Whole of Government Accounts

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

Institutions and accounting standard transformation:Observations from Japan

Institute of Scientific and Technical Information of China (English)

Naohiro; Urasaki

2014-01-01

This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

Institutions and accounting standard transformation: Observations from Japan

Directory of Open Access Journals (Sweden)

Naohiro Urasaki

2014-03-01

Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

New Zealand; Selected Issues

OpenAIRE

International Monetary Fund

2009-01-01

This Selected Issues paper conducts a comparative analysis of the main determinants of GDP per capita growth in New Zealand and in other OECD countries to assess the relative importance of macroeconomic factors, institutional settings, and geographical location in New Zealand’s growth performance during the last 30 years. The estimation results find strong support for the view that geographical isolation has significantly hampered growth in New Zealand. The paper also reviews the internationa...

Niger institute focuses on financial accountability | IDRC ...

International Development Research Centre (IDRC) Digital Library (Canada)

2016-04-28

Apr 28, 2016 ... Niger institute focuses on financial accountability ... on renewing outdated financial management systems that impeded effective management and reporting on its activities. ... Canada-Africa grants spur novel ideas, networks.

Systemic problems affecting co-innovation in the New Zealand Agricultural Innovation System: Identification of blocking mechanisms and underlying institutional logics

NARCIS (Netherlands)

Turner, J.A.; Klerkx, L.W.A.; Rijswijk, Kelly; Williams, T.; Barnard, T.

2016-01-01

This study identifies systemic problems in the New Zealand Agricultural Innovation System (AIS) in rela-tion to the AIS capacity to enact a co-innovation approach, in which all relevant actors in the agriculturalsector contribute to combined technological, social and institutional change. Systemic

48 CFR 32.411 - Agreement for special account at a financial institution.

Science.gov (United States)

2010-10-01

... account at a financial institution. 32.411 Section 32.411 Federal Acquisition Regulations System FEDERAL... Items 32.411 Agreement for special account at a financial institution. The contracting officer must use... Contractor), and ____, a financial institution operating under the laws of ____, located at ____ (the...

20 CFR 418.3420 - How are funds held in financial institution accounts counted?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How are funds held in financial institution... SUBSIDIES Medicare Part D Subsidies Resources § 418.3420 How are funds held in financial institution accounts counted? (a) Owner of the account. Funds held in a financial institution account (including...

Why institutions are not the only thing that matters

DEFF Research Database (Denmark)

Starke, Peter

2010-01-01

of reforms. By applying a range of explanatory approaches to a case study of health reform in New Zealand since the 1970s, this article explores some of the theories of reform beyond institutionalism, particularly those that take into account problem pressure, policy ideas, and the more agency......-centered factor of partisan ideology. The aim is not to dismiss institutionalism but to try to fill some of the gaps that cannot be addressed with institutionalist theories alone. The detailed analysis shows that various factors played a role in conjunction, namely, problem pressure, policy ideas......The literature on the causes of health care reform is dominated by institutionalist accounts, and political institutions are among the most prominent factors cited to explain why change takes place. However, institutionalist accounts have difficulty explaining both the timing and the content...

The perceptions of the meaning and value of analytics in New Zealand higher education institutions

Directory of Open Access Journals (Sweden)

Hamidreza Mahroeian

2017-10-01

Full Text Available Abstract This article presents the current perceptions on the value of analytics and their possible contribution to the higher education sector in New Zealand. Seven out of eight research-intensive public universities in New Zealand took part in the study. Participants included senior management and those who have some role associated with decision-making within higher education (N = 82. The study found inconsistent understanding of the meaning of analytics across participants. In particular, three forms of perceptions of analytics were identified: structural; functional and structural-functional. It was evident that some participants viewed analytics in its structural elements such as statistics, metrics, trends, numbers, graph, and any relevant information/data to enhance better decision-making, whereas other participants perceived the notion of analytics in terms of functional aspect; as means to an end, a process to use the data to gain insights and taking action on complex problems, yet a third group viewed analytics from both structural-functional perspectives. These kinds of perceptions have to a larger extent influenced participants’ views on the value of analytics in shaping policy and practice. Also, literature has addressed a number of possible challenges associated with the large-scale institutional implementation of analytics. These challenges were: difficulties in extracting data from multiple databases, maintaining data quality, ethical and privacy issues, and lack of professional development opportunities. This article aims to broadly contribute to a better understanding of current perception and value of analytics in higher education, and in particular within the New Zealand context.

THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

Directory of Open Access Journals (Sweden)

DINA IONELA-CLAUDIA

2014-08-01

Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

THE INSTITUTION OF ACCOUNTING NORMALISATION IN ROMANIA – HISTORY AND PRESENT

Directory of Open Access Journals (Sweden)

Aristita Rotila

2014-07-01

Full Text Available The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can be more or less restrictive. The present article is a study regarding the institution of normalization of accounting in Romania from the beginning (when the process of normalizing the Romanian accounting began to present, following its changes through two stages which have marked the evolution of our country in the second half of the 20th century and beginning of the 21st century: the stage of socialism, having a centralized economy, and the stage of transition to a market economy, which started right after the 1989 Revolution. Within post-revolutionary stage, under the Ministry of Finances, the institution of accounting normalization in Romania, a mixed organism was created, which sums up a large series of “actors” interested in the accounting information and has the role of allowing those actors to involve into the process of normalization, which would let the Romanian accounting normalization pass from an exclusively public approach to a mixed one.

Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

Science.gov (United States)

Sethna, Bishar M.

2011-01-01

This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

Valuation of Volunteer Work in the Satellite Account of Non-Profit Institutions

Directory of Open Access Journals (Sweden)

Václav Rybáček

2017-12-01

Full Text Available Volunteer work constitutes an important input into the activities of non-profit institutions. However, in the core system of national accounts, volunteering falls outside the production boundary even if it leads to the production of services. By doing so, national accounts inevitably underestimates the contribution of non-profit institutions to the well-being. This shortcoming is overcome by the Satellite Account of Non-profit Institutions complementing and extending the concept of national accounts chiefly by incorporation of the value of volunteering and by full coverage of non-profit institutions classified in a number of economic sectors. This paper is an attempt to address the key issue that is the way of volunteer work´s valuation for analytical purposes. We will discuss different approaches to the valuation and their impact on key macroeconomic aggregates.

Accountability Feedback Assessments for Improving Efficiency of Nuclear Regulatory Institutions

International Nuclear Information System (INIS)

Lavarenne, J.

2016-01-01

The Fukushima-Daiichi Disaster demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of nuclear regulators. There are a few problems hindering the path towards a greater understanding of systems of accountability, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic method of assessment exists. This poster proposes a definition of an effective accountability system and a method of assessment of institutions based on defence in depth concepts and inspired from risk-assessment techniques used in the nuclear industry. Finally it presents a simple Monte-Carlo simulation that illustrates the inner workings of the method of assessment and shows the kind of results it will be able to supply. (author)

20 CFR 416.1208 - How funds held in financial institution accounts are counted.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How funds held in financial institution accounts are counted. 416.1208 Section 416.1208 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... held in financial institution accounts are counted. (a) General. Funds held in a financial institution...

20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

Science.gov (United States)

2010-04-01

... financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... a dedicated account in a financial institution. (a) General. In determining the resources of an individual (or spouse, if any), the funds in a dedicated account in a financial institution established and...

Towards integrated catchment management, Whaingaroa, New Zealand.

Science.gov (United States)

van Roon, M; Knight, S

2001-01-01

The paper examines progress towards integrated catchment management and sustainable agriculture at Whaingaroa (Raglan), New Zealand. Application of the Canadian "Atlantic Coastal Action Program" model (ACAP) has been only partially successful within New Zealand's bicultural setting. Even before the introduction of the ACAP process there existed strong motivation and leadership by various sectors of the community. A merging of resource management planning and implementation processes of the larger community and that of the Maori community has not occurred. Research carried out by Crown Research Institutes has clearly shown the actions required to make pastoral farming more sustainable. There are difficulties in the transference to, and uptake of, these techniques by farmers. An examination of the socio-economic context is required. There has been a requirement on local government bodies to tighten their focus as part of recent reform. This has occurred concurrently with a widening of vision towards integrated and sustainable forms of management. This (as well as a clear belief in empowerment of local communities) has lead to Council reliance on voluntary labour. There is a need to account for the dynamic interaction between social and political history and the geological and biophysical history of the area. As part of a re-examination of sustainable development, New Zealand needs to reconcile the earning of the bulk of its foreign income from primary production, with the accelerating ecological deficit that it creates. A sustainability strategy is required linking consumer demand, property rights and responsibilities.

31 CFR 545.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 545.503 Section 545.503 Money and Finance: Treasury Regulations... § 545.503 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of.... financial institution, must be blocked in an account on the books of that financial institution. A transfer...

31 CFR 544.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 544.504 Section 544.504 Money and Finance: Treasury Regulations... Licensing Policy § 544.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any.... financial institution must be blocked in an account on the books of that financial institution. A transfer...

31 CFR 597.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 597.503 Section 597.503 Money and Finance: Treasury Regulations... Licensing Policy § 597.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a... financial institution into a blocked account in a U.S. financial institution is authorized, provided that a...

31 CFR 593.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 593.504 Section 593.504 Money and Finance: Treasury Regulations... Licensing Policy § 593.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any.... financial institution must be blocked in an account on the books of that financial institution. A transfer...

31 CFR 585.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 585.503 Section 585.503 Money and Finance: Treasury Regulations... Policy § 585.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any... account in a U.S. financial institution is authorized, provided that a transfer from a blocked account...

31 CFR 547.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 547.504 Section 547.504 Money and Finance: Treasury Regulations... Policy § 547.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment... institution must be blocked in an account on the books of that financial institution. A transfer of funds or...

31 CFR 588.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 588.504 Section 588.504 Money and Finance: Treasury Regulations... § 588.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of... institution, must be blocked in an account on the books of that financial institution. A transfer of funds or...

SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

Directory of Open Access Journals (Sweden)

Natalya Pryadka

2016-11-01

Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

The Cost-Accounting Mechanism in Higher Educational Institutions.

Science.gov (United States)

Lukoshkin, A. P.; Min'ko, E. V.

1990-01-01

Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

31 CFR 595.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 595.503 Section 595.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of funds or.... financial institution is authorized, provided that a transfer from a blocked account pursuant to this...

31 CFR 536.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 536.503 Section 536.503 Money and Finance: Treasury Regulations... § 536.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of... a U.S. financial institution is authorized, provided that a transfer from a blocked account pursuant...

Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

Science.gov (United States)

Bruce, Janet D.

1995-01-01

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

31 CFR 538.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 538.503 Section 538.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer... control of a U.S. financial institution, must be blocked in an account on the books of that financial...

31 CFR 575.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 575.503 Section 575.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of funds or... States, to a blocked account in a U.S. financial institution located in the United States in the name of...

The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.

Directory of Open Access Journals (Sweden)

Jamaluddin Majid

2015-03-01

Full Text Available The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA paradigm replaced the historical cost accounting (HCA in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that that fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs. AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition are present such as the relevance, reliability and understandability of the resulting information  DOI:10.15408/aiq.v6i2.1236

Study on the Application of the Prudence Principle in Accounting of Credit Institutions

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-08-01

Full Text Available With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.

Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia

Directory of Open Access Journals (Sweden)

Haryono P. Kamase

2012-06-01

Full Text Available This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000, this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting system was not accompanied by the separation of the roles of elected local officials (i.e. the governor and local parliamentary members as politicians and decision-makers in the allocation of funding and budget formulation in theprovincial government. This situation undermines the instrumental roles of accounting for decision making. Moreover, drawing upon institutional theory, the adoption of the new reporting system at provincial level in the country is indicated by the presence of coercive pressure as local administrations in Indonesia are required to comply with rules imposed by the central government. However, based on the experience of a provincial government in implementing the new accounting system, the policy to adopt the new accounting regime fails to recognise a low level of institutional capacity of local administrations. As a consequence, the institutionalisation of the new accounting system has yet to bring intended outcomes. Inthis vein, the role of accounting as a political tool for controlling people overshadows its roles for efficiency and performance improvement. As the study demonstrates the use of mixedmethodological perspectives (i.e. economic and institutional theories is useful to fully capture and understand the dynamic process of accounting change in a

31 CFR 540.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 540.503 Section 540.503 Money and Finance: Treasury Regulations... possession or control of a U.S. financial institution must be blocked in an account on the books of that financial institution. A transfer of funds or credit by a U.S. financial institution between blocked...

31 CFR 587.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 587.504 Section 587.504 Money and Finance: Treasury Regulations.... financial institutions. Any payment of funds or transfer of credit in which a person designated in or... institution, must be blocked in an account on the books of that financial institution. A transfer of funds or...

31 CFR 370.22 - What requirements apply to a financial institution that debits a deposit account?

Science.gov (United States)

2010-07-01

... financial institution that debits a deposit account? 370.22 Section 370.22 Money and Finance: Treasury... Entries § 370.22 What requirements apply to a financial institution that debits a deposit account? A financial institution that debits a deposit account upon receiving a debit initiated by us agrees to the...

Mad on radium New Zealand in the atomic age

CERN Document Server

Priestley, Rebecca

2012-01-01

Although New Zealander Lord Rutherford was the first to split the atom, the country has since been known around the world for its nuclear-free stance. In this engaging and accessible book, an alternative history is revealed of ""nuclear New Zealand""-when there was much enthusiasm for nuclear science and technology. From the first users of X-rays and radium in medicine to the plans for a nuclear power station on the Kaipara Harbour, this account uncovers the long and rich history of New Zealanders' engagement with the nuclear world and the roots

Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

Directory of Open Access Journals (Sweden)

Muhammad Ahyaruddin

2017-12-01

Full Text Available This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1 and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2. This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

Internal control as part of prevention irregularities in accounting of budgetary institution

Directory of Open Access Journals (Sweden)

O.М. Bunda

2016-07-01

Full Text Available The article researches the principles of internal control, the importance, the rationale for the essence of the system of internal control and the legislative building in budgetary institution. It describes the main challenges and problems of practical application of internal control in the normal course of business in modern enterprises. It reveals the following elements of the internal control of a budget institution as: control environment, risk assessment process of a budget institution, information systems, control procedures and control monitoring. The dependence between the effectiveness of accounting and internal control of a budget institution is determined. The paper highlights the methods of evaluation of internal control of a budget institution. This method is recommended for use in the preliminary assessment of control risk budget institution. The concept of «decision» as on the whole and also in particular in internal control is covered. The essential grouping indications of internal control decisions are defined and every type of decisions is characterized. The main directions of improvement of internal control to prevent violations in accounting of a budgetary institution is examined.

Accountability feedback assessments for improving efficiency of nuclear regulatory institutions

International Nuclear Information System (INIS)

Lavarenne, Jean; Shwageraus, Eugene; Weightman, Michael

2016-01-01

The Fukushima-Daiichi Accident demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of regulators. There are a few problems hindering the path towards a greater understanding of accountability systems, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic assessment method exists. This article proposes a method of assessing institutions based on defence in depth concepts and inspired from risk-assessment techniques used for nuclear safety. As a first step in testing the proposal, it presents a simple Monte-Carlo simulation, illustrating some of the workings of the method of assessment and demonstrating the kind of results it will be able to supply. This on-going work will assist policy-makers take better informed decisions about the size, structure and organisation of a nuclear regulator and the cost-effective funding of its accountability system. It will assist in striking a balance between efficiency and resilience of regulatory decision-making processes. It will also promote the involvement of stakeholders and allow them to have a more meaningful impact on regulatory decisions, thereby enhancing the robustness of the regulatory system and potentially trust and confidence. - Highlights: •A general introduction to regulatory accountability is given. •A definition of an effective accountability system is proposed. •A method to assess accountability systems is proposed. •A simplified simulation of a regulatory system demonstrates the method’s capabilities.

Hospital acquisitions, parenting styles and management accounting change: an institutional perspective

OpenAIRE

Dossi, Andrea; Longo, Francesco; Lecci, Francesca; Morelli, Marco

2017-01-01

Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how...

Towards a Pre-Service Technology Teacher Education Resource for New Zealand

Science.gov (United States)

Forret, Michael; Fox-Turnbull, Wendy; Granshaw, Bruce; Harwood, Cliff; Miller, Angela; O'Sullivan, Gary; Patterson, Moira

2013-01-01

The Pre-service Technology Teacher Education Resource (PTTER) was developed as a cross-institutional resource to support the development of initial technology teacher education programmes in New Zealand. The PTTER was developed through collaboration involving representatives from each of the six New Zealand university teacher education providers,…

Community engagement in the management of biosolids: lessons from four New Zealand studies.

Science.gov (United States)

Goven, Joanna; Langer, E R Lisa; Baker, Virginia; Ataria, James; Leckie, Alan

2012-07-30

Biosolids management has been largely overlooked as an issue for environmental co-management, collaborative learning and public participation. This paper summarises four research projects on facilitating community involvement in biosolids management in New Zealand. The authors situate these studies both in relation to the New Zealand institutional and policy context for the management of biosolids and in relation to the themes of public participation and social learning in the literature on community involvement in environmental management. From the studies it can be concluded that: the incorporation of the knowledge and views of Māori is important from both public-participation and social-learning perspectives; both public-participation and social-learning approaches must consider the role of issue-definition in relation to willingness to participate; democratic accountability remains a challenge for both approaches; and locating biosolids management within an integrated water-and-wastewater or sustainable waste-management strategy may facilitate wider community participation as well as better-coordinated decision-making. Copyright © 2012 Elsevier Ltd. All rights reserved.

31 CFR 542.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 542.504 Section 542.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer...(a) has any interest, that comes within the possession or control of a U.S. financial institution...

31 CFR 546.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 546.504 Section 546.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer....201(a) has any interest that comes within the possession or control of a U.S. financial institution...

31 CFR 541.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 541.504 Section 541.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer...(a) has any interest, that comes within the possession or control of a U.S. financial institution...

31 CFR 543.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 543.504 Section 543.504 Money and Finance: Treasury Regulations....504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or....201(a) has any interest that comes within the possession or control of a U.S. financial institution...

31 CFR 537.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 537.504 Section 537.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer...(a) has any interest, that comes within the possession or control of a U.S. financial institution...

31 CFR 551.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 551.504 Section 551.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer....201 has any interest that comes within the possession or control of a U.S. financial institution must...

31 CFR 548.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 548.504 Section 548.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer....201(a) has any interest that comes within the possession or control of a U.S. financial institution...

31 CFR 598.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 598.504 Section 598.504 Money and Finance: Treasury Regulations... Policy § 598.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment... that comes within the possession or control of a U.S. financial institution must be blocked in an...

31 CFR 594.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 594.504 Section 594.504 Money and Finance: Treasury Regulations....504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or....201(a) has any interest, that comes within the possession or control of a U.S. financial institution...

Bank Runs and the Accounting for Illiquid Assets in Financial Institutions

Science.gov (United States)

Meder, Anthony; Schwartz, Steven T.; Wu, Mark; Young, Richard A.

2014-01-01

Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

31 CFR 586.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 586.504 Section 586.504 Money and Finance: Treasury Regulations.... financial institutions. Any payment of funds or transfer of credit in which any person whose property and... or control of a U.S. financial institution, must be blocked in an account on the books of that...

An Institutional Perspective on Accountable Care Organizations.

Science.gov (United States)

Goodrick, Elizabeth; Reay, Trish

2016-12-01

We employ aspects of institutional theory to explore how Accountable Care Organizations (ACOs) can effectively manage the multiplicity of ideas and pressures within which they are embedded and consequently better serve patients and their communities. More specifically, we draw on the concept of institutional logics to highlight the importance of understanding the conflicting principles upon which ACOs were founded. Based on previous research conducted both inside and outside health care settings, we argue that ACOs can combine attention to these principles (or institutional logics) in different ways; the options fall on a continuum from (a) segregating the effects of multiple logics from each other by compartmentalizing responses to multiple logics to (b) fully hybridizing the different logics. We suggest that the most productive path for ACOs is to situate their approach between the two extremes of "segregating" and "fully hybridizing." This strategic approach allows ACOs to develop effective responses that combine logics without fully integrating them. We identify three ways that ACOs can embrace institutional complexity short of fully hybridizing disparate logics: (1) reinterpreting practices to make them compatible with other logics; (2) engaging in strategies that take advantage of existing synergy between conflicting logics; (3) creating opportunities for people at frontline to develop innovative ways of working that combine multiple logics. © The Author(s) 2016.

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

Science.gov (United States)

General Accounting Office, Washington, DC.

This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

Online and social media presence of Australian and New Zealand urologists.

Science.gov (United States)

Davies, Nicholas; Murphy, Declan G; van Rij, Simon; Woo, Henry H; Lawrentschuk, Nathan

2015-12-01

To assess the online and social media presence of all practising Australian and New Zealand urologists. In July 2014, all active members of the Urological Society of Australia and New Zealand (USANZ) were identified. A comprehensive search of Google and each social media platform (Facebook, Twitter, LinkedIn and YouTube) was undertaken for each urologist to identify any private websites or social media profiles. Of the 435 urologists currently practising in Australia and New Zealand, 305 (70.1%) have an easily identifiable social media account. LinkedIn (51.3%) is the most commonly used form of social media followed by Twitter (33.3%) and private Facebook (30.1%) accounts. About half (49.8%) have a private business website. The average number of social media accounts per urologist is 1.42 and 16 urologists (3.7%) have an account with all searched social media platforms. Over half of those with a Twitter account (55.9%) follow a dedicated urology journal club and have a median (range) number of 'followers' of 12 (1-2 862). Social media users had a median (range) of 2 (0-8 717) 'tweets' on Twitter, 2 (1-45) LinkedIn posts and 1 (1-14) YouTube video. This study represents a unique dataset not relying on selection or recall bias but using data freely available to patients and colleagues to gauge social media presence of urologists. Most Australian and New Zealand urologists have a readily identifiable online and social media presence, with widespread and consistent use across both countries. © 2015 The Authors BJU International © 2015 BJU International Published by John Wiley & Sons Ltd.

THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

Directory of Open Access Journals (Sweden)

Alexandra Doroş

2012-01-01

Full Text Available Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

31 CFR 370.7 - How can my financial institution change my designated deposit account?

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How can my financial institution... Entries § 370.7 How can my financial institution change my designated deposit account? If your financial.... The financial institution's request will be deemed an agreement by the institution to indemnify us and...

THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

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Gabriel JINGA

2014-06-01

Full Text Available The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the institutional theory. We focused on the presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for a new management accounting system. We described the creation of the new rules and routines based on the results of a questionnaire.

An Exploratory Study of Accounting on Ijarah as Practiced by Malaysian Financial Institutions

OpenAIRE

Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim

2005-01-01

Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for...

Hospital acquisitions, parenting styles and management accounting change: An institutional perspective.

Science.gov (United States)

Dossi, Andrea; Lecci, Francesca; Longo, Francesco; Morelli, Marco

2017-02-01

Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.

The Problems of Accounting in a Public Institution: The Case of Slovenia

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Meta Duhovnik

2007-12-01

Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.

On professional accounting body complaints procedures: Confronting professional authority and professional insulation within the Institute of Chartered Accountants in Ireland (ICAI)

NARCIS (Netherlands)

O'Dwyer, B.; Canning, M.

2008-01-01

Purpose - The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting

Performance Accountability and the Community College: Using Institutional Performance to Determine Faculty Salaries

Science.gov (United States)

Smith, Douglas A.; Tran, Henry

2016-01-01

Performance accountability systems are increasingly utilized by state legislatures to hold community colleges more accountable for student outcomes and responsible spending through the linking of state funding to specific outputs. Through these actions, it is reasonable expect an emphasis on institutional performance to permeate into a community…

Accounting Conservatism in Transitional Economies : Evidence of the influence of institutional factors in Eastern Europe

NARCIS (Netherlands)

P. Kowalczyk (Paulina)

2010-01-01

textabstractExecutive summary Prior research shows that accounting conservatism exists in mature economies. However there is not too much research about accounting conservatism in transitional economies. This paper analyses the influence of institutional and political factors on accounting

The Development of Astronomy and Emergence of Astrophysics in New Zealand

Science.gov (United States)

Hearnshaw, John; Orchiston, Wayne

The development of astronomy and astrophysics in New Zealand from the earliest European exploration and settlement to the present day is discussed. The major contributions to astronomy by amateur astronomers are covered, as is the later development of astronomy and astrophysics in New Zealand's universities. The account includes the founding of professional observatories for optical astronomy at Mt. John (belonging to the University of Canterbury) and for radio astronomy at Warkworth (belonging to the Auckland University of Technology). Several major international collaborations in which New Zealand is participating (or has participated) are described, including SALT, MOA, IceCube and SKA. The founding and history of the Carter Observatory in Wellington, of the Stardome Observatory in Auckland (both engaged in astronomical education and outreach) and of the Royal Astronomical Society of New Zealand are briefly covered.

Developing a 'Research Test Bed' to introduce innovative Emission Testing Technology to improve New Zealand's Vehicle Emission Standards

International Nuclear Information System (INIS)

Cox, Stephen J

2012-01-01

Vehicle exhaust emissions arise from the combustion of the fuel and air mixture in the engine. Exhaust emission gases generally include carbon monoxide (CO), oxides of nitrogen (NOx), hydrocarbons (HC), particulates, and the greenhouse gas carbon dioxide (CO2). In New Zealand improvements have occurred in emissions standards over the past 20 years however significant health related issues are now being discovered in Auckland as a direct effect of high vehicle emission levels. Pollution in New Zealand, especially via vehicle emissions are an increasing concern and threatens New Zealand's 'clean and green' image. Unitec Institute of Technology proposes establishing a Vehicle Emissions Testing Facility, and with an understanding with Auckland University, National Institute of Water and Atmosphere Research Ltd (NIWA) this research group can work collaboratively on vehicle emissions testing. New Zealand research providers would support an application in the UK led by the University of Huddersfield to a range of European Union Structural Funds. New Zealand has an ideal 'vehicle emissions research environment' supported by significant expertise in vehicle emission control technology and associated protocols at the University of Auckland, and the effects of high vehicle emissions on health at the National Institutes of Water and Atmosphere (NIWA).

Geochronology database for New Zealand rocks (2nd edition) : 1961-1999

International Nuclear Information System (INIS)

Nathan, S.; Thurlow, C.; Warnes, P.N.; Zucchetto, R.

2000-01-01

A bibliography and database of radiometric ages on rocks in the New Zealand region, published between 1961-1999 has been prepared as a joint project between the Geochemical, Isotopic and Geochronology Database of the Geological Society of New Zealand and the Geologic Mapping Programme of the Institute of Geological and Nuclear Sciences. Over 3800 entries are included. Separate tables also document over 200 K-Ar ages that have not been previously published. (author). 237 refs

The feasibility of long range battery electric cars in New Zealand

International Nuclear Information System (INIS)

Duke, Mike; Andrews, Deborah; Anderson, Timothy

2009-01-01

New Zealand transport accounts for over 40% of the carbon emissions with private cars accounting for 25%. In the Ministry of Economic Development's recently released 'New Zealand Energy Strategy to 2050', it proposed the wide scale deployment of electric vehicles as a means of reducing carbon emissions from transport. However, New Zealand's lack of public transport infrastructure and its subsequent reliance on private car use for longer journeys could mean that many existing battery electric vehicles (BEVs) will not have the performance to replace conventionally fuelled cars. As such, this paper discusses the potential for BEVs in New Zealand, with particular reference to the development of the University of Waikato's long-range UltraCommuter BEV. It is shown that to achieve a long range at higher speeds, BEVs should be designed specifically rather than retrofitting existing vehicles to electric. Furthermore, the electrical energy supply for a mixed fleet of 2 million BEVs is discussed and conservatively calculated, along with the number of wind turbines to achieve this. The results show that approximately 1350 MW of wind turbines would be needed to supply the mixed fleet of 2 million BEVs, or 54% of the energy produced from NZ's planned and installed wind farms.

The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions

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Daniela Vitan

2016-01-01

Full Text Available Through its tools, in particular through patrimonial result account, accounting gives information about the performance in the secondary educational institutions and beyond. In the work ”Informational valence regarding the role of the patrimonial result account in rendering performance at secondary educational institutions” it is presented an analysis model of the performance in the pre-university education institutions based on the economic-financial indicators. These indicator simply an analysis of the dynamics and structure of revenues, costs, results and enable the knowledge of the resource management in order to cover expenses from the revenue, their evolution and their total balance. The analysis was based on hypothetical data over a period of two years, and after this period it was determined that the institution has managed to maintain its level of efficiency in resource management.

45 CFR 1182.14 - Procedures for maintaining accounts of disclosures made by the Institute from its systems of...

Science.gov (United States)

2010-10-01

... Information Act (5 U.S.C. 552). (b) The Institute shall retain the accounting of each disclosure for at least... longer. (c) The Institute shall make the accounting of disclosures of a record pertaining to you... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for maintaining accounts of disclosures...

New Zealand signs up to co-operate with CERN

CERN Multimedia

Patrice Loïez

2003-01-01

On 4 December 2003 a Memorandum of Understanding (MoU) between CERN and the government of New Zealand was signed in the presence of Peter Hamilton, New Zealand's ambassador to Switzerland. This MoU concerns the further development of scientific and technical co-operation in high-energy particle physics between Ernest Rutherford's birthplace and CERN, which now hosts one of the world's most ambitious scientific endeavours, the Large Hadron Collider (LHC).    In anticipation of the MoU, two New Zealand universities (the University of Auckland and the University of Canterbury in Christchurch) have already joined the CMS collaboration to work on pixel detectors, where they can benefit from the expertise of the pixel group at the Paul Scherrer Institute. These detectors are not only valuable in high-energy particle physics, but also serve medical applications.

Radiocarbon dating the end of moa-hunting in New Zealand prehistory

International Nuclear Information System (INIS)

Schmidt, M.

2000-01-01

For over 150 years, New Zealand scientists and prehistorians have investigated and debated when the last moa (Aves : Dinornithiformes) was hunted and killed by humans (see Anderson 1989). Prior to the introduction of radiocarbon dating into New Zealand archaeology in the mid-1950s, theories on when moa predation ended were based on Maori oral tradition, dubious eye witness accounts, moa bones found on the surface of the ground and arbitrary archaeological excavations of large culling sites. Radiocarbon dating provided an absolute chronological tool for determining when the remains of moa found in prehistoric context were deposited, meaning the activity of moa-hunting could be more easily attributed to a particular period in New Zealand prehistory. (author)

Middle Eastern Students Shut Out of the U.S. Turn to Australia and New Zealand

Science.gov (United States)

Cohen, David

2007-01-01

This article reports on the increase of Middle Eastern students in universities in Australia and New Zealand because of difficulties in getting visas for the United States and Britain. Difficulties in securing visas, combined with more aggressive recruiting by higher-education institutions in New Zealand and Australia, have led a growing number of…

How do Policy and Institutional Settings Shape Opportunities for Community-Based Primary Health Care? A Comparison of Ontario, Québec and New Zealand

Directory of Open Access Journals (Sweden)

Tim Tenbensel

2017-06-01

Full Text Available Community-based primary health care describes a model of service provision that is oriented to the population health needs and wants of service users and communities, and has particular relevance to supporting the growing proportion of the population with multiple chronic conditions. Internationally, aspirations for community-based primary health care have stimulated local initiatives and influenced the design of policy solutions. However, the ways in which these ideas and influences find their way into policy and practice is strongly mediated by policy settings and institutional legacies of particular jurisdictions. This paper seeks to compare the key institutional and policy features of Ontario, Québec and New Zealand that shape the ‘space available’ for models of community-based primary health care to take root and develop. Our analysis suggests that two key conditions are the integration of relevant health and social sector organisations, and the range of policy levers that are available and used by governments. New Zealand has the most favourable conditions, and Ontario the least favourable. All jurisdictions, however, share a crucial barrier, namely the ‘barbed-wire fence’ that separates funding of medical and ‘non-medical’ primary care services, and the clear interests primary care doctors have in maintaining this fence. Moves in the direction of system-wide community-based primary health care require a gradual dismantling of this fence.

Comparison of cancer survival in New Zealand and Australia, 2006-2010.

Science.gov (United States)

Aye, Phyu S; Elwood, J Mark; Stevanovic, Vladimir

2014-12-19

Previous studies have shown substantially higher mortality rates from cancer in New Zealand compared to Australia, but these studies have not included data on patient survival. This study compares the survival of cancer patients diagnosed in 2006-10 in the whole populations of New Zealand and Australia. Identical period survival methods were used to calculate relative survival ratios for all cancers combined, and for 18 cancers each accounting for more than 50 deaths per year in New Zealand, from 1 to 10 years from diagnosis. Cancer survival was lower in New Zealand, with 5-year relative survival being 4.2% lower in women, and 3.8% lower in men for all cancers combined. Of 18 cancers, 14 showed lower survival in New Zealand; the exceptions, with similar survival in each country, being melanoma, myeloma, mesothelioma, and cervical cancer. For most cancers, the differences in survival were maximum at 1 year after diagnosis, becoming smaller later; however, for breast cancer, the survival difference increased with time after diagnosis. The lower survival in New Zealand, and the higher mortality rates shown earlier, suggest that further improvements in recognition, diagnosis, and treatment of cancer in New Zealand should be possible. As the survival differences are seen soon after diagnosis, issues of early management in primary care and time intervals to diagnosis and treatment may be particularly important.

Dr. Steve Thompson, Chief Executive, The Royal Society of New Zealand

CERN Multimedia

Maximilien Brice

2002-01-01

L. to r.: Dr Austin Ball, Deputy Technical Coordinator, CMS experiment; Dr Roland Horisberger, Paul Scherrer Institute and CERN, CMS experiment; Dr Steve Thompson, Chief Executive, The Royal Society of New Zealand; Dr Michel Della Negra, Spokesman, CMS experiment and Dr Alick Macpherson, Paul Scherrer Institute and CERN, CMS experiment, in the CMS Silicon Tracker assembly hall.

Three new species of the genus Austrophthiracarus from New Zealand (Acari: Oribatida: Phthiracaridae).

Science.gov (United States)

Liu, Dong; Zhang, Zhi-Qiang

2014-03-24

Three new species of Austrophthiracarus (Oribatida: Phthiracaridae) from New Zealand are described: Austrophthiracarus matuku sp. nov. from the Bethells Matuku Reserve, Auckland, Austrophthiracarus notoporosus sp. nov. from the Tutoko Bench, Fiordland and Austrophthiracarus karioi sp. nov. from the Mt. Karioi, Waikato. Holotype specimens are deposited in the New Zealand Arthropod Collection, Landcare Research and paratypes are deposited in the Northeast Institute of Geography and Agroecology, Chinese Academy of Sciences.

Marine biodiversity of Aotearoa New Zealand.

Science.gov (United States)

Gordon, Dennis P; Beaumont, Jennifer; MacDiarmid, Alison; Robertson, Donald A; Ahyong, Shane T

2010-08-02

The marine-biodiversity assessment of New Zealand (Aotearoa as known to Māori) is confined to the 200 nautical-mile boundary of the Exclusive Economic Zone, which, at 4.2 million km(2), is one of the largest in the world. It spans 30 degrees of latitude and includes a high diversity of seafloor relief, including a trench 10 km deep. Much of this region remains unexplored biologically, especially the 50% of the EEZ deeper than 2,000 m. Knowledge of the marine biota is based on more than 200 years of marine exploration in the region. The major oceanographic data repository is the National Institute of Water and Atmospheric Research (NIWA), which is involved in several Census of Marine Life field projects and is the location of the Southwestern Pacific Regional OBIS Node; NIWA is also data manager and custodian for fisheries research data owned by the Ministry of Fisheries. Related data sources cover alien species, environmental measures, and historical information. Museum collections in New Zealand hold more than 800,000 registered lots representing several million specimens. During the past decade, 220 taxonomic specialists (85 marine) from 18 countries have been engaged in a project to review New Zealand's entire biodiversity. The above-mentioned marine information sources, published literature, and reports were scrutinized to give the results summarized here for the first time (current to 2010), including data on endemism and invasive species. There are 17,135 living species in the EEZ. This diversity includes 4,315 known undescribed species in collections. Species diversity for the most intensively studied phylum-level taxa (Porifera, Cnidaria, Mollusca, Brachiopoda, Bryozoa, Kinorhyncha, Echinodermata, Chordata) is more or less equivalent to that in the ERMS (European Register of Marine Species) region, which is 5.5 times larger in area than the New Zealand EEZ. The implication is that, when all other New Zealand phyla are equally well studied, total marine

Using Participatory Action Research to Study the Implementation of Career Development Benchmarks at a New Zealand University

Science.gov (United States)

Furbish, Dale S.; Bailey, Robyn; Trought, David

2016-01-01

Benchmarks for career development services at tertiary institutions have been developed by Careers New Zealand. The benchmarks are intended to provide standards derived from international best practices to guide career development services. A new career development service was initiated at a large New Zealand university just after the benchmarks…

ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria

Directory of Open Access Journals (Sweden)

Oyebisi Mary Ogundana

2015-12-01

Full Text Available This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS. The results revealed that integration of ICT (accounting software packages and IT knowledge and skills into accounting education (curriculum would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC and relevant educational bodies should compulsorily integrate (in all higher institution into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills.

Motivating Information Technology Professionals: The case of New Zealand

Directory of Open Access Journals (Sweden)

Shoaib Ahmed

2017-06-01

Full Text Available IT professionals play a critical role in organizations. Research indicates that they may be unique in their attitudes toward motivation and job satisfaction. In New Zealand, a shortage of skilled professionals may contribute to or impact on motivation. Using a modified model of Herzberg’s two-factor theory by Smerek and Peterson (2007, this research seeks to answer the question: what motivates New Zealand IT professionals? In response, an online questionnaire was distributed to a population of New Zealand IT professionals and the data analysed using Partial Least Squares to understand the relationship between the various dimensions of job satisfaction, the impact of personal and job characteristics, and turnover intention. The findings show that the New Zealand IT professional is primarily motivated by the nature of his or her work, followed by perceptions of responsibility, and how supervisors encourage an environment for such. Satisfaction with salary is a predictor to a lesser degree. Perhaps somewhat surprisingly, professional growth opportunities, career advancement, and recognition do not have a statistically-significant positive association with motivation. We conclude that, to motivate their IT workforce, organizations should: 1 focus on the nature of the jobs that IT professionals undertake; 2 train supervisors to provide an empowering environment; 3 offer competitive salaries to retain top talent; 4 not hesitate to employ IT professionals born outside New Zealand; and 5 take account of the singularities of the New Zealand labour market in seeking to attract, recruit and retain IT professionals. Implications for policy, practice and theory are discussed.

