6,372 results for Conference item

  • Is a Capital Gains Tax the Answer to New Zealand's Tax Alchemy?

    Cassidy, Julie; Cheng, Alvin; Yong, Sue (2013)

    Conference item
    Unitec

    Unlike most OECD countries, including the United Kingdom and Australia, New Zealand has never implemented a realisation based capital gains tax (‘CGT’). Coupled with the fact that the New Zealand judiciary has steadfastly maintained the income/capital dichotomy, this has extended to certain taxpayers, most notably wealthier New Zealanders, the tax equivalent of alchemy. By making tax free capital gains from capital investments, such persons have truly struck gold! On 14 July 2011 the New Zealand Labour Party released its key tax policies for the then upcoming 2011 election. One of these policies included broadening the New Zealand tax base by introducing a CGT. Post the election, the Labour Party announced on 15 March 2012 that it will retain its plans for a CGT. The background to these announcements are the findings of a number of New Zealand Review Committees which have considered whether the New Zealand tax base should be so broadened by introducing a CGT. The McLeod Review 2001 Issues paper, for example, noted that CGT regimes “tend to be some of the most complex areas of tax law.” The Issues paper raised a number of design issues that lend to the complexity of a CGT, including: • identifying what constitutes an asset, noting that intangible property is particularly problematic; and • determining which methods of transferring full or partial economic ownership of an asset is a ‘realisation event’. Equally problematic is the identification of the acquisition of an asset. This paper looks at these three design features through a comparative analysis of the CGT regimes in the United Kingdom, Australia and South Africa. It concludes that there are many lessons New Zealand can learn from the CGT experiences of these three Nations.

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  • The Effects of Investor Sentiment and the Conditional Volatility in New Zealand Stock Market

    Buranavityawut, Nonthipoth (2013)

    Conference item
    Unitec

    Using New Zealand market data, this paper provides additional evidence to support recent studies that investor sentiment moves stock prices and, in turn, influences expected returns. It also adds to a number of previous studies that investor sentiment influences the market volatility, and hence the mean-variance relation. The findings in this study help confirm that investor sentiment is time-varying.

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  • The open

    Austin, Michael (2013-11)

    Conference item
    Unitec

    Recently there has been a renewed interest in Karl Popper’s The Open Society, written during the Second World War in Christchurch. Popper also wrote another major book The Poverty of Historicism, which has been much debated. The history of architecture revolves around the notion of closure. It is concerned with shelter, protection and differentiation. A history of openness in architecture has yet to be written. It does not see origins in the forest or the primitive hut but instead in the ocean and the boat. Open architecture is not concerned with closed rooms courtyards or squares. It is instead about platforms, decks, terraces, and beaches. However in the period of global expansion, the extent of oceanic and continental geography provoked confrontation with the phenomenon of the open. Hodges, the artist on Cook’s first voyage, continued to be confounded by the aesthetic appeal of Pacific and Asian architecture which couldn't be explained by reference to the architectural canon of ancient Greece. Oceanic societies lived in a way that contradicted traditional European architecture. In the extreme case aboriginal architecture was seen as non-existent. This architecture of the new world introduced the notion of the open and provoked the introduction of the modern. The skyscraper, the suburb, the freeway are new world examples of open architecture. The negatives of openness are well known; the boredom of suburbs the waste of the freeway and the banality of the skyscraper city. However the outcomes are sometimes sublime. The architecture of openness endlessly strives for porosity, connection, or view, rather than enclosure, shelter, or containment. The positive story to be written is about the achievement of openness.

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  • Growing the Business Practitioner: The nature and purpose of legal studies for the non lawyer

    Ayling, Diana; Finlayson, Patricia (2013)

    Conference item
    Unitec

    Lyman Johnson explained the tenuous relationship between business people and the law in his paper, Corporate Law Teachers as Gatekeepers (2009). He draws upon the work of Milton Friedman explaining that ‘executives must also conform not only to the law but also to rules “embodied in ethical custom”’. Recent global corporate collapse has demonstrated that while many business practitioners complied with the law, they did not embody the ethical custom of their time. The Global Financial Crisis (GFC) has caused business people, governments and educators to consider the nature of business education and how is serves the wider community. Of particular focus is the nature and extent of ethical education in our business schools. This paper explores the current nature of business education and suggests that future graduate profiles should include statements which reflect the specific behavioural requirements of graduates’ workplaces. Students should be provided with the opportunity to experience and explore values in team learning situations, work integrated learning and significant projects. Teachers are challenged to create assessments which will measure student learning achievement and success in a broader business perspective. This will require a change in curriculum design to incorporate affective behaviours in business practice and embody an ethical framework reflecting society’s growing expectations of a socially responsible business community.

