Masters Dissertations

Permanent link for this collection

http://hdl.handle.net/10292/476

The Masters Dissertations collection contains digital copies of AUT University masters dissertations deposited with the Library since 2007 and made available open access. From 2007 onwards, all dissertations for masters degrees awarded are required to be deposited in Tuwhera Open Theses & Dissertations unless subject to an embargo.

Dissertations submitted prior to 2007 are usually recorded in the AUT Library catalogue where the full text, if available, may be accessed with an AUT password. Other people should request an Interlibrary Loan through their library.

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Towards a Māori Psychotherapy - The Therapeutic Relationship and Māori Concepts of Relationship: A Systematic Literature Review with Case Illustrations
(Auckland University of Technology, 2003) Morice, Margaret Poutu
This dissertation explores what a Maori psychotherapy might look like. To do this I will define and describe core relational concepts of traditional Maori society within a Kaupapa Maori frame of reference. I have identified the following six relationships as central or core: Manaakitanga (generosity, hospitality), Whanaungatanga (nurturing connection and belonging), Kaitiakitanga (guardianship, protection, caretaking), Kotahitanga ( developing oneness, unity and integration), Rangatiratanga ( self-determination, self-actualisation and leadership), and Wairuatanga ( spiritual awareness and the practice of spirituality). These concepts will be introduced through a systematic literature review and then linked to the practice of psychotherapy. Each core relationship has the potential to make a unique contribution to our understanding of the therapeutic process. Clinical examples from my own psychotherapy practice will be used to illustrate how I think about and use these concepts in my work with clients. Maori concepts of relationship will be located within a holistic context and worldview and shown to be relevant both to the specific interpersonal practice called psychotherapy and to the broader field of human experience and self-understanding.
“Gay Men, Internalised Homophobia and Therapy”: Working With Internalised Homophobia in Gay Men Using a Gay-Affirmative Model: A Systematic Literature Review
(Auckland University of Technology, 2006) Colligan, Steven
This dissertation is a modified systematic literature review exploring internalised homophobia in gay men and how the therapist works with this issue within the therapeutic relationship. Information was gathered from several sources including electronic databases, books and journals. This dissertation found that gay men who enter into therapy present with unmet needs for mirroring and idealising, including an alienation from their authentic feelings and desires. The result is often the construction of an unintegrated false self in order to achieve acceptance and approval in the dominant heterosexual culture. The concepts of homophobia and internalised homophobia within gay men are explored and reviewed with their symptoms, causes, and how they affect identity development. Gay identity development differs from heterosexual identity development and this paper explores those differences and describes how gay identity development can arrest. The dissertation then examines how the personal values, views and concepts of the therapist impact upon the therapeutic work and the importance of the therapist understanding the origin of these values. The function of the therapist and therapy is to create an empathic and affirming environment in which the client is able to reflect on his identity freely. The therapist’s understanding of, and responses to, these needs is crucial to the psychotherapeutic relationship and its success. The paper confirms that there is a need for additional training for therapists relating to sexuality and sexual orientation as inadequate training can result in gay clients receiving poor or even harmful treatment. The therapist’s ease with gay affirmative attitudes, regardless of his/her gender or sexual orientation was perceived to be the most helpful, useful and holding by the gay client. If the therapist can hold the gay client in an affirming, positive and respectful way then gender and sexuality are unimportant. However, a gay therapist can work with a gay client potentially more effectively than a heterosexual therapist because of their personal experience, knowledge and understanding of being gay in a heterosexist society. This dissertation presents a gay affirmative therapy model, discussing the therapeutic process and relationship when using this model to work with gay men. Clinical vignettes from gay male clients are included to highlight the need to identify and work with internalised homophobia and the need for the therapist to hold sexual difference in order for the therapy to be effective.