Establishing radiation therapy advanced practice in New Zealand

Energy Technology Data Exchange (ETDEWEB)

Coleman, Karen; Jasperse, Marieke; Herst, Patries [Department of Radiation Therapy, University of Otago, Wellington (New Zealand); Yielder, Jill [University of Auckland, Auckland (New Zealand); Department of Radiation Therapy, University of Otago, Wellington (New Zealand)

2014-02-15

Introduction: Advanced practice (AP) is of increasing interest to many radiation therapists (RTs) both nationally and internationally. In New Zealand, initial research (2005–2008) showed strong support for the development of an AP role for medical radiation technologists (MRTs). Here, we report on a nationwide survey in which RTs validated and prioritised nine AP profiles for future development. Methods: All registered RTs in New Zealand (n = 260) were invited to take part in a survey in December 2011; 73 of whom returned a complete response. Results: RTs supported the implementation of AP roles in New Zealand and the requirement of a Master's degree qualification to underpin clinical knowledge. Most RTs endorsed the criteria attributed to each of the nine proposed AP profiles. The study identified that activities may qualify as either advanced practice or standard practice depending on the department. All participants agreed that an advanced practitioner should be a leader in the field, able to initiate and facilitate future developments within as well as outside this specific role. Acceptance of the AP roles by RTs and other health professionals as well as the availability of resources for successful implementation, were concerns expressed by some RTs. Conclusion: The authors recommend (1) the development of one scope of practice titled ‘advanced practitioner’ with generic and specialist criteria for each profile as the future career pathway, (2) promotion and support for the AP pathway by the New Zealand Institute of Medical Radiation Technology and the New Zealand Medical Radiation Technologists Board.

Establishing radiation therapy advanced practice in New Zealand

International Nuclear Information System (INIS)

Coleman, Karen; Jasperse, Marieke; Herst, Patries; Yielder, Jill

2014-01-01

Introduction: Advanced practice (AP) is of increasing interest to many radiation therapists (RTs) both nationally and internationally. In New Zealand, initial research (2005–2008) showed strong support for the development of an AP role for medical radiation technologists (MRTs). Here, we report on a nationwide survey in which RTs validated and prioritised nine AP profiles for future development. Methods: All registered RTs in New Zealand (n = 260) were invited to take part in a survey in December 2011; 73 of whom returned a complete response. Results: RTs supported the implementation of AP roles in New Zealand and the requirement of a Master's degree qualification to underpin clinical knowledge. Most RTs endorsed the criteria attributed to each of the nine proposed AP profiles. The study identified that activities may qualify as either advanced practice or standard practice depending on the department. All participants agreed that an advanced practitioner should be a leader in the field, able to initiate and facilitate future developments within as well as outside this specific role. Acceptance of the AP roles by RTs and other health professionals as well as the availability of resources for successful implementation, were concerns expressed by some RTs. Conclusion: The authors recommend (1) the development of one scope of practice titled ‘advanced practitioner’ with generic and specialist criteria for each profile as the future career pathway, (2) promotion and support for the AP pathway by the New Zealand Institute of Medical Radiation Technology and the New Zealand Medical Radiation Technologists Board

THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI

Directory of Open Access Journals (Sweden)

Radu Riana Iren

2013-12-01

Full Text Available Full of reforms, accounting science always tried to approach the concerned user requirements as return on capital employed and the complete picture of the operations that occurred during the financial year. For public sector entities, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS. In this paper we intend to present a parallel between International Financial Reporting Standards (IFRS and IPSAS conjunction with the main aspects of budgetary lending highlighted through a case study aimed at the budget-funded institutions Galati Local Council in 2011-2013.

THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Ioan UŞURELU

2010-12-01

Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

OpenAIRE

Alexander, David; Alon, Anna

2017-01-01

Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national ac...

Hydrochemistry of New Zealand's aquifers

International Nuclear Information System (INIS)

Rosen, M.R.

2001-01-01

Groundwater chemistry on a national scale has never been studied in New Zealand apart from a few studies on nitrate concentrations and pesticides. These studies are covered in Chapter 8 of this book. However general studies of groundwater chemistry, groundwater-rock interaction and regional characteristics of water quality have not been previously addressed in much detail. This is partly because New Zealand aquifers are relatively small on a world scale and are geologically and tectonically diverse (see Chapter 3). But New Zealand has also recently lacked a centralised agency responsible for groundwater quality, and therefore, no national assessments have been undertaken. In recent years, the Institute of Geological and Nuclear Sciences has managed a programme of collecting and analysing the groundwater chemistry of key New Zealand aquifers. This programme is called the National Groundwater Monitoring Programme (NGMP) and is funded by the New Zealand Public Good Science Fund. The programme started in 1990 using only 22 wells, with four regional authorities of the country participating. The NGMP now includes all 15 regional and unitary authorities that use groundwater and over 100 monitoring sites. The NGMP is considered a nationally significant database by the New Zealand Foundation for Research Science and Technology. The NGMP allows a national comparison of aquifer chemistries because the samples are all analysed at one laboratory in a consistent manner and undergo stringent quality control checks. Poor quality analyses are thus minimised. In addition, samples are collected quarterly so that long-term seasonal trends in water quality can be analysed, and the effects of changes in land use and the vulnerability of aquifers to contaminant leaching can be assessed. This chapter summarises the water quality data collected for the NGMP over the past 10 years. Some records are much shorter than others, but most are greater than three years. Additional information is

Images of Academic Leadership in Large New Zealand Polytechnics

Science.gov (United States)

Cardno, Carol

2013-01-01

As accountability stakes continue to be raised in all education sectors, leadership as a factor that can have an impact on improved student outcomes is being studied with heightened interest. This study was conducted from 2011 to 2012 in New Zealand's large urban polytechnics with the aim of investigating the nature and expectations of academic…

New Zealand: Asia-Pacific energy series, country report

International Nuclear Information System (INIS)

Yamaguchi, N.D.; Keevill, H.D.

1992-03-01

The New Zealand energy sector has undergone significant changes in the past few years. Reform and deregulation came to New Zealand in large doses and at a rapid pace. Unlike Japan where deregulation was designed for a five-year phase-in period or even Australia where the government was fully geared up to handle deregulation, deregulation occurred in New Zealand almost with no phase-in period and very little planning. Under fast-paced ''Rogernomics,'' the energy sector was but one more element of the economy to be deregulated and/or privatized. While the New Zealand energy sector deregulation is generally believed to have been successful, there are still outstanding questions as to whether the original intent has been fully achieved. The fact that a competent energy bureaucracy was mostly lost in the process makes it even more difficult to find those with long enough institutional memories to untangle the agreements and understandings between the government and the private sector over the previous decade. As part of our continuing assessment of Asia-Pacific energy markets, the Resources Programs at the East-West Center has embarked on a series of country studies that discuss in detail the structure of the energy sector in each major country in the region. To date, our reports to the US Department of Energy, Assistant Secretary for International Affairs and Energy Emergencies, have covered Australia, China, India, Indonesia, Japan, Malaysia, New Zealand, Pakistan, the Philippines, Singapore, South Korea, Taiwan, and Thailand. The country studies also provide the reader with an overview of the economic and political situation in the various counties. We have particularly highlighted petroleum and gas issues in the country studies and have attempted to show the foreign trade implications of oil and gas trade. Finally, to the greatest extent possible, we have provided the latest available statistics

New Zealand: Asia-Pacific energy series, country report

Energy Technology Data Exchange (ETDEWEB)

Yamaguchi, N.D.; Keevill, H.D.

1992-03-01

The New Zealand energy sector has undergone significant changes in the past few years. Reform and deregulation came to New Zealand in large doses and at a rapid pace. Unlike Japan where deregulation was designed for a five-year phase-in period or even Australia where the government was fully geared up to handle deregulation, deregulation occurred in New Zealand almost with no phase-in period and very little planning. Under fast-paced Rogernomics,'' the energy sector was but one more element of the economy to be deregulated and/or privatized. While the New Zealand energy sector deregulation is generally believed to have been successful, there are still outstanding questions as to whether the original intent has been fully achieved. The fact that a competent energy bureaucracy was mostly lost in the process makes it even more difficult to find those with long enough institutional memories to untangle the agreements and understandings between the government and the private sector over the previous decade. As part of our continuing assessment of Asia-Pacific energy markets, the Resources Programs at the East-West Center has embarked on a series of country studies that discuss in detail the structure of the energy sector in each major country in the region. To date, our reports to the US Department of Energy, Assistant Secretary for International Affairs and Energy Emergencies, have covered Australia, China, India, Indonesia, Japan, Malaysia, New Zealand, Pakistan, the Philippines, Singapore, South Korea, Taiwan, and Thailand. The country studies also provide the reader with an overview of the economic and political situation in the various counties. We have particularly highlighted petroleum and gas issues in the country studies and have attempted to show the foreign trade implications of oil and gas trade. Finally, to the greatest extent possible, we have provided the latest available statistics.

Sodium in commonly consumed fast foods in New Zealand: a public health opportunity.

Science.gov (United States)

Prentice, Celia A; Smith, Claire; McLean, Rachael M

2016-04-01

(i) To determine the Na content of commonly consumed fast foods in New Zealand and (ii) to estimate Na intake from savoury fast foods for the New Zealand adult population. Commonly consumed fast foods were identified from the 2008/09 New Zealand Adult Nutrition Survey. Na values from all savoury fast foods from chain restaurants (n 471) were obtained from nutrition information on company websites, while the twelve most popular fast-food types from independent outlets (n 52) were determined using laboratory analysis. Results were compared with the UK Food Standards Agency 2012 sodium targets. Nutrient analysis was completed to estimate Na intake from savoury fast foods for the New Zealand population using the 2008/09 New Zealand Adult Nutrition Survey. New Zealand. Adults aged 15 years and above. From chain restaurants, sauces/salad dressings and fried chicken had the highest Na content (per 100 g) and from independent outlets, sausage rolls, battered hotdogs and mince and cheese pies were highest in Na (per 100 g). The majority of fast foods exceeded the UK Food Standards Agency 2012 sodium targets. The mean daily Na intake from savoury fast foods was 283 mg/d for the total adult population and 1229 mg/d for fast-food consumers. Taking into account the Na content and frequency of consumption, potato dishes, filled rolls, hamburgers and battered fish contributed substantially to Na intake for fast-food consumers in New Zealand. These foods should be targeted for Na reduction reformulation.

New Zealand Management Students' Perceptions of Communication Technologies in Correspondence Education.

Science.gov (United States)

Ostman, Ronald E.; Wagner, Graham A.

1987-01-01

Describes a survey of 724 management students in New Zealand's Technical Correspondence Institute which was conducted to determine whether the introduction of educational technologies could decrease the dropout rate. The multiple linear regression model that was used to analyze the questionnaire responses is presented, and predictor variables are…

ACADEMIC FORMATION IN ACCOUNTING SCIENCES AND ITS RELATIONSHIP WITH THE LABOR MARKET: THE PERCEPTION OF THE ACCOUNTING SCIENCES´ STUDENTS OF A HIGHER EDUCATION FEDERAL INSTITUTION

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Valdineide dos Santos Araujo

2015-01-01

Full Text Available The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures.  They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.

New Zealand and Australia wind energy in a non subsidised market environment

Energy Technology Data Exchange (ETDEWEB)

Lieshout, P. van [DesignPower New Zealand Ltd., Wellington (New Zealand)

1996-12-31

Significant preliminary work has been undertaken by New Zealand and Australian Power/Generation Companies regarding Wind Power. Turbines are installed in Australia and New Zealand to test the wind and the technical applicability in the Australian wind diesel and the New Zealand high wind speed environment. Projects in Esperance, Thursday Island and King Island illustrate hybrid wind diesel applications. A single Wind Turbine Generator (WTG) has been successfully operated in New Zealand for the last 3 years. A new 3.5 MW wind farm is operational and Resource Consent has been granted for a 65 MW wind farm in New Zealand. Design Power is very proud to be involved in many of the New Zealand and Australian projects. It is obvious that wind power is just starting here, however the start has been promising and it is expected that wind power is here to stay. This paper will address some of the issues associated with wind power in New Zealand and Australia, particularly those that are different from Europe and America. It shows the opportunities and challenges regarding the operation of WTGs in these countries. It addresses the non subsidized electrical pricing structure and the influence of the economically necessary high wind speeds or diesel systems on the choice of technology, particularly the control algorithm of WTGs and the subsystems. It reviews several of the issues associated with predicting the amount of energy that a WTG can generate, again taking into account the high wind speed control algorithms. It further addresses the issue of embedded generation and the influence that a wind farm might have on the electrical network. It continues to address issues associated with wind diesel systems. The paper concludes that wind power will be viable in the near future both in New Zealand and Australia, but also that care should be taken with data analysis and hardware choices during the next phase of implementation of wind power in New Zealand and Australia. 7 figs.

Going It Alone: New Zealand Company-Sponsored Language, Literacy and Numeracy (LLN) Training in an Era of Government Funding

Science.gov (United States)

Guy, Shona; Harvey, Sharon

2013-01-01

In this paper, we examine the nature of and reasons for employer-funded literacy, language and numeracy (LLN) workplace training in New Zealand, during a period where government funding has been available. To place these programmes in context, we give a historically nuanced account of employer-funded programmes in New Zealand and then look at the…

17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

Science.gov (United States)

2010-04-01

... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...

Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

Directory of Open Access Journals (Sweden)

Hisham Yaacob

2017-06-01

Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

In the Net of Economic Rationalism: Adult Education in Aotearoa/New Zealand.

Science.gov (United States)

Zepke, Nick

2001-01-01

In the last decade, consensus around equality and efficiency in New Zealand adult education shifted to a focus on autonomy and accountability, economic rationalism, and vocational skills. Adult educators seeking change should emphasize participative democracy, connectedness, and valuing and advancing groups with diverse identities and interests.…

SMART characterisation of New Zealand's aquifers using fast and passive methods

Science.gov (United States)

Klug, H.; Daughney, C.; Verhagen, F.; Westerhoff, R.; Ward, N. Dudley

2012-04-01

Groundwater resources account for about half of New Zealand's abstractive water needs and supplies about eighty per cent of all water used in the agricultural sector. Despite the importance of New Zealand's groundwater resources, we still lack essential information related to their basic properties such as volume, hydraulic properties, interaction with surface water, and water age. These measures are required to ensure sustainable management in order to avoid overexploitation of water resources and to circumvent water scarcity situations where humans and the economy will be stressed due to insufficient water supply. A newly established research collaboration between New Zealand and Europe aims to provide a methodological framework to characterise New Zealand's groundwater aquifers. The SMART project (www.smart-project.info) will rely on existing data sources of regional councils and research institutes and will develop novel measurement techniques that can be applied to large areas with little effort, little acquisition time, and minimal cost. The project aims to synthesise in situ measurements from sensor observation services, ambient noise seismic tomography, real-time fibre optic temperature sensing, novel age tracers, airborne geophysical surveying and satellite remote sensing techniques. Validation of direct and indirect groundwater information will be achieved through use of multiple methods in case study areas and by "ground-truthing" the new methods against existing data obtained from traditional methods (e.g. drilling, aquifer pump testing, river gauging). An important overarching part of the project is the quantification of uncertainty associated with all techniques to be employed. An online Sensor WebGIS prototype will provide the project results and other case study observations (e.g. temperature, precipitation, soil moisture) in as near real-time as possible. These datasets serve as a validation source for the satellite monitoring results and present

Development of a national forest inventory for carbon accounting purposes in New Zealand's planted Kyoto forests

Science.gov (United States)

John Moore; Ian Payton; Larry Burrows; Chris Goulding; Peter Beets; Paul Lane; Peter Stephens

2007-01-01

This article discusses the development of a monitoring system to estimate carbon sequestration in New Zealand's planted Kyoto forests, those forests that have been planted since January 1, 1990, on land that previously did not contain forest. The system must meet the Intergovernmental Panel on Climate Change good practice guidance and must be seen to be unbiased,...

Job Satisfaction among Accounting and Finance Academics: Empirical Evidence from Irish Higher Education Institutions

Science.gov (United States)

Byrne, Marann; Chughtai, Aamir Ali; Flood, Barbara; Willis, Pauline

2012-01-01

The central aim of the present study was to examine the levels of job satisfaction among accounting and finance academics in Irish higher education institutions. Additionally, this research sought to uncover the factors linked to the overall job satisfaction of these teachers. The findings showed that while, participants were generally satisfied…

Solar energy. [New Zealand

Energy Technology Data Exchange (ETDEWEB)

Benseman, R.

1977-10-15

The potential for solar space heating and solar water heating in New Zealand is discussed. Available solar energy in New Zealand is indicated, and the economics of solar space and water heating is considered. (WHK)

Accounting for and control of nuclear material at the Central Institute of Nuclear Research, Rossendorf

International Nuclear Information System (INIS)

Heidel, S.; Rossbander, W.; Helming, M.

1983-01-01

A survey is given of the system of accounting for and control of nuclear material at the Central Institute for Nuclear Research, Rossendorf. It includes 3 material balance areas. Control is implemented at both the institute and the MBA levels on the basis of concepts which are coordinated with the national control authority of the IAEA. The system applied enables national and international nuclear material control to be carried out effectively and economically at a minimum of interference with operational procedures. (author)

The CTBT : New Zealand's involvement in the international monitoring system

International Nuclear Information System (INIS)

Matthews, M.

1998-01-01

The Comprehensive Test-Ban Treaty (CTBT), to which most countries are now signatories, is seen as a major step towards the curtailment of nuclear weapons production and eventual disarmament. The Treaty can only be effectively implemented, however, if there is a monitoring system in place to verify that weapons testing is not taking place and, if it does occur, to identify the violator. The diesign of the International Monitoring System (IMS) has therefore been a significant part of the Treaty negotiations. This article focuses o New Zealand's involvement in the IMS, in atmospheric radioactivity and infrasound monitoring. Because of its history of involvement in environmental monitoring, National Radiation Laboratory (NRL) has been providing expert input into Treaty negotiations concerning the radionucled component of the IMS. The Institute of Geological and Nuclear Sciences (IGNS) monitors seismic activity at a number of locations in New Zealand and the South Pacific, and has also provided expert input to the design of the global seismic component of the IMS. The New Zealand government has offered the monitoring facilities of NRL and IGNS for inclusion in the global IMS. (author)

Art’s histories in Aotearoa New Zealand

OpenAIRE

Jonathan Mané Wheoki

2011-01-01

This is the text of an illustrated paper presented at ‘Art History’s History in Australia and New Zealand’; a joint symposium organised by the Australian Institute of Art History in the University of Melbourne and the Australian and New Zealand Association of Art Historians (AAANZ); held on 28 – 29 August 2010. Responding to a set of questions framed around the ‘state of art history in New Zealand’; this paper reviews the ‘invention’ of a nationalist art history and argues that there can be n...

Current National Approach to Healthcare ICT Standardization: Focus on Progress in New Zealand.

Science.gov (United States)

Park, Young-Taek; Atalag, Koray

2015-07-01

Many countries try to efficiently deliver high quality healthcare services at lower and manageable costs where healthcare information and communication technologies (ICT) standardisation may play an important role. New Zealand provides a good model of healthcare ICT standardisation. The purpose of this study was to review the current healthcare ICT standardisation and progress in New Zealand. This study reviewed the reports regarding the healthcare ICT standardisation in New Zealand. We also investigated relevant websites related with the healthcare ICT standards, most of which were run by the government. Then, we summarised the governance structure, standardisation processes, and their output regarding the current healthcare ICT standards status of New Zealand. New Zealand government bodies have established a set of healthcare ICT standards and clear guidelines and procedures for healthcare ICT standardisation. Government has actively participated in various enactments of healthcare ICT standards from the inception of ideas to their eventual retirement. Great achievements in eHealth have already been realized, and various standards are currently utilised at all levels of healthcare regionally and nationally. Standard clinical terminologies, such as International Classification of Diseases (ICD) and Systematized Nomenclature of Medicine - Clinical Terms (SNOMED-CT) have been adopted and Health Level Seven (HL7) standards are actively used in health information exchanges. The government to New Zealand has well organised ICT institutions, guidelines, and regulations, as well as various programs, such as e-Medications and integrated care services. Local district health boards directly running hospitals have effectively adopted various new ICT standards. They might already be benefiting from improved efficiency resulting from healthcare ICT standardisation.

Two new species of Maritrema Nicoll, 1907 (Digenea: Microphallidae) from New Zealand: morphological and molecular characterisation

Czech Academy of Sciences Publication Activity Database

Presswell, B.; Blasco-Costa, I.; Kostadinova, Aneta

2014-01-01

Roč. 133, č. 5 (2014), s. 1641-1656 ISSN 0932-0113 Institutional support: RVO:60077344 Keywords : Maritrema * Microphallidae * taxonomy * phylogeny * New Zealand Subject RIV: EA - Cell Biology Impact factor: 2.098, year: 2014

An Overview of Governance and Accountability of Tahfiz Institutions in Malaysian: Religious Councils Perspective

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Bani Hamidah

2017-01-01

Full Text Available Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school. Developing through times, it is now also being offered in tahfiz centers as well as in modern tahfiz institutions. These entities specialize in producing tahfiz graduates who can memorize and recite the whole Al-Quran and more than 91% of them are privately owned. The applicability of good governance and accountability measures is indeed highly desirable in these Islamic entities as it deals with the responsibility in fulfilling sacred religious obligation. Though the number of tahfiz education providers (TEP has grown up tremendously from only 58 in 1999 to 278 in 2011, literatures on governance and accountability of TEP are still lacking as the areas are rarely examined directly. The lacking may lead to unfavorable inferences that TEP are behaving in the manners contrary to the interest of the stakeholders. An ideally accountable governance of tahfiz centers will gain trust from parents and various stakeholders and will indicate the achievement in fulfilling one of the objective of Maqasid Shariah to preserve and promote the religious faith through preserving the memorization and knowledge of Al Quran (the primary source of Islamic Law by the huffaz. The objective of this research is to investigate external governance mechanism and the accountability of Tahfiz centers as viewed by religious regulatory bodies. A qualitative research approach is undertaken by interviewing representatives from selected State Islamic Religious Councils, State Islamic Foundation and National Religious Departments in Malaysia. Using thematic analysis, findings of this study revealed that there are two-tier governance infrastructures of tahfiz institutions in Malaysia. However, the enforcement of the governance structure is still at infancy level. The accountability

The state of quality improvement and patient safety teaching in health professional education in New Zealand.

Science.gov (United States)

Robb, Gillian; Stolarek, Iwona; Wells, Susan; Bohm, Gillian

2017-10-27

To investigate how quality and patient safety domains are being taught in the pre-registration curricula of health profession education programmes in New Zealand. All tertiary institutions providing training for medicine, nursing, midwifery, dentistry, pharmacy, physiotherapy, dietetics and 11 other allied health professions in New Zealand were contacted and a person with relevant curriculum knowledge was invited to participate. Interviews were conducted using a semi-structured interview guide to explore nine quality and safety domains; improvement science, patient safety, quality and safety culture, evidence-based practice, patient-centred care, teamwork and communication, leadership for change, systems thinking and use of information technology (IT). Transcribed data were extracted and categorised by discipline and domain. Two researchers independently identified and categorised themes within each domain, using a general inductive approach. Forty-nine institutions were contacted and 43 (88%) people were interviewed. The inclusion and extent of quality and safety teaching was variable. Evidence-based practice, patient-centred care and teamwork and communication were the strongest domains and well embedded in programmes, while leadership, systems thinking and the role of IT were less explicitly included. Except for two institutions, improvement science was absent from pre-registration curricula. Patient safety teaching was focused mainly around incident reporting, and to a lesser extent learning from adverse events. Although a 'no blame' culture was articulated as important, the theme of individual accountability was still apparent. While participants agreed that all domains were important, the main barriers to incorporating improvement science and patient safety concepts into existing programmes included an 'already stretched curriculum' and having faculty with limited expertise in these areas. Although the building blocks for improving the quality and safety of

New Zealand; Financial Sector Assessment Program—Detailed Assessments of Observance of Standards and Codes—International Organization of Securities Commission (IOSCO)—Objectives and Principles of Securities Regulation

OpenAIRE

International Monetary Fund

2004-01-01

This paper evaluates the Observance of Standards and Codes on the International Organization of Securities Commission (IOSCO) Objectives and Principles of Securities Regulation for New Zealand. New Zealand equity markets are comparatively small with market capitalization of about 44 percent of GDP. Reflecting a preference for property investment, ownership of New Zealand-listed equities remains mostly in the hands of offshore investors and domestic institutional investors, with only about one...

THE ACCOUNTING INSTRUMENTATION OF THE FINANCING THROUGH THE OPERATIONAL PROGRAMS IN CASE OF PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION

Directory of Open Access Journals (Sweden)

DRĂGUŞIN CRISTINA-PETRINA

2016-02-01

Full Text Available Nowadays in Romania, projects financed from nonrefundable external funds post-accession are an important additional source of funding for public institutions of academic education in the somber context of the budgetary underfunding and under the significant decrease in the number of the students that are paying tuition fees. In these circumstances, this paper focuses on the accounting codification and instrumentation of the operations afferent to the projects financed from structural funds, materializing into a pragmatic approach in which we aim to present the accounting reflection of the specific accounting operations in the case of the University of Craiova, as public beneficiary of post-accession external grants, based on the principle of expenses reimbursement. In order to achieve our desideration, we shall consider issues related to the interpretation of the applicable referential in full correlation with the practice size in the context of the accounting capitalization of the financial allocations facilitated by the contracts signed between the public institutions of higher education and the pan-European financier.

Institutional Responsibility and the Flawed Genomic Biomarkers at Duke University: A Missed Opportunity for Transparency and Accountability.

Science.gov (United States)

DeMets, David L; Fleming, Thomas R; Geller, Gail; Ransohoff, David F

2017-08-01

When there have been substantial failures by institutional leadership in their oversight responsibility to protect research integrity, the public should demand that these be recognized and addressed by the institution itself, or the funding bodies. This commentary discusses a case of research failures in developing genomic predictors for cancer risk assessment and treatment at a leading university. In its review of this case, the Office of Research Integrity, an agency within the US Department of Health and Human Services, focused their report entirely on one individual faculty member and made no comment on the institution's responsibility and its failure to provide adequate oversight and investigation. These actions missed an important opportunity to emphasize the institution's critical responsibilities in oversight of research integrity and the importance of institutional transparency and accountability.

Safe sleep practices in a New Zealand community and development of a Sudden Unexpected Death in Infancy (SUDI) risk assessment instrument

OpenAIRE

Galland, Barbara C; Gray, Andrew; Sayers, Rachel M; Heath, Anne-Louise M; Lawrence, Julie; Taylor, Rachael; Taylor, Barry J

2014-01-01

Background Interventions to prevent sudden unexpected death in infancy (SUDI) have generally been population wide interventions instituted after case?control studies identified specific childcare practices associated with sudden death. While successful overall, in New Zealand (NZ), the rates are still relatively high by international comparison. This study aims to describe childcare practices related to SUDI prevention messages in a New Zealand community, and to develop and explore the utilit...

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

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Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

Social Responsibility in Intra-organisational Procedures of Higher Education Institutions with AACSB Accreditation

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Andżelika Dzięgiel

2016-10-01

Full Text Available This paper aims to identify the core elements of social responsibility which have been applied in intraorganisational procedures of higher education institutions with AACSB Accreditation. The concept of corporate social responsibility (CSR in entrepreneurial strategies means taking into account their social interests and environmental protection, as well as, relationships with different groups of stakeholders. In contemporary business, CSR activities are very important. Therefore, universities, especially those with prestigious accreditations, should also act in accordance with the rules prevailing in the business market. The Association to Advance Collegiate School of Business (AACSB is a global, nonprofit membership organisation of educational institutions, businesses, and other entities. Higher education institutions with certificates represent the highest standard of achievement for business schools all over the world. For the research and analysis, there have been selected six universities from three countries: the United States, the United Kingdom and New Zealand. According to the international standard ISO 26000 dated as of 2010, social responsibility involves seven core subjects: organisational governance, human rights, labour practices, environment, fair operating practices, customer issues, community involvement and development. All these aspects were researched in intraorganisational procedures of selected higher education institutions with AACSB Accreditation. It is a comprehensive and objective comparison of several educational institutions in the world in terms of their implemented CSR activities. The results of the research show that the institutions under the study established a wide range of procedures for respecting CSR. They took into account transparency, respect to the law, human rights, labour practices and organisational governance. While they pay less attention to the environmental issues, fair operating practices and

Radioactivity in New Zealand meat products

Energy Technology Data Exchange (ETDEWEB)

NONE

1986-07-01

Full text: New Zealand has no nuclear power programme of radioactive waste disposal programme. The only artificial radioactivity detectable in the New Zealand environment is global fallout from nuclear weapons tests conducted mainly in the northern hemisphere before 1964. This fallout in New Zealand is currently at its lowest level since environmental monitoring began in 1960. The total beta activity deposited in rain during 1985, for example, averaged 76 MBQ/km{sup 2}, with most of that being due to naturally occurring radionuclides, principally lead-210/Bismuth-210. Levels of artificial radioactivity in New Zealand dairy products reflect this very low deposition rate. During 1985, for example, Strontium-90 and Caesium-137 levels in cow's milk averaged 0.035 BG/GCA and 0.27BQ/QK respectively. Those levels were similar to, or less than, levels reported in northern hemisphere countries during 1985. No change in environmental contamination levels has been recorded in New Zealand during 1985. The very low deposition rate and milk contamination levels indicate that fallout contamination levels generally are insignificant in New Zealand and monitoring of other foodstuffs such as meat products is not warranted. (author)

Radioactivity in New Zealand meat products

International Nuclear Information System (INIS)

1986-01-01

Full text: New Zealand has no nuclear power programme of radioactive waste disposal programme. The only artificial radioactivity detectable in the New Zealand environment is global fallout from nuclear weapons tests conducted mainly in the northern hemisphere before 1964. This fallout in New Zealand is currently at its lowest level since environmental monitoring began in 1960. The total beta activity deposited in rain during 1985, for example, averaged 76 MBQ/km 2 , with most of that being due to naturally occurring radionuclides, principally lead-210/Bismuth-210. Levels of artificial radioactivity in New Zealand dairy products reflect this very low deposition rate. During 1985, for example, Strontium-90 and Caesium-137 levels in cow's milk averaged 0.035 BG/GCA and 0.27BQ/QK respectively. Those levels were similar to, or less than, levels reported in northern hemisphere countries during 1985. No change in environmental contamination levels has been recorded in New Zealand during 1985. The very low deposition rate and milk contamination levels indicate that fallout contamination levels generally are insignificant in New Zealand and monitoring of other foodstuffs such as meat products is not warranted. (author)

Corporate governance of public health services: lessons from New Zealand for the state sector.

Science.gov (United States)

Perkins, R; Barnett, P; Powell, M

2000-01-01

New Zealand public hospitals and related services were grouped into 23 Crown Health Enterprises and registered as companies in 1993. Integral to this change was the introduction of corporate governance. New directors, largely from the business sector, were appointed to govern these organisations as efficient and effective businesses. This article presents the results of a survey of directors of New Zealand publicly-owned health provider organisations. Although directors thought they performed well in business systems development, they acknowledged their shortcomings in meeting government expectations in respect to financial performance and social responsibility. Changes in public health sector provider performance indicators have resulted in a mixed report card for the sector six years after corporate governance was instituted.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

Locating women in the New Zealand computing industry

Directory of Open Access Journals (Sweden)

Alison Hunter, PhD

Full Text Available It is well recognised that women are under-represented in computing occupations in many Western countries, but is the situation similar in New Zealand? This article presents a quantitative analysis of gendered employment patterns in New Zealand\\'s computing industry. Findings from analysis of 2001 and 2006 census employment data demonstrate that women are now well represented in some newer computing occupations in New Zealand, but they remain significantly under-represented in traditional computing roles such as programming and systems analysis. Furthermore, New Zealand women in computing do not have pay parity with men. On some occasions during the early days of computing in New Zealand women participated more equally in number but they have always experienced pay discrimination.

Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design

Directory of Open Access Journals (Sweden)

Naseem Yousif Hanna Lallo

2013-07-01

Full Text Available In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.

Accounting for hybridity: Accrual budgeting in the Dutch central government

NARCIS (Netherlands)

Mol, Nico P.; de Kruijf, J.A.M.

2003-01-01

In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of

In Sickness and In Health: Learning and Assessment Inside and Outside the New Zealand Qualifications Framework.

Science.gov (United States)

Richardson, Laurie

2001-01-01

Examines the implementation of the New Zealand Qualifications Framework, with emphasis on the relationship between educational institutions and industry partner organizations. Argues that government policy must consider the differing skills of industry and education and not create an imbalance in power that inhibits effective implementation of…

Primary care and health reform in New Zealand.

Science.gov (United States)

Grant, C C; Forrest, C B; Starfield, B

1997-02-14

(1) To describe New Zealand's primary care system (2) to compare New Zealand to other Anglo-American members of the OECD with respect to the adequacy of primary care, and (3) to assess the cost-efficiency and effectiveness of New Zealand's system by comparing health spending and health indicators relevant to primary care. A cross-national comparison of primary care, health spending and health indicators in New Zealand, Australia, Canada, the United Kingdom and the United States of America. Main outcome measures were health spending measured in purchasing power parties. Health indicators: mean life expectancy in years, years of potential life lost and infant mortality rates. New Zealand's primary care system ranked below the UK, above the USA and similar to Canada and Australia. Favourable characteristics of New Zealand's primary care system were the use of generalists as the predominant type of practitioner and the low proportion of active physicians who were specialists. Compared to the other countries, New Zealand scored poorly for financial that are necessary for the practise of good primary care. New Zealand and the UK had the lowest spending per capita on health care. New Zealand and the USA scored lowest for all three of the health care indicators. The quality of primary care in New Zealand is limited by barriers to access to care and the intermediate level of practise characteristics essential to primary care. Compared to other AngloAmerican OECD nations, New Zealand has relatively low levels of national health expenditure. In order to improve the quality of primary care, future reform should aim to facilitate access to care, increase the gatekeeping role of primary care physicians, and promote the practise characteristics essential to primary care.

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

Acculturation of Pacific mothers in New Zealand over time: findings from the Pacific Islands Families study

Directory of Open Access Journals (Sweden)

Schluter Philip J

2011-05-01

Full Text Available Abstract Background The epidemiological investigation of acculturation has often been hampered by inconsistent definitions and measurement, and methodological short-comings. Adopting a bi-directional model, with good theoretical and psychometric properties, this study aimed to describe the temporal, ethnic and socio-demographic influences of acculturation for a group of Pacific mothers residing in New Zealand. Methods Pacific mothers of a cohort of Pacific infants born at a large tertiary hospital in South Auckland in 2000 were interviewed at 6-weeks, 4-years and 6-years postpartum. At each measurement wave a home interview lasting approximately 90 minutes was conducted with each mother. Adapting the General Ethnicity Questionnaire, two scales of acculturation were elicited: one measuring New Zealand cultural orientation (NZAccult and one measuring Pacific Islands cultural orientation (PIAccult. Acculturation scores were standardised and analysed using random intercept polynomial and piecewise mixed-effects regression models, accounting for the longitudinal nature of the repeated measured data. Mothers who immigrated to New Zealand and those who lived their lives in New Zealand were investigated separately. Results Overall, 1276 Pacific mothers provided 3104 NZAccult and 3107 PIAccult responses over the three measurement waves. Important and significant differences were observed in both bi-directional acculturation measures between the two maternal groups studied. New Zealand cultural orientation increased, on average, linearly with years lived in New Zealand both for immigrant mothers (0.013 per year, 95% CI: 0.012, 0.014, after adjusting for maternal age, and for mothers who lived their lives in New Zealand (0.008 per year, 95% CI: 0.06, 0.010. Immigrant mothers maintained their Pacific cultural orientation for, on average, 12 years before it began to linearly decrease with each year lived in New Zealand thereafter (-0.009 per year, 95% CI: -0

Acculturation of Pacific mothers in New Zealand over time: findings from the Pacific Islands Families study

Science.gov (United States)

2011-01-01

Background The epidemiological investigation of acculturation has often been hampered by inconsistent definitions and measurement, and methodological short-comings. Adopting a bi-directional model, with good theoretical and psychometric properties, this study aimed to describe the temporal, ethnic and socio-demographic influences of acculturation for a group of Pacific mothers residing in New Zealand. Methods Pacific mothers of a cohort of Pacific infants born at a large tertiary hospital in South Auckland in 2000 were interviewed at 6-weeks, 4-years and 6-years postpartum. At each measurement wave a home interview lasting approximately 90 minutes was conducted with each mother. Adapting the General Ethnicity Questionnaire, two scales of acculturation were elicited: one measuring New Zealand cultural orientation (NZAccult) and one measuring Pacific Islands cultural orientation (PIAccult). Acculturation scores were standardised and analysed using random intercept polynomial and piecewise mixed-effects regression models, accounting for the longitudinal nature of the repeated measured data. Mothers who immigrated to New Zealand and those who lived their lives in New Zealand were investigated separately. Results Overall, 1276 Pacific mothers provided 3104 NZAccult and 3107 PIAccult responses over the three measurement waves. Important and significant differences were observed in both bi-directional acculturation measures between the two maternal groups studied. New Zealand cultural orientation increased, on average, linearly with years lived in New Zealand both for immigrant mothers (0.013 per year, 95% CI: 0.012, 0.014), after adjusting for maternal age, and for mothers who lived their lives in New Zealand (0.008 per year, 95% CI: 0.06, 0.010). Immigrant mothers maintained their Pacific cultural orientation for, on average, 12 years before it began to linearly decrease with each year lived in New Zealand thereafter (-0.009 per year, 95% CI: -0.010, -0.008), after

The New Zealand Food Composition Database: A useful tool for assessing New Zealanders' nutrient intake.

Science.gov (United States)

Sivakumaran, Subathira; Huffman, Lee; Sivakumaran, Sivalingam

2018-01-01

A country-specific food composition databases is useful for assessing nutrient intake reliably in national nutrition surveys, research studies and clinical practice. The New Zealand Food Composition Database (NZFCDB) programme seeks to maintain relevant and up-to-date food records that reflect the composition of foods commonly consumed in New Zealand following Food Agricultural Organisation of the United Nations/International Network of Food Data Systems (FAO/INFOODS) guidelines. Food composition data (FCD) of up to 87 core components for approximately 600 foods have been added to NZFCDB since 2010. These foods include those identified as providing key nutrients in a 2008/09 New Zealand Adult Nutrition Survey. Nutrient data obtained by analysis of composite samples or are calculated from analytical data. Currently >2500 foods in 22 food groups are freely available in various NZFCDB output products on the website: www.foodcomposition.co.nz. NZFCDB is the main source of FCD for estimating nutrient intake in New Zealand nutrition surveys. Copyright © 2016 Elsevier Ltd. All rights reserved.

Midwifery in New Zealand 1904-1971.

