958 resultados para Business Organizations Law


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2001 Kenneth Myer lecture for the George Fairfax Fellowship, at Deakin University's Toorak Campus, Thursday 22 March 2001.
"Produced and distributed by Bowater School of Management & Marketing, Faculty of Business & Law, Deakin University."

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Student peer mentor programs are recognised as a valid component of a multi-faceted strategy to improve student engagement within higher education. This paper reports some preliminary results from research investigating how such programs help support diverse student needs in a multicultural environment. Our results are from a study of a pilot postgraduate student peer mentoring program set up to support new students in the Faculty of Business and Law at Deakin University, Australia. The postgraduate student body at Deakin is quite diverse and includes a large proportion of international students. We present examples to show how a peer mentoring program can improve the social engagement of students, help overcome cross-cultural communication barriers and contribute to the development of academic skills.

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This article analyzes research and legal cases about authorship, authenticity, and intellectual property in Aboriginal art. The concepts of Aboriginality, authenticity, and ownership are used to show the complexities of Aboriginal law, legal copyright, and the moral rights framework. The clan ownership of Dreaming makes Aboriginal artists’ relationship different to other artists’ individual ownership of their work. Research on this topic by members of the Faculty of Business and Law unit of the Centre for Leisure Management Research at Deakin University was undertaken for the Australian Institute of Aboriginal and Torres Strait Islander Studies. This article provides significant contextual analyses of major issues leading to Commonwealth Government inquiries and legislation in Australia during 2006–8.

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Apart from learning substantive legal principles, practising lawyers need to develop certain professional skills, such as client interview skills. The challenge at Deakin University was to find a mechanism that was accessible to Deakin’s cohort of distance education students. ‘ClientView’ seeks to facilitate such through an esimulation. Through ClientView the student interviews their new client, Miranda Koh. The e-simulation ClientView is designed to be used in company law and taxation units. It has since been used as the model for further e-simulations in the Faculty of Business and Law. This article discusses the use of e-simulations in legal education and in particular the development and implementation of ClientView.

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[No Abstract]

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The electronic revolution has proven to be a powerful stimulus for change in business practice. As a business tool however, the Internet must endure the same scrutiny under which other business activities are placed. If the use of the Internet in business is a sound strategy, then it must contribute toward competitive advantage. The sport business industry has not been isolated from the vagaries of Internet applications. Moreover, as the industry has become more competitive, forcing sporting organisations towards unprecedented levels of accountability and business practice, the Internet has been increasingly seen as a potential 'holy grail' for sport organisations struggling for revenue (Stewart & Smith, 1999). This research is a response to these pressures. It seeks to identify Internet based opportunities for competitive advantage, and to provide strategies and recommendations for the successful use of the Internet in Australian professional sport organisations. In realising this objective, a newly developed and integrated Business Activity Model has been constructed. The model assists in the identification of specific Internet based competitive advantage strategies, and provides a theoretical framework for this research. The Business Activity Model conceptualises, for the first time, the relationships between the value chain, constituents of electronically enabled competitive advantage, and the Internet. With Australia's limited group of fully professional sports capable of sustaining the human resources and budgets necessary to implement comprehensive e-commerce strategies, the organisations selected to participate in this research represent the pinnacle of Australian professional sport clubs. Specifically, the 55 clubs competing in the Australian Football League (A.F.L.), National Basketball League (N.B.L.), National Rugby League (N.R.L.), and National Soccer League (N.S.L.) constituted the research sample and population. In concert with the 87% participation rate, sampling approached a census. A telephone-administered survey, based primarily on the rigorously tested instrument developed by Sethi and King (1994), was employed for data collection. This research employs a comprehensive set of descriptive statistics, and is bolstered by a confirmatory and an exploratory factor analysis, undertaken on one component of the data. The outcome of this research was the identification of seven practical recommendations for Australian professional sport organisations seeking to improve competitive advantage via the Internet. These recommendations were based on an inventory of the 'gaps' between the strategies proposed by the literature, and the practices of the sample, and relate to both overall Internet strategy, and specific web site applications. The development of the new Business Activity Model and the identification of key online strategy themes support and complement these recommendations. An examination of variations in the practices of participating organisations, and some comparisons against United States sporting organisations, also provides depth and context to the findings. This research provides a platform for sport managers to effectively harness the potential of the Internet, through their web sites in particular, and realise significant competitive advantages. The Business Activity Model provides managers in all industries with a tool for the detection and understanding of potential elements of competitive advantage, and incorporates all activities critical to business in the new digital economy. Seven practical recommendations for improved online performance based on identified competitive advantage and strategies fulfils the primary objective of this research. E-commerce continues to grow at astronomical rates, and with the Internet poised to become the life-blood of 21st century sporting organisations, these recommendations will assist managers in their ongoing search for competitive advantage.