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  • An investigation of the price discovery for cross-listed stocks: Evidence from New Zealand and Australian stock markets

    Dassanayake, Wajira; Li, Xiaoming; Buhr, Klaus (2013)

    Conference item
    Unitec

    This study investigates the price discovery of selected cross-listed stocks on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX). It examines prices and exchange rates over the period 1st January 2008 to 31st December 2011 when both markets were in a bear trading phase. Using intraday data of three Australian stocks and five New Zealand stocks, we investigate the price discovery dynamics by evaluating the vector error correction mechanism (VECM), Hasbrouck’s (1995) information share (IS) and Grammig et al.’s (2005) conditional information share (CIS). Consistent with previous research, we find that the price series of the sample of crosslisted stocks on the ASX and the NZX are cointegrated. We also find that the price discovery takes place mostly on the home market for the Australian domiciled firms and for all but one of the New Zealand domiciled firms. This is true in terms of both Hasbrouck’s (1995) information share and Grammig et al.’s (2005) conditional information share. However, when we evaluate price discovery dynamics over time using the information share approach, our findings differ from those of Frijns et al. (2010). In bull market conditions they find an increasing trend in the significance of the ASX. In a bear market setting, we find the NZX growing in importance with a declining significance for the ASX for the Australian as well as New Zealand domiciled companies.

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  • Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education

    Cheng, Alvin; Hart, Carol (2013)

    Conference item
    Unitec

    This study examines students' perceptions of the use of an online accounting eworkbook as part of the blended learning approach in financial accounting. Students in an intermediate financial accounting course were given the opportunity to use an online e-workbook with the aim of reinforcing knowledge and competencies from previous accounting courses and to develop these competencies where needed. At the end of the semester students were surveyed to determine their perceptions of the use of the e-workbook. The survey findings indicate that the majority of students found the e-workbook easy to use and all appreciated the instant feedback they received. Over 70 per cent of students rated it as highly valuable to their learning, with the experience improving their confidence and competencies, and helping them to be aware of their own strengths and weaknesses and learn from the mistakes they made. Overall the use of the e-workbook proved effective and a useful addition to the learning tools used in the course.

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  • Educating Architects: Architectural History as Intellectual History

    Mitrovic, Branko (2013)

    Conference item
    Unitec

    All architecture schools teach architectural history. Courses in architectural history are the required parts of curricula that an architecture programme must have in order to be accredited by the Commonwealth Association of Architects or the American Association of Collegiate Schools of Architecture. Nevertheless, there is little agreement about the nature of the material that needs to be presented to the students in such courses. According to one view, young architects (unlike young art historians) should study the historical works of architecture qua architectural works: architectural history is relevant insofar as it teaches young architects how to design. According to the other view, historical works of architecture do not really have much to teach the young students; what should be taught in architectural history courses is the cultural context in which these works were produced. By studying architectural history the students should learn to conceptualise their design and ultimately, be able to present it to the general public and clients. After all, Vitruvius famously wrote that architects must know history in order to be able to convince their clients. Teaching antiquated design procedures, from this latter point of view, is of no use in modern times; teaching the students to conceptualise their design, however, helps them get commissions. The origin of this dilemma goes back to the Renaissance. The constitution of architectural history as a discipline that systematically studies historical buildings, their design and architectural procedures that led to their formation was the great achievement of Palladio’s 1570 treatise quattro libri dell’architettura. The fourth book of the treatise presented comprehensive surveys and analyses of more then twenty-­‐five Roman temples, their plans, sections and elevations carefully measured. No Renaissance publication on Roman archaeology or Roman architectural history matches the size and complexity of this collection of surveys of Roman temples—arguably, Palladio’s is in fact the most ambitious project in the history of Roman architectural archaeology. Publications by Palladio’s contemporaries Antonio Labacco and Pirro Ligurio are much smaller and less ambitious in size, whereas the archaeological section of Serlio’s treatise is by far inferior when it comes to stating the dimensions of buildings and their parts. Palladio’s emphasis on sizes and measurements presents the real birth-­‐place of modern scholarly approach to surveying archaeological remains. Whereas the fourth book of Palladio’s treatise contains only his archaeological surveys of Roman temples, in his unpublished drawings one can find extensive surveys of other Roman buildings as well. Contrary to Palladio’s approach is Vasari’s discussion of lives, activities and motivation of great architects in the Vite. What Vasari described was ultimately the cultural context in which architectural works were created; he did not engage with the design procedures that yielded certain spatial or visual properties of architectural works.