Science.gov (United States)

Stojanovic, Jane

2008-10-01

Childbirth for European women in early twentieth century New Zealand was family centred. The majority of births took place in the home, accepted as a difficult but natural part of a woman's role in life. Midwives were mostly married women who worked autonomously and had usually borne children themselves. By the 1970s this picture had dramatically changed. Virtually all births took place in hospital and were under the control of medical men and women. When legislation was passed (the Nurses Act 1971) that removed the right of New Zealand midwives to practice autonomously, New Zealand midwifery had largely been subsumed by nursing, controlled by medicine and displaced from a community based profession into a hospital based workforce. This article examines how the trends of medicalisation, hospitalisation, and nursification changed the New Zealand maternity services from 1900 to 1971, outlining the effect those changes had on the midwifery profession. The changes described here were also common to other western societies; examining how they occurred provides a context for understanding the history of midwifery in New Zealand.

Computerized materials protection, control, and accountability at the Institute of Physics and Power Engineering

International Nuclear Information System (INIS)

Efimenko, V.; Goryunov, V.; Ilyantsev, A.

1998-01-01

As part of a multifaceted approach to protecting its nuclear materials, The Institute of Physics and Power Engineering (IPPE) at Obninsk, Russia, has been computerizing its materials protection, control, and accountability capabilities. This is being accomplished in collaboration with the CoreMAS team at Los Alamos National Laboratory. Such international cooperation in applying advanced science and technology to managing and controlling nuclear materials will help reduce the threat of nuclear weapons proliferation by preventing acquisition of weapons-grade nuclear materials by unauthorized individuals, organizations, or states. One important characteristic of IPPE is that it encompasses several facilities that manage nuclear materials, and three of these facilities already operate their own independent (or independently developed) computerized accounting systems. This paper focuses on the importance of compatibility between the computerized accountability systems at the facilities, the ability of the individual systems to communicate with a single site-wide system, and the necessity of coordination between facilities in designing and developing computerized systems. The authors believe that the lessons learned at IPPE in coordinating these efforts have wide-ranging significance for other sites with multiple facilities

Performing Manaaki and New Zealand Refugee Theatre

Science.gov (United States)

Hazou, Rand T.

2018-01-01

In September 2015, and in response to the Syrian refugee crisis, there were widespread calls in New Zealand urging the Government to raise its annual Refugee Quota. Maori Party co-leader Marama Fox argued that New Zealand could afford to take on more refugees as part of its global citizenship and suggested that New Zealand's policy might be shaped…

RELATION BETWEEN THE MARKET RISK AND THE QUALITY OF ACCOUNTING INFORMATION FOR THE BRAZILIAN FINANCIAL INSTITUTIONS

Directory of Open Access Journals (Sweden)

Fernando Maciel Ramos

2017-12-01

Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.

Teaching Beliefs and Practice, Institutional Context, and the Uptake of Web-Based Technology

Science.gov (United States)

Lawrence, Belinda; Lentle-Keenan, Samantha

2013-01-01

This research examines the relationship between teaching beliefs and practice, institutional constraints, and the uptake of Web-based technology for teaching in higher education. Semistructured interviews were conducted with six teachers at a New Zealand tertiary institution. Using inductive analysis and cultural historical activity theory, themes…

Seasonal variation in the acute presentation of urinary calculi over 8 years in Auckland, New Zealand.

Science.gov (United States)

Lo, Sum Sum; Johnston, Richard; Al Sameraaii, Ahmed; Metcalf, Patricia A; Rice, Michael L; Masters, Jonathan G

2010-07-01

Symptom prevalence (retrospective cohort) Level of Evidence 2b. To determine the incidence of acute presentation of urinary calculi (UC) in Auckland, New Zealand, during the period 1999-2007, and whether there was any significant seasonal variation. The details of all UC within the population presenting acutely to public hospitals in Auckland between 1999 and 2007 were collected using clinical coding searches International Classification of Disease 10th revision (Australian Modification) N132 and N20. Climatic variables for the Auckland region were obtained from the National Institute of Water and Atmospheric Research, New Zealand. The mean atmospheric temperature, hours of sunshine and humidity data were calculated monthly for this period. During the study there were 7668 acute presentations of UC in the Auckland region. A Poisson regression model showed that the number of presentations was significantly related to temperature (P Auckland, New Zealand, varies significantly with temperature and hours of sunshine. Humidity was not a significant factor.

The Normative Legal Regulation of Accounting Activities of Non-Bank Financial Institutions in Ensuring the Strategic Development of the Financial System of Ukraine

Directory of Open Access Journals (Sweden)

Prokopenko Zhanna V.

2017-03-01

Full Text Available The aim of the article is to study the normative legal regulation of accounting activities of non-bank financial institutions to ensure the strategic development of the financial system of Ukraine. There actualized the issue of examining the system of normative legal regulation in terms of: first, regulation of the market for non-bank financial services and their activities as an object of accounting; second, regulation of accounting and reporting as the basis of the impact on its organization, methodology; third, formation of requirements to the management of the institution concerning the qualification requirements to the chief accountant as a subject of organization and carrying out the accounting activities. In the course of the research, there developed a model for influencing the transformation of the organization and methodology of accounting, which will be implemented by establishing new requirements to its methods and objects as a result of changes in the normative legal acts and their impact on the systems of economic analysis and audit as components of corporate management of non-bank financial institutions. The proposed model determines the impact of the provisions of the integrated program for the development of the financial sector of Ukraine until 2020 in accounting in terms of methodology, specificity and composition of its objects. As a result of studying the set of documents that define the strategic provisions for the development of the market for non-bank financial services, there identified directions for the formation of new and transformation of the existing provisions of the normative legal regulation of the accounting system through its elements (methods, objects, subjects, study of its functions and justification of the significance in risk management. We believe that these provisions should be implemented by means of the development of organizational and methodological regulations for the accounting of non

New Zealand Freshwater Management: Changing Policy for a Changing World

Science.gov (United States)

Rouse, H. L.; Norton, N.

2014-12-01

Fresh water is essential to New Zealand's economic, environmental, cultural and social well-being. In line with global trends, New Zealand's freshwater resources are under pressure from increased abstraction and changes in land-use which contribute contaminants to our freshwater systems. Recent central government policy reform introduces greater national direction and guidance, to bring about a step-change in freshwater management. An existing national policy for freshwater management introduced in 2011 requires regional authorities to produce freshwater management plans containing clear freshwater objectives (measurable statements about the desired environmental state for water bodies) and associated limits to resource use (such as environmental flows and quantity allocation limits, and loads of contaminants to be discharged). These plans must integrate water quantity and quality management, consider climate change, and incorporate tangata whenua (New Zealand māori) roles and interests. In recent (2014) national policy amendments, the regional authorities are also required to implement national 'bottom-line' standards for certain attributes of the system to be managed; undertake accounting for all water takes and all sources of contaminants; and to develop and implement their plans in a collaborative way with communities. This rapid change in national policy has necessitated a new way of working for authorities tasked with implementation; many obstacles lie in their path. The scientific methods required to help set water quantity limits are well established, but water quality methods are less so. Collaborative processes have well documented benefits but also raise many challenges, particularly for the communication of complex and often uncertain scientific information. This paper provides background on the national policy changes and offers some early lessons learned by the regional authorities implementing collaborative freshwater management in New Zealand.

"The Centre Is My Business": Neo-Liberal Politics, Privatisation and Discourses of Professionalism in New Zealand

Science.gov (United States)

Duhn, Iris

2010-01-01

Over the past decade, professionalism has become a keyword in early childhood education in New Zealand. The emphasis on "professionalism" in education often refers to increased accountability and outcome-focused approaches to teaching. The push to managerial performativity as a new hallmark of professionalism has led to arguments that…

Business Law in the Accounting Curriculum: An Exploratory Study

Science.gov (United States)

McCourt, Alison; Low, Mary; Tappin, Ella

2017-01-01

The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the…

The Enduring Legacy of New Zealand's UNCLOS Investment (Invited)

Science.gov (United States)

Wood, R.; Davy, B. W.; Herzer, R. H.; Barnes, P.; Barker, D. H.; Stagpoole, V.; Uruski, C.

2013-12-01

Data collected by surveys for New Zealand's extended continental shelf project have contributed to research into the tectonic history and resource potential of New Zealand. More than 20 scientific papers and a similar number of conference presentations and posters have used the data collected by these surveys. Data collected by these surveys have added significantly to national and international databases. Although the surveys were generally oriented to establish prolongation rather than to cross structural trends, the data have revealed the crustal, basement and sedimentary structure of many parts of the New Zealand region. In the area east of New Zealand, the data provide insight into the Cretaceous evolution of the New Zealand sector of Gondwana. Data collected southwest of New Zealand provided details about the relatively sudden transition from sea floor spreading between New Zealand and Australia in the Tasman Sea to orthogonal spreading in the Emerald Basin and the development of the modern Australian-Pacific plate boundary, including Late Tertiary motion on the Alpine Fault in the South Island, New Zealand. The data have been used to understand the formation of the New Caledonia Basin, the Norfolk Ridge and their associated structures, and they underpin the international collaboration between New Zealand, New Caledonia and Australia to promote resource exploration in the Tasman Sea. Data north of New Zealand have been used to understand the complex tectonic history of back arc spreading and island arc migration in the South Fiji Basin region. Seismic data collected along the axis of the New Caledonia Basin led to extensive hydrocarbon exploration surveys in the deepwater Taranaki region inside New Zealand's EEZ, and to an application for a hydrocarbon exploration licence in New Zealand's extended continental shelf.

Autonomy and Accountability in the Assessment of Learning: Tipping the Balance.

Science.gov (United States)

Leach, Linda; Neutze, Guyon; Zepke, Nick

2001-01-01

Explores the economic and political contexts of assessment in New Zealand adult education. Discusses assessment in relation to power, objectivity, reliability, and validity, suggesting that accountability prevails over autonomy. Advocates a context-dependent learner-teacher partnership for assessment in adult education. (Contains 54 references.)…

US/Russian program in materials protection, control and accounting at the RRC Kurchatov Institute: 1997--1998

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Rumyantsev, A.; Shmelev, V.

1998-01-01

Six US Department of Energy Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute to improve nuclear material protection, control and accounting (MPC and A) at Kurchatov. In 1997--1998 the primary thrust of this program has been directed to Building 106, which houses a number of test reactors and critical facilities. Substantial improvements in physical protection, upgrades in the physical inventory taking procedures, installation of equipment for the computerized materials accounting system, and installation of nuclear material portal monitors and neutron-based measurement equipment are being carried out at this facility. Software for the computerized accounting system, named KI-MACS, has been developed at Kurchatov and the system has been fully integrated with the bar code printing and reading equipment, electronic scales, and nondestructive assay equipment provided under this program. Additional 1997--1998 activities at Kurchatov include continuation of a tamper indicating device program, vulnerability assessments of several facilities, hosting of a Russian-American Workshop on Fissile Material Control and Accountability at Critical Facilities, and the development of accounting procedures for transfers of nuclear materials between material balance areas

Explorations into Becoming New, Radical, and Quite Possibly Dangerously Progressive within an Aotearoa New Zealand Context

Science.gov (United States)

Dunham, Nicola; Owen, Hazel; Heta-Lensen, Yo

2015-01-01

This paper draws on an initiative where we experienced being new, radical, and, from some viewpoints, dangerously progressive at Unitec--a Polytechnic/Institute of Technology in Aotearoa, New Zealand. The initiative was driven by a need to improve student experiences of interdisciplinary learning and teaching, and to develop a common semester for…

International migration and New Zealand labour markets.

Science.gov (United States)

Farmer, R S

1986-06-01

"This paper seeks to assess the value of the overseas-born members of the labour force in ensuring a flexible labour supply in New Zealand since the beginning of the 1970s. Three main issues are considered: first, the role of the labour market in New Zealand's immigration policy; second, international migration trends and the labour market; and third, the evidence on migration and labour market segmentation in New Zealand." Data used are from official external migration statistics, quinquennial censuses, and recent research. The author notes that "in New Zealand immigration measures are currently being taken that emphasize that immigration continues to add to the flexibility of the labour market while uncontrolled emigration is a major cause of labour market instability." (SUMMARY IN FRE AND SPA) excerpt

Why politicians like electoral institutions: Self-interest, values, or ideology?

NARCIS (Netherlands)

Bowler, Shaun; Donovan, Todd; Karp, J.A.

2006-01-01

We examine whether MPs and candidates for parliament are motivated by electoral self-interest, values, ideology, or all of these when evaluating proposals for changing electoral institutions. Using survey data from four countries (Australia, Germany, the Netherlands, and New Zealand), we find that

Accounting for medical variation: the case of prescribing activity in a New Zealand general practice sample.

Science.gov (United States)

Davis, P B; Yee, R L; Millar, J

1994-08-01

Medical practice variation is extensive and well documented, particularly for surgical interventions, and raises important questions for health policy. To date, however, little work has been carried out on interpractitioner variation in prescribing activity in the primary care setting. An analytical model of medical variation is derived from the literature and relevant indicators are identified from a study of New Zealand general practice. The data are based on nearly 9,500 completed patient encounter records drawn from over a hundred practitioners in the Waikato region of the North Island, New Zealand. The data set represents a 1% sample of all weekday general practice office encounters in the Hamilton Health District recorded over a 12-month period. Overall levels of prescribing, and the distribution of drug mentions across diagnostic groupings, are broadly comparable to results drawn from international benchmark data. A multivariate analysis is carried out on seven measures of activity in the areas of prescribing volume, script detail, and therapeutic choice. The analysis indicates that patient, practitioner and practice attributes exert little systematic influence on the prescribing task. The principal influences are diagnosis, followed by practitioner identity. The pattern of findings suggests also that the prescribing task cannot be viewed as an undifferentiated activity. It is more usefully considered as a process of decision-making in which 'core' judgements--such as the decision to prescribe and the choice of drug--are highly predictable and strongly influenced by diagnosis, while 'peripheral' features of the task--such as choosing a combination drug or prescribing generically--are less determinate and more subject to the exercise of clinical discretion.(ABSTRACT TRUNCATED AT 250 WORDS)

'Poorly defined': unknown unknowns in New Zealand Rural Health.

Science.gov (United States)

Fearnley, David; Lawrenson, Ross; Nixon, Garry

2016-08-05

There is a considerable mismatch between the population that accesses rural healthcare in New Zealand and the population defined as 'rural' using the current statistics New Zealand rural and urban categorisations. Statistics New Zealand definitions (based on population size or density) do not accurately identify the population of New Zealanders who actually access rural health services. In fact, around 40% of people who access rural health services are classified as 'urban' under the Statistics New Zealand definition, while a further 20% of people who are currently classified as 'rural' actually have ready access to urban health services. Although there is some recognition that current definitions are suboptimal, the extent of the uncertainty arising from these definitions is not widely appreciated. This mismatch is sufficient to potentially undermine the validity of both nationally-collated statistics and also any research undertaken using Statistics New Zealand data. Under these circumstances it is not surprising that the differences between rural and urban health care found in other countries with similar health services have been difficult to demonstrate in New Zealand. This article explains the extent of this mismatch and suggests how definitions of rural might be improved to allow a better understanding of New Zealand rural health.

Increasing Disadvantages in Cancer Survival in New Zealand Compared to Australia, between 2000-05 and 2006-10.

Directory of Open Access Journals (Sweden)

J Mark Elwood

Full Text Available New Zealand has lower cancer survival compared to its neighbour Australia. If this were due to long established differences between the two patient populations, it might be expected to be either constant in time, or decreasing, as improving health services deals with inequities. In this study we compared trends in relative cancer survival ratios in New Zealand and Australia between 2000-05 and 2006-10, using data from the New Zealand Cancer Registry and the Australian Institute for Health and Welfare. Over this period, Australia showed significant improvements (6.0% in men, 3.0% in women in overall 5-year cancer survival, with substantial increases in survival from major cancer sites such as lung, bowel, prostate, and breast cancers. New Zealand had only a 1.8% increase in cancer survival in men and 1.3% in women, with non-significant changes in survival from lung and bowel cancers, although there were increases in survival from prostate and breast cancers. For all cancers combined, and for lung and bowel cancer, the improvements in survival and the greater improvements in Australia were mainly in 1-year survival, suggesting factors related to diagnosis and presentation. For breast cancer, the improvements were similar in each country and seen in survival after the first year. The findings underscore the need to accelerate the efforts to improve early diagnosis and optimum treatment for New Zealand cancer patients to catch up with the progress in Australia.

Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

International Nuclear Information System (INIS)

Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V.

1997-01-01

Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a 'star'-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities

Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

Energy Technology Data Exchange (ETDEWEB)

Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V. [Kurchatov Institute RRC, Moscow (Russian Federation)] [and others

1997-11-01

Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a `star`-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities.

New Zealand optometrists 2006: demographics, working arrangements and hours worked.

Science.gov (United States)

Frederikson, Lesley G; Chamberlain, Kerry; Sangster, Andrew J

2008-07-01

Optometry is a regulated health profession in NZ, with limited student places. With 650 registered optometrists in 2005, the optometrist to population ratio was 1 : 6,291 with no apparent national shortage. If optometrists registered in NZ do not actually live there, a workforce shortage is possible. This paper presents findings from the New Zealand Association of Optometrists 2006 workforce survey of members, which aimed to profile the NZ optometric workforce and to explore factors relating to workforce capacity, job stress and future planning. A questionnaire was developed to collect information on employment status, hours worked and gender distribution of optometrists in New Zealand. It was circulated to 530 active members of the NZ Association of Optometrists representing 86 per cent of the available optometrists. Direct comparisons with the Australian optometric workforce numbers were also undertaken. Of the 243 respondents, 129 (53 per cent) were male. The median age of all respondents was 39 years (46 for males and 34 for females) and 75 per cent of the respondents were aged younger than 50 years. Fifty per cent had practised 15 years or less. Ten per cent of respondents had 'time-out' during their career and this was significantly more likely for females. Nearly half the respondents were self-employed (46 per cent) and eight per cent worked as locums. Part-time employees were more likely to be female and males were more likely to be in full-time self-employment. Half the group was under 40 (51 per cent), which accounted for 86 per cent of the full-time salaried arrangements. Those aged 30 to 39 included 52 per cent of the total part-time salaried workers. The average working week was 34 hours for women and 39 hours for men; the median was 40 hours for both groups. In the typical working week, 80 per cent of an optometrist's time was spent consulting with patients and five per cent was patient-related paperwork. The distribution of work arrangements was

A qualitative evaluation of general practitioners' perceptions regarding access to medicines in New Zealand.

Science.gov (United States)

Babar, Zaheer-Ud-Din; Grover, Piyush; Butler, Rachael; Bye, Lynne; Sheridan, Janie

2012-01-01

The objective of this study was to evaluate general practitioners' (GPs) perceptions regarding access to medicines in New Zealand. Qualitative. Primary care. GPs. GPs' views and perceptions. GPs were of the view that the current range of medicines available in New Zealand was reasonable; however, it was acknowledged that there were some drugs that patients were missing out on. When considering the range of subsidised medicines available in New Zealand, some GPs felt that there had been an improvement over recent years. It was highlighted that unexpected funding changes could create financial barriers for some patients and that administrative procedures and other complexities created barriers in receiving a subsidy for restricted medicines. GPs also reported problems with the availability and sole supply of certain medicines and claimed that switching from a branded medicine to its generic counterpart could be disruptive for patients. The research concluded that although there were some issues with the availability of certain drugs, most GPs were satisfied with the broader access to medicines situation in New Zealand. This view is to contrary to the situation presented by the pharmaceutical industry. The issues around sole supply, the use of generic medicines and the administrative barriers regarding funding of medicines could be improved with better systems. The current work provides a solid account of what GPs see as the advantages and disadvantages of the current system and how they balance these demands in practice.

SeaWiFS data from oceanic waters around New Zealand: Validation and applications

Science.gov (United States)

Richardson, K.; Boyd, P.; Gall, M.; Pinkerton, M.

Satellite observations of ocean colour are the only realistic way to measure phytoplankton abundance at regional and global scales. NASA's Sea-viewing Wide Field -o f-view Sensor (SeaWiFS) began operation in September 1997 and is still providing data today. The data are of particular value to New Zealand, which has the fourth largest Exclusive Economic Zone (EEZ) in the world (some 4 million km2 ). Analysis of moderate resolution (9 km) SeaWiFS monthly Standard Mapped Images has substantially increased knowledge of the dynamics of chlorophyll concentrations around New Zealand. SeaWiFS data over nearly three years shows that northern New Zealand Subtropical and Tasman Sea waters follow a classical cycle of spring and autumn chlorophyll blooms consistent with production being co-limited by nitrate and light. Subantarctic Waters south of New Zealand had a low-magnitude annual cycle of chlorophyll abundance that peaked in early autumn, consistent with production being principally iron-limited. Chlorophyll was generally highest in the Subtropical Front either side of New Zealand where Subtropical and Subantarctic waters mix. NIWA (National Institute of Water and Atmospheric Research) has been receiving and processing high resolution (1.1 km) SeaWiFS data for the NZ region since May 2000. In addition to this, extensive bio-optical data from a number of NIWA cruises are being used to validate the satellite data and assess the accuracy of the ocean products in New Zealand open ocean and coastal waters. The performance of the SeaWiFS chlorophyll-a algorithm (OC4v4) has been investigated by comparing high-precision in situ measurements of the underwater radiation field with measurements of phytoplankton pigment concentration. Analyses of these results suggest that the algorithm may be performing well in the open ocean for chlorophyll- a concentrations below 0.3-0.4 mg m-3 but overestimating by a factor of two or more at higher concentrations. NIWA believes that ocean colour

A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development

Directory of Open Access Journals (Sweden)

Murugesh Arunachalam

2007-12-01

formulating strategies for sustainable development of the Taupo District in New Zealand. Alternating between our pre-understanding and the empirical data, a process known as “fusion of horizons” (Gadamer, 1975 in philosophical hermeneutics, is a means by which theories can be developed. This interpretive study indicates that meaning of accountability can be extended beyond a narrow conventional sense portraying accountability as a process of providing an account. Accountability also involves other dimensions such as moral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility. From a communitarian perspective these dimensions of accountability emphasise the centrality of community and communal values. Accountability for environmental and social issues extends beyond the domain of corporations, and involves community participation.

Health promotion funding, workforce recruitment and turnover in New Zealand.

Science.gov (United States)

Lovell, Sarah A; Egan, Richard; Robertson, Lindsay; Hicks, Karen

2015-06-01

Almost a decade on from the New Zealand Primary Health Care Strategy and amidst concerns about funding of health promotion, we undertook a nationwide survey of health promotion providers. To identify trends in recruitment and turnover in New Zealand's health promotion workforce. Surveys were sent to 160 organisations identified as having a health focus and employing one or more health promoter. Respondents, primarily health promotion managers, were asked to report budget, retention and hiring data for 1 July 2009 through 1 July 2010. Responses were received from 53% of organisations. Among respondents, government funding for health promotion declined by 6.3% in the year ended July 2010 and health promoter positions decreased by 7.5% (equalling 36.6 full-time equivalent positions). Among staff who left their roles, 79% also left the field of health promotion. Forty-two organisations (52%) reported employing health promoters on time-limited contracts of three years or less; this employment arrangement was particularly common in public health units (80%) and primary health organisations (57%). Among new hires, 46% (n=55) were identified as Maori. Low retention of health promoters may reflect the common use of limited-term employment contracts, which allow employers to alter staffing levels as funding changes. More than half the surveyed primary health organisations reported using fixed-term employment contracts. This may compromise health promotion understanding, culture and institutional memory in these organisations. New Zealand's commitment to addressing ethnic inequalities in health outcomes was evident in the high proportion of Maori who made up new hires.

Ghana : Accounting and Auditing

OpenAIRE

World Bank

2004-01-01

This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

The work-related fatal injury study: numbers, rates and trends of work-related fatal injuries in New Zealand 1985-1994.

Science.gov (United States)

Feyer, A M; Langley, J; Howard, M; Horsburgh, S; Wright, C; Alsop, J; Cryer, C

2001-01-26

To determine the number and rates of work-related fatal injuries by employment status, occupation, industry, age and gender in New Zealand 1985-1994. Potential cases of work-related injury deaths of persons aged 15-84 years were identified from the national electronic mortality data files. Main exclusions were deaths due to suicide and deaths due to motor vehicle crashes. The circumstances of the deaths of each fatal incident meeting inclusion criteria were then reviewed directly from coronial files to determine work-relatedness. The rate of work-related fatal injury in New Zealand was 5.03/100000 workers per year for the study period. There was a significant decline in crude rate over the study period. However, this was in substantial part accounted for by changes in occupation and industry mix. Older workers, male workers, self-employed workers, and particular occupational groups, all had substantially elevated rates. Agricultural and helicopter pilots, forestry workers and fishery workers had the highest rates. Farmers, forestry workers, and fishery workers also had high numbers of deaths, together accounting for nearly 40% of all deaths. This study has demonstrated that work-related fatal injury remains a pressing problem for New Zealand. Several areas in urgent need of prevention efforts were highlighted.

Perceptions of migrant doctors joining the New Zealand medical workforce.

Science.gov (United States)

Lillis, Steven; St George, Ian; Upsdell, Ruth

2006-02-17

New Zealand, like many first World countries, has become increasingly dependent on overseas-trained doctors (OTDs). This qualitative study identifies and explores issues of concern to OTDs when first integrating into the New Zealand medical system through the New Zealand Registration Examination (NZREX) pathway. The data were collected using semistructured interviews and focus groups involving 10 OTDs who were working in a New Zealand hospital. The study identified four key issues: work issues which included difficulty finding employment and difficulty integrating into their work role; a bridging programme which improved the ability of OTDs to gain knowledge and experience of the New Zealand medical working environment; financial difficulties which were a major impediment to attaining registration and a career pathway in New Zealand; and bureaucratic barriers (including examinations and information availability), which were seen as necessary but unsympathetic processes in gaining registration. Sociocultural educational theory provides a useful framework for understanding the difficulties faced by OTDs integrating into a New Zealand medical workforce.

Does Board Independence Matter? Evidence from New Zealand

Directory of Open Access Journals (Sweden)

Hardjo Koerniadi

2012-06-01

Full Text Available This paper examines the effects of the presence of independent directors on firm value using both market-based performance measures (Tobin’s Q ratio and EVA and accounting-based ratios (ROA and ROE. We find that, instead of adding value, independent directors in NewZealand negatively affect firm value. We also find that, consistent with stewardship theory,independent directors have a positive effect on firm value only when they are in the minority.These findings are important given the increasing trend toward independence in corporate boards around the globe and suggest that board independence may not generally be suitable for countries where managers are considered as active partners along with other stakeholders in companies.

Community health promotion approaches within institutions for disabled

DEFF Research Database (Denmark)

Holm, Jesper

From a two years study of 3 special educational institutions for disabled in Zealand, Denmark, we have done qualitative studies of the focus-areas that the institutions have pointed out as their Best Practices of Health Promotion in everyday life. We have in general followed research questions......: What practices do special institutions for people with developmental disabilities believe to be health promoting, and will a research based reconstruction of these practices with health promotion concepts have anything to offer for professionals in this area? How will the involved parties experience...... each other practices and is possible to establish a mutual institutional learning process, as a surplus to normal quality control (NPM)? What understandings of psyche, individual, mind-body-spirit, health promotion etc. are involved in these practices, and how do they relate to the institutional...

CHARACTERISTICS OF GRADUATE ACCOUNTING PROGRAMS: AN ANALYSIS OF UNIVERSITIES IN ENGLISH-SPEAKING COUNTRIES

Directory of Open Access Journals (Sweden)

Sandra Rolim Ensslin

2012-09-01

Full Text Available The literature indicates there is a shortage of professors of accounting. For some researchers this lack is related to the high price paid to obtain an advanced degree in this area. According to the American Accounting Association (AAA, graduate programs need to be more attractive, less stressful and less expensive for students. Therefore, the objective of this study is to map the characteristics of the selection process, the courses offered and the requirements to obtain a master’s degree in accounting from universities located in English-speaking. This study can be classified as descriptive, with a theoretical-conceptual nature and a qualitative approach. We rely on secondary sources and apply inductive logic. The main results are that in the United States, 71% of the programs require candidates to have knowledge of accounting, finance, economics, taxes, statistics and mathematics; 75% of Australian universities require a minimum score on the TOEFL for foreign students, 20% have a minimum GPA and 10% require taking the GMAT; and no Canadian university requires a letter of recommendation. Regarding the purpose of the courses, 88% of the institutions that offer master programs in accounting focus on improved professional qualification of accountants. In Australia, 30% of the programs last 18 months, while in Canada this figure is 66% and in New Zealand, 50% of the programs last at least two years. With respect to the graduation requirements, 82% of the universities require between 4 and 9 mandatory disciplines. In conclusion, the master programs in the United States and United Kingdom are relatively more demanding with respect to the degree requirements than in the other countries investigated.

The Promotion of Teaching Excellence in Higher Education: A Comparison of the Australian and New Zealand Approaches

Science.gov (United States)

Abbott, Malcolm

2012-01-01

In this paper a comparison is made between the structure and operations of the Australian Learning and Teaching Council and the Ako Aotearoa National Centre for Tertiary Teaching Excellence of New Zealand. Both of these organisations were established in the mid 2000s and were created at a time when higher education institutions in both countries…

Strategic perspective: Nuclear issues in the New Zealand media

International Nuclear Information System (INIS)

Fridriksson, L.N.

1992-01-01

New Zealand's anti-nuclear policy drew international attention and threw the nation into a foreign policy crisis with the United States over the trilateral mutual security pact ANZUS. After more than a year of diminished intelligence and military cooperation, New Zealand was expelled from the alliance. This study involved a content analysis of coverage of these events and other nuclear issues in selected newspapers of New Zealand and the United States. Research points to the roles of the media as a critical one in the overall relations among countries. Through their frequent use of official government sources, the media tend to uphold the government line or status quo with regard to foreign affairs. This study sought to identify the nuclear issues covered in the New Zealand and US media, the characteristics of that coverage, the sources of that coverage and how coverage varied during changing US-New Zealand relations. The official frame prevailed in coverage of nuclear issues. In the New Zealand and US newspapers under study, most sources of nuclear issue news were government officials. This research also found that most coverage of nuclear issues in the New Zealand media was related to some aspect of US interests, and that coverage of New Zealand's policy in the US media was covered most often when related to the United States. Nuclear issue coverage was most often not crisis-oriented in New Zealand and US newspapers, but coverage of all nuclear issues increased dramatically during the period of the ANZUS policy crisis. This study found a number of changes in nuclear issue coverage in the New Zealand media after the policy crisis was resolved. Among those changes were a tendency to focus less on economic and trade effects of the anti-nuclear policy, a tendency to focus more on ties with other South Pacific nations, use more sources from those countries, and a tendency to focus less on the moral and ethical position of the country

[Current situation of acupuncture in New Zealand].

Science.gov (United States)

Li, Xiaoji; Hu, Youping

2017-04-12

The beginning of TCM acupuncture in New Zealand dates back to the middle of 19th century. After self-improvement for more than 100 years, TCM acupuncture has gained a considerable development. From the perspective of history and current situation, the development of acupuncture in New Zealand was elaborated in this article; in addition, the sustainable development of acupuncture was discussed from the perspective of education and training. In New Zealand, the TCM acupuncture and dry needling have played a dominant role in acupuncture treatments, which are practiced by TCM practitioners and physical therapists. The TCM acupuncture is widely applied in department of internal medicine, surgery, gynecology, and pediatrics, etc., while the dry needling is li-mited for traumatology and pain disorder. Therefore, including TCM acupuncture into the public medical and educational system in New Zealand should be an essential policy of Ministry of Health to provide welfare for the people.

Incidence, trends and demographics of Staphylococcus aureus infections in Auckland, New Zealand, 2001-2011.

Science.gov (United States)

Williamson, Deborah A; Lim, Alwin; Thomas, Mark G; Baker, Michael G; Roberts, Sally A; Fraser, John D; Ritchie, Stephen R

2013-12-03

New Zealand has a higher incidence of Staphylococcus aureus disease than other developed countries, with significant sociodemographic variation in incidence rates. In contrast to North America, the majority of disease is due to methicillin-susceptible S. aureus (MSSA), although relatively little is known about the comparative demographics of MSSA and methicillin-resistant S. aureus (MRSA) infections in New Zealand. Our objectives were to describe the trends, incidence and patient demographics of all S. aureus infections in patients presenting to our institution between 2001 and 2011, and compare the epidemiology of MSSA and MRSA infections. We identified all patients with S. aureus infections over the study period. A unique S. aureus infection was defined as the first positive S. aureus culture taken from the same patient within a thirty-day period. Standard definitions were used to classify episodes into community- or healthcare-associated S. aureus infection. There were 16,249 S. aureus infections over the study period. The incidence increased significantly over the study period from 360 to 412 per 100,000 population (P New Zealand. The significant increase in community-associated S. aureus infections is of public health importance. Future studies should investigate the reasons underlying this concerning trend.

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Pesticides in water supply wells in Zealand, Denmark: A statistical analysis

DEFF Research Database (Denmark)

Malaguerra, Flavio; Albrechtsen, Hans-Jørgen; Thorling, Lærke

2012-01-01

Data from the Danish National Borehole Database are used to predict drinking water well vulnerability to contamination by pesticides, and to identify the dominant mechanisms leading to well pollution in Zealand, Denmark. The frequency of detection and concentrations of 4 herbicides and 3 herbicide...... metabolites are related to factors accounting for geology (thicknesses of sand, clay and chalk layers), geographical location (distance to surface water and distance to contaminated sites), redox conditions and well depth using logistic regression, the binomial test and Spearman correlation techniques....... Results show that drinking water wells located in urban areas are more vulnerable to BAM and phenoxy acids contamination, while non-urban area wells are more subject to bentazone contamination. Parameters accounting for the hydraulic connection between the well and the surface (well depth and thickness...

International tourism and economic growth in New Zealand

OpenAIRE

Mohammad Jaforullah

2015-01-01

This paper examines whether the tourism-led growth hypothesis holds for the New Zealand economy. Using unit root tests, cointegration tests and vector error correction models, and annual data over the period 1972-2012 on international tourism expenditure, real gross domestic product (GDP) and the exchange rate for New Zealand, it finds that the tourism-led growth hypothesis holds for New Zealand. The long-run elasticity of real GDP with respect to international tourism expenditure is estimate...

Health economics and health policy: experiences from New Zealand.

Science.gov (United States)

Cumming, Jacqueline

2015-06-01

Health economics has had a significant impact on the New Zealand health system over the past 30 years. In this paper, I set out a framework for thinking about health economics, give some historical background to New Zealand and the New Zealand health system, and discuss examples of how health economics has influenced thinking about the organisation of the health sector and priority setting. I conclude the paper with overall observations about the role of health economics in health policy in New Zealand, also identifying where health economics has not made the contribution it could and where further influence might be beneficial.

The EUA Institutional Evaluation Programme: An Account of Institutional Best Practices

Science.gov (United States)

Rosa, Maria Joao; Cardoso, Sonia; Dias, Diana; Amaral, Alberto

2011-01-01

When evaluating the EUA Institutional Evaluation Programme (IEP), Nilsson "et al." emphasised the interest in creating a data bank on good practices derived from its reports that would contribute to disseminating examples of effective quality management practices and to supporting mutual learning among universities. In IEP, evaluated…

Electroconvulsive Therapy Practice in New Zealand.

Science.gov (United States)

Fisher, Mark Wilkinson; Morrison, John; Jones, Paul Anthony

2017-06-01

The aim of this study was to describe the contemporary practice of electroconvulsive therapy (ECT) in New Zealand. A 53-item questionnaire was sent to all services providing ECT as of December 2015. Electroconvulsive therapy was provided by 16 services covering 15 district health boards funded by the New Zealand government. No private facilities provided ECT. All services providing ECT responded to an online survey questionnaire. Rates of ECT utilization were low relative to similar countries. Survey results indicated ECT was practiced to an overall good standard. Several resource and logistical issues potentially contributing to low ECT utilization were identified. Electroconvulsive therapy in New Zealand is provided using modern equipment and practices. However, overall rates of utilization remain low, perhaps as a result of controversy surrounding ECT and some resourcing issues.

Verification of Egg Farming Systems from The Netherlands and New Zealand Using Stable Isotopes.

Science.gov (United States)

Rogers, Karyne M; van Ruth, Saskia; Alewijn, Martin; Philips, Andy; Rogers, Pam

2015-09-30

�(15)N value of 4.8‰ to account for an organic plant derived diet. Monitoring of New Zealand egg isotopes over the past 7 years suggests that organic eggs should have a minimum δ(15)N value of 6.0‰, and eggs falling below this value should be investigated further by certification authorities.

New Zealand Police and Restorative Justice Philosophy

Science.gov (United States)

Winfree, L. Thomas, Jr.

2004-01-01

In New Zealand, selected sworn police officers called youth aid officers participate in discussions and deliberations concerning the actions required to restore the sense of community balance upset by the actions of juvenile offenders. The author explores a representative sample of all sworn police officers serving in the New Zealand Police,…

Teaching What Matters: A New Conception of Accounting Education

Science.gov (United States)

Hurt, Bob

2007-01-01

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

Incidence, trends and demographics of Staphylococcus aureus infections in Auckland, New Zealand, 2001–2011

Science.gov (United States)

2013-01-01

Background New Zealand has a higher incidence of Staphylococcus aureus disease than other developed countries, with significant sociodemographic variation in incidence rates. In contrast to North America, the majority of disease is due to methicillin-susceptible S. aureus (MSSA), although relatively little is known about the comparative demographics of MSSA and methicillin-resistant S. aureus (MRSA) infections in New Zealand. Methods Our objectives were to describe the trends, incidence and patient demographics of all S. aureus infections in patients presenting to our institution between 2001 and 2011, and compare the epidemiology of MSSA and MRSA infections. We identified all patients with S. aureus infections over the study period. A unique S. aureus infection was defined as the first positive S. aureus culture taken from the same patient within a thirty-day period. Standard definitions were used to classify episodes into community- or healthcare-associated S. aureus infection. Results There were 16,249 S. aureus infections over the study period. The incidence increased significantly over the study period from 360 to 412 per 100,000 population (P New Zealand. The significant increase in community-associated S. aureus infections is of public health importance. Future studies should investigate the reasons underlying this concerning trend. PMID:24299298

Prevalence of Salmonella spp., and serovars isolated from captive exotic reptiles in New Zealand.

