71 results for Working or discussion paper, Massey Research Online

  • Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets

    Mathews, M. R.; Higson, A. W. (2000)

    Working or discussion paper
    Massey University

    Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents. Many of these items are not purchased but internally generated within the organisation, and may account for much of the difference in magnitude between book value and market capitalisation. The International Accounting Standards Committee has recently issued IAS 38 to regulate the reporting of intangible assets, and includes therein the prohibition of those intangible assets, which have been internally generated. This prohibition would cut across recently developed practices in Australia and New Zealand. The problem is compounded by an increasingly close relationship between IASs and the national standards of both Australia and New Zealand, making it very likely that the problem areas within IAS 38 will be transferred to the national standards. This paper examines the areas within IAS 38, which are likely to lead to undesirable consequences, both for internally generated intangible assets but also in terms of the reinforcement of somewhat conservative aspects of financial accounting including historical cost and the inhibiting effects on new developments generally. The possible compounding effects of an expectations gap between the traditional and expected role of financial statements is briefly examined as a possible explanation of the divergence of opinion between different groups involved in the development of accounting standards and reports.

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  • Claims for wrongful pregnancy and child rearing expenses

    Thomas, C. M. (2002)

    Working or discussion paper
    Massey University

    Subsequently published as Cordelia Thomas, ‘Claims for wrongful pregnancy and damages for the upbringing of the child’ (2003) 26 University of New South Wales Law Journal 125. With permission of the UNSWLJ

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  • Should the law allow sentiment to triumph over science? The retention of body parts

    Thomas, C. M. (2002)

    Working or discussion paper
    Massey University

    The use of human body material including tissue and organs has been controversial for many centuries. Concerns arose in the eighteenth century about practices used to obtain corpses for dissection. Scientific studies in biotechnology have placed increased value on the body as a source of research material. At the same time there is now a greater emphasis on individual autonomy. Disputes reflect the striking differences between scientific or utilitarian perspectives and the body’s social meaning. This paper considers issues that have arisen in several countries relating to the use of body parts and considers whether the law in New Zealand is sufficient to prevent such problems from arising in New Zealand. The conclusion is that present legal structures are insufficient to keep pace with technological advances. If biotechnology is to advance, it is essential to address the issues of consent while respecting cultural and religious views of the need for respect for the human body.

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  • An exploratory investigation into the corporate social disclosure of selected New Zealand companies

    Hall, J. A. (2002)

    Working or discussion paper
    Massey University

    Corporate social disclosure, that is, the communication of an organisation’s social and environmental impact through the annual report or similar medium, is an increasingly important issue, and arguably has benefits for companies and society. This study investigates the corporate social disclosures of five companies over a five-year period, with the aim of investigating trends in corporate social disclosure in large New Zealand companies who operate in industries receiving public attention for their social and environmental impact. Corporate social disclosure was measured through number of sentences disclosed, and classified into theme (environment, energy, product, community, employee health and safety, employee other and general) and evidence (monetary quantitative, non-monetary quantitative and declarative). This study found no clear trend of increasing levels of corporate social disclosure; instead there was an increase in 1997 and a decrease in 1998. Legitimacy theory, political economy theory and economic conditions represented possible explanations for this trend, demonstrating the difficulty in using a single perspective to explain corporate social disclosure. Corporate social disclosure did not significantly increase from 1996 to 2000, and disclosure was primarily ‘quantitative’ and ‘employee other’, leading this research to posit that New Zealand companies are not responding to the increased worldwide importance of corporate social disclosure. In summary, this study provides valuable empirical evidence of corporate social disclosure in New Zealand, and also provides an example of the complexity of corporate social disclosure practice, and the difficulty in applying a single theoretical perspective to explain corporate social disclosure.

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  • Devolved school-based financial management in New Zealand : observations on the conformity patterns of school organisations to change

    Tooley, S.; Guthrie, J. (2003)

    Working or discussion paper
    Massey University

    This paper examines the intent and consequences of ‘new’ financial management (the ‘New Public Financial Management’) (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989 administrative reform of the NZ education system was predicated on a particular view of public sector management, which was characterised by the umbrella heading of ‘New Public Management’ (NPM). It was claimed that NPFM provided a link between the sets of values highlighted through the NPM reform process and the internal workings of various public sector organisations. The study provides case studies of the organisational financial management practices of four schools, some ten years after the reform. The observed practices are analysed and interpreted within a theoretical framework comprising two competing theories of change – NPM which provides the ‘normative’ intent for public sector organisational change, and institutional theory that offers an explanation of the ‘operational’ consequences of public sector organisational (i.e. schools) response to change. The findings suggest that accounting and management technologies have served a useful, political purpose, although not in the way espoused by NPM proponents.