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This study addresses the gap in our understanding of the processes used to recruit and select Vice-Chancellors for Australian Universities. There are presently 39 recognised Universities in Australia and between them they provide the nation with the academically qualified leaders of the future. As such one would expect that not only would they be the vessels of our knowledge, but also that they would be managed and led in ways that were similar to those in use in the private sector. The changes that have taken place in the higher education system have meant that additional pressures have been placed upon the senior executive of each University. The transition from a binary system to the current unified system, the advent of the global community, increased technology and new management practices have created the need for University management to adopt recognised management and leadership practices. The Federal government has moved to reduce the dependence of the system upon recurrent funding and there has been an increase in managerialism within Universities. One outcome has been the need for the Chief Executive Officer (Vice-Chancellor) to develop additional management and leadership skills in order to cope with the changes occurring and the rate of change. In the United States, the selection criteria used to recruit Vice-Chancellors (or University Presidents) have changed to reflect the desire for candidates to have backgrounds in management and leadership. The role of the Vice-Chancellor is critical to the success of educational institutions that are now being managed as autonomous business units responsible for budget, growth, mergers as well as maintaining academic credibility. A literature review revealed that the work undertaken by David Sloper formed virtually our entire knowledge base of Vice-Chancellors in Australia. Sloper identified democratic and incumbency patterns, social characteristics, the legal basis for the role and what incumbents actually do. Thus we know quite a deal about the role and incumbents. However the same literature review showed that while this data existed, it did not extend to the processes that were used within the Higher Education system, to target, identify and select suitable candidates. Clearly there was also no examination as to the effectiveness of such processes or how they could be improved if necessary. Given the importance of Universities in Australia and their role in Higher Education, this lack of knowledge provided the basis for this study and the systematic review of all available data. The study also identified a paradox in addition to the lack of research on recruitment and selection practices in this unique microcosm. The paradox concerns the fact that many of the successful candidates do not come from a ‘business’ discipline as may be expected for a role considered to be the Chief Executive Officer of the institution. Yet in Australia, previous research indicated that the ‘rules’ for recruiting Vice-Chancellors have changed little and that traditionally candidates have come from the science disciplines (Sloper, 1994). While this in itself does not indicate that incumbents are lacking in fundamental management and leadership knowledge and expertise, an obvious question arises. Why are Australian Vice-Chancellors not drawn from faculties where this expertise resides or why are they not drawn from the business community? In order to further examine the processes in place and to a lesser extent the paradox, all available data was collected regarding the roles of Vice-Chancellors, the paths they have taken to the position as well as selection criteria, position outlines, job adverts and related material. This was thoroughly examined and then a brief questionnaire was forwarded to current incumbents and other involved stakeholders. Interviews were conducted to clarify specific issues and case studies prepared accordingly. Thus this qualitative study thoroughly researches the recruitment and selection practices in use, attempts to determine their effectiveness and addresses the paradox in order to provide a detailed framework that allows these elements to be explained.

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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations. The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas’ (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation? The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.

