Equity for taxpayers within Australia’s retirement savings regime : a dissenting opinion

This article asks the question whether Australia’s retirement savings regime, specifically the superannuation component and the attached taxation concessions, is a regime which is equitable to all taxpayers. In a dissenting opinion, it is argued that the current regime, along with the changes proposed by the Federal Government in its response to the Henry Review, does not result in a retirement savings regime which benefits all taxpayers equally. As such, it is suggested that the only way to ensure an equitable regime is to incorporate a gender perspective into public finance analysis to determine how the retirement savings policies affect women and men differently. In doing so, a specific tax policy which provides for additional, fiscally significant concessions for taxpayers who do not fit the criteria of a ‘normal’ taxpayer, that is a taxpayer working as an employee in a full time position for an uninterrupted 35 years, should be incorporated into Australia’s current fiscal policy.

Benefits and issues of urban network travel time prediction

This paper presents the benefits and issues related to travel time prediction on urban network. Travel time information quantifies congestion and is perhaps the most important network performance measure. Travel time prediction has been an active area of research for the last five decades. The activities related to ITS have increased the attention of researchers for better and accurate real-time prediction of travel time. Majority of the literature on travel time prediction is applicable to freeways where, under non-incident conditions, traffic flow is not affected by external factors such as traffic control signals and opposing traffic flows. On urban environment the problem is more complicated due to conflicting areas (intersections), mid-link sources and sinks etc. and needs to be addressed.

ACE research vignette 001 : benefits and drawbacks of start-up team heterogeneity

This series of research vignettes is aimed at sharing current and interesting research findings from our team of international Entrepreneurship researchers. In this vignette, Dr. Micheal Stuetzer considers some of the benefits and drawbacks associated with team start-up.

Measuring the realization of benefits from enterprise architecture management

Enterprise architecture management (EAM) has become an intensively discussed approach to manage enterprise transformations. While many organizations employ EAM, a notable insecurity about the value of EAM remains. In this paper, we propose a model to measure the realization of benefits from EAM. We identify EAM success factors and EAM benefits through a comprehensive literature review and eleven explorative expert interviews. Based on our findings, we integrate the EAM success factors and benefits with the established DeLone & McLean IS success model resulting in a model that explains the realization of EAM benefits. This model aids organizations as a benchmark and framework for identifying and assessing the setup of their EAM initiatives and whether and how EAM benefits are materialized. We see our model also as a first step to gain insights in and start a discussion on the theory of EAM benefit realization.

Benefits of publicly available data

The National Morbidity, Mortality, and Air Pollution Study (NMMAPS) was designed to examine the health effects of air pollution in the United States. The primary question was whether particulate matter was responsible for the associations between air pollution and daily mortality. Secondary questions concerned measurement error in air pollution and mortality displacement.1 Since then, NMMAPS has been used to answer many important questions in environmental epidemiology...

Realizing benefits from enterprise architecture : a measurement model

Enterprise architecture (EA) management has become an intensively discussed approach to manage enterprise transformations. Despite the popularity and potential of EA, both researchers and practitioners lament a lack of knowledge about the realization of benefits from EA. To determine the benefits from EA, we explore the various dimensions of EA benefit realization and report on the development of a validated and robust measurement instrument. In this paper, we test the reliability and construct validity of the EA benefit realization model (EABRM), which we have designed based on the DeLone & McLean IS success model and findings from exploratory interviews. A confirmatory factor analysis confirms the existence of an impact of five distinct and individually important dimensions on the benefits derived from EA: EA artefact quality, EA infrastructure quality, EA service quality, EA culture, and EA use. The analysis presented in this paper shows that the EA benefit realization model is an instrument that demonstrates strong reliability and validity.

Employee perceptions of reputation : an ethnographic study

The ability of organizational members to identify and analyse stakeholder opinion is critical to the management of corporate reputation. In spite of the significance of these abilities to corporate reputation management, there has been little effort to document and describe internal organizational influences on such capacities. This ethnographic study conducted in Red Cross Queensland explores how cultural knowledge structures derived from shared values and assumptions among organizational members influence their conceptualisations of organizational reputation. Specifically, this study explores how a central attribute of organizational culture – the property of cultural selection – influences perceptions of organizational reputation held by organizational members. We argue that these perceptions are the result of collective processes that synthesise (with varying degrees of consensus) member conceptualisations, interpretations, and representations of environmental realities in which their organization operates. Findings and implications for organizational action suggest that while external indicators of organizational reputation are acknowledged by members as significant, the internal influence of organizational culture is a far stronger influence on organizational action.

