67 results for Working or discussion paper, 2006

  • Do accountants want full disclosures in corporate financial statements?

    Liyanarachchi, Gregory A. (2006)

    Working or discussion paper
    University of Otago

    In August 2002, in the aftermath of the corporate failures in the US (e.g., Enron and WorldCom) the New Zealand Institute of Chartered Accountants (NZICA formerly ICANZ) released a discussion document on ‘corporate transparency’, thereby signaling the importance of full disclosure to the accounting community (ICANZ, 2002). Full disclosure means the disclosure of all potentially material information even when there are no legal or accounting requirements to do so. This is necessary to achieve greater transparency of corporate financial statements. Simply meeting the minimum disclosure requirements of standards may be legally sufficient but may not achieve NZICA’s preferred goal of greater corporate transparency. Though it is the corporate management that has control over the level of transparency in corporate financial statements, accounting practitioners are called to express their opinion on these statements, and hence, they too have a major influence on the matter. A move towards achieving greater corporate transparency therefore raises an important question. Do accountants want to see greater disclosures in corporate financial statements?

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  • The tyranny of transparent accounting: Corporate face and Levinasian ethics as a political critique of business practice

    Farnsworth, John; Lewis, Malcolm (2006)

    Working or discussion paper
    University of Otago

    We begin with the key idea, following Callon (2004) that data is a form of politics or political action. This we will argue enables us to see technologies as well as actors in organisations as involved in creating political activity. Our interest is in the way Levinas’s ethics allows us to articulate what otherwise remains silent: this opens enquiry into the engagement with the Other’s ineradicable alterity, to questions of justice and the third, and to the way that accounting practice persistently reduces the Other to the Same. To move from the politics of data to the ethics of accounting and business practice we draw together elements of actor network theory with Levinas’s thinking. We do this to show how data can speak its politics: in speaking, it revives the possibility of the uncontainable Saying over the fixed codification of the Said. We develop this argument by looking at how the seemingly transparent activities of accounting and audit practice as forms of codification conceal a form of domination that silences ethical engagement with the Other and the third. We link such practices to the larger economic system of financialisation in which contemporary accounting practice is embedded. Lastly, we take the case of Telecom New Zealand, a medium-sized international IT company, to point to the way it routinely deploys data, in forms such as the annual report, to obscure the politics in which it is engaged.

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  • Understanding Quality in Qualitative Research in IS: A Practitioners Road Map

    Cua, Francis; Theivananthampillai, Paul (2006)

    Working or discussion paper
    University of Otago

    Qualitative Research has gained dominance again in research in information systems and technology. Understanding some of the terminology has often posed a hurdle for the practitioner. This paper draws out some of the key assumptions that qualitative research is based upon and distils some the subtle facets of qualitative research to build that bridge between practice and academia

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  • Earnings versus cash flows as predictors of future cash flows: New Zealand evidence

    Seng, Dyna (2006)

    Working or discussion paper
    University of Otago

    This study examines the predictive ability of earnings and reported cash flow measures (i.e., Cash Flow From Operations [CFFO], Cash Flow From Investing Activities [CFFIA], and Cash Flow From Financing Activities [CFFFA]) to forecast one- and two-period ahead cash flows during the period 1989-92, using predictive models based on research methodology applied by Bowen, Burgstahler and Daley [1986]. The degree of relationship between earnings and cash flow measures is also examined as a secondary goal of the study. The results provide evidence that CFFO (CFFIA) is a better predictor of one- and two-period ahead CFFO (CFFIA) than is earnings and CFFFA is a better predictor of two-period ahead CFFFA than is earnings. The results of the correlations show that the traditional cash flow measures (i.e., net income plus depreciation and amortisation [NIDPR], and working capital from operations [WCFO]) are highly correlated with earnings suggesting that they both are similar, while the correlations between reported cash flow measures and traditional cash flow measures are low suggesting that the traditional cash flow measures used in prior research are poor proxies for reported cash flow measures which are now provided by the companies' statement of cash flows as required by the New Zealand's Financial Reporting Standard No.10.

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  • Effect of gender, family structure and firm affiliation, on career promotion in auditing

    Whiting, Rosalind H; Van Vugt, Olivia (2006)

    Working or discussion paper
    University of Otago

    Not to be quoted without the permission of the corresponding author

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  • Accounting and enabling greater accountability: The suppressed role of the accounting intellect

    Liyanarachchi, Gregory A. (2006)

    Working or discussion paper
    University of Otago

    Draft: Please do not quote

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  • Lessons from the indigenous east for western organisations? Mechanistic and organic approaches to organization and management

    Elkin, Graham; Štrach, Pavel (2006-02)

    Working or discussion paper
    University of Otago

    There are two common sets of underlying assumptions about organizations and their management - Mechanistic and Organic. The mechanistic paradigm has led to the adoption of a scientific rationality which makes whole human beings marginal to an enterprise, and regards people as interchangeable, replaceable parts of a structured system. This implies the treatment of employees as less than fully human, in terms of skills and the full extent of mind, body and spirit. The reduction of employees to roles and tasks may affect not only their working life but mental wellness and perception of personal fulfillment. This paper argues for the adoption of an organic view of organizations focused on complete human beings at work. It sees organizations as existing through networks of whole people in relationship with one another. The indigenous evidence presented here suggests the adoption of the organic paradigm has been more common in less industrialized settings. The turbulent world may increasingly require organic approaches in order to achieve competitive advantage.

