ORCID Profile
0000-0003-0840-4141
Current Organisation
University of South Australia
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Publisher: SAGE Publications
Date: 03-2011
Publisher: Informa UK Limited
Date: 10-2012
Publisher: SAGE Publications
Date: 06-1989
DOI: 10.1177/000486588902200201
Abstract: Insider trading has been criminalised in Australia for over a decade. Yet there have been few prosecutions in respect of such conduct, and none of these have been successful. There is little doubt that insider trading in Australia is extensive and is to be found across many sectors of the securities industry. Despite this, the law has not proved to be an effective vehicle for the social control of insider trading or for the deterrence of such conduct. It seems that the criminal sanctions for insider trading have been largely symbolic in nature. This article explores the obstacles to enforcement of criminal laws in this area by reference to findings from a national empirical study funded by the Criminology Research Council. The study involved in-depth interviews with almost 100 key figures in the Australian securities industry (brokers, lawyers, merchant bankers etc) and of officials involved in its regulation (from the Corporate Affairs Commissions and the Australian Stock Exchange). Problems in detection, proof and punishment, in the nature and extent of regulatory resources devoted to this area and in the content of the law itself are identified and discussed.
Publisher: OECD
Date: 26-11-2007
Publisher: Palgrave Macmillan UK
Date: 07-12-2017
Publisher: Virtus Interpress
Date: 2006
DOI: 10.22495/COCV3I4P10
Abstract: The ownership and control of government owned companies presents a major challenge for the integrity of established corporate law ideas regarding accountability of directors and the independence of government owned companies. Drawing upon experience from China and Australia, the article discusses some of the key corporate governance tensions that have emerged from the corporatization of state owned assets. The attempt to uncritically apply private sector ideas to the corporatisation of state-owned and controlled companies is fraught with difficulties that are discussed in this article. The article also examines attempts to place state owned companies on a sounder conceptual footing through changes to their culture brought about by adopting and embedding guidelines and standards, such as the recent OECD Guidelines on the Corporate Governance of State-owned Enterprises
Publisher: Emerald
Date: 04-01-2011
DOI: 10.1108/13590791111098771
Abstract: The financial crisis has been something of a turning point in the regulatory response to financial crime around the world. The failure of light‐handed regulation and risk assessment by both industry and regulators made the operation of financial regulatory agencies almost untenable, often leading to calls for their replacement by more effective agencies. The purpose of this paper is to assess the nature of this regulatory challenge. The paper discusses some of the case studies that have emerged from the dark side of regulatory and enforcement policies in recent times. A culture of minimal regulation of financial markets meant that many undesirable practices (such as insider trading, foreign corrupt practices, tax avoidance, money laundering and other frauds) were able to avoid detection until public outrage led to regulatory and prosecutorial agencies being prompted into action following the collapse of financial markets. More detailed studies of particular institutions will be necessary this will become possible as the current financial crisis subsides. This paper explores some of the factors behind this state of affairs and makes policy recommendation in regard to the need for more effective internal controls and monitoring measures within the modern financial corporation.
Publisher: Informa UK Limited
Date: 22-06-2015
Publisher: Routledge
Date: 03-11-2016
Publisher: Informa UK Limited
Date: 10-2011
Publisher: SAGE Publications
Date: 09-1980
Publisher: Victoria University
Date: 03-10-2011
DOI: 10.15209/VULJ.V1I1.6
Abstract: Many elements of British company law are deeply embedded in 19th century assumptions. Change has come very slowly when efforts have been made to modernise company law in the United Kingdom. The passage of the Companies Act 2006 was a significant advance after a lengthy period of debate and consultation, but the outcome is far from perfect. This legislation has, however, introduced some important new concepts into this body of British law. The Act sought to simplify company law and to start with a small firm focus as these comprise the vast majority of companies. For the first time, the Act also codified the duties of directors and introduced the concept of ‘enlightened shareholder value’, to give greater attention to stakeholders other than shareholders and to encourage companies to adopt more long-term perspectives. This paper explores some of these important changes.