Conversion Therapy Versus Gay-Affirmative Therapy: Working With Ego-Dissonant Gay Clients
(Auckland University of Technology, 2008) Kirby, Andrew
This dissertation explores the issue of doing psychotherapy with ego-dissonant gay male clients. The methodology used is a modified systematic literature review with clinical illustrations. A dichotomy exists in the literature in relation to treating egodissonant gay clients who experience conflict between their sexuality and opposing values and beliefs. Each position tends to respond with a limited, exclusionary choice to either reject or accept one’s sexual orientation. This dissertation examines if there is a way to treat ego-dissonant clients without endorsing homophobic treatments or negating opposing values and beliefs. Freud’s views on homosexuality and sexual reorientation are delineated to inform and contextualise later writings on the subject. A review of conversion therapy and gay-affirmative therapy investigates the evidence of each, following which emerging integrative solutions are examined. Finally, a Kleinian model is proposed for individuals where neither a choice of a side nor comfortable resolution of the conflict seems feasible. While it is proposed that gay-affirmative therapy benefits the majority of ego-dissonant gay clients, this study recognises that each psychotherapeutic paradigm discussed caters, to some degree, to the uniquely different needs of individuals.
Te Māoritanga: wellbeing and identity. Kapa haka as a vehicle for Māori health promotion
(Auckland University of Technology, 2008-10) Paenga, Maria Dawn Te Ahu
This dissertation is aimed at researching the relationship between wellbeing and identity for Māori. The research is investigating the traditional philosophies and practices that kapa haka (Māori performing arts) contribute towards wellbeing and identity as processes for Māori, that can be utilised in Māori health promotion. The state of Māori Health has been well documented by authors of recent times, but limited research exists around the concept that a secure identity aids in wellbeing for Māori. The research was based in two paradigms; Te Ao Māori and Te Ao Mārama. Each has its own methodologies, methods and analytical processes, and are both found in the Te Ao Māori worldview. These two paradigmatically approaches were taken in order to highlight the differences between researching traditional Māori knowledge, and Māori knowledge that stems from a contemporary Māori paradigm (Te Ao Māori paradigm) in research. The Te Ao Mārama paradigm is removed from contemporary influences in order to research the attributes, gifts and acts of Atua Māori in the contexts of humanity (the human body) and the natural physical environment. Two methodological approaches were used; Kaupapa Māori under the Te Ao Māori paradigm, and Whakapapa/whakaheke under the Te Ao Mārama paradigm. One method involved conducting interviews which were then thematically analysed using Kaupapa Māori analysis, and under Te Ao Mārama, whakapapa/whakaheke was analysed using wānanga as an analytical process. Two distinct streams of knowledge were discovered, both different in outcome, but both found relevance in Māori health promotion through the vehicle of kapa haka. The outcomes that came out of the Te Ao Māori paradigm and methodology were very much around kapa haka and the process of participating in kapa haka. The major findings were that kapa haka is an important vehicle for; the learning and teaching of Māori knowledge, construction of a secure Māori identity which was part of wellbeing, whanaungatanga , and learning skills that could transfer into other areas of life. Using wānanga as a analytical process to analyse whakapapa/whakaheke took us through an understanding of the main Atua under traditional Māori bodies of knowledge that help to construct what modern day kapa haka is made up of, namely; Te Whare Tū Taua, Te Whare Tapere and Te Whare Pora. The main Atua and their gifts, attributes and acts were analysed in the contexts of humanity (human body) and the natural physical environment. Together with their contribution to kapa haka, they found relevance in Māori health promotion through; Internal and External control of self in behaviour management, and Te Ao Māramatanga or greater understanding of self. Much is to be discovered and researched under the Te Ao Mārama paradigm. This research study is one of the first to attempt to use the framework proposed, utilizing the two methodological approaches outlined. What remains evident is that the Te Ao Māori and Te Ao Mārama paradigms are both important, the former to gain understanding about our contemporary reality as Māori, the latter to research Atua Māori and Māori cosmology to aid in reaching greater depths about our collective understanding about what traditional Māori knowledge was, and how it can transfer unimpeded into a contemporary context.
New Zealand household debt: is it too high?