The implementation of sustainable housing through mutual benefits to key stakeholders

Among the Australian general public, there are increasing concerns about environmental issues. Accordingly, sustainability in the housing industry is also becoming a priority on the development agenda. However, putting the principles of ecological sustainability into practice within social and economic development requires intensive involvement of major stakeholders such as governments, developers, builders, consumers and a range of other professionals. Establishing a sustainable value entails asymmetric life-cycle returns, making it important for major stakeholders to appreciate the benefits of this new agenda not only for the individual businesses but also for other supply chain partners. This context warrants the study to promote collective benefits for key stakeholders by establishing a mutual-benefit framework for sustainable housing implementation. A research was carried out in the hope to establish a mutual-benefit framework by investigating challenges of achieving benefits (CABs) from sustainable housing development in a multi-stakeholder context. In the research work reported in this article, a comparative questionnaire study was first conducted among seven stakeholder groups in the Australian housing industry, to examine the importance and inter-relationships of CABs. In-depth interviews then furthered the survey findings with a focus on stakeholder diversity. The synthesized findings of the survey and interview study lead to the identification of 12 critical mutual-benefit factors and their mutual influence. Based on such a platform, a systematic framework is developed with the aid of Interpretive Structural Modelling (ISM), to identify the patterns of stakeholder benefit materialisation, suggest the priority of critical factors and provide related stakeholder-specific action guide for sustainable housing implementation.

Supply chain management systems benefits : the expectation-confirmation theory perspective

Organizations adopt a Supply Chain Management System (SCMS) expecting benefits to the organization and its functions. However, organizations are facing mounting challenges to realizing benefits through SCMS. Studies suggest a growing dissatisfaction among client organizations due to an increasing gap between expectations and realization of SCMS benefits. Further, reflecting the Enterprise System studies such as Seddon et al. (2010), SCMS benefits are also expected to flow to the organization throughout its lifecycle rather than being realized all at once. This research therefore proposes to derive a lifecycle-wide understanding of SCMS benefits and realization to derive a benefit expectation management framework to attain the full potential of an SCMS. The primary research question of this study is: How can client organizations better manage their benefit expectations of SCM systems? The specific research goals of the current study include: (1) to better understand the misalignment of received and expected benefits of SCM systems; (2) to identify the key factors influencing SCM system expectations and to develop a framework to manage SCMS benefits; (3) to explore how organizational satisfaction is influenced by the lack of SCMS benefit confirmation; and (4) to explore how to improve the realization of SCM system benefits. Expectation-Confirmation Theory (ECT) provides the theoretical underpinning for this study. ECT has been widely used in the consumer behavior literature to study customer satisfaction, post-purchase behavior and service marketing in general. Recently, ECT has been extended into Information Systems (IS) research focusing on individual user satisfaction and IS continuance. However, only a handful of studies have employed ECT to study organizational satisfaction on large-scale IS. The current study will enrich the research stream by extending ECT into organizational-level analysis and verifying the preliminary findings of relevant works by Staples et al. (2002), Nevo and Chan (2007) and Nevo and Wade (2007). Moreover, this study will go further trying to operationalize the constructs of ECT into the context of SCMS. The empirical findings of the study commence with a content analysis, through which 41 vendor reports and academic reports are analyzed yielding sixty expected benefits of SCMS. Then, the expected benefits are compared with the benefits realized at a case organization in the Fast Moving Consumer Goods industry sector that had implemented a SAP Supply Chain Management System seven years earlier. The study develops an SCMS Benefit Expectation Management (SCMS-BEM) Framework. The comparison of benefit expectations and confirmations highlights that, while certain benefits are realized earlier in the lifecycle, other benefits could take almost a decade to realize. Further analysis and discussion on how the developed SCMS-BEM Framework influences ECT when applied in SCMS was also conducted. It is recommended that when establishing their expectations of the SCMS, clients should remember that confirmation of these expectations will have a long lifecycle, as shown in the different time periods in the SCMS-BEM Framework. Moreover, the SCMS-BEM Framework will allow organizations to maintain high levels of satisfaction through careful mitigation and confirming expectations based on the lifecycle phase. In addition, the study reveals that different stakeholder groups have different expectations of the same SCMS. The perspective of multiple stakeholders has significant implications for the application of ECT in the SCMS context. When forming expectations of the SCMS, the collection of organizational benefits of SCMS should represent the perceptions of all stakeholder groups. The same mechanism should be employed in the measurements of received SCMS benefits. Moreover, for SCMS, there exists interdependence of the satisfaction among the various stakeholders. The satisfaction of decision-makers or the authorized staff is not only driven by their own expectation confirmation level, it is also influenced by the confirmation level of other stakeholders‘ expectations in the organization. Satisfaction from any one particular stakeholder group can not reflect the true satisfaction of the client organization. Furthermore, it is inferred from the SCMS-BEM Framework that organizations should place emphasis on the viewpoints of the operational and management staff when evaluating the benefits of SCMS in the short and middle term. At the same time, organizations should be placing more attention on the perspectives of strategic staff when evaluating the performance of the SCMS in the long term.

