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    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 N
    Purpose: 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.
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    Validation and reproducibility of an iodine and selenium specific food frequency questionnaire in breastfeeding women : a thesis presented in partial fulfilment of the requirements for the degree of Master of Science in Nutrition and Dietetics at Massey University, Albany, New Zealand
    (Massey University, 2023) Bertasius, Charlotte
    Backgrounds: New Zealand has poor levels of iodine and selenium in its food sources. During lactation, women have increased selenium and iodine requirements, as their breastfeeding infant relies on their intake, putting them at increased risk of deficiency. Thyroid function is impacted by iodine and selenium status, and if these nutrients are low can cause consequences for the mother and breastfed infant. Dietary assessment methods, such as a Food Frequency Questionnaire (FFQ), can be utilised to assess nutrient intake, and validating an FFQ shows that the questionnaire can be used on the intended population to predict nutrient intake. To the best of our knowledge, New Zealand currently does not have a valid iodine and selenium specific FFQ for breastfeeding women. Due to this population risk with iodine and selenium, it is justified to test the validity and reproducibility of this FFQ on breastfeeding women in New Zealand. Aim: The aim of this study is to assess the validity and reproducibility of an iodine and selenium specific Food Frequency Questionnaire for breastfeeding women living in New Zealand. Methods: As part of the Mother and Infant Nutrition Investigation study (MINI), data was collected from breastfeeding mothers from three months to 12 months postpartum (PP). Participants (n = 87) were administered an iodine and selenium specific FFQ at three months and a four-day diet diary (4DDD). To assess reproducibility the FFQ was readministered at 12 months PP (FFQ2). FFQ1 was validated via 4DDD and selected biomarkers (urinary and breastmilk iodine concentrations and plasma selenium); statistical analysis was used, including Wilcoxon signed ranked test, Spearman’s correlation, cross-classifications, weighted kappa statistics, Bland Altman plots, the same statistical analysis carried out to assess reproducibility between FFQ1 and FFQ2. Results: For the validation, the correlation observed ranged from 0.317 (selenium) to 0.532 (total iodine) between the FFQ and 4DDD and for FFQ to EIB, 0.146 (selenium) and 0.155 (total iodine). Cross-classifications majority of the nutrient groups were >50% correctly classified (32.9% (selenium) to 71.6% (iodine food only)) when comparing the FFQ to 4DDD. Most of the groups were <10% misclassified (1.37% (iodine and salt) to 11.0% (selenium)). For the FFQ to EIB, the correctly classified participants were 50% (iodine) and 73.1% (selenium), and the grossly misclassified participants were 16.35% (iodine) and 3.4% (selenium). For FFQ to 4DDD, the weighted kappa values showed poor agreement (k<0.21) for two groups and fair agreement (k 0.21-0.41) for three groups. For EIB, the weighted kappa showed poor agreement (k<0.21) for four groups and fair agreement (k 0.21-0.41) for one. The Bland-Altman plots showed fair agreement for the difference between FFQ1 to 4DDD or EIB. For reproducibility, the correlation between FFQ1 and FFQ2 was 0.625 (iodine) and 0.429 (selenium). Cross-classification for correctly classified participants was >50% for iodine; for selenium and iodine, <10% were grossly misclassified. The weight kappa value showed poor agreement (k0.21) for both iodine and selenium. Conclusion: The FFQ showed reasonable validity when assessing iodine and selenium intake using the FFQ for breastfeeding women in New Zealand and showed good reproducibility for iodine and selenium. This FFQ could be used in future research on this population and could be used in primary care as a convenient way to assess iodine and selenium intake for breastfeeding women in New Zealand.
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    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 M
    Quality 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.
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    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 P
    Nepal 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.