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- ItemApplying Materiality Judgements(SSRN, 2023-11-10) Botica Redmayne N; Ehalaiye D; Ahmad F; Edeigba J; Laswad FThis is a research report prepared for the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) on how the International Accounting Standards Board's (IASB's) requirements and guidance on materiality are applied to improve disclosures in general purpose financial statements.
- ItemThe Future of Work: Artificial Intelligence (AI) in the Workplace. (Report 16). BusinessFirstNZ(2023-11-21) Scott J; Macpherson W; Kobayashi KThis report summarises the fourth BusinessFirstNZ workshop for 2024, and 17th in the series, hosted by the Massey Business School to engage local businesses. The initiative seeks to assist business leaders to highlight business problems and seek practical solutions in their pursuit of business excellence and sustainable competitive advantage. In this half-day workshop, Associate Professor David Brougham from the School of Management gave attendees an overview and update of AI before helping them explore how it can be used in their working and daily lives for greater efficiency, effectiveness, and ultimately productivity. David drew on his expertise and research in the future of work to take participants through an afternoon of considering how emerging technologies might impact their workplace. The focus of the workshop was supporting attendees to think about the challenges and opportunities their business is likely to face in the next ten years, the jobs that might be automated in their industry, and to focus on the future of automation in their line of work. Highlights of the workshop included: • An overview of disruptive technologies, their impact on companies, and understanding the adoption of new ideas, products, and activities • Discussion on the different ways businesses already engage with AI tools, such as ChatGPT • Brainstorming about the ways in which businesses might use AI tools in the future • Implications for businesses as AI tools continue to become more mainstream
- ItemResearch Report: Female Sport Uniforms - A New Zealand NSO Analysis(2024-03-12) Batty RBackground and Objectives: While athlete/participant perspectives on female sport uniforms are a common focus for existing research within this domain, there is limited research on the individuals and groups that lead sport uniform-associated decisions, including the establishment of directives by sport governing bodies. This report presents current perspectives, decision-making processes, and directives pertaining to female sport uniform designs - as led by New Zealand National Sport Organisations (NSO’s). It also establishes if any uniform changes have been contemplated in light of the rising attention on women in sport. Literature Review Findings: Existing research suggests that uniform design elements (such as the cut, colour and tightness) can have a significant impact on self-perceived body image (Krane et al., 2004b; Nemeth et al., 2020b; Fang, Sun, Ahmed Laar & Lu, 2022). In alignment with these findings, Kosteli et al. (2014) suggest body dissatisfaction can be more prevalent in females participating in competitive sport due to associated social pressures regarding athletic physique. In many cases the fit of female sport uniforms is associated with sporting performance, i.e., it holds a particular function. Yet such designs can still reduce self-perceived body image and a loss of confidence (Nemeth et al., 2020b). The integration of stakeholders’ perspectives is key to an overarching understanding of the ways that body image can be addressed for females involved in sport (Koulanova et al., 2021b). Common stakeholders identified in female sport uniform design include the athlete (or participant), coaches, parents, peers and sport organisations. Coaches can be key agents within sport when it comes to the development of body ideals (Murphy et al., 2012; Warner et al., 2013). Findings: Of the original 30 NSO managers contacted, 26 completed the survey link. This equated to an 87 per cent response rate. 81.8 per cent (n=18) were aware of female sports uniforms style aspects that were affecting player confidence or anxiety. 59.1 per cent (n=13) noted that they had subsequently made changes to female uniforms. Survey respondents were presented with a list of seven possible uniform-design-related reasons for player loss of confidence and feelings of anxiety. Responses varied depending on the organisation and sport. Conclusions: Our findings acknowledge the key role NSO’s hold in leading sport-uniform associated decisions, thus providing an alternative viewpoint to existing studies on female sport uniform designs that primarily incorporate the athlete voice. The study also provides insight into organisational approaches to female sport uniform designs at regional and national levels of competition/representation, while factoring in requirements that may fall outside of the decision-making processes of NSO’s.
- ItemYoung New Zealanders and retirement savings engagement: a longitudinal study update(2020-02-01) Matthews C; Reyers M; Stangl J; Wood PThis report covers an interim update to the 20-year longitudinal study into how young New Zealanders learn about personal finance. The main longitudinal study, conducted at five-early intervals, launched in 2012 and comprised a cohort of New Zealanders aged 18 to 22 years, at that time. The second stage of the study took place in 2017 and the third stage will take place in 2022. Overall, the Longitudinal Study endeavours to understand issues related to the financial knowledge and financial education experience, both formal and informal, of the participants. Planned interim updates, such as this, enable on-going contact with the participants as well as providing a periodic snapshot of their financial knowledge progression and financial wellbeing. The study previously undertook interim updates in 2014 and 2016.
