15 results for Undergraduate, 2006

  • Domestic disquiet? : New Zealand responses to conflict in Malaya/Malaysia 1954-1966

    Sargison, Georgina (2006)

    Undergraduate thesis
    University of Otago

    viii, 89 leaves, [9] leaves of plates :ill., facisms., ports. ; 30 cm. Bibliography: leaves 84-89. Typescript (photocopy).

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  • IC3:Information and Communication integration using VCoIP between 3 collaborating parties

    Sun, Jian (2006-10)

    Undergraduate thesis
    University of Otago

    This study develops a new communication and collaboration supported tool – IC3. In particular, this tool is an integration of open source video conference over internet protocol (VCoIP) and virtual network computing (VNC) projects. This integrated system supports both virtual communication and collaborated web information sharing. In addition, it aims to facilitate greater eye contact and seating arrangements. The results from a set of heuristic evaluations show that the IC3 system is an effective communication and collaboration tool, and it does improve users’ eye contact and feeling of sitting around a table.

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  • Research on theoretical framework and implementation of Local Government Act 2002

    Li, Xiaotong (Bob) (2006)

    Undergraduate thesis
    University of Otago

    Focusing on the Special Consultative Procedure (SCP), Long Term Council Community Plan (LTCCP) and LTCCP audit processes, this research studies the underlying theories and assumptions of Local Government Act (LGA) 2002’s theoretical framework. A case study is conducted in Dunedin to test whether the implementation of LGA 2002 in practise is consistent with its theoretical framework. Research results indicate that many theories and assumptions behind LGA 2002’s theoretical framework are not valid. The gap between SCP, LTCCP and LTCCP audit causes difficulties in implementing LGA 2002. Empowering communities, the ultimate purpose of LGA 2002, has not been realised. However, improvement of LGA 2002 implementation is expected when SCP, LTCCP and LTCCP audit become more efficient in the future.

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  • 'Je pense, donc je suis les traces' : a literary and historical analysis of the enlightenment, modernity and detective fiction in French

    Caswell, Erin Hubbard (2006)

    Undergraduate thesis
    University of Otago

    ii, 25 leaves ; 29 cm. Bibliography: leaves 19-20. University of Otago department: French. "October 2006."

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  • Agency problems & audit pricing; a test of the free cash flow hypothesis: US evidence

    Sun, Estelle Y (2006)

    Undergraduate thesis
    University of Otago

    This study tests the hypothesis that firms with high free cash flow (FCF) and low growth opportunities have higher audit fees than other firms. This hypothesis is expected, given Jensen’s (1986) FCF theory that managers of high FCF/low growth firms are more likely to engage in non-value-maximizing activities. These activities increase auditors’ assessments of inherent or control risk and, in turn, increase audit effort and fees. Jensen (1986, 1989) also argues that debt could mitigate the agency problem of FCF, therefore it is expected that low growth firms with high FCF and high levels of debt will have lower audit fees than similar firms with high FCF and low levels of debt. ANCOVA analyses of 19,787 US company-year observations from 2000 to 2005 are utilized to test these two hypotheses. Results partially support the FCF hypothesis, however no support is found for the debt-monitoring hypothesis.

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  • Dysfunctional behaviour in the modern audit environment: the effect of time budget pressure and auditors’ personality type on reduced audit quality practices

    Gundry, Leanne C (2006)

    Undergraduate thesis
    University of Otago

    The nature of the audit environment means that users of financial statements have no way of assessing the quality of work that is carried out during an audit. Because of this, research is needed to determine what variables cause auditors to engage in dysfunctional behaviours when carrying out audit steps. This study examines the effect that time budget pressure and personality type have on the likelihood that auditors will engage in two ‘reduced audit quality practices’ — prematurely signing off an audit step and accepting a weak client explanation. This was achieved by administering a questionnaire to 168 members of NZICA working in audit, to assess the likelihood they would engage in these two RAQPs in different time budget pressure situations and also to assess their personality type. The results of this study found that a positive relationship exists between time budget pressure and the likelihood that auditors will engage in one RAQP — premature signoff. It was also found that the personality type of the auditor directly affects their propensity to engage in RAQPs, rather than interacting with time budget pressure as originally hypothesised. These results have many implications for auditors in practice regarding the effect of time budgets that are set and the types of people they employ, and this raises a number of directions for future research in this area.

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  • International standards in the IT marketplace: How to bridge the gap and face the threats

    Alawi, Safeya (2006-10-16)

    Undergraduate thesis
    University of Otago

    Standards development and adoption play a crucial role in shaping competition in the IT industry. In addition to the traditional, formal standards development organisations (SDOs), many private consortia bodies are formed and are seen to produce standards that are more competitive. International SDOs are well-respected because of the legitimacy of the standards that they develop. However, given the rapid nature of IT and the demands for standards to be set and released in pace with the industry rapidity, the traditional approach of standard development have been criticised over the years for being slow and bureaucratic and organisational reforms have been called for. Some believe that international standards are at the crossroads. This study examines the position of international standards against consortia standards. It aims to bring a perspective in which informal standards are seen as a complement to formal international standards, not a competitor. This paper contributes to the literature by combining the perspectives of different authors on both international and consortia standards. It is an exploratory research study that looks at the standardisation phenomena and the confrontation between ‘traditional’ and consortia standard-setting approaches from two perspectives: on one hand it analyses the nature of each standardisation approach, and on the other hand it examines the adoption of standards in the market and its trends. This paper is based largely on a comparative, critical survey of papers written about both international and consortia standardisation. Initial findings were validated and supplemented with insight gathered through personal interviews with people who encountered standards in their work experience. The findings from the literature illustrate an unbalanced portrayal in the way the tension between international standards and consortia standards is perceived. Findings lead to the conclusion that international standards will always have a role to play and should co-exist with consortia standards without losing their significance.

