Working and Discussion Papers
Permanent URI for this collectionhttps://mro.massey.ac.nz/handle/10179/527
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Item Terms of Engagement: When Academe meets Military(Security Politics Development Network Massey University, 2018-06-01) Greener, B; Prinsen, G; Powles, A; Harding, NItem Value Relevance of Control-based Consolidated Financial Statements(2015) Barcham, R; Bradbury, MThe study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand. The adoption of FRS-37 led to an increase in value relevance of consolidated assets and liabilities (at the 5 percent level). Only weak evidence was found to support the view that FRS-37 was not effective (less value relevant) for entities with a large number of subsidiaries (as a proxy for investment complexity) and associates are less value relevant. The is evidence that investors view non-controlling as a liability, which does not support its presentation as equity (under IFRS 10).Item Community Development through Corporate Social Responsibility in Livingston, Zambia: Are Hotels Actually Changing Business Practices?(Massey University, 2018) Chilufya, Andrew KCorporate social responsibility (CSR) presents unique prospects for both local development and valuable business returns for tourism companies. However, optimization of CSR-generated development impacts may largely depend on the willingness of companies to change their corporate practices more. This paper explores CSR practices of hotels and lodges in Livingstone, Zambia, and associated community development impacts of activities they implement in the surrounding Mukuni communities. Findings from research amongst eight hotel and lodge companies, show that where the voluntary process of change of CSR practices was accompanied by multi-stakeholder involvement, which tended to ameliorate adverse power relations, substantial community development benefits were widely captured by communities from CSR initiatives. These findings suggest that in situations where companies willingly incorporate pro-poor approaches in their business practices, multi-stakeholder involvement in CSR might be a plausible approach for ensuring equity and for augmenting the CSR community development impacts.Item Detecting Fraud in Chinese Listed Company Balance Sheets(SSRN eLibrary, 2016-04-01) Wei, Y; Chen, JG; Wirth, CGThis study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation. Prior practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.Item Shallow landsliding and catchment connectivity within the Houpoto Forest, New Zealand.(Massey University, 2013) McCabe, Michelle; Fuller, Ian C; McColl, Sam TActive landslides and their contribution to catchment connectivity have been investigated within the Houpoto Forest, North Island, New Zealand. The aim was to quantify the proportion of buffered versus coupled landslides and explore how specific physical conditions influenced differences in landslide connectivity. Landsliding and land use changes between 2007 and 2010 were identified and mapped from aerial photography, and the preliminary analyses and interpretations of these data are presented here. The data indicate that forest harvesting made some slopes more susceptible to failure, and consequently many landslides were triggered during subsequent heavy rainfall events. Failures were particularly widespread during two high magnitude (> 200 mm/day) rainfall events, as recorded in 2010 imagery. Connectivity was analysed by quantifying the relative areal extents of coupled and buffered landslides identified in the different images. Approximately 10 % of the landslides were identified as being coupled to the local stream network, and thus directly contributing to the sediment budget. Following liberation of landslides during high-magnitude events, low-magnitude events are thought to be capable of transferring more of this sediment to the channel. Subsequent re-planting of the slopes appears to have helped recovery by increasing the thresholds for failure, thus reducing the number of landslides during subsequent high-magnitude rainfall events. Associated with this is a reduction in slope-channel connectivity. These preliminary results highlight how site specific preconditioning, preparatory and triggering factors contribute to landslide distribution and connectivity, in addition to how efficient re-afforestation improves the rate of slope recovery.Item Aid, education and adventure: Thai women’s participation in a development scholarship scheme.(Institute of Development Studies, Massey University, 2012) Wild, Kirsty; Scheyvens, ReginaDevelopment scholarships – endowments that provide individuals from so-called ‘developing’ nations with opportunities to undertake tertiary training abroad – are an historically important, yet increasingly contested, form of educational aid. However, meaningful debates about the value of this type of aid are limited by a lack of research about the impact that it has. The experience of female development scholars is a particularly neglected area of research. This article provides a qualitative exploration of the experiences of twelve Thai women who have completed a postgraduate degree through a scholarship scheme funded by the New Zealand Agency for International Development (NZAID). This research highlights a number of benefits associated with these schemes, including greater emotional autonomy, increased cross-cultural knowledge, new professional networks, new work skills, and improved English-language competency. Negative outcomes identified include career disruption, new unwanted work responsibilities, and dissatisfaction with aspects of life in their country of origin.Item Has IFRS resulted in information overload?(2010) Morunga, M.; Bradbury, M. E.The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This relevant for the current debate on differential reporting and for assessing whether NZ IFRS has achieved its goals of reducing the cost of financial analysis. The purpose of this paper is to examine the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in the annual report. Our analysis shows that the annual report increased for 92% of our sample firms. The average increase in size was 29% of the prior years‟ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g., accounting policies and reconciliations) the increase is 15%.Item Quantifying slope-channel coupling in an active gully and fan complex at Tarndale, Waipaoa catchment, New Zealand(2010-11-18T20:34:46Z) Fuller, Ian C; Dean, Josh F; Phillips, Emma; Massey, Chris; Marden, MikeTwo RIEGL LMS‐Z420i scanner surveys (November 2007 and November 2008) of the Tarndale Gully complex and its associated fan were used to generate a digital elevation model (DEM) of difference in order to quantify gully‐fan‐channel connectivity. The Te Weraroa Stream, into which the first order Tarndale system feeds, is buffered from sediment generated by the gully complex by a fan. Sediment yields and the role of the fan in buffering Te Weraroa Stream are inferred from the TLS of the entire complex. DEM analysis suggests that c.25% of material derived from the gully is buffered from the stream by being stored in the fan. This figure was applied to fan behaviour since December 2004, mapped on nine successive occasions using detailed GPS surveys to get a longer‐term picture of sediment supply within the system and appraise a qualitative assessment of connectivity constructed on the basis of fan behaviour alone.Item Quantification of channel planform change on the lower Rangitikei River, New Zealand, 1949-2007: response to management?(2010-09-06T21:16:59Z) Richardson, Jane M.; Fuller, Ian CThe 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.Item Imagining 'environment' in sustainable development(2010-07-20T04:26:13Z) Farrelly, Trisia AngelaThe paper presents an argument for a broader and more complex definition of environment than that currently offered in sustainable development discourse and practice. Sustainable development is rooted in dominant western rational and instrumental scientific representations of human-environment relationships. As such, it has been criticised as misrepresentative and meaningless for many of those for whom it is intended. Recent contributions by social scientists have emphasized the need to move beyond the narrow construction of the human-environment dichotomy found in western scientific rhetoric. These emerging ‘new ecologies’ advocate a re-imagining of human-environment relationships as holistic, connective, and relational, and as a product of direct perception and active engagement in the world. The Boumā National Heritage Park, Fiji, a community-based ecotourism initiative is presented as a case study to identify discrepancies between indigenous perceptions of the environment and those of formally educated western development practitioners, as well as the potential for ongoing convergence.
