zilongwang/ReadingBank huggingface dataset:
Payment for period of annual leave Instead of the base rate of pay as referred to in the NES, an employee under this award, before going on annual leave, must be paid the wages they would have received in respect of the ordinary hours the employee would have worked had the employee not been on leave during the relevant period. The wages due must be calculated on the basis of what the employee would have been paid under this award for working ordinary hours during the period of annual leave, including first aid and inserting allowances, loadings and any other wages payable under the employee’s contract of employment including any overaward payment and if applicable higher duties prescribed by clause 24—Higher duties. However, payment will exclude overtime, shift allowances, penalties for weekend work, special rates or any other payment which might have been payable to the employee as a reimbursement for expenses incurred. Electronic funds transfer (EFT) payment of annual leave [New 37.6 inserted by ppc 29Jul16] Despite anything else in this clause, an employee paid by electronic funds transfer (EFT) may be paid in accordance with their usual pay cycle while on paid annual leave. Annual leave loading [37.6 renumbered as 37.7 by ppc 29Jul16] During a period of annual leave an employee must also be paid a loading calculated on the wages prescribed in clause 37.5. The loading must be as follows: Day work An employee who would have worked on day work only had they not been on leave must be paid a loading equal to 17.5% of the wages prescribed in clause 37.4. Shiftwork Notwithstanding clause 37.5(b), an employee who would have worked on shiftwork had they not been on leave must be paid a loading equal to 17.5% of the wages prescribed in clause 37.4 or the shift loading including relevant weekend penalty rates, whichever is the greater but not both. Night work in a newspaper office Notwithstanding clause 37.5(b), an employee who would have worked on night work had they not been on leave must be paid a loading of 17.5% plus an amount equal to the average of all night work allowances paid to
$ Level 1 764.70 Level 2 796.30 Level 3 827.60 Level 4 837.40 Level 5 865.70 Level 6 912.40 Level 7 928.80 Level 8 Pay point 1 960.30 Pay point 2 985.50 Pay point 3 1054.90 Level 9 Pay point 1 1073.60 Pay point 2 1111.80 Pay point 3 1120.60 Cooking Apprentices [14.4 inserted by ppc 01Jan14] An employee apprenticed in the cooking trade will be paid the percentage of Level 4 set out in the following table: Year of apprenticeship % of Level 4 rate for apprentices who have not completed year 12 % of Level 4 rate for apprentices who have completed year 12 1st year 55 55 2nd year 65 65 3rd year 80 80 4th year 95 95 Dental Technician Apprentices [14.5 inserted by ppc 01Jan14] An employee apprenticed in the dental technician trade will be paid the percentage of Level 4 set out in the following table: Year of apprenticeship % of Level 4 rate for apprentices who have not completed year 12 % of Level 4 rate for apprentices who have completed year 12 1st year 50 51 2nd year 60 61 3rd year 67 67
The difference between the loading or penalty in this award and the rate in clause A.5.2 is referred to as the transitional percentage. From the following dates the employer must pay no less than the loading or penalty in this award minus the specified proportion of the transitional percentage: First full pay period on or after 1 July 2010 80% 1 July 2011 60% 1 July 2012 40% 1 July 2013 20% These provisions cease to operate from the beginning of the first full pay period on or after 1 July 2014. Loadings and penalty rates – existing loading or penalty rate higher [A.6.1 substituted by from 01Jan10] The following transitional arrangements apply to an employer which, immediately prior to 1 January 2010: was obliged, but for the operation of an agreement-based transitional instrument or an enterprise agreement would have been obliged, or if it had been an employer in the industry or of the occupations covered by this award would have been obliged by the terms of a transitional minimum wage instrument or an award-based transitional instrument to pay a particular loading or penalty at a higher rate than the equivalent loading or penalty in this award, or to pay a particular loading or penalty and there is no equivalent loading or penalty in this award, for any classification of employee. [A.6.2 substituted by from 01Jan10] Prior to the first full pay period on or after 1 July 2010 the employer must pay no less than the loading or penalty in the relevant transitional minimum wage instrument or award-based transitional instrument. [A.6.3 substituted by from 01Jan10] The difference between the loading or penalty in this award and the rate in clause A.6.2 is referred to as the transitional percentage. Where there is no equivalent loading or penalty in this award, the transitional percentage is the rate in A.6.2.