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  • What causes changes in opinion about the Israeli-Palestinian peace process?

    Fielding, David; Penny, Madeline (2006-03)

    Working or discussion paper
    University of Otago

    In this paper we present a statistical analysis of the factors that drive monthly variations in the aggregate level of support among Israeli Jews for the Oslo Peace Process. Attitudes depend on both the state of the Israeli economy and the intensity of the Israeli-Palestinian conflict since the onset of the Intifada. Moreover, different dimensions of the conflict have very different effects on Jewish public opinion. In particular, there is substantial heterogeneity in the response of attitudes to conflict events on either side of the Green Line.

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  • Establishing dynamic trust in virtual organization by means of MAS

    Foukia, Noria; Mallet, Pierre-Etienne (2006-03)

    Working or discussion paper
    University of Otago

    This paper presents an implementation of the first stage of a Virtual Organization (VO) life cycle, which is the VO’s creation. This implementation is based on previous work by one of the authors describing a framework which facilitates the establishment of VO agreements. In accordance with the framework, the implementation makes the VO’s creation fully automated, thereby reducing its duration considerably. This is beneficial for the VO, which should only exist for the limited period needed to satisfy its goal. The VO is implemented as a Multi-Agent System (MAS), where autonomous agents negotiate the agreement leading the the VO’s establishment. The Opal FIPA-compliant MAS platform was used to implement the VO agents. Different scenarios and evaluations provide a clear demonstration of the implementation, showing how agents dynamically negotiate the establishment of the agreement and how opportunistic agents’ behavior affect the trust level during the negotiation process.

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  • Agent based web service composition in the context of a supply-chain based workflow

    Savarimuthu, Bastin Tony Roy; Purvis, Martin; Purvis, Maryam A. (2006-02)

    Working or discussion paper
    University of Otago

    With the advent of Web Services, more and more business organizations make their services available on the Internet through Web Services and also use other services that are available on the corporate Intranet. From the viewpoint of workflow systems, these freely available Web Services and the proprietary intranet-based services should be integrated into individual businesses for their day-to-day workflows. Businesses that use Web Services not only provide the services to their customers but can also use Web Services to customize their internal processing, such as online order placement for raw materials. In this paper we describe the architecture of our agent-based workflow system that can be used for Web Service composition. In the context of an example from the apparel manufacturing industry, we demonstrate how Web Services can be composed and used.

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  • The EVM’s universe and the Universe

    Nowostawski, Mariusz (2006-03)

    Working or discussion paper
    University of Otago

    The notion that all (or in weaker sense, some) natural phenomena can be modelled as a computable process, some kind of algorithm is recently gaining scientific recognition, and more research is dedicated to the rigorous explorations of the mapping between natural phenomena and the formalised computational systems. There is some debate and controversy as to how much of the natural can be expressed in the models of the artificial, although due to formalised nature of mathematics and physics itself, it is generally accepted that computation is viable way to model physical reality. Contemporary developments in computer science and in physics not only do no refute computationalism – they provide more data and evidence in support of the basic theses. In this article we discuss some of the aspects of contemporary computationalist efforts based on the traditional notions of Turning Machine computation. Then we present an extended notion of computation, that goes beyond the traditional Turing limit. We propose a new interactive computation model called Evolvable Virtual Machines (EVMs). The EVM model uses the notion of many independently asynchronously executing processes, that communicate between each other and with the outside environment. We present some of the pitfalls of traditional computationalism, and compare it to our new, extended computationalist model, based on the notion of massively concurrent interactive computation (hypercomputation). We argue, that hypercomputationalism based on the collection of asynchronously concurrently communicating computational machines is a more compact and more appropriate way of representing natural phenomena (or the Universe in general). It is theoretically sound, and does not violate any of the current state-of-the-art physical theories. We discuss the details of our computational architecture, and present some of the implications of the hypercomputationalism on contemporary physical, life sciences, and computer science.

