1,666 results for Working or discussion paper, All rights reserved

  • Credit accessibility and small and medium sized enterprises growth in Vietnam

    Nguyen, Nhung; Gan, Christopher; Hu, Baiding

    Working or discussion paper
    Lincoln University

    Small and medium sized enterprises (SMEs) have been highly conducive to economic development in Vietnam. SMEs are a mean of income generation, job creation, poverty reduction, and government revenue contribution, etc. However, SMEs have lagged far behind other business sectors in terms of performance. It is claimed that one of the major reasons is their inability to access credits. This study empirically tests the impact of access to different sources of financing on SMEs’ growth. Primary data was obtained from a survey of 487 SMEs in Hanoi in June 2013. The empirical models include Ordinary Least Square (OLS) estimation and Heckman Two Stage Procedure model to account for endogeneity issue. The models reject the claim that the inability to access credit adversely affects SMEs growth. The result is consistent in both OLS model and the Heckman Two Stage Procedure model. Furthermore, the results from the Heckman Two Stage Procedure model indicated that there is a remarkable difference in the growing pattern of externally and internally financed group. The fastest growing SMEs are those who did not borrow externally and their growth strategy relies on the owner’s human capital (i.e. young and well‐educated), direct export and network developed with customers. On the other hand, the SMEs group that obtained external finance grows faster as their enterprise size increases and they keep financial records.

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  • The Center Matters for the Periphery: On the Predictive Ability of a GZ-Type Spread for Economic Activity

    Guender, A.V.; Tolan, B. (2013)

    Working or discussion paper
    University of Canterbury Library

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  • Admirality Islands

    Nevermann, Hans (2013)

    Working or discussion paper
    University of Otago

    Translated by John Dennison

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  • Text categorization and similarity analysis: implementation and evaluation

    Fowke, Michael; Hinze, Annika; Heese, Ralf (2013-12)

    Working or discussion paper
    University of Waikato

    This report covers the implementation of software that aims to identify document versions and se-mantically related documents. This is important due to the increasing amount of digital information. Key criteria were that the software was fast and required limited disk space. Previous research de-termined that the Simhash algorithm was the most appropriate for this application so this method was implemented. The structure of each component was well defined with the inputs and outputs constant and the result was a software system that can have interchangeable parts if required.

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  • Social interactions using an electronic rabbit

    Zaicu, Alexandru Calin; Hinze, Annika (2013-12)

    Working or discussion paper
    University of Waikato

    In this project we use an electronic rabbit called Karotz, created by French company Violet. The rabbits have the ability to connect autonomously to a WI-FI network. IN this project we use Karotz to record an audio log that will contain sounds of the environment. We also programmed a way for the rabbit to send audio to its other Karotz friend. We explored if Karotz can be used to help people stay in contact with each other and to feel less homesick.

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  • Text categorization and similarity analysis: similarity measure, architecture and design

    Fowke, Michael; Hinze, Annika; Heese, Ralf (2013-12)

    Working or discussion paper
    University of Waikato

    This research looks at the most appropriate similarity measure to use for a document classification problem. The goal is to find a method that is accurate in finding both semantically and version related documents. A necessary requirement is that the method is efficient in its speed and disk usage. Simhash is found to be the measure best suited to the application and it can be combined with other software to increase the accuracy. Pingar have provided an API that will extract the entities from a document and create a taxonomy displaying the relationships and this extra information can be used to accurately classify input documents. Two algorithms are designed incorporating the Pingar API and then finally an efficient comparison algorithm is introduced to cut down the comparisons required.

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  • Text categorization and similarity analysis: similarity measure, literature review

    Fowke, Michael; Hinze, Annika; Heese, Ralf (2013-12)

    Working or discussion paper
    University of Waikato

    Document classification and provenance has become an important area of computer science as the amount of digital information is growing significantly. Organisations are storing documents on computers rather than in paper form. Software is now required that will show the similarities between documents (i.e. document classification) and to point out duplicates and possibly the history of each document (i.e. provenance). Poor organisation is common and leads to situations like above. There exists a number of software solutions in this area designed to make document organisation as simple as possible. I'm doing my project with Pingar who are a company based in Auckland who aim to help organise the growing amount of unstructured digital data. This reports analyses the existing literature in this area with the aim to determine what already exists and how my project will be different from existing solutions.