Provided further that the employee will not be entitled to reimbursement for expenses referred to in clause 16.5(b) which exceed the mode of transport, meals or the standard of accommodation agreed with the employer for these purposes. District allowances [Varied by ; deleted by ppc 05Mar15] Payment of wages Wages must be paid fortnightly unless otherwise mutually agreed up to a monthly maximum period. Employees will be paid by cash, cheque or electronic funds transfer, as determined by the employer, into the bank or financial institution account nominated by the employee. When notice of termination of employment has been given by an employee or an employee’s services have been terminated by the employer, payment of all wages and other monies owing to an employee will be made to the employee. Accident pay [Varied by , ; deleted by ppc 05Mar15] Superannuation [Varied by , , , , , ] Superannuation legislation Superannuation legislation, including the Superannuation Guarantee (Administration) Act 1992 (Cth), the Superannuation Guarantee Charge Act 1992 (Cth), the Superannuation Industry (Supervision) Act 1993 (Cth) and the Superannuation (Resolution of Complaints) Act 1993 (Cth), deals with the superannuation rights and obligations of employers and employees. Under superannuation legislation individual employees generally have the opportunity to choose their own superannuation fund. If an employee does not choose a superannuation fund, any superannuation fund nominated in the award covering the employee applies. The rights and obligations in these clauses supplement those in superannuation legislation. Employer contributions An employer must make such superannuation contributions to a superannuation fund for the benefit of an employee as will avoid the employer being required to pay the
Eligibility criteria Employees covered by this schedule will be those who are unable to perform the range of duties to the competence level required within the class of work for which the employee is engaged under this award, because of the effects of a disability on their productive capacity and who meet the impairment criteria for receipt of a disability support pension. This schedule does not apply to any existing employee who has a claim against the employer which is subject to the provisions of workers compensation legislation or any provision of this award relating to the rehabilitation of employees who are injured in the course of their employment. Supported wage rates Employees to whom this schedule applies will be paid the applicable percentage of the relevant minimum wage according to the following schedule: Assessed capacity (clause B.5) % Relevant minimum wage % 10 10 20 20 30 30 40 40 50 50 60 60 70 70 80 80 90 90 [B.4.2 varied by , , , , , , , , , ppc 01Jul18] Provided that the minimum amount payable must be not less than $86 per week. Where an employee’s assessed capacity is 10%, they must receive a high degree of assistance and support. Assessment of capacity For the purpose of establishing the percentage of the relevant minimum wage, the productive capacity of the employee will be assessed in accordance with the Supported Wage System by an approved assessor, having consulted the employer and employee and, if the employee so desires, a union which the employee is eligible to join. All assessments made under this schedule must be documented in an SWS wage assessment agreement, and retained by the employer as a time and wages record in accordance with the Act.
[Definition of exempt public sector superannuation scheme inserted by ppc 01Jan14] exempt public sector superannuation scheme has the meaning given by the Superannuation Industry (Supervision) Act 1993 (Cth) [Definition of MySuper product inserted by ppc 01Jan14] MySuper product has the meaning given by the Superannuation Industry (Supervision) Act 1993 (Cth) NES means the National Employment Standards as contained in of the Fair Work Act 2009 (Cth) [Definition of on-hire inserted by from 01Jan10] on-hire means the on-hire of an employee by their employer to a client, where such employee works under the general guidance and instruction of the client or a representative of the client standard rate means the minimum weekly rate for a General Purpose Hand in clause 13 [Definition of transitional minimum wage instrument inserted by from 01Jan10] transitional minimum wage instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of wild catch fishing industry inserted by ppc 31Jan18] wild catch fishing industry means the commercial operation of an employer to catch fish and other seafood that has grown to maturity in its natural environment. It does not include operations covered by the Aquaculture Industry Award 2010. Where this award refers to a condition of employment provided for in the NES, the NES definition applies. Coverage [Varied by , , ] [4.1 varied by ppc 27Sep12] This award covers employers throughout Australia in the ports, harbours and enclosed water vessels industry and their employees in the classifications listed in clause 13 to the exclusion of any other modern award. The award does not cover employers and employees wholly or substantially covered by the following awards: the Maritime Offshore Oil and Gas Award 2010; the Seagoing Industry Award 2010; the Port Authorities Award 2010; the Dredging Industry Award 2010; the Stevedoring Industry Award 2010; the Marine Towage Award 2010; and
Allowances To view the current monetary amounts of work-related allowances refer to the . [Varied by , , , , , , , , ] Expenses incurred in the course of employment Meal allowance Club employees other than club managers [18.1(a)(i) varied by , , , , , , , , ppc 01Jul18] An employee required to work overtime for more than two hours without being notified on the previous day or earlier that they will be so required to work must either be supplied with a meal by the employer or be paid an allowance of $12.97. If an employee who has been given notice of a requirement to work overtime has provided a meal and is not required to work overtime or is required to work less than the amount advised, the employee must be paid as prescribed above for the meal which they have provided but which is surplus. Club managers [18.1(a)(ii) varied by , , , , , , , , ppc 01Jul18] Where a club provides meals for members, a manager employed by the club wil, while on duty, be entitled to a meal free of cost, to the maximum value of $12.97, whenever the club is providing such meals. Where an employee due to operational requirements is unable to partake of a meal free of cost the employee will be paid an allowance of $12.97 per meal. Despite the provisions of this clause, an employer and an employee may agree in writing that an allowance of $12.97 per meal will be paid instead of the provision of a meal free of cost to the employee. Where a club does not provide a meal for members, the employee will be entitled to an allowance of $12.97 per meal. Clothing, equipment and tools Where a cook is required to use their own tools, the employer must pay an allowance of $1.55 per day or part thereof up to a maximum of $7.60 per week. Where a maintenance and horticultural employee is required to supply and use their own tools, the employer will reimburse the cost of such tools. Where the employer requires an employee to wear any special clothing such as coats, dresses, caps, aprons, cuffs, safety footwear and any other articles of clothing, the employer must reimburse the employee for the cost of purchasing such special clothing. The provisions of this clause do not apply where the special clothing is supplied by the employer.
