澳大利亚科廷科技大学会计专业留学生硕士作业辅导-ACCOUNTING QUANTITATIVE METHODS

澳大利亚科廷科技大学会计专业留学生硕士essay辅导-ACCOUNTING QUANTITATIVE METHODS

 

This report uses the testing procedures covered in Lectures 6 to 8. You should be able to start work after Lecture 8. This Business Report is due on 23 September 2013 10am.

 

The International Union of Accountants is a body of many accounting firms across the globe which reports on global movements in personal taxes. This year the Board of the International Union of Accountants conducts a survey on Individual Income Tax from 77 countries for each of the past seven years. The Accounting Director of the International Union of Accountants aims to draw conclusions on how people are taxed in different parts of the world and the key contributing factor in these personal taxes. For ease of comparison, the study concentrates on the highest rates of personal income tax payable to central governments in each country. Accordingly, for each of the 77 countries, she has determined the OECD membership, the region and the tax rates for the past seven years. The data is stored in file Acc516_s22013_BR_data.xls with the following variables. 

国际会计师联合会是一个身体的许多世界各地的全球个人所得税变动报告的会计师事务所。今年，国际会计师联合会的董事会在过去的七年里，每年进行的一项调查对来自77个国家的个人所得税。国际会计师联合会会计总监，旨在得出结论，人们是如何在世界和个人所得税的主要促进因素的不同部位的征税。为便于比较，研究集中在每一个国家的中央政府，应纳个人所得税率最高。因此，在77个国家中的每一个，她已经确定了经济合作与发展组织的成员，地区和过去七年的税率。该数据被存储通过下列变量文件Acc516_s22013_BR_data.xls的中。

 

Column 1: OECD (Organization for Economic Co-operation and Development)

     1 = OECD member;  2 = not OECD member

 

Column 2: Region

     1 = European Union;  2 = Asia-Pacific;  3 = Latin American;  4 = others

Column 3: Country

 

Column 4 – 10: Tax rates from 2003 - 2009

 

Present a report of your findings (by answering the questions below) as the Accounting Director to the International Union of Accountants. 

 

In your report, answer the following questions.

 

a. Are there differences in the OECD membership across the different regions? 

 

b. Is there evidence of change in tax rates over the seven-year period?

 #p#分页标题#e#

c. Is there evidence to suggest that the tax rate of 2009 for OECD member is greater than the tax rate of 2009 for non OECD member?

 

d. Is there evidence to suggest that the tax rates of 2009 differ across the different regions?

在您的报告中，回答下列问题。

 

了。在经合组织成员在不同地区有差异吗？

 

二。税率变动超过7年期间是否有证据吗？

 

三。是否有证据表明，经合组织成员国2009年的税率是大于2009年非经合组织成员国的税率？

 

四。是否有证据表明，2009年的税率，在不同地区不同？

 

In your conclusion you should also shed some lights in how different governments approach the difficult task of raising funds for necessary public services without losing the support of the citizens.

 

FUTHER INSTRUCTIONS

 

For each question above, perform separate statistical tests to answer the questions. This report should be presented in a professional manner and you need to demonstrate that considerable thought has gone into the analysis of data. 

 

• Your report should also include technique identification and any underlying assumptions required.

o Why do you use a particular technique? Consider type of data – quantitative or qualitative? How many samples? Are they independent?

o What are the underlying assumptions? Have you checked the assumptions? 

 If checking for normal distribution, consider to put up the histogram and discuss. 

 If you found it is not normally distributed, keep doing the test with the underlying assumption, but need to discuss this as one of your limitations.

 

• The parameter of interests and populations must be clearly defined.

 

• For each of the tests, you need to have a discussion about the significance level of the test (only consider significance level at 1%, 5% and 10% )

o If the null hypothesis is rejected, what should be the lowest significance level to reject the null? Eg. The lowest significance level to reject Ho is 1% if Ho is rejected at 1%, 5% and 10%.#p#分页标题#e#

o If the null hypothesis is not rejected, what should be the highest significance level to accept the null? Eg. The highest significance level to accept Ho is 10% if Ho is not rejected at 1%, 5% and 10%.

 

• Show all the necessary steps and calculations for your tests. 

o This is not a computing assignment, manual calculations must be presented for all of the above tests

 Formula should be presented, calculations should be shown for some data and present the final answer

o For the mean and standard deviation, Excel calculation is acceptable, no need to show the formula, just put the summary statistics into a table. 

 

• Please word process your responses as much as possible. 

o Marks will not be deducted for hand-written formulas and calculations however mark will be deducted for poor presentation or hand-written report. 

 

Mark Allocation: 

• The total mark for the assignment is 50 (account for 25% of your final mark)

• Questions a to d are worth 10 marks each

• 5 marks for presentation 

o Your report should be presented in a good format with separate sections for (original) introduction, tests and overall conclusion.

• 5 marks for an overall summary of your results, interpretations and any 

limitations. 

o The summary should be an evaluative response of the results of significant differences found amongst the variables conducted in the tests and any qualifying statements made about the nature of the testing data used. 

 

The report (including tables, calculations and histograms) must not exceed sixteen pages; marks will be deducted for exceeding the limit. Pages must be correctly numbered throughout.