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  • A study of development on environmental responsibility accounting in China

    Hao, Gloria (2013)

    Conference item
    Unitec

    Increasing major environmental pollution incidents in China have turned public attention to corporate social responsibility and environmental accountability. Pollution has been a major problem in China. The lack of corporate environmental responsibility has not only had negative impacts on the corporate image and its sustainable development, but has also hindered the government’s stated social goals of promoting sustainable ecological development and building a “beautiful China”. This paper will briefly review the development of contemporary environmental responsibility accounting in China. It will provide an analysis of the accounting system and provide possible solutions for enhancing application of environmental accountability in China.

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  • Social Media and Online Activism in Kazakhstan: A New Challenge for Authoritarianism

    Beisembayeva, Dila; Papoutsaki, Evangelia; Kolesova, Elena (2013)

    Conference item
    Unitec

    The internet provides new channels for citizen voices, expression of minority viewpoints, and political mobilisation. In Egypt, Russia, Syria and China, blogs, online forums, Facebook and Twitter already provide citizens with a new form of public sphere and alternative source of news and information, which are seen as a new platform for exchanging news.This research paper is drawing data from blogging sites and printed media which reported on the worst civic conflict in the post-soviet history of Kazakhstan. During the celebration of the 20th anniversary of Kazakhstan's independence, oil workers in the town of Zhanaozen clashed with the state police. This sparked an increased online activity of Kazakh bloggers and political activists. As a result of this engagement, the Kazakh officials took the county's top bloggers to the town itself in the hope of getting some positive feedback online. Consequently, many of them backed the government's assertions. This example signified both the importance of the active online Kazakh community and the government's realisation of the importance of online engagement with its citizens.What can we learn from the Zhanaozen case about the role of online social media in political transformation in Kazakhstan? What is the role of the Kazakh government in controlling the political dissent using the cyberspace? This research will contribute to a better understanding of the current political processes in Kazakhstan, and will demonstrate the relation between the increased use of online social media and the political activism in Kazakhstan

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  • “Cool” Asia in a local context: East Asian popular culture in a New Zealand classroom

    Kolesova, Elena (2013)

    Conference item
    Unitec

    What does consumption of East Asian popular culture really mean? What does it tell us, not only about the popular culture itself, but about us as consumers of this culture? How do we understand different popular culture genres produced in a very different and unfamiliar cultural context? Do these cultural differences manifested in popular culture matter for my students? My aim was to unpack students’ reading of popular culture texts, and to identify possible links between the text and their cultural identity

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  • She said ... she said: reciprocal peer interviewing within a transgenerational frame

    Donaghey, Sara (2013)

    Conference item
    Unitec

    My research offers an opportunity to explore a more creative and potentially, more fulfilling interview technique which allows participants to fully engage in the interview process. I was also interested in developing a co-created space for a conversation allowing greater equity in the relationship between participants ; one in which issues of intersubjectivity and power relations could be minimised. The recording methodology is that of the reciprocal peer interview; a technique that allows each participant pair to perform both roles as interviewer and interviewee. This process also positions the participants in primary roles at the forefront of the interview process whilst the researcher takes on a secondary role as facilitator and observer. The resulting conversation is thus one of shared authority. The nature of the research lends itself to this innovative recording procedure as it explores lesbian identity across generations by comparing and contrasting the oral narratives of older and younger lesbians from personal accounts of their experiences. Key life experiences drawn from autobiographical content are discussed in ways that allow each participant to fully engage in the interview and thus to discover and explore contrasting and potentially insightful perspectives. This paper will appraise the benefits and challenges of this interview technique and summarise the results of the research.

