1,757 results for Working or discussion paper

  • Of cyclones, tsunamis, and the engaged anthropologist: Some musings on colonial politics in the Andaman Islands

    Venkateswar, Sita

    Working or discussion paper
    Massey University

    No abstract available

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  • Participation of women in grassroots development interventions: reflections on the experiences of development projects in Sudan

    El-Gack, Nawal

    Working or discussion paper
    Massey University

    This paper is based on an empirical study, conducted in 2005/06. It provides reflections on gender and development approaches employed in development projects in Sudan and identifies the challenges that development providers need to address when they plan for future interventions. It argues that addressing gender issues requires an in depth understanding of local values, and women’s needs and interests.

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  • Resource consents - intangible fixed assets? Yes, but, too difficult by far!

    Hawkes, L. C.; Tozer, L.

    Working or discussion paper
    Massey University

    Recent international attempts to draft an accounting standard (IAS38) which establishes the most widely acceptable treatment for intangible assets have sparked debate among standard setters, practising accountants and media analysts. Contentious issues include differing treatment for internally and externally generated intangible fixed assets, and the requirement for the existence of a ready market for the exchange of intangible assets. A further question has been identified, that of whether the ‘right to do something’, as in permission to act, is in itself an intangible asset and if so how should it be treated. An example of this is resource consents issued under the Resource Management Act 1991. The aim of this research was to investigate the nature of resource consents as intangible assets according to ICANZ disclosure and recognition standards and to determine the level of disclosure practised by companies listed on the New Zealand Stock Exchange. Disclosure of resource consent details as non-financial information would provide a significant proportion of the benefits involved in disclosing this class of asset while limiting the costs involved in the production of the information. We conclude that the details of resource consents held should be disclosed in the annual report as additional non-financial information, or as a separate schedule of resource consents held in the notes to the financial statements as per FRS1. This view is not addressed by the requirements of IAS38 or ED87 as this 'class of intangible assets' is not discussed at all. However, it can be argued that the omission of resource consents and other similar intangibles is contrary to the spirit of the true and fair view requirement of the Financial Reporting Act and Generally Accepted Accounting Principles (GAAP).

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  • 'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles'

    Kirk, N. E.

    Working or discussion paper
    Massey University

    The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ‘present fairly in conformity with generally accepted accounting principles’ (GAAP). While the former is closely identified with judgement and is used in the United Kingdom, the European Union, Singapore, Australia, and New Zealand, the latter is the standard for United States financial reporting and tends to be more rule based. This paper presents the findings of an empirical investigation of the ‘true and fair view’ in New Zealand. It reports the results of a survey of financial directors, auditors and shareholders of New Zealand listed companies investigating their perceptions of, and preferences for, ‘true and fair view’ versus other standards for financial statement reporting including ‘present fairly in conformity with generally accepted accounting principles’ (GAAP), 'fairly reflects' and 'present fairly', and compares the findings with relevant international research. The purpose of the research was twofold; firstly to determine if ‘within-group’ and ‘betweengroup’ differences in perceptions and preferences for the terms existed, thus contributing to an expectations gap; and, secondly, to examine whether or not the New Zealand respondents shared the preference for ‘true and fair view’ versus ‘present fairly in conformity with GAAP’ found in previous international research. The results show that a clear majority of all three groups share similar perceptions of the meaning of the 'true and fair view’ concept, and support its use in financial reporting. All groups preferred ‘true and fair view’ to other terms including ‘fairly present in conformity with GAAP’, a result consistent with previous comparisons of United Kingdom, and United States investors’ opinions. This illustrates that the 'true and fair view' concept remains an important international overall standard for financial reporting quality.

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  • The corporatisation of local body entities: A study of financial performance

    Hooks, J. J.; van Staden, C. J.

