988 resultados para Business enterprises -- Taxation -- Law and legislation -- Australia


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By having an effective organisational information security culture where employees intuitively protect corporate information assets, small and medium size enterprises (SMEs) could improve information security. However, previous research has largely overlooked the development of such a culture for SMEs, and the national context in which SMEs operate. The paper explores this topic and provides key findings from an interpretive Australian study based on a literature review, two focus groups and three case studies. A holistic framework is provided for fostering an information security culture in SMEs in a national setting. The paper discusses key managerial challenges for SMEs attempting to develop such a culture. The main findings suggest that Australian SME owners do not provide sufficient support for information security due to insufficient awareness of its importance and may also be affected by national attitudes to risk. The paper concludes that Australian SME owners may benefit from adopting a risk-based approach to information security and should be educated about the potential strategic role of information technology and information security. The paper also identifies the value and difficulty of promoting a behavioural and learning approach to information security to complement traditional technological and managerial approaches. Implications for theory and practice are discussed.

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Can book debts be subject to a fixed charge? This question was considered by the House of Lords in National Westminster Bank v. Spectrum Plus Limited [2005] UKHL 41 where the full House was against the idea of a fixed charge on book debts and insisted that only a floating charge had been created. The law in this area is still vague and uncertain in Australia. This paper argues that the financiers and the companies should be given the freedom to decide how they wish to structure their charge documents. The paper sets out to argue that, in respect to the use of book debts as security for a loan, the only way for both the financiers and the companies to do business is to create a sustained workable fixed charge or even multiple fixed and floating charge on book debts. The author explains how this could be possible and how the proposed model would not deny the statutory priority rights of the preferential creditors.

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The presentation will describe a cooperative inquiry project being undertaken within the School of Management and Marketing, Faculty of Business and Law. This project involves both HRM and Management academics and was commenced in February 2008 with the broad aim of developing an ongoing teaching and learning dialogue within these discipline areas to enhance teaching and learning.
The project is also aimed at enabling individuals and unit teams to develop and pursue their own priorities in teaching and learning and align these with the goals and objectives of the Faculty and University.
In the presentation we will describe the scope, nature and methods of the inquiry and the outcomes of the project to date. One major outcome to date has been a comprehensive review of all the units within the HRM and Management majors. This review has, in turn, lead to the initiation of four further projects.
These include an activity to benchmark the School’s HRM and Management units against universities in Australia and overseas; a literature review entitled ‘Linking practice, research and the scholarship of teaching’; a project that seeks to integrate individual and institutional needs; and an action research project to capture the process of change within the Management and HRM team. These four projects will be described briefly in the presentation.

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The relationship between international law and domestic law has long been problematic. This article considers in particular the enforcement of customary international law through an analysis of judicial practice in England and Australia. The examination of the jurisprudence suggests that domestic judges often feel uncomfortable when asked to apply international law in the domestic courts and struggle to somehow justify its use. This has led to an inconsistency in judicial practice in the application of international law in jurisdictions such as Australia. However, ultimately the monist theory that recognizes that customary international law automatically flows into the domestic law appears to be reflected in an emerging trend in judicial practice in the common law judicial systems under consideration. However, the article suggests that the English courts now see international crimes as an exception to that theory and require domestic legislative transformation. Ultimately the article concludes that the municipal courts provide an important forum for the enforceability of customary international law, including human rights norms.

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Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution.

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After considering relevant events and cases the conclusion is reached that South Australian Aborigines were not in any practical sense equal before the law at any time during the period 1836-1862, despite considerable efforts by individual government and court officials.

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The South African and Australian law regarding directors' duty of care, ski ll and diligence were influenced considerably by English precedent of the late 1800s and early 19005. Originally both jurisdictions adopted a conservative approach towards directors' duty of care, skill and diligence. This resulted in very low standards of care, skill and diligence expected of directors. In Australia, the standards of care and diligence expected of directors changed drastically with the case of Daniels v Anderson, where objective standards were used to determine a breach of directors' duty of care and diligence, and when objective standards of care and diligence were introduced in Australian corporations legislation. In this article it is submitted that if the opportunity arose for a South African court to consider whether a director is in breach of his or her common law duty of care, skill and diligence, the form of fault that will be required will be negligence as judged against the standards of a reasonable person. This means that in actual fact objective standards of care and diligence are expected of directors in South Africa. Although section 76(3) of the South African Companies Act 71 of 2008 does not introduce purely objective standards of care, skill and diligence, the section is defended in this article. It is pointed out that encouraging emerging entrepreneurs to become directors of South African companies provides justification for keeping subjective elements as part of the test to determine whether a director was in breach of his or her statutory duty of care, skill and diligence.