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  • Hitting the ground running: building New Zealand’s first publicly available institutional repository

    Stanger, Nigel; McGregor, Graham (2006-03)

    Working or discussion paper
    University of Otago

    A fully functional and publicly available, digital institutional repository (IR) in the space of just ten days? The technology was available, the time was right, the team was right and technical assistance from colleagues in Australia was on hand a mere cyber call away. This paper reports on how we were able to “hit the ground running” in building an open access IR in such a short space of time. What has taken our breath away is not so much the speed of the process, but the scale of responsiveness from the Internet community. Consequently, we also consider the research impact of more than 18,000 downloads from eighty countries, less than three months into the project!

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  • Newspapers and advertising: The effects of ad-valorem taxation under duopoly.

    Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (2006-12)

    Working or discussion paper
    University of Otago

    Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in most countries. Newspapers are therefore given preferential tax treatment. We show that lower ad valorem taxes lead newspapers to become more differentiated. Thereby the competitive pressure falls, possibly resulting in higher newspaper prices and reduced quality investments.

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  • Trade and rising wage inequality: What can we learn from a decade of computable general equilibrium analysis?

    Winchester, Niven (2006-10)

    Working or discussion paper
    University of Otago

    This paper surveys computable general equilibrium (CGE) contributions to tradewage debate. We conclude that this literature provides an avalanche of support for the view that trade has had only a minor influence on wage inequality through Heckscher-Ohlin channels. Moreover, some studies show that trade may be associated with declining wage inequality and/or reveal that North-North trade is responsible for a greater proportion of the increase in Northern wage inequality than North-South trade. The impact of trade-induced technical change, however, has received little attention in the CGE literature.

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  • Facilitating collaboration in a distributed software development environment using P2P architecture

    Purvis, Martin; Savarimuthu, Bastin Tony Roy; Purvis, Maryam A. (2006-02)

    Working or discussion paper
    University of Otago

    This paper describes efforts to facilitate collaborative work in a distributed environment by providing infrastructure that facilitates the understanding of inter-connected processes involved and how they interact. In this work we describe how our agent-based framework supports these. This distributed work environment makes use of both P2P and client-server architectures. Using an example of developing an open source software system, we explain how a collaborative work environment can be achieved. In particular we address how the support for coordination, collaboration and communication are provided using our framework.

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  • Combining multiple precision-boosted classifiers for indoor-outdoor scene classification

    Deng, Da; Zhang, Jianhua (2006-05)

    Working or discussion paper
    University of Otago

    Along with the progress of the content-based image retrieval research and the development of the MPEG-7 XM feature descriptors, there has been an increasing research interest on object recognition and semantics extraction from images and videos. In this paper, we revisit an old problem of indoor versus outdoor scene classification. By introducing a precision-boosted combination scheme of multiple classifiers trained on several global and regional feature descriptors, our experiment has led to better results compared with conventional approaches.

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  • Feature analysis and classification of classical musical instruments: an empirical study

    Simmermacher, Christian; Deng, Da; Cranefield, Stephen (2006-05)

    Working or discussion paper
    University of Otago

    We present an empirical study on classical music instrument classification. A methodology with feature extraction and evaluation is proposed and assessed with a number of experiments, whose final stage is to detect instruments in solo passages. In feature selection it is found that similar but different rankings for individual tone classification and solo passage instrument recognition are reported. Based on the feature selection results, excerpts from concerto and sonata files are processed, so as to detect and distinguish four ma jor instruments in solo passages: trumpet, flute, violin, and piano. Nineteen features selected from the Mel-frequency cepstral coefficients (MFCC) and the MPEG-7 audio descriptors achieve a recognition rate of around 94% by the best classifier assessed by cross validation.

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  • Searching for the smoking gun: Did trade hurt unskilled workers?

    Winchester, Niven (2006-11)

    Working or discussion paper
    University of Otago

    We contribute to the trade-wage literature by conducting the first economy-wide analysis of the association between trade and wages in New Zealand. We find that increased imports since 1980 caused only a marginal increase in New Zealand wage inequality and, overall, increased trade (imports and exports) reduced wage inequality in this nation. As New Zealand imports of unskilled labour-intensive products relative to GDP are larger than those for other developed nations, we interpret these results as convincing evidence that trade is not responsible for rising wage inequality in developed nations.

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  • Positive and negative selection in a multilayer artificial immune system

    Middlemiss, Melanie (2006-01)

    Working or discussion paper
    University of Otago

    The immune system is a complex and distributed system. It provides a multilayered form of defence, capable of identifying and responding to harmful pathogens that it does not recognise as “self”. The framework proposed in this paper incorporates a number of immunological concepts and principles, including the multilayered defence and the cooperation between cells in the adaptive immune system. An alternative model of positive selection is also presented. It is suggested that the framework discussed here could lead to reduced false positive responses in anomaly detection tasks, such as intrusion detection, as well being extended to a population of computational immune systems that are able to maintain population diversity of recognition and response.

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  • Trade policy and public ownership

    Long, Ngo Van; Stähler, Frank (2006-12-21)

    Working or discussion paper
    University of Otago

    JEL-Classification: F12, F13.

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