Publisher: SAGE Publications
Date: 09-1982
Publisher: SAGE Publications
Date: 09-1979
Publisher: Informa UK Limited
Date: 02-01-2020
Publisher: Wiley
Date: 06-2017
DOI: 10.1002/IIR.1275
Publisher: SAGE Publications
Date: 06-1990
Publisher: Edward Elgar Publishing
Date: 29-01-2016
Publisher: Oxford University Press (OUP)
Date: 1985
DOI: 10.1093/SLR/6.3.84
Publisher: SAGE Publications
Date: 06-1990
DOI: 10.1177/000486589002300205
Abstract: This article reports findings from a national empirical study of insider trading in Australia. The study is based upon in-depth interviews conducted with almost one hundred key actors involved in the Australian securities industry. The interviews were conducted in Sydney, Melbourne, Perth and Canberra and involved stock exchange officials, brokers, merchant bankers, lawyers in large law firms, various other financial advisers and observers as well as national, state and territory corporate regulatory officials. Although it was not the intention of this study to seek to quantify the extent of insider trading, something which is probably not possible to achieve, it was found that as insider trading was seen by most observers to be commonplace in Australia, this was likely to be a good indicator of its extent. This research also found mat insider trading tended to be more prevalent in certain situations, such as in takeovers and in closely held corporations, and that it was more likely to occur amongst particular groups involved in the Australian securities industry.
Publisher: SAGE Publications
Date: 12-1978
Publisher: Routledge
Date: 04-05-2012
Publisher: Routledge
Date: 20-10-2009
Publisher: Oxford University Press (OUP)
Date: 14-02-2012
DOI: 10.1002/STEM.1011
Abstract: Mutations in human induced pluripotent stem cells (iPSCs) pose a risk for their clinical use due to preferential reprogramming of mutated founder cell and selection of mutations during maintenance of iPSCs in cell culture. It is unknown, however, if mutations in iPSCs are due to stress associated with oncogene expression during reprogramming. We performed whole exome sequencing of human foreskin fibroblasts and their derived iPSCs at two different passages. We found that in vitro passaging contributed 7% to the iPSC coding point mutation load, and ultradeep licon sequencing revealed that 19% of the mutations preexist as rare mutations in the parental fibroblasts suggesting that the remaining 74% of the mutations were acquired during cellular reprogramming. Simulation suggests that the mutation intensity during reprogramming is ninefold higher than the background mutation rate in culture. Thus the factor induced reprogramming stress contributes to a significant proportion of the mutation load of iPSCs.
Publisher: SAGE Publications
Date: 09-1981
Publisher: SAGE Publications
Date: 12-1982
Publisher: Cambridge University Press (CUP)
Date: 20-05-2016
DOI: 10.1017/ASJCL.2016.3
Abstract: In 2006, China enacted its first rescue-oriented Enterprise Bankruptcy Law with the aim of establishing its corporate rescue culture. But the corporate reorganization procedure that is at the heart of the new bankruptcy law has not been used frequently. It is appropriate to ask why the use of China’s new corporate rescue law has been so low. Meanwhile, in the existing corporate reorganizations under the 2006 Law , most debtors were excluded from the reorganization process, so that the Chinese new debtor-in-possession model, which seems to be a desirable control format, was largely shelved. Why so? This article explores these two issues through the use of empirical data collected from Zhejiang, a province with a significantly larger number of reorganizations than most other Chinese provinces.
Publisher: Routledge
Date: 28-11-2018
Publisher: SAGE Publications
Date: 03-1980
Publisher: Routledge
Date: 17-11-2010
Publisher: Cambridge University Press
Date: 21-07-2011
Publisher: SAGE Publications
Date: 03-1983
Publisher: SAGE Publications
Date: 12-1991
DOI: 10.1177/000486589102400305
Abstract: Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generally.
Publisher: Edward Elgar Publishing
Date: 28-12-2012
Publisher: Oxford University Press (OUP)
Date: 21-02-2014
DOI: 10.1093/CJCL/CXU002
Publisher: SAGE Publications
Date: 09-1984
Publisher: SAGE Publications
Date: 06-1984
Publisher: SAGE Publications
Date: 12-1996
Publisher: Informa UK Limited
Date: 02-01-2018
Publisher: Elsevier BV
Date: 2011
DOI: 10.2139/SSRN.1807032
Publisher: Oxford University Press (OUP)
Date: 03-2016
DOI: 10.1093/CJCL/CXW002
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for Roman Tomasic.