of Work and Related Matters Ordinary hours of work Ordinary hours of work—general staff Ordinary hours of work are defined as those hours worked continuously, except for meal breaks, on any of the days from Monday to Friday (inclusive) between 7.00 am and 7.00 pm and from 7.00 am to 12.30 pm on a Saturday provided that an employee may be required to work until 8.00 pm up to a maximum of eight weekdays within a 28 day period without the entitlement to overtime if the ordinary hours worked do not exceed the number of hours within the nominated cycle. Provided further that the spread of hours may be altered by up to one hour at either end of the spread, by agreement between an employer and the majority of employees concerned. Full-time employees The ordinary working hours for full-time employees will not exceed an average of 38 hours per week to be worked on one of the following bases: an average of 38 hours over a work cycle not exceeding seven consecutive days; an average of 76 hours over a work cycle not exceeding 14 consecutive days; or an average of 152 hours over a work cycle not exceeding 28 consecutive days; and not more than 10 consecutive hours, exclusive of meal breaks (except if paid for at overtime rates) in any one day. Where agreed, and only as part of a 28 day work cycle, a full-time employee is entitled to accrue one rostered day off during that work cycle, which must be taken within that work cycle. An employer and the majority of employees at an enterprise may agree to establish a system of rostered days off or a system of flexible daily attendance. Ordinary hours of work—academic teachers For the purposes of the NES, the ordinary hours of work are 38 per week. The employer will be entitled to annualise the hours of work in such a manner that they are averaged over 12 months, or where the contract of employment is for less than a calendar year, for the period of employment. For the purposes of determining the number of hours worked by an academic teacher, the following will apply:
Coverage [Varied by ] This occupational award covers employers throughout with respect to Commercial Travellers, Merchandisers and Advertising Sales Representatives and those employees unless any other modern award contains classifications that apply to such persons, in which case the other modern award prevails. The award does not cover employers and employees covered by the: Clerks—Private Sector Award 2010; Contract Call Centres Award 2010; or Graphic Arts, Printing and Publishing Award 2010. The award does not cover an employee excluded from award coverage by the Act. The award does not cover employees who are covered by a modern enterprise award, or an enterprise instrument (within the meaning of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth)), or employers in relation to those employees. [New 4.5, 4.6 and 4.7 inserted by from 01Jan10] The award does not cover employees who are covered by a State reference public sector modern award, or a State reference public sector transitional award (within the meaning of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth)), or employers in relation to those employees. This award covers any employer which supplies on-hire employees in classifications set out in clause 4.1 and those on-hire employees, if the employer is not covered by another modern award containing a classification which is more appropriate to the work performed by the employee. This subclause operates subject to the exclusions from coverage in this award. This award covers employers which provide group training services for trainees engaged in any of the occupations set out at clause 4.1 and those trainees engaged by a group training service hosted by a company to perform work at a location where the activities described herein are being performed. This subclause operates subject to the exclusions from coverage in this award. [4.5 renumbered as 4.8 by from 01Jan10] Where an employer is covered by more than one award, an employee of that employer is covered by the award classification which is most appropriate to the work performed by the employee and to the environment in which the employee normally performs the work. Access to the award and the National Employment Standards The employer must ensure that copies of this award and the NES are available to all employees to whom they apply either on a noticeboard which is conveniently located at or near the workplace or through electronic means, whichever makes them more accessible.
Definitions and interpretation [Varied by , , ] In this award, unless the contrary intention appears: Act means the Fair Work Act 2009 (Cth) [Definition of agreement-based transitional instrument inserted by from 01Jan10] agreement-based transitional instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) award-based transitional instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) barge means either a propelled or non-propelled barge engaged in the carriage of dredge spoil, marine stores including fuel and/or dredging equipment continuous operation means 24 hours per day operation meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth) day means the 24 hours midnight to midnight day worker means an employee who works day work in accordance with this award and does not include a shiftworker on day shift [Definition of default fund employee inserted by ppc 01Jan14] default fund employee means an employee who has no chosen fund within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth) [Definition of defined benefit member inserted by ppc 01Jan14] defined benefit member has the meaning given by the Superannuation Guarantee (Administration) Act 1992 (Cth) dredge means a self-propelled vessel or a non-propelled vessel as defined which is engaged in or in association with dredging or dredging work. Under this definition: self-propelled vessel means a dredging vessel used specifically for dredging or dredging work which is powered under its own steam; and non-propelled vessel means a dredging vessel used specifically for dredging or dredging work which is not powered under its own steam and is required to be pushed or pulled into its position of operation. dredging industry means: the operation of vessels in dredging or sluicing work generally and including such work in relation to land reclamation, metalliferous and other mining, and oil and gas projects; and
