11 resultados para Payroll deductions

em Deakin Research Online - Australia


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The advent of the World Wide Web (WWW) and the emergence of Internet commerce have given rise to the web as a medium of information exchange. In recent years, the phenomenon has affected the realm of transaction processing systems, as organizations are moving from designing web pages for marketing purposes, to web-based applications that support business-to-business (WEB) and business-to-consumer (B2C) interactions, integrated with databases and other back-end systems (Isakowitz, Bieber et al., 1998). Furthermore, web-enabled applications are increasingly being used to facilitate transactions even between various business units within a single enterprise. Examples of some of the more popular web-enabled applications in use today include airline reservation systems, internet banking, student enrollment systems in universities, and Human Resource (HR) and payroll systems. The prime motive behind the adoption of web-enabled applications are productivity gains due to reduced processing time, decrease in the usage of paper-based documentation and conventional modes of communication (such as letters, fax, or telephone), and improved quality of services to clients. Indeed, web-based solutions are commonly referred to as customer-centric (Li, 2000), which means that they provide user interfaces that do not necessitate high level of computer proficiency. Thus, organizations implement such systems to streamline routine transactions and gain strategic benefits in the process (Nambisan & Wang, 1999), though the latter are to be expected in the long-term. Notwithstanding the benefits of web technology adoption, the web has ample share of challenges for initiators and developers. Many of these challenges are associated with the unique nature of web-enabled applications. Research in the area of web-enabled information systems has revealed several differences with traditional applications. These differences exist with regards to system development methodology, stakeholder involvement, tasks, and technology (Nazareth, 1998). According to Fraternali (1999), web applications are commonly developed using an evolutionary prototyping approach, whereby the simplified version of the application is deployed as a pilot first, in order to gather user feedback. Thus, web-enabled applications typically undergo continuous refinement and evolution (Ginige, 1998; Nazareth, 1998; Siau, 1998; Standing, 2001). Prototype-based development also leads web-enabled information systems to have much shorter development life cycles, but which, unlike traditional applications, are regrettably developed in a rather adhoc fashion (Carstensen & Vogelsang, 2001). However, the principal difference between the two kinds of applications lies in the broad and diverse group of stakeholders associated with web-based information systems (Gordijn, Akkermans, et al., 2000; Russo, 2000; Earl & Khan, 2001; Carter, 2002; Hasselbring, 2002; Standing, 2002; Stevens & Timbrell, 2002). Stakeholders, or organizational members participating in a common business process (Freeman, 1984), vary in their computer competency, business knowledge, language and culture. This diversity is capable of causing conflict between different stakeholder groups with regards to the establishment of system requirements (Pouloudi & Whitley, 1997; Stevens & Timbrell, 2002). Since, web-based systems transcend organizational, departmental, and even national boundaries, the issue of culture poses a significant challenge to the web systems’ initiators and developers (Miles & Snow, 1992; Kumar & van Dissel, 1996; Pouloudi & Whitley, 1996; Li & Williams, 1999).

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In recent years there has been a remarkable increase in information exchange between organizations due to changes in market structures and new forms of business relationships. The increase in the volume of business-to-business (B2B) transactions has contributed significantly to the expanding need for electronic systems that could effectively support communication between collaborating organizations. Examples of such collaborating systems include those that offer various types of business-to-business services, e.g. electronic commerce, electronic procurement systems, electronic links between legacy systems, or outsourced systems providing data processing services via electronic media. Development and running of B2B electronic systems has not been problem free. One of the most intractable issues found in B2B systems is the prevalence of inter-organisational conflict reported to exist and persists between the participants of interorganisational electronic networks. There have been very few attempts, however, to prescribe any practical method of detecting the antecedents of such conflict early in B2B development to facilitate smooth construction and the subsequent operation of B2B services. The research reported in this paper focuses on the identification and analysis of antecedent conflict in a joint process involving different organizations in a B2B venture. The proposed method involves identification of domain stakeholders, capturing and packaging their views and concerns into a reusable form, and the application of captured domain experience in B2B systems development. The concepts and methods introduced in this paper have been illustrated with examples drawn from our study of six web-enabled payroll systems.

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Designing a successful web project requires understanding not only of its owner's business and technological needs, as well as having the substantial management and development experience, but it also depends on a thorough knowledge of the system's application domain and of other existing systems in the domain. In order to gather such domain knowledge, it is necessary to identify the nature of the proposed web services venture with regards to other similar services offered in the domain, the business setting of enterprises that initiate such ventures, the various types of customers involved, and how these factors translate into requirements. In this paper, we present an approach to studying the domain of web-enabled Human Resource and payroll services with the aim of attaining design knowledge that would ensure customer satisfaction and could eventually pave the way to the successful implementation of web-enabled services.