(Auckland University of Technology, 2008) Tu, Tina
Rising levels of household debt has been a concern in many industrial countries. This is because high level of household debt may hinder future consumption growth. Furthermore, households may become more susceptible to changes in economic variables such as increasing price levels and interest rates. Specifically in New Zealand, the total household debt to disposable income ratio has increased from 59% in 1991 to 162% in 2008. Moreover, 93% of household debt is housing debt (RBNZ, 2008b). This dissertation attempts to determine the indebtedness of New Zealand households relative to those in Australia, the United Kingdom and the United States. The research first studies the relevant literature in an attempt to gain a better understanding of possible causes of rising household debt levels in New Zealand. The research then applies quantitative data analysis, including regressions, and qualitative content analysis to further investigate household debt. In particular, the trends of household debt to disposable income ratio and debt service to disposable income ratio in New Zealand are compared to Australia, the United Kingdom and the United States. Focusing on New Zealand and Australia, a multivariate regression analysis is then used to further explore the possible causes of rising household debt levels. Specifically, the model seeks to test the relationship between the household debt to disposable income ratio and changes in house prices and interest rates, and how it differs between New Zealand and Australia. A content analysis is then conducted on the relevant newspaper articles to investigate the New Zealand media’s opinions on the level of household debt. This research finds that the 1980s financial deregulation and consequent drops in interest rates, and the increase in house prices seem to be the main causes of increased household indebtedness in New Zealand. However, the level of household debt in New Zealand has been moving at a similar pace to Australia and has converged with the United Kingdom and the United States. Moreover, even though the level of household debt in New Zealand is at a similar level to the three aforementioned countries, it seems to be highly dependable on changes in house prices and interest rates. This is an indication that households in New Zealand are relatively more vulnerable to economic downturns and therefore the level of household debt may not be sustainable.
Personalized call center traffic prediction to enhance management solution with reference to call traffic jam mitigation - a case study on Telecom New Zealand Ltd.
(Auckland University of Technology, 2008) Mohammed, Rafiq
In today’s world call centers are operated as service centers and means of revenue generation. The key trade-off between customer service quality and efficiency of business operations faced by an operations manager in a call center is also the central tension that a human resource manager needs to manage (Aksin, Armony, & Mehrotra, 2007). By looking at the importance of providing efficiency at service quality, this dissertation conducts the research which describes forecasting approaches that can be applied to any call center. A case study research is conducted on Telecom New Zealand call center data which is based on a 15 minutes call interval data collected from call centers for the years 2007 and 2008 during the period of normal and abnormal (i.e. traffic jam) call distributions. Specifically, this research proposed a novel personalized call prediction method considering the importance of agent skill information for call center staff scheduling and management. Applying the proposed method, two call broker models: (1) personalized agent software broker, and (2) supervisor involved personalized software broker are further developed in this dissertation to construct a new generation call center IT solution for small size companies, and as well for large companies such as Telecom New Zealand. In this dissertation, a problem – solution approach is implemented. An initial step for problem generalization is to analyze and perform call predictions. The existing methods for call predictions implement inductive systems and are based on global models and thus cannot generate consistently good prediction accuracy, especially when traffic jam is confronted and/or if there is an abnormal increase of call volume which in turn makes calls to be abandoned affecting the service levels in the call center. In addition, since increase in the number of agents cannot be changed at short intervals of time, a personalized approach models an intelligent broker for every individual agent in the call center. This in turn expected to improve the generalworking efficiency of a call center, as compared to the traditional approach that use merely one broker for a number of agents. This concept is implemented using the proposed personalized prediction method, and demonstrated while comparing with other methods on call volume prediction experiments over real data streams from Telecom New Zealand. The proposed two broker models are both based on Personalized Prediction method. The first model uses the concept of software call broker which aims to implement the proposed prediction method as an Automatic Call Distributor (ACD). The second model, the supervised call broker is based on the concept of real time supervised observations of agent’s performance and then computing predicted calls for each agent. The broker implements the assisted knowledge of supervisor to select an appropriate agent to service the customer request. The proposed call broker models will depict as IT solutions for traffic jam problem. The Traffic Jam as addressed in the dissertation conducts the cost and return calculation as a measure for TNZ Return on Investment (ROI). While introducing the concept of traffic jam problem solving here from section 4.5.2, the non-personalized prediction method could release the traffic jam in 8.60 days with a saving in time of 1.40 days. This is in contrast to the personalized prediction method that releases the traffic jam in 8.48 days and a saving of 1.52 days. Meanwhile, the supervised call broker model can release a traffic jam in 8.04 days with a saving of 1.96 days to predict the traffic jam. The dissertation summarizes that, the intensity of traffic jam and cost/output analysis for scheduling more agents to improve the service factors at short intervals of time will be a challenging task for any call center. As observed the benefits of savings is achieved by improvements in the level of service that couldn’t outweigh the costs of hiring new agents and in addition, couldn’t improve the profitability of Telecom New Zealand during the period of traffic jam. Hence, the proposed method of personalized broker with supervisor role can be an alternative to provide a better service levels to any bigger call centers like Telecom New Zealand. For any other small size call centers consisting of 2-5 agents, implementing software call broker will resolve the problem of traffic jam and as a best possible solution to maximize Return on Investment.