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  • Has IFRS resulted in information overload?

    Morunga, M.; Bradbury, M. E. (2010)

    Working or discussion paper
    Massey University

    The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This relevant for the current debate on differential reporting and for assessing whether NZ IFRS has achieved its goals of reducing the cost of financial analysis. The purpose of this paper is to examine the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in the annual report. Our analysis shows that the annual report increased for 92% of our sample firms. The average increase in size was 29% of the prior years‟ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g., accounting policies and reconciliations) the increase is 15%.

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  • Rethinking Polynesian mobility: A new Polynesian Triangle?

    Barcham, Manuhuia; Scheyvens, Regina; Overton, John (2009-07-16T23:38:08Z)

    Working or discussion paper
    Massey University

    No abstract available

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  • The development of a strategic control framework and its relationship with management accounting

    Durden, C. H. (2001)

    Working or discussion paper
    Massey University

    Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus.

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  • A preliminary Scanning Electron Microscope (SEM) study of magnetite surface microtextures from the Wahianoa moraines, Mt Ruapehu, New Zealand.

    Mandolla, Stephanie; Brook, Martin S (2010-05-11T21:08:23Z)

    Working or discussion paper
    Massey University

    Scanning electron microscope (SEM) of quartz micro‐textures has routinely been used to identify the depositional environment of sediments in areas of former ice‐sheet glaciation. On volcanic mountains, where the geomorphic origin of ridge deposits is often poorly understood, quartz is much less abundant, so SEM analysis has not been used as a depositional discriminator. Preliminary research on surface micro‐textures of abundant magnetite grains from the Wahianoa moraines, south‐eastern Mt Ruapehu, suggests that SEM of magnetite may be useful in determining the process‐origin of deposits. We describe micro‐textures and surface characteristics of samples of magnetite, and our study shows that many of the micro‐textures visible on quartz, thought to be diagnostic of glacial transport, are present on magnetite too. However, evaluating whether SEM analysis of magnetite is an applicable technique will require a better understanding of the microtextures occurring on known glacial, fluvioglacial and aeolian deposits on volcanic mountains.

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  • The development of social and environmental accounting research 1995-2000

    Mathews, M. R. (2000)

    Working or discussion paper
    Massey University

    This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991- 1995. The literature was classified into several sub-groups including empirical studies, normative statements, philosophical discussion, non-accounting literature, teaching programmes and text books, regulatory frameworks, and other reviews. In this review a number of new sub-categories have been employed as appropriate. The author is able to conclude on an optimistic note. The additions to the literature during the period 1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced than previously, and this, when added to their enthusiasm should lead to penetrating observations and commentaries over the next five years.

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  • Home-based internet businesses as drivers of variety

    Sayers, Janet; Van Gelderen, Marco; Keen, Caroline (2007)

    Working or discussion paper
    Massey University

    The paper shows how and why Home-Based Internet Businesses are drivers of variety. This paper argues, by means of five theoretical perspectives, that because of the variety HBIBs generate, they contribute to the economy over and above their direct and indirect contributions in terms of revenue and employment. A multiple case study approach is employed studying the best practices of eight HBIBs. It is found that HBIBs generate variety because of the unique way in which they operate, and because of the reasons why they are started. How HBIBs operate can be captured in the acronym SMILES: Speed, Multiple income, Inexpensive, LEan, and Smart. They are founded (amongst other motives) for reasons of autonomy, freedom and independence. Both aspects – the how and why – of HBIBs are conducive to the creation of variety as they facilitate trial-and-error commercialization of authentic ideas. Five theoretical perspectives posit that variety is important for the industry and the economy: evolutionary theory, strategic management, organic urban planning, opportunity recognition, and the knowledge economy. The findings are discussed in the context of each perspective.

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  • Justice in New Zealand's Treaty of Waitangi settlement process.