on application by an organisation that is entitled to represent the industrial interests of one or more employers or employees that are covered by the modern award; or in relation to outworker arrangements, on application by an organisation that is entitled to represent the industrial interests of one or more outworkers to whom the arrangements relate. Definitions and interpretation [Varied by , , ] In this award, unless the contrary intention appears: Act means the Fair Work Act 2009 (Cth) agreement-based transitional instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) award-based transitional instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of default fund employee inserted by ppc 01Jan14] default fund employee means an employee who has no chosen fund within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth) [Definition of defined benefit member inserted by ppc 01Jan14] defined benefit member has the meaning given by the Superannuation Guarantee (Administration) Act 1992 (Cth) [Definition of Division 2B State award inserted by ppc 01Jan11] Division 2B State award has the meaning in Schedule 3A of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of Division 2B State employment agreement inserted by ppc 01Jan11] Division 2B State employment agreement has the meaning in Schedule 3A of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of employee substituted by from 01Jan10] employee means national system employee within the meaning of the Act [Definition of employer substituted by from 01Jan10] employer means national system employer within the meaning of the Act enterprise award-based instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of exempt public sector superannuation scheme inserted by ppc 01Jan14] exempt public sector superannuation scheme has the meaning given by the Superannuation Industry (Supervision) Act 1993 (Cth)
This entitlement applies instead of clause 11.2. 12.5 Transitional provisions – NAPSA employees [12.5 renamed by ; deleted by ppc 05Mar15] 12.6 Transitional provisions – Division 2B State employees [12.6 inserted by ; deleted by ppc 05Mar15] Wages and Related Matters Classifications Classification definitions are set out in Schedule B—Classification Definitions. An employee must be employed in a classification in Schedule B. Minimum weekly wages [Varied by , , , , , , , , , ] Operational classifications [14.1 varied by , , , , , , , , ppc 01Jul18] Year 1 $ Year 2 $ Year 3 $ Senior Station Officer 1164.90 1172.30 1177.80 Station Officer/Team Manager—Headquarters or Branch with 10 or more staff 1094.20 1101.80 1107.20 Station Officer/Team Manager—Branch with less than 10 staff 1068.50 1075.60 1081.70 Assistant Station Officer/Regional Relieving Officer 1040.00 1047.40 1053.50 Ambulance Officer 979.60 987.20 992.80 Ambulance Attendant 972.60 980.20 985.70 Student Ambulance Officer/Paramedic Level 3 953.60 963.70 969.50 Student Ambulance Officer/Paramedic Level 2 938.60 945.40 951.80 Student Ambulance Officer/Paramedic Level 1 882.10 889.10 893.00 Patient Transport Officer 911.40 918.10 924.00 Communications Call Taker 911.40 918.10 924.00 Clinical Transport Officer 889.10 894.00 899.70 Trainee Clinic Transport Officer 866.40 873.40 879.50 Fleet Maintenance Officer 1032.60 1040.10 1046.50 Mechanic 979.60 987.20 992.80
Gardening and Landscaping Services Award 2010 This Fair Work Commission consolidated modern award incorporates all amendments up to and including 21 November 2018 (, ). Clause(s) affected by the most recent variation(s): 23A—Requests for flexible working arrangements Schedule F—Part-day Public Holidays Current review matter(s): ; ; ; ; ; ; ; ; ; Table of Contents [Varied by , , , , , , , , , ]
At the time of engagement the employer and the regular part-time employee will agree in writing, on a regular pattern of work, specifying the hours worked each day, which days of the week the employee will work and the actual starting and finishing times each day. These hours can only be varied by mutual agreement in writing. For each ordinary hour worked, a part-time employee will be paid no less than the minimum hourly rate of pay for the relevant classification in clause wages. Casual employment A casual employee is one engaged and paid as such. A casual employee’s ordinary hours of work are the lesser of an average of 38 hours per week or the hours required to be worked by the employer. For each hour worked, a casual employee will be paid no less than the minimum hourly rate of pay for an employee in that classification in clause 14—Minimum wages, plus a casual loading of 25%. The casual loading is paid instead of annual leave, personal/carer’s leave, notice of termination, redundancy benefits and the other entitlements of fulltime or part-time employment provided for in this award. A casual employee is entitled to a minimum period of engagement of three hours. Right to request casual conversion [10.5 inserted by ppc 01Oct18] A person engaged by a particular employer as a regular casual employee may request that their employment be converted to full-time or part-time employment. A regular casual employee is a casual employee who has in the preceding period of 12 months worked a pattern of hours on an ongoing basis which, without significant adjustment, the employee could continue to perform as a full-time employee or part-time employee under the provisions of this award. A regular casual employee who has worked equivalent full-time hours over the preceding period of 12 months’ casual employment may request to have their employment converted to full-time employment. A regular casual employee who has worked less than equivalent full-time hours over the preceding period of 12 months’ casual employment may request to have their employment converted to part-time employment consistent with the pattern of hours previously worked. Any request under this subclause must be in writing and provided to the employer. Where a regular casual employee seeks to convert to full-time or part-time employment, the employer may agree to or refuse the request, but the request Minimum