    Working or discussion paper
    Massey University

    The New Zealand electricity industry provides us with a unique opportunity to examine how entities responded to major restructuring of the industry. This research studies the financial performance of three entities, each with a different ownership structure, over a 15 year period from 1988 to 2002. The aim is to examine the possible influence of ownership type and corporatisation on the development and financial performance of the entities by examining the changes that took place from the pre-corporatisation period to the post-corporatisation period and comparing and contrasting the performance and funding of the three entities over that time. In this way an assessment is made of the possible influence of ownership type on financial performance. This research can be framed to some extent by agency theory aspects of positive accounting theory. In addition legitimacy theory has been used to explain the behaviour of managers and the process of organizations adapting to a changing environment. Both theories acknowledge the interaction of organizations and their environment. The comparison shows that at the end of the study period the council owned company was the smallest, in terms of total assets, of the three companies examined (although it was similar in size to the biggest one at the outset). The council owned company also returned most capital to its shareholders and is the most conservatively financed one of the three with only 10% debt at the end of 2002 compared to 28% for the trust-held company and 87% for the listed company. The listed company ended up being the biggest and the one with the highest gearing, the highest ROA and the highest profit margin. The study concludes that ownership structure did have an influence on financial performance and level of debt funding.

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  • Existence advertising, price competition, and asymmetric market structure

    Eaton, B. C.; MacDonald, Ian A.; Meriluoto, L.

    Working or discussion paper
    Lincoln University

    We examine a two stage duopoly game in which firms advertise their existence to consumers in stage 1 and compete in prices in stage 2. Whenever the advertising technology generates positive overlap in customer bases the equilibrium for the stage 1 game is asymmetric in that one firm chooses to remain small in comparison to its competitor. For a specific random advertising technology we show that one firm will always be half as large as the other. No equilibrium in pure price strategies exists in the stage 2 game and as long as there is some overlap in customer bases the mixed strategy equilibrium is far from the Bertrand equilibrium.

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  • Spam: solutions and their problems

    Eaton, B.; MacDonald, Ian A.; Meriluoto, L.

    Working or discussion paper
    Lincoln University

    We analyze the success of filtering as a solution to the spam problem when used alone or concurrently with sender and/or receiver pricing. We find that filters alone may exacerbate the spam problem if the spammer attempts to evade them by sending multiple variants of the message to each consumer. Sender and receiver prices can effectively reduce or eliminating spam, either on their own or when used together with filtering. Finally, we discuss the implications for social welfare of using the different spam controls.

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  • Social dimensions of sustainable agriculture: a rationale for social research in ARGOS

    Campbell, H.; Fairweather, John R.; Hunt, Lesley M.; McLeod, C.; Rosin, C.

    Working or discussion paper
    Lincoln University

    As the rationale for the social research objective within ARGOS, this documentprovides a preliminary discussion of the theoretical and methodological approachbeing taken by the social researchers in the project. As such, it articulates the ‘socialcorner’ of the research and details the approaches and issues that we consider centralto a social scientific analysis of agricultural sustainability.

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  • Proceedings of the Rural Economy and Society Section of the Sociological Association of Aotearoa (N.Z.)

    Fairweather, John R.

    Working or discussion paper
    Lincoln University

    This Discussion Paper records the 14 papers presented in the Rural Economy and Society Section of the Sociological Association of Aotearoa (New Zealand) held at Lincoln University 7-9 December, 1990. The papers cover development issues, rural history, contemporary research and issues relating to the discipline of rural sociology in New Zealand. The development paper examines landownership in Northern England and the tensions surrounding different land uses. The history papers examine the impacts of transport technology, long term trends in agriculture exports, and Shelley's activities in rural education in Canterbury. The contemporary research papers, while wide ranging, include common themes such as how farm people have responded to the economic downturn in recent years by seeking off farm income. Another focus is the rural community with one paper examining local politics and another paper examining public drinking. The disciplinary papers look back at our rural research and then examine prospects and priorities for research in future. This discussion paper includes the full text of the following papers: Olivia Wilson, Landownership and rural development in Britain: a case study of the North Pennines (extended extract); James Watson, Rural New Zealand and the second industrial revolution; Neville Bennet, Cycles and booms in New Zealand agriculture exports (abstract only); Box, car and ace: Shelley in rural Canterbury, 1920-1936; Valerie Walton, Women's economic contribution to the farm; Margaret Begg, Dairy farm women; Richard Le Heron, Mike Roche, Tom Johnston and Susan Bowler, Pluriactivity in New Zealand's agro-commodity chains; Ian Gray, Issues and non-issues in rural local politics; Alison Loveridge, Formal qualifications and farm employees: does getting school certificate really help people become farm owners?; John Fairweather and Hugh Campbell, Public drinking and social organisation in Methven and MT. Somers; Ian Carter and Alison Loveridge, The strange absence of New Zealand rural sociology; Trevor Showdon, Rural sociology in New Zealand: dimensions; interdisciplinary intersections, institutional settings and future research.

