31 results for Unclassified, 2016

  • Detecting Fraud in Chinese Listed Company Balance Sheets

    Wei, Y; Chen, JG; Wirth, CG (2016-04-01)

    Unclassified
    Massey University

    This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation. Prior practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.

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  • Culture-Centered Method: The nuts and bolts of co-creating communication infrastructures of listening in communities

    Dutta, M; Thaker, JJ (2016)

    Unclassified
    Massey University

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  • I am not the problem : challenging deficit narratives of indigenous development through alternative media : a research report presented in partial fulfilment of the requirements for the degree of Master of International Development, Massey University, Palmerston North, New Zealand

    Stillwell, Laura (2016)

    Unclassified
    Massey University

    The aim of this research was to explore the extent to which alternative media sources challenge normative representations of Indigenous peoples and provide an opportunity for alternate representations, specifically expressions of agency and empowerment. Mainstream media oversimplifies Indigenous development goals and relies heavily upon stereotypes and problematising discourses. Critical analysis of alternative news articles show that alternative media represents issues related to Indigenous development from a collective perspective, demonstrating a strong presence of solidarity. Contestation of problematising discourses is commonly situated in a context of colonisation and ongoing marginalisation and through this narrative stories of agency and empowerment are shared. Overwhelmingly, there was evidence that Indigenous development was not being undertaken in a participatory approach, the state failing to consult and instead enforcing paternalistic and punitive policies specifically targeting Indigenous communities. A key finding of this research is that alternative media provides a voice for those silenced by state processes and policies, disseminating urgent calls for community-based engagement and recognition of the ongoing impacts of colonisation for Indigenous development.

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  • Sustainable development : a model Indonesian SRI co-operative : this research paper is presented in partial fulfilment of the requirements for the degree of Master of International Development, Massey University, New Zealand

    Sharp, Gawain (2016)

    Unclassified
    Massey University

    This research report explores how ‘sustainable livelihoods’ have been achieved at a model cooperative using the ‘System of Rice Intensification’ named SIMPATIK. To conduct the research a novel template was developed. The framework was required following a review of sustainable livelihood literature which found deficiencies with the ‘sustainable livelihoods framework’, particularly its treatment of equity, social capital, culture and agro-ecology which disqualified the framework as an appropriate approach for the research. Amekawa’s (2011) ‘Integrated Sustainable Livelihoods Framework’ which synthesises agro-ecology and the sustainable livelihoods framework is then discussed. Further work is then presented on social capital which this paper argues has a critical role in facilitating access to livelihood capitals. A discussion of the significance of culture then follows to underline its importance as a form of livelihood capital. The research then introduces an operational model that is appropriate to the local cultural, institutional and geographical context to demonstrate how livelihood capitals are linked to livelihood outcomes, a model I have labelled the ‘Apt-Integrated Sustainable Livelihoods Framework’. This framework is then informed through field research at the SIMPATIK co-operative. Impact pathways through ‘synergetic forms of social capital’ and the System of Rice Intensification (SRI) are shown indeed to lead to sustainable livelihood outcomes for research participants. The ‘sequencing’ of livelihood capitals is seen to be critical and the research culminates in the development of a ‘SRI Co-operative Template for Sustainable Livelihoods’; a transferable model that shows how SRI can be promoted as a sustainable livelihood strategy.

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  • Involving young men in preventing violence against women : a case study of Instituto Promundo's Program H : a research report presented in partial fulfilment of the requirements for the degree of Master of International Development at Massey University, Manawatū, New Zealand

    Rose, Courtney-Jane (2016)

    Unclassified
    Massey University

    Intimate partner violence among youth is recognised as a public health concern, an obstacle to economic development, and a gross violation of human rights. This research found that intimate partner violence against women is closely linked to inequitable gender attitudes. In order to combat violence related to these gender attitudes, prevention interventions have particularly targeted young men in recent years. However, in aiming to solve this issue, violence prevention has often heavily focused on reducing the risk of negative behaviour, rather than positively empowering youth participation and growth. Approaches that instead view youth as resources to be developed, rather than simply as risks to society, are recommended. This research is focusing specifically on Instituto Promundo as an example of an organisation that seeks to fulfil youth rights in practice and improve youth behaviour and attitudes relating to gender within the Brazilian context. Promundo’s ‘Program H’ works to empower young men to rewrite harmful traditional masculinities and ultimately prevent violence through engagement in both individual and community activities. This report utilised a Positive Youth Development framework to investigate Program H, and found that the initiative has the potential to simultaneously prevent the risk of violence while also promoting positive youth behaviour. Program H significantly contributes to changing inequitable gender norms amongst young men, with potential positive and empowering flow-on effects to the young people of Brazil and the wider Latin American region.