Repositioning: a case study of McDonald's New Zealand
(Auckland University of Technology, 2009) Chang, Steven
Repositioning is one of the strategic decisions commonly undertaken by today’s businesses. The purpose for businesses to reposition themselves is to close or minimise the gap between the firm’s offering and the demand from the customers. Repositioning is a continuous act which is implemented by organisations in order to adapt to the changing business environment. From 2003 onward, McDonald’s and its global franchisers have been undertaking changes in its menu toward the trend of being health orientated. The aim of this research was to examine whether Yakimova & Beverland’s (2005) model of brand updating ability explains the success of McDonald’s repositioning. Furthermore, this research examined McDonald’s repositioning based on the three elements (market orientation, brand-supportive dominant logic and generative learning) from Yakimova & Beverland’s (2005) brand updating model. This research applied the single case study research methodology. The secondary data was collected based on a number of business magazines, news articles and company reports. The primary data was collected from the senior member from the marketing team at McDonald’s New Zealand. Moreover, thematic analysis was applied when analysing the data. The findings of this research indicate the repositioning activities that have been undertaken by McDonald’s and its global franchisers demonstrated a linkage with market orientation and generative learning; McDonald’s has been continually gathering information from both customers and the market to maximise its performance. Nevertheless, the findings suggest McDonald’s only has a reasonable level of linkage with brand-supportive dominant logic. The findings suggest McDonald’s is less likely to implement brand improvement activity as an ongoing process. This research produces both theoretical and managerial implications. From a theoretical perspective, this research suggests that in order to acquire updating ability, it is important to focus equally on market orientation, brand-supportive dominant logic and generative learning. From managerial perspectives, managers should develop the brand orientated organisational culture within the company. The limitations of this research are a lack of primary data, over use of secondary data and a singular unit of analysis.
The interrelationship between New Zealand stock market and exchange rates
(Auckland University of Technology, 2008) Guan, Zhao
This paper analyzes the relationships between the New Zealand stock market and the USD/NZD, AUD/NZD and USD/AUD exchange rates. Both long run relationship and short run causality are examined using daily and weekly data. We employ the cointegration test and Granger Causality test after checking the unit root of each variable. The empirical results indicate that there is no long run relationship between these exchange rates and each sector of the New Zealand Stock Exchange (NZX) when we use both daily and weekly data. However the results regarding relationships in short run are mixed. We find causality relationships between the exchange rates and the NZX 10, NZX 15, NZX 50 indices. Causal relationships are also documented between exchange rates and the sectors of Forestry, Goods, Intermediate, Ports, Textiles, Leisure, Media, Service, Non-local-Australia, Non-local-World and Agriculture.
The meaning of the experience for ICU nurses when a family member is critically ill: a hermeneutic phenomenological study
(Auckland University of Technology, 2007) McNamara, Nancy
This study provides insight into the experience of ‘being’ an ICU nurse and relative of a critically ill patient. Current research focuses mainly on the needs of family members of critically ill patients, with several qualitative studies describing the experience. The specific experience of ICU nurses as relatives is absent in current research. This is a New Zealand based phenomenological study informed by the work of Gadamer and van Manen. Data from interviews of four ICU nurses who had experienced having a family member admitted to ICU was analysed using van Manen’s framework. The experience of being an ICU nurse when a family member is admitted to ICU is described in the following themes: A nurse’s nightmare; knowing and not knowing; feeling torn; and gaining deeper insight and new meaning. van Manen’s lifeworld existentials assist in gaining a deeper understanding of the findings. New and deeper understanding provides a rationale for ICU nurses from which to improve nursing practice. Recommendations for organisational support for ICU nurse/relatives, education for staff and further research are made based on the findings of this study.
