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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 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, CharlotteBackgrounds: 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.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.Item Determining the relative validity and reproducibility of a complementary food frequency questionnaire to assess nutrient intake in New Zealand infants aged 9 to 12 months : 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, 2018) Judd, AmyBackground: Obtaining information on dietary intake in infants is challenging but necessary to help understand the relationship between diet and growth and development. Food frequency questionnaires (FFQ) are commonly used to investigate dietary intake as they are suited for use in large population groups, can determine intake over multiple days and minimise participant and researcher burden, and associated costs. FFQs need to be specific to the population they are to be used in and validated so that their results can be interpreted with greater confidence. There are currently no simple, validated dietary assessment methods that are available to assess nutrient intake for New Zealand infants. Objective: To validate a complementary food frequency questionnaire (CFFQ) against a reference method of a four-day weighed food record (4dWFR) for assessing nutrient intakes of New Zealand infants aged 9 to 12 months. A secondary objective was to assess the reproducibility of the CFFQ by having it completed on two separate occasions, four weeks apart. Methods: A cross-sectional study design was used including ninety-five infants aged 10 ± 1 months and their primary caregiver, who completed the CFFQ twice (CFFQ-1 and CFFQ-2), approximately four weeks apart (to assess reproducibility). Four days of weighed food records (4dWFR) were collected on non-consecutive days between CFFQ administrations (validity). Validity and reproducibility were assessed for intakes of energy, macronutrients and micronutrients using paired t-tests, Pearson’s correlation coefficients, cross-classification and Bland-Altman analysis. Two data sets were created, one that included milk intake (breast milk and formula) and one that excluded milk intake. The data was also adjusted for energy intake, before being reassessed for validity and reproducibility. Results: For validity, most nutrient intakes from the CFFQ were comparable to the 4dWFR (range <1% up to 27% different). The CFFQ produced significantly higher nutrient intakes for fat and saturated fat, but significantly lower nutrient intakes for carbohydrate, fibre, folate, potassium, thiamin, riboflavin, niacin and vitamin C (p<0.01). Correlation coefficients ranged from r=0.18 (saturated fat) to r=0.81 (iron; mean r=0.52). Over half of participants had the same tertile classification by both the 4dWFR and the CFFQ (mean 53.9%, range 39.0% (selenium) to 67.4% (iron)). Between 2.1% (iron and calcium) and 14.7% (saturated fat) of participants (mean 7.1%) were misclassified into opposite tertiles. Most of the nutrients showed acceptable agreement between methods (κ=0.20–0.60). Saturated fat and selenium showed poor agreement (κ<0.20) and iron showed good agreement (κ>0.60). Removing milk intake weakened the correlations (range r=0.21 for vitamin E to r=0.60 for niacin, mean r=0.44) and reduced the agreement between methods (50.3% correctly classified and 9.2% grossly misclassified). Adjustment for energy intake showed comparable correlation coefficients (range r=0.24 for fibre and r=0.78 for calcium and iron, mean r=0.52) and improved the agreement between methods (56.2% correctly classified and 6.8% grossly misclassified). The CFFQ had adequate performance for reproducibility for all nutrients and energy with acceptable correlations (r≥0.20) and good cross-classification (>50% correctly classified and <10% grossly misclassified) apart from fat and saturated fat (40.9% and 47.3% correctly classified, respectively). All nutrients showed acceptable to good agreement between the CFFQ-1 and CFFQ-2 (κ>0.20). When milk intake was excluded and when the data was adjusted for energy intake, there was comparable acceptable to good correlations and cross-classification. Conclusion: Although there were some differences in absolute energy and nutrient intakes between the methods, the CFFQ appears to have acceptable validity for assessing 14 nutrients and good reproducibility for assessing 18 nutrients and energy in infants aged 9-12 months. The CFFQ could be used in future research to investigate infant nutrient intakes where using a simple tool with little participant burden is beneficial.Item Determining the relative validity and reproducibility of a food frequency questionnaire to assess food group intake in high performing athletes : a thesis presented in partial fulfilment of the requirements for the degree of Masters of Science in Nutrition and Dietetics, Massey University, Albany, New Zealand(Massey University, 2018) Stockley, DaynaBackground: Optimal nutrition is essential for high performing athletes in order to train effectively, optimise recovery and improve their performance. Given the differences in dietary requirements and practices that exist between athletes and the general population, dietary assessment tools designed specifically for athletes are required. Food frequency questionnaires (FFQs) are commonly used to assess habitual dietary intake as they are inexpensive, quick and easy to administer. Currently there are no athlete-specific, up-to-date, valid and reproducible FFQs to assess food group intake of athletes. This study aims to determine the relative validity and reproducibility of an athlete-specific FFQ against an estimated four day food record (4DFR) to assess food group intake in high performing athletes. Methods: Data from 66 athletes (24 males, 42 females) representing their main sport at regional level or higher and aged 16 years and over, was collected as part of a validation study in 2016. Athletes completed the athlete-specific FFQ at baseline (FFQ1) and four weeks later (FFQ2) to assess reproducibility. An estimated 4DFR was completed between these assessments to determine the relative validity of the FFQ1. Foods appearing in the 4DFR were classified into the same 129 food groups as the FFQ, and then further classified into 28 food groups in gram amounts. Agreement between the two methods for intake of food group and core food group intake was assessed using Wilcoxon signed rank tests, Spearmans correlation coefficients, cross classification with tertiles, the weighted kappa statistic and Bland-Altman analysis. Results: The FFQ overestimated intake for 17 of 28 food groups compared with the 4DFR (p<0.05). Correlations ranged from 0.11 (processed foods) to 0.78 (tea, coffee & hot chocolate), with a mean of 0.41. Correct classification of food groups into the same tertile ranged from 35.4% (starchy vegetables) to 55.5% (fats & oils). Misclassification into the opposite tertile ranged from 4.6% (legumes) to 15.4% (starchy vegetables; sauces & condiments). The weighted kappa demonstrated fair to moderate agreement (k=0.21-0.60) for food groups. Bland-Altman plots suggested that for most of food groups, the difference between FFQ1 and the 4DFR increased as the amount of each food group consumed increased. Intake from FFQ1 was significantly higher than from FFQ2 for 13 of 28 food groups. All effect sizes were small (r=0.1). Reproducibility correlations ranged from 0.49 (potato chips; fats & oils) to 1.00 (tea, coffee & hot chocolate), with a mean of 0.65. For the 23 food groups classified into tertile, 20 had >50% of participants correctly classified, <10% grossly misclassified, and 20 demonstrated moderate to good agreement (k=0.61-0.80). The exceptions were dairy; fats & oils; and processed foods & drinks which presented fair agreement (k=0.21-0.40). Conclusions: The FFQ showed reasonable validity and good reproducibility for assessing food group intake in high performance athletes in New Zealand. The FFQ could be used in future research as a convenient, cost-effective and simple way to obtain athletes’ food group intake, and identify those who could benefit from interventions to improve their nutritional adequacy and potentially their athletic performance.