of capital equations under the Australian imputation tax system." Accounting & Finance 48, no. 3 (September 2008): 439–60. http://dx.doi.org/10.1111/j.1467-629x.2007.00252.x.
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Monkhouse, Peter H. L. "THE COST OF EQUITY UNDER THE AUSTRALIAN DIVIDEND IMPUTATION TAX SYSTEM." Accounting & Finance 33, no. 2 (July 8, 2010): 1–18. http://dx.doi.org/10.1111/j.1467-629x.1993.tb00321.x.
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Cheng, Alvin, Keith Hooper, and Howard Davey. "A Capital Gains Tax for New Zealand: A Comparative Study of the UK and Australian Models." Asian Review of Accounting 8, no. 2 (February 2000): 43–59. http://dx.doi.org/10.1108/eb060728.
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Ricketts, Robert C., and Brett R. Wilkinson. "The Effects of Shareholder Dividend Taxes: Evidence from the Australian Tax Integration Environment." Journal of International Accounting Research 7, no. 1 (January 2008): 77–96. http://dx.doi.org/10.2308/jiar.2008.7.1.77.
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Chan, Keith K. W., Damien W. McColough, and Michael T. Skully. "Australian Tax Changes and Dividend Reinvestment Announcement Effects: A Pre- and Post-Imputation Study." Australian Journal of Management 18, no. 1 (June 1993): 41–62. http://dx.doi.org/10.1177/031289629301800102.
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Eulaiwi, Baban, Ahmed Al-Hadi, Grantley Taylor, Saurav Dutta, Lien Duong, and Grant Richardson. "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations." Journal of Contemporary Accounting & Economics 17, no. 2 (August 2021): 100262. http://dx.doi.org/10.1016/j.jcae.2021.100262.
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Ribeiro, Rosilene V., Vasant Hirani, Alistair M. Senior, Alison K. Gosby, Robert G. Cumming, Fiona M. Blyth, Vasi Naganathan, et al. "Diet quality and its implications on the cardio-metabolic, physical and general health of older men: the Concord Health and Ageing in Men Project (CHAMP)." British Journal of Nutrition 118, no. 2 (July 28, 2017): 130–43. http://dx.doi.org/10.1017/s0007114517001738.
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AbstractThe revised Dietary Guideline Index (DGI-2013) scores individuals’ diets according to their compliance with the Australian Dietary Guideline (ADG). This cross-sectional study assesses the diet quality of 794 community-dwelling men aged 74 years and older, living in Sydney, Australia participating in the Concord Health and Ageing in Men Project; it also examines sociodemographic and lifestyle factors associated with DGI-2013 scores; it studies associations between DGI-2103 scores and the following measures: homoeostasis model assessment – insulin resistance, LDL-cholesterol, HDL-cholesterol, TAG, blood pressure, waist:hip ratio, BMI, number of co-morbidities and medications and frailty status while also accounting for the effect of ethnicity in these relationships. Median DGI-2013 score was 93·7 (54·4, 121·2); most individuals failed to meet recommendations for vegetables, dairy products and alternatives, added sugar, unsaturated fat and SFA, fluid and discretionary foods. Lower education, income, physical activity levels and smoking were associated with low scores. After adjustments for confounders, high DGI-2013 scores were associated with lower HDL-cholesterol, lower waist:hip ratios and lower probability of being frail. Proxies of good health (fewer co-morbidities and medications) were not associated with better compliance to the ADG. However, in participants with a Mediterranean background, low DGI-2013 scores were not generally associated with poorer health. Older men demonstrated poor diet quality as assessed by the DGI-2013, and the association between dietary guidelines and health measures and indices may be influenced by ethnic background.
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Fargher, Ian. "Valuation and Service Trusts." Australasian Business, Accounting & Finance Journal 15, no. 2 (2021): 83–102. http://dx.doi.org/10.14453/aabfj.v15i2.6.
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The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975. Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held within service trust structures, intertwined with personal professional wages, incorporated professional entities, professional distributions and family distributions. Service trust arrangements have become popular for Australian professionals, such as, doctors, accountants, lawyers and engineers due to their tax effectiveness which passed the court’s test in the 1978 case FCT v Phillips. The Australian Taxation Office (ATO) has issued ‘safe harbour’ rules for the operation of service trust arrangements which may provide some, in principle, assistance to Family Law decision making. This paper investigates the Family Law issues with respect to partner distributions where a service trust structure is in place. In this regard, the paper considers the business structuring concepts including the rights and roles of those associated with trusts, particularly the exercising of control. Secondly, the paper reviews the courts decisions with respect to looking through business trust structures with reference to the reasoning expressed in past judgements. Finally, the paper considers the Family Law distribution effects of tangible and intangible assets when professional services are encased within a Philips Trust type structure. This paper should be of interest to those involved, or potentially involved, in Family Law asset distribution. Specifically, legal and professional advisors, such as lawyers, accountants and valuation professionals. The paper’s objective is to assist in clarifying the complex issues of understanding business structures underpinning the transaction based cash flows between entities and their potentially intertwined equity.
