This article examines the claim of securities markets efficiency based on the efficient markets hypothesis (EMH), which Fama proclaimed to be a well substantiated truth in 1978. Behavioural theory shows that individuals do not act to maximise their utility as asserted by neoclassical economists,...

On 1 February 2010 the new Adoption Act 2009 commenced in Queensland replacing the antiquated Adoption of Children Act 1964. The new Act makes a number of major changes to adoption practices in Queensland supporting contemporary, child-focused and efficient adoption reflecting current community...

Traditionally clustered around one leading "hegemonic" world currency, with the introduction of the euro the international monetary regime might become a "symmetric" dipolar system. This fundamental change would come at a time of already considerable uncertainty when, after the Asian, Russian...

In many respects, Australian boards more closely approach normative "best practice" guidelines for corporate governance than boards in other Western countries. Do Australian firms then demonstrate a board demographic-organisational performance link that has not been found in other economies? We...

The requirement in many OECD countries for "contemporaneous documentation" of a taxpayer's transfer pricing methodologies in order to avoid exposure to substantial penalties has led more taxpayers to consider entering into an Advance Pricing Agreement (APA). To these taxpayers, APAs represent an...

In the 21st century, the number one international tax issue of interest to multinational enterprises (MNEs) is undoubtedly transfer pricing. The reason for this is that as global trade increases, so too does the uncertainty of the tax treatment of inter-affiliate transactions across national...

International transfer pricing, essentially the pricing of intercompany transactions between international associated enterprises and the determination of the amount of income to be allocated to each party, is one of the most important international tax issues facing a multinational enterprise...

Wastewater analysis is a promising monitoring tool to estimate illicit drug consumption at the community level. The advantage of this technique over traditional surveys and other surveillance methods has been emphasized in recent studies. However, there are methodological challenges that can...