on application by an employer, employee, organisation or outworker entity covered by the modern award; or on application by an organisation that is entitled to represent the industrial interests of one or more employers or employees that are covered by the modern award; or in relation to outworker arrangements, on application by an organisation that is entitled to represent the industrial interests of one or more outworkers to whom the arrangements relate. Definitions and interpretation [Varied by , , ] In this award, unless the contrary intention appears: Act means the Fair Work Act 2009 (Cth) agreement-based transitional instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) award-based transitional instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of default fund employee inserted by ppc 01Jan14] default fund employee means an employee who has no chosen fund within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth) [Definition of defined benefit member inserted by ppc 01Jan14] defined benefit member has the meaning given by the Superannuation Guarantee (Administration) Act 1992 (Cth) [Definition of Division 2B State award inserted by ppc 01Jan11] Division 2B State award has the meaning in Schedule 3A of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of Division 2B State employment agreement inserted by ppc 01Jan11] Division 2B State employment agreement has the meaning in Schedule 3A of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) [Definition of employee substituted by from 01Jan10] employee means national system employee within the meaning of the Act [Definition of employer substituted by from 01Jan10] employer means national system employer within the meaning of the Act enterprise award-based instrument has the meaning in the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth)
Table 4 – Summary of results of model 1,2,3 & 4 Variable Full Sample Listed Firms Sample Non-listed Firms Sample Single Hypothesis β Combined Hypotheses β Single Hypothesis β Combined Hypotheses β Single Hypothesis β Combined Hypotheses β H1 Audited by BDO^ ,000 ,000 Insignificant Insignificant ,000 ,000 Audited by Deloitte -,028* -,028** Insignificant Insignificant -,133* -,208* Audited by Ernst&Young -,022** -,026** Insignificant Insignificant -,124* -,238* Audited by KPMG -,023** -,028* Insignificant Insignificant -,149* -,167* Audited by PwC -,027* -,037* Insignificant Insignificant -,148* -,160* H2 Auditor Tenure -,003* -,002* -,003* -,003* Insignificant Insignificant H3 Auditor Industry Specialization -,045** -,060* -,054** -,065* Insignificant Insignificant ** = Correlation is significant at the 0.05 level ; * = Correlation is significant at the 0.10 level ; ^ = BDO is the benchmark variable
Pharming Group NV Fornix Biosciences NV Qiagen NV A & D Pharma Holdings NV Cryo Save Group NV Crucell NV AMT Holding Octoplus TKH Group NV KONINKLIJKE NEDSCHROEF HOLDING NV Aalberts Industries NV CNH Global AMG Advanced Metallurgical Group Kendrion NV Neways Electric International Firm name ICB Code Firm name ICB Code ROYAL COSUN NV Koninklijke Wegener NV Telegraaf Media Groep Wolters Kluwer NV Koninklijke Brill NV Reed Elsevier NV Jetix Europe N.V. ENDEMOL N.V. SHV Holdings N.V. (AKA: Steenkolen Handels-Vereeniging) Mediq NV C1000 BV Sligro Food Group NV Super De Boer Koninklijke Ahold NV Stern Groep NV Beter Bed Holding NV Macintosh Retail Group NV AmRest Holdings SE AD Pepper Media International NV Cinema City International SA AFC Ajax NV 5000 Oranjewoud NV ASM International NV Asml Holding NV BE Semiconductor Industries NXP Semiconductors NV Smartrac NV Tom Tom Oce NV Tele2 Netherlands Holding N.V. (FKA: Versatel Telecom) Koninklijke KPN NV Unit 4 NV Exact Holding NV Nedsense Enterprises NV Qurius NV GETRONICS NV Simac Techniek NV Ordina NV ICT Automatisering NV Brainpower NV Jubii Europe NV Teleplan International NV SEAGULL HOLDING NV It Competence Group NV Tie Holding NV UPC HOLDING BV 9000 Newfound NV Euronext NV Spazio Investment NV Vastned Retail NV N.V. EMBA Rodamco Europe Plaza Centers NV DIM Vastgoed N.V. Groothandelsgebouwen Bever Holding NV Engel East Europe NV COLUMBIA SECURITIES NV Rolinco NV EUROPEAN ASSETS TRUST NV HAL Trust NV MEI Real Estate NV Vastned Offices Industrial Wereldhave NV Corio NV Eurocommercial NV 8000
Ind4000 ,03 ,180 121 Ind5000 ,14 ,349 121 Ind8000 ,13 ,340 121 Ind9000 ,12 ,321 121 LogTA 5,9896 1,79436 121 GrowthS ,1415 ,38266 121 GrowthP -1,9183 15,98335 121 ROA 4,4479 29,54655 121 DebtAssetR 26,5009 25,98885 121 AuditorDeloitte ,23 ,423 121 AuditorEY ,10 ,300 121 AuditorKPMG ,25 ,434 121 AuditorPwC ,34 ,475 121 AuditorTenureF 5,05 2,843 121 AuditorMS ,25927 ,178033 121 AuditorRPS ,1904 ,18344 121 a. Selecting only cases for which Listed = 0 Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate Listed = 0 (Selected) 1 ,773 ,598 ,497 ,08316
and firm value, especially for firms in countries with low investor protection. Djankov et al. (2008) - Indexing the degree of minority investor protection against with controlling shareholders - Relation between index number and financial market development 72 firms (72 countries) for the year 2003 - Questionnaires - Regression - Significant higher index number (better minority investor protection) in common law countries compared to French civil law countries; - Countries with higher index numbers have better developed financial markets (measured by 5 different indictors). Figure 4: Summarizing table empirical research second listing Authors Object of study Sample Methodology Outcome Reese and Weisbach (2002) Relation investor protection, in the USA and issuing shares 2,038 firms between January 1985 and June 1999, cross-listed on NYSE, Nasdaq, OTC or PORTAL Regression - Number and value of equity issuing increased after cross-listing regardless the level of investor protection; - Firms listed in countries with low investor protection are more likely to issue after a cross-listing and those companies issued larger volumes; - Firms with a home listing in a country with weak investor protection are more likely to issue shares in their home country or somewhere else after cross-listing in the USA, while firms with a home listing in a country with strong investor protection are more likely to issue shares in the USA after cross-listing in the USA.