    Gibbs, Meredith (2009-07-17T03:52:10Z)

    Working or discussion paper
    Massey University

    In this paper I examine how the New Zealand government, through the Treaty of Waitangi settlement process, is providing contemporary reparation for historical injustices against Maori tribes. Because historical injustices involve the interactions of cultures over time, justice in New Zealand’s Treaty settlement process is shaped, and constrained, by two key factors: ‘culture’ and ‘time’. First, I make the case that justice in the Treaty settlement process is only that part of justice that is shared by Maori and the New Zealand Crown and that this shared conception of justice is found in the Treaty of Waitangi (the influence of ‘culture’). Following on from this, I show how the Treaty as the shared standard of justice limits the justice in the Treaty settlement process in important ways. Second, I argue that because reparation for historical injustice is made in the present, and works into the future, justice in the Treaty settlement process is not full reparative justice (the influence of ‘time’). Rather, although the justice of the Treaty settlement process is by nature reparative, its scope is limited by contemporary, and prospective, justice concerns. I argue, finally, that the Treaty settlement process reflects a reconciliatory approach to reparative justice where the cultural survival of Maori through restoration of the promises of the Treaty is given greater weight than the provision of full reparation for past wrongs.

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  • The organization of organizational discourse

    Prichard, Craig (2007-12-19T00:15:30Z)

    Working or discussion paper
    Massey University

    Discourse, as Fairclough, Graham, Lemke, and Wodak (2004) noted in the introduction to their new journal, Critical Discourse Studies, is now well established as a category in social sciences. And yet, as they also note, we find significant differences as to what discourse and discourse analysis refer. These differences are, they argue, because of different theoretical, academic, and cultural traditions and how these traditions "push discourse in different directions" (2004:4). In this review essay I sketch out the key direction that discourse has been pushed or pulled in organization studies. To set the scene, I review two books that seek to advance our understanding of discourse and language analysis in organization studies. Each has its strengths, but both are relatively disengaged from the journal literature in the same field. In response to this weakness, I present a brief, citation-based examination of discourse analysis in the management and organization studies field. This analysis brings to light eight different streams of work that are underway.

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  • The impact of The Warehouse on New Zealand small towns: A discussion paper with specific reference to Maori

    Sayers, Janet; Low, Will; Davenport, Eileen (2007)

    Working or discussion paper
    Massey University

    This discussion paper is based on empirical material looking at the social impact of The Warehouse (TW) on small town NZ. The results of this research show that Māori have a more positive orientation to The Warehouse than the non-Māori population. This paper provides some explanations of why this could be the case in small town New Zealand. The discussion paper suggests that large-format retail researchers need to be more careful when arguing that large-format retailers negatively affect small towns: the impact of their entry depends on socio-economic factors and the ethnic circumstances of various groups in the community and their outlying areas.

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  • Commercialisation of the supply of organs for transplantation

    Thomas, Cordelia (2001)

    Working or discussion paper
    Massey University

    Internationally, there is a shortage of organs available for organ donation. Human tissue and cells are becoming increasingly valuable as part of commercially valuable biotechnological research. The developments have outstripped the existing legal controls and have led to concerns about the use of human tissue retained after post mortems in England and Australia and the growth of black markets dealing in human organs and tissue. There is a need for ethical discourse about the extent to which such developments should be recognised and controlled by the law. Further, if the supply of organs available for transplantation is to be increased, the systems of consent in many countries are unsuitable. Development of a system in which benefits are available to the donors or their families may increase the supply of organs. If financial benefits are available from biotechnological advances, the people providing the necessary materials in the form of human tissue or organs may believe they have a right to share in the resultant benefits. This paper considers the ethical issues arising from the various systems of consent to organ donation that have been adopted in different jurisdictions. Fundamental to any such debate is the issue of property rights- whether a living person has property rights over their own body and whether there exist property rights to a human body following death. The role of the State is fundamental to such a debate. This paper considers the potential for the commercialisation of the supply of organs and some approaches that might facilitate commercialisation. Aspects of the law contract that might arise are outlined. Overall, the conclusion is that these issues must be addressed by way of legislation. If commercialisation is permitted in some form, this must be carefully controlled to ensure that the vulnerable members of Society are not disadvantaged. It is suggested that any benefit should be provided by the State rather than by way of individual contracts between donor and recipient, to avoid the situation arising where only the financially advantaged could afford treatment.

