Masters Dissertations

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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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3 feet under: Is the traditional hāngī in danger of a cultural disappearance?
(Auckland University of Technology, 2018) Richardson, Robert
The sharing of familiar foods is but one of the ways a cultural group identifies itself. But what happens if a cultural group begins to lose touch with its food traditions? How does the growing disappearance of these culinary cultural markers affect a cultural groups sense of identity and its spiritual and ancestral connections? In today’s Māori society, the hāngī is one of the last remaining traditional food preparation techniques still in use, but its use in its traditional form is growing more infrequent. Prior to European arrival in New Zealand, the hāngī (earth oven or umu) was used daily as the primary technique for the cooking of kai (Belich, 2007; Leach, 2010). The gradual introduction of European cooking techniques and oven apparatus has relegated the use of the traditional hāngī technique to hui or times of celebration and loss - particularly on the marae (Leach, 2010; Salmond, 1975). Yet even that role is quickly disappearing. Today’s marae kitchens are now equipped like a commercial restaurant or hotel kitchen, while there is now an increasing array of gas fired portable “hāngī” or MultiKai cookers (Coster, 2016; "MultiKai Hāngī Cookers," n.d.; "Te Kohatu Hangi Cookers," n.d.). In this research project, I set out to explore the cultural significance of the hāngī as a cooking technique within Māori society through the voices of those familiar with Te Ao Māori. Food itself continues to play an important part of Māori social gatherings through the concept of manaakitanga, but, in the instance of a hui for example, does it matter in any way if the food is not cooked in the traditional hāngī? Does the non-use of the hāngī as the cooking technique reflect in any way on the prestige of the event and/or on the mana of either guest or host? Through key informant interviews, this research project found two clear, very differing outlooks in how the hāngī is viewed and valued that depended on a person’s personal background. For those that grew up within a strong Māori culture, it is not the hāngī itself that they miss but the times when the events were bigger and more regular. It is these nostalgic recollections around which their affinity with the hāngī is based. For those whose interactions with it began later in life, the hāngī has not only provided a window into Māori culture, but provides both a professional and financial opportunity. But as seen in this study, of arguably greater importance is the role the hāngī plays as a cultural gathering and learning space within Māori culture. It is around the hāngī that many aspects of tikanga, social and environmental protocols, and manaaki are learnt. In doing so, the hāngī provides an anchoring point around which this process of cultural reaffirmation can take place. It is this aspect of the hāngī – the social and cultural educational opportunities that it provides – that this study highlights to be its most valuable today, and is the aspect that Māori are most likely to lose if the hāngī continues to shift to a more commercial practice.
A blueprint for the interpretation of GST Act 1985 with reference to Privy Council and Supreme Court decisions
(Auckland University of Technology, 2010) Yunting, Lu
GST is a substantial revenue raiser for New Zealand. It has been internationally acclaimed and adopted by other countries. The framework for the tax is prescribed by the Goods and Services Tax Act 1985 (“the Act”). Under the Act, GST is charged on a supply of goods and services made in New Zealand on or after 1 October 1986 by a registered person in the course or furtherance of a taxable activity which is not an exempt supply.2 Given the fiscal significance of GST, the Act is a significant piece of legislation. How is this significant legislation to be read and applied? This paper interprets some of the leading court decisions. It is, of course, the role of the courts to interpret and apply the Act. The higher the court the more authoritative the decision, and the more likely its reasoning is to be applied in subsequent cases. The decisions of the highest court – the Privy Council and, more recently, the Supreme Court – should therefore be accorded great weight when interpreting GST law. The paper therefore analyses threshold decisions of the Privy Council and the Supreme Court on the Act.
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.
