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The folklore that rates of return on the Australian capital market exhibit seasonals is tested. Previous studies by Praetz (1973) and Officer (1975) have reported seasonals. Rozeff and Kinney (1976) follow up these studies and confirm the seasonal in U.S. data. Using spectral techniques, this...
The Mathews Committee report recommends that assets should be depreciable for tax purposes according to replacement cost rather than historic cost, to compensate for inflation. But there is a reverse side to the argument. Under the present taxation system, part of the interest expense allowed on...
The Commission of Inquiry into Land Tenures has proposed that the Crown should displace much of the private sector's role in land development, and that the Crown should reap many of the gains from changes in land use. If implemented, these proposals would create an administrative bureaucracy,...
An outline for a theory of financial statements is presented. Financial statements are viewed as products of both markets and political processes and the interactions among individuals and groups in these processes. Individuals are assumed to maximize their self-interests. Various hypotheses and...
Australian capital markets, being relatively “thin”, present the researcher with a potentially large “errors in the variables” problem. The standard formulation of the problem is inappropriate for estimating securities' systematic risks. The unusual feature in this context is that the regressor...
An alternative to Strong and Wolanowski's (1976) formulation of the sugar harvest-milling scheduling problem is suggested. The problem is formulated as a transport problem, which has several interesting features. For example: efficient computing routines are available; fewer constraints are...
In earlier model of the harvesting of perishable agricultural commodities (sugar in particular) proved to present difficulties in practical application. A simplification is presented, which is more adaptable and more testable than the earlier model.
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