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  • Talking past each other? : A comparative study of the descriptions of the Russo-Japanese War in Japanese and Russian history textbooks, ca. 1997-2010

    Kolesova, Elena; Nishino, Ryota (2013)

    Conference item
    Unitec

    History textbooks help us to understand not only the country’s past but its present as well. They contribute towards developing historical memory and identity formation. They equally influence perceptions about other countries and constitute a powerful force in the way nations conceptualize and manage external relations. In the pursuit of a common regional identity, European scholars and academics have attempted to overcome mutual misrepresentations in textbooks by writing common textbooks for two or more neighbouring countries. A similar initiative occurred in East Asia where Japan, China and Korea have issued a tri-nation history textbook as a counter-balance to officially sanctioned textbooks. This analysis is devoted to a less discussed, but no less significant, diplomatic relation in East Asia, that of Japan and Russia. Japan and the Russian Federation are two nations that continue to face strong criticisms on history textbooks from international and domestic critics for using them to legitimise the ruling government, rather than to foster critical understanding of the past. At the same time, both nations equally face criticism from rightist groups in their own countries for not using history textbooks well enough to legitimise the ruling elites, state power and to promote patriotism. This presentation provides comparative analyses of ideologies used in Japanese and Russian textbooks, approved by Russian and Japanese Ministries of Education between 1997 and 2010, taking as a case study military conflicts between Japan and Russia over the last one hundred years. By shifting away from a more traditional textbook analysis that focuses on stereotypes and enemy images in textbooks, and a general framing of views on ‘self’ and ‘other’ to the discourse analysis, this enables us to reveal the hidden ideologies conveyed in these textbooks. The relations between Japan and Russia may not appear as ‘hot’ as Japan’s relations with other East Asian nations, or Russia with former East-European states or former Soviet Republics. The residual Cold War dynamics and unresolved territorial disputes of the Kurile Islands, as they are called in Russia, or Hoppô Ryodô in Japanese (‘Northern territories’), preoccupy the agenda despite growing trade between Japan and the Russian Far East. By choosing mutual representation during the direct military conflicts between the two nations, this study may help us to better appreciate the legacy of the ambivalent relations. It also helps us to understand textbook ideologies in both countries and the influence of such ideologies on collective memory and national identity

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  • Identity, Responsibility, then Politics: The Uyghur Diaspora, Facebook and the Construction of Identity Online

    Nur-Muhammad, Rizwangul; Dodson, Giles; Papoutsaki, Evangelia; Horst, Heather (2013)

    Conference item
    Unitec

    How is social media being used by Uyghurs to facilitate the construction of diasporic identity? What characteristics does the emergent diasporic identity exhibit?

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  • Governance reform : institute of technology councils

    Rainsbury, Liz; Malcolm, Pam; Hart, Carol (2013)

    Conference item
    Unitec

    This study examines the composition of the councils of New Zealand Institutes of Technology and Polytechnics prior to and subsequent to passing of the Polytechnics Education Amendment Act (PEAA). The Act reduced the size of councils, allowed greater government control over appointments and required council members to have appropriate skills and experience to improve the governance capability and effectiveness of ITP councils. The study compares the skills and experience of council members before during and after the implementation of the PEAA to assess the extent to which the member profile of councils has changed to reflect legislative intent. The study finds that councils now have members who are more highly qualified with greater experience in governance and operational roles. These changes are in line with the government’s objective of improving the financial viability of the ITP sector. However the move to greater stewardship has had trade-offs in terms of stakeholder representation. Maori representation on councils did not increase and some councils have no Maori representation. Additionally, ITP councils are still male dominated and there has been a decrease in the proportion of women appointed to them. These are both areas where improvement is necessary.

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  • Non-GAAP Earnings Disclosures by New Zealand Companies

    Rainsbury, Liz; Hart, Carol; Malthus, Sue (2013)

    Conference item
    Unitec

    This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the literature on the impacts of IFRS adoption at national levels and the relationship between statutory earnings and NGE information disclosed by listed companies. The annual reports of fifty-eight listed companies are examined for the period from 2004 to 2012. The number of companies reporting NGE figures has increased substantially over this period of time with NGE figures higher and significantly different to the audited net profit after tax (NPAT) figures in the post-IFRS period. There appears to be some merit in reporting NGE figures as they are better predictors of future earnings and contribute value to analysts’ forecasts. NGE earnings are sometimes higher than NPAT earnings which could suggest that earnings are being used to create a more favourable impression of performance. However, results indicate that NGE compared to NPAT appear to have a higher quality of earnings, conveying additional information to the market.

