317 results for Working or discussion paper, Lincoln University Research Archive

  • Cultural and other influences on student perceptions of the use of case studies and study groups in management accounting

    Weil, S.; Laswad, F.; Frampton, C. M.; Radford, J.

    Working or discussion paper
    Lincoln University

    Recent accounting education literature indicates a trend towards an increasing use of case studies, groups and cooperative learning. The literature in these fields is primarily of a descriptive nature, either suggesting how to apply the principles of cooperative learning, or illustrating specific applications of the case method of instruction. Limited empirical evidence exists regarding student perceptions of the use of case studies, study groups and cooperative learning. This evidence is inconclusive regarding the use and/or effectiveness of cooperative learning, groups and the case method, or of students’ perceptions of these teaching methodologies. This study examines students’ perceptions of the use of case studies and group learning in a management accounting course and identifies the influences on such perceptions. The context within which the study is conducted is an undergraduate accounting degree programme being conducted by a New Zealand university in Malaysia. The student population comprised Malaysian students of three different ethnic backgrounds, namely, Malay, Chinese and Indian. The study examines whether their perceptions are influenced by students’ ethnic backgrounds, gender, individualistic/ collectivist beliefs and extroverted/ introverted personality traits. In addition, the study examines whether there is a relationship between students’ perceptions about the use of study groups/the case method and performance in case study assignments. The research is conducted by the administration of a questionnaire. An analysis of the results reveals significant differences in perceptions of participation in study group activity by gender and by collectivistic/individualistic beliefs. There are also significant differences in perception of the use of case studies, without study groups, by collectivistic/ individualistic beliefs and by BCM Grade Point Average for degree studies. The study is useful for educators who use or intend to use case studies and/or study groups in delivering a course by highlighting issues which need to be addressed prior to pedagogical design, for example, the gender composition of the student population, as well as the individualistic / collectivistic beliefs of the population.

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  • Practical PC skills of newly qualified chartered accountants : a study of the training programme of the Institute of Chartered Accountants in Ireland

    McCourt Larres Patricia; Oyelere Peter, B.

    Working or discussion paper
    Lincoln University

    Substantial literature studied here showed the need for practical personal computing (PC) skills among accounting professionals. However, the effectiveness of PC courses designed to inculate these skills in accountants has not been investigated. This article examines the perceptions of newly qualified members of ICAI on their PC skills prior and post undertaking the Institute's PC skills programme. It finds significant perceived improvement in PC skills after completing the programme. However, notwithstanding this improvement, concern was expressed among newly qualified members that the Institute was not taking advantage of students’ existing PC knowledge and developing more advanced and integrated programmes which are necessary to meet the needs of their work environment and professional careers.

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  • Emigration data: we need a change of focus

    Sanyal, A.

    Working or discussion paper
    Lincoln University

    Tbe emigration data project can be boosted by adopting a development focus in issues of emigration, the concern with the bilateral issues between origin and host countries notwithstanding. Increased demand for information on links between emigration and local development will increase allocation for information; and new queries will generate databases that we do not collect now, facilitating new research and understanding. The paper surveys our present databases and future requirements from this point of view. It first surveys our current knowledge of the links between emigration and development. It then identifies the areas where we cannot produce precise answers or quantify them because of inadequate data, rather than inadequate knowledge. This produces a preliminary wish list for data. Then the paper asks what further linkages we should strive to understand next. It argues that to analyse the links better, we should develop the capability for forecast and simulation of income effect, price effect and terms of trade effects of emigration. Many policy questions hinge on general equilibrium issues that can be adequately answered using these effects in a partial equilibrium framework. By using illustrative models for the effects, the paper tries to identify databases required for this sort of project. This provides a second round of wishes. Finally, data requirements identified throughout the paper are summarised, and strategies for collecting them discussed. Depending on the information, important recommendations are: (i) disaggregation of some categories in published tables; (ii) change of accounting format in some cases; (iii) periodic survey of emigrants in destination countries, and Indian districts of large emigration; (iv) database on internal migration and index of wages at major labour markets; (v) index of wages for highly emigrant skills; (vi) sociological study of returnees with structured interviews; (vii) procuring micro databases developed by private researchers.

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  • Process studies of tourists' decision-making: the riches beyond variance studies

    Smallman, C.; Moore, K.