Doidge et al. (2004) - Relation between firm value (Tobin’s Q) and cross-listing in the USA - Relation between growth potential and being cross-listed in the USA 8,680 firms for the year 1997 Regression - Firms which were cross-listed in the USA have a 16.5% higher Tobin’s Q; - Firms which were cross-listed in the USA have significant higher valued growth opportunities. Cheung et al. (2006) Relation level of investor protection and RPTs Financial / ownership and corporate governance data of 603 Hong Kong listed companies and 375 filings concerning RPTs for the years 1998 till 2000 Regression Negative relation between level of investor protection (firms with Chinese owners, in Hong Kong) and RPTs. Figure 5: Summarizing table compliance/disclosure studies Authors Object of study Sample Methodology Outcome Backhuijs & Braam (2008) Information provision with regard to related parties 73 Dutch companies for the year 2007 Disclosure / compliance study - Most companies mentioned parent (96%) and associated companies (81%) in their consolidated financial statement - Companies mainly mentioned the nature of the transaction and the amount of transaction, slightly more than half of the firms mentioned the amount of outstanding balances. Figure 6: Summarizing table empirical research firm characteristics and RPTs / firm value Authors Object of study Sample Methodology Outcome
Coefficient Correlationsa Model CURRATIO SIZE LN EBITDA LEVERAGE BIG4 1 Correlations CURRATIO 1,000 -,045 -,084 ,542 SIZE LN -,045 1,000 ,083 ,179 EBITDA -,084 ,083 1,000 ,324 LEVERAGE ,542 ,179 ,324 1,000 Covariances CURRATIO ,044 -,003 -,004 ,090 SIZE LN -,003 ,119 ,007 ,049 EBITDA -,004 ,007 ,060 ,063 LEVERAGE ,090 ,049 ,063 ,631 2 Correlations CURRATIO 1,000 -,049 -,082 ,536 -,031 SIZE LN -,049 1,000 ,072 ,195 -,133 EBITDA -,082 ,072 1,000 ,313 -,017 LEVERAGE ,536 ,195 ,313 1,000 -,060 BIG4 -,031 -,133 -,017 -,060 1,000 TYPE -,039 ,205 -,019 ,027 -,173 OPINION ,009 ,106 -,051 ,136 -,268 Covariances CURRATIO ,044 -,004 -,004 ,091 -,002 SIZE LN -,004 ,127 ,006 ,056 -,014 EBITDA -,004 ,006 ,060 ,062 -,001 LEVERAGE ,091 ,056 ,062 ,648 -,014 BIG4 -,002 -,014 -,001 -,014 ,087 TYPE -,003 ,030 -,002 ,009 -,021 OPINION ,001 ,012 -,004 ,034 -,025 Coefficient Correlationsa Model TYPE OPINION 1 Correlations CURRATIO SIZE LN EBITDA LEVERAGE Covariances CURRATIO SIZE LN EBITDA LEVERAGE 2 Correlations CURRATIO -,039 ,009 SIZE LN ,205 ,106 EBITDA -,019 -,051
OPINION ,098 ,190 -,289 ,108 ,111 TYPE ,120 -,054 -,035 ,070 ,068 Sig. (1-tailed) INTRATE . ,001 ,004 ,025 ,175 SIZE LN ,001 . ,193 ,048 ,468 LEVERAGE ,004 ,193 . ,000 ,000 EBITDA ,025 ,048 ,000 . ,075 CURRATIO ,175 ,468 ,000 ,075 . BIG4 ,030 ,442 ,301 ,278 ,315 OPINION ,130 ,014 ,000 ,109 ,102 TYPE ,084 ,268 ,346 ,211 ,217 N INTRATE 133 133 133 133 133 SIZE LN 133 133 133 133 133 LEVERAGE 133 133 133 133 133 EBITDA 133 133 133 133 133 CURRATIO 133 133 133 133 133 BIG4 133 133 133 133 133 OPINION 133 133 133 133 133 TYPE 133 133 133 133 133 Correlations BIG4 OPINION TYPE Pearson Correlation INTRATE ,163 ,098 ,120 SIZE LN ,013 ,190 -,054 LEVERAGE ,046 -,289 -,035 EBITDA -,052 ,108 ,070 CURRATIO ,042 ,111 ,068 BIG4 1,000 ,320 ,130 OPINION ,320 1,000 ,165 TYPE ,130 ,165 1,000 Sig. (1-tailed) INTRATE ,030 ,130 ,084 SIZE LN ,442 ,014 ,268 LEVERAGE ,301 ,000 ,346 EBITDA ,278 ,109 ,211 CURRATIO ,315 ,102 ,217 BIG4 . ,000 ,068 OPINION ,000 . ,029 TYPE ,068 ,029 . N INTRATE 133 133 133 SIZE LN 133 133 133 LEVERAGE 133 133 133 EBITDA 133 133 133
Week # 4 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Sept 15 (LESSON #9) Sept 16 (Quiz #3: Lessons 6-8) Sept 17 (LESSON #10) Sept 18 Sept 19 (LESSON #11) § 14.1 all HW DUE: Lessons 8,9 § 14.2 HW DUE: Lesson 10 § 14.3 (beg-Ex 7) Week # 5 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Sept 22 (LESSON #12) Sept 23 (Quiz #4: Lessons 9-11) Sept 24 (LESSON #13) Sept 25 Sept 26 (LESSON #14) § 14.4 (all but Ex 5,6) HW DUE: Lessons 11,12 § 14.4 (Ex 5,6); § 14.5 (beg-Ex 7) HW DUE: Lesson 13 § 14.5 (Implicit Diff); § 14.6 (beg-Ex 7) Week # 6 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Sept 29 (LESSON #15) Sept 30 (Quiz #5: Lessons 12-14) Oct 1 (LESSON #16) Oct 2 Oct 3 (LESSON #17) § 14.6 rest HW DUE: Lessons 14,15 § 14.7 (beg-Ex 4) HW DUE: Lesson 16 § 14.7 (Ex 5-Ex 7)
Week # 7 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Oct 6 (LESSON #18) Oct 7 (Quiz #6: Lessons 15-17) Oct 8 (REVIEW FOR EXAM 1) Oct 9 (Exam 1: Lessons 2-17) Oct 10 (NO CLASS) § 14.8 (beg-Ex 4) HW DUE: Lessons 17,18 HW DUE: None NO CLASS Week # 8 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Oct 13 (NO CLASS) Oct 14 (NO CLASS) Oct 15 (Lesson #19) Oct 16 Oct 17 (LESSON #20) October Break HW DUE: NONE (October Break) § 15.1 (beg-Ex 3); § 15.2 all HW DUE: Lesson 19 § 15.3 all Week # 9 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Oct 20 (LESSON #21) Oct 21 (Quiz#7 LESS 18-20) Oct 22 (LESSON #22) Oct 23 Oct 24 (LESSON #23) § 15.4 all HW DUE: Lessons 20,21 § 15.5 (beg-Ex 3) HW DUE: Lesson 22 § 15.6 all
