1,750 results for Working or discussion paper

  • Quantification of channel planform change on the lower Rangitikei River, New Zealand, 1949-2007: response to management?

    Richardson, Jane M.; Fuller, Ian C

    Working or discussion paper
    Massey University

    The Rangitikei River, a large gravel‐bed wandering river located in the North Island of New Zealand, has outstanding scenic characteristics, recreational, fisheries and wildlife habitat features. Recently concerns have been raised over the potential negative impact that perceived channel changes in the latter part of the 20th century may be having on the Rangitikei River recreational fishery. This study describes and quantifies the large‐scale morphological changes that have occurred in selected reaches of the lower Rangitikei River between 1949 and 2007. This research utilised historical aerial photography and analysis in ArcGIS® to quantify channel planform change in three reaches, encompassing ~18 km of the lower Rangitikei River. This showed that the lower Rangitikei was transformed from a multi‐channelled planform to a predominantly single‐thread wandering planform, with an associated reduction in morphological complexity and active channel width of up to 74%, between 1949 and 2007. Bank protection measures instigated under the Rangitikei River Scheme have primarily driven these changes. Gravel extraction has also contributed by enhancing channel‐floodplain disconnection and exacerbating sediment deficits. The findings of this study have implications for future management of the Rangitikei. Previous lower Rangitikei River management schemes have taken a reach‐based engineering approach with a focus on bank erosion protection and flood mitigation. This study has confirmed the lower river has responded geomorphologically to these goals of river control. However questions as to the economic and ecological sustainability of this management style may encourage river managers to consider the benefits of promoting a self‐adjusting fluvial system within a catchment‐framed management approach.

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  • Creativity and class: Review essay

    Prichard, Craig; Boon, Bronwyn; Bill, Amanda; Jones, Deborah

    Working or discussion paper
    Massey University

    This essay offer a critical review of form of class analysis presented in the works of the economic geographer Richard Florida. In it we use the example of the sale of the New Zealand internet auction site Trade Me to the Australian media group Fairfax to illuminate some of the problematic features of Florida's work.

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  • Organizational downsizing and the instrumental worker: Is there a connection?

    Macky, Keith

    Working or discussion paper
    Massey University

    A national population sample of 424 employees was used to explore the proposition that the widespread use of organizational downsizing by management has led employees to adopt a more instrumental orientation to the employment relationship. Contrary to predictions, employees who had never worked in a downsized firm (Controls), or who had been made redundant as a result of downsizing (Victims), reported stronger instrumentalist beliefs than those who had experienced at least one downsizing but had never been made redundant (Survivors). Employees who had experienced more downsizings were also more likely to report lower instrumentalism, by disagreeing with statements suggesting that work is a necessary evil, just something that has to be done in order to earn a living, and that money is the most important reason for having a job. The findings are discussed in the context of reactance theory and instrumentalism as a malleable socialized work attitude.

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  • The effect that rounding to prototypical values has on expected duration estimation accuracy

    Forsyth, Darryl; Burt, Christopher

    Working or discussion paper
    Massey University

    The scheduling component of the time management process was used as a ‘paradigm’ to investigate the estimation of duration of future tasks. Two experiments looked at the effect that the tendency to provide estimates in the form of rounded close approximations had on estimation accuracy. Additionally, the two experiments investigated whether grouping tasks together prior to scheduling would decrease duration estimation error. The majority of estimates provided in both experiments were categorised as rounded close approximations, and were overestimates of the actual time required to complete the experimental tasks. The grouping together of the relatively short tasks used in Experiment 1 resulted in a significant increase in estimation accuracy. A similar result was found in Experiment 2 for relatively long tasks. The results are discussed in relation to the basic processes used to estimate the duration of future tasks, and means by which these scheduling activities can be improved.