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  • Placing ourselves to confront present and future curriculum challenges

    Keesing-Styles, Linda; Ayres, Robert; Nash, Simon (2013)

    Conference item
    Unitec

    This presentation reports on research into a whole of institution curriculum renewal project in a New Zealand tertiary institution. The project - influenced by the work of writers including Barnett (2000), Doll (2002) and Barnett and Coate (2005) - aimed to reframe learning as ‘conversation’ and develop programmes that are integrated with the world and genuinely dynamic. During the project, teachers were inevitably challenged to reflect on their ontological and epistemological beliefs (Ball, 2003) and to consider a range of pedagogical implications. While the institutional project focused on curriculum reform, the researchers who carried out a parallel investigation into teacher perspectives confronted the implications for teachers’ sense of identity and for their pedagogies in these new places. The institutional project was underpinned by explicit assumptions and expectations around what a teacher needs to ‘be’ in their role and the types of pedagogies they might employ. Using departmental focus groups and interviews with teachers, the research identified through thematic analysis what helped and hindered the process of rethinking ‘teacher’. It also captured changes in teachers’ beliefs and practices and considered whether teachers were any better placed to meet contemporary educational challenges as a result of their reflections. The presentation will outline key findings from the project that address these issues and report on the subsequent interventions designed to resolve them.

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  • The Naughty Nineties movable book prototype (1981), and the paper-engineering roll-on effect in tertiary teaching

    Kaiser, LJ

    Conference item
    Auckland University of Technology

    ‘Movable books’ is the term that best encompasses the wide range of paper-engineered books, and includes those with pop-up mechanisms. Movable books epitomise the work of art in book form and date back many hundreds of years – the first know example was created in the thirteenth century – and it is still very much alive today. This paper looks first at the movable books created by Lesley Kaiser, which range from her Naughty Nineties prototype for a commercial version to one-off artists books.It then looks at how Lesley has introduced paper-engineering into her teaching at AUT University. It uses as case studies the first-year and second-year Graphic Design papers History, Culture, Context 1 and Elective Project 11. Lastly, it explores the question ‘How might old and new technologies be combined to retain the best of analogue and digital books, and how might movable books retain value in a world of growing digitally interactivity.’

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  • A cost-effective EV charging method designed for residential homes with renewable energy

    Liang, X; Lie, TT; Haque, M

    Conference item
    Auckland University of Technology

    This paper presents a smart and cost effective EV (Electric Vehicle) charging methodology for residential dwellings which have renewable energy sources. The proposed method has many benefits, including reducing peak pressure on the grid, delivering cost savings to the consumer, as well as reducing battery degradation and preventing overcharge, increasing battery lifetime. The performance of the algorithm is verified by conducting simulation studies against running data of a Nissan Altra, which demonstrate that the charging time can be effectively shifted from peak time to off-peak time. The cost savings delivered by the algorithm are compared against data collected in the Beijing electricity market.

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  • The Paradoxes of Leading Community Engagement

    Malcolm, Margy-Jean (2013)

    Conference item
    Unitec

    We bring to community conservation a wonderful, essential passion for 'what' we want to achieve. This presentation invites us to pause and consider 'how' we lead in this space of community-based engagement around conservation. What does it take to engage and grow the leadership of 'the many' around shared vision. mission and values? What might we need to let go of in terms of our ideas about what 'good' leadership is, to work within this context? A number of paradoxes will be explored, for example the tensions between leading out front with your vision; from behind with the messy, self-organising energy of communities ; and somewhere in the middle. shaping a shared vision together. Principles. qualities. competencies and practices that help us work with the paradoxes. uncertainties and complexities of community engagement will be offered as a way of thinking. acting and leading with communities.

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  • Encouraging Men into the ECE Sector. Having Informed Conversations.

    Williams, Alex (2013)

    Conference item
    Unitec

    In the ECE sector, & indeed in our wider society, there is a growing awareness that the current dearth of men teaching in the ECE context is neither ‘natural’ nor ‘as it should be’. The profound lack of men working in ECE merely reflects, & ultimately upholds, unhelpful, limiting & out-dated notions of what constitutes men’s & women’s work. This presentation draws on recent research to unpack some of the factors that might attract men into ECE, to consider some of the circumstances that may create opportunities for men to join ECE & to consider, from a distinctly male perspective, some of the intrinsic rewards found in a career in ECE. This information provides an informed platform from which to engage with men in conversations about ECE & to encourage men to consider ECE as a viable & attractive vocation.

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