A content analysis of ecotourism attributes of New Zealand whale and dolphin watching operators’ presence on the Internet
(Auckland University of Technology, 2014) Sun, Xiaoshu
Since the 1980s, ecotourism has experienced a dramatic growth worldwide. Ecotourism comes with a definitional promise to promote responsible travel to natural areas, make a positive contribution to environmental conservation, and enhance the well-being of local communities. Recent years have seen whale watching tourism gaining great popularity, which originally was considered an excellent form of tourism to protect the marine wildlife and a number of benefits to the environment and local communities have since been identified. However, marine experts expressed concerns with regard to the potential negative impacts on the cetaceans and the whole marine system. Whale watching tour operators are one of the most important stakeholders of the local environment and community, which have responsibilities to protect the marine animals and environment, and various principles and legal regulations that they have to comply with. In order to maximize the benefits for the environment, community and tourists’ experience, there is a significant need for research on whale watching operators. This study was designed to examine the operators in the New Zealand context. New Zealand is considered as one of the most popular whale watching countries in the world. In the years since New Zealand progressed from whaling to whale conservation, whale watching tourism has become one of the most important sectors in ecotourism. Websites are a common medium for business operators to introduce and promote themselves by presenting their contributions for environmental conservation and social development. Thus, in order to have a better understanding of the New Zealand whale watching operators’ performance in ecotourism, it is necessary to develop detailed insights into the efforts they are making for the local environment, community and the tourists through analysing their websites. Sixty-four New Zealand whale watching operators who have a website were identified, and a thorough content analysis was employed to study them. The research results revealed that many operators consider themselves as eco-operators. Almost half of the operators presented Qualmarks, which is the New Zealand tourism certification defined by strict environmentally and socially responsible criteria. It was found that various forms of contributions were made for many aspects of ecotourism, which are classified and discussed in different groups respectively. Whale watching is a significant sector in ecotourism, involving great efforts from all stakeholders. This study shows that although a variety of contributions made for ecotourism are presented by New Zealand operators on their websites, their participation in many of these contributions is relatively low.
A critical evaluation of policies and programmes that mitigate the effects of free trade on unemployment
(Auckland University of Technology, 2008) Zhang, Nan
Free trade is a net gain to both trading partners in general. However, trade liberalization does harm some inefficient industries. This research will check various labor market policies and programmes that might be used to reduce the effects on the people who lose jobs from free trade. The purpose of this paper is to evaluate programmes such as Trade Adjustment Assistance programmes, wage insurance, wage subsidy and training subsidy, using qualitative means to critically evaluate such schemes, especially in the context of the New Zealand labour market. This research provides seven optional labour market policy strategies to the New Zealand government for future labour policy consideration.
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.
A history of the development of New Zealand accounting standards for small and medium enterprises and the future prospects of IFRS for SMEs
(Auckland University of Technology, 2010) Nguyen, Thi Phuong Uyen
With attempts to standardise accounting standards applicable to reporting entities, the International Accounting Standard Board issued the International Financial Reporting Standards (IFRS) for small and medium sized enterprises (SMEs). IFRS for SMEs aims at reducing the compliance costs for smaller enterprises. This thesis examines the controversies and the reasons that the New Zealand accounting standards body may or may not adopt IFRS for SMEs by providing an account of what was occurring during the period of development, and comments on the appropriateness of its adoption in New Zealand. Historical narrative inquiry methodology is used in this research to investigate issues related to accounting standards for SMEs using the structured framework based on Porter (1981). The thesis is based on documentary evidence found by analysing the historical development of accounting standards for SMEs. The historical narrative inquiry model developed by Colby (2008) is used to structure the research. The historical development of accounting standards in New Zealand shows that IFRS for SMEs is what the business community is waiting for to enhance the confidence of users on SMEs’ accounts. The Framework for Differential Reporting is cost burdensome for SMEs. Since the IFRS for SMEs has not actually been adopted in New Zealand, interviews with business owners are eliminated. The appropriateness of the IFRS for SMEs within New Zealand business tiers is mainly considered. The contribution of this thesis is that it documents the development of the accounting standards and offers understanding of the future prospects of the IFRS for SMEs in New Zealand.
