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Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax.

A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61).

The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source.

The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure.

The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised.

This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.

The effectiveness of any government interventions to support small firms is always a concern in achieving improvements in enterprise performances. The purpose of this paper is to evaluate thoroughly the impact of micro and small enterprises’ (MSEs’) support programs on core intermediate and final outcomes of interest.

The impact evaluation employs a non-parametric matching procedure for parametric outcome analysis using the propensity score matching (PSM) method. Aiming at a doubly robust evaluation process, the study applies parametric analyses than non-parametric permutation-based tests to investigate the causal effects of the public intervention.

The study reveals that the public intervention encouraged MSEs to develop innovative business practices and improve their human capital development process. Moreover, the intervention had a positive effect in expanding employment opportunities in urban areas. Contrariwise, the study shows that support beneficiaries are not at an advantage in investment intensity. The lower level of investment intensity on fixed capital resulted inefficiency among the recipients. Moreover, the intervention did not have an effect on changing the net-asset over time for the recipients.

This study implies that the support programs need to be dynamic and also targets on creating innovative high-growth MSEs.

This paper is fairly original and provides policy makers and MSE promoters/facilitators evidence-based information on the effectiveness of the support services, with looking at firm-level analysis.

Asserts that the opposite of a rule may be true, particularly with regard to the creation of “unity in diversity” – the simultaneous strengthening of the two seemingly contradictory factors of integration and multiplicity – which will fundamentally enhance organizational performance. Common experience shows that there are plenty of diverse world views around. This multiplicity has many sources. Suggests that, in order to reap the benefits of this diversity, we need first to understand and indeed encourage it through empowerment, decentralization and self‐management. Second, we need to integrate the differences and ensure that everyone is working towards a common good under the influence of a unified company vision and a shared set of values. Argues that such a mature state of “unity in diversity” can only be realized through higher stages of individual and organizational development.

The purpose of this paper is to investigate the implementation and performance benefits of sales and operations planning (S & OP) within organizations in Asia Pacific.

A case study method was used, with two companies selected. The first company had recently commenced S & OP and applied it to facilitate new product introduction, while the second had integrated its supplier into an existing S & OP program. Supply chain performance data were collected and analyzed in the context of an S & OP maturity framework.

Both cases show significant improvements in supply chain performance. In one case, the implementation of a common form of S & OP resulted in a 67 percent reduction in order lead time for newly introduced products. The second case demonstrated a 30 percent reduction in inventory levels and a 52 percent improvement in forecast accuracy through more advanced S & OP processes.

This paper studies just two companies and is not intended to be representative of outcomes at all companies implementing S & OP. Further studies are required for a more generalized picture of S & OP implementations in the Asia Pacific region to emerge.

The findings illustrate the potential quantitative benefits of adopting S & OP and the circumstances under which these benefits may be achieved. The results are also supportive of the notion of a maturity model for S & OP implementations.

This paper strengthens the link between practitioner and academic literature by providing empirical evidence of the benefits of S & OP. Furthermore, the findings are derived from the Asia Pacific region for which there have been few academic studies on S & OP to date.

The paper aims to question the post‐rational observations and traditional constructions of strategy in terms of what they achieve and what they fail to achieve, and seeks to reconstruct strategy as a multi‐dimensional, dynamic concept.

For this purpose, the study uses and interrelates the dualities between continuity principle and discontinuity principle, knowledge and imagination, opportunity exploitation and opportunity exploration, and conformist innovation and deviant innovation. The paper makes explicit, through the notion of performance paradox, the context for the framework that results from the mutual relation of these four dualities.

The paper finds that failure to understand these dualities and their interrelatedness will ensure that strategy will remain largely an illusive, unexplained and rhetorical concept. It demonstrates that the greatest benefit of understanding these dualities and their interrelatedness is that it can show how organisations should be by illuminating who they might be.