Science.gov (United States)

Kikillus, K H; Gartrell, B D; Motion, E

2011-07-01

To investigate the prevalence of Salmonella spp. in captive exotic reptile species in New Zealand, and identify the serovars isolated from this population. Cloacal swabs were obtained from 378 captive exotic reptiles, representing 24 species, residing in 25 collections throughout New Zealand between 2008 and 2009. Samples were cultured for Salmonella spp., and suspected colonies were serotyped by the Institute of Environmental Science and Research (ESR). Forty-three of the 378 (11.4%) reptiles sampled tested positive for Salmonella spp., with 95% CI for the estimated true prevalence being 12-25% in exotic reptiles in this study population. Lizards tested positive for Salmonella spp. more often than chelonians. Agamid lizards tested positive more often than any other family group, with 95% CI for the estimated true prevalence being 56-100%.. Six Salmonella serovars from subspecies I and two from subspecies II were isolated. The serovar most commonly isolated was S. Onderstepoort (30.2%), followed by S. Thompson (20.9%), S. Potsdam (14%), S. Wangata (14%), S. Infantis (11.6%) and S. Eastbourne (2.3%). All of the subspecies I serovars have been previously reported in both reptiles and humans in New Zealand, and include serovars previously associated with disease in humans. This study showed that Salmonella spp. were commonly carried by exotic reptiles in the study population in New Zealand. Several serovars of Salmonella spp. with known pathogenicity to humans were isolated, including S. Infantis, which is one of the most common serovars isolated from both humans and non-human sources in New Zealand. The limitations of this study included the bias engendered by the need for voluntary involvement in the study, and the non-random sampling design. Based on the serovars identified in this and previous studies, it is recommended native and exotic reptiles be segregated within collections, especially when native reptiles may be used for biodiversity restoration

Corporal punishment and child maltreatment in New Zealand.

Science.gov (United States)

Kelly, Patrick

2011-01-01

On 2 May, 2007, the New Zealand Parliament passed a law repealing Section 59 of the Crimes Act. In so doing, New Zealand became the first English-speaking nation in the world to make corporal punishment of a child illegal. The passage of this legislation was surrounded by intense and persistent public debate, and supporters of corporal punishment continue to advocate against the law change to the present day. In Sweden, where the first stage of similar repeal took place in 1957, it may be difficult for many to understand the strength of the public opposition to this change in New Zealand. This article will present a viewpoint on the evolution of the debate in New Zealand, review the wider context of child maltreatment and family violence in New Zealand and summarize a range of attempts to prevent or intervene effectively in the cycle of dysfunction. Child maltreatment and family violence are public health issues of great importance, and a stain on all societies. While corporal punishment may be a significant contributing factor, there is no single 'solution'. Change must occur on multiple levels (political, economic, cultural, familial and professional) before the tide will turn.

Asia-Born New Zealand-Educated Business Graduates' Transition to Work

Science.gov (United States)

Anderson, Vivienne; McGrath, Terry; Butcher, Andrew

2014-01-01

In 2008 the Asia New Zealand Foundation commissioned a three-year project examining Asia-born New Zealand-educated business graduates' study to work transitions. Data were collected through annual online surveys and in-depth interviews. Graduates were asked to discuss their post-study experiences, reflections on studying in New Zealand, and…

Hyperomma of New Zealand (Coleoptera: Staphylinidae: Paederinae)

DEFF Research Database (Denmark)

Schomann, Andrea Maria

In this project a classical taxonomical revision of the New Zealand species of Hyperomma was conducted, as well as a broader molecular phylogenetic study revolving around this flightless genus, which occurs in Australia and New Zealand only. Seventeen new species were described, two new synonymies....... Additionally, the extinct Cretaceous staphylinid genus Apticax was described connected with a short review on fossil Paederinae and closely related fossils....... found, 8 known species re-described after contemporary standards, and a species inventory with keys to those 25 species and the paederine genera occurring in New Zealand was produced. The genus was placed in the phylogenetic context of its subfamily, Paederinae, for which a robust phylogenetic...

Stakeholder perspectives of the future of accessible tourism in New Zealand

Directory of Open Access Journals (Sweden)

Brielle Gillovic

2015-10-01

Full Text Available Purpose – The purpose of this paper is to put forward the argument that New Zealand�s tourism industry generally fails to acknowledge the importance of the access market. Despite anecdotal evidence of the market's value and strong legislation, New Zealand�s access market arguably remains underserviced and misunderstood. The current research sought to explore social and business rationales to support a future for accessible tourism in New Zealand, from the perspectives of its key stakeholders. It sought to uncover contemporary issues in the tourism industry, to examine the capacity and context for which issues can be addressed and overcome, to achieve a future for accessible tourism in New Zealand. Design/methodology/approach – Under the interpretive paradigm, original, exploratory research was conducted. Semi-structured interviews were carried out with ten key New Zealand tourism industry stakeholders who agreed to participate in the research. Qualitative data were thematically analysed. The following five key themes inductively emerged from the data: "Accessibility as a human right: Developing a culture of accessibility"; "Accessible tourism: Good for business?"; "Bottom-up, market-led approach"; "Leadership from the top: Moving from apathy to action"; and "Meeting somewhere in the middle". The five themes correspond to themes evidenced in the wider literature and present propositions for the future development of accessible tourism in New Zealand. Findings – Findings revealed stakeholder opinions of an industry exemplifying minimal awareness and consideration for accessibility. Accessibility was perceived to be an issue of social change, requiring the achievement of a cultural shift where accessibility is envisioned as a cultural norm necessary for the future. Whilst top-down leadership and support were deemed pertinent, ownership and accountability were seen to be crucial at the lower, operational levels of the industry. A "meeting

Updating the New Zealand Glacier Inventory

Science.gov (United States)

Baumann, S. C.; Anderson, B.; Mackintosh, A.; Lorrey, A.; Chinn, T.; Collier, C.; Rack, W.; Purdie, H.

2017-12-01

The last complete glacier inventory of New Zealand dates from the year 1978 (North Island 1988) and was manually constructed from oblique aerial photographs and geodetic maps (Chinn 2001). The inventory has been partly updated by Gjermundsen et al. (2011) for the year 2002 (40% of total area) and by Sirguey & More (2010) for the year 2009 (32% of total area), both using ASTER satellite imagery. We used Landsat 8 OLI/TIRS satellite data from February/March 2016 to map the total glaciated area. Clean and debris-covered ice were mapped semi-automatically. The band ratio approach was used for clean ice (ratio: red/SWIR). We mapped debris-covered ice using a supervised classification (maximum likelihood). Manual post processing was necessary due to misclassifications (e.g. lakes, clouds) or mapping in shadowed areas. It was also necessary to manually combine the clean and debris-covered parts into single glaciers. Additional input data for the post processing were Sentinel 2 images from the same time period, orthophotos from Land Information New Zealand (resolution: 0.75 m, date: Nov 2014), and the 1978/88 outlines from the GLIMS database (http://www.glims.org/). As the Sentinel 2 data were more heavily cloud covered compared to the Landsat 8 images, they were only used for post processing and not for the classification itself. Initial results show that New Zealand glaciers covered an area of about 1050 km² in 2016, a reduction of 16% since 1978. Approximately 17% of glacier area was covered in surface debris. The glaciers in the central Southern Alps around Mt Cook reduced in area by 24%. Glaciers in the North Island of New Zealand reduced by 71% since 1988, and only 2 km² of ice cover remained in 2016. Chinn, TJH (2001). "Distribution of the glacial water resources of New Zealand." Journal of Hydrology (NZ) 40(2): 139-187 Gjermundsen, EF, Mathieu, R, Kääb, A, Chinn, TJH, Fitzharris, B & Hagen, JO (2011). "Assessment of multispectral glacier mapping methods and

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

Energy scenarios for New Zealand

Energy Technology Data Exchange (ETDEWEB)

Harris, G. S.; Ellis, M. J.; Scott, G. C.; Wood, J. R.

1977-10-15

Three energy scenarios have been formulated for New Zealand. They concentrate on those aspects of society which have a direct bearing on energy, emphasizing three important issues: major shifts in society's values in relation to material wealth, pollution, and resources. The scenarios make assumptions that certain overall social conditions would prevail so that all decisions of government, the private sector, and individuals would be governed by the requirement to conform to the scenario theme in a way not possible under existing social and political conditions. The 3 scenarios are known as Continuation, Low New Zealand Pollution, and Limited Growth.

Some Thoughts About Accounting Conceptual Framework and Standards for Awqaf Institutions

OpenAIRE

Adnan, Muhammad Akhyar; Sulaiman, Maliah; Nor, Putri Nor Suad Megat Mohd

2007-01-01

The awqaf institutions are, perhaps the less developed Islamic financial institutions compared to banking, insurance and zakat. However, these institutions are numerous and widespread all over the world, particularly in the countries where Muslim population is in existence. The attention to awqaf institutional development just took place in the last three to five years back. It is perhaps, why the development of these institutions seemed to be left far behind than other Islamic institutions. ...

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

Science.gov (United States)

Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

The Relevance of Business Law Education for Future Accountants: A New Zealand Perspective

Science.gov (United States)

McCourt, Alison; Low, Mary; Tappin, Ella

2013-01-01

The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the…

Pacemaker Use in New Zealand - Data From the New Zealand Implanted Cardiac Device Registry (ANZACS-QI 15).

Science.gov (United States)

Larsen, P D; Kerr, A J; Hood, M; Harding, S A; Hooks, D; Heaven, D; Lever, N A; Sinclair, S; Boddington, D; Tang, E W; Swampillai, J; Stiles, M K

2017-03-01

The New Zealand Cardiac Implanted Device Registry (Device) has recently been developed under the auspices of the New Zealand Branch of the Cardiac Society of Australia and New Zealand. This study describes the initial Device registry cohort of patients receiving a new pacemaker, their indications for pacing and their perioperative complications. The Device Registry was used to audit patients receiving a first pacemaker between 1 st January 2014 and 1 st June 2015. We examined 1611 patients undergoing first pacemaker implantation. Patients were predominantly male (59%), and had a median age of 70 years. The most common symptom for pacemaker implantation was syncope (39%), followed by dizziness (30%) and dyspnoea (12%). The most common aetiology for a pacemaker was a conduction tissue disorder (35%), followed by sinus node dysfunction (22%). Atrioventricular (AV) block was the most common ECG abnormality, present in 44%. Dual chamber pacemakers were most common (62%), followed by single chamber ventricular pacemakers (34%), and cardiac resynchronisation therapy - pacemakers (CRT-P) (2%). Complications within 24hours of the implant procedure were reported in 64 patients (3.9%), none of which were fatal. The most common complication was the need for reoperation to manipulate a lead, occurring in 23 patients (1.4%). This is the first description of data entered into the Device registry. Patients receiving a pacemaker were younger than in European registries, and there was a low use of CRT-P devices compared to international rates. Complications rates were low and compare favourably to available international data. Copyright © 2016 Australian and New Zealand Society of Cardiac and Thoracic Surgeons (ANZSCTS) and the Cardiac Society of Australia and New Zealand (CSANZ). Published by Elsevier B.V. All rights reserved.

AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

Science.gov (United States)

Reinstein, A; Dery, R J

1999-10-01

The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

Community Psychology in Australia and Aotearoa/New Zealand

Science.gov (United States)

Fisher, Adrian T.; Gridley, Heather; Thomas, David R.; Bishop, Brian

2008-01-01

Community psychology in Australia and Aotearoa/New Zealand reflect interesting parallels and convergences. While both have a strong educational basis influenced by North American publications, they have developed foci and forms of practice reflecting the cultural, political, and historic underpinnings of these two countries. In New Zealand,…

Service management: New Zealand's model of resource management.

Science.gov (United States)

Malcolm, L

1990-12-01

The health system in New Zealand, which in many respects is similar to that of the United Kingdom NHS, is currently undergoing massive change. In 1989 fourteen area health boards were formed, each board being accountable to the minister of health for achieving health goals and providing comprehensive health services for its defined population. This process has been assisted by the promulgation of a set of national health goals and a national health charter. Within area health boards the principle of general management is being implemented. Organisational structures are moving away from hospitals to services in a process which is being called service management which may be defined as the decentralisation of general management to the clinical workface. Similar in many respects to the resource management initiatives in the NHS it brings together medical, nursing and business management at the operational level with one person being accountable for the achievement of quality of care objectives within a budgetary framework. Budgetary restraints in excess of 10% have been achieved in the last 12 months partly through the service management process. Service management is seen to be a major paradigm shift in health services organisation and could be of international significance in its potential for achieving medical accountability for cost containment and quality assurance, and for coordinating care across agency and disciplinary boundaries.

Accountability: new challenges, new forms

NARCIS (Netherlands)

van Woerkum, C.; Aarts, N.

2012-01-01

The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

Spatial Dependence and Determinants of Dairy Farmers' Adoption of Best Management Practices for Water Protection in New Zealand

Science.gov (United States)

Yang, Wei; Sharp, Basil

2017-04-01

This paper analyses spatial dependence and determinants of the New Zealand dairy farmers' adoption of best management practices to protect water quality. A Bayesian spatial durbin probit model is used to survey data collected from farmers in the Waikato region of New Zealand. The results show that farmers located near each other exhibit similar choice behaviour, indicating the importance of farmer interactions in adoption decisions. The results also address that information acquisition is the most important determinant of farmers' adoption of best management practices. Financial problems are considered a significant barrier to adopting best management practices. Overall, the existence of distance decay effect and spatial dependence in farmers' adoption decisions highlights the importance of accounting for spatial effects in farmers' decision-making, which emerges as crucial to the formulation of sustainable agriculture policy.

Measuring Economic Growth in New Zealand

OpenAIRE

Peter Mawson

2002-01-01

This paper examines New Zealand’s ranking in the OECD based on real GDP per capita. The fall in ranking experienced by New Zealand implies that real GDP per capita growth in New Zealand has been relatively poor in comparison to other OECD countries. The paper examines the history of New Zealand’s growth rate and explores the differences between various techniques for measuring average growth rates. The approaches are all shown to be variants of the average annual growth rate but differ in ter...

Anti-Nuclear Attitudes in New Zealand and Australia,

Science.gov (United States)

1985-12-01

Wellington, 5 March 1985. 5. John Henderson, Keith Jackson , Richard Kennawav, eds. Beyond New Zealand; The Foreign Policy of a Small State. (Auckland...the city of San Francisco this first day of September, 1951. For Australia: PERCY C. SPENDER For New Zealand: C.A. BERENDSEN For the United States of

The two faces of Robert Fitzroy, Captain of HMS Beagle and governor of New Zealand.

Science.gov (United States)

Paul, Diane B; Stenhouse, John; Spencer, Hamish G

2013-09-01

Robert FitzRoy, Captain of HMS Beagle and second governor of New Zealand, has two contradictory reputations among modern academics. Evolutionary biologists and Darwin scholars generally view FitzRoy as a supporter of slavery, famously quarrelling with the abolitionist Darwin over that topic during a Brazilian stopover early in the voyage of HMS Beagle. He is also regarded as a political and religious reactionary, taking a biblically creationist position at the infamous 1860 Oxford meeting of the British Association for the Advancement of Science. New Zealand historians, however, view his record as governor much more positively. They emphasize that FitzRoy was wildly unpopular with the British settlers because of his enlightened insistence that the native Maori should be treated fairly. We outline the history of these seemingly inconsistent views and examine the evidence for each. We conclude by suggesting that a more nuanced account of FitzRoy's career would surely be more thought-provoking as well as respectful of the facts.

Status of Radiotherapy around the World: Australia, New Zealand and Papua New Guinea. Chapter 25.8

International Nuclear Information System (INIS)

Koh, Eng-Siew; Hanna, T.P.; Barton, M.B.

2017-01-01

Australia has a population of over 22 million and New Zealand 4 million people. Both are classified as high income countries. In 2007, there were over 100 000 new cases of cancer diagnosed in Australia (excluding basal and squamous cell carcinoma of the skin), with the most commonly diagnosed cancers being prostate, bowel, breast, melanoma of the skin and lung cancer. The incidence profiles are similar in New Zealand. In both countries, lung cancer accounted for the most cancer deaths in 2008 (19%), followed by colorectal, prostate and breast cancers. In Australia, the age standardized death rate per 100 000 population due to cancer is 140.8 for men and 92.9 for women. The relative survival rate for cancer patients in Australia is among the best in an international comparison of six developed nations. Radiotherapy services across Australia and New Zealand are predominantly outpatient based and provided in public sector specialist cancer care facilities. According to the IAEA’s DIRAC database, there are currently 69 radiotherapy centres in Australia and eight in New Zealand. Megavoltage linacs for standard 3-D external beam radiotherapy, brachytherapy, as well as stereotactic radiotherapy for both cranial and extracranial applications are available in selected large metropolitan based centres. Across Australia and New Zealand, a wide range of current imaging technologies, including CT, magnetic resonance imaging (MRI), and positron emission tomography, are available for incorporation into radiation treatment planning. IMRT was first introduced around 2001 for head and neck cancers and is now available in most radiotherapy centres for selected tumour sites and clinical indications. Papua New Guinea, classified in the low and middle income group, has a current population of over 6.8 million people dispersed over 600 islands. Registrations at the National Cancer Registry do not document the true burden of cancer in Papua New Guinea. It is estimated that there are

Transitioning to a hydrogen economy in New Zealand - An EnergyScape project

Energy Technology Data Exchange (ETDEWEB)

Whitney, Rob; Clemens, Tony; Gardiner, Alister; Leaver, Jonathan

2010-09-15

The project identifies how hydrogen could become a significant contributor to New Zealand's energy system by 2050. Future transport scenarios are modeled with a changing mix of internal combustion engine (ICE), battery electric vehicles (BEV) and fuel cell vehicles (FCV) over the period between the present day and 2050. For scenarios the model takes account of the electricity generation requirements and costs, the resources used, and the renewable content of that electricity generation. With high penetration of FCV, or a mix of FCV and BEV, NZ targets for renewable electricity generation and transport related emission reductions can be achieved.

Sarcoptes scabiei on hedgehogs in New Zealand.

Science.gov (United States)

Kriechbaum, Caroline; Pomroy, William; Gedye, Kristene

2018-03-01

European hedgehogs (Erinaceus europaeus) were introduced into New Zealand from Britain during the period from 1869 to the early 1900s. The only mite found on New Zealand hedgehogs in early studies was Caparinia tripilis, with Sarcoptes scabiei first being reported in 1996. The aim of this study was to investigate the prevalence of Sarcoptes infestation on hedgehogs in New Zealand, the number of mites found and the degree of mange observed. Dead hedgehogs were collected from veterinary clinics, rescue centres, members of the public and from road-kill. Twenty-one (55.3%) of the animals examined had visible skin lesions. Both Caparinia and Sarcoptes mites were identified on microscopic examination with Sarcoptes the most common, being found on over 70% of animals examined (n = 38). The numbers of mites recovered after brushing the head and body ranged from 1 to 5659 (median = 341 mites) with only six animals (22.2%) having fewer than 10 Sarcoptes mites found. Caparinia mites were seen on fewer animals and generally in very low numbers. These findings indicate a change in the mite populations on hedgehogs in New Zealand and that infected animals develop the debilitating hyperkeratotic form of sarcoptic mange without an accompanying hypersensitivity response limiting numbers of mites. Analysis of the cox 1 gene of Sarcoptes from two hedgehogs showed close alignment to sequences derived from a pig with one and from a dog with the second. More work needs to be undertaken to identify the source(s) of the Sarcoptes found on hedgehogs in New Zealand and whether other mammalian hosts may be infected from contact with hedgehogs.

The socio-cultural value of New Zealand wilderness

Science.gov (United States)

Kerry Wray

2011-01-01

New Zealand's wilderness resource has become iconic on both a national and international scale, and provides an important source of cultural identity for many Kiwis (a colloquial term for a New Zealander). Now, in the early 21st Century, however, social changes such as urbanization, globalization, increasing consumerism, and growing international tourism may be...

Accounting for Organizational Innovations

DEFF Research Database (Denmark)

Waldorff, Susanne Boch

2013-01-01

institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

Forests, energy and the New Zealand home

Energy Technology Data Exchange (ETDEWEB)

Lowry, J B

1976-02-25

Any increase in output of electrical energy in New Zealand is in the face of mounting capital requirements and increasingly intractable social costs. However, a peculiarity of New Zealand overall energy distribution is the large proportion of electricity (47%) devoted to domestic heat production. Alternative developments in the use of combustion for this purpose are considered and the unique potential of fuelwood in New Zealand highlighted. Logging wastes and thinnings in existing exotic forests could in theory supply more than current calorific requirements. Inconvenience and inefficiency arising from partial combustion, rather than the low calorific value, have eliminated consideration of fuelwood as a serious fuel option. The actual retail price, on a heat value basis, is at present only about one-fifth that of fuel oil and could become much less. Complete combustion of fuelwood is a realisable possibility. A suitable domestic unit might embody controllable forced draught, countercurrent heating of incoming air, and heat-shielding of combustion zone; all heating applications would use the driven steam of effluent gases. One such device is outlined tentatively. Successful development and widespread adoption of such a unit would have considerable material and social benefits for New Zealand. Research costs would be trivial in relation to potential return.

New Zealand's boiling kettles

Energy Technology Data Exchange (ETDEWEB)

Minkowski, H

1955-04-01

The Wairakei Valley is covered with mud pots, geysers, and steam vents. Aggressive exploitation of the geothermal resources in this area is underway. The geothermal development experience gained in Italy, where the soil is cold and compact, cannot be applied in New Zealand, as the soil is hot and the rock is porous. Drilling in New Zealand must be accompanied by a constant input of cooling emulsion. Special techniques have been developed for cementing the high-temperature boreholes. Test drillings have been made as deep as 1000 m and pressures on the order of 30 kg/cm/sup 2/ have been encountered. As even higher pressures are expected, valves have been designed to support up to 70 kg/cm/sup 2/. A 70 MW pilot-plant, supplied by 27 wells, was expected to be on-line in 1955.

77 FR 44582 - Applications To Serve as Accountability Agents in the Asia Pacific Economic Cooperation (APEC...

Science.gov (United States)

2012-07-30

... Accountability Agent for U.S.-based companies that are subject to Federal Trade Commission jurisdiction as part..., Malaysia, Mexico, New Zealand, Papua New Guinea, Peru, Philippines, Russia, Singapore, Chinese Taipei... CPEA creates a framework for regional cooperation in the enforcement of privacy laws. In the case of...

Decision making for multiple utilization of water resources in New Zealand

Science.gov (United States)

Memon, Pyar Ali

1989-09-01

The Clutha is the largest river in New Zealand. The last two decades have witnessed major conflicts centered on the utilization of the water resources of the upper Clutha river. These conflicts have by no means been finally resolved. The focus of this article is on institutional arrangements for water resource management on the Clutha, with particular reference to the decision-making processes that have culminated in the building of the high dam. It critically evaluates recent experiences and comments on future prospects for resolving resource use conflicts rationally through planning for multiple utilization in a climate of market led policies of the present government. The study demonstrates the inevitable conflicts that can arise within a public bureaucracy that combines dual responsibilities for policy making and operational functions. Hitherto, central government has been able to manipulate the water resource allocation process to its advantage because of a lack of clear separation between its two roles as a policy maker and developer. The conflicts that have manifested themselves during the last two decades over the Clutha should be seen as part of a wider public debate during the last two decades concerning resource utilization in New Zealand. The Clutha controversy was preceded by comparable concerns over the rising of the level of Lake Manapouri during the 1960s and has been followed by the debate over the “think big” resource development projects during the 1980s. The election of the fourth Labour government in 1983 has heralded a political and economic policy shift in New Zealand towards minimizing the role of public intervention in resource allocation and major structural reforms in the relative roles of central and regional government in resource management. The significance of these changes pose important implications for the future management of the Clutha.

Seismic isolation in New Zealand

International Nuclear Information System (INIS)

Skinner, R.I.; Robinson, W.H.; McVerry, G.H.

1989-01-01

Bridges, buildings, and industrial equipment can be given increased protection from earthquake damage by limiting the earthquake attack through seismic isolation. A broad summary of the seismic responses of base-isolated structures is of considerable assistance for their preliminary design. Seismic isolation as already used in New Zealand consists of a flexible base or support combined with some form of energy-dissipating device, usually involving the hysteretic working of steel or lead. This paper presents examples of the New Zealand experience, where seismic isolation has been used for 42 bridges, 3 buildings, a tall chimney, and high-voltage capacitor banks. Additional seismic response factors, which may be important for nuclear power plants, are also discussed briefly

Establishing advanced practice for medical imaging in New Zealand

International Nuclear Information System (INIS)

Yielder, Jill; Young, Adrienne; Park, Shelley; Coleman, Karen

2014-01-01

Introduction: This article presents the outcome and recommendations following the second stage of a role development project conducted on behalf of the New Zealand Institute of Medical Radiation Technology (NZIMRT). The study sought to support the development of profiles and criteria that may be used to formulate Advanced Scopes of Practice for the profession. It commenced in 2011, following on from initial research that occurred between 2005 and 2008 investigating role development and a possible career structure for medical radiation technologists (MRTs) in New Zealand (NZ). Methods: The study sought to support the development of profiles and criteria that could be used to develop Advanced Scopes of Practice for the profession through inviting 12 specialist medical imaging groups in NZ to participate in a survey. Results: Findings showed strong agreement on potential profiles and on generic criteria within them; however, there was less agreement on specific skills criteria within specialist areas. Conclusions: The authors recommend that one Advanced Scope of Practice be developed for Medical Imaging, with the establishment of generic and specialist criteria. Systems for approval of the overall criteria package for any individual Advanced Practitioner (AP) profile, audit and continuing professional development requirements need to be established by the Medical Radiation Technologists Board (MRTB) to meet the local needs of clinical departments. It is further recommended that the NZIMRT and MRTB promote and support the need for an AP pathway for medical imaging in NZ

Establishing advanced practice for medical imaging in New Zealand

Energy Technology Data Exchange (ETDEWEB)

Yielder, Jill, E-mail: j.yielder@auckland.ac.nz [University of Auckland, Auckland (New Zealand); Young, Adrienne; Park, Shelley; Coleman, Karen [University of Otago, Wellington (New Zealand); University of Auckland, Auckland (New Zealand)

2014-02-15

Introduction: This article presents the outcome and recommendations following the second stage of a role development project conducted on behalf of the New Zealand Institute of Medical Radiation Technology (NZIMRT). The study sought to support the development of profiles and criteria that may be used to formulate Advanced Scopes of Practice for the profession. It commenced in 2011, following on from initial research that occurred between 2005 and 2008 investigating role development and a possible career structure for medical radiation technologists (MRTs) in New Zealand (NZ). Methods: The study sought to support the development of profiles and criteria that could be used to develop Advanced Scopes of Practice for the profession through inviting 12 specialist medical imaging groups in NZ to participate in a survey. Results: Findings showed strong agreement on potential profiles and on generic criteria within them; however, there was less agreement on specific skills criteria within specialist areas. Conclusions: The authors recommend that one Advanced Scope of Practice be developed for Medical Imaging, with the establishment of generic and specialist criteria. Systems for approval of the overall criteria package for any individual Advanced Practitioner (AP) profile, audit and continuing professional development requirements need to be established by the Medical Radiation Technologists Board (MRTB) to meet the local needs of clinical departments. It is further recommended that the NZIMRT and MRTB promote and support the need for an AP pathway for medical imaging in NZ.

Working with racism: a qualitative study of the perspectives of Māori (indigenous peoples of Aotearoa New Zealand) registered nurses on a global phenomenon.

Science.gov (United States)

Huria, Tania; Cuddy, Jessica; Lacey, Cameron; Pitama, Suzanne

2014-10-01

Substantial health disparities exist between Māori--the indigenous people of Aotearoa New Zealand--and non-Māori New Zealanders. This article explores the experience and impact of racism on Māori registered nurses within the New Zealand health system. The narratives of 15 Māori registered nurses were analyzed to identify the effects of racism. This Māori nursing cohort and the data on racism form a secondary analysis drawn from a larger research project investigating the experiences of indigenous health workers in New Zealand and Canada. Jones's levels of racism were utilized as a coding frame for the structural analysis of the transcribed Māori registered nurse interviews. Participants experienced racism on institutional, interpersonal, and internalized levels, leading to marginalization and being overworked yet undervalued. Māori registered nurses identified a lack of acknowledgement of dual nursing competencies: while their clinical skills were validated, their cultural skills-their skills in Hauora Māori--were often not. Experiences of racism were a commonality. Racism--at every level--can be seen as highly influential in the recruitment, training, retention, and practice of Māori registered nurses. The nursing profession in New Zealand and other countries of indigenous peoples needs to acknowledge the presence of racism within training and clinical environments as well as supporting indigenous registered nurses to develop and implement indigenous dual cultural-clinical competencies. © The Author(s) 2014.

Accrual based accounting implementation: An approach for modelling major decisions

OpenAIRE

Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

2016-01-01

Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

Pre-Gondwanan-breakup origin of Beauprea (Proteaceae) explains its historical presence in New Caledonia and New Zealand.

Science.gov (United States)

He, Tianhua; Lamont, Byron B; Fogliani, Bruno

2016-04-01

New Caledonia and New Zealand belong to the now largely submerged continent Zealandia. Their high levels of endemism and species richness are usually considered the result of transoceanic dispersal events followed by diversification after they re-emerged from the Pacific Ocean in the mid-Cenozoic. We explore the origin and evolutionary history of Beauprea (Proteaceae), which is now endemic to New Caledonia but was once spread throughout eastern Gondwana, including New Zealand. We review the extensive Beauprea-type pollen data in the fossil records and analyze the relationship of these fossil taxa to extant genera within Proteaceae. We further reconstruct the phylogenetic relations among nine extant species of Beauprea and estimate the age of the Beauprea clade. By incorporating extinct taxa into the Beauprea phylogenetic tree, we reconstruct the ancient distribution of this genus. Our analysis shows that Beauprea originated c. 88 Ma (million years ago) in Antarctica-Southeastern Australia and spread throughout Gondwana before its complete breakup. We propose that Beauprea, already existing as two lineages, was carried with Zealandia when it separated from the rest of Gondwana c. 82 Ma, thus supporting an autochthonous origin for Beauprea species now in New Caledonia and historically in New Zealand up to 1 Ma. We show that the presence of Beauprea through transoceanic dispersal is implausible. This means that neither New Caledonia nor New Zealand has been entirely submerged since the Upper Cretaceous; thus, possible vicariance and allopatry must be taken into account when considering the high levels of endemism and species richness of these island groups.

Pressures and Resistance to the Introduction of Skills in Business Administration and Accounting Education in Spain: A New Institutional Theory Analysis

Science.gov (United States)

Gonzalez, Jose Maria Gonzalez; Montano, Jose Arquero; Hassall, Trevor

2009-01-01

Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation…

Microbial biopesticides for control of invertebrates: Progress from New Zealand.

Science.gov (United States)

Glare, Travis R; O'Callaghan, Maureen

2017-11-28

Biopesticides are needed for control of endemic and invasive pests impacting New Zealand's primary sectors including pests that are emerging as a result of climate change and farming intensification. Products developed in New Zealand are usually based on endemic strains of microorganisms, including new species/strains with novel modes of action. For example, Invade and BioShield were developed using endemic strains of the bacterium Serratia entomophila, for use in New Zealand only. To date, most of these home-grown products have either struggled for market share or have remained in small niche markets. However, the number of products registered for use has been steadily increasing in response to consumer demand. Factors limiting past use of biopesticides in New Zealand include market size, registration costs and limited efficacy over a range of climatic zones. Many promising new agents are currently under development as biopesticides with international applications and the launch of several new start-up companies suggests a brighter future for biopesticide use in New Zealand. Copyright © 2017 Elsevier Inc. All rights reserved.

Annual Report and Accounts 2000 Radiological Protection Institute of Ireland

International Nuclear Information System (INIS)

2002-01-01

This report outlines the work of the Radiological Protection Institute of Ireland (RPII) during 2000. The report highlights its report published a year ago on the safety of the storage tanks holding liquid high-level radioactive waste at Sellafield. This report has gained heightened relevance from the fear, following September 11, of a terrorist attack on Sellafield. Also detailed in the report is the programme of monitoring of the radioactive contamination of the Irish sea caused by discharges from Sellafield which continues to be an important area of the Institute's work. A major focus is on the levels of technetium-99, which rose sharply from 1994 to 1998. Since 1998 these levels have begun to decrease, but are still considerably above pre-1994 levels, and remain a significant cause of concern. Also of considerable current interest is the key role assigned to the Institute under the National Emergency Plan for Nuclear Accidents. The Institute has further developed the capability of the computer model ARGOS (Accident Reporting and Guiding Operational System), which would enable it to predict the dispersion pattern of a plume of radioactive material being transported in the atmosphere towards Ireland from a disaster at a nuclear installation overseas. This prediction would be a vital element in ensuring an optimum response to a nuclear disaster affecting Ireland. The lung cancer risk associated with exposure to high levels of naturally occurring radon gas in buildings continues to be an important concern for the Institute. The Institute's nationwide survey of radon levels in primary and secondary level schools, commissioned by the Minister for Education and Science, and aimed at eliminating the exposure of children and staff to elevated radon levels in schools, has been highly successful and is entering its final stages. New legislation introduced in 2000 addresses the issue of radon in workplaces, and the Institute's implementation of this legislation has got

New directions in New Zealand local government

Directory of Open Access Journals (Sweden)

Peter McKinlay

2010-03-01

Full Text Available The purpose of this paper is to provide a ‘work in progress’ report on some initiatives emerging from local government practice in New Zealand which should help us consider how we think about the role of local government in a world which is undergoing dramatic change. The starting point is work which the writer undertook with the support of Local Government New Zealand (the national association and a number of New Zealand councils considering the ‘proper role’ of local government. The context is an ongoing public debate driven substantially by the New Zealand business community from a perspective that this ‘proper role’ should be restricted to the delivery of local public goods, narrowly defined. This has included argument that local governments themselves should be structured substantially to promote the efficient delivery of services generally within the now well understood prescriptions of the ‘new public management’. One implication which the business sector in particular drew in looking at the workings of local government was that there should be economies of scale through further amalgamation of councils (the local government sector having been through a major amalgamation process in 1989 which eliminated a large number of special purpose authorities and reduced the number of territorial local authorities from more than 200 to 73. Debate continues, with the latest manifestation being the National Party led government's proposals for the restructuring of local government within the Auckland region, New Zealand's major metropolitan area. The initiatives discussed in this paper are partly a response, but more significantly a result of selected local authorities reflecting on the nature of their role, and the opportunities for being proactive in using their statutory privileges in ways that could produce benefits for their communities without any associated increase in the cost of local government itself.

Exploring the history of New Zealand astronomy trials, tribulations, telescopes and transits

CERN Document Server

Orchiston, Wayne

2016-01-01

Professor Orchiston is a foremost authority on the subject of New Zealand astronomy, and here are the collected papers of his fruitful studies in this area, including both those published many years ago and new material.  The papers herein review traditional Maori astronomy, examine the appearance of nautical astronomy practiced by Cook and his astronomers on their various stopovers in New Zealand during their three voyagers to the South Seas, and also explore notable nineteenth century New Zealand observatories historically, from significant telescopes now located in New Zealand to local and international observations made during the 1874 and 1882 transits of Venus and the nineteenth and twentieth century preoccupation of New Zealand amateur astronomers with comets and meteors. New Zealand astronomy has a truly rich history, extending from the Maori civilization in pre-European times through to the years when explorers and navigators discovered the region, up to pioneering research on the newly emerging fie...

Energy policies of IEA countries: New Zealand 2006 review

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-09-23

New Zealand faces some serious energy sector challenges, requiring special attention to security of supply issues, both in oil and gas domains. Natural gas production from the major Maui field is rapidly declining. New Zealand's greenhouse gas emissions are rising: the most recent estimates put them at 21% above their Kyoto target over the first commitment period. These challenges are not insurmountable. New Zealand's energy policy is characterised by a commitment to free and open markets complimented by light-handed regulation. The IEA commends this approach and encourages continued policy improvements and enhancements. The energy policy review of New Zealand offers a comprehensive analysis of the country's energy sector, evaluating its strengths and weaknesses across the fuel mix, as well as looking at broader issues such as energy efficiency, environmental performance and technology research and development. It also includes policy critiques and recommendations, drawing on experience across IEA member countries. 33 figs., 21 tabs., 3 annexes.

Democracy Aid and Electoral Accountability

DEFF Research Database (Denmark)

Heinrich, Tobias; Loftis, Matthew

2017-01-01

for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

Specialists training on nuclear materials control, accounting and physical protection in the Moscow Engineering Physics Institute

International Nuclear Information System (INIS)

Khromov, V.V.; Pogozhin, N.S.; Kryuchkov, E.F.; Glebov, V.B.; Geraskin, N.I.

1998-01-01

Educational program to train specialists on non-proliferation problems and nuclear materials control, accounting and physical protection systems (NMCA and PP) at the Science Master's level was developed and is being realized in Moscow Sate Institute of Engineering and Physics at the support of the USA Ministry of Energy. The program is intended to train students who already got the Bachelor's degree on physical and technical subjects. The United methodological base of the program comprises lecture courses, practice in laboratories and computer programs. The educational program contains the following parts for training the students. 1) Deep scientific and technical knowledge. 2) System approach to designing and analysis of the NMCA and PP systems. 3) Knowledge of scientific and technical principles, means, devices and procedures used in the NMCA and PP systems. 4) Judicial, international and economical aspects of nuclear materials management. 5) Application of computer and information technologies for nuclear materials control and accounting. 6) Extensive practice in laboratories, using the most up-to-date equipment and devices used in the worldwide practice of NM control

Health information technology adoption in New Zealand optometric practices.

Science.gov (United States)

Heidarian, Ahmadali; Mason, David

2013-11-01

Health information technology (HIT) has the potential to fundamentally change the practice of optometry and the relationship between optometrists and patients and to improve clinical outcomes. This paper aims to provide data on how health information technology is currently being used in New Zealand optometric practices. Also this paper aims to explore the potential benefits and barriers to the future adoption of health information technology in New Zealand. One hundred and six New Zealand optometrists were surveyed about their current use of health information technology and about potential benefits and barriers. In addition, 12 semi-structured interviews were carried out with leaders of health information technology in New Zealand optometry. The areas of interest were the current and intended use of HIT, the potential benefits of and barriers to using HIT in optometric offices and the level of investment in health information technology. Nearly all optometrists (98.7 per cent) in New Zealand use computers in their practices and 93.4 per cent of them use a computer in their consulting room. The most commonly used clinical assessment technology in optometric practices in New Zealand was automated perimeter (97.1 per cent), followed by a digital fundus/retinal camera (82.6 per cent) and automated lensometer (62.9 per cent). The pachymeter is the technology that most respondents intended to purchase in the next one to five years (42.6 per cent), followed by a scanning laser ophthalmoscope (36.8 per cent) and corneal topographer (32.9 per cent). The main benefits of using health information technology in optometric practices were improving patient perceptions of ‘state of the art’ practice and providing patients with information and digital images to explain the results of assessment. Barriers to the adoption of HIT included the need for frequent technology upgrades, cost, lack of time for implementation, and training. New Zealand optometrists are using HIT

The New Zealand Goethermal Workshop, 1979, Part 2

Energy Technology Data Exchange (ETDEWEB)

None

1979-01-01

The New Zealand Geothermal Workshop took place on 29th-31st October 1979 at the University of Auckland. Over 100 participants were present (a list is included in this volume) with 6 overseas visitors, bring the number of countries represented (including the Institute's Fellows) to 14. Forty papers were presented over the three days of the meeting, together with 23 poster papers presented by the students of the Institute. This second Proceedings volume has been prepared as a supplement to the volume of conference papers distributed at the meeting, and was produced subsequent to the Workshop. The fist section of this volume includes additional papers presented at the meeting but not then available in printed form. The second part is a summary of the year's activities of the Geothermal Institute also presented in part at the meeting. These activities included some significant research contributions and original field investigations. Each fellow at the Institute was required as part of the course, to conduct an investigation and prepare a report which was presented at the Geothermal Workshop in a poster session. Abstracts of these project reports are included in this volume and five of the projects are reproduced in greater detail. Also included are outlines of the two original class projects conducted by the students and staff of the Institute, one a pre-feasibility study of the Ngawha Geothermal Field and the other an investigation of the Miranda Springs system. Finally, the lecture curriculum of the year's diploma course is presented in outline, together with the final examination papers. The two volumes of this document therefore include, as much as is possible within the restricted space, an overview of the Geothermal Institute's contribution to the development of geothermal energy together with a technical tribute to the many people involved in this very successful first year.