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  • Determiners of accuracy when making an expected duration estimation: The role of ‘past’ event/task saliency

    Forsyth, Darryl

    Working or discussion paper
    Massey University

    One of the important ‘skills’ which is associated with effective time management is the ability to accurately estimate the probable duration of a to-be-scheduled event or task. The present study explored the effect that presenting a highly salient, similar to-be-estimated task had on a subsequent task estimate. Participants in this experiment tended to allocate significantly less time to the completion of a task if they had previously estimated the expected duration of a similar, shorter task. Conversely, they tended to allocate significantly more time to the completion of a task if they had previously estimated the expected duration of a similar but longer task. The results are discussed in relation to future developments in scheduling/time management software.

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  • The music of organising: Exploring aesthetic ethnography

    Bathurst, Ralph

    Working or discussion paper
    Massey University

    Through a discussion of Ingarden’s phenomenology, this paper proposes an aesthetic ethnographic methodology. Aesthetic ethnography enables the researcher to view organisations as if they are works of art. This involves observing the continual oscillation between order and chaos, a quality Schiller terms as the play impulse. The shifts in focus from naïve outsider (Emotional Attachment) to critical insider (Cognitive Detachment) and then to informed outsider (Integrated Synthesis) are explored, followed by a case study of a symphony orchestra undergoing governance change.

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  • The relationship between different email management strategies and the perceived control of time

    Forsyth, Darryl; Chen, EeMun

    Working or discussion paper
    Massey University

    Time management research, and the psychological construct of perceived control of time, are drawn on to investigate populist claims of the virtues of regularly filing and organising ones electronic mail. Using a process model of time management, it would seem that filing of email may increase ones time control perceptions and thus their job satisfaction and wellbeing. One hundred and sixty five participants were involved in a questionnaire-based field study. Analyses of variance revealed that for some e-mail users, not having a filing system may result in a high perceived control of time. Furthermore, challenging assumptions regarding optimal e-mail organisation, those that tried to frequently file their incoming messages, but did so somewhat unsuccessfully, had significantly less perceived control of time. These results highlight individual differences in control of time perceptions, and recommendations are made regarding organisational e-mail behaviour and training.

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  • A tiger by the tail: The artistry of crisis management

    Bathurst, Ralph

    Working or discussion paper
    Massey University

    This paper explores the reasons for the failure of local and national leaders to adequately deal with the crisis that resulted from Hurricane Katrina September 2005. It is argued that the failure of instrumentality demonstrates alternative management strategies are required. The aesthetic lens offers options that could have helped avoid many of the disastrous consequences of the flooding.

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  • Participation in practice: Participation, consensus and cooperation in the achievement of economic reform in the Cook Islands

    Barcham, Manuhuia

    Working or discussion paper
    Massey University

    Like many other South Pacific countries the Cook Islands underwent a period of enforced restructuring in the mid-1990s. Yet, unlike many other South Pacific countries, the Cook Islands achieved a considerable degree of success. Field research shows that the success of the reform program in the Cook Islands depended not so much on the actual reform program itself as it did on the way in which reform process unfolded. Given the recent movement by the World Bank towards more participatory approaches to country-level development planning and reform, it seems an opportune time to explore how participatory approaches can actually lead to successful reform outcomes at the country-level. The key to the success of the economic reform program in the Cook Islands can be traced back to three inter-related factors: participation, consensus and cooperation. Combined, all three factors help create a virtuous circle which acted to positively reinforce the ongoing planning and implementation of a reform program. The paper ends by arguing that the key to the success of the Cook Islands reform program was its ongoing participatory nature in both the planning and implementation stage. The World Bank and other multi-lateral institutions would do well to take this lesson onboard.

