The managerial benefits of tax compliance: perception by small business taxpayers

Research undertaken in 2006 – 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.

Employment Relations in Australia, 2nd Edition

The relationship between employers and employees has been one of the most hotly debated issues in Australia in recent times. Recent legislation such as the Workplace Relations Amendment (Work Choices) Act 2005 and the subsequent Fair Work Act 2009 provides stark evidence of this. The impact of these significant developments is explored and analysed in detail in the new edition of this popular text, complete with a balanced coverage of the often contrasting viewpoints of all stakeholders - from governments, unions and employer associations, through to individual employers and employees. The text outlines different approaches to understanding the nature of the employment relationship, with a contextual background as to how this relationship has changed and developed throughout our nation's history.

Towards a new employment relationship model

Purpose – The purpose of this study is to examine and extend Noer’s theoretical model of the new employment relationship. Design/methodology/approach – Case study methodology is used to scrutinise the model. The results of a literature-based survey on the elements underpinning the five values in the model are analysed from dual perspectives of individual and organization using a multi-source assessment instrument. A schema is developed to guide and inform a series of focus group discussions from an analysis of the survey data. Using content analysis, the transcripts from the focus group discussions are evaluated using the model’s values and their elements. The transcripts are also reviewed for implicit themes. The case studied is Flight Centre Limited, an Australian-based international retail travel company. Findings – Using this approach, some elements of the five values in Noer’s model are identified as characteristic of the company’s psychological contract. Specifically, to some extent, the model’s values of flexible deployment, customer focus, performance focus, project-based work, and human spirit and work can be applied in this case. A further analysis of the transcripts validates three additional values in the psychological contract literature: commitment; learning and development; and open information. As a result of the findings, Noer’s model is extended to eight values. Research limitations/implications – The study offers a research-based model of the new employment relationship. Since generalisations from the case study findings cannot be applied directly to other settings, the opportunity to test this model in a variety of contexts is open to other researchers. Originality/value – In practice, the methodology used is a unique process for benchmarking the psychological contract. The process may be applied in other business settings. By doing so, organization development professionals have a consulting framework for comparing an organization’s dominant psychological contract with the extended model presented here.

Sustainable housing implementation through mutual benefits to stakeholders : a decision making approach

Improved public awareness and strong sentiments towards environmental issues will continue to create increasing demand for sustainable housing (SH) in the coming years. Despite this potential, the up-take rate of sustainable housing in new build and through home renovation is not as high as expected within the housing industry. This is in contrast to the influx of emerging building technologies, new materials and innovative designs seen in exemplar homes built worldwide. How we should use the increasing awareness of SH and emerging technologies as an impetus to change the un-sustainable designs and practices of the building industry is high on the agenda of the government and majority of the stakeholders involved. This warrants the study of multifaceted strategies that meet the needs of multiple stakeholders and integrated seamlessly into housing development processes. Specifically, the different perceptions, roles and incentives of stakeholders, who inevitably need to ensure their benefits and commercial returns, should be highlighted and acted upon. ----- This paper discusses the preliminary findings of a research project that aims to promote SH implementation by identifying and materializing the mutual benefits among key stakeholders. The aim is to be achieved through questionnaire surveys, structural equation modelling, interviews and case studies with seven major stakeholders within the Australian housing industry. This research identifies the influence and relationship of relevant factors, investigates preferences, similarities and differences between stakeholders on perceived benefits and in turn explores the mutual-benefit strategy package that facilitates decision making towards sustainable housing development.

The diversity management approach to equal employment opportunity in Australian organisations

This article assesses the 'Managing Diversity' (MD) approach in Australia, examining its drivers, discussing its relationship to legislation designed to promote equity, and examining it as a set of management practices. It has been plausibly argued, on efficiency grounds, that responsibility for achieving equality objectives must be shifted to organisations as this links contextual conditions to organisational processes. However, even where there is some prescription and guidance such as that provided by Australian Equal Employment Opportunity (EEO) legislation targeted specifically to women employees, both practice and outcomes are variable. This is even more the case with MD where there are no guiding principles or legislative support. The article examines the best practice EEO and MD programs of Australian organisations to demonstrate the approaches and programs that are being developed at the workplace and to highlight the limitations of the 'business case' approach underlying such programs.

Knowledge is not power, but it’s a start : young people and employment entitlements

This paper employs empirical evidence from a survey of Queensland secondary school students to examine their knowledge about their wages and working conditions. It does so within the theoretical lens of the Gagne (or Gagne-Briggs) theory of instruction, which centres on the content of learning and how learning is acquired (Gagne, Briggs & Wager, 1988). While Gagne articulates five categories of learning, our focus here is on two; verbal information or declarative knowledge (facts that people can declare), and procedural knowledge (the rules and procedures for achieving outcomes). We show that student workers know little about the instruments governing their employment, or their workplace entitlements. Of the total sample of year 9 and year 11 students surveyed (n=892), those students who worked, or who had worked in the past year (n=438), were asked to identify whether they were employed under an award, collective agreement or AWA. Eighty three per cent of students did not know which industrial instrument set their wages. We argue that if young workers do not have declarative knowledge of their entitlements, nor basic procedural knowledge about redress, then they are not in a position to deploy Gagne’s ‘cognitive strategies’ that would enable them to take action to ensure their working conditions meet legal minima. We advocate that young workers should be given summary information on their wages and other entitlements on appointment and that such summary information should be readily available on employers’ noticeboards and electronically on company websites, and that the information should include a brief summary of avenues for redressing issues of underpayment or sub-standard conditions.

