http://hdl.handle.net/2328/26024 2013-05-24T11:03:19Z 2013-05-24T11:03:19Z Jones, Janice Therese http://hdl.handle.net/2328/26389 2013-05-13T02:09:31Z 2009-01-01T00:00:00Z

Title: Changing management development initiatives with firm growth: a comparison of family and non-family small and medium-sized enterprises Authors: Jones, Janice Therese Abstract: Using data available from Australia’s Business Longitudinal Surveys, this study examines how management development initiatives in family and non-family small and medium-sized enterprizes (SME) change with business growth. The results show the adoption of formal management development initiatives increase with SME growth in family and non-family SMEs. This increased commitment of resources to management development suggests SMEs may be adopting a more ‘strategic’ approach to management development as they progress through growth development pathways. The study also revealed a greater significant difference between low and moderate than moderate and high growth SMEs, in the proportion of non-family enterprises that implement management development practices, suggesting the transition toward more formal management development begins early in the growth process. In contrast, significant differences between both low and moderate and moderate and high growth family SMEs suggest this transition is more evolutionary in family SMEs.

2009-01-01T00:00:00Z Jones, Janice Therese http://hdl.handle.net/2328/26388 2013-05-13T02:09:31Z 2009-01-01T00:00:00Z

Title: Pedagogic practices and Vocational Education and Training: a study of growing small firms Authors: Jones, Janice Therese Abstract: From an examination of pedagogic practices and vocational education and training (VET) in three categories of growing small firms, the results indicate on-the-job training provided by owner/managers is the most prevalent training method regardless of growth category. The results also show the proportion of firms adopting formal pedagogic practices increases with enterprise growth. Although there is an increase in the proportion of firms using the widely recognised providers of accredited VET with firm growth, only the minority of lower growth firms use these providers. Again, there is a positive association between firm growth and the implementation of VET; however, less than half of the firms in the three growth categories provide apprenticeship training and traineeships. Taken together, the results demonstrate small business engagement in structured VET, particularly at the lower end of the growth continuum, is, at best, minimal.

2009-01-01T00:00:00Z Kenny, Paul http://hdl.handle.net/2328/26038 2013-05-13T02:07:52Z 2009-01-01T00:00:00Z

Title: Indirect taxation of wine: an international comparison Authors: Kenny, Paul Abstract: The highly competitive international wine market imposes serious pressure on the viability of small wine producers as well as emerging wine nations. In this light this paper will examine the indirect taxes levied on wine manufactured in new world wine nations, Australia and New Zealand, and an old world wine nation, France. These indirect taxes include value added taxes, excises and customs duties. This paper will focus on wine produced for domestic consumption and export, as well as imported wine. The aim of comparing these indirect taxes is to help inform the debate about the indirect taxation of wine. This is highly relevant given the current review of Australia’s taxation system.

2009-01-01T00:00:00Z McDonald, John Malcolm http://hdl.handle.net/2328/26034 2013-05-13T02:07:48Z 2009-01-01T00:00:00Z

Title: Was tax policy after the Norman conquest determined by ability to pay? - using regression and data envelopment analysis to find the answer Authors: McDonald, John Malcolm Abstract: The article investigates English tax policy some twenty years after the Norman Conquest, almost 1,000 years ago. Evidence that the tax system was not arbitrary, but reflected modern sentiment in that it was based on capacity to pay is examined. But the main focus is to examine the gold tax assessments listed in Domesday Book to determine whether the estates of King, church and laity were assessed on a common basis. Statistical methods (data envelopment analysis and regression) are used to examine these issues.

2009-01-01T00:00:00Z