Liability for medical malpractice--recent New Zealand developments.

Science.gov (United States)

Sladden, Nicola; Graydon, Sarah

2009-03-01

Over the last 30 years in New Zealand, civil liability for personal injury including "medical malpractice" has been most notable for its absence. The system of accident compensation and the corresponding bar on personal injury claims has been an interesting contrast to the development of tort law claims for personal injury in other jurisdictions. The Health and Disability Commissioner was appointed in 1994 to protect and promote the rights of health and disability consumers as set out in the Code of Health and Disability Services Consumers' Rights. An important right in the Code, in terms of an equivalent to the common law duty to take reasonable care, is that patients have the right to services of an appropriate standard. Several case studies from the Commissioner's Office are used to illustrate New Zealand's unique medico-legal system and demonstrate how the traditional common law obligation of reasonable care and skill is applied. From an international perspective, the most interesting aspect of liability for medical malpractice in New Zealand is its relative absence - in a tortious sense anyway. This paper will give some general background on the New Zealand legal landscape and discuss recent case studies of interest.

Some prehistory of New Zealand intensive care medicine.

Science.gov (United States)

Trubuhovich, R V

2009-07-01

In taking 1960 as the foundation year for the practice of intensive care medicine in New Zealand, this paper briefly looks into the previous two centuries for some interventions in life-threatening conditions. With the help of descriptions in early 19th century journals and books by perceptive observers, the author focuses on some beliefs and practices of the Maori people during pre-European and later times, as well as aspects of medical treatment in New Zealand for early settlers and their descendents. Dr Laurie Gluckman's book Tangiwai has proved a valuable resource for New Zealand's medical history prior to 1860, while the recent publication of his findings from the examination of coroners' records for Auckland, 1841 to 1864, has been helpful. Drowning is highlighted as a common cause of accidental death, and consideration is given to alcohol as a factor. Following the 1893 foundation of the New Zealand Medical Journal, a limited number of its papers which are historically relevant to today's intensive care are explored: topics include tetanus, laryngeal diphtheria, direct cardiac massage, traumatic shock, thiopentone management for fitting and the ventilatory failure due to poliomyelitis.

U.S./Russian lab-to-lab materials protection, control and accounting program efforts at the Institute of Inorganic Materials

International Nuclear Information System (INIS)

Ruhter, W.D.; Kositsyn, V.; Rudenko, V.; Siskind, B.; Bieber, A.; Hoida, H.; Augustson; Ehinger, M.; Smith, B.W.

1996-01-01

The All-Russian Scientific Research Institute of Inorganic Materials (VNIINM) performs research in nuclear power reactor fuel,m spent fuel reprocessing and waste management, materials science of fissionable and reactor structural materials, metallurgy, superconducting materials, and analytical sciences. VNIINM supports the Ministry of Atomic Energy of the Russian Federation (MINATOM) in technologies for fabrication and processing of nuclear fuel. As a participant in the U. S./Russian Lab-to-Lab nuclear materials protection, control and accounting (MPC ampersand A) program, VNIINM is providing evaluation, certification, and implementation of measurement methods for such materials. In 1966, VNIINM will be working with Brookhaven staff in developing and documenting material control and accounting requirements for nuclear materials in bulk form, Livermore and Los Alamos staff in testing and evaluating gamma-ray spectrometry methods for bulk materials, Los Alamos staff in test and evaluation of neutron-coincidence counting techniques, Oak Ridge staff in accounting of bulk materials with process instrumentation, and Pacific Northwest staff on automating VNIINM's coulometric titration system. In addition, VNIINM will develop a computerized accounting system for nuclear material within VNIINM and heir storage facility. This paper describes the status of this work and anticipated progress in 1996

The Rationalization of Unethical Research: Revisionist Accounts of the Tuskegee Syphilis Study and the New Zealand "Unfortunate Experiment".

Science.gov (United States)

Paul, Charlotte; Brookes, Barbara

2015-10-01

Two studies, widely condemned in the 1970s and 1980s-the Tuskegee study of men with untreated syphilis and the New Zealand study of women with untreated carcinoma in situ of the cervix-received new defenses in the 21st century. We noted remarkable similarities in both the studies and their defenses. Here we evaluate the scientific, political, and moral claims of the defenders. The scientific claims are largely based on incomplete or misinterpreted evidence and exaggeration of the uncertainties of science. The defenders' political arguments mistakenly claim that identity politics clouded the original critiques; in fact such politics opened the eyes of the public to exploitation. The moral defenses demonstrate an overreliance on codes of conduct and have implications for research ethics today.

Increasing incidence of type 2 diabetes in New Zealand children Auckland, New Zealand.

Science.gov (United States)

Sjardin, Natalia; Reed, Peter; Albert, Ben; Mouat, Fran; Carter, Phillipa J; Hofman, Paul; Cutfield, Wayne; Gunn, Alistair; Jefferies, Craig

2018-04-24

It is important to understand whether type 2 diabetes mellitus (T2DM) is increasing in childhood for health-care planning and clinical management. The aim of this study is to examine the incidence of T2DM in New Zealand children, aged Auckland, New Zealand. Retrospective analysis of prospectively collected data from a population-based referral cohort from 1995 to 2015. Hundred and four children presented with T2DM over the 21-year period. The female:male ratio was 1.8:1, at mean (standard deviation) age 12.9 (1.9) years, body mass index standard deviation score +2.3 (0.5), blood sugar 15.3 (8.5) mmol/L, HbA1c 76 (28) mmol/mol. At diagnosis, 90% had acanthosis nigricans and 48% were symptomatic. In all, 33% were Maori, 46% Pacific Island, 15% Asian/Middle Eastern and 6% European. There was a progressive secular increase of 5% year on year in incidence. The overall annual incidence of T2DM <15 years of age was 1.5/100 000 (1.2-1.9) (95% confidence interval), with higher rates in Pacific Island (5.9/100 000) and Maori (4.1/100 000). The incidence of T2DM in children <15 years of age in New Zealand has increased progressively at 5%/year over the last 21 years. The risk was disproportionately associated with girls and children from high-risk ethnic groups. © 2018 Paediatrics and Child Health Division (The Royal Australasian College of Physicians).

FUNDING PUBLIC INSTITUTIONS IN ROMANIA

Directory of Open Access Journals (Sweden)

Florin-Constantin, DIMA

2014-11-01

Full Text Available The development of this article started from the fact that in the field of public institutions accounting there have been many changes and it aims to capture the essential aspects of their financing. Thus the article covers a series of issues related to the credit officers, to employment, to settlement and payment of public institutions expenditure, to the budgeting and budgetary credits accounting. It also presents a brief classification of the public institutions according to several criteria, as well as their financing sources. The paper also practically presents the accounting of the budgetary credits and their sharing mechanism between the principal, secondary and tertiary budgetary credits officers.

Accountability in formal and informal institutions: a cross country analysis

NARCIS (Netherlands)

J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)

2008-01-01

textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and

Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

New Zealand faces energy problems

International Nuclear Information System (INIS)

Anon.

1993-01-01

New Zealand's known reserves of petroleum are rapidly depleting and yet, with an expanding economy, overall energy demand is expected to grow by 1.4 per cent per annum over the next 30 years. The difficulties centre on New Zealand's dependence on natural gas. Built up over the last 15-20 years, gas has become a key component in electricity generation, transport fuels (both as compressed natural gas and the synthesis of gasoline), and in the manufacture of petrochemicals as well as its use as a domestic and industrial fuel. But known reserves are limited. Latest assessments of economically recoverable reserves, albeit conservative, suggest that indigenous gas supply will last until about 2016. Competition among the major users is expected to begin to push up market prices by 2005, and at higher prices some of the current applications will simply stop. It is suggested, for instance, that the synfuels and petrochemical plants are unlikely to operate after 2008. Other gas customers will continue by becoming more energy efficient and some, depending on environmental pressures, will shift to coal, fuel oil and alternative sources like geothermal power. But perhaps the most interesting outcome -particularly for gas rich countries like Australia - is the possibility of New Zealand importing natural gas during the first decades of the new century in the form of liquefied natural gas. (author)

Follow-up methods for retrospective cohort studies in New Zealand.

Science.gov (United States)

Fawcett, Jackie; Garrett, Nick; Bates, Michael N

2002-01-01

To define a general methodology for maximising the success of follow-up processes for retrospective cohort studies in New Zealand, and to illustrate an approach to developing country-specific follow-up methodologies. We recently conducted a cohort study of mortality and cancer incidence in New Zealand professional fire fighters. A number of methods were used to trace vital status, including matching with records of the New Zealand Health Information Service (NZHIS), pension records of Work and Income New Zealand (WINZ), and electronic electoral rolls. Non-electronic methods included use of paper electoral rolls and the records of the Registrar of Births Deaths and Marriages. 95% of the theoretical person-years of follow-up of the cohort were traced using these methods. In terms of numbers of cohort members traced to end of follow-up, the most useful tracing methods were fire fighter employment records, the NZHIS, WINZ, and the electronic electoral rolls. The follow-up process used for the cohort study was highly successful. On the basis of this experience, we propose a generic, but flexible, model for follow-up of retrospective cohort studies in New Zealand. Similar models could be constructed for other countries. Successful follow-up of cohort studies is possible in New Zealand using established methods. This should encourage the use of cohort studies for the investigation of epidemiological issues. Similar models for follow-up processes could be constructed for other countries.

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Science.gov (United States)

Garner, M; Grossman, W

1991-02-01

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

A survey of role stress, coping and health in Australian and New Zealand hospital nurses.

Science.gov (United States)

Chang, Esther M L; Bidewell, John W; Huntington, Annette D; Daly, John; Johnson, Amanda; Wilson, Helen; Lambert, Vicki A; Lambert, Clinton E

2007-11-01

Previous research has identified international and cultural differences in nurses' workplace stress and coping responses. We hypothesised an association between problem-focused coping and improved health, emotion-focused coping with reduced health, and more frequent workplace stress with reduced health. Test the above hypotheses with Australian and New Zealand nurses, and compare Australian and New Zealand nurses' experience of workplace stress, coping and health status. Three hundred and twenty-eight New South Wales (NSW) and 190 New Zealand (NZ) volunteer acute care hospital nurses (response rate 41%) from randomly sampled nurses. Postal survey consisting of a demographic questionnaire, the Nursing Stress Scale, the WAYS of Coping Questionnaire and the SF-36 Health Survey Version 2. Consistent with hypotheses, more frequent workplace stress predicted lower physical and mental health. Problem-focused coping was associated with better mental health. Emotion-focused coping was associated with reduced mental health. Contrary to hypotheses, coping styles did not predict physical health. NSW and NZ scored effectively the same on sources of workplace stress, stress coping methods, and physical and mental health when controlling for relevant variables. Results suggest mental health benefits for nurses who use problem-solving to cope with stress by addressing the external source of the stress, rather than emotion-focused coping in which nurses try to control or manage their internal response to stress. Cultural similarities and similar hospital environments could account for equivalent findings for NSW and NZ.

Breeding Responses of New Zealand White Does to Artificial ...

African Journals Online (AJOL)

A study was conducted to determine the effect of artificial insemination on the reproductive performance of rabbits in the humid tropical conditions of Port Harcourt, Rivers State, Nigeria. Eighteen post pubertal New Zealand White does aged 7-8 months and four matured bucks (8 months old) of the same New Zealand White ...

Work and Psychiatric Illness in Aotearoa/New Zealand: Implications for Career Practice

Science.gov (United States)

Southern, Annie; Miller, Judi

2012-01-01

This paper aims to examine the influence of Maori culture upon psychiatric service provision in Aotearoa/New Zealand and the implications of this for career counselling of people with experience of mental illness in Aotearoa/New Zealand. The research explored the experiences of a group of women in Aotearoa/New Zealand who have been diagnosed with…

Kingdom of Morocco : Accounting and Auditing

OpenAIRE

World Bank

2002-01-01

This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have im...

Analysis of Medicine Prices in New Zealand and 16 European Countries.

Science.gov (United States)

Vogler, Sabine; Kilpatrick, Kate; Babar, Zaheer-Ud-Din

2015-06-01

To compare prices of medicines, both originators and generics, in New Zealand and 16 European countries. Ex-factory price data as of December 2012 from New Zealand and 16 European countries were compared for a basket of 14 medicines, most of which were at least partially funded by the state in the 17 countries. Five medicines had, at least in some countries, generic versions on the market whose prices were also analyzed. Medicine price data for the 16 European countries were provided by the Pharma Price Information service. New Zealand medicine prices were retrieved from the New Zealand Pharmaceutical Schedule. Unit prices converted into euro were compared at the ex-factory price level. For the 14 medicines surveyed, considerable price differences at the ex-factory price level were identified. Within the European countries, prices in Greece, Portugal, the United Kingdom, and Spain ranked at the lower end, whereas prices in Switzerland, Germany, Denmark, and Sweden were at the upper end. The results for New Zealand compared with Europe were variable. New Zealand prices were found in the lowest quartile for five medicines and in the highest quartile for seven other products. Price differences between the originator products and generic versions ranged from 0% to 90% depending on the medicine and the country. Medicine prices varied considerably between European countries and New Zealand as well as among the European countries. These differences are likely to result from national pricing and reimbursement policies. Copyright © 2015 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Research, Teaching Training in Demography: A Directory of Institutions in the ESCAP Region. Asian Population Studies Series No. 8, Supplement No. 3.

Science.gov (United States)

United Nations Economic and Social Commission for Asia and the Pacific, Bangkok (Thailand).

This directory contains information on 39 institutions and 108 projects of research teaching and training in demography in Asia and the Pacific. Eight countries are represented: Australia, Bangladesh, Hong Kong, India, Iran, Japan, New Zealand, and Pakistan. The following information is given for each institution: name, address, person in charge,…

Memorandum of Understanding between CERN and the Government of New-Zealand concerning the Further Development of Scientific and Technical Co-operation in High-Energy Particle Physics

CERN Document Server

2003-01-01

New Zealand has a pioneering tradition in experimental fundamental physics that originated with Ernest Rutherford. The country currently has active research programmes in the related areas of astrophysics and theoretical physics. Experimental groups from the Universities of Auckland and Canterbury have recently been accepted into the CMS collaboration. They are planning a contribution to the CMS pixel detector, and have already started simulations of heavy-ion collisions in CMS. They have also expressed interest in the applications of pixel imaging technology to medicine, and in Grid computing. Collaboration with CERN is seen by the New Zealand Government as an important element in its strategy of seeking linkages with international research networks and overcoming the country's relative geographical isolation. The proposed Agreement (which, taking into account specific New Zealand legal constraints, is named « Memorandum of Understanding » instead of, as is usual at CERN,« Co-operation Agreement ») would...

Pre-European Maori fishing at Foxton, Manawatu, New Zealand

International Nuclear Information System (INIS)

Davidson, J.; Leach, F.; Greig, K.; Leach, P.

2000-01-01

Fish remains from excavations in four areas of the Foxton archaeological site (S24/3) were analysed. The 4109 identified bones produced a Minimum Mumber of Individuals of 1040 fish from 8 families. The assemblage was dominated by New Zealand snapper (Pagrus auratus, Family Sparidae), which comprised 80% of the total MNI. Kahawai (Arripis trutta, Family Arripidae) contributed 15% and other families only minor amounts. Snapper decreased in abundance and kahawai increased from the lower to the upper layers. The Foxton catch at all periods is different from other assemblages studied from central New Zealand. This partly reflects the local marine environment, which lacks rocky shores and reefs, but we also hypothesise that it is related to warmer surface sea water conditions in Cook Strait in the early phase of the New Zealand prehistoric period. Size frequency diagrams were constructed for snapper and kahawai. It was found that the mean fork length and mean ungutted weight of snapper increased over time. Similar changes have been observed for other species in archaeological sites in New Zealand. (author). 26 refs., 6 figs., 8 tabs

Exploring educational partnerships: a case study of client provider technology education partnerships in New Zealand primary schools

Science.gov (United States)

Weal, Brenda; Coll, Richard

2007-04-01

This paper explores the notion of educational partnerships and reports on research on client provider partnerships between full primary schools and external technology education providers for Year 7 and 8 New Zealand students (age range approx. 12 to 13 years). Educational reforms in New Zealand and the introduction of a more holistic technology education curriculum in 1995 changed the nature of the relationship between the technology education partners. The research sought to identify, from the perspective of the primary schools (clients), factors that contribute to successful partnerships between them and their technology education provider. A mixed methods approach consisting of a survey of client schools, in-depth interviews and a series of four in-depth case studies (drawing on issues derived from the survey) was employed. Issues relating to teacher subculture, leadership roles and inflexibility of official processes all surfaced. The research points to an absence of commitment, shared understanding, shared power, leadership, communication and accountability in many educational partnerships that were the focus of this work.

Quality provisioning and accountability in African higher | Maila ...

African Journals Online (AJOL)

Excellence in educational quality provisioning and accountability is an obligatory function for higher education. Currently certain scholars allege that poor provisioning and lack of accountability are rife in most higher education institutions. They cite varied reasons for the failures. Of note, African higher education institutions ...

7 CFR 1902.6 - Establishing supervised bank accounts.

Science.gov (United States)

2010-01-01

... provided by the financial institution including the frequency and method of transmittal of checking account... with financial institutions to waive service charges in connection with supervised bank accounts. However, there is no objection to the payment by the borrower of a reasonable charge for such service. (d...

The importance of financial institutions for the development of the Brazilian Amazon: An application of the social accounting matrix

OpenAIRE

Cutrim Carvalho, André; Ferreira Carvalho, David

2015-01-01

The fundamental purpose of this article is intended to measure the economic impacts that the regional financial institutions are providing along the chain of values of the productive activities located in the Brazilian Amazon and their impacts on economic activities through the Social Accounting Matrix. The main conclusion is that to break the status quo in the region, it is necessary to set a national regional development policy that favors the formation of vertically integrated production c...

Nurses and the euthanasia debate: reflections from New Zealand.

Science.gov (United States)

Woods, M; Bickley Asher, J

2015-03-01

Through an examination of the present situation relating to legalizing euthanasia and/or physician-assisted death in New Zealand, this paper is intended to encourage nurses worldwide to ponder about their own position on the ever present topic of assisted dying and euthanasia. In New Zealand, euthanasia remains illegal, but in 2012, the 'End of Life Choice Bill' was put in the ballot for potential selection for consideration by Parliament, later to be withdrawn. However, it is increasingly likely that New Zealand will follow international trends to offer people a choice about how their lives should end, and that such a Bill will be resubmitted in the near future. Undoubtedly, the passage of such legislation would have an impact on the day-to-day practices of nurses who work with dying people. This article has been prepared following a comprehensive review of appropriate literature both in New Zealand and overseas. This article aims to highlight the importance of nursing input into any national debates concerning proposed euthanasia or assisted dying laws. The discussion therefore covers New Zealand's experience of such proposed legislation, that is, the draft Bill itself and the implications for nurses, the history of the assisted dying debate in New Zealand, public and professional opinion, and national and international nursing responses to euthanasia. New Zealand nurses will eventually have an opportunity to make their views on proposed euthanasia legislation known, and what such legislation might mean for their practice. Nurses everywhere should seriously consider their own knowledge and viewpoint on this vitally important topic, and be prepared to respond as both individuals and as part of their professional bodies when the time inevitably arrives. The result will be a better informed set of policies, regulations and legislation leading to a more meaningful and dignified experience for dying people and their families. Nurses need to be fully informed about

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

NARCIS (Netherlands)

Goncharov, I.; van Triest, S.

2014-01-01

A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

Trampolines in New Zealand: a decade of injuries.

OpenAIRE

Chalmers, D J; Hume, P A; Wilson, B D

1994-01-01

Despite international concern about the safety of trampolines, they have become increasingly popular in New Zealand. While internationally attention has centred on a relatively few cases of catastrophic cervical spine injury, little research effort has been directed at placing these incidents in a wider context. To redress this, a descriptive epidemiological study of trampoline-related injury in New Zealand was undertaken. National hospitalization and mortality data for a 10-year period revea...

The Perceived Benefits of Apps by Construction Professionals in New Zealand

Directory of Open Access Journals (Sweden)

Tong Liu

2017-12-01

Full Text Available The construction sector is a key driver of economic growth in New Zealand; however, its productivity is still considered to be low. Prior research has suggested that information and communication technology (ICT can help enhance efficiency and productivity. However, there is little research on the use of mobile technologies by New Zealand construction workforce. This paper reports findings of an exploratory study with the objective of examining the perceived benefits regarding uptake of apps in New Zealand construction sector. Using self-administered questionnaire survey, feedback was received from the major construction trade and professional organisations in New Zealand. Survey data was analyzed using descriptive, one-sample t-test, Spearman’s rank correlation coefficient and structural equation modeling. Results showed that iPhone and Android phone currently dominate the smartphone market in New Zealand construction industry. The top three application areas are site photos, health and safety reporting and timekeeping. The benefits of mobile apps were widely confirmed by the construction professionals. The benefit of “better client relationship management and satisfaction” has substantial correlation with overall productivity improvement and best predictor of the overall productivity improvement. These findings provide a starting point for further research aimed at improving the uptake and full leveraging of mobile technologies to improve the dwindling productivity trend in New Zealand construction industry.

Water quality in New Zealand's planted forests: A review

Science.gov (United States)

Brenda R. Baillie; Daniel G. Neary

2015-01-01

This paper reviewed the key physical, chemical and biological water quality attributes of surface waters in New Zealand’s planted forests. The purpose was to: a) assess the changes in water quality throughout the planted forestry cycle from afforestation through to harvesting; b) compare water quality from planted forests with other land uses in New Zealand; and c)...

Imported malaria in Auckland, New Zealand.

Science.gov (United States)

Camburn, Anna E; Ingram, R Joan H; Holland, David; Read, Kerry; Taylor, Susan

2012-11-09

To describe the current malaria situation in Auckland, New Zealand. We collected data on all cases of malaria diagnosed in Auckland from 1st October 2008 to 30th September 2009. Enhanced surveillance was arranged with all hospital and community haematology laboratories in the region. Laboratories notified us when a diagnosis of malaria was made. After obtaining informed consent the patient was asked about their travel, prophylaxis taken and symptoms. Laboratory results were collected. There were 36 cases of malaria in 34 patients. Consent could not be obtained from two patients so data is from 34 cases in 32 patients. (One patient had P.falciparum then later P.vivax, the other had P.vivax and relapsed.) There were 24 males and 8 females with a median age of 21 years (range 6 months to 75 years). Eleven of the 32 were New Zealand residents. 8 of these 11 had travelled to visit friends or relatives (VFR) while 3 were missionaries. In this group 6 had P.falciparum, 4 P.vivax and one had both. Twenty-one of the 32 were new arrivals to New Zealand: 11 refugees and 10 migrants. Malaria in Auckland is seen in new arrivals and VFR travellers, not in tourist travellers.

Personal Data Protection in New Zealand: Lessons for South Africa?

Directory of Open Access Journals (Sweden)

A Roos

2008-12-01

Full Text Available In 1995 the European Union adopted a Directive on data protection. Article 25 of this Directive compels all EU member countries to adopt data protection legislation and to prevent the transfer of personal data to non-EU member countries ('third countries' that do not provide an adequate level of data protection. Article 25 results in the Directive having extra-territorial effect and exerting an influence in countries outside the EU. Like South Africa, New Zealand is a 'third' country in terms of the EU Directive on data protection. New Zealand recognised the need for data protection and adopted a data protection Act over 15 years ago. The focus of this article is on the data protection provisions in New Zealand law with a view to establishing whether South Africa can learn any lessons from them. In general, it can be said that although New Zealand law does not expressly recognise a right to privacy, it has a data protection regime that functions well and that goes a long way to providing adequate data protection as required by the EU Directive on data protection. Nevertheless, the EU has not made a finding to that effect as yet. The New Zealand data protection act requires a couple of amendments before New Zealand might be adjudged ‘adequate’. South Africa’s protection of the right to privacy and identity is better developed and more extensive than that of New Zealand. Privacy is recognised and protected in the law of delict and by the South African Constitution. Despite South Africa’s apparently high regard for the individual’s right to privacy and identity and our well-developed common and constitutional law of privacy, South Africa does not meet the adequacy requirement of the EU Directive, because we do not have a data protection Act. This means that South African participants in the information technology arena are at a constant disadvantage. It is argued that South Africa should follow New Zealand’s example and adopt a data

The long locum: health propaganda in New Zealand.

Science.gov (United States)

Dow, Derek

2003-03-14

Health Department folklore since the 1950s has attributed the rise of health education in New Zealand almost entirely to the efforts of one man, 'Radio Doctor' Harold Turbott. The historical evidence reveals, however, a more extensive commitment by the Health Department, dating back to its foundation in 1900. This paper examines the evolution of health education in New Zealand and concludes that Turbott's role in its development has been overstated, largely at his own instigation.

Equity in statin use in New Zealand

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Norris P

2014-03-01

Full Text Available INTRODUCTION: Preventive medications such as statins are used to reduce cardiovascular risk. There is some evidence to suggest that people of lower socioeconomic position are less likely to be prescribed statins. In New Zealand, Maori have higher rates of cardiovascular disease. AIM: This study aimed to investigate statin utilisation by socioeconomic position and ethnicity in a region of New Zealand. METHODS: This was a cross-sectional study in which data were collected on all prescriptions dispensed from all pharmacies in one city during 2005/6. Linkage with national datasets provided information on patients' age, gender and ethnicity. Socioeconomic position was identified using the New Zealand Index of Socioeconomic Deprivation 2006. RESULTS: Statin use increased with age until around 75 years. Below age 65 years, those in the most deprived socioeconomic areas were most likely to receive statins. In the 55-64 age group, 22.3% of the most deprived population received a statin prescription (compared with 17.5% of the mid and 18.6% of the least deprived group. At ages up to 75 years, use was higher amongst Maori than non-Maori, particularly in middle age, where Maori have a higher risk of cardiovascular disease. In the 45-54 age group, 11.6% of Maori received a statin prescription, compared with 8.7% of non-Maori. DISCUSSION: Statin use approximately matched the pattern of need, in contrast to other studies which found under-treatment of people of low socioeconomic position. A PHARMAC campaign to increase statin use may have increased use in high-risk groups in New Zealand.

A Retrospective Review from 2006 to 2011 of Lower Extremity Injuries in Badminton in New Zealand

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Joanna Reeves

2015-06-01

Full Text Available Aim: To describe lower extremity injuries for badminton in New Zealand. Methods: Lower limb badminton injuries that resulted in claims accepted by the national insurance company Accident Compensation Corporation (ACC in New Zealand between 2006 and 2011 were reviewed. Results: The estimated national injury incidence for badminton injuries in New Zealand from 2006 to 2011 was 0.66%. There were 1909 lower limb badminton injury claims which cost NZ$2,014,337 (NZ$ value over 2006 to 2011. The age-bands frequently injured were 10–19 (22%, 40–49 (22%, 30–39 (14% and 50–59 (13% years. Sixty five percent of lower limb injuries were knee ligament sprains/tears. Males sustained more cruciate ligament sprains than females (75 vs. 39. Movements involving turning, changing direction, shifting weight, pivoting or twisting were responsible for 34% of lower extremity injuries. Conclusion: The knee was most frequently injured which could be due to multi-planar loading. Turning or cutting movements typically involve motion in the frontal and transverse planes that may place the knee at greater risk of injury than movement in the sagittal plane alone. Further research on badminton specific movements is warranted to better understand the mechanisms of lower extremity injuries in the sport. Sports medicine and support personnel should take into account the susceptibility of the knee to injury when designing training and injury prevention programmes given the large number of change of direction movements during badminton.

Te Reo Maori: Indigenous Language Acquisition in the Context of New Zealand English

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Reese, Elaine; Keegan, Peter; McNaughton, Stuart; Kingi, Te Kani; Carr, Polly Atatoa; Schmidt, Johanna; Mohal, Jatender; Grant, Cameron; Morton, Susan

2018-01-01

This study assessed the status of te reo Maori, the indigenous language of New Zealand, in the context of New Zealand English. From a broadly representative sample of 6327 two-year-olds ("Growing Up in New Zealand"), 6090 mothers (96%) reported their children understood English, and 763 mothers (12%) reported their children understood…

Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

Science.gov (United States)

Jaijairam, Paul

2012-01-01

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

Understanding the development of a regulated market approach to new psychoactive substances (NPS) in New Zealand using Punctuated Equilibrium Theory.

Science.gov (United States)

Rychert, Marta; Wilkins, Chris

2018-05-09

The short-lived regulated legal market for new psychoactive substances (NPS) in New Zealand marked a radical departure from the traditional prohibition-based approach to drugs. This paper aimed to enhance understanding of this policy change using Punctuated Equilibrium Theory (PET). The analysis draws on 3 years of evaluative research, including interviews with key stakeholders, analysis of legislation and policy documents and academic and grey literature. The reframing of the NPS issue from one of drug control to the need for stricter market regulation was achieved by the efforts of strategic policy entrepreneurs, including the legal high industry, drug law reform advocates, influential politicians and an independent legal advisory institution. This reframing was aided by the perceived saliency of the NPS problem and ineffectiveness of previous prohibition-based responses. In the absence of any political opposition to the regulatory approach, the Psychoactive Substances Act rapidly progressed through the Parliament. However, once the interim legal market was established, portrayal of the issues shifted away from experts and lobbyists to critique from local communities, local government, animal rights activists and the media, who viewed the new regime as a source of social and health problems. The mobilization of criticism ('Schattschneider mobilization') drew on ideas of animal welfare and community safety. With a looming national election, the government responded by ending the interim market with the urgent passage of amendment legislation. Punctuated Equilibrium Theory (PET) helps explain how New Zealand's Psychoactive Substances Act (PSA) policy first emerged on the political agenda and how the initial positive tone of expert support for reform shifted to a tide of popular criticism during the interim regime. However, with its emphasis on explaining agenda-setting, PET does not account for the legislative design shortcomings of the PSA. © 2018 Society for

Smoking in film in New Zealand: measuring risk exposure.

Science.gov (United States)

Gale, Jesse; Fry, Bridget; Smith, Tara; Okawa, Ken; Chakrabarti, Anannya; Ah-Yen, Damien; Yi, Jesse; Townsend, Simon; Carroll, Rebecca; Stockwell, Alannah; Sievwright, Andrea; Dew, Kevin; Thomson, George

2006-10-04

Smoking in film is a risk factor for smoking uptake in adolescence. This study aimed to quantify exposure to smoking in film received by New Zealand audiences, and evaluate potential interventions to reduce the quantity and impact of this exposure. The ten highest-grossing films in New Zealand for 2003 were each analysed independently by two viewers for smoking, smoking references and related imagery. Potential interventions were explored by reviewing relevant New Zealand legislation, and scientific literature. Seven of the ten films contained at least one tobacco reference, similar to larger film samples. The majority of the 38 tobacco references involved characters smoking, most of whom were male. Smoking was associated with positive character traits, notably rebellion (which may appeal to adolescents). There appeared to be a low threshold for including smoking in film. Legislative or censorship approaches to smoking in film are currently unlikely to succeed. Anti-smoking advertising before films has promise, but experimental research is required to demonstrate cost effectiveness. Smoking in film warrants concern from public health advocates. In New Zealand, pre-film anti-smoking advertising appears to be the most promising immediate policy response.

Smoking in film in New Zealand: measuring risk exposure

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Stockwell Alannah

2006-10-01

Full Text Available Abstract Background Smoking in film is a risk factor for smoking uptake in adolescence. This study aimed to quantify exposure to smoking in film received by New Zealand audiences, and evaluate potential interventions to reduce the quantity and impact of this exposure. Methods The ten highest-grossing films in New Zealand for 2003 were each analysed independently by two viewers for smoking, smoking references and related imagery. Potential interventions were explored by reviewing relevant New Zealand legislation, and scientific literature. Results Seven of the ten films contained at least one tobacco reference, similar to larger film samples. The majority of the 38 tobacco references involved characters smoking, most of whom were male. Smoking was associated with positive character traits, notably rebellion (which may appeal to adolescents. There appeared to be a low threshold for including smoking in film. Legislative or censorship approaches to smoking in film are currently unlikely to succeed. Anti-smoking advertising before films has promise, but experimental research is required to demonstrate cost effectiveness. Conclusion Smoking in film warrants concern from public health advocates. In New Zealand, pre-film anti-smoking advertising appears to be the most promising immediate policy response.

The impact of the Hand Hygiene New Zealand programme on hand hygiene practices in New Zealand's public hospitals.

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Freeman, Joshua; Dawson, Louise; Jowitt, Deborah; White, Margo; Callard, Hayley; Sieczkowski, Christine; Kuriyan, Ron; Roberts, Sally

2016-10-14

To detail the progress made by Hand Hygiene New Zealand (HHNZ) since 2011 and also describe the challenges experienced along the way and the factors required for delivery of a successful hand hygiene programme at a national level. HHNZ is a multimodal culture-change programme based on the WHO '5 moments for hand hygiene' approach. The key components of the programme include clinical leadership, auditing of hand hygiene compliance with thrice yearly reporting of improvement in hand hygiene practice, biannual reporting of the outcome marker, healthcare-associated Staphylococcus aureus bacteraemia (HA-SAB), effective communication with key stakeholders and the use of the front-line ownership (FLO) principles for quality improvement. The nationally aggregated hand hygiene compliance has increased from 62% in June 2012 to 81% in March 2016. There has been improvement across all 'moments', all healthcare worker groups and a range of different clinical specialties. The rate of HA-SAB has remained stable. The HHNZ programme has led to significant improvements in hand hygiene practice in DHBs throughout New Zealand. The principles of FLO are now widely used to drive hand hygiene improvement in New Zealand DHBs.

Poles Apart: Comparing Trends of Alien Hymenoptera in New Zealand with Europe (DAISIE.

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Darren Ward

Full Text Available Developing generalisations of invasive species is an important part of invasion biology. However, trends and generalisations from one part of the world may not necessarily hold elsewhere. We present the first inventory and analysis of all Hymenoptera alien to New Zealand, and compare patterns from New Zealand with those previously published from Europe (DAISIE. Between the two regions there was broad correlation between families with the highest number of alien species (Braconidae, Encyrtidae, Pteromalidae, Eulophidae, Formicidae, Aphelinidae. However, major differences also existed. The number of species alien to New Zealand is higher than for Europe (334 vs 286, and major differences include: i the much lower proportion of intentionally released species in New Zealand (21% vs 63% in Europe; and ii the greater proportion of unintentionally introduced parasitoids in New Zealand (71.2% vs 22.6%. The disharmonic 'island' nature of New Zealand is shown, as a high proportion of families (36% have no native representatives, and alien species also represent >10% of the native fauna for many other families. A much larger proportion of alien species are found in urban areas in New Zealand (60% compared to Europe (~30%, and higher numbers of alien species were present earlier in New Zealand (especially <1950. Differences in the origins of alien species were also apparent. Unlike Europe, the New Zealand data reveals a change in the origins of alien species over time, with an increasing dominance of alien species from Australasia (a regional neighbour during the past 25 years. We recommend that further effort be made towards the formation, and analysis, of regional inventories of alien species. This will allow a wider range of taxa and regions to be examined for generalisations, and help assess and prioritise the risk posed by certain taxa towards the economy or environment.

Groundwater Estimation Using Remote Sensing Data on a Catchment Scale in New Zealand

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Westerhoff, R.; Mu, Q.

2014-12-01

Long-term time series of satellite evapotranspiration (ET) were trialled for their additional value in aquifer characterisation on the catchment scale in New Zealand. In a simple chain-of-events approach yearly natural groundwater recharge was calculated with a 1x1km resolution. The chain consisted of (1) rainfall; (2) runoff due to slope; (3) actual ET; (4) soil permeability and water holding capacity; and (5) hydraulic conductivity of the deeper geology. As ET is a large part of the water balance (in New Zealand on average appr. 50% of rainfall), high resolution and high quality ET data is important for estimating groundwater recharge. Most global satellite data already embed a pseudo-model with coarse, global, input data. An example is ET data from the MODIS MOD16 product: although the spatial footprint of the satellite data is 1x1 km, input data to calculate ET contains global meteorology data. These data do not capture the extreme diversity in the New Zealand climate, where yearly rainfall and ET can change considerably over small distances. However, enough national ground-observed data are available to improve the MOD16 data. We improved monthly MOD16 ET by using the satellite data pattern as an interpolator between approximately 80 ground stations. Simple least squares fitting gave the best result. The added value of satellite data is obvious: the corrected MOD16 ET data have much higher spatial resolution and vegetation cover and growth is taken into account better.We then used national data to estimate 1x1km natural groundwater recharge: the corrected MOD16 PET and AET, in-situ based precipitation models; soil maps; geology maps; and (satellite-based) elevation. Validation with lysimeters and existing sub-catchment model output data looks promising, and further improvement with satellite soil moisture to estimate monthly recharge is underway. This work was done in the SMART Aquifer Characterisation (SAC) programme, a six-year research project funded by the

Emergy-based ecological account for the Chinese economy in 2004

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Jiang, M. M.; Zhou, J. B.; Chen, B.; Chen, G. Q.

