Results 81 to 90 of about 2,890,899 (238)

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

Discretionary-accruals models and audit qualifications

, 2000
The primary goal of this study is to evaluate the ability of the Cross-sectional Jones Model and the Cross-sectional Modified Jones Model to detect earnings management vis-à-vis their time-series counterparts by examining the association between ...
E Bartov (13660258), Ferdinand Gul (13069785), JSL Tsui (15883292)   +2 more
core  

Judicial Perspectives on Neurodiversity in Queensland Courts, Tribunals and Commissions: Experiences With Disclosure and Witness Credibility

Australian Journal of Social Issues, EarlyView.
ABSTRACT Little is known about the impacts of the disclosure, or the non‐disclosure, of medical conditions associated with neurodiversity in the context of court proceedings and hearings before tribunals and commissions. This paper examines the experiences of twenty‐three Queensland Judges, Magistrates, and Tribunal and Commission Members with ...
Danielle Bozin, Karen A. Sullivan, Vincent Denault, Catherine Kennon, Lucy Cradduck, Rachel Hews   +5 more
wiley   +1 more source

Nothing to See Here: Researching Non‐Recent Child Abuse in Schools and the Politics of Silence

Australian Journal of Social Issues, EarlyView.
ABSTRACT While institutions, including schools, have responsibilities to protect children from harm, responses to instances of child sexual abuse have often exhibited avoidance and denial. Recent public inquiries in Australia revealed that some institutions, particularly in the Catholic sector, employed a deliberate strategy of silence which was used ...
John Crowley, Katie Wright, Kate O'Connor   +2 more
wiley   +1 more source

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald, Lee Cubis, Di Winkler, Jacinta Douglas   +3 more
wiley   +1 more source

Do street-level bureaucrats have discretionary power? Analysing the immigration detention policy implementation from the perspective of organizational power struggles in Belgian ‘closed centres'

Political Research Exchange
‘Discretionary power' suffers from conceptual ambiguity. Is it an attribute of individual street-level bureaucrats, or an organizational prerogative?
Andrew Crosby
doaj   +1 more source

The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure [PDF]

مطالعات تجربی حسابداری مالی, 2009
Decision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This
M. A. Aghaei, A. A. Javan, M. Nazemi Ardakani, E. Mousavi   +3 more
doaj  

Tax Buoyancy Effect Of Direct Taxes In Turkey

Gümrük ve Ticaret Dergisi, 2022
The study aims to examine the buoyancy effect of direct taxes in Turkey. While analyzing the buoyancy effect of direct taxes, personal income tax and corporate tax, including direct tax revenues, are considered.
Pınar Bengi Kaya, Gülsüm Gürler Hazman   +1 more
doaj  

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

Australian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

Timeless perspective vs discretionary policymaking when the degree of inflation persistence is unknown [PDF]

It is often assumed that monetary policy in forward looking models yields higher welfare, measured in terms of the unconditional loss, when it operates under the timeless perspective than under discretion.
Juan Paez-Farrell
core