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The thesis utilises ‘practice theory’ to argue that the self is not only an effect of social practices but also a technique for action and develops an alternative way of explicating and conceptualising the constitution of the self within the micro-practices of routine, everyday life. This is in contrast to a general tendency within ‘practice theory’, ‘constructionist’ and ‘discursive’ approaches towards a determinist conception of the self. The thesis explores this conceptual framework in fieldwork focussed on formation and production of gender-identity among young school children and offers a new perspective of gender-identity in the classroom. The thesis provides a fourfold contribution: (1) It provides insights into how in the classroom, children take up (conventional) gender differentiated conduct and dispositions in order to forge both their identity and the establishment of a social order based on gender. This gender order is not simply imposed on them by teachers but is actively constructed by the children. The thesis provides insights into how the children in the classroom seize and appropriate the practices of gender for their own ends. These ends, I argue, are the construction of their gender-identity, and the establishment and maintenance of a ‘matrix of intelligibility’. (2) It offers a close-up illustration of how gender construction is negotiated and contested between girls and boys. This is characterised as largely a struggle for enablement — the power to be and to do — rather than as a struggle of one gender over another. (3) It develops an analysis of classrooms as productive sites, as ‘complex strategical situations’ in which the participating agents — the teachers and students—deploy and utilise available resources in their ongoing construction of the world. This suggests that that the social world is not as unitary and totalising as ‘constraint perspectives’ within practice theory often imply. (4) It proposes methodological perspectives and strategies for researching empirically the day-to-day production of gender and for capturing that complex and often elusive process ‘in flight’. It shows the value of an ‘ascending analysis’, one that does not foreclose findings on the basis of a pre-existing theoretical position, and the rich potential of ‘flashpoints’ as a way of illuminating ongoing and often ‘unremarkable’ and therefore unnoticed practices of gender production. The theoretical terrain explored a range of theorists on the self not usually brought together, including Butler, Rose, Foucault, Giddens and Garfinkel and Schatzki. These theorists share in common the perspective that social practices rather than the agent or social totality are the ontological basis of the social world. It is argued that the self is constituted in its enactment and the thesis pursues Foucault’s (2002) question of how the self participates in its own subjectification. The empirical focus of the thesis examined the activities of children at school for insights into how they participated in the making of their gender-identity. The research addressed the questions: (1) To what extent do children construct their gender-identity and what kinds of encouragement do they receive for this? (2) To what extent did the children seem to be appropriating gender practices and inciting the making of gender-identity in the classroom? (3) To what extent can the classroom be viewed as a site of gender contestation and borderwork? Using the concept of ‘flashpoints’, — significant or poignant moments in the classroom — classroom activities were observed to catch gender-identity production ‘in flight’ and to describe how the children seize upon moments to make gender salient. Year Three children in five classrooms in two Victorian schools were observed during English communication and literacy lessons. Individual interviews with teachers in the participating schools and group interviews with the children from the classrooms were undertaken to amplify the observations. Much of the children’s behaviour can be interpreted as their efforts to make gender salient in social interactions. Gender-identity production and gender ‘border work’ (Thorne, 1993) and contestation appeared to be a major activity and preoccupation of the children, even in the face of teacher’s attempts to encourage a gender-neutral environment The children were often more active than the teachers in imposing the ‘gender agenda’ identified by Evans (1988). Overall, this thesis contributes to the development of the theory of subjectivity and identity formation. Social practices are not imposed and individuals seize upon social practices to further their own ends. It is through these routine, everyday activities that social practices are reproduced. The study provides an avenue for understanding the actions of children and the operation of gender power and border work within the classroom.

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This thesis argues that one type of multinational entity – the multinational bank – poses particularly significant challenges to the international tax regime in terms of its current profit allocation rules. Multinational banks are a unique subset of multinational entities, and as a consequence of their unique traits, the traditional international tax regime foes not yield an optimal interjurisdictional allocation of taxing rights. The opportunity for tax minimisation, achievable because of the unique traits, and realised through exploitation of the traditional source and transfer pricing regime, results in a jurisdictional distribution of taxing rights which does not reflect economic reality. There are two distinct ways in which the traditional international tax regime fails to reflect economic activity. The first way that economic activity may not be reflected in the distribution of the taxing rights to income from multinational banking is through the application of traditional source rules. The traditional sources rules allocate income where transactions are completed rather than where the intermediation services are arranged. As a result of their unique commercial role as financial intermediaries, by separating intermediary economic activity from legal transactions with third parties, multinational banks may distort the true location of the activity giving rise to income. The second way in which the traditional tax regime may fail to reflect economic activity is through the traditional transfer pricing regime requiring related or internal transaction to be undertaken at an arm’s length price. The arm’s length pricing requirement is theoretically deficient in its failure to recognise the highly integrated nature of multinational banking. In practice, the arm’s length pricing requirement is also difficult, if not impossible, to apply to multinational banks because of the requirement of comparability. The difficulties associated with the current model have resulted in a subtle move by multinational banks towards global formulary apportionment. This thesis concludes that, for the international taxation of multinational banks, the current source regime should be replaced with a system that allocates profits for tax purposes on the basis of income source, with source determined using a unitary taxation or global formulary apportionment system. It is argued that global formulary apportionment is a theoretically superior model that provides both jurisdiction to tax and allocated profits on the basis of the economic activity that generates the income.

