Impact of the new business tax system (alienation of personal services income) Act 2000

The implications of categorising income as "personal services income" and the actual meaning of this term have been marked with uncertainty. The Commissioner of Taxation has long asserted that "personal services income" inherently may not be derived by an entity other than the person whose exertions produce the income. In Liedig v FCT (1994) 28 ATR 141, however, Hill J held that in the absence of a specific legislative provision, there was no basis for the Commissioner's doctrine. The specific legislative measures Hill J required were put in place through the New Business Tax System (Alienation of Personal Services Income) Act 2000. In certain circumstances this Act prevents interposed entities from deriving personal services income. Such payments are attributed instead to the individual who performs the services.

It will also be seen, however, that these provisions do not apply to entities that are conducting a "personal services business". It is submitted that the combined effect of, inter alia, the Act's definition of "personal services income" and "personal services business" is to give the Act a narrower scope than the Commissioner's personal services doctrine. Moreover, it will be submitted that the statutory definition of personal services income also suffers from the same flaws that Hill J identified as relevant to the Commissioner's personal services doctrine.

An empirical study of e-business security in Geelong small to medium business enterprises (SMEs)

This paper delivers the findings from a study conducted to investigate Australian SMEs and e-business security. The study established the attitudes and concerns of a sample of Australian Small and Medium-sized Enterprises (SMEs) towards the use of e-business within their operational environment using the members of the Geelong Chamber of Commerce as a base for survey participants. The results focus on e-business security and identifying mechanisms that SMEs use to safeguard their e-business systems.

The role of formal mentoring on business success and self-esteem in participants of a new business start-up program

The current study investigated the relationship between career-related mentoring, psychosocial mentoring, business success, and self-esteem in participants of a program that was designed to assist in the establishment of a new business. Seventy-seven protégés and their matched mentors were included in the study. A comparison of mentor and protégé perceptions revealed that mentors considered themselves to provide higher levels of psychosocial support than did the protégés. Protégé perceptions of business success were predicted by the frequency of mentor contact and the level of career-related support provided by their mentor.

Working and fighting for progress, for prosperity, for society : brave new business worlds before and beyond corporate citizenship

One of the things that many of us working in corporate citizenship tend to do is to assume that we are actually creating new agendas. Sometimes we do but, more often than not, other thinkers have been there before us. One such man worth revisiting in his extensive writings of over 60 years ago is Aldous Huxley, probably most famous to many for his novel Brave New World. This paper looks briefly at some of the things Huxley had to say that are relevant to our current thinking about the 'soul' of business and its relations to CSR and corporate citizenship.

Government involvement in entrepreneurship and new business creation in Australia : a quantitative analysis of public perceptions and opinions

In order to determine the range of Australian perceptions on new venture creation at the end of the decade of the 1980s, and in particular attitudes towards government involvement in fostering entrepreneurship, a major quantitative study was conducted. The survey involved more than 1500 Australians in face-to-face interviews (300 in each mainland capital city) chosen on a random basis.

An analysis of the data provides an assessment of the Australian general public&s perceptions in three key areas: their understanding of the word 'entrepreneur' their rating of importance of new venture creation; their belief in government involvement in fostering new venture creation.

It is believed to be the first study attempting to quantify an entire nation&s perceptions in three areas vital to creators of national economic and industry policies.

Innovation in logistic services and the new business model : a conceptual framework

Service industries hold an increasingly dynamic and pivotal role in today’s knowledge-based economies. The logistics industry is a classic example of the birth and development of a vital new service-based industry, transformed from the business concept of transportation to that of serving the entire logistical needs of customers. Quantum advances in science, technology, and communication in the new millennium have compelled firms to consider the potential of the so-called new “resources” (technology, knowledge and relationship networks) that are essential if firms are to operate effectively within the emerging business model, and to utilise the opportunities to innovate and gain market leadership. Through an extensive literature review, this paper examines the factors that nurture innovation in logistics services, identifies the contributions of the new “resources” and, using industry examples, examines the application of these resources to logistics firms as they assume an extended role within the new business model