A Leadership Intervention Perspective on the Creation, Monitoring and Maintenance of the Group Therapeutic Relationship: A Modified Systematic Literature Review With Clinical Illustrations
(Auckland University of Technology, 2009) Defibaugh, Christopher
A 1991 Gallup Institute survey revealed that 40 per cent of all Americans eighteen years of age and over are involved in small groups that meet regularly and provide care and support for those who participate. The majority of the participants attended the group at least once weekly and had been participating for at least three years. The types of groups being researched in this dissertation I am simply calling ‘therapeutic groups’. Therapeutic process groups’ act as training cultures expressly organised to examine the interpersonal field of the group in search of psychosocial insights and reparative relational experiences for their members. They are defined in terms of three factors: 1) that the group relies on verbal communication, 2) that the individual member is the object of the treatment and 3) that the group itself is the main therapeutic agency. The group exists for the benefit of its individual members and for no other reason. This dissertation is an investigation into what the therapeutic group literature has to contribute to small group leadership. A review of the existing literature has been done on the evaluation of therapeutic group leadership and the effectiveness of their interventions. It is hoped that these findings will give some clear guidelines that can inform the training of group facilitators inside and outside of the professional community. This work investigates what type of group leader interventions the literature suggests make a constructive difference to the group and its individual members. The study examines the research on therapeutic group leadership from a wide variety of literature and gives an overview of the history, evolutionary themes, theory building and ultimately the leadership interventions seen as fundamentally therapeutic for these groups. There is a gap in the literature in regards to models that link group developmental stages, therapeutic factors and leader interventions. The findings of this paper present group leaders with a synthesis and intervention framework of these three critical areas. This contribution demonstrates how the stages of group development are crucial in making maximum therapeutic use of the leader variables, therapeutic factors and in making decisions about appropriate interventions. The framework also allows for greater clarity and utility of these factors and variables. While research in the field of psychotherapy is normally qualitative, this research includes both qualitative and quantitative information.
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.
A review of the CarePlus survey process at Manaia PHO
(Auckland University of Technology, 2010) Hill, Jayne
CarePlus is a client-centred primary health care programme initiated by the Ministry of Health (MOH) and managed through New Zealand Primary Health Organisations (PHOs). Patients are offered four free visits annually but not everyone takes full advantage of the programme. Manaia PHO wanted to explore reasons for this and to adapt and further improve the programme. This practice project has retrospectively reviewed a survey used to determine the extent to which the implementation of Care Plus at Manaia PHO was making a difference to its client’s lives. The survey process was evaluated using a quality improvement tool known as the IHI Simple Data Collection tool (IHI, 2004). This enabled examination of the processes being used and drew attention to potential improvements in the ways data was being collected, analysed and reported. The IHI tool has also provided insight into the potential use of other methods to evaluate the CarePlus programme.
A survey of technologies and algorithms for parsing and indexing multimedia databases
(Auckland University of Technology, 2008) Damba, Augustine Kureva
A survey of technologies and algorithms for parsing and indexing multimedia databases. Conventional database systems are designed for managing textual and numerical data, and retrieving such data is often based on simple comparisons of text/numerical values. The digitized representation of images, video, or data by itself does not fully represent the contents of the multimedia items, users have to manually add semantic data to fully describe content. The content-based retrieval methods take these intrinsic values into account. Content-based retrieval of multimedia database calls for content-based indexing techniques. Querying multimedia data is costly and appropriate indexing is required. Efficient indexing of high dimensional feature vectors is important to allow content based query applications to perform efficiently on large databases. In this survey, I give an overview of the advances on algorithms for indexing multimedia data, identify the problems of processing queries in high-dimensional space, and recommend the best multimedia data features to be used for indexing. The main contribution of this research is to identify and recommend the commonly used methods of indexing multimedia data by collating available algorithms.
A Womb Between Realms: The Nature of Women's Bodies in Creation Pūrākau
(Auckland University of Technology, 2022-12-19) Hall, Elizabeth
This dissertation explores the nature of Māori women’s bodies through pūrākau about atua Māori, using a pūrākau methodology. This topic considers the significance of wāhine Māori bodies in empowering and healing Māori whānau. Within a reflection on specific pūrākau about Papatūānuku and Hinetītama/Hinenuitepō, themes of nourishment, resilience, death, and transformation emerge, emphasising the body as a source of feminine power and a site of new life. These findings are linked to my own experience of pregnancy and motherhood at the time of writing. I use my journey through these stories to explore how pūrākau might aid women during times of transition. This dissertation explores the roles of Te Whare Tangata and Ūkaipō that emerge in stories of atua wahine. Wāhine bodies are presented as a source of containment and nourishment for their descendants, which guide them from Te Pō into Te Ao Mārama. The conduit nature of women’s bodies allows them to grapple with death, demonstrating how the path into Te Pō is essential for life. My interaction with the selected pūrākau explores the transformative quality to women’s bodies and the metamorphoses that result from trauma, loss, or death. To work effectively with children, it is essential that we develop positive, compassionate relationships with the people who care for those children. Many of those caregivers will be women and mothers. The mother-infant dyad is the first relationship a child experiences, starting in the womb. The experience of the mother’s body directly affects the infant—both in utero and during breastfeeding and early care. Our perceptions of mother’s bodies flow into our treatment of mothers; what roles we expect them to inhabit and how we work with them as clinicians. For these reasons, an understanding of wāhine Māori bodies is crucial to our work as child and adolescent psychotherapists in Aotearoa. Women and mothers are a central part of work with children, and they are vital to our work with Māori. A fuller appreciation of the experience of the feminine in Te Ao Māori could enhance how we work with mothers, whānau, and tamariki in their journeys towards healing.