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  • Remittances: an informal but indispensable form of income for seafarer families in Kiribati

    Borovnik, Maria

    Working or discussion paper
    Massey University

    This paper discusses the distribution of remittances to Kiribati by looking at the socio-cultural elements of people and how these are linked to strategic-economic decision-making when remittances are received by families. Being employed on foreign merchant or tuna vessels has great economic advantages for Kiribati. One of the main advantages is that overseas employment is one of few employment alternatives for the working age population in Kiribati. Remittances sent back serve not only as safety nets for seafarer families, but people benefit through informal channels of distribution. It will be shown in this paper that and how remittances have led to better living conditions for families in Kiribati, increased cash flow and some investment. On the outer islands, however, remittances are often the only cash contribution for some families and are mainly used for basic needs and community contributions.

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  • Te Tai Tini Transformations 2025

    Durie, Mason

    Working or discussion paper
    Massey University

    No abstract available

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  • 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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  • Combining Monetary and Fiscal Policy in an SVAR for a Small Open Economy

    Haug, Alfred; Jedrzejowicz, Tomasz; Sznajderska, Anna (2013-10)

    Working or discussion paper
    University of Otago

    This paper combines a monetary structural vector-autoregression (SVAR) with a fiscal SVAR for Poland. Fiscal foresight, in the form of implementation lags, is accounted for with respect to both discretionary government spending and tax changes. We demonstrate the importance of combining monetary and scal transmission mechanisms. However, ignoring fiscal foresight has no statistically significant effects. We calculate an initial government spending multiplier of 0.14, which later peaks at 0.48. The tax multiplier is close to zero. We also find that monetary policy in Poland transmits mainly through the real sector, that is through real GDP and the real exchange rate.

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  • Prohibition of Riba and Gharar: A signaling and screening explanation?

    Berg, Nathan; Kim, Jeong-Yoo (2013-11)

    Working or discussion paper
    University of Otago

    The emergence of Islamic Banks (IBs) with Sharia boards that restrict the set of permissible products and enforce prohibition of riba and gharar raises basic questions of how IB clients benefit by choosing financial services from a restricted menu of possibly higher-cost cash flows. Norms that restrict choice sets or impose otherwise harsh requirements would seem to act as a potential barrier to religious identification by raising costs for IB clients. Contrary to this intuition, a theoretical model demonstrates that premium financing costs and substantial restrictions on the set of financing options considered to be Sharia-compliant provide signaling technology that benefit IB clients who are highly pious. By revealing what would otherwise remain private information about one's intensity of religious piety, the signaling technology then provides a screening service, enabling high-piety types to separate and concentrate their social and commercial interaction with others who are similarly pious. Iannaccone (1992) demonstrates a rationale for harsh norms as a mechanism for reducing free-riding in the supply of club goods. In contrast, the model in this paper shows that piety can be signaled by the act of choosing to become an IB client and bearing the costs of restricted choice sets and premium pricing for financial products. This provides a new rationalization for prohibition of riba and gharar as a stable institution. Signaling piety is especially valuable in environments where piety is uncertain and otherwise difficult for others to observe. The model predicts that IBs' Sharia-compliance criteria will tend to be stricter and IB premiums larger in places where the proportion of highly pious Muslims is small.

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  • University of Otago Christchurch Medical Library User Survey: Report

    Fisher, Judy; Elliot, Gillian (2013-02)

    Working or discussion paper
    University of Otago

    An extensive data store of graphs and themed survey comments (qualitative data) has been created, and this may be made available on request.

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  • Can You Spare Some Change For Charity? Experimental Evidence On Verbal Cues And Loose Change Effects In A Dictator Game

    Fielding, David; Knowles, Stephen (2013-11)

    Working or discussion paper
    University of Otago

    There is some evidence from field studies and natural experiments that levels of charitable donation depend on the method in which donations are solicited. There is also some experimental evidence that spending on private consumption depends on how much loose change people have. We use a simple laboratory experiment to measure the effect on donor choices of (i) whether the choices are presented verbally or non-verbally, and (ii) whether the participants have a large amount of loose change. We find strong evidence for both effects. These effects may explain some of the variation in the average level of generosity found in different Dictator Game results, and why laboratory experiments elicit levels of generosity that are often much higher than in non-laboratory settings.

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