Virtual communities of enterprise value creation potential for regional clusters

The research examines regionally networked small business practices. A new concept Virtual Communities of Enterprise is proferred to explain the nature of knowledge sharing both interpersonally and online, and its potential for creating value for small businesses and their regions. Social capital emerges as an essential pre-requisite for accessing value.

Characterisation of foreign entities for tax purposes

The thesis explores the characterisation of foreign legal entities from the perspective of Australia's taxation regime. It also examines entity characterisation methodologies in the US, the UK and Germany. It proposes how juristic existence conferred on foreign forms of association should be dealt with in an Australian tax context.

Determinants of electronic commerce adoption in small businesses in New Zealand

The findings of this thesis suggest that the inexpensive nature of eCommerce, the extent of CEO innovativeness, the need to remain competitive, the relevance of the Internet to the type of business, the SME's size and the apparent compatibility of eCommerce in business were the only determinants of eCommerce adoption in SMEs in New Zealand.

Earnings management and the performance of Australian IPOs

This thesis examines earnings management in the Australian initial public offering (IPO) market. In general, the results show that Australian IPO firms do engage in earnings management at the offer date. There is sufficienct evidence to suggest that firms that manage earnings at the offer date suffer poorer long-run performance.

Development of a model to create entrepreneurial technology businesses

A unique technology business creation model called "Mentrix Model" was created which achieved above 85% success using state of the art selection tools. Based upon the author's research and experience in establishing the world class Australian Technology Park in Sydney, Australia and the extension to the prestigious OptixLab in Malaysia.

Modelling organisational informational privacy practices

This thesis contributes to our understanding of organisational informational privacy management practices. None of the case studies employed holistic systemic management processes; decision-making was shown to be based on a relatively narrow conception of value, was driven largely by compliance requirements, and typified by a number of boundedly rational behaviours.

Post Asian financial crisis : a survey of Thai hedging practices

This thesis examines how companies in Thailand coped with exchange rate volatility post Asian Financial Crisis. Findings indicate businesses quickly adjusted to the transition from a fixed to floating regime. However, Thai businesses appear to be less rigorous in their internal control of currency hedging activities. The thesis recommends strategies to overcome this risk.

Value relevance of accounting information in China pre- and post-2001 accounting reforms

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting System for Business Enterprises (ASBE) in 2001 for A- and A&B-share firms.

Design/methodology/approach – The paper employs the return regression model. The pre-ASBE period is designated as 1997 through to 2000, and the post-ASBE period is designated as 2002 through to 2004. All firms listed on the Chinese stock market during the investigation period constitute the sample.

Findings – It is found that accounting information better explains share returns for both A-share firms and A&B-share firms in the post-ASBE period. The paper also finds that the book value of equity for A&B-share firms is incrementally value relevant to that of A-share firms in the post-ASBE period.

Research limitations/implications – Further studies will contribute to understanding how governance mechanisms and liquidity influence the association between accounting information and share returns in the Chinese A-share market.

Practical implications – The findings provide empirical evidence regarding the relevance of accounting information in emerging markets.

Originality/value – The paper contributes to the extant value relevance literature by investigating time periods surrounding the issue of ASBE in 2001 in the Chinese stock market.

Extractive transnational corporations, intrastate conflict and peacemaking : frameworks and best practice

This thesis explores the role of mining and oil transnational corporations in corporate peacemaking. That is, helping to bring together warring parties in intrastate conflict to enable them to conduct peace negotiations and then, supporting these negotiations. Key concerns, and new theory, frameworks and best-practice in corporate peacemaking are proposed.

Does organisational heritage matter in the development of offshore markets? the case of Australian life insurers

The globalization of financial markets over the past decade has focused the spotlight on the responsiveness of financial firms to international pressures. Insurance markets have traditionally relied on global networks not only to expand the insurers' sphere of influence but also to support domestic business. Until relatively recently, Australian insurance companies have not played a significant role in the development of international markets. However, in the last decade of the twentieth century Australian insurers ventured overseas on a scale without precedence. This article presents an historical perspective on the internationalization of the Australian life-insurance market with a view to understanding why these firms have been classified "late starters" in the internationalization stakes. In a broader capacity it provides insights into the impediments to overseas expansion and the forces encouraging or discouraging the development of cross border networks.

Human and social capital and environmental management in small firms: a developing country perspective

We examine the important roles of two forms of capital—human andsocial—in the accumulation of critical resources that enable firms to adopt soundenvironmental management practices which contribute to better firm performance.Drawing on human and social capital theories and the resource-based view of the firm,we tested this proposition using data from a survey of 141 small manufacturing firmsdrawn from a survey of business enterprises in a metropolitan city in the southernregion of the Philippines. The results of our analysis using structural equationmodelling-partial least square approach show that both human capital such as age,experience and education of managers of the firm and social capital such as externalmanagerial ties and networks have significant and positive contribution to the environmentalmanagement resources of firms although the effects vary in magnitude. Theaccumulation of environmental management resources not only is positively linked tothe adoption by firms of pro-environment practices but also fully mediates the effects ofthe two types of capital on the adoption of such practices. Pro-environment practicesare positively linked to better performance outcomes. The findings underscore the needto account for the intangible and more tacit forms of capital such as managerial talent,knowledge, skills and social ties and networks in the wider debate on how smallmanufacturing firms in developing countries can address the pressing need to integrateenvironmental sustainability in business.