592 results for 1998

  • The impact of the Internet on small firms

    Martin, Ross A. (1998)

    Masters thesis
    University of Canterbury Library

    Several researchers have designed frameworks to model and analyse impacts of the Internet on firms. This research takes one such framework aimed at small firms (Lymer et al., 1997b) and attempts to validate its usefulness by comparing it to similar and conflicting models, and by applying it to impacts collected from both the literature and from four case studies of small firms. The findings suggest that several changes to Lymer et al.'s (1997b) framework are necessary to make the model more effective and more practical for researchers and practitioners. A revised Internet impacts model is proposed that incorporates these changes. Preliminary evaluation has been performed on the revised model, resulting in the conclusion that the study makes a valuable contribution to the area of Internet research by significantly enhancing the usability and analytical usefulness of Lymer et al.'s (1997b) Internet impacts model.

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  • Groundwater contamination in the Heathcote/Woolston area, Christchurch, New Zealand

    Hertel, Ingrid (1998)

    Masters thesis
    University of Canterbury Library

    Christchurch City (population 360,000) depends entirely on an underlying stratified, leaky, confined, artesian aquifer system to provide untreated water for its residents and industries. Concerns have been raised by the Canterbury Regional Council about brackish water entering the aquifer system in a localised area in the south-eastern part of the City (Woolston/Heathcote). Due to the coastal, urban, and geological, setting of the area several possible groundwater contaminant sources exist and needed to be investigated. These include: seawater, urban wastes, thermal groundwater, and connate seawater. A potentiometric survey carried out in the area, combined with water quality sampling, hydrogeological information from previous studies, and previously obtained water quality data, provided the basis for a conceptual model of groundwater contamination. Downward leakage of estuarine water through the confining layer appears to be the dominant contaminant source. In the past, the potential risk of seawater intrusion has been regarded as low for the Christchurch artesian aquifer system. The freshwater/seawater interface was considered to be located 40km offshore where the uppermost confined aquifer intersects with the sea at its submarine outcrop. To enhance the understanding of freshwater and saltwater flow dynamics of the aquifer system, a steady-state crosssectional finite-difference model along the coast of Christchurch has been constructed and calibrated. The modelling indicated that the location of the freshwater/seawater interface is dominated by leakage from the sea through the confining layer and not, as presumed before, by lateral inflow of seawater through the offshore outcrop. Consequently the interface location is to be expected much closer to the shoreline at approximately 3km offshore. Groundwater contamination in a localised area in Christchurch has demonstrated that the uppermost confining layer does not act as an effective barrier towards seawater intrusion where the hydraulic gradient between the sea and the aquifer is directed downward. A groundwater level and quality monitoring network, and a groundwater model specific to the study area, have been constructed to facilitate the future management of the resource. Immediate pumping restrictions are needed on 3 major abstraction wells to increase potentiometric heads that currently sit below sea level. An upward hydraulic gradient between the uppermost aquifer, the estuary, and the confining layer, is essential to protect the aquifer from ongoing downward leakage of saline contaminant sources. Ongoing monitoring of water levels and groundwater quality is recommended. This data will allow more refined modelling of management scenarios.

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  • The conceptual distinction between liabilities and equity : a new approach required

    Crook, Kimberley (1998)

    Masters thesis
    University of Canterbury Library

    This thesis examines the conceptual distinction between liabilities and equity, in the context of business entities, by means of a literature review. It is shown that the conceptual distinction between liabilities and equity requires consideration of the underlying equity theory. Various equity theories are compared, including the entity, proprietary and residual equity theories, which each view liabilities and equity, and the distinction between the two, differently. In addition to these well-known equity theories, another equity theory is presented, that has received little specific attention as an equity theory in the literature, but nevertheless appears to have considerable support. This other theory is termed the noncompulsion equity theory for the purposes of this thesis. Despite the support from the accounting literature, it is shown that the non-compulsion equity theory appears to have little support from either the law or the economics literature. Given that accounting takes place in the wider legal and economic environment, this suggests that the non-compulsion equity theory may not be an appropriate basis for distinguishing between liabilities and equity. A review of the accounting conceptual statements reveals that they are inconsistent in their application of an underlying equity theory, because they use several equity theories rather than one, including the non-compulsion equity theory, which is adopted by the conceptual statements' definitions of liabilities and equity. A closer examination of the non-compulsion equity theory demonstrates that it is based upon inconsistent reasoning and questionable assumptions, suggesting that it is fundamentally flawed. This thesis concludes by rejecting the non-compulsion equity theory as a basis for distinguishing between liabilities and equity, suggesting that a new approach is required. The residual equity theory seems likely to provide a suitable alternative.