    Working or discussion paper
    Lincoln University

    We discuss the paucity of rich decision-making models in tourism. Following a review ofdecision-making approaches, in which we include the emerging paradigm of naturalisticdecision-making, we find that the literature on tourists’ decision-making is dominated by‘variance’ studies of tourists’ decisions by causal analysis of independent variables thatexplain choices by tourists. We contend that this is at odds with the ontology of decisionmakingas a process, a deeper understanding of which may only be generated through processstudies of tourists’ decision-making. This typically involves narrating the emergent actionsand activities by which individual or collective endeavours unfold. We discuss theimplications of this in the context of building and testing naturalistic models and simulationsof tourists’ decision-making.

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  • Appropriate level of protection: a New Zealand perspective

    Bigsby, H. R.

    Working or discussion paper
    Lincoln University

    The paper presents a model for quantifying quarantine-related trade barriers by combining the two basiccomponents of pest risk assessment, probability of establishment and economic effects, into a singlemanagement framework, Iso-Risk. The model provides a systematic and objective basis for defining andmeasuring acceptable risk and for justifying quarantine actions relative to acceptable risk.

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  • Papers presented at the New Zealand Agricultural and Resource Economics Society (Inc.) eleventh Annual Conference : Tahuna Conference Centre, Nelson, August 2005

    Agribusiness and Economics Research Unit

    Working or discussion paper
    Lincoln University

    Published on behalf of the New Zealand Agricultural and Resource Economics Society by Agribusiness and Economics Research Unit, Lincoln University, [2005].

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  • Demand prospects for beef

    Philpott, B. P.

    Working or discussion paper
    Lincoln University

    Paper contributed to New Zealand Institute of Agricultural Science Symposium New Zealand Beef Production, Processing and Marketing’: Hamilton, August 24-28th 1970.

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  • New Zealand, The Ten, and future market strategies

    McCarthy, Owen

    Working or discussion paper
    Lincoln University

    Photocopied material - reissue of Canterbury Chamber of Commerce economic bulletin, no. 559, published 1972.

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  • Marketing of agricultural and horticultural products : selected examples, apples, barley, summerfruit, wool

    Nicholson, K. B.

    Working or discussion paper
    Lincoln University

    This report provides insights into selected primary industries in New Zealand. The primary industries covered are apple, barley, summerfruit, and wool. Production, marketing, and organisation are examined, along with quality control and market trends.

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  • Existence advertising, price competition, and asymmetric market structure

    Eaton, B. C.; MacDonald, I. A.; Meriluoto, L.

    Working or discussion paper
    Lincoln University

    We examine a two stage duopoly game in which firms advertise their existence to consumers in stage 1 and compete in prices in stage 2. Whenever the advertising technology generates positive overlap in customer bases the equilibrium for the stage 1 game is asymmetric in that one firm chooses to remain small in comparison to its competitor. For a specific random advertising technology we show that one firm will always be half as large as the other. No equilibrium in pure price strategies exists in the stage 2 game and as long as there is some overlap in customer bases the mixed strategy equilibrium is far from the Bertrand equilibrium.

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  • Papers presented at the New Zealand Branch, Australian Agricultural Economics Society Conference, Flock House, Bulls, July 1989

    Agribusiness and Economics Research Unit

    Working or discussion paper
    Lincoln University

    Published on behalf of the New Zealand Branch, Australian Agricultural Economics Society by Agribusiness and Economics Research Unit, Lincoln College, [1989].

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  • The impacts of the Thailand-Australia Free Trade Agreement and Thailand-New Zealand Closer Economic Partnership on Thailand dairy import prices

    Suriya, P.; Gan, C.; Hu, B.; Cohen, D.

    Working or discussion paper
    Lincoln University

    This study investigates the impacts of the Thailand-Australia Free Trade Agreement (TAFTA) and Thailand-New Zealand Closer Economic Partnership (THNZCEP) on Thailand dairy import prices. The study employs an import price model to examine the effects of the Thailand tariff reduction for New Zealand and Australian dairy products on the prices of New Zealand and Australian dairy products.