Abstraction and Prediction Algorithms: A Harm-reduction Framework
(Auckland University of Technology, 2020) Desilvestro, Adrian
ProPublica’s allegations, that an algorithmic tool used to predict re-offenders is “biased against blacks”, met a wave of criticism from the wider community. Researchers have since shown a trade-off between accuracy and fairness, concluding that the risk tool, COMPAS, was not inherently discriminatory. However, in light of ProPublica’s objections, a growing body of literature on assessing fairness in machine learning systems has taken flight. Performance criteria combine quantitative and qualitative elements, so users ‘preferences’ are hard to specify objectively. This study explores a Pareto frontier framework to illustrate the relative model (in)efficiencies that arise in Risk Prediction Instruments (RPIs). The research follows a logistic framework for estimating recidivism risk, and the design parameters include the choice of fairness constraints and the choice of a bin scoring system (the “bin number”). This dissertation presents three experiments where decision-makers can improve performance in their RPIs: (1) improving efficiency through a relaxed version of the constraint, (2) improving efficiency through ‘cost-free’ constraint implementation, and (3) improving efficiency through a revised scoring system.
The academic writing challenges faced by Saudi students studying in New Zealand
(Auckland University of Technology, 2015) Ankawi, Ayman
This study investigated the academic writing challenges facing Saudi Arabian students when they enrol on mainstream programmes at one New Zealand university. This research adopted a qualitative method approach. Approximately 65 Saudi Arabian students were involved. A survey was used to collect students’ demographic information while semi-structured interviews with 10 volunteer students were conducted to get their views and reflections on their English academic writing skills and what could be done to better prepare them for academic study at English medium universities. This identified that KSA Students’ attitude towards learning and using English was not positive; this is due to issues in teaching of English that result with students are ill-prepared for the demands of study through the medium of English. Students’ attitude towards the language was not positive and this exacerbates the situation. This study focuses particularly on the demands of academic writing, it is explore students perceptions and suggests ways by which their needs could be better met. It is also hoped that the findings and recommendations from this study will benefit the Saudi students, the relevant government departments in Saudi Arabia as well as the English medium universities that recruit these students.
Access, inclusion, belonging: Perceptions of post-secondary refugee-background students
(Auckland University of Technology, 2018) van Niekerk, Gerschen
Access, inclusion, and belonging: Perceptions of post-secondary refugee-background students in New Zealand is a small-scale qualitative study that interpreted the lived experiences of four post-secondary refugee-background students who attended schools in New Zealand, and are now in their 20’s. The impetus for this research lies within a recommendation for further study made by Strauss and Smedley (2009) who found that current research on how to better support refugee-background students who are attending schools in New Zealand did not make provision for these students to share their experiences. Their conclusion thus challenged the assumption that if a group of students were not provided with an opportunity to contribute to discussions regarding their wellbeing, it may perpetuate experiences of marginalisation and trauma. Subsequently, this research wanted to address this assumption by accessing via the researcher’s personal networks post-secondary students, who would like consent to the opportunity for them to ‘speak on their own behalf’. The research suggests using an ecological systems theory so that schools understand the interconnectedness of the refugee-background students’ trans-migratory experiences and the way they would perceive and respond to education. More so, these students’ conceptual understanding of access, inclusion and belonging are grounded in their experiences. For this reason, teachers must adopt a caring and culturally responsive stance, to elicit their prior knowledge and experiences so that they can build trust and realign their teaching pedagogy to support refugee-background students. Using existing contextualised community partnership programs, which may include the home-school partnerships, or social clubs may help to further develop a community of learning.