2008-12-01

This paper provides an integrated study on the ecological account for the Chinese economy in 2004 based on emergy synthesis theory. The detailed flows of the Chinese economy is diagramed, accounted and analyzed in categories using the biophysically based ecological accounting. Through calculating environmental and economic inputs within and outside the Chinese economy, this paper discusses the Chinese international exchange, describes the resource structure, and assesses its sustainability as a whole. Also, the comparison of systematic indicators, such as emergy/dollar ratio, environmental load ratio, and emergy self-support ratio, with those of the other countries is tabled and explored to illustrate the general status of the Chinese economy in the world. Take, for example, the environmental load ratio, which was 9.29 in China 2004, it reveals that the Chinese economy put high pressure on the local environment compared with those of the environment-benign countries, such as Brazil (0.75), Australia (0.86) and New Zealand (0.81). In addition, in this paper, the accounting method of tourism is adjusted based on the previous researches.

Social accountability of medical education

DEFF Research Database (Denmark)

Lindgren, Stefan; Karle, Hans

2011-01-01

accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...

Relativism, Values and Morals in the New Zealand Curriculum Framework

Science.gov (United States)

Jorgensen, Lone Morris; Ryan, SueAnn

2004-01-01

"The New Zealand Curriculum Framework", 1993, is the official document for teaching, learning and assessment in New Zealand schools. It consists of a set of curriculum statements, which define the learning principles, achievement aims and essential skills for seven learning areas. It also indicates the place of attitudes and values in…

The Rationalization of Unethical Research: Revisionist Accounts of the Tuskegee Syphilis Study and the New Zealand “Unfortunate Experiment”

Science.gov (United States)

Brookes, Barbara

2015-01-01

Two studies, widely condemned in the 1970s and 1980s—the Tuskegee study of men with untreated syphilis and the New Zealand study of women with untreated carcinoma in situ of the cervix—received new defenses in the 21st century. We noted remarkable similarities in both the studies and their defenses. Here we evaluate the scientific, political, and moral claims of the defenders. The scientific claims are largely based on incomplete or misinterpreted evidence and exaggeration of the uncertainties of science. The defenders’ political arguments mistakenly claim that identity politics clouded the original critiques; in fact such politics opened the eyes of the public to exploitation. The moral defenses demonstrate an overreliance on codes of conduct and have implications for research ethics today. PMID:26270295

Institutional Support : Ethiopian Development Research Institute ...

International Development Research Centre (IDRC) Digital Library (Canada)

The Ethiopian Development Research Institute (EDRI) was established in 1999 and became operational in 2003 as a semi-autonomous organization accountable to ... International Water Resources Association, in close collaboration with IDRC, is holding a webinar titled “Climate change and adaptive water management: ...

A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country

DEFF Research Database (Denmark)

Holm, Claus; Schøler, Finn; Lønne, Henrik

of Denmark, Ireland and New Zealand.  The paper examines the enablers for successful IFRS implementation, namely, Legislative changes, Accounting profession, Stock exchanges, Enforcement, Early adopters in 2004, and Adopters in 2005.  An examination of the top 30 companies' annual reports for the three...

Differences in patients' perceptions of Schizophrenia between Māori and New Zealand Europeans.

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Sanders, Deanna; Kydd, Robert; Morunga, Eva; Broadbent, Elizabeth

2011-06-01

Māori (the Indigenous people of New Zealand) are disproportionately affected by mental illness and experience significantly poorer mental health compared to New Zealand Europeans. It is important to understand cultural differences in patients' ideas about mental illness in treatment settings. The aim of the present study was to investigate differences in illness perceptions between Māori and New Zealand Europeans diagnosed with schizophrenia. A total of 111 users of mental health services (68 Māori, 43 New Zealand European) in the greater Auckland and Northland areas who had been diagnosed with schizophrenia or other psychotic disorder were interviewed using the Brief Illness Perception Questionnaire and the Drug Attitude Inventory. District Health Board staff completed the Global Assessment of Functioning for each patient. Māori with schizophrenia believed that their illness would continue significantly less time than New Zealand European patients did. Chance or spiritual factors were listed as causes of mental illness by only five Māori patients and no New Zealand European patients. Other illness perceptions, as well as attitudes towards medication, were comparable between groups. Across groups, the top perceived causes were drugs/alcohol, family relationships/abuse, and biological causes. Illness perceptions provide a framework to assess patients' beliefs about their mental illness. Differences between Māori and New Zealand European patients' beliefs about their mental illness may be related to traditional Māori beliefs about mental illness. Knowledge of differences in illness perceptions provides an opportunity to design effective clinical interventions for both Māori and New Zealand Europeans.

Lessons for a national pharmaceuticals strategy in Canada from Australia and New Zealand.

Science.gov (United States)

LeLorier, Jacques; Rawson, Nugek S B

2007-07-01

The provincial formulary review processes in Canada lead to the slow and inequitable availability of new products. In 2004, the exploration of a national pharmaceuticals strategy (NPS) was announced. The pricing policies of New Zealand and Australia have been suggested as possible models for the NPS. To compare health care indexes and health care use information from Canada, Australia and New Zealand. The 2006 Organisation for Economic Co-operation and Development health data were used to compare health and health care indexes from Canada, Australia and New Zealand between 1994 and 2002 to 2004. The principal focus of the evaluation was cardiovascular and respiratory disorders. Although the mortality rate from acute myocardial infarction decreased in each country from 1994, it levelled off in New Zealand in 1997, 1998 and 1999. Between 1994 and 2003, the average length of hospital stay for any cause and for cardiovascular disorders was stable in Australia and Canada, but increased in New Zealand, while the rate of hospital discharges for cardiovascular diseases decreased in Canada and Australia, but strongly increased in New Zealand. Over the same period, sales of cardiovascular drugs decreased in New Zealand, while sharply increasing in Canada and Australia. Although only circumstantial, our results suggest an association between decreasing cardiovascular drug sales and markers of declining cardiovascular health in New Zealand. Careful consideration must be given to the potential consequences of any model for an NPS in Canada, as well as to opportunities provided for discussion and input from health care professionals and patients.

Japanese women's experiences of pharmacological pain relief in New Zealand.

Science.gov (United States)

Doering, Keiko; Patterson, Jean; Griffiths, Christine R

2014-06-01

In Japan, most women manage labour pain without pharmacological interventions. However, New Zealand statistics show a high percentage of epidural use amongst Asian women. Entonox (a gas mixture of nitrous oxide and oxygen) and pethidine are also available to women in New Zealand. This article investigates how Japanese women in New Zealand respond to the use of pharmacological pain relief in labour. The study was guided by two research questions: (1) How do Japanese women experience and manage labour pain in New Zealand? (2) How do they feel about the use of pharmacological pain relief? Thirteen Japanese women who had given birth in New Zealand were interviewed individually or in a focus group. The conversations were analysed using thematic analysis. Although in Japan very few women use pain relief, nine women received epidural and/or Entonox out of 11 women who experienced labour pain. The contrast between their Japanese cultural expectations and their birth experiences caused some of the women subsequent personal conflict. Japanese women's cultural perspectives and passive attitudes were demonstrated to influence the decision-making process concerning pain relief. It was concluded that understanding Japanese cultural worldviews and approaches to the role of pain in labour would help maternity providers in their provision of appropriate care for Japanese women. Copyright © 2013 Australian College of Midwives. Published by Elsevier Ltd. All rights reserved.

Report on the work of the Institute of Nuclear Sciences 27 January - December 1976

International Nuclear Information System (INIS)

1977-10-01

The work of the New Zealand Institute of Nuclear Sciences during the period January-June 1975 is summarized under the following headings: A) Nuclear Physics; B) Radiation Research; C) Isotope Geochemistry - Stable Isotopes; D) Radiocarbon Dating and Fallout; E) Radioisotope Applications; F) Instrumentation. Appendices on current research projects, staff publications and library holdings are included. (D.C.R.)

Report on the work of the Institute of Nuclear Sciences 26 July - December 1975

International Nuclear Information System (INIS)

1976-04-01

The work of the New Zealand Institute of Nuclear Sciences during the period January-June 1975 is summarized under the following headings: A) Nuclear Physics; B) Radiation Research; C) Isotope Geochemistry - Stable Isotopes; D) Radiocarbon Dating and Fallout; E) Radioisotope Applications; F) Instrumentation. Appendices on current research projects, staff publications and library holdings are included. (D.C.R.)

Evaluating Land Use and Emergency Management Plans for Natural Hazards as a Function of Good Governance:A Case Study from New Zealand

Institute of Scientific and Technical Information of China (English)

Wendy Saunders; Emily Grace; James Beban; David Johnston

2015-01-01

Plan evaluation is of utmost importance as a function of good governance. It provides a means to im-prove the institutional basis for implementing land use controls, provides an important opportunity to improve future plans to reduce risk, and improves the vision for sustainable development and management. This article provides an overview of the methods and findings of a plan evaluation project undertaken in New Zealand. The project analyzed 99 operative plans, provided in-depth analysis of ten plans, and included a capability and capacity study of councils. This is the first time all operative plans in New Zealand have had their natural hazard provisions assessed in this manner. The information provides an important baseline for future policy improvements, and a basis for future research and policy directions. The project found that, while New Zealand land use plans appear to be im-proving over time, there are still opportunities for im-provement. These include improving linkages between objectives, policies, and rules within land use plans; and strengthening the linkages between land use and emer-gency management plans. The largest challenge is the ac-cessibility, understanding of, and updating of hazard information.

ACCOUNTING AND FINANCIAL WEB REPORTING IN ALBANIA

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DEMIRAJ Rezart

2013-12-01

Full Text Available Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We present how tools such as cloud computing and XBRL have impacted the use of the accounting systems and also other reporting institutions in Albania. Describing the current development of cloud services we give information on the part of software vendors in Albania. We find that cloud computing has been used extensively not only by the private companies offering accounting infomations systems, but also by other companies in the public sector (i.e. education. On the other hand we find that XBRL, even though a promising technology, has not been gained great recognition in Albania and is currently not used by any on the institutions or companies, neither by institutions whose mission is to create extensive databases (such as the Registrar of the Companies and which might benefit the most from this technology.

Accrual based accounting implementation: An approach for modelling major decisions

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Ratno Agriyanto

2016-12-01

Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

Accounting Faculty Internships

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Jill Christopher

2013-06-01

Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

Natural gas in road transport in New Zealand

Energy Technology Data Exchange (ETDEWEB)

Maiden, C J

1986-01-01

This paper describes how the products of New Zealand's natural gas fields are to be used in the transport sector to reduce oil imports. As a result of such developments New Zealand will be about 53% self-sufficient in transport fuels in 1986/1987. This self-sufficiency will be made up as follows: 25% from condensate from gas fields, 18% from synthetic gasoline, 5% from the use of compressed natural gas (CNG) and liquefied petroleum gas (LPT) in vehicles and 5% from indigenous oil supplies. History and status of the CNG Programme are outlined. Government has set a goal of 200,000 vehicles operating on CNG by 1990 and, at present, about 80,000 vehicles are powered by natural gas. The Gas to Gasoline project is described in some detail. New Zealand's imports of crude oil and oil products for 1986/1987 are forecast to total 1,900,000 tonnes, less than one-half of the 4,257,000 tonnes of comparable imports in 1973/1974.

A Visit to a New Zealand School: Informal but On-Task, Strict but Caring.

Science.gov (United States)

Hopfengardner, Jerrold D.; O'Dell, Frank L.

1989-01-01

Describes a visit by two educators to a primary school in Auckland, New Zealand. Discusses the development of children, educational goals, traditions, curricula, administration, and facilities of this New Zealand school. Finds the major difference is the New Zealand school's child-centered approach. (MS)

Financial Reporting for Public Institutions in New Mexico.

Science.gov (United States)

New Mexico Commission on Higher Education.

This manual is intended to provide public institutions of higher education in New Mexico with a consistent and uniform system for treating institutional finance data. Part 1 presents accounting principles for fund accounting, restricted and unrestricted funds, accrual accounting, and handling other charges and revenues. Part 2 provides general…

Questioning the accuracy of greenhouse gas accounting from agricultural waste: a case study.

Science.gov (United States)

Chung, Matthew L; Shilton, Andrew N; Guieysse, Benoit; Pratt, Chris

2013-01-01

The New Zealand Greenhouse Gas Inventory (the NZ Inventory) uses country-specific data to quantify CH emissions from anaerobic ponds treating dairy farm effluent (315 Gg CO equivalent [CO-e] in 2009). In this study, we used literature data to: (i) evaluate the accuracy of the NZ Inventory's parameters used to quantify these CH emissions; and (ii) determine whether the NZ Inventory's scope is capturing the full spectrum of sources with bio-CH potential entering anaerobic ponds. The research indicated that the current NZ Inventory methodology is underestimating CH emissions from anaerobic ponds across New Zealand by 264 to 603 Gg CO-e annually. Moreover, the NZ Inventory is currently not accounting for (i) manure from supplementary feed pads and stand-off pads (annual CH emissions = 207-330 Gg CO-e); (ii) waste milk (153-280 Gg CO-e); and (iii) supplementary feed waste (90-216 Gg CO-e). Annual CH emissions from anaerobic ponds on dairy farms across New Zealand are thus more likely to be 1029 to 1744 Gg CO-e, indicating that the NZ Inventory is reporting as little as 18% of actual CH emissions produced by this sector. These additional wastes are not accounted for in the methodology prescribed by the Intergovernmental Panel on Climate Change for estimating CH emissions from dairy manure. Consequently, other significant dairying nations will also probably be underestimating their waste CH emissions. Our research highlights that, if governments attempt to include country-specific emission factors in their greenhouse gas inventories, these factors must be based on an assessment of the full spectrum of sources contributing to greenhouse gas emissions within any given sector. Copyright © by the American Society of Agronomy, Crop Science Society of America, and Soil Science Society of America, Inc.

Graduates' Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap

Science.gov (United States)

Howcroft, Douglas

2017-01-01

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…

Perception and Awareness of Islamic Accounting: Student Perspectives

Science.gov (United States)

Siswantoro, Dodik

2015-01-01

Purpose: The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course's competency should satisfy both…

Public Accountability: The Perceived Usefulness of School Annual Reports

Directory of Open Access Journals (Sweden)

Stuart Tooley

2010-06-01

Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

Earthquake Hazard and Risk in New Zealand

Science.gov (United States)

Apel, E. V.; Nyst, M.; Fitzenz, D. D.; Molas, G.

2014-12-01

To quantify risk in New Zealand we examine the impact of updating the seismic hazard model. The previous RMS New Zealand hazard model is based on the 2002 probabilistic seismic hazard maps for New Zealand (Stirling et al., 2002). The 2015 RMS model, based on Stirling et al., (2012) will update several key source parameters. These updates include: implementation a new set of crustal faults including multi-segment ruptures, updating the subduction zone geometry and reccurrence rate and implementing new background rates and a robust methodology for modeling background earthquake sources. The number of crustal faults has increased by over 200 from the 2002 model, to the 2012 model which now includes over 500 individual fault sources. This includes the additions of many offshore faults in northern, east-central, and southwest regions. We also use the recent data to update the source geometry of the Hikurangi subduction zone (Wallace, 2009; Williams et al., 2013). We compare hazard changes in our updated model with those from the previous version. Changes between the two maps are discussed as well as the drivers for these changes. We examine the impact the hazard model changes have on New Zealand earthquake risk. Considered risk metrics include average annual loss, an annualized expected loss level used by insurers to determine the costs of earthquake insurance (and premium levels), and the loss exceedance probability curve used by insurers to address their solvency and manage their portfolio risk. We analyze risk profile changes in areas with large population density and for structures of economic and financial importance. New Zealand is interesting in that the city with the majority of the risk exposure in the country (Auckland) lies in the region of lowest hazard, where we don't have a lot of information about the location of faults and distributed seismicity is modeled by averaged Mw-frequency relationships on area sources. Thus small changes to the background rates

The oil and gas equipment and services market in New Zealand

International Nuclear Information System (INIS)

2002-01-01

In terms of petroleum exploration investment, New Zealand ranks seventeenth in the world. The oil, gas, and petrochemical industry is mainly concentrated in Taranaki, a province where considerable onshore and offshore exploration and production (E and P) activity is taking place. The largest licensing round in the petroleum industry of New Zealand was recently completed, with 41 applications emanating from 21 companies were submitted, related to 26 new exploration blocks located onshore and frontier Taranaki basin. Starting in 2007, New Zealand is expected to suffer from a natural gas shortfall due to the gradual depletion of the main natural gas field called Maui. As a result, the development of the Pohokura project is being afforded top priority. In 2002, in the province of Taranaki, it is expected that 125 million dollars will be spent in support of exploration activity. The areas of oil and gas exploration such as seismic surveying services, geophysical services, drilling, monitoring and logging, and field management technologies represent potential opportunities for Canadian companies specialized in the provision of oil and gas equipment and services. For the period 2002-2005, New Zealand is planning significant offshore deep-water E and P projects with a view to ensure a secure supply of natural gas. The largest domestic oil and gas E and P company in New Zealand is Todd Petroleum Mining Company, while the largest foreign-owned oil and gas production company operating in the country is Shell Petroleum Mining Company. Responsible for over 90 per cent of oil and gas production, the largest joint oil service company in New Zealand is Shell Todd Oil Service (STOS), 50 per cent owned by Shell Petroleum Mining Company and 50 per cent by Todd Petroleum Mining Company. Canadian equipment and services might be particularly well received by companies such as STOS and Natural Gas Corporation. Partners in oil and gas projects are sought by companies such as Shell. Higher

A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country

OpenAIRE

Holm, Claus; Schøler, Finn; Lønne, Henrik; Maingot, Michael

2009-01-01

The International Accounting Standards Board has as its mission the development of a singlet set of high quality standards to be applied consistently by companies globally.  The purpose of this paper is to examine the implementation process to integrate IFRS in the smaller and developed countries of Denmark, Ireland and New Zealand.  The paper examines the enablers for successful IFRS implementation, namely, Legislative changes, Accounting profession, Stock exchanges, Enforcement, Early adopt...

Accounting valuation development of specific assets

Directory of Open Access Journals (Sweden)

I.V. Zhigley

2017-12-01

Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

Collaborative Russian-US work in nuclear material protection, control and accounting at the Institute of Physics and Power Engineering

International Nuclear Information System (INIS)

Matveenko, I.P.; Pshakin, G.M.; Mozhaev, V.K.

1995-01-01

The Institute of Physics and Power Engineering (IPPE) is a leading research center under the Ministry of Atomic Energy of the Russian Federation. IPPE encompasses many installations and many specialists who perform fundamental and applied investigations in nuclear power and technology for the national nuclear program. IPPE has a key role in the national nuclear material protection, control, and accounting (MPC ampersand A) system both as a nuclear facility and also as a training center for MPC ampersand A. As a participant in the US-Russian Laboratory-to-Laboratory Cooperative Program in MPC ampersand A, IPPE is conducting several tasks in collaboration with US Department of Energy national laboratories. The main goal of these tasks is the rapid improvement of MPC ampersand A at one of the most sensitive operating IPPE installations, the BFS critical facility, which has large numbers of fuel items containing highly enriched uranium and weapons-grade plutonium. After the completion of several test, evaluation, and demonstration tasks, it is hoped that the tested and adopted methods and procedures can be applied not only to the entire population of BFS fuel items, but also to other facilities at IPPE and other Russian nuclear institutes and operating facilities. The collaborative tasks cover seven areas: computerized nuclear material accounting, entry control and portals, item control and inventory, design evaluation and analysis, gamma and neutron assay, an integrated demonstration, and physical protection elements and test bed

Requirements for radiation oncology physics in Australia and New Zealand

International Nuclear Information System (INIS)

Oliver, L.; Fitchew, R.; Drew, J.

2001-01-01

This Position Paper reviews the role, standards of practice, education, training and staffing requirements for radiation oncology physics. The role and standard of practice for an expert in radiation oncology physics, as defined by the Australasian College of Physical Scientists and Engineers in Medicine (ACPSEM), are consistent with the IAEA recommendations. International standards of safe practice recommend that this physics expert be authorised by a Regulatory Authority (in consultation with the professional organisation). In order to accommodate the international and AHTAC recommendations or any requirements that may be set by a Regulatory Authority, the ACPSEM has defined the criteria for a physicist-in-training, a base level physicist, an advanced level physicist and an expert radiation oncology physicist. The ACPSEM shall compile separate registers for these different radiation oncology physicist categories. What constitutes a satisfactory means of establishing the number of physicists and support physics staff that is required in radiation oncology continues to be debated. The new ACPSEM workforce formula (Formula 2000) yields similar numbers to other international professional body recommendations. The ACPSEM recommends that Australian and New Zealand radiation oncology centres should aim to employ 223 and 46 radiation oncology physics staff respectively. At least 75% of this workforce should be physicists ( 168 in Australia and 35 in New Zealand). An additional 41 registrar physicist positions (34 in Australia and 7 in New Zealand) should be specifically created for training purposes. These registrar positions cater for the present physicist shortfall, the future expansion of radiation oncology and the expected attrition of radiation oncology physicists in the workforce. Registrar physicists shall undertake suitable tertiary education in medical physics with an organised in-house training program.The rapid advances in the theory and methodology of the new

A critical consideration of ethical foundations for the accounting profession

OpenAIRE

Buys, Pieter; Visser, Susan; Oberholzer, Merwe

2012-01-01

When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct,...

Medical practice in New Zealand 1769-1860.

Science.gov (United States)

Lawrenson, Ross

2004-06-01

New Zealand was discovered by Captain Cook in 1769. Over the next ninety years, increasing numbers of medical practitioners visited and began to settle in what became a British colony. The first medical visitors were usually naval surgeons or served on board whaling ships. The major influx of doctors occurred at the behest of the New Zealand Company between 1840 and 1848, although Christian missionaries, army doctors, and individual medical entrepreneurs also emigrated and provided services. This paper describes the pattern of medical settlement in the colony's earliest years and relates this to the health of the population and the development of medical and hospital services.

Applying a Comprehensive Contextual Climate Change Vulnerability Framework to New Zealand's Tourism Industry.

Science.gov (United States)

Hopkins, Debbie

2015-03-01

Conceptualisations of 'vulnerability' vary amongst scholarly communities, contributing to a wide variety of applications. Research investigating vulnerability to climate change has often excluded non-climatic changes which may contribute to degrees of vulnerability perceived or experienced. This paper introduces a comprehensive contextual vulnerability framework which incorporates physical, social, economic and political factors which could amplify or reduce vulnerability. The framework is applied to New Zealand's tourism industry to explore its value in interpreting a complex, human-natural environment system with multiple competing vulnerabilities. The comprehensive contextual framework can inform government policy and industry decision making, integrating understandings of climate change within the broader context of internal and external social, physical, economic, and institutional stressors.

New Zealand Teachers Respond to the "National Writing Project" Experience

Science.gov (United States)

Locke, Terry; Whitehead, David; Dix, Stephanie; Cawkwell, Gail

2011-01-01

This article draws on early data from a two-year project (2009-11) being undertaken in the New Zealand context by the authors entitled: "Teachers as Writers: Transforming Professional Identity and Classroom Practice". Based on the National Writing Project in the USA (and in New Zealand in the 1980s) its hypothesis is that when teachers…

Occurrence and impact of xerostomia among dentate adult New Zealanders: findings from a national survey.

Science.gov (United States)

Benn, A M L; Broadbent, J M; Thomson, W M

2015-09-01

We investigated the prevalence, associations and impact of xerostomia in a nationally representative sample of dentate adult community-dwelling New Zealanders aged 18 years and over. The data were collected from a representative sample of 2209 adults, as part of the 2009 New Zealand Oral Health Survey (NZOHS). Data were collected using face-to-face interviews, dental examinations and the short-form Oral Health Impact Profile (OHIP-14). Data analysis used appropriate weighting for all procedures to account for the complex survey design. The overall prevalence estimate for xerostomia was 13.1% (95% CI 11.7, 14.7), and it was more common among females. Those in the 75+  and 25-34 age groups were more likely (odds ratios of 6.5 and 4.0, respectively) to have xerostomia. After controlling for sociodemographic characteristics and clinical oral disease, the mean OHIP-14 score among xerostomics was 50% higher than among those who did not have the condition. These data indicate that xerostomia is a common condition which can affect quality of life among people of all ages. © 2015 Australian Dental Association.

Updated Palaeotsunami Database for Aotearoa/New Zealand

Science.gov (United States)

Gadsby, M. R.; Goff, J. R.; King, D. N.; Robbins, J.; Duesing, U.; Franz, T.; Borrero, J. C.; Watkins, A.

2016-12-01

The updated configuration, design, and implementation of a national palaeotsunami (pre-historic tsunami) database for Aotearoa/New Zealand (A/NZ) is near completion. This tool enables correlation of events along different stretches of the NZ coastline, provides information on frequency and extent of local, regional and distant-source tsunamis, and delivers detailed information on the science and proxies used to identify the deposits. In A/NZ a plethora of data, scientific research and experience surrounds palaeotsunami deposits, but much of this information has been difficult to locate, has variable reporting standards, and lacked quality assurance. The original database was created by Professor James Goff while working at the National Institute of Water & Atmospheric Research in A/NZ, but has subsequently been updated during his tenure at the University of New South Wales. The updating and establishment of the national database was funded by the Ministry of Civil Defence and Emergency Management (MCDEM), led by Environment Canterbury Regional Council, and supported by all 16 regions of A/NZ's local government. Creation of a single database has consolidated a wide range of published and unpublished research contributions from many science providers on palaeotsunamis in A/NZ. The information is now easily accessible and quality assured and allows examination of frequency, extent and correlation of events. This provides authoritative scientific support for coastal-marine planning and risk management. The database will complement the GNS New Zealand Historical Database, and contributes to a heightened public awareness of tsunami by being a "one-stop-shop" for information on past tsunami impacts. There is scope for this to become an international database, enabling the pacific-wide correlation of large events, as well as identifying smaller regional ones. The Australian research community has already expressed an interest, and the database is also compatible with a

The New Zealand Indices of Multiple Deprivation (IMD): A new suite of indicators for social and health research in Aotearoa, New Zealand.

Science.gov (United States)

Exeter, Daniel John; Zhao, Jinfeng; Crengle, Sue; Lee, Arier; Browne, Michael

2017-01-01

For the past 20 years, the New Zealand Deprivation Index (NZDep) has been the universal measure of area-based social circumstances for New Zealand (NZ) and often the key social determinant used in population health and social research. This paper presents the first theoretical and methodological shift in the measurement of area deprivation in New Zealand since the 1990s and describes the development of the New Zealand Index of Multiple Deprivation (IMD). We briefly describe the development of Data Zones, an intermediary geographical scale, before outlining the development of the New Zealand Index of Multiple Deprivation (IMD), which uses routine datasets and methods comparable to current international deprivation indices. We identified 28 indicators of deprivation from national health, social development, taxation, education, police databases, geospatial data providers and the 2013 Census, all of which represented seven Domains of deprivation: Employment; Income; Crime; Housing; Health; Education; and Geographical Access. The IMD is the combination of these seven Domains. The Domains may be used individually or in combination, to explore the geography of deprivation and its association with a given health or social outcome. Geographic variations in the distribution of the IMD and its Domains were found among the District Health Boards in NZ, suggesting that factors underpinning overall deprivation are inconsistent across the country. With the exception of the Access Domain, the IMD and its Domains were statistically and moderately-to-strongly associated with both smoking rates and household poverty. The IMD provides a more nuanced view of area deprivation circumstances in Aotearoa NZ. Our vision is for the IMD and the Data Zones to be widely used to inform research, policy and resource allocation projects, providing a better measurement of area deprivation in NZ, improved outcomes for Māori, and a more consistent approach to reporting and monitoring the social

Thoughts on competency integration in accounting education

NARCIS (Netherlands)

Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Morris, J.T.; Stocks, K.D.; Sorensen, J.E.; Stout, D.E.; Wouters, M.J.F.

2015-01-01

The paper follows up on Lawson et al. (2014), which reported on the work of a joint task force sponsored by the Management Accounting Section (MAS) of the American Accounting Association (AAA) and the Institute of Management Accountants (IMA) charged with the responsibility of developing curricular

Food safety regulations in Australia and New Zealand Food Standards.

Science.gov (United States)

Ghosh, Dilip

2014-08-01

Citizens of Australia and New Zealand recognise that food security is a major global issue. Food security also affects Australia and New Zealand's status as premier food exporting nations and the health and wellbeing of the Australasian population. Australia is uniquely positioned to help build a resilient food value chain and support programs aimed at addressing existing and emerging food security challenges. The Australian food governance system is fragmented and less transparent, being largely in the hands of government and semi-governmental regulatory authorities. The high level of consumer trust in Australian food governance suggests that this may be habitual and taken for granted, arising from a lack of negative experiences of food safety. In New Zealand the Ministry of Primary Industries regulates food safety issues. To improve trade and food safety, New Zealand and Australia work together through Food Standards Australia New Zealand (FSANZ) and other co-operative agreements. Although the potential risks to the food supply are dynamic and constantly changing, the demand, requirement and supply for providing safe food remains firm. The Australasian food industry will need to continually develop its system that supports the food safety program with the help of scientific investigations that underpin the assurance of what is and is not safe. The incorporation of a comprehensive and validated food safety program is one of the total quality management systems that will ensure that all areas of potential problems are being addressed by industry. © 2014 Society of Chemical Industry.

The First New Zealanders? An Alternative Interpretation of Stable Isotope Data from Wairau Bar, New Zealand.

Directory of Open Access Journals (Sweden)

Andrew A Brown

Full Text Available PLOS ONE Volume 8 includes an article "The First New Zealanders: Patterns of Diet and Mobility Revealed through Isotope Analysis". The paper proposes that burial groups within the settlement phase site of Wairau Bar differ in terms of dietary stable isotopes and 87Sr/86Sr. The authors argue this difference is probably due to one group being a founding population while the other burials are later. Here we review the work of Kinaston et al. and present an alternative analysis and interpretation of the isotopic data. Treating the isotope data independently from cultural and biological factors we find that sex best explains dietary variation. Our reassessment of 87Sr/86Sr confirms the authors original finding of high mobility of early New Zealanders but suggests a larger range of individuals should be considered 'non-local' on current evidence.

Thermogravimetric studies of New Zealand coals

Energy Technology Data Exchange (ETDEWEB)

Beamish, B.B.; Rodgers, K.A.; Benfell, K.E.; Shaw, K.J. [University of Auckland, Auckland (New Zealand). Dept. of Geology

1997-12-31

The thermal behaviour of New Zealand coals may be reliably characterised by a series of tightly constrained thermogravimetric (TG) procedures of high repeatability developed in the Department of Geology at The University of Auckland. Proximate, combustion and char reactivity analyses can be routinely obtained for run-of-mine samples. Volatile matter determination by TG produces an acceptable reproducible result compared with the ISO method, whereas further refinement of the technique is necessary to achieve the same level of precision for ash content of New Zealand low rank coals. Combining combustion and char reactivity analyses enables the performance of a coal to be assessed under differing operating conditions, and offers the opportunity to elucidate competing effects of major element geochemistry of the coal. 12 refs., 4 figs., 2 tabs.

The Impacts of Adopting Active Methods in the Performance of Accounting Students at a Higher Education Institution in the State of Minas Gerais

Directory of Open Access Journals (Sweden)

Cicero Jose Oliveira Guerra

2016-10-01

Full Text Available The scientific community has discussed a reformulation in education in order to meet new goals in the learning processes. It is a challenge for universities to modify their social role by adding new teaching methods in their undergraduate programs to fit into this current context. The motivation of this study is to verify if the adoption of active teaching methods in the Accounting course at a private Higher Education Institution located in the region of the Zona da Mata, State of Minas Gerais, contributed to the performance of its students. In this research, performance is characterized at the improvement in students' grades. The active methods, in response to this educational reformulation, are concerned with preparing a critical student, capable of acting in the contemporary market, subject to constant changes. The study period covers the years between 2011 and 2014. We sought to answer the following question: Is there an impact on the performance of accounting students after the implementation of active methods at the HEI investigated? To test the proposed hypothesis, we used Student's T test and regression methods. The analyzed data were collected from documents provided by the institution's employees. The results show that there is evidence that the use of active methods in the accounting course contributed to the students' performance in the period studied.

12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

Science.gov (United States)

2010-01-01

... address of an Internet Web site, and a summary of the consumer's right to receive a written account... consumer— (i) The consumer's account balance, through a readily available telephone line; (ii) An electronic history of the consumer's account transactions, such as through an Internet Web site, that covers...

A New Zealand based cohort study of anaesthetic trainees' career outcomes compared with previously expressed intentions.

Science.gov (United States)

Moran, E M L; French, R A; Kennedy, R R

2011-09-01

Predicting workforce requirements is a difficult but necessary part of health resource planning. A 'snapshot' workforce survey undertaken in 2002 examined issues that New Zealand anaesthesia trainees expected would influence their choice of future workplace. We have restudied the same cohort to see if that workforce survey was a good predictor of outcome. Seventy (51%) of 138 surveys were completed in 2009 compared with 100 (80%) of 138 in the 2002 survey. Eighty percent of the 2002 respondents planned consultant positions in New Zealand. We found 64% of respondents were working in New Zealand (P New Zealand based respondents but only 40% of those living outside New Zealand agreed or strongly agreed with this statement (P New Zealand but was important for only 2% of those resident in New Zealand (P New Zealand were predominantly between NZ$150,000 and $200,000 while those overseas received between NZ$300,000 and $400,000. Of those that are resident in New Zealand, 84% had studied in a New Zealand medical school compared with 52% of those currently working overseas (P < 0.01). Our study shows that stated career intentions in a group do not predict the actual group outcomes. We suggest that 'snapshot' studies examining workforce intentions are of little value for workforce planning. However we believe an ongoing program matching career aspirations against career outcomes would be a useful tool in workforce planning.

February 2011 Christchurch, New Zealand Images

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The South Island, New Zealand earthquake occurred as part of the aftershock sequence of the M 7.0 September 3, 2010 Darfield, NZ earthquake. It involved...

US/Russian laboratory-to-laboratory program in materials protection, control and accounting at the RRC Kurchatov Institute

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Roumiansev, A.; Shmelev, V.

1996-01-01

Six US DOE Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute (RRC KI) to improve the capabilities and facilities in nuclear material protection, control, and accounting (MPC ampersand A). In 1995, the primary emphasis of this program was the implementation of improved physical protection at a demonstration building at RRC KI, and the upgrading of the computerized MC ampersand A system, diagnostic instrumentation, and physical inventory procedures at a critical assembly within this building. Work continues in 1996 at the demonstration building but now also has begun at the two Kurchatov buildings which constitute the Central Storage Facility (CSF). At this facility, there will be upgrades in the physical inventory taking procedures, a test and evaluation of gamma-ray isotopic measurements, evaluations of nuclear material portal monitors and neutron-based measurement equipment as well as development of an improved computerized materials accounting system, implementation of bar code printing and reading equipment, development of tamper indicating device program, and substantial improvements in physical protection. Also, vulnerability assessments begun in 1995 are being extended to additional high priority facilities at Kurchatov

Health data research in New Zealand: updating the ethical governance framework.

Science.gov (United States)

Ballantyne, Angela; Style, Rochelle

2017-10-27

Demand for health data for secondary research is increasing, both in New Zealand and worldwide. The New Zealand government has established a large research database, the Integrated Data Infrastructure (IDI), which facilitates research, and an independent ministerial advisory group, the Data Futures Partnership (DFP), to engage with citizens, the private sector and non-government organisations (NGOs) to facilitate trusted data use and strengthen the data ecosystem in New Zealand. We commend these steps but argue that key strategies for effective health-data governance remain absent in New Zealand. In particular, we argue in favour of the establishment of: (1) a specialist Health and Disability Ethics Committee (HDEC) to review applications for secondary-use data research; (2) a public registry of approved secondary-use research projects (similar to a clinical trials registry); and (3) detailed guidelines for the review and approval of secondary-use data research. We present an ethical framework based on the values of public interest, trust and transparency to justify these innovations.

The image of accountants

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2009-01-01

Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

'Amusements are provided': asylum entertainment and recreation in Australia and New Zealand c.1860-c.1945.

Science.gov (United States)

MacKinnon, Dolly

2009-01-01

This chapter examines the official 'entertainment', in all its forms, provided to inmates in Australian and New Zealand asylums--later mental hospitals--between c.1860 and c.1945. Visitors came into asylum grounds and patients were permitted periods of leave, all for the purposes of entertainment and recreation. Surviving recreation buildings, their grounds and institutional archives, bear silent witness to the noisy and lively recreational activities of past patients, staff and visitors. This chapter reconstructs these practices in twenty public and three private asylums from this period by examining a diverse range of sources, including archives, histories of asylums and newspaper articles.

Faculty of Radiation Oncology 2014 Workforce Census: a comparison of New Zealand and Australian responses.

Science.gov (United States)

James, Melissa; Munro, Philip M; Leung, John

2015-04-17

This paper outlines the key results of the Royal Australian and New Zealand College of Radiologists (RANZCR) Faculty of Radiation Oncology (FRO) 2014 workforce census, and compares the results of New Zealand and Australian responses in order to identify similarities and differences in workforce characteristics. The workforce census was conducted online in mid-2014. The census was distributed to all radiation oncologists (Fellows, life members, educational affiliates, retired) and radiation oncology trainees on the RANZCR membership database. Six weekly reminders were sent to non-respondents and all responses were aggregated for analysis. This paper addresses only consultant radiation oncologist responses. The combined response rate for New Zealand radiation oncologists was 85.7% (compared with 76% from Australian respondents). The census found that the demographic characteristics of New Zealand and Australian radiation oncologists are similar. Points of difference include (i) the role of educational affiliates in New Zealand, (ii) New Zealand radiation oncologists reporting higher hours spent at work, (iii) New Zealand radiation oncologists spending a higher proportion of time on clinical duties, (iv) A lower proportion of New Zealand radiation oncologists with higher degrees, and (v) private/ public workplace mix. A comparison by country would suggest that there are many similarities, but also some important differences that may affect workforce issues in New Zealand. Separate datasets are useful for RANZCR to better inform members, governments and other key stakeholders in each country. Separate datasets also provide a basis for comparison with future surveys to facilitate the monitoring of trends.

My New Zealand lesbian studies through time and times.

Science.gov (United States)

Laurie, Alison J

2012-01-01

In this article Alison J. Laurie reflects on her political activism and how it informs her academic scholarship and research interests relating to lesbian studies in New Zealand. She concludes that her desire for social change and commitment to lesbian community development inspired her early activism and has continued to inform her activism as well as her academic research and writing. She discusses her involvement in lesbian and gay organizations and campaigns, in New Zealand, Scandinavia, the United States and the United Kingdom, and the ideas that have informed and influenced her work. She pioneered the first lesbian studies courses in New Zealand, initially through community education, and from 1990 for university credit, and considers the contribution these courses can make. Finally, she reflects on several of her articles, book chapters and books considering how her work has developed during the past 50 years.

Are Feed-in Tariffs suitable for promoting solar PV in New Zealand cities?

International Nuclear Information System (INIS)

White, Lee V.; Lloyd, Bob; Wakes, Sarah J.

