澳大利亞科廷科技大學會計專業留學生碩士作業輔導-ACCOUNTING QUANTITATIVE METHODS

澳大利亞科廷科技大學會計專業留學生碩士essay輔導-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. 

國際會計師聯合會是一個身體的許多世界各地的全球個人所得稅變動報告的會計師事務所。今年，國際會計師聯合會的董事會在過去的七年里，每年進行的一項調查對來自77個國家的個人所得稅。國際會計師聯合會會計總監，旨在得出結論，人們是如何在世界和個人所得稅的主要促進因素的不同部位的征稅。為便于比較，研究集中在每一個國家的中央政府，應納個人所得稅率最高。因此，在77個國家中的每一個，她已經確定了經濟合作與發展組織的成員，地區和過去七年的稅率。該數據被存儲通過下列變量文件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#分頁標題#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?

在您的報告中，回答下列問題。

 

了。在經合組織成員在不同地區有差異嗎？

 

二。稅率變動超過7年期間是否有證據嗎？

 

三。是否有證據表明，經合組織成員國2009年的稅率是大于2009年非經合組織成員國的稅率？

 

四。是否有證據表明，2009年的稅率，在不同地區不同？

 

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#分頁標題#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.