The paper identifies opportunities for innovation, research and reflection by establishing the need for balancing the seemingly conflicting opposites of these interrelated dualities and ways in which they can be located on their strengths.

The paper suggests that the understanding that emerges from the treatment of strategy as a multi‐dimensional, dynamic construct, allows organisations to align the corporate, business and functional dimensions more effectively in making progress and receiving more in terms of the results they want to achieve.

The paper introduces a radical shift in thinking, arguing for a move away from simplified, unbalanced, static constructions of strategy that focus on one‐dimensionality, asymmetry and post‐rationalisation.

The purpose of this paper is to establish the importance of good coordination between marketing and sales. It aims to examine the research conducted to date, the area of marketing and sales integration and provide guidance to help integrate these functional areas better in industrial marketing firms. The paper seeks to develop a research agenda to continue this research.

A total of 21 interviews were collected through the use of qualitative research techniques and intensive interviews. The interactions between marketing and sales were modeled for during the marketing management process and the sales management process.

More extensive sample surveys need to be conducted. Exploratory findings should be tested and possible situational differences identified.

Several required actions were identified for management. These fall into three categories: organizational design; communication; and human resources management. The primary suggestions are to make sure: product management functions effectively as a coordination mechanism; there is central coordination; the organizational structure is customer‐centric; communication is timely and of high quality; and everyone in sales and marketing has an appreciation of the other role.

The research provides one of the earliest efforts to examine this important area from an empirical perspective and provide guidance to marketing and sales managers.

In order to emphasize in-depth analyses of individual life stories, seven informants were selected. Since breadth of experience will contribute to a more detailed contextualization of the consumer's use of products in identity negotiation, diversity across informants was emphasized. Interviews generally followed the format as suggested by Thompson, Locander, and Pollio (1989). A comfortable setting was chosen and pseudonyms were used to ensure anonymity. Interviews were audio-taped and lasted anywhere from one to just over two hours. Grand tour questions (McCracken, 1988) focused on the meaning of the tattoo design, the experience of being tattooed, perceptions of the body, words the informants used to describe themselves, and other biographical information important for understanding the informant's personal myth. Every effort was made to present a natural front, keep the informant on track without being too directive, demonstrate active listening, and prompt the informant as a way of probing for details (Spradley, 1979). To ensure accuracy, an experienced and trained transcriptionist transcribed each of the seven interviews. The final text totaled 450 typed double-spaced pages.

The assignment of targets to instruments in developing countries cannot satisfactorily follow any simple universal rule. Which approach is appropriate is influenced by whether the economy is dominated by primary exports, by the importance of the domestic bond market and bank credit, by the extent of existing restriction in foreign exchange and financial markets, by the presence or absence of persistent high inflation, and by the existence or non‐existence of an active international market in the country's currency. Eighteen observations and maxims on stabilisation policy are tentatively drawn (pp. 64–8) from the material reviewed, and the maxims are partly summarised (pp. 69–71) in a schematic assignment, with variations, of targets to instruments.

This paper aims to report findings from a UK study funded by the Equal Opportunities Commission to explore gender segregation in apprenticeships in five strongly segregated sectors: construction, plumbing, engineering, information technology (all strongly male‐dominated), and child care (female‐dominated). The aim of the research was to consider the nature of the barriers preventing young people moving into apprenticeships in these areas of work and to investigate the actions that have been taken by local Learning and Skills Councils to address gender segregation in apprenticeships.

The research consisted of a survey of Local Learning and Skill Councils (the bodies that fund all post‐16 learning provision outside higher education in the UK), case study interviews in five geographical regions selected as examples of good practice, and interviews with representatives of Sector Skill Councils.

This paper reports some of the barriers encountered by organisations involved in encouraging young people to enter vocational training and by apprentices themselves, and the actions that organisations have taken to try to encourage more diverse groups of young people to consider apprenticeships in these sectors.

This paper is of importance to those wishing to encourage young people to enter into vocational training.