2013-01-01

Feed-in Tariffs (FITs) implemented by city councils in the USA have proven an effective means of stimulating installation of renewable-electricity generation capacity at a local level, and may also be effective for New Zealand cities. Though New Zealand has a high proportion of electricity generated renewably, this is mostly from centralized hydroelectricity plants. The suitability of city-level FITs for promoting solar photovoltaic panels in New Zealand is examined. Findings suggest that FITs, with rates obtained using the cost-of-generation method, could be implemented in New Zealand cities at rates comparable to those in successful FIT schemes internationally. The unique structure of New Zealand's liberalized electricity market, however, is likely to make financing FIT schemes at city-level more complex than the equivalent situation in the USA. Benefits of introducing such schemes will include the possibility for purchasers of solar PV systems to calculate returns on investment over the long term, and the streamlining of the grid connection process by reducing the number of authorities involved. - Highlights: • Results pertain to New Zealand city councils implementing FITs. • FIT rates similar to those in other countries provide sufficient investor incentive. • FITs could greatly increase investor security and ease grid connection. • Electricity market structure precludes financing through burden-sharing

Output-based allocations and revenue recycling. Implications for the New Zealand Emissions Trading Scheme

International Nuclear Information System (INIS)

Lennox, James A.; Nieuwkoop, Renger van

2010-01-01

The New Zealand Emissions Trading Scheme (NZ ETS) is more comprehensive in its coverage of emissions than schemes introduced or proposed to date in any other country in that it includes agricultural greenhouse gases, which account for half of New Zealand's total emissions. But, motivated by concerns for the international competitiveness of emissions-intensive, trade-exposed industrial and agricultural activities, current legislation provides for substantial ongoing free allocations to such activities, linked to their output. Here we use a computable general equilibrium model to analyse the impacts of output-based allocation, given the possibility of recycling net revenues to reduce prior distorting taxes. Unlike previous modelling studies of alternative NZ ETS designs, we allow for a more realistic modelling both of capital and labour supply. We find that, as suggested by theoretical results, interactions between the ETS and existing taxes are important. Given any level of output-based allocation, the negative macroeconomic impacts can be reduced by recycling net revenues as efficiently as possible. Less obviously, we find that there may be an optimal non-zero level of output-based allocation. This optimal level increases as the carbon price and/or factor supply elasticities increase, but decreases if revenues are recycled with greater efficiency. (author)

Output-based allocations and revenue recycling. Implications for the New Zealand Emissions Trading Scheme

Energy Technology Data Exchange (ETDEWEB)

Lennox, James A. [Landcare Research NZ, Lincoln (New Zealand); Nieuwkoop, Renger van [Center for Energy Policy and Economy, Zuerich (Switzerland)

2010-12-15

The New Zealand Emissions Trading Scheme (NZ ETS) is more comprehensive in its coverage of emissions than schemes introduced or proposed to date in any other country in that it includes agricultural greenhouse gases, which account for half of New Zealand's total emissions. But, motivated by concerns for the international competitiveness of emissions-intensive, trade-exposed industrial and agricultural activities, current legislation provides for substantial ongoing free allocations to such activities, linked to their output. Here we use a computable general equilibrium model to analyse the impacts of output-based allocation, given the possibility of recycling net revenues to reduce prior distorting taxes. Unlike previous modelling studies of alternative NZ ETS designs, we allow for a more realistic modelling both of capital and labour supply. We find that, as suggested by theoretical results, interactions between the ETS and existing taxes are important. Given any level of output-based allocation, the negative macroeconomic impacts can be reduced by recycling net revenues as efficiently as possible. Less obviously, we find that there may be an optimal non-zero level of output-based allocation. This optimal level increases as the carbon price and/or factor supply elasticities increase, but decreases if revenues are recycled with greater efficiency. (author)

Understanding the Consequences of Property Rights Mismatches: a Case Study of New Zealand's Marine Resources

Directory of Open Access Journals (Sweden)

Tracy Yandle

2007-12-01

Full Text Available Within fisheries and natural resource management literature, there is considerable discussion about the key roles that property rights can play in building biologically and socially sustainable resource management regimes. A key point of agreement is that secure long-term property rights provide an incentive for resource users to manage the resource sustainably. However, property rights mismatches create ambiguity and conflict in resource use. Though the term mismatches is usually associated with problems in matching temporal and spatial resource characteristics with institutional characteristics, I expand it here to include problems that can arise when property rights are incompletely defined or incompletely distributed. Property rights mismatches are particularly likely to occur over marine resources, for which multiple types of resource and resource user can be engaged and managed under a variety of regulatory regimes. I used New Zealand's marine resources to examine the causes and consequences of these property rights mismatches. New Zealand is particularly interesting because its property-rights-based commercial fishing regime, in the form of individual transferable quotas, has attracted considerable positive attention. However, my review of the marine natural resource management regime from a broader property rights perspective highlights a series of problems caused by property rights mismatches, including competition for resources among commercial, customary, and recreational fishers; spatial conflict among many marine resource users; and conflicting incentives and objectives for the management of resources over time. The use of a property rights perspective also highlights some potential solutions such as the layering of institutional arrangements and the improvement of how property rights are defined to encourage long-term sustainability.

Epidemic of Non-Hodgkin Lymphoma in New Zealand Remains Unexplained

International Nuclear Information System (INIS)

Cox, B.; Liu, C. W.; Sneyd, M. J.; Cameron, C. M.

2014-01-01

Non-Hodgkin lymphoma (NHL) incidence rates have increased considerably in New Zealand. Methods. Incidence and mortality rates for NHL from 1981 to 2010 were calculated. Trends in age-specific rates were analysed and age-period-cohort models fitted to explore generation-specific changes in incidence and mortality. Results. NHL incidence increased by 67% for men and 74% for women between the 1981-1985 and 2006-2010 time periods in New Zealand. For women born about 1936 and men born about 1946, NHL incidence and mortality have diverged suggesting an improved prognosis for recent generations. Conclusion. The strong generation effects suggest that an exposure before 25 years of age is of major importance in determining the lifetime risk of NHL in New Zealand. NHL incidence rates in New Zealand will continue to increase in the future and probably more in females than males, as generations with increased risk age. Current hypotheses for the cause of NHL do not explain the trends observed. A decline in the prevalence of a protective factor may have also contributed to these trends. Examination of trends for subtypes of NHL and innovative testable hypotheses that may explain these trends are needed.

Niger institute focuses on financial accountability | CRDI - Centre de ...

International Development Research Centre (IDRC) Digital Library (Canada)

28 avr. 2016 ... ... of its budgeting and reporting systems, and in staff morale. It plans further efforts to improve internal communications and achieve greater visibility. Read the story of change, Renewing financial management systems: Institut National de la Recherche Agronomique du Niger (PDF, 95 KB, in French only) ...

Epidemiology of diabetes in New Zealand: revisit to a changing landscape.

Science.gov (United States)

Joshy, Grace; Simmons, David

2006-06-02

The aim of this review is to describe the evolution of the burden of diabetes, its risk factors and complications in New Zealand, and the current national strategies underway to tackle a condition likely to impact on the national ability to afford other health services. The MEDLINE database from 1990 was searched for New Zealand-specific diabetes studies. The Australia and New Zealand Dialysis and Transplant Registry (ANZDATA) Reports from 1990-2004 and Ministry of Health (MoH) publications and reports were also reviewed. Key contact people working in the field of diabetes care in every district health board (DHB) were contacted, and information on current initiatives for diabetes control and prevention were collected. The prevalence of diabetes (known and undiagnosed), impaired glucose tolerance (IGT)/impaired fasting glucose (IFG) and gestational diabetes are tabulated by ethnic group. The latest New Zealand Health Survey (NZHS) result of known diabetes: European 2.9%, Maori 8%, Pacific 10.1%, Asian 8.4%. Diabetes risk factors have been examined and the reported rates have been compiled. Maori and Pacific people have a particularly high prevalence of diabetes risk factors (e.g. obesity, physical inactivity, insulin resistance, metabolic syndrome) compared with Europeans. The profile of diabetic patients in New Zealand has been summarised using publications on their clinical characteristics. The latest available data on ethnic specific clinical characteristics are a decade old. With the suboptimal participation in the Get Checked program: 63% Europeans/Others, 27% Maori, 92% Pacific (possibly overestimated) people in 2004, the results may not be representative. The burden of diabetes complications and diabetes related mortality has been reviewed. A high proportion of Maori and Pacific dialysis patients and new renal disease patients from the ANZDATA registry have diabetes comorbidity. The inadequacy of official statistics in New Zealand and the scarcity of indepth

The Foundation and Development of New Zealand Local Government: An Administrative Work in Progress

Directory of Open Access Journals (Sweden)

Andrew CARDOW

2007-10-01

Full Text Available From its genesis in Mid 19th Century liberalism to its current rationalist position, local government in New Zealand has followed a similar path to that of New Zealand central government in that it has embraced a neo liberal economic rationalist view of its role in public policy. The article traces the historical foundation of New Zealand local government and the factors that have assisted in forming the current shape of local government in New Zealand. The article ends by suggesting that the system of local government is dynamic and is still in development.

Equity in New Zealand University Graduate Outcomes: Maori and Pacific Graduates

Science.gov (United States)

Theodore, Reremoana; Taumoepeau, Mele; Kokaua, Jesse; Tustin, Karen; Gollop, Megan; Taylor, Nicola; Hunter, Jackie; Kiro, Cynthia; Poulton, Richie

2018-01-01

Higher education confers significant private and social benefits. Maori and Pacific peoples are under-represented within New Zealand universities and have poorer labour market outcomes (e.g., lower wages, under-represented in skilled professions). A New Zealand tertiary education priority is to boost Maori and Pacific success in an effort to…

Notes on the Emerging Accreditation Regimes in Australia and New Zealand

Science.gov (United States)

Boehringer, Kristian; Blyth, Sue; Scott, Fionna

2012-01-01

In recent years, new higher education regulatory regimes have emerged in both New Zealand and Australia. In Australia, the new Tertiary Education Quality and Standards Agency (TEQSA) employs a risk management approach while the New Zealand Quality Agency (NZQA) has adopted an evaluative approach. In practice, these varying approaches create real…

Dare to Dream: Personal Values, Life Goals, and International Students in New Zealand.

Science.gov (United States)

Zhang, Kaili C; Zhang, Abraham

2017-10-01

It has been well identified and supported in the literature that values and life goals are associated with one's general well-being. However, there have been few studies on values and life goals among international students in New Zealand. This study addressed this lack of research by focusing on the life goals and personal values among international students in three tertiary institutes in New Zealand. Based on the literature review, the hypothesis of this study is that international students' intrinsic life goals are positively correlated with their spiritual values. In contrast, extrinsic goals did not have similar effects. The Aspirations Index, which was used to assess life goals, and the Schwartz' value survey, which measured the students' personal values, were both distributed to the participants. Follow-up interviews with 24 of the participants were also conducted. Findings revealed that spiritual values were positively correlated with intrinsic goals and that extrinsic goals did not have similar effects. As the research findings showed that spiritual values were positively correlated with intrinsic goals, helping international students to find meaning and purpose in life may promote their well-being, and the learning and growth of international students can be improved by incorporating spiritual values and cultural aspects in college education. The authors also argue that a holistic approach to college education for international students is needed.

The safety experience of New Zealand adventure tourism operators.

Science.gov (United States)

Bentley, Tim A; Page, Stephen; Walker, Linda

2004-01-01

This survey examined parameters of the New Zealand adventure tourism industry client injury risk. The research also sought to establish priorities for intervention to reduce adventure tourism risk, and identify client injury control measures currently in place (or absent) in the New Zealand adventure tourism industry, with a view to establishing guidelines for the development of effective adventure tourism safety management systems. This 2003 survey builds upon an exploratory study of New Zealand adventure tourism safety conducted by us during 1999. A postal questionnaire was used to survey all identifiable New Zealand adventure tourism operators. The questionnaire asked respondents about their recorded client injury experience, perceptions of client injury risk factors, safety management practices, and barriers to safety. Some 27 adventure tourism activities were represented among the responding sample (n=96). The highest client injury risk was reported in the snow sports, bungee jumping and horse riding sectors, although serious underreporting of minor injuries was evident across the industry. Slips, trips and falls (STF) were the major client injury mechanisms, and a range of risk factors for client injuries were identified. Safety management measures were inconsistently applied across the industry. The industry should consider the implications of poor injury reporting standards and safety management practices generally. Specifically, the industry should consider risk management that focuses on minor (e.g., STF) as well as catastrophic events.

Nuclear medicine in New Zealand: a social history

International Nuclear Information System (INIS)

McArthur, A.W.

1989-01-01

Nuclear medicine in New Zealand began in 1948 at Christchurch Hospital. Hosted initially by Medical Physics Services, the radioisotope clinic in each hospital has charted its own course through disease metabolism and structure, resulting in the development of wide spectrum of clinical interest in New Zealand. Nine clinics have been established, some being more robust than others. Geographically, these clinics are widely dispersed from Auckland in North Island to Invercargill in the far south. A brief overview of their activities is given. The period under review refers mainly to the decades from 1950 to 1970. 15 refs., ills

Income Inequality and Gender in New Zealand, 1998-2003

OpenAIRE

Papps, Kerry L.

2004-01-01

A number of authors have documented an increase in earnings or income inequality in New Zealand during the late 1980s and early 1990s, a period of major economic reform, however no study has evaluated changes in inequality during the post-reform era. This paper applies a recently-developed method for decomposing changes in inequality to New Zealand income and earnings data and extends it to analyse changes in inequality between men and women. Across the total working-age population, income in...

Using Co-innovation to Stimulate Innovation in the New Zealand Agricultural Sector

NARCIS (Netherlands)

Botha, N.; Klerkx, L.W.A.; Small, B.; Turner, J.A.

2014-01-01

A recently implemented research and development program; Co-learning and Coinnovation to Achieve Impact in New Zealand’s Biological Industries (Primary Innovation for short) aims to stimulate innovation in the New Zealand agricultural sector, which is an important contributor to the New Zealand

The Role of Agricultural Consultants in New Zealand in Environmental Extension

Science.gov (United States)

Botha, Neels; Coutts, Jeff; Roth, Hein

2008-01-01

The aim of this study was to understand the role that agricultural consultants in New Zealand were undertaking in the Research, Development and Extension (RD&E) system--and in particular in relation to environmental extension. New Zealand does not have a public extension service and hence there is a strong reliance on consultants and regional…

Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

Directory of Open Access Journals (Sweden)

Stephen Agnew

2010-12-01

Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

Suicide Research and Adolescent Suicide Trends in New Zealand

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Said Shahtahmasebi

2008-01-01

Full Text Available In recent years, there have been a number of claims and counterclaims from suicide research using time series and longitudinal data; in particular, the linkage of increased antidepressant prescriptions to a decrease in suicide rates. Suicide time series appear to have a memory compounded with seasonal and cyclic effects. Failure to take into account these properties may lead to misleading conclusions, e.g., a downward blip is interpreted as the result of current knowledge and public health policies, while an upward blip is explained as suicide being complex depending on many variables requiring further research. In previous publications, I argued that this misuse of time series data is the result of an uncritical acceptance of a medical model that links mental ill-health to suicide. The consequences of such research behaviour are further increases in antidepressant prescriptions and medications to those who should not be prescribed them, with adverse effects showing across the population, e.g., the prescription of antidepressants to very young children (some under 1 year of age in New Zealand. Moreover, the New Zealand Evidence-based Health Care Bulletin recommends an authoritarian approach for every interaction with a young person to check their psychosocial well-being. When viewed holistically, this kind of human behaviour makes researchers, policy makers (politicians, treatment, and practitioners, and society in general part of the problem rather than the solution. This paper explores some dynamic aspects of suicide, using only official data with particular reference to youth suicide, and suggests that the medical model of suicide is only an attempt to treat depression without addressing suicide, and recommends the creation of a unified database through understanding the society that individuals live in. It is hoped that this paper will stimulate debate and the collaboration of international experts regardless of their school of thought.

Mineral Analysis of Pine Nuts (Pinus spp.) Grown in New Zealand.

Science.gov (United States)

Vanhanen, Leo P; Savage, Geoffrey P

2013-04-03

Mineral analysis of seven Pinus species grown in different regions of New Zealand; Armand pine ( Pinus armandii Franch), Swiss stone pine ( Pinus cembra L.), Mexican pinyon ( Pinus cembroides Zucc. var. bicolor Little), Coulter pine ( Pinus coulteri D. Don), Johann's pine ( Pinus johannis M.F. Robert), Italian stone pine ( Pinus pinea L.) and Torrey pine ( Pinus torreyana Parry ex Carrière), was carried out using an inductively coupled plasma optical emission spectrophotometer (ICP-OES) analysis. Fourteen different minerals (Al, B, Ca, Cr, Cu, Fe, K, Mg, Mn, Na, Ni, P, S and Zn) were identified in all seven varieties, except that no Al or Na was found in Pinus coulteri D. Don. New Zealand grown pine nuts are a good source of Cu, Mg, Mn, P and Zn, meeting or exceeding the recommended RDI for these minerals (based on an intake of 50 g nuts/day) while they supplied between 39%-89% of the New Zealand RDI for Fe. Compared to other commonly eaten tree-nuts New Zealand grown pine nuts are an excellent source of essential minerals.

Commercial and institutional consumption of energy survey

Energy Technology Data Exchange (ETDEWEB)

NONE

2005-12-15

This paper presented the results of a survey on 2004 energy consumption data for commercial and institutional establishments in Canada. The objective of the survey was to enable Natural Resources Canada to develop programs to support institutions seeking to gain greater energy efficiency and reduce greenhouse gas (GHG) emissions. Data were published by energy source and region. Energy intensity data were presented by region amongst the following commercial and institutional sectors: retail trade including food and non-food; education including colleges and universities; health care including non-hospital health care and hospitals; and accommodation and food services. Data obtained on each establishment's energy consumption and floor area were used to calculate their energy intensity ratio which included accounting for weather conditions, age of buildings and energy sources. It was observed that commercial and institutional establishments consumed nearly 945 million gigajoules in 2004. The wholesale trade and warehousing sector used the highest amount of energy, accounting for 17 per cent of all commercial and institutional energy use. The education sector accounted for 16 per cent of energy use, while the office sector accounted for 14 per cent. The energy intensity rate of hospitals in Canada was the highest of all sectors and subsectors, due to their nearly constant use of lighting and medical equipment. Retail trade accounted for the largest share of establishments at 26 per cent of all establishments, followed by offices with 22 per cent. Education accounted for the largest percentage of floor area. 4 tabs., 10 figs.

Campylobacteriosis in New Zealand: results of a case-control study.

OpenAIRE

Eberhart-Phillips, J; Walker, N; Garrett, N; Bell, D; Sinclair, D; Rainger, W; Bates, M

1997-01-01

STUDY OBJECTIVE: To identify and assess the contributions of major risk factors for campylobacteriosis in New Zealand. DESIGN: Case-control study. Home interviews were conducted over nine months using a standardised questionnaire to assess recent food consumption and other exposures. SETTING: Four centres in New Zealand with high notification rates of campylobacter infections--Auckland, Hamilton, Wellington, and Christchurch. PARTICIPANTS: Case patients were 621 people notified between 1 June...

Nineteenth century early childhood institutions in Aotearoa New Zealand: Legacies of enlightenment and colonisation

Directory of Open Access Journals (Sweden)

May Helen

2015-12-01

Full Text Available The nineteenth century colonial setting of Aotearoa NZ is the most distant from the cradle of European Enlightenment that sparked new understandings of childhood, learning and education and spearheaded new approaches to the care and education of young children outside of the family home. The broader theme of the Enlightenment was about progress and the possibilities of the ongoing improvement of peoples and institutions. The young child was seen as a potent force in this transformation and a raft of childhood institutions, including the 19th century infant school, kindergarten, and crèche were a consequence. The colonisation and settlement of Aotearoa NZ by European settlers coincided with an era in which the potency of new aspirations for new kinds of institutions for young children seeded. It is useful in the 21st century to reframe the various waves of colonial endeavour and highlight the dynamic interfaces of being colonised for the indigenous populations; being a colonial for the settler populations; and the power and should be purposed of the colonising cultures of Europe. It can be argued that in the context of ECE neither the indigenous nor settler populations of Aotearoa NZ were passive recipients of European ECE ideas but, separately and together, forged new understandings of childhood and its institutions; enriched and shaped by the lessons learned in the colonial setting of Aotearoa NZ.

U.S./Russian lab-to-lab materials protection, control and accounting program efforts at the Institute of Inorganic Materials. Revision 1

International Nuclear Information System (INIS)

Ruhter, W.D.; Kositsyn, V.; Rudenko, V.; Siskind, B.; Bieber, A.; Hoida, Hiroshi; Augustson, R.; Ehinger, M.; Smith, B.W.

1996-01-01

The All-Russian Scientific Research Institute of Inorganic Materials (VNIINM) performs research in nuclear power reactor fuel, spent fuel reprocessing and waste management, materials science of fissionable and reactor structural materials, metallurgy, superconducting materials, and analytical sciences. VNIINM supports the Ministry of Atomic Energy of the Russian Federation (MINATOM) in technologies for fabrication and processing of nuclear fuel. As a participant in the US/Russian Lab-to-Lab nuclear materials protection, control and accounting (MPC and A) program, VNIINM is providing support for measurements of nuclear materials in bulk forms by developing specifications, test and evaluation, certification, and implementation of measurement methods for such materials. In 1996, VNIINM will be working with Brookhaven staff in developing and documenting material control and accounting requirements for nuclear materials in bulk form, Livermore and Los Alamos staff in testing and evaluating gamma-ray spectrometry methods for bulk materials, Los Alamos staff in test and evaluation of neutron-coincidence counting techniques, Oak Ridge staff in accounting of bulk materials with process instrumentation, and Pacific Northwest staff on automating VNIINM's coulometric titration system. In addition, VNIINM will develop a computerized accounting system for nuclear material within VNIINM and their storage facility. The paper will describe the status of this work and anticipated progress in 1996

Pacific Island publications in the reproductive health literature 2000-2011: with New Zealand as a reference.

Science.gov (United States)

Ekeroma, Alec J; Pollock, Terina; Kenealy, Tim; Shulruf, Boaz; Shurulf, Boaz; Sopoaga, Faafetai; Montorzi, Gabriela; McCowan, Lesley M E; Hill, Andrew

2013-04-01

There is a keen interest to develop research systems and increase research output in the 14 Pacific Island Forum Countries (PIFC) to support development of policies and practice based on locally relevant research evidence. To assess the quantity and characteristics of reproductive health research output by each country (14 PIFC) from 2000 to 2011 using New Zealand's reproductive research outputs as the reference. A systematic search of the literature using a broad definition of reproductive health. There were 174 papers published in the PIFC from 2000 to 2011 compared with 628 papers published in New Zealand (NZ). Most (57%) of the PIFC papers were from Papua New Guinea (PNG), although Samoa had the most papers by population (10/100,000). Five of the countries did not have a single publication. The majority of papers from both the PIFC and NZ were observational studies (72 vs 36%). Authors from Australia were responsible for 34% of PIFC publications followed by 25% from PNG. Sixty-three per cent of papers by PIFC sole and first authors were published in local journals, whereas 86% of non-PIFC authors published in international journals. There is a need for reproductive research in PIFC. PNG had the most publications on the back of a well-funded dedicated research institute and a significant collaboration with Australian researchers. The large number of papers in PIFC countries without PIFC authors raises the question about the need to require non-PIFC researchers to enter into genuine research partnerships in order to build research capacity in the PIFC. © 2013 The Authors ANZJOG © 2013 The Royal Australian and New Zealand College of Obstetricians and Gynaecologists.

New Zealand code for nuclear powered shipping

International Nuclear Information System (INIS)

1976-06-01

This report recommends guidelines for the safety precautions and procedures to be implemented when New Zealand ports and approaches are used by nuclear powered merchant ships and nuclear powered naval ships

The relationship between financial and tax accounting in Albania

Directory of Open Access Journals (Sweden)

Ilda Duhanxhiu

2012-03-01

Full Text Available Typically ‘income tax’ laws rely on financial accounting data to determine the taxable income of a business entity, although financial and tax accounting have different goals and requirements. The purpose of this paper is to explore the relationship between financial and tax accounting rules in Albania. The study employs a mixed methodology, comprising a review of the legislation, institutional framework and context, and semi-structured interviews with accountants, academics and institutional players. By reviewing the development of this relationship during the past 20 years, we aim to identify and explain the major divergences at present between two sets of rules.

Marketing fat and sugar to children on New Zealand television.

Science.gov (United States)

Wilson, Nick; Signal, Louise; Nicholls, Sarah; Thomson, George

2006-02-01

We aimed to determine the frequency and content of television food advertisements during children's viewing times on various New Zealand television channels. A content analysis was conducted of two free-to-air channels covering a total of 155 h of television time during children's viewing times (n = 858 food advertisements in 2005). Comparisons were made with data from 1997 and data from Australia. Compared to Australian channels, both New Zealand channels (TV3 and TV2) had significantly higher proportions of food advertisements that were classified as being "high in fat and/or sugar" (54% versus 80% and 69%, respectively). Using a more detailed classification system, 70.3% of food advertisements on the New Zealand channels were for foods "counter to improved nutrition" (95% CI: 67.1%, 73.3%) compared to those "favoring improved nutrition" at 5.1% (95% CI: 3.8%, 6.9%). The number of food advertisements per hour was higher in 2005 than in 1997 for the channel (TV2) for which there was time trend data (12.8 versus 8.0 per hour for the afternoon time slot). These findings provide further evidence that the majority of food advertising on New Zealand television is counter to nutritional guidelines. They suggest the need for further regulatory or other controls.

The House Crow (Corvus splendens: A Threat to New Zealand?

Directory of Open Access Journals (Sweden)

Diane L. Fraser

2015-05-01

Full Text Available The house crow (Corvus splendens, a native of the Indian subcontinent, has shown a rapid expansion of habitat range across Eastern Africa, the Arabian Peninsula, Europe and Asia. It is an adaptable, gregarious commensal bird which is regarded globally as an important pest species due to its impacts on livestock, agricultural and horticultural crops and indigenous fauna and as a fecal contaminator of human environments and water resources. Two Maxent (v3.3.3k models (A with presence data in Australia and (B with simulated entry data locations in New Zealand and a third ArcGIS model (C with environmental and social layers are used to determine an overall suitability index and establish a niche-based model of the potential spatial distribution for C. splendens within New Zealand. The results show that New Zealand, particularly the northern regions of North Island, has suitable environments for the establishment of the house crow. In order of suitability Model B showed highest potential land area suitability (31.84% followed by Model A (13.79% and Model C (10.89%. The potential for further expansion of this bird’s invasive range is high and, if New Zealand is invaded, impacts are likely to be significant.

An Evaluation of Competency Development in Accounting Trainees

Science.gov (United States)

Chaffer, Caroline; Webb, Jill

2017-01-01

Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and…

Relativism, Values and Morals in the New Zealand Curriculum Framework

Science.gov (United States)

Jorgensen, Lone Morris; Ryan, Sueann

The New Zealand Curriculum Framework, 1993, is the official document for teaching, learning and assessment in New Zealand schools. It consists of a set of curriculum statements, which define the learning principles, achievement aims and essential skills for seven learning areas. It also indicates the place of attitudes and values in the school curriculum. This paper investigates the requirements for teaching attitudes, values and ethics in the curriculum statements for Science, Biology and Technology. The question is raised whether the teaching of skills for resolving moral and ethical dilemmas are required by the official education standards in New Zealand, and internationally. The paper reports on a survey done on pre-service teacher trainees of their understanding of these requirements. Implications for courses that might need to be provided in future pre-service teacher education programmes are briefly discussed.

Greenhouse gas emissions from the international maritime transport of New Zealand's imports and exports

International Nuclear Information System (INIS)

Fitzgerald, Warren B.; Howitt, Oliver J.A.; Smith, Inga J.

2011-01-01

Greenhouse gas emissions from international maritime transport are exempt from liabilities under the Kyoto Protocol. Research into quantifying these emissions is ongoing, and influences policy proposals to reduce emissions. This paper presents a cargo-based analysis of fuel consumption and greenhouse gas emissions from New Zealand's international maritime transport of goods. Maritime transport moves 99.5% (by mass) of New Zealand's internationally traded products. It is estimated that 73% of visiting vessels' activity can be directly attributed to the movement of goods in and out of New Zealand. A cargo-based methodology was used to estimate that the international maritime transport of New Zealand's imports and exports consumed 2.5 million tonnes (Mt; 2.6 billion litres) of fuel during the year 2007, which generated 7.7 Mt of carbon dioxide (CO 2 ) emissions. Double-counting of emissions would occur if a similar method was applied to all New Zealand's trading partners. In contrast, since few large vessels refuel in New Zealand, the National Greenhouse Gas Inventory listed 2007 international maritime transportation emissions as 0.98 Mt of CO 2 , calculated from fuel bunkered for international transport. The results, therefore, show a significant difference between activity-based and bunker-fuel methodologies in quantifying New Zealand's emissions. International policy implications are discussed. - Research highlights: → Cargo-based analysis of GHG emissions from New Zealand's international maritime transport of goods. → 7.7 Mt of CO 2 estimated from international maritime transport of NZ's 2007 imports and exports. → 73% of visiting vessels' 2007 activity attributed to the movement of goods in and out of NZ. → The results were significantly different from NZ's GHG Inventory bunker-fuel derived emissions figure. → Detailed approach for international transport emissions regional/national assessments described.

Prerequisite Change and Its Effect on Intermediate Accounting Performance

Science.gov (United States)

Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

2005-01-01

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

In defiance of nuclear deterrence: anti-nuclear New Zealand after two decades.

Science.gov (United States)

Reitzig, Andreas

2006-01-01

In 1984, nuclear-armed and nuclear-powered vessels were banned from New Zealand to express the country's rejection of the nuclear deterrence concept. This led to a disagreement with the United States. Today, the ban on nuclear-powered ships is the only element of the nuclear-free legislation that still strains US-New Zealand relations. This article presents the reasons for the ban on nuclear-powered ships, which include scientific safety concerns, a symbolic rejection of the nuclear deterrence posture, and patriotic factors such as a nuclear-free national identity. The military and economic consequences of the ban are also examined. Since the ban on nuclear-powered vessels appears to be neither widely known abroad nor commonly recognised as a supportive disarmament measure outside New Zealand, it is concluded that whatever the future of this ban will be, New Zealand's anti-nuclear image will remain known internationally through the ban on nuclear arms.

Innate resistance of New Zealand paua to abalone viral ganglioneuritis.

Science.gov (United States)

Corbeil, Serge; McColl, Kenneth A; Williams, Lynette M; Slater, Joanne; Crane, Mark St J

2017-06-01

The susceptibility of New Zealand paua (Haliotis iris) to infection by abalone herpesvirus (Haliotid herpesvirus 1; HaHV) and to the disease abalone viral ganglioneuritis (AVG) was determined. Infection challenges performed by intra-muscular injection and by immersion in infectious water containing HaHV demonstrated that New Zealand paua were highly resistant to infection by Haliotid herpesvirus 1 and were fully resistant to the disease AVG. Copyright © 2017 Elsevier Inc. All rights reserved.

Private Returns to Tertiary Education - How Does New Zealand Compare to the OECD?

OpenAIRE

James Zuccollo; Sholeh Maani; Bill Kaye-Blake; Lulu Zeng

2013-01-01

How do private returns to tertiary education in New Zealand compare internationally? According to the latest OECD measures, the private rate of return for New Zealand is 8.9%, compared to an OECD average of 12.4%, placing New Zealand toward the bottom of the OECD ranking. The aim of this study is to better understand the reasons for that gap and determine whether the low returns could be considered as problems amenable to policy interventions. We identify a number of measurement issues with t...

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

Book Review : Social and Environmental Accounting

OpenAIRE

Lee C. Moerman

2010-01-01

This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

Challenges of the New Zealand healthcare disaster preparedness prior to the Canterbury earthquakes: a qualitative analysis.

Science.gov (United States)

Al-Shaqsi, Sultan; Gauld, Robin; Lovell, Sarah; McBride, David; Al-Kashmiri, Ammar; Al-Harthy, Abdullah

2013-03-15

Disasters are a growing global phenomenon. New Zealand has suffered several major disasters in recent times. The state of healthcare disaster preparedness in New Zealand prior to the Canterbury earthquakes is not well documented. To investigate the challenges of the New Zealand healthcare disaster preparedness prior to the Canterbury earthquakes. Semi-structured interviews with emergency planners in all the District Health Boards (DHBs) in New Zealand in the period between January and March 2010. The interview protocol revolved around the domains of emergency planning adopted by the World Health Organization. Seventeen interviews were conducted. The main themes included disinterest of clinical personnel in emergency planning, the need for communication backup, the integration of private services in disaster preparedness, the value of volunteers, the requirement for regular disaster training, and the need to enhance surge capability of the New Zealand healthcare system to respond to disasters. Prior to the Canterbury earthquakes, healthcare disaster preparedness faced multiple challenges. Despite these challenges, New Zealand's healthcare response was adequate. Future preparedness has to consider the lessons learnt from the 2011 earthquakes to improve healthcare disaster planning in New Zealand.

High incidence of medulloblastoma in Māori and Pacific populations in New Zealand.

Science.gov (United States)

Elwood, J Mark; Aye, Phyu Sin

2017-02-17

In New Zealand from 1995-2010, the incidence of medulloblastoma at ages 1-19 years was significantly higher in Māori (relative risk 2.0) and in Pacific peoples (RR 2.1) than in New Zealand Europeans.

Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

Science.gov (United States)

Alrazi, B.; Mat Husin, N.

2016-03-01

Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

Getting serious about protecting New Zealand children against unhealthy food marketing.

Science.gov (United States)

Vandevijvere, Stefanie; Swinburn, Boyd

2015-07-03

Reducing childhood obesity is now a high priority for Government and New Zealand society, and foremost in these efforts should be getting serious about protecting children from being targeted by sophisticated marketing for the very foods and beverages that are making them fat. The marketing of unhealthy food products to children is powerful, pervasive and predatory. Previous studies in New Zealand found that food marketing targeted at children through various media is predominantly for unhealthy food products. Statutory comprehensive regulations providing full protections for children against unhealthy food marketing are recommended, but strengthening voluntary codes into a more quasi-regulatory system would allow food companies to clearly demonstrate their commitments to becoming part of the solution for New Zealand's unacceptably high rate of childhood obesity.

Looking Māori predicts decreased rates of home ownership: institutional racism in housing based on perceived appearance.

Science.gov (United States)

Houkamau, Carla A; Sibley, Chris G

2015-01-01

This study examined differences in rates of home ownership among Māori (the indigenous peoples of New Zealand). We identified systematic factors that predicted why some Māori were more likely to own their own home (partially or fully) relative to other Māori. Data were drawn from a large national postal sample of 561 self-identified Māori collected as part of the New Zealand Attitudes and Values Study. As predicted, our analyses indicated that self-reported appearance as Māori, or the extent to which people thought they personally displayed features which visibly identified them as Māori to others, significantly predicted decreased rates of home ownership. This association held when adjusting for numerous demographic covariates, such as education, level of deprivation of the immediate area, household income, age, relationship status, region of residence, and so forth. Our analyses suggest there is, or at least has been in the recent past, institutional racism against Māori in New Zealand's home lending industry based on merely appearing more Māori.

Information Technology in New Zealand: Review of Emerging Social Trends, Current Issues, and Policies

OpenAIRE

Erturk, Emre; Fail, Derwyn

2015-01-01

This paper discusses the general state of information technology in New Zealand society, current issues, and policies. It is a qualitative study that reviews recent scholarly articles, periodicals, and surveys in order to create an understanding of some of the information technology issues and trends in New Zealand. After reviewing previous research, it assesses the potential existence and nature of a 'digital divide' in New Zealand society whilst also evaluating possible strategic responses ...

Time-capsule: Explorations of Concepts of Time and Law in Colonial New Zealand

Directory of Open Access Journals (Sweden)

Jonathan Barrett

2010-05-01

Full Text Available Postcolonial legal culture in New Zealand (Aotearoa has sought to revise the past by reinterpreting Victorian legal contexts in the light of contemporary understandings of inter-cultural differences. This article develops an argument that demonstrates the relationship between cultural and legal notions of time during nineteenth century New Zealand. It examines the way in which Victorian attitudes were expressed in the expansion of colonial empire and the discursive ideologies which may have informed them. It explores the notion of time as expressed in lawmaking in colonial New Zealand through an examination of legal and philosophical commentary derived from contemporary jurisprudence and para-legal literature. The article is concerned with presenting an argument for the way in which colonial law and lawmakers manipulated the symbolic notion of time to the possible occlusion of indigenous interests in colonial New Zealand.

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Science.gov (United States)

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

Essays in Financial Accounting

NARCIS (Netherlands)

T. Jiao (Tao)

2009-01-01

textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

Environmental management frameworks for offshore mining: the New Zealand approach

KAUST Repository

Ellis, Joanne

2017-07-27

The New Zealand region contains untapped natural mineral, oil, and gas resources while also supporting globally unique and diverse faunal communities that need to be managed sustainably. In this paper key information from the international literature is reviewed that can underpin an Environmental Mining Management System which includes elements of Environmental Risk Assessment, Environmental Impact Assessment and Environmental Management Planning. This paper focuses on four developing areas of seafloor mining activities presently being undertaken or planned in the New Zealand region: hydrocarbons (oil and gas), minerals, ironsands and phosphorite nodules. A number of issues with the implementation of environmental management systems are identified including the difficulty of assessing new marine activities or technologies and the need for standardised reporting metrics. Finally, the development of ecosystem-based management and marine spatial planning is discussed which will be required to enhance environmental mining management frameworks in New Zealand.

Information behaviour of recent Chinese immigrants in Auckland, New Zealand

Directory of Open Access Journals (Sweden)

Myrna Machet

2012-12-01

Full Text Available Public library services in New Zealand are being re-examined in light of the developments in ICT and an increasinglymulticultural population. The research question investigated was “Can an internet portal on a public library website beused to meet the information needs of new Chinese Mandarin immigrants to the Auckland region of New Zealand?” In anattempt to effectively answer the research question and sub-questions a literature survey was carried out focusing on twoaspects relevant to the study: immigration theory and information behaviour (IB. Thirty Chinese Mandarin speakingrecent migrants to the Auckland region of New Zealand were interviewed in-depth to determine their IB and resourcesused. The findings indicate that respondents were in need of everyday survival information. The findings suggest that amore coordinated approach to information provision, for example through a library web portal, will assist respondents intheir search for information relating to their initial settlement.

Anaesthesia medical workforce in New Zealand.