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Electronic Commerce (EC) / Electronic Business (EB) has been (and is expected to continue to be) a dynamic, rapidly evolving area of technology, requiring skilled people with up-to-date knowledge and skills. The global community has required (and still requires) tertiary academic programs to prepare and train these people quickly. In the late nineties, following a tidal wave of tertiary EC program development in the United States, new tertiary programs began to appear in the Asia-Pacific (AP) region to satisfy this need, over a very short period of time. This research project aims to examine whether the development and effectiveness of tertiary EC/EB educational programs can be enhanced through employing a particular marketing paradigm. Four regions - Australia, New Zealand, Hong Kong SAR and the Republic of Singapore — were selected from the AP region, for this study. Based on a review of marketing literature, an inductive approach is adopted to build a model for new educational service product offerings. I also provide a description and comprehensive analysis of EC/EB education, and explore the model empirically, examining how it applies to the way EC education programs have been developed, to date. Essentially, this project consists of two major activities: theory building and theory testing – and is divided into three parts. Part 1: Preliminary study – literature review for theory building. This section of the thesis provides a literature review of the domains of curriculum development, EC/EB program development and management, EC/EB component models and new service product development. Part 2 : Understanding the marketplace – quantitative analysis. This section comprises five major surveys which provide an understanding of EC/EB education. Part 3 : In-depth analysis – qualitative research for theory testing. This section discusses the results of the multiple case studies of EC/EB degree programs undertaken over a five year period. The results of this project highlight both theoretical and practical aspects of the topic. In terms of the theoretical aspect, I provide a contribution to existing theory concerning the planning and development of new tertiary education programs. Research into academic course development in the past has tended to assume that all program development is pedagogically based and influenced. There is an assumption that people only develop academic programs and academic courses for pedagogic reasons. What this research project has done is to suggest that there are, in fact, many possible reasons for developing new programs and that, although these reasons might be pedagogic in nature, they can also be industry-focased, and market-oriented in the following ways: -the university is shaping the way it is perceived by the public – that is, the market; -the university is highlighting where its expertise lies. This led me to a form of new service product development consistent with the new image of the university. There is a clear need for diverse models for program development which accommodate the dynamic roles of modern universities. My research project develops such a model based on conditions in the Asia-Pacific region, and discusses findings arising from the overall project, which can be used to improve new educational program offerings in future, in both the Asia-Pacific and, I suggest, in other regions. This potential use of my findings highlights the practical contribution made by the research Project.

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[No Abstract]

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The Thesis was inspired by a perceived need better to understand the unique description of unjust enrichment by the Australian courts, as a unifying legal concept. It demonstrates that concepts and principles are essential features of the common law because they identify the character and taxonomy of rules. The comparative study, encompassing Australian and English law primarily, and law of other jurisdictions, modern and ancient, elucidates the special characteristics of the concepts and principles of Anglo/Australian unjust enrichment and of concepts and principles generally. A like concept has had a place in the common law since its inception under several characterisations. It bears the mark of ancient Roman jurisprudence, but relates to independent principles. The jurisprudence was formed by special characteristics of its history. It is distinct from modern Roman/Dutch law but the doctrinal overtones of its foundational case law reflect the basis of reasoning which in Continental law, is found in the adopted ancient codes. It is this foundation of reasoning and the firm rejection of a normative general principle that makes Anglo/Australian law different in character and jurisprudence from unjust enrichment in USA and Canada. Stifled for centuries by quasi contract misconceptions, the law of unjust enrichment entered the modern law in the 20th C through the seminal judgements of Lord Wright in Fibrosa Spolka Akcyjna v Fairbairn Lawson Coombe Barbour Ltd, and related cases and through the strong judicial and juristic following they inspired. That “…any civilised system of law is bound to provide remedies for … unjust enrichment…” became an imperative across the common law world: it has long held a place in the Roman Dutch jurisdictions of South Africa and Continental Europe. The special character of unjust enrichment in Anglo/Australian law is focussed upon a unique action where-by the law imposes an obligation upon the establishment of a recognised ground. The notion of breach of a primary rule does not arise: the obligation is therefore a primary obligation imposed by law, as distinct from a remedy for a breach. Important consequences flow from the characteristic. The juristic development of unjust enrichment in the common law has long been the sole prerogative of the superior courts. The place of historical features of the jurisprudence has however been subsumed by modern judicial methodology that is slowly assuming a unifying pattern of reasoning from case to case; from one ground to another. This is the special characteristic of the unifying legal concept and English principle of unjust enrichment. The thesis draws widely based conclusions about concepts and principles of unjust enrichment and the actions and obligations they sponsor. It portrays them as the substance of legal reasoning and analyses underlying theory. to this end, it addresses counter juristic and historical arguments. Its central conclusion are that there are sound jurisprudential arguments for actions based upon a unifying legal concept and English principle of unjust enrichment, and that the explanation of the unjust enrichment concept as the foundation of an independent branch of the common law and taxonomy is theoretically sustainable. In this manner concepts and principles of the common law are demonstrated as critical characteristics of the common law at large.