A framework for intercultural training in hotel workplaces
(Auckland University of Technology, 2008) Xu, Li
More and more cultural conflicts have affected the efficiency of the employees’ performance at a lot of international hotel workplaces and it is believed that employees from different cultural backgrounds will have to improve their communication skills. An intercultural training programme is needed in order to prepare multicultural employees for surprises that could arise in complex cultural situations without being frustrated, stressed, and puzzled. The purpose of this study is to design an effective intercultural training programme especially for hotel operations, to enhance the quality of international service, retain the current customers and attract more international customers. The new training programme is designed to help employees feel comfortable in problematic cultural situations and gain the necessary problem solving skills. There are some cross-cultural or intercultural training programmes available on the market and some of the international hotel chains also have their own intercultural training programmes, but most of them are only designed to compare some major national cultures or targeted on coaching specific cultures or countries. It is thought that those programmes are not good enough to help hotel employees cope with cultural problems and conflicts. Therefore, a new intercultural training programme will be developed to meet the actual needs. The new intercultural training programme will be developed by synthesising some other researchers’ relative studies and combining with Harzing’s Cross-cultural Training Model and Hofstede’s Ten Synthetic Culture Model. The case study and semi-structured interviews are suggested to be used for training needs assessment, and lectures, case study, film and computer-based training are recommended as the coaching methods. There will be questionnaires and observations to evaluate the effectiveness of this training programme. One of the challenges for this study is that there are not enough systematic cross-cultural or intercultural training programmes available currently and this study has to rely on some limited literature. However, this study is designed to identify the major cultural differences and effectively help trainees understand cultural problems and conflicts, and be prepared for surprises in foreign cultural situations.
Impact of perceived security on consumer trust in online banking
(Auckland University of Technology, 2007) Law, Kritika
Consumer trust has been recognised as a critical component of the electronic banking industry. Factors that affect trust and its development vary from traditional banking services because of the uncertain nature of the online environment. Extensive efforts in identifying factors that affect trust have shown security to play an important role in its development. Every step in the online banking activities of users are secured by one of more security mechanisms. Analysing the role of these mechanisms in developing a user’s perception of security and the impact of this perception on trust provides a pathway to study the role of security in trust development. The objective in this study is to identify the relationship that exists between trust and security. On analysing prior research, the components of trust and security are identified and these form the basis in defining the nature of the relationship between the two constructs. A model of this relationship is hypothesised based on the theory and empirical results obtained by researchers. This model shows that security for a user exists as a perception and this perception is positively affected by the presence of different security mechanisms. The dimension of trust that is affected by security is institution based trust. Increase in the perception of security is shown to play a positive role in developing this component of trust. These relationships define the connection between trust and security in the e-banking industry. A survey conducted at the AUT campus provided both reliable and valid data that could further be analysed using confirmatory factor analysis. The results of this analysis show that there is a significant impact of security mechanisms on a user’s perception of security Privacy, authentication, authorization and availability mechanisms are found to contribute the most to the development of their individual perception components and in turn the overall perception of security. This indicated that awareness levels in users regarding security mechanisms of banking websites are high. Thus, these mechanisms play an important and significant role in developing perception of security. Examining the relationship between perception of security and trust it was noted that perceived security did not have a significant impact on trust. This result shows that the while indicators of security mechanisms had a high impact on perception of security, the perception that they develop does not play a significant role in developing trust. Studying all the individual components of perceived security, it was observed that the perception of privacy did have a significant positive impact on trust. Thus, developing this component of perception would assist the consumer trust building effort for online banking.
The nature of interaction between Israeli entrepreneurs and investment capital available within and from outside Israel
(Auckland University of Technology, 2008) Friedman, Avishai
Israel is a small country that has rapidly become a global leader in production of high-tech goods. Supporting this industry is strong investment and high levels of entrepreneurship. Some scholars suggest a close similarity between the Israeli Venture Capital industry and that of Silicon Valley. To validate that claim I have closely replicated a network model developed for entrepreneur-venture capital interactions in Silicon Valley and applied it to Israel. This has been achieved through mapping the linkages with a 3D network modelling software (Pajek) between biotech firms created since 2000 and other players in the Israeli market such as venture capital funds, universities and government institutions. Information gathered on the entrepreneurs responsible for the biotech firms creation suggests that the majority are either professors at research institutes or hold a doctorate degree, suggesting strong linkages between the entrepreneurs and their research institutes. Many firms are also found to employ professional management teams. The matrix of inter-connections and supporting institutions suggests that biotech research institutions have a strong focus on fostering commercialization of new technologies. There is also abundant support for high-tech and venture capital from the Israeli government, which is a point of difference between Israel and Silicon Valley. Taken together the strong presence of institutions and of government support may explain,at least in part, the attractiveness of Israel for investors despite the country’s precarious and uncertain condition as one of the global war and conflict hot spots.