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  • Papers presented at the New Zealand Agricultural and Resource Economics Society (Inc.) Fifth Annual Conference : "Public - v - private interests : the role of the state in agriculture" : incorporating the 23rd Annual Conference of the New Zealand Branch of the Australian Agricultural and Resource Economics Society (Inc.) : Blenheim Country Lodge, July 1998

    Agribusiness and Economics Research Unit

    Working or discussion paper
    Lincoln University

    Published on behalf of the New Zealand Agricultural and Resource Economics Society (Inc.)

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  • Spam: solutions and their problems

    Eaton, B.; MacDonald, I.; Meriluoto, L.

    Working or discussion paper
    Lincoln University

    We analyze the success of filtering as a solution to the spam problem when used alone or concurrently with sender and/or receiver pricing. We find that filters alone may exacerbate the spam problem if the spammer attempts to evade them by sending multiple variants of the message to each consumer. Sender and receiver prices can effectively reduce or eliminating spam, either on their own or when used together with filtering. Finally, we discuss the implications for social welfare of using the different spam controls.

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  • The future profitability of beef production in New Zealand

    Johnson, R. W. M.

    Working or discussion paper
    Lincoln University

    Paper contributed to New Zealand Institute of Agricultural Science Symposium "New Zealand Beef Production, Processing and Marketing", Hamilton, August 24-28th 1970.

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  • Rational expectations of own performance: An experimental study

    Clark Jeremy; Friesen Lana

    Working or discussion paper
    Lincoln University

    According to rational choice theory, people will choose their careers, level of work effort or investment based in part on their expectations of success. But are people’s expectations of their likelihood of success accurate? Evidence accumulated by psychologists suggest that on average people underestimate their risks and overestimate their abilities relative to others. We test for such optimistic bias in experiments where people must predict their relative or absolute success in incentivebased verbal and maximization contests. We ask subjects to provide initial and revised point estimates of their success rates, either hypothetically or with a scoring rule that rewards forecast accuracy. We then passively measure the quantity and quality of subjects’ efforts and subsequent outcomes. Bias in forecasts is evaluated at the aggregate level as done by psychologists, but also at the individual level using realized outcomes. We find limited evidence of excess optimism only in relative maximization contests when encountered first, and excess pessimism or accuracy elsewhere. Experience across contests and updating does not always increase the accuracy of self-assessed forecasts, and even when accuracy improves biases are rarely eliminated entirely. Methodologically, we find no evidence that a modest quadratic scoring rule introduces moral hazard for own-outcome forecasts, but neither does it increase forecast accuracy or lower variance.

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  • Credit constraints and impact on farm household welfare: evidence from Vietnam's north central coast region

    Tran, M. C.; Gan, Christopher; Hu, Baiding

    Working or discussion paper
    Lincoln University

    This study aims at identifying factors affecting formal credit constraint status of rural farm households in Vietnam’s North Central Coast region (NCC). Using the Direct Elicitation method (DEM), we consider both internal and external credit rationing. Empirical evidences confirm the importance of household head’s age, gender and education to household’s likelihood of being credit constrained. In addition, households who have advantages of farm land size, labour resources and non‐farm income are less likely to be credit constrained. Poor households are observed to remain restricted by formal credit institutions. Results from the endogenous switching regression model suggest that credit constraints have negative impact on household’s consumption per capita and informal credit can act as a substitute to mitigate the influence of formal credit constraints.

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  • Valuation of impacts of incursions on biodiversity: A review of the literature

    Sharp, Basil M. H.; Kerr, Geoffrey N.; Kaval, Pamela

    Working or discussion paper
    Lincoln University

    This report provides an overview of the economic literature on invasive species with focus aimed at economic valuation. The report opens with an overview of economics concepts related to invasive species. Costs of invasive species are then discussed, followed by a description of the pathways and impacts of incursions relevant to valuation, economic models underpinning valuation of incursion events, valuation methods and methodological options, as well as prospects for benefits transfer. Conclusions and recommendations are then presented.

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  • Papers presented at the New Zealand Branch Australian Agricultural Economics Society Conference, Blenheim, June 1986

    Agricultural Economics Research Unit

    Working or discussion paper
    Lincoln University

    Published on behalf of the New Zealand Branch of the Australian Agricultural Economics Society

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  • Recent developments in the meat industry with particular reference to Otago and Southland

    Pilling, R. G.

    Working or discussion paper
    Lincoln University

    Based on a paper presented to Otago Branch, N.Z. Economic Society, October 22nd, 1969.

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