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  • Thesis review : Gender, migration and communication networks : mapping the communicative ecology of Latin American migrant women in New Zealand /Aotearoa

    Ayallo, Irene (2016-10-04)

    Unclassified
    Unitec

    In this thesis, the author investigates the role of communication networks in the pre-and post-migration process of Latin American women resettled in New Zealand. This well researched and skilfully written thesis begins from the premise that while the process of migration and resettlement is complex and challenging for all migrants, it is more demanding for women. Because of socially constructed biological and social differences, which usually portray women as subordinate to men, the conventional perception is that women are dependent on their husbands and less active in the migration decision and process. This view is negated in this thesis. Latin American women in this study voluntarily migrated as skilled migrants and/or for professional reasons. The author also discusses how women use formal and informal communication networks to integrate, to maintain their culture and language, and for personal development. The narratives of Latin American women migrating to New Zealand and their communication networks were, however, absent in literature and this thesis sets out to address this gap.

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  • Time for a change / workbook one : preparing for residential treatment

    Birks Ang, Ben; Forrester, Rachel; Buglass, Andrew; Brett, Rohelle; Doswell, Kate; Noomotu, Tangi; Christie, Debbie; Koning, Ashley; Fowler, Michelle; Hampton, Jacqui (2016)

    Unclassified
    Unitec

    This workbook is designed to help you get ready for your residential stay, so you can get the most out of it. Over the next few pages, you’ll get a chance to think about how it might work for you, and what you need to do to get ready for your stay with us. You can work through this workbook by yourself, or with others – like a supportive friend or your drug and alcohol practitioner.

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  • Transition to a low-carbon economy for New Zealand

    Sims, Ralph; Barton, Barry; Bennett, Paul; Isaacs, Nigel; Kerr, Suzi; Leaver, Jonathan; Reisinger, Andy; Stephenson, Janet (2016-04)

    Unclassified
    Unitec

    The problem The climate is changing. Average temperatures are increasing due to human activity, which has driven increasingly high levels of greenhouse gas (GHG) emissions. The 2015 Paris Climate Agreement adopted by 195 countries has the goal that the world will limit the increase in global temperature to well below 2 degrees Celsius (2 degrees C) above pre-industrial levels, and will pursue efforts to limit the increase to below 1.5 degrees C. Global GHG emissions continue to rise and under current trends, the world is heading towards a global 3–4 degrees C temperature rise. This will result in negative impacts on the global economy and significantly increase the risks from climate change through rising temperatures, accelerated sea level rise, changes in rainfall patterns, more frequent extreme weather events, and higher costs to adapt or protect ourselves and our infrastructure. We will need our economy to become more resilient. In order to limit temperature rise, we must reduce GHG emissions and work towards a low-carbon economy. The low-carbon economy for New Zealand, as defined in this study, is one that trends towards net zero emissions of carbon dioxide (CO2), over the next few decades, while also reducing emissions of shorter-lived gases, mainly methane (CH4). Reducing CO2 is particularly important as it stays in the atmosphere for hundreds to thousands of years. Prioritising CO2 emission reductions in the near term is consistent with the authoritative assessment of the Intergovernmental Panel on Climate Change (IPCC) concerning the actions needed globally to stabilise the climate and to limit warming to well below 2°C. This study provides a scientific analysis of the complex situation we find ourselves in and what we can best do about it. All New Zealanders need to understand the threats of climate change, accept that we need to change the way we act, realise there are trade-offs that will need to be made, and become personally involved in implementing mitigation solutions. Mitigation is where we take action to either reduce emissions, or support the removal of GHGs from the atmosphere. We have the potential to make the transition to a low-carbon economy within several decades by taking mitigation actions. While this will have costs, it will also bring benefits and opportunities that need to be considered. This study is a first step to enable an open debate around options, choices and time frames. There is very limited publicly available information on what we can and need to do, or the costs and policy options for their implementation now, or later, in individual sectors and across the economy. Such information is critical if we want to have a broad and inclusive debate involving all New Zealanders about how we best make the transition to a low-carbon economy, and the emissions reductions that could be achieved over time (commonly called emissions pathways). Addressing the information gaps so that we can have an informed debate is a very high priority.

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  • Thesis review : the role of SANZ, a migrant radio programme, in making sense of place for South African migrants in New Zealand

    Meadows, Michael (2016-11-15)

    Unclassified
    Unitec

    This study is a detailed, qualitative exploration of the role played by a South African migrant radio programme, SANZ Live, in supporting its audience to create a sense of place in Auckland, New Zealand, through a range of on- and off-air activities. The thesis concludes that SANZ Live contributes to the creation of opportunities for South African migrants to find a sense of place through producing media content, participating in face-to-face communication through the off-air activities of SANZ Live, participating in SANZ Live social media and perpetuating aspects of South African culture through various programme-related activities. This multi-layered participation works to establish a new routine and a hybrid culture that enables South African migrants to establish new individual, group and collective identities – establish new individual, group and collective identities – becoming ‘South African Kiwis’ – in their new home of choice.