Benefits of collaborative ICT adoption for building project management

Purpose : Effective flow of data and communication at every stage of a construction project is essential for achieving required coordination and collaboration between the project participants, leading to successful management of the projects. In present scenario, when project participants are geographically separated, adoption of information communication technology (ICT) enables such effective communication. Thus, the purpose of this paper is to focus on ICT adoption for building project management.---------- Design/methodology/approach : It is difficult to quantitatively evaluate the benefits of ICT adoption in the multiple enterprise scenario of building project management. It requires qualitative analysis based on the perceptions of the construction professionals. The paper utilizes interpretive structural modeling (ISM) technique to assess importance of perceived benefits and their driving power and dependence on other benefits.---------- Findings : The developed ISM model shows that all the categories of benefits, i.e. benefits related to projects, team management, technology, and organization are inter-related and cannot be achieved in isolation. But, organization- and technology-related benefits have high-driving power and these are “strategic benefits” for the project team organizations. Thus, organizations are required to give more attention on strategically increasing these benefits from application of ICT. Originality/value – This analysis provides a road map to managers or project management organizations to decide that if they are planning ICT adoption for achieving certain benefits then which are the other driving benefits that should be achieved prior to that and also which are the dependent benefits that would be achieved by default.

Social citizenship and employment for secondary school students

The project aimed to understand how young people in different socio-demographic categories (age, gender, rurality) conceptualise and negotiate employment relations and the structural mechanisms (education, industry, legislation) through which youth are socialised in employment citizenship. The study extends previous research on youth employment in that it combines data from young people with that from other key actors in education and employment; that is, schools, employers, government, unions and non-government organizations. Despite the disparate nature of these groups there were some common themes regarding young workers. All agreed, for example, that there was a need for a greater level of employment knowledge and understanding among young people and that the current provisions for information dissemination on this subject are inadequate. There was also general consensus that, despite the need for some further clarifications and some potential limitations, the Child Employment Act 2006 (Qld) was beneficial.

Training and development for transitional employment in mature-aged manual workers

The purpose of the current article was to explore perceptions of transitional employment and training and development amongst blue collar workers employed in technical, trade, operations or physical and labour-intensive occupations within the local government system.

Distribution of benefits of irrigation induced technological changes and commodity markets : new evidence

A plethora of literature exists on irrigation development. However, only a few studies analyse the distributional issues associated with irrigation induced technological changes (IITC) in the context of commodity markets. Furthermore, these studies deal with only the theoretical arguments and to date no proper investigation has been conducted to examine the long-term benefits of adopting modern irrigation technology. This study investigates the long-term benefit changes of irrigation induced technological changes using data from Sri Lanka with reference to rice farming. The results show that (1) adopting modern technology on irrigation increases the overall social welfare through consumption of a larger quantity at a lower cost (2) the magnitude, sensitivity and distributional gains depend on the price elasticity of demand and supply as well as the size of the marketable surplus (3) non-farm sector gains are larger than farm sector gains (4) the distribution of the benefits among different types of producers depend on the magnitude of the expansion of the irrigated areas as well as the competition faced by traditional farmers (5) selective technological adoption and subsidies have a detrimental effect on the welfare of other producers who do not enjoy the same benefits (6) the short-term distributional effects are more severe than the long-term effects among different groups of farmers.

Employer branding : strategic implications for staff recruitment

In many developed economies, changing demographics and economic conditions have given rise to increasingly competitive labour markets, where competition for good employees is strong. Consequently, strategic investments in attracting suitably qualified and skilled employees are recommended. One such strategy is employer branding. Employer branding in the context of recruitment is the package of psychological, economic, and functional benefits that potential employees associate with employment with a particular company. Knowledge of these perceptions can help organisations to create an attractive and competitive employer brand. Utilising information economics and signalling theory, we examine the nature and consequences of employer branding. Depth interviews reveal that job seekers evaluate: the attractiveness of employers based on any previous direct work experiences with the employer or in the sector; the clarity, credibility, and consistency of the potential employers’ brand signals; perceptions of the employers’ brand investments; and perceptions of the employers’ product or service brand portfolio.

What's your other job : a census analysis of arts employment in Australia

This report applies CCI’s creative trident methodology with the definition of the arts as established by the Australia Council for the Arts to data sourced from Australia’s national census data (from 1996, 2001 and the most recent one in 2006). Analysis has been conducted on employment, income, gender, age and the nature of employment for artists and arts related workers within and beyond the arts industries, as well as other support workers in the arts industries.