澳大利亞科廷科技大學(xué)會(huì)計(jì)專業(yè)留學(xué)生碩士essay輔導(dǎo)-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(guó)際會(huì)計(jì)師聯(lián)合會(huì)是一個(gè)身體的許多世界各地的全球個(gè)人所得稅變動(dòng)報(bào)告的會(huì)計(jì)師事務(wù)所。今年，國(guó)際會(huì)計(jì)師聯(lián)合會(huì)的董事會(huì)在過去的七年里，每年進(jìn)行的一項(xiàng)調(diào)查對(duì)來自77個(gè)國(guó)家的個(gè)人所得稅。國(guó)際會(huì)計(jì)師聯(lián)合會(huì)會(huì)計(jì)總監(jiān)，旨在得出結(jié)論，人們是如何在世界和個(gè)人所得稅的主要促進(jìn)因素的不同部位的征稅。為便于比較，研究集中在每一個(gè)國(guó)家的中央政府，應(yīng)納個(gè)人所得稅率最高。因此，在77個(gè)國(guó)家中的每一個(gè)，她已經(jīng)確定了經(jīng)濟(jì)合作與發(fā)展組織的成員，地區(qū)和過去七年的稅率。該數(shù)據(jù)被存儲(chǔ)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(biāo)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(bào)告中，回答下列問題。

 

了。在經(jīng)合組織成員在不同地區(qū)有差異嗎？

 

二。稅率變動(dòng)超過7年期間是否有證據(jù)嗎？

 

三。是否有證據(jù)表明，經(jīng)合組織成員國(guó)2009年的稅率是大于2009年非經(jīng)合組織成員國(guó)的稅率？

 

四。是否有證據(jù)表明，2009年的稅率，在不同地區(qū)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(biāo)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.