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  • The importance of pre-commitment in international environmental agreements

    MacDonald, Ian A.

    Working or discussion paper
    Lincoln University

    In the face of transboundary pollution externalities, cooperation in regulatory efforts between countries is required to move the economy towards the efficient outcome. Existing research in this field concludes that such cooperation is unlikely to occur because of the free rider problem. This paper introduces the institution of international treaties and shows that a cooperative outcome supported by a treaty is sustainable. One effective treaty structure requires countries to reduce their pollution levels by a common percentage from the non cooperative benchmark level, but only if all countries sign it. Under such a teaty arrangement, welfare improvements are generally significant.

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  • Topics for rural social research

    Fairweather, John R.

    Working or discussion paper
    Lincoln University

    This report delineates a range of topics that could be included in MAF social research using mainly the suggestions available in the current sociology literature. Suggestions from five MAF personnel were used to supplement the literature. Both sources lead to a list of topics including the farm and the rural community, international linkages and consumers. In addition, there is a need for research on public opinion. The report suggests that an appropriate research strategy should include the development of a rural data base which is supplemented with farm and community studies using the full array of social science research methods. Agro commodity chains should be examined and rural public opinion regularly surveyed.

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  • Farm resilience for sustainable food production: a conceptual framework

    Moller, H.; Darnhofer, I.; Fairweather, John R.

    Working or discussion paper
    Lincoln University

    So far resilience work has mostly focused on regional‐scale, extensively managed ecosystems. Weargue that, as over 40% of the earth’s surface is used for agriculture, it would be fruitful to apply resiliencethinking to agro‐ecosystems. Resilience thinking could contribute to shifting farming systems from equilibriumbasedcommand‐and‐control management approaches towards sustainable food production through a betterunderstanding of the factors and processes that contribute to farm resilience. We focus on farms, understoodas intensively managed local‐level social‐ecological systems. Focusing on the local level could allow newinsights for resilience thinking, especially on the influences of human perceptions and the dynamics of decisionmakingprocesses. To enable a farm to persist both in times of predictable growth and in times of turbulentchange, a farmer needs to implement strategies that exploit current strengths, while simultaneously buildingadaptability and transformability. The challenge is that these strategies compete for scarce resources. Theappropriate mix of strategies will thus depend on the farmer’s preferences, the state of the farm along itsadaptive cycle and the co‐evolutionary processes between the farm and its environment, taking into accountvarious spatial and temporal scales. To assess the resilience of farms, resilience thinking will need to beoperationalized, but there are temporal and spatial hurdles involved in identifying suitable surrogates, as wellas the challenge to capture the ‘human dimension’ through surrogates.

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  • Proceedings of the International Conference on Invention, Innovation and Commercialisation with special emphasis on Technology Users Innovation (TUI)

    Fairweather, John R.