Human resource development practices in Bangladesh : a study of selected business enterprises

Human Resource Development (HRD) has been an important issue in the socio-economic arena in Bangladesh.  Human resource development is directly related to the corporate goal.  An effective human resouce management practice is required for the accomplishment of corporate goal.  Besides, business enterprises cannot keep pace in the changing world without human resource development.  In view of the situation, reserachers are interested to undertake the present study to evaluate the human resource management practices in some select enterprises in Bangladesh.  The study attempts to analyse (i) the factors considered in selecting trainers.  Eventuallu after analyzing these factors, the paper would suggest some policy implications for the effective exercise of human resource management practices in Bangladesh.

A study on small business enterprises in Bangladesh : searching for growth factors and obstacles

Small businesses are the heart of the market-based economy with their business operations in rural and urban areas of developed and developing countries. In Bangladesh, small business enterprises are playing a significant role by contributing to the production and services, employmnet and thereby to GDP. But these are found to face servere competition and different types of constraints. As a result, these have not achieved substantial growth. In view of this, the present study is primarily aimed at identifying factors and obstacles that influence the growth of SBEs. Finally, the paper suggests some policy measures which are expected to excel the growth of SBEs.

New business dynamics and agressiveness between competitors

Pesquisas recentes tem se concentrado em analisar se as vantagens competitivas podem ser sustentáveis em um contexto hipercompetitivo. Literatura existente que tem analisado economias emergentes descobriu que o desenvolvimento do contexto institucional contribui para a criação de condições hipercompetitivas. Reconhecendo a importância dessas pesquisas no campo da gestão estratégica, mas ao invés de concentrar a atenção em países emergentes, este trabalho considera crucial ter um espectro mais amplo como objeto de estudo com países que diferem em suas características. Nesta pesquisa foi usada uma metodologia diferente dos estudos que foram tomados como referência para o trabalho, como a feita por Hermelo e Vassolo (2010) que centraram a sua atenção nos países em desenvolvimento analisando o efeito das instituições e os ambientes hipercompetitivos na sustentabilidade das vantagens competitivas. As pesquisas anteriores foram complementadas incluindo dados de empresas em países em desenvolvimento e desenvolvidos, isto para determinar a diferença de desempenho econômico superior persistente ao longo do tempo entre eles com a ideia de mostrar como o meio ambiente não é apenas um fator-chave, mas também um componente principal no desenvolvimento de vantagens competitivas. Usando o test Kolmogorov Smirnov e o Propensity Score Matching para reduzir viés, as questões de vantagem competitiva sustentável e os efeitos do contexto institucional foram analisados, tomando cuidado com a comparação uma vez que as suas diferenças podem trazer resultados incorretos. Os resultados empíricos sustentam a tese de que há uma diferença significativa no desempenho econômico superior e sua sustentabilidade entre as empresas em países com essas diferenças. Considerando-se que o foco de estudo está nas instituições e reconhecendo a importância que elas têm na sociedade e crescimento econômico, estudá-las pode nos ajudar a determinar como o desempenho economico superior e o desempenho economico superior persistente poderiam ser alcançados com a estabilidade das instituições e fatores macroeconômicos favoráveis. Uma contribuição importante deste trabalho é que ele usa outras teorias relacionadas com as vantagens competitivas e as relaciona com o entorno macroeconomico e institucional com o proposito de comparar países com realidades muito diferentes através de testes estatísticos que dão uma resposta à hipótese formulada.

New Business Models And Editorial Exemption: A Study On Service Journalism Based On Ecommerce Operations

The paper presents and discusses business strategies based on the association from journalistic content to new commercial practices in digital media. We describe selected examples from Folha de S. Paulo and El País involving service guides, links and ecommerce advertisements. The employed method provides content analysis to illustrate how the search for new business models in journalism may conduct its commercial activities beyond the conventional sale of advertising and subscriptions, including a discussion on the challenges and implications of this practice. The hypothesis is demonstrated by describing operations for the sale of tickets, books, music, and films related to news features and service journalism contents. The text finally wonders and discusses how such commercial actions may affect editorial autonomy and publishing exemption.