Accommodating Travellers with Pets: Is Auckland Ready?
(Auckland University of Technology, 2018) Chen, Yiqi
This dissertation explored the pet tourism market from a New Zealand accommodation operators’ perspective and their key considerations when deciding whether to offer pet friendly services. In recent years, the literature has discovered that a pet’s role has become increasingly important within families in modern society. Many pet owners now regard their animal companions as family members and desire to travel with them. The pet tourism market has grown significantly in developed countries, especially in North-western Europe and America. New Zealand is a pet loving country with 64 percent of households owning at least one pet, however there are few pet friendly accommodations available. Existing literature has focused on pet tourists instead of accommodation operators. There is a gap in finding out how accommodation operators perceive the pet tourism market and considerations to accommodate pets. Recognising pet tourism as a social science, an exploratory research was conducted to gather Auckland accommodation operators’ experiences, emotions and perceptions through nine in-depth interviews with 10 participants. Qualitative data obtained were coded and categorised through a thematic analysis method, deriving global themes that assisted in answering the research objectives. The findings discovered that Auckland’s pet tourism market is in its infancy, both in terms of supply and demand. There are pet tourists desiring to travel with pets, however the demand and revenue are minimal, thus operators were not motivated to grow their operations. Pet friendly operators treated accommodating pets as an additional service and did not advertise to attract more pet tourists. Non-pet friendly operators were reluctant to adopt a pet friendly model due to perceived risks and investments outweighing the benefits. Meanwhile, their pet friendly counterparts stated that investment was not necessary, and incidents were rare. This dissertation concludes with theoretical and practical implications to improve Auckland’s readiness for catering to more pet tourists.
Accountability in the accounting profession in Samoa: exploring the influence of Fa'aSamoa
(Auckland University of Technology, 2010) Masoe, Agnes-Catriona
This research study explores the impact of fa’aSamoa (Samoan culture) on accountability in the accounting profession in Samoa. This study also explores the influence that culture has had on the development of the accounting profession in Samoa. Samoa is a Pacific Island nation characterised with a collective social ideology that contrast with the individualistic paradigm associated with western countries and in particular the discipline of accounting. This study is a qualitative work and adopts a naturalistic or constructivist inquiry approach. The data was collected through a series of seventeen talanoa sessions conducted in early 2010 with participants from the accounting profession, standards regulators, entrepreneurs and community leaders. The findings support the view that fa’aSamoa represents a collective form of accountability that contrast with that associated with the accounting profession. The implication is that fa’aSamoa has hindered the adoption of western forms of accountability resulting in a hybrid status that is the product of both.
Accounting developments in China: the progress of harmonisation
(Auckland University of Technology, 2008) Cheng, Fiona Chung Chieh
This research is an empirical study to ascertain the progress of accounting harmonisation in Chinese GAAP with the IFRS after the implementation of the latest 2006 ASBE. Three research questions are addressed and developed. The first research question aims to assess the progress of harmonisation in Chinese GAAP with IFRS. The second aims to establish whether the gap varies among different industry categories, and to further identify the industries with the most significant discrepancies between the two sets of accounting standards. The final research question seeks to identify the major items contributing to the differences in net profit and total equity figures reported under the IFRS and Chinese GAAP. The 2001 Chinese GAAP and the 2006 Chinese GAAP are evaluated against the IFRS, with the aim of providing a before-and-after comparison between the old and new Chinese GAAP. The final financial data used in this research comprises 2006 and 2007 financial reports prepared by the 47 Chinese-listed firms that simultaneously issue H- and A-shares to assess the progress of harmonisation in Chinese GAAP with IFRS. In general terms, the findings of this research indicate an improvement in the harmonisation of Chinese accounting with the IFRS after the implementation of the 2006 ASBE. Nevertheless, certain discrepancies still exist in the amount of net profit and total equity reported under the two sets of accounting standards. Furthermore, the evidence shows that the reporting of net profit and total equity discrepancies varies among different categories of industry. Insurance companies, the extractive industries, and property-leasing and development companies are identified as the industries that either contributed the largest reporting gaps, or produced the lowest comparable figures reported under the IFRS and Chinese GAAP. More specifically, the items that contributed to the discrepancies may generally being categorised based on three main causes. These are: a) the actual differences between accounting requirements under the IFRS and Chinese GAAP (treatment of policy acquisition cost and claim reserve); b) the specific requirements imposed by non-accounting Chinese regulations (treatment of policyholders‟ reserve, unearned premium reserve and safety funds); and c), the options of measurement methods under the two sets of standards (methods of depreciating fixed assets, investment properties, oil and gas properties).