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  • Tales of the unexpected: halloysite delivers surprises and a paradox

    Lowe, David J.; Churchman, G. Jock (2016)

    Unclassified
    University of Waikato

    Despite being first described nearly 200 years ago, halloysite still has the capacity to surprise. We report here the remarkable discovery in New Zealand of two new morphologies for this 1:1 Si:Al layered aluminosilicate member of the kaolin subgroup. One discovery was entirely serendipitous, thus lending validity to the famous phrase attributed to scientist Isaac Asimov: The most exciting phrase to hear in science, the one that heralds new discoveries, is not “Eureka” but “That’s funny...”. Moreover, the recognition of one of the new morphologies of halloysite helped enable a long-standing problem regarding the geotechnical property of sensitivity and its impact on landsliding in the Tauranga region, eastern North Island, to be solved. Such landsliding has commonly been attributed (possibly erroneously) to the dominance of nanocrystalline allophane, the clay commonly associated with halloysite in many weathered pyroclastic sequences and volcanogenic soils in North Island. In this article, we briefly summarise the circumstances and implications of the two discoveries relating to halloysite morphology, one published in Clay Minerals and the other in Geology, and a third study (also in Clay Minerals) relating in part to the formation of halloysite.

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  • A whakapapa of technical, trade and vocational education in Aotearoa, New Zealand : origins of a hybrid VET system

    Maurice-Takerei, Lisa (2016-08-18)

    Unclassified
    Unitec

    This monograph provides a short history that discusses some of the changes, transformations and tensions from which TVET and in particular trade-related education in New Zealand has arisen. The monograph is part of a broader doctoral thesis, which explores the work of trade tutors in New Zealand polytechnics. The chapter from which the monograph has arisen stems from a desire to better understand the often-opaque environment in which TVET operates in New Zealand.

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  • They are the elements in the room but only very briefly

    Hartshorn, R.M. (2016)

    Unclassified
    University of Canterbury Library

    Chemistry made it into the mainstream news last week, following the announcement from the International Union of Pure and Applied Chemistry (IUPAC) that four new elements have been discovered. So is this a big deal and what does it really mean? Well, like many things, the answer is that it depends on who you are and what you care about. But apart from anything else, in the complete history of human activity we have (now) found only 118 elements, so discovering one, let alone four, is a rare and remarkable event.

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  • Kia kaha Europe: Teaching and Learning European Union Law in New Zealand

    Masselot, A. (2016)

    Unclassified
    University of Canterbury Library

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  • Middle managers play an essential role in executing change

    Arnaud, N.; Mills, C.E. (2016)

    Unclassified
    University of Canterbury Library

    There is much talk about change and how managers must communicate during change to ensure it occurs smoothly. However, seldom does advice for managing change go beyond the language of change; the ways to explain a proposed change and persuade workers of its importance and how they can ‘get on board’. This advice rarely looks at the non-verbal tools that managers can have at their disposal to influence change. How does materiality contribute in practice to the implementation of a strategic change? And what kind of materiality can be mobilised in this process? These are the two questions we addressed in a paper recently published in the British Journal of Management entitled Materializing Strategy in Mundane Tools: the Key to Coupling Global Strategy and Local Strategy Practice?

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  • A Prosthesis and the TPPA

    Cooper, G. (2016)

    Unclassified
    University of Canterbury Library

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  • The absent elephant in the 2016 : Modernising Child Youth and Family Expert Panel Report

    Kenkel, David (2016-04)

    Unclassified
    Unitec

    Sometimes the most interesting thing about a new policy document or report is not what is present in the document but what is absent. On receiving the report Investing in New Zealand’s Children and Their Families I used the very simple textual analysis technique of searching for the frequency of what I considered important words. Such a simple analysis does not necessarily create a window into the minds and thinking of the authors; however it does give some indications about what they consider important at least as measured by how frequently they talk about it.

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  • Science of our fisheries study is robust

    Simmons, Glenn; Whittaker, H; Haworth, Nigel; Pauly, D; Zeller, D (2016-05-23)

    Unclassified
    The University of Auckland Library

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  • Submission to the Parliamentary Select Committee on Foreign Affairs, Defence and Trade on the New Zealand Intelligence and Security Bill

    Small, D. (2016)

    Unclassified
    University of Canterbury Library

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  • An Open Letter to the Minister of Corrections

    Williams, David (2016-07-19)

    Unclassified
    The University of Auckland Library

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  • Book review: The Logic of Madness: A New Theory of Mental Illness

    Fletcher-Flinn, Claire (2016-06-23)

    Unclassified
    The University of Auckland Library

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