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Nyberg, Daniel, and John Murray. "Corporate Politics in the Public Sphere: Corporate Citizenspeak in a Mass Media Policy Contest." Business & Society 59, no. 4 (December 12, 2017): 579–611. http://dx.doi.org/10.1177/0007650317746176.
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This article connects the previously isolated literatures on corporate citizenship and corporate political activity to explain how firms construct political influence in the public sphere. The public engagement of firms as political actors is explored empirically through a discursive analysis of a public debate between the mining industry and the Australian government over a proposed tax. The findings show how the mining industry acted as a corporate citizen concerned about the common good. This, in turn, legitimized corporate political activity, which undermined deliberation about the common good. The findings explain how the public sphere is refeudalized through corporate manipulation of deliberative processes via what we term corporate citizenspeak—simultaneously speaking as corporate citizens and for individual citizens. Corporate citizenspeak illustrates the duplicitous engagement of firms as political actors, claiming political legitimacy while subverting deliberative norms. This contributes to the theoretical development of corporations as political actors by explaining how corporate interests are aggregated to represent the common good and how corporate political activity is employed to dominate the public sphere. This has important implications for understanding how corporations undermine democratic principles.
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Loh, Jennifer M. I., and Natasha Loi. "Tit for tat: burnout as a mediator between workplace incivility and instigated workplace incivility." Asia-Pacific Journal of Business Administration 10, no. 1 (April 3, 2018): 100–111. http://dx.doi.org/10.1108/apjba-11-2017-0132.
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Purpose The purpose of this paper is to investigate the role of burnout as a mediator in the relationship between workplace incivility (WI) and instigated WI. Design/methodology/approach A survey of 303 white collar employees from small- to medium-size industries in Australia was conducted. Self-reported measures were used to obtain data on WI, burnout, and instigated WI. Mediation analyses with bootstrap via PROCESS was used ascertain the proposed relationship. Findings Results indicated that WI was positively linked to instigated WI. Importantly, results indicated that burnout fully mediated the relationship between WI and instigated WI. Research limitations/implications The correlational and self-report nature of the study exclude inference about causality between variables and may be more prone to bias. However, despite these limitations, pre- and post-cautionary steps were taken to ensure that these biases were kept at bay as much as is possible. Practical implications The study highlights that burnout may be an important underlying mechanism responsible for target’s and perpetrator’s uncivil relationships toward each other. Management should be cognizant of possible burnout among employees who experienced WI and to take appropriate training as preventive measures for WI. Originality/value This study responded to the call for more empirical investigation of WI. This study also integrated conservation of resources and the spiral of incivility theories to develop a theoretical model which linked WI to instigated WI.
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Mita, Aria Farah, Sidharta Utama, Fitriany Fitriany, and Etty R. Wulandari. "The adoption of IFRS, comparability of financial statements and foreign investors’ ownership." Asian Review of Accounting 26, no. 3 (September 10, 2018): 391–411. http://dx.doi.org/10.1108/ara-04-2017-0064.
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Purpose The purpose of this paper is to examine the indirect effect of the International Financial Reporting Standard (IFRS) adoption in increasing the foreign investors’ ownership through the improvement of comparability of financial statements. Design/methodology/approach This study employs listed companies in 18 countries across Europe, Asia, Africa, and Australia with an observation period from 2003 to 2012. Unlike previous studies, this study uses a continuous variable to measure the level of IFRS adoption which is measured at the country level. This study includes countries that do not fully adopt the IFRS, partially adopt, make some delays in adoption or some modifications to IFRS. Findings The results show that the level of IFRS adoption has a positive effect on the comparability of financial statements. The level of IFRS adoption indirectly increases the foreign investors’ ownership through the comparability of financial statements. These results are consistent with proponents for IFRS adoption which argue that the adoption improves the comparability of financial statements that in turn attracts greater cross-border investment. Research limitations/implications The findings of this study need to be interpreted with caution due to limitations. Although this research provides a detail measurement on the IFRS adoption, this study only looks at three general items of difference in adopting the IFRS. “Differences in text” used in this research has not quantified detail differences for each adopted standards. Therefore, future research can use a more in-depth measurement of the IFRS adoption level that considers differences or exceptions of accounting treatment. Practical implications The results suggest that the standards setting bodies’ (IASB) strategy on promoting the IFRS and objectives to develop a standard that leads to increase the financial statement comparability have been achieved. This research shows that the IFRS adoption plays a role in ensuring the financial statement quality in terms of its comparability. It implies that the standard-setting bodies in every country, as one of the responsible institutions regulating the business environment, can be entrusted with a greater role in order to ensure better financial information quality. Originality/value This study introduces novel measurement that is more detailed in measuring the IFRS adoption level instead of applying the discrete variable approach (“adopt” and “not adopt”) performed by previous studies (DeFond et al., 2011; Tan et al., 2011; Lee and Fargher, 2010). This study does not only cover some EU countries but also covers some countries in Asia, Africa, and Australia, so it can be better at capturing the variation of the IFRS adoption outside the EU. This broader coverage will show the consistency of the benefits of IFRS adoption. This study is most closely related to that of DeFond et al. (2011). This research extends DeFond’s study with some important differences as follows: it uses output-based and firm-specific measurement of the comparability from DeFranco et al. (2011), which is deemed to be more appropriate because it represents the qualitative characteristics of financial statements from a user’s perspective, i.e., investors, who evaluate historical performance and predict future performance in their investment decisions; it uses a broader scope of institutional investors; and it covers IFRS adoption in countries outside the EU for a longer observation period.