A longitudinal study of corporate social disclosure in Chinese listed companies’ annual reports: 2002 to 2006
(Auckland University of Technology, 2008) Li, Jinghua Glynn
A growing necessity to include a social dimension in reporting practices raises important questions about the nature of Corporate Social Responsibility (CSR) and its impact on corporate and individual behaviour and performance. CSR reporting acts a tool for the delivery of the internal CSR operation information to outside parties and to lower the level of information asymmetry. Currently CSR reporting practice development is globally imbalanced. The KPMG 2005 CSR survey shows that CSR reporting development in OECD countries is much more advanced than in developing countries. In Asia, evidence shows that many developing countries are moving in a positive direction with reference to corporate social reporting. The objective of this study is to produce a longitudinal analysis of the disclosure levels of CSR reporting in Chinese listed companies which are listed in the Top l00 in 2002 and 2006. The longitudinal perspective would enable an evaluation as to whether Chinese listed companies have included more CSR information in their annual reports (the annual report is commonly regarded as the most influential information tool between management and outside parties). The Global Reporting Initiative (GRI), the most popular CSR guideline, is employed and provides instruction for the content categorisation. The reporting content, reporting via industries, reporting location, presentation forms and shareholding evidence are tested. The findings of this study show that over the stated time period there was a rapid increase in CSR reporting by Chinese listed companies in terms of reporting themes and of quantity. Chinese reporting trend is similar to the global increasing trend. However, the level of CSR reporting in China is lower than the world average and this suggests that more government guidelines and corporate social evolvements are preferable. There is much room for improvement, especially in terms of the standards evolved and in reporting quantity. From the industry reporting point of view, it remains important to encourage companies to learn from advanced reporting companies and provide both more comprehensive and more comparable disclosure of information in addition to the minimum regulatory requirements.
Osteoporosis prevention education for adolescents: a systematic review of the literature
(Auckland University of Technology, 2007) Papadopoulos, Lynley
Osteoporosis is known as the silent disease as it is often not diagnosed until an individual presents with a low impact fracture. Many people of all ages appear to be unaware of the risk factors and preventive behaviours. Adolescence is a period of significant growth and change. It is during this time that the majority of bone mass is accumulated. Education to increase awareness of risk factors and preventive behaviours is identified as being paramount in helping to prevent the onset of this disease later in life. Studies reveal that adolescent diets are frequently lacking in calcium intake and levels of physical activity are lower than is recommended. These are two lifestyle factors that can help to improve bone density. Education on these factors can contribute significantly to reducing the risk of developing osteoporosis. Results: The review indicates that there are poor levels of knowledge regarding osteoporosis among the adolescent population group. There are a small number of studies that include the older adolescent in the assessment of knowledge and even fewer studies that solely focus only on adolescents. Some studies include assessment of health beliefs and behaviours and in most cases an educational intervention has not lead to significant changes in these. In New Zealand, there have been no studies that examine the question of osteoporosis knowledge among adolescents. Only one study that was based in New Zealand was found that looked at the question of osteoporosis knowledge and this was in a group older than adolescents. There are only a limited number of educational programmes available for the adolescent group. Most of these have been developed overseas. An evaluation of internet resources has demonstrated that these are not necessarily suitable in the reading level and the level of information provided. Some resources are available in New Zealand although there appears to be little in the literature that supports the use of these.
