Critical factors influencing employment: a study of small manufacturing firms in South-East Australia

Compliance with legislation has been highlighted as a factor influencing the reluctance of small and medium sized enterprises to take on new employees. With the objective of determining factors influencing smaller firms in their employment decisions, mailed questionnaires were used to survey small to medium manufacturing businesses in the Australian States of Victoria and New South Wales. Significant critical factors and deterrents to further employment were identified.

The political economy of cross-border relations : the TNI and East Timor

Within a framework of formally increasingly cordial bilateral relations, the Indonesian military, the TNI, was engaging in and allowing extensive cross-border trade and smuggling while pursuing a policy of limited cross-border destabilization of East Timor. This seemingly contradictory policy, run from the TNI's 'strategic command centre' in Atambua, West Timor, met the TNI's continuing need to fund its own activities (and those of its proxies) through both legal and illegal means, to provide leverage for the coming talks about the formal demarcation of the border, and to provide a foothold to longer-term irredentist claims to the former occupied province and now independent state.

East Timorese history after independence

This paper examines recent debates over national history in post-colonial East Timor. It is argued that beneath a broadly unifying theme of ‘national’ resistance to colonial occupations lies a more complex and ongoing postcolonial struggle over the ownership of core historical narratives, identities and symbols.

A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.