- ItemYoung New Zealanders Ongoing Personal Finance Journey: A Longitudinal Study – Stage 2(Fin-Ed Centre, 2019-01-01) Matthews C; Reyers M; Wood P; Stangl JThe report presents findings from the second stage of the Fin-Ed Centre’s 20-year longitudinal study, which tracks the financial knowledge, attitudes and behaviours of a group of New Zealanders through different life stages. The longitudinal study is unique in New Zealand. The first stage occurred in 2012 when the cohort was aged from 18 to 22 years. Now, five years on, the participants are aged from 23 to 27 years. The study will repeat again in 2022, 2027, and conclude in 2032. At study termination, the participants will range in age from 38 to 42 years. Of the original 350 cohort, 232 participated in the second phase of the study – a 66 percent retention rate. The study undertook interim updates in 2014 and 2016, which dealt with the topical issues of economic inclusion and housing affordability. The current focus is to determine how attitudes and behaviours have changed over the past five years as participants move into new life stages. The study finds young New Zealanders still rely on their parents for financial advice, despite many harbouring doubts about parental advice. Nearly half the participants said they had learned “everything” or “almost everything” from their parents. While this was down from two-thirds in 2012, the reliance on parental advice was surprising, given only 35 percent felt that their parents knew what was best for them in terms of their finances. When asked about how they expected to learn about money management in the future, parental advice still featured highly, but the dominant source, at 39 percent, was “life experiences.”
- ItemPossible Changes to KiwiSaver Act 2006 in relation to members with life-shortening congenital conditions(Ministry of Business, Employment and Innovation, 2019-07-01) Matthews C; Mitchell D
- ItemYOUNG NEW ZEALANDERS AND FINANCIAL RESILIENCE IN THE TIME OF COVID-19: A LONGITUDINAL STUDY UPDATE(Fin-Ed Centre, 2021-02-01) Matthews C; Reyers M; Wood P; Stangl JThis report covers an interim update to the 20-year longitudinal study into how young New Zealanders learn about personal finance. The main longitudinal study, conducted at five-early intervals, launched in 2012 and comprised a cohort of New Zealanders aged 18 to 22 years, at that time. The second stage of the study took place in 2017 and the third stage will take place in 2022. Overall, the Longitudinal Study endeavours to understand issues related to the financial knowledge and financial education experience, both formal and informal, of the participants. Planned interim updates, such as this, enable on-going contact with the participants as well as providing a periodic snapshot of their financial knowledge progression and financial wellbeing. The study previously undertook interim updates in 2014, 2016 and 2019.
- ItemYoung New Zealanders’ Ongoing Personal Finance Journey: A Longitudinal Study– Stage 3(Fin-Ed Centre, 2023-08-01) Matthews C; Wood P; Stangl JThe report presents findings from the third stage of the Fin-Ed Centre’s 20-year longitudinal study, which tracks the financial knowledge, attitudes and behaviours of a group of New Zealanders through different life stages. The longitudinal study is unique in New Zealand, using participants identified randomly from the New Zealand electoral roll from six geographic locations. The sample is not demographically representative of the New Zealand population in terms of gender and ethnicity, with a likely self-selection bias, but the demographics between samples are generally stable. The first stage occurred in 2012 when the cohort was aged from 18 to 22 years, with stage 2 following in 2017. Now, five years further on, in the third stage the participants are aged from 28 to 32 years. The study will repeat again in 2027, before concluding in 2032. At study termination, the participants will range in age from 38 to 42 years. Of the original 350 cohort, 232 participated in the third phase of the study – a 66 percent retention rate. The study undertook interim updates in 2014, 2016, 2019 and 2020, which dealt with topical issues including economic inclusion, housing affordability and the COVID-19 pandemic. The focus of this report is to consider how participants’ attitudes and behaviours have changed over the past five years as they move into new life stages. While the study finds young New Zealanders still have some reliance on their parents for financial information, the parental influence has dropped, with parents now the source of “everything” or “almost everything” learned about finance for just 26 percent of participants. Life experiences had replaced parents as the most popular source of information, and was expected to dominate in the future. The gender gap in financial literacy is narrowing, with a 17 percent increase in the average score for females compared to just 6 percent for males. Overall, there was an improvement in financial literacy. In addition, there was an improvement in participants’ self-assessed literacy, returning to the self-confidence of 2012; however, the gender gap also remained with only 29 percent of females assessing their financial literacy as “Very Good” or “Excellent” compared to 44 percent of males. Part of the improvement in financial literacy may reflect the higher proportion who reported having taken steps to proactively enhance their money management skills, including a much higher proportion of participants reporting talking to financial professionals such as bank staff and financial planners/counsellors.
- ItemA risk assessment for the introduction of African swine fever into the Pacific Island countries(Food and Agriculture Organization of the United Nations, 2024-01-01) Subharat S; Han JH; Cogger N
- ItemA risk assessment for the introduction of African swine fever into Kiribati(Food and Agriculture Organization of the United Nations, 2023-12-20) Subharat S; Han JH; Cogger N