A comparative analysis of New Zealand and Australian offshore investment rules
(Auckland University of Technology, 2008) Mahabir, Sujan Sanjay
The deregulation of major world economies led to increased globalisation of enterprises which provided opportunities for New Zealand and Australian taxpayers to expand or move their businesses offshore. The globalisation brought niche opportunities for businesses to develop profitable offshore operations. The growth in offshore investments triggered the problems associated with the erosion of the New Zealand and Australian tax base. The risk in New Zealand was identified by the Labour led Government in the early 1980’s; when New Zealand entities began investing in tax haven countries to take advantage of lower tax rates in these countries. As a result in late 1980’s, New Zealand and Australia introduced offshore investment rules. The reasons for the introductions of the offshore investment rules by the two countries were similar, but the rules differed in a number of ways. One of the main differences was that New Zealand did not differentiate between active and passive activities. On the other hand, the Australian tax rules exempt active business activities carried out offshore. Recently, the New Zealand Government announced that it is reviewing the Controlled Foreign Company (CFC) rules and like Australia, New Zealand CFC rules would exempt active income from tax; and only passive income would attract income tax. This dissertation explores and compares the development of offshore investment rules in Australia and New Zealand. The exploration of the offshore investment rules involves a comparison of the history, economic theories, and tax avoidance possibilities. The main area of focus of this study is the CFC and Foreign Investment Fund (FIF) rules.
To the Analyzing Instrument and Beyond: Reconstructing Evenly Hovering Attention
(Auckland University of Technology, 2008) Gupta, Rajan
This dissertation explores the attentional processes by which the psychotherapist arrives at clinical inferences in his work with clients. In particular, the focus is on one of the early tenets of psychoanalytic technique, Freud’s direction around evenly hovering (suspended)/free-floating attention as a vehicle for the registration of the unconscious material embedded in the client’s communication/free association. A systematic review of the literature was conducted, drawing on the existing knowledge base for narratives around experiences of ‘unconscious knowing’ by psychotherapists connected to the idea of evenly hovering attention. This consisted of the work of four psychoanalytic clinicians: Reik, Isakower, Jacobs and McLaughlin – who have built on Freud's concept, and have to that extent offered their own interpretation/s of how evenly hovering attention comes to occupy the central role within psychoanalytic practice. The intent was to bridge, make sense of, and interpret these different representational systems/structures in order to arrive at some implications to inform psychotherapy practice. The discussion underscores how the psychotherapist’s use of non-linear, undirected and associative mental processes, both within and outside the therapy situation, furthers the understanding of unconscious processes. Vignette/s from my own clinical practice and those of the four psychoanalytic clinicians reviewed, are included to typify the operation of these respective forms of evenly hovering attention.
Mobile location-based services in New Zealand
(Auckland University of Technology, 2008) Wang, Bin
In the past decade, the popularity of location-based services has grown as a topic for research and as an application. The study of location-based services addresses technology, usability, integration, business issues and privacy. In this project, the reality of location-based services in New Zealand is explored from a broad perspective. Factors influencing the development of these services and issues that would improve efforts in the future are also investigated. The research focuses on: 1) understanding the differences between location-based services in New Zealand and location-based services in other developed countries such as the USA, Japan and the European Union; 2) finding factors that influence location-based service development; and 3) identifying the factors that are significant to New Zealand location-based service development and the issues related to their improvement. When compared with location-based services in other advanced countries such as the USA, Japan and the European Union, it was found that New Zealand services are falling behind. The main differences are within the areas of: technology infrastructure, service availability, quality of location information and legislation. The experience within other countries would suggest that legislation, technology and business strategies are the main drivers of location-based service development. To improve location-based services in New Zealand, the most significant factor may be relevant legislation which needs to cover two points: 1) Legislation to enforce wireless operators to provide mobile emergency services to ensure civil safety; 2) Creating a competitive market environment that inspires operators to adopt new technology.
The review of the Glaxo decision and topical issues in transfer pricing
(Auckland University of Technology, 2008) Singh, Ranjit
Transfer pricing is an important business tool in the modern world. In the modern era of globalisation, it provides management with the opportunity to manipulate prices, pursuing the business objective of maximisation of profits. This in turn allows for increased distribution to the shareholders. From a profit maximisation perspective, this concept is certainly tenable. However, businesses need to pay due consideration to the taxation implications of transfer pricing. While allowing for effective repatriation of profits from a high or low tax jurisdiction to a low or no tax jurisdiction, businesses need to be duly consider the taxation consequences if the revenue authorities establish that the tax base of their country is being depleted by such repatriations. In certain jurisdictions, the statutory powers allows for reconstruction with the existence of a mere suspicion of unacceptable price manipulation. Unlike New Zealand, the statutory framework imposes onerous obligations on the Commissioner to challenge the transfer prices by establishing that the adopted transfer pricing method is not comparable to arms length transactions. Largely, transfer pricing involves a degree of price manipulation between a parent and a subsidiary. Against this background, multi-nationals need to balance this against the social obligations of the citizens of the country. The central issue behind almost all transfer pricing disputes between multinationals and revenue authorities is whether the prices charged is consistent with that of independent and un-associated parties. In saying this, it has to be recognised that certain transactions may have little to no comparable transactions, which constraints the search to substantiate the basis for the pricing. To make this concept workable, the transfer pricing rules in most jurisdictions operate on the basis of treating the parent and the subsidiary as separate entities. While this concept is theoretically sound, practically it is very difficult to “artificially” make the distinction for cross border transactions. Against this practical constraint, multinationals and revenue authorities reliance on commercial databases to corroborate the transfer prices certainly poses more questions. Effectively, the requirement to keep the transfer prices at arms length is discharged through utilisation of a database, designed for purposes other than transfer pricing.
