|
ACCOUNTING QUANTITATIVE METHODS 516 516号会计计量方法
You should be able to start work after Lecture 8. This Business Report is due on 7 May 2012 10am.
你应该在第八课之后开始你的工作，这个商业报告截止时间是2012年5月七号上午十点。
The International Union of Accountants is a body of many accounting firms across the globe which reports on global movements in personal taxes.
国际会计师联盟是遍布全球个人所得税业务的许多的事务所之间联合形成的组织。
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_s12012_BR_data.xls with the following variables.
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.目前的会计事务所首席执行官，通过国际会计师联合会的一份报告（通过回答下面的问题）你就会发现问题。
In your report, answer the following questions.在你的报告中，你需要回答下面的问题
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?
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?http://www.ukassignment.org/lxszy/
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进一步的说明
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.对于每个上述问题，需要进行独立的统计测试，来回答问题。此报告应以专业的方式，你需要呈现出强有力的证据来对数据进行分析。
• Your report should also include technique identification and any underlying assumptions required.报告还应当包括技术鉴定和任何所需的基本假设。
o Why do you use a particular technique?
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?
o If the null hypothesis is not rejected, what should be the highest significance level to accept the null?
• 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:标记分配：
• 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 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.
|