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  • Catching and displaying memory cues for a mobile augmented memory system

    Bellamy, Jake; Hinze, Annika (2013-12)

    Working or discussion paper
    University of Waikato

    This report goes over and details the progress of the 2013 COMP477 project “Augmenting Memory: The Digital Parrot on Mobile Devices” undertaken by Jake Bellamy and supervised by Annika Hinze at the University of Waikato. The report begins with an overview on the problem with remembering events in people’s lives and details the background information on the Digital Parrot system. It also describes the previous project that preceded this one, which began to conceptualize the Digital Parrot on mobile devices. It analyses problems with the current design of the system and addresses them. The report then goes on to conduct an in depth user study with the functioning version of the software. The user study finds design flaws and incorrect functionality in the application that would not have otherwise been apparent. Finally, the report concludes with a proposed user interface concept that addresses all of the issues found in the user study and describes how the system would work. It describes the initial implementation that has begun in building this system.

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  • The Empress Augusta/Sepik River

    Reche, Otto (2015)

    Working or discussion paper
    University of Otago

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  • Battle of the nations: consumer perceptions of wine origins

    Forbes, S. L.

    Working or discussion paper
    Lincoln University

    Purpose: The purpose of this paper is to examine whether purchasers identify a wine’s country of origin and what their perceptions are of products originating from various wine producing nations. Design/methodology/approach: An interviewer‐administered questionnaire was used to examine the views of 399 consumers as they made actual purchase decisions inside stores in New Zealand, Australia, the United Kingdom and the United States. Findings: The results indicate that the majority of consumers can identify the origin of the wine they purchase (83%). In addition, the perceptions of wine that consumers hold do vary based upon a wine’s country of origin. Practical implications: These results suggest that country of origin perceptions differ across wine producing nations and that these differences are likely to be associated with a financial cost or benefit to wine producers. Originality/value: Few previous country of origin studies have asked consumers, at the time of purchase, if they can identify the origin of the product they have chosen. This study adds to current knowledge by providing evidence that wine purchasers are likely to know the origin of the wine they purchase and that their perceptions of these origins will indeed vary.

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  • Wine purchasing: Planned or unplanned behaviour

    Forbes, Sharon L.

    Working or discussion paper
    Lincoln University

    This exploratory research examines the planned and unplanned wine purchasing behaviour of consumers across four nations and identifies the factors that influence whether wine is a planned or unplanned purchase. A structured questionnaire and intercept interview technique were used to obtain information from 399 respondents inside supermarkets, liquor stores and specialty wine stores in New Zealand, Australia, the United Kingdom and the United States. The findings reveal that a majority of consumers do plan to purchase wine before they enter a store. Discounted prices and bottle or label designs were more important to those consumers who made unplanned wine purchases. Factors such as wine knowledge, wine involvement and various demographic characteristics were found to have no significant influence on the proportion of planned to unplanned wine purchasing behaviour. This research suggests to marketers that discount pricing is a strategy that can lead consumers to making unplanned wine purchase decisions.

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  • Efficiency and productivity change in the banking industry: empirical evidence from New Zealand banks

    Adgei‐Frimpong, K.; Gan, Christopher; Ying, L.; Cohen, D.

    Working or discussion paper
    Lincoln University

    This paper examines the New Zealand banking industry’s efficiency and productivity changes during the period 2007‐2011, a period dominated by the US subprime mortgage crisis. Data envelopment analysis (DEA) is used to identify the technical efficiency frontier (static in nature). The DEA‐based Malmquist productivity index is used to further analyse the Malmquist components to account for dynamic shifts in the efficiency frontier. Findings indicate that New Zealand retail banks generally have high levels of efficiency. This suggests that the banks wasted relatively less of their input resources over the period under study. In addition, the results suggest that a large part of overall technical inefficiency of retail banks could be attributed to scale inefficiency rather than pure technical inefficiency. Furthermore, the results indicate that New Zealand banks experienced a modest productivity growth rate over the 2007 to 2011 period. This increase is mainly attributed to technological progress, since the average efficiency change declined, thus generating a negative impact on the total productivity growth. This decline appeared to be a result of the decreasing rate in both scale efficiency change and pure technical efficiency change.

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  • Home-based internet businesses as drivers of variety

    Sayers, Janet; Van Gelderen, Marco; Keen, Caroline

    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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  • Rethinking Polynesian mobility: A new Polynesian Triangle?

    Barcham, Manuhuia; Scheyvens, Regina; Overton, John

    Working or discussion paper
    Massey University

    No abstract available

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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

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

    Mathews, M. R.; Higson, A. W.

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

    Hall, J. A.

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

    Thomas, C. M.

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

    Tooley, S.; Guthrie, J.

    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.

    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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