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The provision of Human Resource (HR), especially payroll, is a core function in every organization. Previously, providers of HR/payroll have offered their services to their clients via conventional modes of communication, such as telephones, facsimile, and courier services. In recent years, with the advent of the Internet and the emergence of web-based electronic commerce, there has been a rise in the adoption of web-based technology and information
systems by service providers, thereby enabling them to interact with their clients through this medium. This development necessitates the use of web-based user interfaces as workspaces between the HR/payroll providers and their clients, and thus, raises certain concerns that determine the effectiveness of web-based workflow systems. These concerns, related to the use of web interfaces, form the basis of the patterns discussed in this paper

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Analyses the most common structures of Liechtenstein. The Anstalt, Stiftung, Trust, Business Trust and Company are described and the taxation consequences for an Australian investor considered. The analysis covers the CFC, FIF, transferor trust, deemed entitlement and anti-avoidance rules in Australian income tax law.

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This paper addresses the area of video annotation, indexing and retrieval, and shows how a set of tools can be employed, along with domain knowledge, to detect narrative structure in broadcast news. The initial structure is detected using low-level audio visual processing in conjunction with domain knowledge. Higher level processing may then utilize the initial structure detected to direct processing to improve and extend the initial classification.

The structure detected breaks a news broadcast into segments, each of which contains a single topic of discussion. Further the segments are labeled as a) anchor person or reporter, b) footage with a voice over or c) sound bite. This labeling may be used to provide a summary, for example by presenting a thumbnail for each reporter present in a section of the video. The inclusion of domain knowledge in computation allows more directed application of high level processing, giving much greater efficiency of effort expended. This allows valid deductions to be made about structure and semantics of the contents of a news video stream, as demonstrated by our experiments on CNN news broadcasts.

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Within a continuous-time overlapping generations model, featuring endogenous intensive margin of the labour supply and retirement decision, we analyse the issue of passing the burden of payroll revenues onto consumption or capital. We find that large long-run welfare gains occur when pension benefits are refinanced by consumption taxes. However, the transition to the new steady state is very painful for a large fraction of existing cohorts. On the other hand, the capital base is too small to sustain pension benefits but could be made larger if capital taxes are raised. Yet that would entail significant welfare losses.

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Stop giving your money away!You work hard for your money, and you work even harder to set and keep a budget that makes the most of it. But when tax time arrives, do you feel shorted on your return? Nearly everyone has to pay taxes, but the government is only entitled to so much of your money. You might be letting them keep hundreds or even thousands of dollars that rightfully belong to you. No matter what your accounting habits have been so far, you can still claim what's yours.101 Ways to Save Money on Your Tax—Legally! 2014 – 2015 is your ultimate guide to maximising your return. Author Adrian Raftery, a.k.a. Mr. Taxman, is Australia's leading personal taxation expert. In the book, Raftery provides the information you need to get back every single dollar you're entitled to, plus tips and tricks that help you get the most out of deductions related to:•You, your family, and your property•Education, employment, and small business•Investment property, shares, and superannuation•Special circumstances, including medical expenses and leviesThe book also contains advice on related matters, including tax-effective investments, tax planning, and how to find a great accountant. All information has been updated to reflect tax law changes wrought by the May 2014 budget. If you're tired of paying too much tax and seeing too little return, 101 Ways to Save Money on Your Tax—Legally! 2014 – 2015 is your comprehensive guide to putting things right, starting now.

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In 101 Ways to Save Money on Your Tax – Legally! Adrian Raftery, aka Mr Taxman, gives you proven tips to help you minimise your tax debt and maximise your tax return.

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101 Ways to Save Money on Your Tax–Legally! 2015–2016 sheds light on how you can increase your tax return by maximising your deductions. This practical guide explores how individual, family, property, education, employment, small business, investment property, shares, superannuation, medical expenses, levies, and other deductions can be leveraged to ensure that you receive the tax return you deserve—and that you do not overpay the government. You'll also get advice regarding tax-effective investments, tax planning, and the best way to go about finding a great accountant.Every year, you give a portion of your income to the government. While this money funds essentials like infrastructure, you certainly do not want to give more than you need to. This insightful guide provides you with the information necessary to ensure that you receive as much money back as possible on your tax return.Discover how you can maximise your deductions to increase your tax return—and get what you are entitled to back from the government each yearUnderstand the tax law changes from the May 2015 budgetAccess tips that assist you in planning and filing your taxes with your best interests in mindIdentify tax traps, and get answers to frequently asked questions101 Ways to Save Money on Your Tax–Legally! 2015–2016 is an essential resource for every Australian who pays taxes.