    Working or discussion paper
    Lincoln University

    Research work in the AERU has covered the topic of innovation in a number of ways formany years. Recently, we have sharpened our focus on user innovation and reported NewZealand’s first empirical research on this topic in AERU Research Report No. 320. Thisdiscussion paper continues this theme by reporting the papers presented at an internationalconference on user innovation.This discussion paper should appeal to those interested in user innovation. The conferencecovered a wide variety of topics, including theoretical approaches to user innovation,innovation policy and the first-hand experiences of innovators. It also features results from aprogramme of research at Lincoln University on user innovation and draws the results ofthree years of research into a synthesis with policy implications. This discussion paper willtherefore be of particular interest to policymakers wanting to know how best to supportuser innovation in New Zealand. This discussion paper includes the full text of the following papers: Stephen Flowers, User innovation: Theory, Practice, and Policy; Alan Afuah and Marcel Bogers, Why do users innovate? A theory of the locus of innovation; Jim Birkemeier, Full vigour forestry: Sustainable forest management from the forest owner’s point of view; Enrico Tronchin, Disruptive innovation for sustained economic growth: Why New Zealand’s innovation system should be open, distributed and inclusive of innovative users; Bhaskara Rao Suddapalli and Kanimoli Ramaiah, Experience gained from inventing human heart valve prosthesis; MirShahin Seyed Saleh, New cellulosic fibres; Tiffany Rinne, International comparisons of models of innovation models: Whatis to be learned about the New Zealand situation?; Julian Williams, TUI and innovation policies in selected European, Asian and PacificRim countries; G. Daniel Steel, Principles that guide innovation: Predicting the Global InnovationIndex score with dimensions of human values; Keith Alexander, SpringFree Trampoline - and some lessons learned; John Fairweather, Introduction to the New Zealand TUI Research Programme; Ralph Lattimore, Timberworks; Simon Lambert, The socio-technical networks of technology users in New Zealand; Janet Stephenson, Mapping innovators’ networks: Actors and flows in smallinnovation firms; Brett Stanley, The Rollawipa; Tiffany Rinne, Cultural Limits to Innovation in New Zealand; G. Daniel Steel, Comparisons, contrasts, and a case study: Innovation implicationsof New Zealand’s scores in values and personality; Dean Satchell, Novel sawing of eucalypt: a solution leading to a new forestindustry?; John Lay, iAgri; John Fairweather, Tiffany Rinne, Gary Steel, Simon Lambert, Janet Stephenson, Synthesis of New Zealand TUI research and policy implications: Is ittime to support user invention in New Zealand?; Peter Hone, Commercialisation of IP for inventors and SMEs and why so many ideasfail to enter the market; Manthan D. Janodia, N. Udupa, J. Venkata Rao, Virendra S. Ligade, Generating innovations in developing countries: Policy formulation andits implications.

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  • Email pricing

    Eaton, B. C.; MacDonald, Ian A.; Meriluoto, L.

    Working or discussion paper
    Lincoln University

    We compare the magnitude of, and welfare generated by, uniform welfare-maximising,Ramsey and monopoly pricing in email networks. Messages are defined by the utilitythey give to their sender and receiver. Senders tend to pay more than receivers when theaverage sender utility is higher than the average receiver utility, and vice versa. Whenmessage preference distributions are symmetric receivers pay more than senders. Becauseprices cannot be (too) negative, the interior solutions for all price types hold onlywhen the distributions for sender and receiver utility are similar. The comparative welfareanalysis shows that in some situations the use of uniform, Ramsey and zero priceswill not generate substantial welfare losses relative to feasible perfectly discriminatoryprices. Monopoly prices are unlikely to be efficient.

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  • Social research compendium: key questions on social dimensions of agricultural sustainability

    Campbell, H.; Fairweather, John R.; Hunt, Lesley M.; McLeod, C.; Rosin, C.

    Working or discussion paper
    Lincoln University

    Following on from the Social Research Rationale, this document takes the rationalean important step further by developing a list of key research topics (and specificissues) that form a comprehensive list of research items that the Social Objectiveconsider to be of interest.Three general instructions are useful before going further into this document.1) A comprehensive list of research topics is necessarily big. Like Objective 4, thegeneral research process for Objective 5 is to start broad and use the first two years ofdata gathering to refine the topics down to a more focused set of issues and foci.2) The topics are positioned to answer five very broad questions about our ARGOSfarms:• Who are they?Describe the sociological characteristics of the participating farmers, householdsand enterprises.• What do they think?What is the positioning (or key ideas) of our participants in terms of a list of coreconcepts in the project?• What is their capacity to act?Even if people think a particular way, or want to do some things, individuals arenonetheless constrained in many ways. Social scientists consider this key issue tobe central to any analysis: their capacity to act.• What changes over the period of the project (and in retrospect)?Both looking back in time, and through the period of the project, what are the keydimensions of change in the farms?• What are the key influences on these changes?What the key processes and ‘sites of action’ that influence farm activity, andwhich can assist us in understanding how more pro-active intervention to achievechange might be undertaken?3) What gaps are left?This document contributes to getting all the different researchers around the SocialObjective clearly aligned and coordinated in framing up and delivering the next phaseof research. It also helps to very clearly define the interests and foci of the socialresearch for the other participants in ARGOS. However, maybe its most importanttask is to provide an opportunity for discussion around those points of interest thatObjective 5 shares with the other Objectives, as well as where there are significantgaps as yet unaddressed by the project.

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  • Methven and Mt. Somers : report on socio-economic history and current social structure

    Campbell, H. R.; Fairweather, John R.