investigate whether the mandatory adoption of IFRS from 1 January 2005 by all listed companies in the European Union led to significantly lower levels of earnings management in six of those EU countries. from Belgium, Denmark, Finland, Italy, Sweden and The Netherlands he compares the pre-IFRS period from 2000-2004 with the post-IFRS period extending from 2005 through 2006. A total number of almost 1200 firm year observations are used in the analyses accrual-based earnings management as well as real earnings management has strictly increased after the adoption of IFRS. Some additional tests showed that there is a substitution effect between accruals based earnings management and real earnings management despite the growing rate of both types.
integers construct a directed number sentence to represent a real-life situation (Communicating) recognise and place integers on a number line compare the relative value of integers, including recording the comparison by using the symbols and order integers Discuss/construct everyday situations that involve the use of integers e.g. Temp outside is -2 but goes up 3 degrees during the day. What is the highest temp all day? Further examples may include plimsoll line on a ship, altimeters ,icebergs, thermometer Investigate a variety of devices that are capable of measuring both negative and positive e.g. outside temp in car, above and below sea level by looking at elevation of towns etc. Construct a number line in the classroom e.g. use tape on the floor. Begin at zero and pose the question of what is beyond zero. Do the same rules of number apply? It is important to spend adequate time on this section of the unit as there no point proceeding unless full understanding of this is achieved. Maths Focus Books” Literacy Works The following links are good examples of integers in real life. illustrates various real world applications videos, games, activities, worksheets interpret different meanings (direction or operation) for the + and – signs, depending on the context Adjustment : lower abilitiy to concentrate on using temperature, above and below sea level and icebergs Higher ability to further investigate plimsoll lines, altimeters Ask - Are we starting at zero or somewhere else as this will have a bearing on the situation Ask - What is the difference between –4 (‘negative 4’) and subtracting 4 from a number Investigate indoor cricket scoring, golf etc
integers using mental and written strategies investigate, by developing patterns or using a calculator, the rules associated with multiplying and dividng integers (Reasoning) to find rules associated with integers. Investigate the rules associated with multiplying and dividing integers. Tell a story about a party? Party story can be found at You tube : Into the Negative Zone part 2 (Multiplying and Dividing) Carry out the four operations with integers, using efficient mental and written strategies and appropriate digital technologies (ACMNA183) use a calculator to perform the four operations with integers Decide whether it is more appropriate to use mental stratgeies or a calculator when performing certain operations with integers (Communication) Digital technologies including online decide whether it is more appropriate to use mental strategies or a calculator when performing certain operations with integers (Communicating) Steps involved may be broadcast via whiteboard to class Interactive website for 4 operations with directed numbers Use grouping symbols as an operator with integers apply the order of operations to mentally evaluate expressions Recap/recall BODMAS and investigate whether different digital BODMAS song (maybe make your own)
MA4-17MG Properties of Geometrical Figures 1 Summary of Sub Strands Duration MA3-15MG manipulates, classifies and draws two-dimensional shape, including equilateral, isosceles and scalene triangles, and describes their properties. MA3-16MG measures and constructs angles, and applies angle relationships to find unknown angles. 2 weeks Unit overview Outcomes Big Ideas/Guiding Questions Students look at the relationship and properties of geometrical figures and learn to analyse geometrical problems. Geometry is common and important in everyday situations, including in nature, sports, buildings, astronomy, art, etc MA41WM communicates and connects mathematical ideas using appropriate terminology, diagrams and symbols MA42WM applies appropriate mathematical techniques to solve problems MA43WM recognises and explains mathematical relationships using reasoning MA417MG classifies, describes and uses the properties of triangles and quadrilaterals, and determines congruent triangles to find unknown side lengths and angles How important are angles in identifying a plane shape? What is ‘Euclidean Geometry.’