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  • Pay for performance in a management control context

    Williams, Michelle (1998)

    Masters thesis
    University of Canterbury Library

    Otley et al. (1995) allege management accounting has become narrow in its focus and believe research is needed in broader areas. The areas of performance measurement and control have been suggested as a topic which warrants further management accounting research (Otley et al., 1995). Organisations are facing a very different environment to that of 20 years ago. Management accounting has failed to keep pace with these changes when designing management control systems (Otley, et al., 1995). Furthermore: "Resesarch from the UK and USA has shown that [performance measurement and control] is an area financial directors are the least satisfied with" (Haq, 1995, p. 20). The culture of a country must be considered when developing a compensation system. However, there has been a dearth of research on the topic of pay for performance in a New Zealand context and the decentralisation of the remuneration functions to individual business units. Consequently a case study was conducted at Business Unit A of the Christchurch City Council. This examined the process followed by Business Unit A to develop and implement a pay for performance system for their Unit. Prior to this research, these aspects of design and implementation have not been addressed in a New Zealand context. Despite the human bias possible when conducting case studies and other limitations, the body of knowledge surrounding pay for performance has been expanded and areas for future research recommended.

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  • The decomposition of woolscour and fellmongery sludges

    Williamson, Wendy May (1998)

    Doctoral thesis
    University of Canterbury Library

    This thesis investigated two industrial sludges, a woolscour sludge and a fellmongery sludge. The sludges represent material removed during the clarification of effluent arising, respectively, from the washing of greasy wool and the dehairing of sheepskins for leather manufacture. The aims of the study were to (i) determine the degree to which the wool scour and fellmongery sludges decompose, (ii) to describe the probable constraints upon sludge decomposition and (iii) to assess the likely consequences of sludge decomposition in a soil system. Most experiments were performed at a microcosm scale. The extent to which the woolscour and fellmongery sludges decomposed and the constraints upon their decomposition were determined using net-N mineralisation. An assessment of the consequences of sludge decomposition included leachable mineral N and an estimation of the amount of microbial biomass (MB) in sludge-amended soils. The MB was estimated using the fumigation-extraction method. Wool scour sludge mineralised only 9 % of its initial total N (i-TN) during decomposition at 22°C, however N mineralisation increased dramatically to 40 % i-TN when the sludge was incubated at 50 DC. Fellmongery sludge mineralised 52 % i-TN at 22°C, but showed no net-N mineralisation at 43 or 50°C. When the sludges were decomposed in an anaerobic atmosphere, the fellmongery sludge mineralised only 15 % i-TN after 108 days. Anaerobic conditions did not greatly affect the decomposition of woolscour sludge, which mineralised 5 % i-TN in 108 days. It is suggested that different pools of the soil MB were involved in the decomposition of the wool scour sludge and the fellmongery sludge. One of the consequences of the rapid decomposition of fellmongery sludge was the leaching of water-soluble mineral N. During the decomposition of surface-applied fellmongery sludge (at a rate equivalent to 350 kg N ha-¹) to leaching columns (5-cm x 15-cm height), 25 to 39 % of the applied N was leached as mineral N in 100 days. Most of the mineral N leached was present as nitrate (68 to 93 %), which exceeded 10 mg nitrate L-1 of leachate for 45 to 80 days. The amendment of soil with wool scour and fellmongery sludge, at a rate equivalent to 200-kg N ha-¹ and incubated in microcosms, caused a dramatic decrease in the MB, such that the level of MB was below detection using the fumigation-extraction technique after a year of soil incubation. When soil was amended with wool scour and fellmongery sludges in the field and the soil sampled ten months post-amendment, the MB had also decreased, although the effect was weaker than that seen in the microcosm study. In addition, less N was mineralised from wool scour and fellmongery sludges decomposing in their respective sludge-amended soil, than when decomposed in nonamended soils. Together, these results indicate that the application of woolscour and fellmongery sludges to soil has the potential to significantly impede nutrient cycling through the reduction of microbial function. Fellmongery sludge showed inconsistent results for its value as a fertiliser. On the one hand, fellmongery sludge-amended soil that had been heavily leached for 105 days prior to ryegrass seeds being planted, produced significantly more grass (165 mg (dry weight; dw)) than from the non-amended, leached control soil (106 mg (dw)), after 50 days of grass growth. The enhancement of grass growth was seen more strongly when already established ryegrass received a fresh application of fellmongery sludge, at a rate equivalent to 350-kg N ha-¹. In 20 days of grass growth, the amended soil produced 375 mg (dw) of ryegrass, whereas the non-amended soil produced 103 mg (dw). These results indicated that fellmongery sludge could provide nutrients that promoted the growth of ryegrass. However, on the other hand, ryegrass harvested from fellmongery sludge-amended soil was enriched with nitrate (5.9 % of the TN was nitrate for grass grown on the amended-soil but only 1.5 % from non-amended soil). The ryegrass growing on the soil re-amended with the fellmongery sludge all died after the 20 days harvest, whereas the grass on the non-amended columns continued to grow. In addition, cucumber seeds failed to germinate in the presence of fresh fellmongery sludge. Two case studies were carried out concurrently with this research. In the first, it was found that the long-term practice (> 15 years) of burying excess woolscour sludge in soil had decreased the MB-N of wool scour waste-amended soil from 4.0 % to 1.4 % of soil N. In the second case study, it was found that mixtures of woolscouring and fell mongering wastes that had received 90 days of composting treatment were unsuitable media in which to grow cucumber seedlings, which indicated that the composting treatment of these wastes had been unsuccessful. The unsuccessful formation of compost during these trials was considered to be due, mainly, to technical problems.