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  • Formal recognition versus off-balance sheet disclosure: a New Zealand perspective

    McClean, M J (2006)

    Undergraduate thesis
    University of Otago

    The issue of the formal recognition of financial events versus off-balance sheet disclosure has become more prominent in the accounting research literature ever since the United States Financial Accounting Standards Board’s request in 1992 for more research into this matter. As the current lease accounting standards adopted in many countries prescribe disclosure requirements that enable the users of financial statements to re-cast financial statements as if non-cancellable operating leases had been capitalised at their inception. the main focus of this research has centred on the treatment of these off-balance sheet commitments. The purpose of this study is to contribute to the literature in this area by examining whether the New Zealand capital market efficiently incorporates non-cancellable operating lease information into its equity risk assessments. To examine this issue, ordinary least squares regression is performed on models relating a market-based measure of total equity risk to accounting measures of asset and financial risk. Two approaches are used to capitalise the non-cancellable operating leases. The first method, the capitalisation method development by Imhoff, Lipe and Wright (1991), capitalises the off-balance sheet commitments in a manner consistent with the current treatment of finance leases. The second method, known as the factor method, is an inaccurate method believed to be frequently used by market participants. The results suggest that the New Zealand capital market does not incorporate non-cancellable operating lease information into its equity risk assessments. No association is found between total equity risk and the non-cancellable operating lease information under the two capitalisation approaches. Accordingly, it appears that in a New Zealand environment and with respect to non-cancellable operating lease information. off-balance sheet disclosure is not an adequate alternative to formal recognition.

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  • Future auditors’ propensity to blow the whistle: an investigation of auditing students’ propensity to blow the whistle when faced with an ethical dilemma

    Newdick, Chris R E (2006)

    Undergraduate thesis
    University of Otago

    This dissertation examines the relationship between an individual’s level of moral reasoning, retaliation to whistle blowing, and their propensity to blow the whistle when faced with an ethical dilemma. To test this relationship 56 auditing students from Otago University were sampled using two versions of hypothetical whistle blowing scenarios and Welton, LaGrone and Davis (1994) moral reasoning instrument. The relationship between an individual’s level of moral reasoning and their propensity to blow the whistle was first examined. Retaliation was then implemented as a moderating variable. The result showed that a significant positive relationship existed between an individual’s moral reasoning level and propensity to blow. In addition to this, the results showed that retaliation was not acting as a moderating variable but as an independent variable. Furthermore, analysis showed that retaliation explained more of the variance in an individual’s propensity to blow the whistle than moral reasoning. Lastly, the results showed that regardless of an individual’s level of moral reasoning, if the strength of the retaliation was too strong then this prevented an individual from blowing the whistle. This finding is some what different to that of other studies as it showed that an individual level of moral reasoning may not play such as important role as the literature suggest. The implications for this finding are discussed in detail.

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  • The relationship between perceived environmental uncertainty, organizational structure, leadership style and the balanced scorecard

    Zhao, Tianping Rose (2006)

    Undergraduate thesis
    University of Otago

    The primary intent of this dissertation is to provide some suggestions on what type of organizations suit better with the concept of balanced scorecards (BSC hereafter) than others in the New Zealand firm environment. To accomplish this attempt, a contingency approach, which takes into account the perceived environmental uncertainty, organizational structure, and leadership styles, is advocated. In this dissertation, several hypotheses are offered concerning the relationship between perceived environmental uncertainty, organizational structure and the BSC usage. Further, the relationship between leadership style and the BSC is also assessed. A questionnaire is distributed to a group of CFOs of selected New Zealand-owned companies in order to examine these proposed hypotheses. The results of this study suggest no significant relationship between perceived environmental uncertainty (PEU) and organizational structure. The statistics indicate that the BSC usages are not dependent on the internal corporate structure. Even though the last hypothesis is not supported due to the lack of clear presence of transformational and transactional leadership styles, the results of post hoc testing have captured a significant relationship between leadership and the BSC usages, suggesting that organizations with strong leaders tend to implement more advanced BSC. Despite several limitations, this study suggests practicing managers to consider their leadership before the BSC implementation. Further, future research is suggested to better understand the usage of the BSC in New Zealand companies.