Investigating Customer-Oriented Deviance (COD) from a frontline employee's perspective

While frontline employees (FLEs) are known to bend the rules or act in non-conforming ways for customers, the phenomenon of FLEs over-servicing customers is not well understood. This paper proposes a behavioural concept termed customer-oriented deviance (COD) and a conceptual model of its key drivers. Using a qualitative study involving 22 in-depth interviews with FLEs, the analysis reveals three categories of COD behaviours: deviant service adaptation (DSA), deviant service communication (DSC), and deviant use of resources (DUR). The drivers of COD are categorised as individual (risk-taking, service aptitude, and pro-social moral values), situational (resource availability, social capita with customers, legitimacy of customer problems, and avoidance of hassles), and organisational (unconducive service climate and anticipated rewards). This paper contributes to understanding how and why FLEs over-service customers and extends current research by exploring multiple categories of behaviours within a services marketing context.

Benefits and challenges of using restorative justice approaches for victims of crime committed by adults: An exploration of theory and evidence

Book Abstract: Current experimentations with approaches to restorative justice for adult offenders represents a compelling new direction in the criminal justice system. This book examines the values and challenges of restorative justice for adult offenders, victims and communities. The discussion is situated within current debate, available research, and the international literature. In canvassing the structure, content, and delivery of key Australian and New Zealand restorative justice programs for adult offenders, the distinguished authors offer critical analysis of the emergence and impact of program developements for practitioners and professionals. This collection brings together stimulating and informed articles by experienced practitioners, leading academics and new researchers in the field. It also offers valuable insights into emerging restorative justice practice for adult offenders and provides a real alternative to the adversarial justice system.

The benefits of tree-based models for stock selection

The identification of the primary drivers of stock returns has been of great interest to both financial practitioners and academics alike for many decades. Influenced by classical financial theories such as the CAPM (Sharp, 1964; Lintner, 1965) and APT (Ross, 1976), a linear relationship is conventionally assumed between company characteristics as derived from their financial accounts and forward returns. Whilst this assumption may be a fair approximation to the underlying structural relationship, it is often adopted for the purpose of convenience. It is actually quite rare that the assumptions of distributional normality and a linear relationship are explicitly assessed in advance even though this information would help to inform the appropriate choice of modelling technique. Non-linear models have nevertheless been applied successfully to the task of stock selection in the past (Sorensen et al, 2000). However, their take-up by the investment community has been limited despite the fact that researchers in other fields have found them to be a useful way to express knowledge and aid decision-making...

One size fits one : customizing work through manager-employee exchange

While prior research has addressed how collective workplace outcomes are negotiated between employers and trade unions, less attention has been afforded to the ‘everyday’, micro-level exchanges between managers and employees in adjusting work, alongside the ‘standard’ terms and conditions set out in employment contracts. Building on previous work on idiosyncratic deals and requests for flexible scheduling, this article presents the findings from a survey of Australian parents which addressed manager-employee exchanges which led to customized work arrangements. The survey examined the frequency with which various employment terms and conditions were negotiated, who initiated the interactions, where they occurred, and the extent of perceived compromise. The study revealed that manager-employee exchanges occur frequently in the context of roles in nuclear and extended families, and are influenced by the parameters around which formal childcare and educational settings function. Women rated the exchanges as more important than men, but men and women were similarly comfortable with the interactions and satisfied with outcomes. The findings have important implications for managers and organizations in terms of balancing the goals of efficiency with employees’ preferences for workplace flexibility and other terms beyond those which are standardized.

Injury prevention among friends : the benefits of school connectedness

Background: Injury is a leading cause of adolescent death. Risk-taking behaviours, including unsafe road behaviours, violence and alcohol use, are primary contributors. Recent research suggests adolescents look out for their friends and engage in protective behaviour to reduce others’ involvement in risk-taking. A positive school environment, and particularly students’ school connectedness, is also associated with reduced injury-risks. Aim: This study aimed to understand the role of school connectedness in adolescents’ intentions to protect and prevent their friends from involvement in alcohol use, fights, drink driving and unlicensed driving. Method: Surveys were completed by 540 13-14 year old students (49% male). Four sequential logistic regression analyses were conducted to determine whether school connectedness statistically predicted intentions to protect friends from injury-risk behaviours. Gender and ethnicity were entered at step 1, students’ own risk behaviour at step 2, and school connectedness scores at step 3 for all analyses. Results: School connectedness significantly predicted intentions to protect friends from all four injury-risk behaviours, after accounting for the variance attributable to sex, ethnicity and adolescents’ own involvement in injury-risks. Significance: School connectedness is negatively associated with adolescents’ own injury-risk behaviours. This research extends our knowledge of this critical protective factor, as it shows that students who are connected to school are also more likely to protect their friends from alcohol use, violence and unsafe road behaviours. School connectedness may therefore be an important factor to target in school-based prevention programs, both to reduce adolescents’ own injury-risk behaviour and to increase injury prevention among friends.