    Working or discussion paper
    Lincoln University

    This is one of a number of publications arising from a Lincoln University study conducted in Methven and Mt. Somers during 1989 and 1990. The main report examines both public drinking and social organisation. The purpose of this smaller report is to give a socio-economic perspective on the history of these two small towns. The local history of each has already been documented for the relative centenaries of each town, and each of these works gives a strong impression of incidents and characters that make up the flavour of a particular towns history. This brief report is presented in three sections. The first deals with the history and current social structure of Methven, which was the major area studied. A second section presents material on Mt. Somers which was added into the study to provide comparative material for the Methven data. A final chapter provides an overview of some of the important issues facing these rural communities at the present time.

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  • Public sector reform in the Asia-Pacific

    Williams, Lesley E.; Addison, Ramzi

    Working or discussion paper
    Lincoln University

    The world recessionary period of the 1980's forced many governments to re-evaluate their economic management strategies. Today, existing strategies are being supplanted by a belief that economic growth is best achieved by less government intervention in the economy. This paper examines public sector reforms in Indonesia, Malaysia and New Zealand, three Asia-Pacific trading partners. While descriptive in nature, the researchers believe that the contribution of this research is its socio-cultural and historical accounts of these changes, as well as its Asia/Pacific focus.

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  • Has a structural break affected New Zealand business cycles?

    Sanyal, Amal; Ward, Bert D.

    Working or discussion paper
    Lincoln University

    By international standards, New Zealand’s recent business cycle fluctuations are remarkably volatile. Some bivariate regularities observed in developed economies are weak and sometime uncertain. Are these features endemic to New Zealand’s economy or the result of structural disturbances of the seventies? The paper reports that there are distinct signs of some structural break in the seventies, but the qualitative features of the business cycle are similar before and after any possible break. The reasons of these peculiarities then are to be sought in New Zealand’s own economic institutions.

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  • The role of the NZFSA in investigating health issues concerning A1 and A2 milk

    Woodford, Keith B.

    Working or discussion paper
    Lincoln University

    The NZFSA claims (24 Sept 07) that they do not believe ‘A1 milk is any more or less of a riskthan A2 milk’. Presumably they are basing this claim on the report undertaken for them byProfessor Boyd Swinburn in 2004, which is the only external review they have undertaken. Boththe NZFSA position and the Swinburn Report can be accessed from their website(www.nzfsa.govt.nz).The NZFSA also claims that the recent book, “Devil in the Milk”, written by the author of thisreport, has presented no new evidence that would cause them to change their position.The purpose of this report is therefore to review whether or not the NZFSA position is consistentwith the professional advice that they have received, and to analyse the processes that have led toany discrepancies between their position and this professional advice.The report also addresses whether their current stated position regarding no further evidencebeing available is consistent with the facts, and how they have come to this conclusion.Leading from this, the report analyses the behaviours that have led to the discrepancies that arefound, and explores whether there are fundamental problems at NZFSA both in relation to thespecific issue of A1/A2 milk and the generic issue of structure and culture within the NZFSA.

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  • The mining boom of the 1890s in general and in Hauraki in particular

    Hart, Philip (2016)

    Working or discussion paper
    University of Waikato

    By the 1890s, mining had slowed down and New Zealand in general was economically depressed. Large amounts of capital could only be obtained from London, where exploration companies were formed to investigate potential goldfields, but, as usual, most investors were after quick profits. The mining boom started in 1894 on the Rand in South Africa, then attention turned to Western Australia in the following year, and by 1896 it was New Zealand’s turn, where overseas capital was made very welcome, for without it large-scale mining development was not possible. As both vendors and investors sought to exploit the industry for their own benefit, there were fears that a brief boom would handicap rather than assist it. Over-capitalized companies were formed, with vendors and company promoters exploiting the system, including by insider trading, although because of the risks involved some did not make the profits expected. Overseas ‘experts’ were used to puff mines, as many investors understood, for in England there was no rush by ordinary investors to acquire shares. In New Zealand speculators made quick profits by gambling on the share market in a manner compared to horse racing. The New Zealand boom is traced from its beginnings in 1895 to its fading away as wild cats collapsed in 1897. Although some people blamed government policy for the boom not continuing, more commonly the gambling fever was seen as the cause, for many mining properties placed on the market had no possibility of success. Yet in the short term there were benefits for the industry, sometimes because lessons were learnt and mistakes understood. In general, it was a pegging-out boom rather than a mining boom.

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