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  • Due Process: Factors necessary for a successful regulatory environment surrounding Local Loop Unbundling (LLU) in New Zealand

    Brooking, Peter (2006)

    Undergraduate thesis
    University of Otago

    In New Zealand it is widely believed that we have an insufficient marketplace surrounding the delivery of broadband technology. This is evidenced by New Zealand’s poor ranking in the OECD broadband subscription rates. In New Zealand Local Loop Unbundling has been implemented to specifically address this problem. This dissertation is focused around ensuring the regulation surrounding the implementation is successful in delivering an enhanced telecommunications market. The first step in the methodology was to identify the major issues that contribute to greater broadband penetration. Next factors were highlighted that are apparent in the success and failure of different Local Loop Unbundling regulatory frameworks from around the world. Then a comparison of the Local Loop Unbundling process in Ireland Britain and Australia was examined. Finally this dissertation ends with a summary on the factors that are required for a successful regulatory framework surrounding Local Loop Unbundling in New Zealand.

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  • Current problems and tools support for testing distributed systems

    Le, Anh Thu (2006-10)

    Undergraduate thesis
    University of Otago

    Testing is a critical activity in designing and implementing software and computer systems, especially distributed systems (Eickelmann & Richardson, 1996). In addition, validating distributed systems is a complex process, and it requires the knowledge of “the communication taking place and the order of communication messages exchanged between the individual components to avoid deadlocks or livelocks during runtime” (Ulrich, Zimmerer, Chrobok-Diening, 1999, p.2). This dissertation attempts to briefly emphasise the role of testing in distributed systems. In addition, it addresses few common issues in building distributed systems together with a number of solutions to these issues. The main focus of this dissertation is on three main features of distributed systems that often challenge the programmers and testers, which are concurrency, scalability, and fault tolerance. For the first two features, a number of open source testing tools are chosen to compare and contrast the strengths and weaknesses of each tool. A number of testing techniques are applied to show the importance of the third feature, namely, the fault tolerance. Besides, the importance of each feature is highlighted by testing a number of sample distributed systems.

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  • Issues Involved in the Development of Internet-Based GIS Applications

    Forbes, Adam (2006-10-16)

    Undergraduate thesis
    University of Otago

    Geographical Information Systems (GIS) are computer-based systems that use geographical data in conjunction with analysis and management tools to improve the decision-making abilities of organisations (Heywood et al 2006). The recent rapid development and increased accessibility of the Internet has led to the emergence of a new brand of GIS systems; Internet based GIS. Internet based GIS combine the decision-making abilities of GIS systems with the customisation, accessibility, and interactive power of the Internet. This paper investigates a range of issues involved in the development of real-world Internet based GIS applications. These issues are evaluated from three distinct perspectives that impact on the development of GIS applications. These are the technical, commercial and social perspectives. The primary objective of this paper is to explicitly discover and explain the links between the issues from these different perspectives. In order to discover these issues, a case study was conducted that involved the development of a web-based GIS application for an Auckland IT company, Coeus Ltd. This application utilises an online GIS Application Programming Interface to provide GIS functionality that has been customised to meet Coeus’ requirements. To supplement the issues identified from this case, an extensive literature review is also incorporated into this research. Following the identification and explanation of the issues, links between each of the perspectives are explained. These links show that issues from one perspective have an impact on the success of a GIS from the other two perspectives. This highlights the importance of considering a range of issues from the different perspectives when developing a web based GIS application.

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  • Mai i ngā Ao e Rua – From Two Worlds : An investigation into the attitudes towards half castes in New Zealand

    Boyes, Suzanne (2006-10)

    Undergraduate thesis
    University of Otago

    This dissertation investigates the attitudes of others’ experienced by ‘half-caste’ or bi-ethnic people of New Zealand, that is, people who have both Māori and Pākehā heritage. The dissertation combines the personal narratives of four half-caste people, my own story, and historical/theoretical literature to illuminate this subject. The dissertation introduces the topic by firstly, discussing the current identity politics in New Zealand, which has tended to dominate the political landscape as of late, and left half-caste people between the crossfire. Secondly, I introduce part of my own story as a half-caste person in New Zealand. In Chapter one, the pre-colonial origins of attitudes towards race, intermarriage and miscegenation are examined through an analysis of religious and scientific discourses. Chapter Two provides a basic understanding of Māori and Pākehā identity as separate entities, with the aim of demonstrating the binary opposites that have informed attitudes towards half-castes in New Zealand. The third chapter outlines a number of themes regarding attitudes towards the half caste people I interviewed as part of this research. The final chapter brings together literature and interview material through the lens of a Bill of Rights for Racially Mixed People to provide an approach for looking towards the future of half-caste identity politics.

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  • Corporate governance and earnings management

    Findlay, Justin A (2006)

    Undergraduate thesis
    University of Otago

    This research investigates the role of corporate governance in constraining the magnitude of earnings manipulations. Prior research has indicated that there are a number of factors that contribute to the overall effectiveness of corporate governance in an organisation. Using data collected from New Zealand listed companies, this study analyses the effect that the independence of the board directors and independence of audit committees plays in constraining the amount of earnings management. The results from this research show that independent board of directors are more effective at monitoring the discretionary choices of management. The results from this research add to the prior literature on earnings management and corporate governance.

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