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  • Morphological budgeting in the Motueka River: an analysis of technique

    Fuller, Ian C.; Vale, Simon S. (2009-12-17T20:44:49Z)

    Working or discussion paper
    Massey University

    Morphological budgeting is a key method for monitoring and studying sediment transfers within gravelly rivers. We assess the utility of traditional cross‐section approaches to budgeting using Digital Elevation Model (DEM) analysis. DEMs give a more accurate volume calculation within the constraint of sampling frequency compared with cross sections, since a greater area of river bed is sampled. DEM volume calculation within the 1.7 km ‘Three Beaches’ reach in the upper Motueka revealed a net loss of 3219 m3 in this reach between 2008‐2009. Comparisons of this value with cross section‐based volume calculations at a range of section spacing using (i) Mean Bed Level (MBL) analysis and (ii) DEMs generated from cross section data, suggest accuracy of the budget is maximised at a critical cross section spacing not exceeding 90 m. Careful positioning of cross sections could lengthen this distance further and is essential to accurately represent river channel morphology. MBL analysis using cross‐sections in the reach monumented by Tasman District Council (TDC) for river monitoring underestimates the magnitude of net sediment transfers by c. 30%.

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  • Organizational downsizing and the instrumental worker: Is there a connection?

    Macky, Keith (2006)

    Working or discussion paper
    Massey University

    A national population sample of 424 employees was used to explore the proposition that the widespread use of organizational downsizing by management has led employees to adopt a more instrumental orientation to the employment relationship. Contrary to predictions, employees who had never worked in a downsized firm (Controls), or who had been made redundant as a result of downsizing (Victims), reported stronger instrumentalist beliefs than those who had experienced at least one downsizing but had never been made redundant (Survivors). Employees who had experienced more downsizings were also more likely to report lower instrumentalism, by disagreeing with statements suggesting that work is a necessary evil, just something that has to be done in order to earn a living, and that money is the most important reason for having a job. The findings are discussed in the context of reactance theory and instrumentalism as a malleable socialized work attitude.

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  • The effect that rounding to prototypical values has on expected duration estimation accuracy

    Forsyth, Darryl; Burt, Christopher (2006)

    Working or discussion paper
    Massey University

    The scheduling component of the time management process was used as a ‘paradigm’ to investigate the estimation of duration of future tasks. Two experiments looked at the effect that the tendency to provide estimates in the form of rounded close approximations had on estimation accuracy. Additionally, the two experiments investigated whether grouping tasks together prior to scheduling would decrease duration estimation error. The majority of estimates provided in both experiments were categorised as rounded close approximations, and were overestimates of the actual time required to complete the experimental tasks. The grouping together of the relatively short tasks used in Experiment 1 resulted in a significant increase in estimation accuracy. A similar result was found in Experiment 2 for relatively long tasks. The results are discussed in relation to the basic processes used to estimate the duration of future tasks, and means by which these scheduling activities can be improved.

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  • The relationship between different email management strategies and the perceived control of time

    Forsyth, Darryl; Chen, EeMun (2006)

    Working or discussion paper
    Massey University

    Time management research, and the psychological construct of perceived control of time, are drawn on to investigate populist claims of the virtues of regularly filing and organising ones electronic mail. Using a process model of time management, it would seem that filing of email may increase ones time control perceptions and thus their job satisfaction and wellbeing. One hundred and sixty five participants were involved in a questionnaire-based field study. Analyses of variance revealed that for some e-mail users, not having a filing system may result in a high perceived control of time. Furthermore, challenging assumptions regarding optimal e-mail organisation, those that tried to frequently file their incoming messages, but did so somewhat unsuccessfully, had significantly less perceived control of time. These results highlight individual differences in control of time perceptions, and recommendations are made regarding organisational e-mail behaviour and training.

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  • The metaphorical rise of entrepreneurship

    Cardow, Andrew (2006)

    Working or discussion paper
    Massey University

    The words that have come to be associated with innovative and creative business enterprises – entrepreneur, entrepreneurship and entrepreneurial – have their English origins in the realm of armed conflict. However over time the terms were colonised by the commercial world with the result that by the end of the 20th century the terms have become firmly embed within the language of commerce. Yet along the way the meaning attached to the terms have become disassociated with commerce. By the start of the 21st Century the term entrepreneurial has become a metaphor, a stand in for innovation, creativity, proactivity and risk. It is argued that such a metaphor is not owned by the commercial world and instead is a figure of speech that can be used in any situation where the speaker requires a conceptual word to mean innovation, risk, proactivity and creativity.

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