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Black, Lucinda J., Sally Burrows, Robyn M. Lucas, Carina E. Marshall, Rae-Chi Huang, Wendy Chan She Ping-Delfos, Lawrence J. Beilin, et al. "Serum 25-hydroxyvitamin D concentrations and cardiometabolic risk factors in adolescents and young adults." British Journal of Nutrition 115, no. 11 (April 8, 2016): 1994–2002. http://dx.doi.org/10.1017/s0007114516001185.
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AbstractEvidence associating serum 25-hydroxyvitamin D (25(OH)D) concentrations and cardiometabolic risk factors is inconsistent and studies have largely been conducted in adult populations. We examined the prospective associations between serum 25(OH)D concentrations and cardiometabolic risk factors from adolescence to young adulthood in the West Australian Pregnancy Cohort (Raine) Study. Serum 25(OH)D concentrations, BMI, homoeostasis model assessment for insulin resistance (HOMA-IR), TAG, HDL-cholesterol and systolic blood pressure (SBP) were measured at the 17-year (n 1015) and 20-year (n 1117) follow-ups. Hierarchical linear mixed models with maximum likelihood estimation were used to investigate associations between serum 25(OH)D concentrations and cardiometabolic risk factors, accounting for potential confounders. In males and females, respectively, mean serum 25(OH)D concentrations were 73·6 (sd 28·2) and 75·4 (sd 25·9) nmol/l at 17 years and 70·0 (sd 24·2) and 74·3 (sd 26·2) nmol/l at 20 years. Deseasonalised serum 25(OH)D3 concentrations were inversely associated with BMI (coefficient −0·01; 95 % CI −0·03, −0·003; P=0·014). No change over time was detected in the association for males; for females, the inverse association was stronger at 20 years compared with 17 years. Serum 25(OH)D concentrations were inversely associated with log-HOMA-IR (coefficient −0·002; 95 % CI −0·003, −0·001; P<0·001) and positively associated with log-TAG in females (coefficient 0·002; 95 % CI 0·0008, 0·004; P=0·003). These associations did not vary over time. There were no significant associations between serum 25(OH)D concentrations and HDL-cholesterol or SBP. Clinical trials in those with insufficient vitamin D status may be warranted to determine any beneficial effect of vitamin D supplementation on insulin resistance, while monitoring for any deleterious effect on TAG.
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Zhang, J., J. Liu, S. Tao, and G. A. Ban-Weiss. "Long-range transport of black carbon to the Pacific Ocean and its dependence on aging timescale." Atmospheric Chemistry and Physics Discussions 15, no. 12 (June 22, 2015): 16945–83. http://dx.doi.org/10.5194/acpd-15-16945-2015.
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Abstract. Improving the ability of global models to predict concentrations of black carbon (BC) over the Pacific Ocean is essential to evaluate the impact of BC on marine climate. In this study, we tag BC tracers from 13 source regions around the globe in a global chemical transport model MOZART-4. Numerous sensitivity simulations are carried out varying the aging timescale of BC emitted from each source region. The aging timescale for each source region is optimized by minimizing errors in vertical profiles of BC mass mixing ratios between simulations and HIAPER Pole-to-Pole Observations (HIPPO). For most HIPPO deployments, in the Northern Hemisphere, optimized aging timescales are less than half a day for BC emitted from tropical and mid-latitude source regions, and about 1 week for BC emitted from high latitude regions in all seasons except summer. We find that East Asian emissions contribute most to the BC loading over the North Pacific, while South American, African and Australian emissions dominate BC loadings over the South Pacific. Dominant source regions contributing to BC loadings in other parts of the globe are also assessed. The lifetime of BC originating from East Asia (i.e., the world's largest BC emitter) is found to be only 2.2 days, much shorter than the global average lifetime of 4.9 days, making East Asia's contribution to global burden only 36 % of BC from the second largest emitter, Africa. Thus, evaluating only relative emission rates without accounting for differences in aging timescales and deposition rates is not predictive of the contribution of a given source region to climate impacts. Our simulations indicate that lifetime of BC increases nearly linearly with aging timescale for all source regions. When aging rate is fast, the lifetime of BC is largely determined by factors that control local deposition rates (e.g. precipitation). The sensitivity of lifetime to aging timescale depends strongly on the initial hygroscopicity of freshly emitted BC. Our findings suggest that the aging timescale of BC varies significantly by region and season, and can strongly influence the contribution of source regions to BC burdens around the globe. Improving parameterizations of the aging process for BC is important for enhancing the predictive skill of air quality and climate models. Future observations that investigate the evolution of hygroscopicity of BC as it ages from different source regions to the remote atmosphere are urgently needed.