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  • Calendar 1998

    Victoria University of Wellington (Wellington, N.Z.) (1998)

    Scholarly text
    Victoria University of Wellington

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  • Shrink-wrap licences, mass market software and de facto intellectual property

    Belt, Karen (1998)

    Scholarly text
    Victoria University of Wellington

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  • The wisdom of Salomon? : the tort duties of directors of one-person companies

    Barker, Susan D. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Corporate manslaughter : using the criminal law to modify corporate behaviour

    Carter, Nicole. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Introducing new torts : the factors required and how they explain privacy's success

    Mahuika, Airihi. (1998)

    Scholarly text
    Victoria University of Wellington

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  • The correlation of control and liability in the regulation of corporate groups : holding and subsidiary company management under the Companies Act 1993

    Durham, James. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Is judicial review being watered down? : the justification for judicial review and its application in recent New Zealand decisions

    Daly, Nicola. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Victim v offender : a new paradigm of criminal justice?

    French, Susan F. (1998)

    Scholarly text
    Victoria University of Wellington

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  • In defence of humanity : collective humanitarian intervention : a duty to intervene?

    Harrison Dinniss, Heather A. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Administrative law damages and public law compensation : remedies for administrative wrongdoing

    Reaich, Carl. (1998)

    Scholarly text
    Victoria University of Wellington

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  • In Re the Marlborough Sounds foreshore and seabed : the effects of the Maori Land Court decision on the Crown, Maori and the public of New Zealand

    Huppert, Angela. (1998)

    Scholarly text
    Victoria University of Wellington

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  • "Oppressive" contracts : the case for change"

    Dann, Christopher. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Family group conferences and the empowerment of families and victims

    Mckenzie, Sarah E. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Pharmac and the Commerce Act : competition issues in New Zealand pharmaceutical markets

    Watkins, Amanda Jane. (1998)

    Scholarly text
    Victoria University of Wellington

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  • Judicial review of central government in the 1990s : is it promoting good administration?

    Scholtens, Mary (1998)

    Scholarly text
    Victoria University of Wellington

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