Employment and earnings gaps: the disparity in labour market outcomes in New Zealand and the U.S.
(Auckland University of Technology, 2008) Pan, Sobandith
Maori and Pacific people have experienced high unemployment rates and low incomes when compared with Pakeha (European New Zealanders). Similarly, Afro-Americans and Hispanic-Americans in the United States of America have also experienced high unemployment rates and low incomes when compared with White-Americans. These common ethnic patterns of labour market inequality provide a motivation for exploring the explanatory factors underlying them. The study involved the collection of secondary data, guided by relevant theoretical perspectives and existing literature. The most recent demographic data related to the labour market outcomes among Maori were compared with those for Pacific people, Asian people, Afro-Americans, and Hispanic-Americans in order to discern patterns and similarities. Human capital theory, labour market discrimination theory, labour queue theory, and labour market segmentation theory all contribute potential explanations for poor labour market outcomes among Maori and Pacific people in New Zealand as well as among Afro-Americans and Hispanic-Americans in the U.S. Components of labour market segmentation theory also partially explain the lower personal income among Asian people compared with that of Pakeha. While age composition has weak explanatory power for the poor labour market outcomes among Maori, Pacific people, Afro-Americans, and Hispanic-Americans; poor labour market outcomes among Maori, Pacific people, and Afro-Americans may also be explained, at least partially, by illegal activities. There were similarities in the labour market outcomes between Maori and Pacific people in New Zealand, and Afro-Americans and Hispanic-Americans in the U.S. There were also some similarities between Maori and Asian people. Although Maori and Asian people concentrated in different occupations and industries, they were more likely to work in lower paid occupations and industries compared with Pakeha. They were also more likely to work in the industries that had experienced declines in the numbers of filled jobs. There is no evidence that a presence of new immigrants raised unemployment rates and drove down wages of current workers and Maori in New Zealand. There appears to be a vicious cycle in both the New Zealand and the U.S. labour markets, which may repeat endlessly unless employment and earnings gaps, as well as educational and health gaps are narrowed, and negative effects of labour market discrimination is minimised. This study attempts to understand the factors that account for poor labour market outcomes among Maori and other ethnic minorities: Pacific people and Asian people in New Zealand so that effective policies can be implemented to improve these outcomes. The study’s findings might also assist Maori to improve their employment and earnings, and enable a statistical model to be formulated for future research.
Entering the Void
(Auckland University of Technology, 2008) Woodard, Wiremu
This dissertation explores the relationship between the experience of colonisation and the experience of self for Indigenous Peoples of Aotearoa. The study suggests that an indigenous experience of self exists within a discursive relationship to colonisation processes. Using a modified systematic literature review located within a kaupapa Māori research framework, the study considers colonisation and the resultant disruption to an experience of indigenous ‘selves’. The work examines the process of racialisation: the construction and resulting interiorisation of Indigenous Peoples as ‘Other’. The review contends that this process has the effect of disrupting indigenous ontologies creating a divided and alienated experience of self for Indigenous Peoples. Within Aotearoa, the phenomenon of whakama and mate Māori are hypothesised as the indigenous experience of this alienated and divided self. The study suggests that arguably all psychological issues for Indigenous Peoples of Aotearoa arise to some degree from these experiences. Implications for psychotherapy are considered. Psychotherapy and psychotherapists are challenged to re-evaluate both the underlying positivist conceptualisations of self, and ongoing processes of colonisation, in order that they may be more fully equipped to effectively work alongside Indigenous communities in Aotearoa.

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