Journal Articles
Permanent URI for this collectionhttps://mro.massey.ac.nz/handle/10179/7915
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Item The Use of Public-Sector Financial Reports: A Comparative Analysis of Different Information-User Groups(University of Ljubljana Press, 2025-05-20) Barbieri I; Dragija Kostić M; Botica Redmayne NPurpose: This paper investigates the extent to which different user groups in the public sector consult financial reports. Because these reports are prepared for a wide audience, we examine whether the intended recipients actually use them and explore variations in how—and why—they are used. Design/methodology/approach: The study concentrates on politicians and public managers, adopting a quantitative design. A bespoke questionnaire was developed and administered by telephone across the Republic of Croatia between February and April 2022. Split-half factor analysis, t-tests and χ² tests were employed to identify differences in both the frequency of use and the reasons for use between the two groups. Findings: Respondents reported that they both receive and actively consult financial reports. Public managers use the reports significantly more often than politicians. Nevertheless, financial reports are generally treated as secondary sources, whereas budget-execution reports are consulted more frequently. The analysis suggests that information relevance and the respondent’s role are the principal determinants of use. The reliance on a single questionnaire instrument constitutes a limitation, discussed in the cited literature. Research limitations/implications: Future research could incorporate additional data-collection methods (e.g. interviews or document analysis) and extend the study to other jurisdictions to enhance generalisability. Originality/value: The study adds empirical evidence to the international debate on the purpose of public-sector financial reporting and clarifies how specific factors shape report use or non-use.Item Quality of Life Measurement in Dogs and Cats: A Scoping Review of Generic Tools(MDPI (Basel, Switzerland), 2022-02-08) Fulmer AE; Laven LJ; Hill KE; Paterson MQuality of life (QoL) assessment in companion animals is an essential aspect of veterinary medicine that helps guide treatment decisions and ensures optimal animal welfare. Veterinarians and pet owners can use disease-specific or generic QoL assessment tools to evaluate an individual animal's QoL. The aim of this scoping review was to identify and assess published generic QoL assessment tools suitable for use in either dogs or cats. A literature search identified 82 relevant publications, nine of which contained appropriate generic QoL assessment tools in accordance with inclusion and exclusion criteria. Each tool was assessed for evidence of psychometric evaluation including statistical analysis, reliability and validity. Commonly included items were determined to highlight potential important aspects of dog or cat QoL. Five of the nine publications used a statistical method such as factor analysis to determine tool design and structure. Although at least one aspect of reliability and validity was assessed for seven of the tools, none were validated across all measures. Two of the publications contained minimal to no statistical analysis. Common items for both dogs and cats included those regarding activity level, the desire for interaction and appetite. In addition, common items for cats included those regarding mood and grooming. This scoping review identified and evaluated currently available generic QoL assessment tools, providing a reference point for future tool development and validation.Item Patterns, perceptions, and spatial distribution of human-elephant (Elephas maximus) incidents in Nepal(Wildlife Information Liaison Development Society, 2021-05-28) Koirala RK; Ji W; Timilsina YP; Raubenheimer D; Davidar PNepal has an estimated population of 109 to 142 wild Asian Elephants Elephas maximus L.. We carried out a survey of humanelephant incidents (HEI) of conflict in the buffer zones of Chitwan National Park and Parsa National Park Nepal, using a structured questionnaire, focal interviews, and secondary data collection. Furthermore, data of HEI were also extracted from published literature in order to analyse spatial-temporal patterns of competition throughout Nepal. Elephant related incidents were higher in the pre-winter season and concentrated along the southern forest boundary; incidents decreased with increasing distance from the park/reserve. Crop damage by elephants occurred in pre-monsoon and winter seasons with the most impact on rice (the major crop). Bulls (single or in pairs) were involved in crop raids (44%), property damage (48%), and human casualties (8%); family herds were only recorded to have raided crops (39%) and damaged properties (36%). The average herd size recorded was 10 individuals, with a maximum group size of <22 elephants. Generally, incidents per elephant was high in western Nepal, whereas human and elephant casualties were higher in central and eastern regions. To reduce human-elephant incidents 53% of local residents suggested restoring core and boundary areas with native elephant food plants, 40% suggested planting alternative crops along park boundaries, 6% favoured elephant translocation, and only 1% percent was in favour of culling elephants. Mitigation measures already in place include wooden watch towers used by villagers to detect elephant incursions. Low impact traditional averting techniques, such as drumming and the use of flame torches, were used to deter intruding elephants at the areas surveyed. In conclusion we suggest potential mitigation measures such as identifying elephant refugia and mitigate the impact and assessing the year-round availability of preferred foods; in addition, we advocate for introducing an equitable compensation to gain support from local communities adjacent to protected areas.