calculation. They will evaluate special offers, investigate unit pricing and recognize that price is not always an indication that that item is the best buy. computation, selling price, cost price, profit, loss, sale price, wholesale price, retail price Rego Content Teaching, learning and assessment Resources Stage 4 - Financial Mathematics Students: Investigate and calculate the Goods and Services Tax (GST), with and without the use of digital technologies calculate GST and GST-inclusive prices for goods purchased in Australia, given the pre-GST price interpret GST information contained on receipts (Communicating) investigate efficient methods of computing the GST and prices (Problem Solving) Discussion with students to ascertain levels of knowledge with regard to Goods and Services Tax (GST) It important to specify the current GST rate as this is not static. Review finding the percentage of a quantity Initially use simple numbers that can be done without the use of a calculator. e.g. pre-gst =$100 10% GST = $ 10 post-gst = $100 + $10 = $110 Adjustment: More able students may go directly to finding 110% etc. Ask students to bring in dockets from home and investigate the breakdown (see example supplied below in resources section) Unitary Method when given GST inclusive price and working out pre-GST or GST Teacher notes and examples for topic Scootle - M008605 Revise finding % of a quantity Game to revise finding the % of a quantity Information about GST
MA4-12MG : Length, Perimeter and Circumference | Mathematics Stage 4 Year 7 Summary of Sub Strands Duration S3 Length (Review) S4 Length Sample term 3 weeks Detail: 3 weeks, 4 lessons per week (…hours) Unit overview Outcomes Big Ideas/Guiding Questions Develop formulae and use to find the perimeter of triangles, rectangles and parallelograms Investigate circumference and radius of circles Convert between metric units of length Mathematics K-10 MA39MG selects and uses the appropriate unit and device to measure lengths and distances, calculates perimeters, and converts between units of length MA41WM communicates and connects mathematical ideas using appropriate terminology, diagrams and symbols MA42WM applies appropriate mathematical techniques to solve problems MA412MG calculates the perimeters of plane shapes and the circumferences of circles Key Words
Mathematics K-10 Stage 4 - Length Students: Find perimeters of parallelograms, trapeziums, rhombuses and kites (ACMMG196) find the perimeters of a range of plane shapes, including parallelograms, trapeziums, rhombuses, kites and simple composite figures compare perimeters of rectangles with the same area (Problem Solving) solve problems involving the perimeters of plane shapes, eg find the dimensions of a rectangle, given its perimeter and the length of one side Consider the degree of accuracy needed when making measurements in practical situations Conversion of length “units” review Choose appropriate units of measurement based on the required degree of accuracy Measurement activity involving body parts is fun?--> good discussion on accuracy Make reasonable estimates for length and area and check by measuring Select and use appropriate devices to measure lengths and distances Discuss why measurements are never exact Apply measurement skills to everyday situations eg determining the area of the basketball court Use the terms Key Words appropriately Extend mathematical tasks by asking questions eg ‘If I change the dimensions of a rectangle but keep the perimeter the same, will the area change?’ Interpret measurements on simple plans Investigate the areas of rectangles that have the same perimeter Given three objects, measure and record their lengths (in table form) in millimetre, centimetres, metres and kilometres. Working in pairs:tell me everything that you know about perimeter Open ended questions can be used to find out what students know and can do from earlier stages. Card Matching Activity Match a diagram with a statement of the area, perimeter and its solution. Perimeter Formulas Interactive Perimeters Great Intro to Perimeter Really Good Description for Perimeter Visual Interactive Really good HOW to Lesson for Perimeter Explorer Using a Spreadsheet to find Perimeter and Area Comparisons Teach 21 Practical Based Learning Illuminations Lessons Measurement Resources
use graphing software to graph a variety of equations of straight lines, and describe the similarities and differences between them, eg (Communicating) explain the effect of changing the gradient or the y-intercept on the graph of a straight line (Communicating, Reasoning) find the gradient and the y-intercept of a straight line from its graph and use these to determine the equation of the line match equations of straight lines to graphs of straight lines and justify choices (Communicating, Reasoning) Solve problems involving parallel and perpendicular lines (ACMNA238) determine that straight lines are perpendicular if the product of their gradients is –1 graph a variety of straight lines, including perpendicular Do the corollary: give students the gradient and y-intercept and ask them what the equation of the line is. Using graphics calculators or graphics software, graph a variety of lines and see similarities and differences, for example, y = x and y = x + 1 have the same gradient but they have a different y-intercept. Also, look at changing the gradient and explain what happens to the line as the gradient increases and decreases. Also discuss the effect of changing the y-intercept of the line. Calculate the gradient and y-intercept of a line from its graph and use these to write the equation of the line. Match up equations with their graphs using only the necessary information – y-intercept and 2 points. Adjustment In the matching up of equations to lines, give equations that don’t fit any graph such as equations of non-linear relationships so that there are more equations than graphs to choose from. This is to extend students. Assessment Given various equations and their graphs, students match them up. Teacher collects answers and corrects them. Revise conditions necessary for straight lines to be parallel,