Accreditation As a Response to Employment Relations Challenges in New Zealand Hospitality SMEs
(Auckland University of Technology, 2019) Sangra, Aditya
This dissertation examines professional body accreditation as a response to employment relations challenges in New Zealand hospitality small to medium enterprises (SMEs). Professional body accreditation occurs when groups like The Restaurant Association of New Zealand create a structured, self-regulating accreditation system for its members based on defined criteria and standards. This accreditation aims to help members be successful by facilitating training and support to raise overall standards of business practice. The New Zealand restaurant sector forms a core part of the tourism industry, one of New Zealand’s largest export earning activities. While restaurants are important to New Zealand economically and as large employers, they suffer from long-standing and intense employment problems, including high labour turnover, low pay, precarious employment and dependence on migrant workers. Recent increases in the minimum wage rates and potential restrictions on migrant laborers are adding pressure to already marginal businesses. This research explores the role of accreditation as a response to these employment challenges. This dissertation is undertaken in partnership with The Restaurant Association of New Zealand (RANZ) to provide research on comparative accreditation schemes used in the international hospitality sector, to present recommendations for a proposed RANZ accreditation system. Recommendations are based on a synthesis of the international accreditation best practice as well as the relevance of those accreditation systems to the New Zealand employment relations context. The dissertation is applied research, aimed at providing RANZ with useable, comparative data, to inform their decisions regarding creating an accreditation system for their members. This dissertation applies an interpretive research approach using qualitative methods. The research uses text-based secondary sources which were thematically analyzed, with the results presented in a narrative form. This dissertation makes several contributions to the field of hospitality. This dissertation fills a considerable gap in the literature as there is no existing research which links accreditation and employment relations challenges in the hospitality sector. This dissertation also contributed to applied research in hospitality by gathering and comparing various accreditation systems to find best practices which could help RANZ design an effective New Zealand accreditation programme for their members.
The Acute Effect of Heart Rate Monitor Display on Exercise Effort
(Auckland University of Technology, 2022) Cunningham-Rose, Rebecca
Purpose: This study examined how projecting heart rate (HR) monitor data onto a screen acutely affected exercise intensity of intermediate aged school children during a class-based high-intensity interval training (HIIT). Method: Twenty school students (12.3土0.87, M=8, F=12) from one school volunteered to participate in eight short HIIT sessions twice weekly, over a 4-week period. Sessions were delivered in class time by their teacher, and were conducted with or without the projection of HR data in a randomised order. Students wore HR monitors and their teacher suggested that they attempt to reach and sustain the HR target (>90% maximum) during the work bouts. The Polar GoFit™ application collected peak heart rate and percentage of time spent >90% maximum data (RED) during both projection and non-projection phases. Data were analysed using a repeated measure mixed model analysis of variance (ANOVA) with a compound symmetry covariance structure. Five short focus group interviews were completed with 17 students and two teachers at the end of the four weeks to gain perceptions on the influence of projection of HR monitor data on the sessions. Results: A significant interaction was shown between group and projection condition for peak HR (p=0.011), and RED (p=0.001). No additional group effect was found between Group 1 and Group 2 across the three outcome measures. A significant difference was shown overall between projection and non-projection of the HR monitor data for peak HR (p=0.005), and RED (p=0.002). Focus group data confirmed that projection improved student motivation to achieve RED. Students described how projection ignited competition amongst their peers and provided accountability to work harder. Conclusion: Projecting heart data onto a screen can increase the acute exercise intensity of intermediate aged school children during classroom based HIIT.

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