Science.gov (United States)

King, S Y

2006-04-01

This survey was conducted in all 28 New Zealand District Health Boards with a response rate of 100%. The Clinical Directors of Departments of Anaesthesia were asked to quantify their current anaesthesia service delivery and to assess their workforce level. Over half of the District Health Boards reported understaffing, fifty percent occurring in hospitals of provincial cities or towns with an inability to attract specialist anaesthesia staff. Financial constraint was the other main reason for understaffing. With the information from the survey, an attempt was made to predict future New Zealand anaesthesia workforce requirements. A model for Australasia established by Baker in 1997 was used. In comparing this survey to previous studies, there is evidence that the nature and expectations of the anaesthesia workforce are changing as well as the work environment. Currently, there is no indication that anaesthesia specialist training numbers should be reduced. Close, ongoing monitoring and planning are essential to ensure future demands for anaesthesia services can be met.

Firework related injury in New Zealand.

Science.gov (United States)

Clarke, J A; Langley, J D

1994-10-26

In March 1992 a private members Bill was introduced into parliament which sought to place tighter restrictions on the sale of fireworks. The primary purpose of this research was to document the nature and extent of firework related injury in New Zealand for the purpose of preparing a submission on this Bill. Firework related injuries were examined in relation to the legislative history of fireworks control in New Zealand to ascertain if existing regulations had been effective in reducing firework injuries and whether there was justification for greater control. Between 1979 and 1992 (inclusive) 237 persons were admitted to hospital for treatment of injuries related to fireworks. The overall incidence rate for this period was 0.52 per 100,000 persons per year. Eighty five percent of all events involved males. Children (fireworks (as is proposed in the Bill). The current legislation could well be supported though, by extending the ban on the types of fireworks publicly available to include skyrockets.

Development of Very Long Baseline Interferometry (VLBI) techniques in New Zealand: Array simulation, image synthesis and analysis

Science.gov (United States)

Weston, S. D.

2008-04-01

This thesis presents the design and development of a process to model Very Long Base Line Interferometry (VLBI) aperture synthesis antenna arrays. In line with the Auckland University of Technology (AUT) Institute for Radiophysics and Space Research (IRSR) aims to develop the knowledge, skills and experience within New Zealand, extensive use of existing radio astronomical software has been incorporated into the process namely AIPS (Astronomical Imaging Processing System), MIRIAD (a radio interferometry data reduction package) and DIFMAP (a program for synthesis imaging of visibility data from interferometer arrays of radio telescopes). This process has been used to model various antenna array configurations for two proposed New Zealand sites for antenna in a VLBI array configuration with existing Australian facilities and a passable antenna at Scott Base in Antarctica; and the results are presented in an attempt to demonstrate the improvement to be gained by joint trans-Tasman VLBI observation. It is hoped these results and process will assist the planning and placement of proposed New Zealand radio telescopes for cooperation with groups such as the Australian Long Baseline Array (LBA), others in the Pacific Rim and possibly globally; also potential future involvement of New Zealand with the SKA. The developed process has also been used to model a phased building schedule for the SKA in Australia and the addition of two antennas in New Zealand. This has been presented to the wider astronomical community via the Royal Astronomical Society of New Zealand Journal, and is summarized in this thesis with some additional material. A new measure of quality ("figure of merit") for comparing the original model image and final CLEAN images by utilizing normalized 2-D cross correlation is evaluated as an alternative to the existing subjective visual operator image comparison undertaken to date by other groups. This new unit of measure is then used ! in the presentation of the

New Zealand dental technicians and continuing education: findings from a qualitative survey.

Science.gov (United States)

Anderson, Vivienne R; Pang, Lilian C Y; Aarts, John M

2012-06-01

Under the 2003 Health Practitioners Competence Assurance (HPCA) Act, New Zealand registered dental technicians are subject to mandatory Continuing Professional Development (CPD) requirements. Internationally, little published literature has examined dental technicians' perspectives of CPD and CPD needs, and there is no published literature relating to the New Zealand context. Available research highlights the importance of CPD for maintaining high professional standards, ensuring patient safety, allowing dental technicians to keep abreast of current research and technological advances, fostering peer networks, and promoting job satisfaction. In 2009, an online open-ended questionnaire was developed to examine New Zealand dental and clinical dental technicians' perspectives of CPD and their perceived CPD needs. In total, 45 New Zealand registered dental technicians responded. Questionnaire responses provided rich qualitative insights into dental technicians' wide-ranging perceptions of CPD, factors that make CPD involvement more or less difficult and more or less desirable, and ways in which CPD access and relevance might be improved. This paper discusses the survey findings in the light of the existing literature on CPD and in relation to the unique New Zealand regulatory environment. It highlights the factors which respondents identified as shaping their CPD decisions, barriers to CPD engagement, perceived CPD needs, suggestions as to how the current CPD system could be improved, and areas for future research.

Program for upgrading nuclear materials protection, control, and accounting at all facilities within the All-Russian Institute of Experimental Physics (VNIIEF)

International Nuclear Information System (INIS)

Yuferev, V.; Zhikharev, S.; Yakimov, Y.

1998-01-01

As part of the Department of Energy-Russian program for strengthening nuclear material protection, control, and accounting (MPC and A), plans have now been formulated to install an integrated MPC and A system at all facilities containing large quantities of weapons-usable nuclear material within the All-Russian Institute of Experimental Physics (VNIIEF, Arzamas-16) complex. In addition to storage facilities, the complex houses a number of critical facilities used to conduct nuclear physics research and facilities for developing procedures for disassembly of nuclear weapons

Sri Lanka : Country Financial Accountability Assessment

OpenAIRE

World Bank

2003-01-01

The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the ...

A revision of the New Zealand Kunzea ericoides (Myrtaceae complex

Directory of Open Access Journals (Sweden)

Peter de Lange

2014-08-01

Full Text Available A revision of the New Zealand Kunzea ericoides complex is presented. This paper is the final of a series that has explored the systematics of the New Zealand Kunzea complex using cytological and molecular variation, as well as experimental hybridisations between postulated segregates. As a result of those studies ten species, all endemic to New Zealand, are recognised; seven of these are new. One species, K. triregensis sp. nov., is endemic to the Three Kings Islands and another species K. sinclairii, endemic to Aotea (Great Barrier Island. The North Island of New Zealand has seven species, K. amathicola sp. nov., K. salterae sp. nov., K. serotina sp. nov., K. robusta sp. nov., K. tenuicaulis sp. nov., K. toelkenii sp. nov., and K. linearis comb. nov. Of these, K. linearis, K. salterae, K. tenuicaulis and K. toelkenii are endemic to the North Island, and K. amathicola, K. robusta and K. serotina extend to the South Island which also supports one endemic, K. ericoides. Typifications are published for Leptospermum ericoides A.Rich., L. ericoides var. linearis Kirk, L. ericoides var. microflorum G.Simps., L. ericoides var. pubescens Kirk, and L. sinclairii Kirk, names here all referred to Kunzea. The ecology, conservation, extent of natural hybridisation and some aspects of the ethnobotany (vernacular names of these Kunzea are also discussed.

Ethnicity of severe trauma patients: results of a population-based study, Auckland, New Zealand 2004.

Science.gov (United States)

Creamer, Gowan; Civil, Ian; Ng, Alex; Adams, David; Cacala, Shas; Koelmeyer, Timothy; Thompson, John

2010-06-11

To investigate the role of Māori and Pacific ethnicity within the severe trauma and population demographics of Auckland, New Zealand. A population-based study utilising prospectively gathered trauma databases and coronial autopsy information. Population data was derived from Statistics New Zealand resident population projections for the year 2004. The geographic boundaries of the Auckland district health boards (Waitemata DHB, Auckland DHB and Counties-Manukau DHB). Severe injury was defined as death or injury severity score more than 15. Combining data from coronial autopsy and four hospital trauma databases provided age, gender, ethnicity, mechanism, mortality and hospitalisation information for severely injured Aucklanders. Māori and Pacific had increased risk of severe injury and injury-related mortality. A major gender difference is apparent: Māori female at increased risk and Pacific female at decreased risk compared to the remaining female population; both Māori and Pacific male have high severe injury rate than the remaining population. The relative risk for severe injury (and mortality) for Māori RR=2.38 (RR=2.80) and Pacific RR=1.49 (RR=1.59) is higher than the remaining population, the highest risk (and more statistically significant) is seen in the 15-29 age group (Māori RR=2.87, Pacific RR=2.57). Road traffic crashes account for the greatest proportion of injuries in all groups. Māori have relatively higher rates of hanging and assault-related injury and death; Pacific have relatively higher rates of falls and assault. Ethnicity is a factor in severe injury and mortality rates in Auckland. Age is an important influence on these rates. Although mechanism of injury varies between ethnic groups, no particular mechanism of injury accounts for the overall differences between groups.

Considerations on the Fiscal Consequences of Accounting Result

Directory of Open Access Journals (Sweden)

Petec ( Călinescu Daniela

2016-01-01

In terms of information provided by the accounting result, those are intended for a wide rangeof users among which shareholders, investors, financial creditors, the general public, whileinformation given by the fiscal result are mainly intended for the government and fiscalmanagement institutions. Both accounting result and fiscal result are determined based onrevenues and expenses recorded in the accounts, while respecting accounting policies andprinciples and tax laws.

Accounting Students' Perceptions of Effective Faculty Attributes

Science.gov (United States)

Alfraih, Mishari M.; Alanezi, Faisal S.

2016-01-01

Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

Does air pollution pose a public health problem for New Zealand?

Science.gov (United States)

Scoggins, Amanda

2004-02-01

Air pollution is increasingly documented as a threat to public health and a major focus of regulatory activity in developed and developing countries. Air quality indicators suggest New Zealand has clean air relative to many other countries. However, media releases such as 'Christchurch wood fires pump out deadly smog' and 'Vehicle pollution major killer' have sparked public health concern regarding exposure to ambient air pollution, especially in anticipation of increasing emissions and population growth. Recent evidence is presented on the effects of air quality on health, which has been aided by the application of urban airshed models and Geographic Information Systems (GIS). Future directions for research into the effects of air quality on health in New Zealand are discussed, including a national ambient air quality management project: HAPINZ--Health and Air Pollution in New Zealand.

Modelling shear wave splitting observations from Wellington, New Zealand

Science.gov (United States)

Marson-Pidgeon, Katrina; Savage, Martha K.

2004-05-01

Frequency-dependent anisotropy was previously observed at the permanent broad-band station SNZO, South Karori, Wellington, New Zealand. This has important implications for the interpretation of measurements in other subduction zones and hence for our understanding of mantle flow. This motivated us to make further splitting measurements using events recorded since the previous study and to develop a new modelling technique. Thus, in this study we have made 67 high-quality shear wave splitting measurements using events recorded at the SNZO station spanning a 10-yr period. This station is the only one operating in New Zealand for longer than 2 yr. Using a combination of teleseismic SKS and S phases and regional ScS phases provides good azimuthal coverage, allowing us to undertake detailed modelling. The splitting measurements indicate that in addition to the frequency dependence observed previously at this station, there are also variations with propagation and initial polarization directions. The fast polarization directions range between 2° and 103°, and the delay times range between 0.75 s and 3.05 s. These ranges are much larger than observed previously at SNZO or elsewhere in New Zealand. Because of the observed frequency dependence we measure the dominant frequency of the phase used to make the splitting measurement, and take this into account in the modelling. We fit the fast polarization directions fairly well with a two-layer anisotropic model with horizontal axes of symmetry. However, such a model does not fit the delay times or explain the frequency dependence. We have developed a new inversion method which allows for an inclined axis of symmetry in each of the two layers. However, applying this method to SNZO does not significantly improve the fit over a two-layer model with horizontal symmetry axes. We are therefore unable to explain the frequency dependence or large variation in delay time values with multiple horizontal layers of anisotropy, even

FACTORS INFLUENCING THE ACCURACY OF PRE-CONTRACT STAGE ESTIMATION OF FINAL CONTRACT PRICE IN NEW ZEALAND

Directory of Open Access Journals (Sweden)

Cong Ji

2014-12-01

Full Text Available Establishing and prioritising the factors that may influence the final contract price when responding to a call for tenders is crucial for proper risk analysis and reliable forecasting; it could make or mar the ability to achieve expected profit margin in an era of lump sum fixed price contracts where clients often contest variation claims. In New Zealand, these factors have not been researched; hence estimators rely only on judgement to ‘guess-estimate’ in their price forecasting. This study aimed to fill the knowledge gap by investigating the priority factors. 150 responses from professional members of the New Zealand Institute of Quantity Surveyors were analysed using multi-attribute method. Results showed thirty-seven factors which could influence the final contract price; the three most influential being poor tender documentation, complexity of design & construction, and completeness of project information. Other factors relating to project, client and contractor characteristics, design consultants and tendering conditions, estimating practice and external factors were reported. Concordance analysis indicated high level of agreement amongst survey participants in the rank-ordering of the relative importance of the identified factors. The findings could assist quantity surveyors to prepare more reliable contract price estimates at the pre-contract stage. It would also improve construction-stage cost control.

Use of four major tobacco control interventions in New Zealand: a review.

Science.gov (United States)

Wilson, Nick; Thomson, George; Edwards, Richard

2008-06-20

To identify the extent to which four major population-level tobacco control interventions were used in New Zealand from January 2000 to June 2007. We selected the four population-based tobacco control interventions with the strongest evidence base. For each intervention, we undertook literature searches to identify the extent of their use in New Zealand during the study period and made comparisons with the other 29 OECD countries. Increasing the unit price of tobacco: New Zealand has high tobacco prices, but the policy on tax has several limitations relative to best practice within OECD countries. In particular, the high price appears to be shifting many smokers from factory-made cigarettes to loose tobacco, rather than stimulating quitting. Controls on marketing: While New Zealand compares favourably with most other OECD countries for tobacco marketing controls, some jurisdictions have made more progress in specific areas (e.g. eliminating point-of-sale product displays and removing misleading descriptors on packaging). Mass media campaigns: The country routinely invests in these campaigns, but the budget is only around $1.20 per capita per year. Some design aspects of the campaigns are progressive, but comparisons with other countries indicate potential for improvements (e.g. learning from counter-industry campaigns in the USA). Smokefree environments regulations: New Zealand was one of the first OECD countries to implement comprehensive smokefree workplaces legislation (including restaurants and bars) and it still compares well. But gaps remain when compared to some other OECD jurisdictions (e.g. no smokefree car laws). There is still substantial scope for New Zealand to catch up to OECD leaders in these key tobacco control areas. In particular, there needs to be higher tax levels for loose tobacco (relative to factory-made cigarettes) and the elimination of residual marketing. There are also important gaps in exploiting synergies between interventions in this

The glacial record of New Zealand's Southern Alps

Science.gov (United States)

Schaefer, J. M.; Denton, G.; Lowell, T.; Anderson, B.; Rinterknecht, V.; Schlosser, P.; Ivy-Ochs, S.; Kubik, P.; Schluechter, C.; Chinn, T.; Barrell, D.; Lifton, N.; Jull, T.

2004-12-01

We present detailed mapping and surface exposure dating using in-situ Be-10 and C-14 of the moraine set of Lake Pukaki, New Zealand's Southern Alps, spanning from the penultimate glaciation, over several Last Glacial Maximum (LGM) moraines, the late glacial event to Holocene glacial advances. New Zealand, a mountain ridge in the middle of the Southern Ocean, has one of the best preserved moraine records world-wide, offering the opportunity to reconstruct amplitude and timing of climate changes from Southern mid-latitudes, an area where paleoclimate data is scarce. The extensive mapping effort by G. Denton and colleagues (http://wyvern.gns.cri.nz/website/csigg/) provides a unique background for sample selection for Surface Exposure Dating. Our extensive data set (>40 samples analyzed so far) indicate that (i) the LGM in New Zealand terminated clearly prior to the Boelling/Alleroed warming, (ii) the late glacial advance is within uncertainties consistent with the timing of the Younger Dryas cold reversal; (iii) there occurred an early Holocene glacial event of the same amplitude than the Little Ice Age. This latter event is the first Holocene glacial event from the Southern Hemisphere dated by in-situ Be-10 and C-14.

Ectoparasites of livestock and companion animals in New Zealand.

Science.gov (United States)

Heath, Acg

2002-01-01

Abstract Extract Principal livestock species in New Zealand, namely sheep, cattle, goats, pigs, horses and deer, are hosts, collectively to at least 45 species of ectoparasites, whereas companion animals such as dogs, cats, rabbits, guinea pigs and ferrets, share about 30 species. Tenquist and Charleston (2001) provide a host/parasite checklist of all species, together with limited information on distribution and aspects of nomenclature. Many of the parasites are not host-specific and none is restricted to New Zealand. There is only one recorded eradication, that of the sheep scab mite, Psoroptes ovis, but the sheep ked, Melophagus ovinus, is very rare.

HMGCR-associated myositis: a New Zealand case series and estimate of incidence.

Science.gov (United States)

Kennedy, N; Keating, P; O'Donnell, J

2016-05-01

Statins are one of the most commonly prescribed drugs in New Zealand, with 525 772 or 16.5% of the adult New Zealand population prescribed a statin between June 2013 and July 2014. While generally well-tolerated, statins are known to cause a range of muscle-related side effects, ranging from myalgia to life-threatening rhabdomyolysis. Recently, it has been recognised that in rare instances, statins can induce an immune-mediated necrotising myositis with antibodies against 3-hydroxy-3-methylglutaryl-coenzyme A reductase (HMGCR), the enzymatic target of statins. In 2014, anti-HMGCR antibody testing was introduced to Canterbury Health Laboratories (CHL), with this being the only laboratory in New Zealand performing this test during the period of this case series. This article describes an index case and characterises the clinical features of a subsequent 12-month series. From this series, we estimated the yearly incidence of HMGCR-associated myositis at 1.7/million/year or ~1/90 000 New Zealand statin users. © 2016 Royal Australasian College of Physicians.

Asian Students' Voices: An Empirical Study of Asian Students' Learning Experiences at a New Zealand University

Science.gov (United States)

Campbell, Jacqui; Li, Mingsheng

2008-01-01

More than 85% of the international students in New Zealand are Asian in origin. The level of satisfaction of Asian international students with their learning experiences in New Zealand has been of enormous concern for the New Zealand export education industry. The results of this current research, based on a qualitative research study conducted at…

Farm and cow-level prevalence of bovine digital dermatitis on dairy farms in Taranaki, New Zealand.

Science.gov (United States)

Yang, D A; Heuer, C; Laven, R; Vink, W D; Chesterton, R N

2017-09-01

The aims of this cross-sectional study were to investigate the herd and cow-level prevalence of bovine digital dermatitis (BDD) in dairy farms in the northern Taranaki region of New Zealand, and to identify whether there was any spatial clustering of herds with the disease. A survey of 224 dairy farms in the northern Taranaki region of New Zealand was undertaken from September 2014 to February 2015. Following training in robust criteria to confirm BDD visually, a technician inspected the rear feet of every milking cow on the farms during milking. The identity of cows with lesions and the feet involved were recorded. The proportion of cows affected among the inspected population (cow-level prevalence), the proportion of a herd affected (farm-level prevalence), and proportion of farms with ≥1 cow with lesions, were calculated. A bivariate K function analysis was then used to assess whether farms with ≥1 cow with lesions were clustered, after accounting for the distribution of the farms involved in the study. Bovine digital dermatitis lesions were observed on 143/224 (63.8 (95% CI=57.5-70.1)%) farms. Within-farm prevalence was 0% on 81 (36.2%) farms, between >0 and cow-level prevalence was 707/60,455 (1.2 (95% CI=0.9-3.0)%), and on affected farms was 707/41,116 (1.7 (95% CI=1.4-2.1)%). In affected cows, 268/707 (37.9%) had a lesion on left foot only, 262/707 (37.1%) on the right foot only and 177/707 (25.0%) on both feet. The K function analysis showed no evidence of clustering of farms with BDD. Bovine digital dermatitis was widespread among the survey farms, but there was no evidence that there was any clustering of herds with BDD. The cow-level prevalence on affected farms was much lower than reported elsewhere. Although the prevalence at the cow level was low, if these data are representative of other regions of New Zealand, BDD could easily become a major problem on dairy farms in New Zealand, as has been observed in other countries.

Risk for banker’s connected to closing a customer’s account

OpenAIRE

Thibedi Majake

2016-01-01

Financial institutions (banks and building societies) from time to time request customers to close their accounts and make alternative arrangements. This occurs most often if the financial institution is unhappy with the way in which the customer is using the account or it feels that its relationship with the customer has broken down irretrievably. Banks sometimes close a customer’s account without the customer’s agreement. Most other commercial organisations, banks and building societies inc...

Managing and eradicating wildlife tuberculosis in New Zealand

Science.gov (United States)

Warburton, B; Livingstone, P

2015-01-01

Abstract Tuberculosis (TB) due to Mycobacterium bovis infection was first identified in brushtail possums (Trichosurus vulpecula) in New Zealand in the late 1960s. Since the early 1970s, possums in New Zealand have been controlled as part of an ongoing strategy to manage the disease in livestock. The TB management authority (TBfree New Zealand) currently implements three strategic choices for disease-related possum control: firstly TB eradication in areas selected for eradication of the disease from livestock and wildlife, secondly Free Area Protection in areas in which possums are maintained at low densities, normally along a Vector Risk Area (VRA) boundary, and thirdly Infected Herd Suppression, which includes the remaining parts of VRA where possums are targeted to minimise the infection risk to livestock. Management is primarily through a range of lethal control options. The frequency and intensity of control is driven by a requirement to reduce populations to very low levels (usually to a trap-catch index below 2%), then to hold them at or below this level for 5–10 years to ensure disease eradication.Lethal possum control is implemented using aerial- and ground-based applications, under various regulatory and operational constraints. Extensive research has been undertaken aimed at improving the efficacy and efficiency of control. Aerial applications use sodium fluoroacetate (1080) bait for controlling possums over extensive and rugged areas of forest that are difficult to access by foot. Ground-based control uses a range of toxins (primarily, a potassium cyanide-based product) and traps. In the last 5 years there has been a shift from simple possum population control to the collection of spatial data on possum presence/absence and relative density, using simple possum detection devices using global positioning system-supported data collection tools, with recovery of possum carcasses for diagnostic necropsy. Such data provide information subsequently used in

Repairing Organisational Legitimacy : the Case of the New Zealand Police

Directory of Open Access Journals (Sweden)

Grant Samkin

2010-09-01

Full Text Available This paper illustrates how the New Zealand Police use non-financial annual report disclosures in response toadverse media publicity. This longitudinal case study spans the reporting periods ending 30 June 2000through to 30 June 2007. It involves a detailed examination of the narrative disclosures and images containedin the annual reports, including the Commissioner’s Overview and the Outcome Reports during this time.Three controversial items covered by the media were traced through the annual reports to establish whetherthe New Zealand Police use image repair discourse supplemented by semiotics in non-financial annual reportdisclosures to repair organisational legitimacy. The analysis found that non-financial disclosures together withimage repair discourse strategies were used by the New Zealand Police, a public sector agency, to repairorganisational legitimacy. This paper provides a valuable contribution to researchers and practitioners as itextends the understanding of how public sector agencies use non-financial annual report disclosures.

Globalisation, localisation and implications of a transforming nursing workforce in New Zealand: opportunities and challenges.

Science.gov (United States)

Callister, Paul; Badkar, Juthika; Didham, Robert

2011-09-01

Severe staff and skill shortages within the health systems of developed countries have contributed to increased migration by health professionals. New Zealand stands out among countries in the Organisation for Economic Co-operation and Development in terms of the high level of movements in and out of the country of skilled professionals, including nurses. In New Zealand, much attention has been given to increasing the number of Māori and Pacific nurses as one mechanism for improving Māori and Pacific health. Against a backdrop of the changing characteristics of the New Zealand nursing workforce, this study demonstrates that the globalisation of the nursing workforce is increasing at a faster rate than its localisation (as measured by the growth of the Māori and New Zealand-born Pacific workforces in New Zealand). This challenges the implementation of culturally appropriate nursing programmes based on the matching of nurse and client ethnicities. © 2011 Blackwell Publishing Ltd.

Effect of resinite on the combustion of New Zealand subbituminous coal

Energy Technology Data Exchange (ETDEWEB)

Benfell, K.E.; Beamish, B.B.; Rodgers, K.A. [University of Newcastle, Callaghan, NSW (Australia). Dept. of Geology

1997-09-01

This paper shows that Oligocene resin from New Zealand`s Rotowaro coalfield displays DTA and DTG traces similar to those of other fossil resins. It modifies the thermal behaviour of low rank coal raising the peak combustion temperature and lowering its rate of combustion; this behaviour may be common among liptinite macerals. The effect is not additive and unlike other coal constituents the resinite component does not deteriorate with time.

Drug-free workplace programmes: New Zealand perspective.

Science.gov (United States)

Nolan, Susan

2008-01-30

New Zealand (NZ) companies have been introducing Drug & Alcohol Free Workplace Policies and Programmes, which include testing, since 1992. Most "safety-critical" industry sectors are now embracing drug and alcohol testing as part of comprehensive programmes which also have a strong focus on education and rehabilitation. Prison Inmate testing was also introduced in 1998. Lawful drug testing in NZ should be conducted to the strict medico-legal requirements of the Australian/New Zealand Standard, AS/NZS 4308:2001 "Procedures for the collection, detection and quantitation of drugs of abuse in urine." This paper gives an overview of the NZ experience, highlighting the mix of testing options employed, the industry sector trends, the categories of drugs misused, the influence of significant Employment Court Judgements, proposed changes to the AS/NZS 4308(2006), and current oral fluid research projects.

Fostering values: four stages towards developing professional ethics for future accountants

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Othman Zaleha

2017-01-01

Full Text Available The many accounting scandals occurred in the last three decades have change the perspective of accountant globally. As such, the higher institutions have to play their role in nurturing professional ethics in order to change the misconception towards the profession. Our observation of the literature indicates that incorporating professional ethics in higher institutions is a way forward towards developing future accountants with values. Henceforth, we conducted a generic inquiry study to explore how higher institutions could inculcate accounting graduates with professional ethics. Our findings show a conceptual framework which depicted four stages towards incorporating professional ethics at tertiary level education there are: 1 value development, 2 ethics maturation, 3 professionalism development and 4 ownership through effective implementation and enforcement. Consequently, the findings contribute to expanding the current knowledge in our conceptualisation of the professional ethics concept. In addition, the findings support the development of ethics education for accounting graduates in higher institutions in Malaysia. We consider that this study provides evidence to educators and policy makers that teaching methods and pedagogical policies should ensure professional ethics education in business schools in Malaysia is treated as a pervasive element of curricula rather than an optional choice.

Water cycle meets media cycle: Hydrology engagement and social media in New Zealand

Science.gov (United States)

Collins, D. B.; Woods, R. A.

2012-12-01

The dispersal of scientific knowledge is an on-going challenge for the research community, particularly for the more applied disciplines such as hydrology. To a large degree this arises because key stakeholders do not readily follow the peer-reviewed scientific literature. Even publicly accessible technical reports may be out of sight from many in both the research and stakeholder communities. The challenge to science communication is further compounded by an increasing pressure to raise the hydrological literacy of the public, as water resource management decisions become increasingly collaborative. In these situations, the diversification of communication channels and more rapid interactions between stakeholders and scientists can be of great value. The use of social media in the communication and advancement of hydrological science in New Zealand is a case in point. Two such initiatives are described here: a hydrology blog and a crowd-sourcing data collection campaign using Facebook. The hydrology blog, Waiology (a variant of "hydrology" with the Greek prefix for water replaced by its Maori equivalent), was set up with two main goals in mind: to foster greater understanding and appreciation of hydrology among the New Zealand public, and to more rapidly share new hydrological knowledge within the New Zealand hydrological community. In part, it has also been an experiment to test whether this mode of engagement is worthwhile. Measuring the success of the initiative has proven difficult, but has led to a suite of metrics that collectively gauge popular and professional interest and use of the material. To name a few, this includes visit statistics (taking note of the institution of the visitor), subscriptions, and non-internet citations. Results indicate that, since the blog's inception in mid-2011, it has become a valued resource for the NZ hydrological community and an interesting website for the general public. The second example centered on the use of Facebook

Attitudes Toward Cognitive Enhancer Use Among New Zealand Tertiary Students.

Science.gov (United States)

Ram, Sanyogita Sanya; Hussainy, Safeera; Henning, Marcus; Stewart, Kay; Jensen, Maree; Russell, Bruce

2017-09-19

Cognitive enhancement is the use of prescription stimulant medicines by healthy individuals for nonmedical use in academic settings. Commonly used cognitive enhancers (CEs) include methylphenidate, amphetamines, and modafinil. To understand the motivation to use CEs, it is important to look beyond prevalence and explore the extent to which attitudes, beliefs, and intentions predict the decision to use CEs. The study aimed to investigate what factors explain the decision to use CEs among tertiary students in New Zealand, using the Theory of Planned Behaviour (TPB). Students from the Schools of Pharmacy, Nursing, Medicine, Law, and Accounting at a university in New Zealand were invited to complete a paper-based questionnaire. The questionnaire elicited students' attitudes, subjective norms, and perceived control toward illicit use of CEs using TPB. An exploratory factor analysis was conducted. Response rate was 88.6% (442/499). Students who perceived CE use to be socially and ethically acceptable were more likely to use CEs (odds ratio, OR: 1.56, 95% confidence interval, 95% CI: 1.153-2.105, p = 0.004). Students who were concerned about the health impact of CE use were less likely to use CEs (OR: 0.54, 95% CI: 0.492-0.826, p = 0.001). Students who believed that CE use was approved were more likely to use them (OR: 1.648, CI: 1.193-2.278, p = 0.002). This research supports the notion that the decision to use CEs is not just an autonomous choice that occurs in isolation. Attitudes on the ethical and social acceptability of CE use were more likely to drive the decision to use CEs. The study provides the impetus for an integrative discussion by health care professionals and academics on the impact of attitudes, social norms, and advocates on the decision to use CEs.

FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

OpenAIRE

Andra M. ACHIM; Anca O. CHIŞ

2014-01-01

The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective ...

Factors that Influence the Teaching-Learning Process from the Perspective of Accountancy Students: Analysis at a Higher Education Institution in Minas Gerais

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Caroline Stéffani Santos Nério Pavione

2016-06-01

Full Text Available The aim of this study is to identify the factors that influence the process of teaching and learning according to the students in the Accountancy course at a Higher Education Institution (HEI in the state of Minas Gerais. The survey was conducted by applying a questionnaire, totaling 124 valid responses. The results were combined and confronted with perceptions obtained in past research. The following variables stood out that most influenced the teaching-learning process according to the students: "teacher's didactics (how the teacher leads the class, interacts with students and provides for a learning environment"; "Content structure of the course"; "Desire to learn the subject (personal motivation for the subject"; and "library equipped with an extensive collection of books and appropriate facilities", each in one dimension: teacher, subject, student and institution. The attitudes of students and teachers could also be identified that, according to the students, influenced the achievement of ideal teaching and learning most negatively. As a result, the four highest scores were attitudes in relation to the student, "lack of interest" and "lack of dedication outside the classroom"; to the teacher, "does not intend to address the concerns of students" and not "mastering the subject matter to be explained." Thus, discussions on improving the process of teaching and learning in Accounting can be promoted based on the analysis of the variables listed. The researchers expect to contribute to the identification of the major errors in the process of teaching and learning from the perspective of the key stakeholders (students in order to facilitate discussions in order to solve them and, ultimately, to culminate in improvements in the Accounting course and reduce the dropout rates in higher education.

Risk for banker’s connected to closing a customer’s account

Directory of Open Access Journals (Sweden)

Thibedi Majake

2016-12-01

Full Text Available Financial institutions (banks and building societies from time to time request customers to close their accounts and make alternative arrangements. This occurs most often if the financial institution is unhappy with the way in which the customer is using the account or it feels that its relationship with the customer has broken down irretrievably. Banks sometimes close a customer’s account without the customer’s agreement. Most other commercial organisations, banks and building societies included, are under no obligation to continue doing business with someone if they do not consider it appropriate to do so. However when financial institutions decide to close accounts of customers, this should not be on based on an improper reason – for instance, because of unfair bias or unlawful discrimination. And it is an implied term of the contract between the bank and its customer that the bank will not normally close the customer’s account without giving reasonable notice. This article seeks to analyse instances where banks have closed their customers’ accounts and factors that were considered, if any, for such a decision

Awareness and use of family planning methods among iTaukei women in Fiji and New Zealand.

Science.gov (United States)

Cammock, Radilaite; Priest, Patricia; Lovell, Sarah; Herbison, Peter

2018-01-31

iTaukei women's awareness and practice of family planning methods was investigated in New Zealand and Fiji to ascertain differences in behaviour within the context of changing developmental settings. The study was cross-sectional in nature and recruited women aged 18 years and over from three suburbs in Suva, Fiji, and five cities in New Zealand. Overall, 352 women participated in the study, 212 in Fiji and 140 in New Zealand. The study found that living in New Zealand was significantly associated with lower odds of being aware of family planning (OR 0.4, 95%CI 0.2-0.9, p=0.029) and using family planning methods (OR 0.5, 95%CI 0.2-0.9, p=0.027). Tertiary education was found to increase the odds of being aware (OR 2.8, 95%CI 1.3-6.2, p=0.009) and of using (OR 3.9, 95%CI 1.9-7.8, p=0.000) family planning. Despite the greater availability of services and higher standards of living experienced in New Zealand compared with Fiji, there was no improvement in awareness and use of family planning among New Zealand participants. Implications for public health: Reduced awareness and use of family planning in New Zealand indicates a need for better targeting of services among minority Pacific ethnic groups. © 2018 The Authors.

Kingdom of Morocco : Country Financial Accountability Assessment

OpenAIRE

World Bank

2003-01-01

This Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expenditure control to the latter jurisdictional control. The Moroccan system appears largely robust, characterized by legal institutions; however, this se...

Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty?

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Mustikarini Arizona

2017-01-01

Full Text Available Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey as data collection technique by employing a set of a questionnaire. This result of this research finds that attitudes, subjective norms, and perceived behavioural control have positive and significant effects to the intention of the accounting students to commit an academic dishonesty. However, among three situational factors only pressure and definitional ambiguity that have a positive and significant effect to the intention of accounting students.

The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

Science.gov (United States)

1986-06-01

For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

Phylogenetic analysis of New Zealand earthworms (Oligochaeta: Megascolecidae) reveals ancient clades and cryptic taxonomic diversity.

Science.gov (United States)

Buckley, Thomas R; James, Sam; Allwood, Julia; Bartlam, Scott; Howitt, Robyn; Prada, Diana

2011-01-01

We have constructed the first ever phylogeny for the New Zealand earthworm fauna (Megascolecinae and Acanthodrilinae) including representatives from other major continental regions. Bayesian and maximum likelihood phylogenetic trees were constructed from 427 base pairs from the mitochondrial large subunit (16S) rRNA gene and 661 base pairs from the nuclear large subunit (28S) rRNA gene. Within the Acanthodrilinae we were able to identify a number of well-supported clades that were restricted to continental landmasses. Estimates of nodal support for these major clades were generally high, but relationships among clades were poorly resolved. The phylogenetic analyses revealed several independent lineages in New Zealand, some of which had a comparable phylogenetic depth to monophyletic groups sampled from Madagascar, Africa, North America and Australia. These results are consistent with at least some of these clades having inhabited New Zealand since rifting from Gondwana in the Late Cretaceous. Within the New Zealand Acanthodrilinae, major clades tended to be restricted to specific regions of New Zealand, with the central North Island and Cook Strait representing major biogeographic boundaries. Our field surveys of New Zealand and subsequent identification has also revealed extensive cryptic taxonomic diversity with approximately 48 new species sampled in addition to the 199 species recognized by previous authors. Our results indicate that further survey and taxonomic work is required to establish a foundation for future biogeographic and ecological research on this vitally important component of the New Zealand biota. Copyright © 2010 Elsevier Inc. All rights reserved.

Influences on Children's Environmental Cognition: A Comparative Analysis of New Zealand and Mexico

Science.gov (United States)

Aguirre-Bielschowsky, Ikerne; Freeman, Claire; Vass, Eva

2012-01-01

This paper investigates Mexican and New Zealand children's conception of the environment and their understandings of environmental issues, focusing on how personal experiences, culture and school-based environmental education (EE) programmes influence their perspectives. Sixty Year 5 children (age 9-11) from three schools in Dunedin (New Zealand)…

Essays on regulation, institutions, and industrial organization

Science.gov (United States)

Bergara, Mario Esteban

Essay I develops a comparative institutional analysis of network access price regulation and "light-handed" regulation. While the former is a specific-agency-based arrangement with higher political influence, the latter is a court-based system. Consequently, the main trade-off between both frameworks reflects the merits of having efficient political and judicial institutions. Price regulation is superior when distributional concerns are irrelevant and information asymmetries are lower. Poorly functioning political systems and high welfare costs of raising funds make price regulation less attractive. Light regulation is more attractive when potential rents are smaller, the monopolist is more risk averse, the judicial system is more efficient, and the threat of government intervention is more credible. The possibility of private transfers makes price regulation more advantageous. Higher information asymmetries among firms makes light-handed regulation more attractive. The main results are consistent with a plausible interpretation of the drastic deregulatory process in New Zealand. Essay II studies the preliminary effects of the deregulation of direct access in the New Zealand's electricity market. A slight improvement in quality standards and an overall efficiency increase took place after two years of deregulation. Retailers were able to successfully enter in large demand, dense areas, with a large proportion of industrial and commercial users, where incumbents were not distributing electricity efficiently. Pricing policies appears to be influenced by market forces (associated to economic and demographic characteristics) as expected in a light regulatory framework. Essay III focuses on the possibility of endogenous sunk costs and the introduction of new products. Firms that exert some monopoly power in one market and introduce a new good whose demand is determined by a broader set of consumers might be forced to change their competing strategies. If the new product

Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges

Science.gov (United States)

Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.

2012-01-01

As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…

Perception of Workplace Discrimination among Immigrants and Native Born New Zealanders

OpenAIRE

Daldy, Bridget; Poot, Jacques; Roskruge, Matthew

2013-01-01

Despite considerable research on differences in labour market outcomes between native born New Zealanders and immigrants, the extent of discrimination experienced by the foreign born in the workplace remains relatively unexplored. We use micro data from the Confidentialised Unit Record File of the 2008 New Zealand General Social Survey (n = 8,721) to examine the determinants of self-reported discrimination in the workplace. We find that immigrants are significantly more likely than New Zealan...

Excavations at Cook's Cove, Tolaga Bay, New Zealand

International Nuclear Information System (INIS)

Walter, R.; Jacomb, C.; Brooks, E.

2011-01-01

The Cook's Cove site (Z17/311) on the East Coast of the North Island of New Zealand is an unusual example of an archaeological site spanning close to the full duration of the New Zealand prehistoric sequence. In addition to a record of Polynesian activities, the site is also well known as the type site for the North Island Holocene stratigraphy. Recent excavations at Cook's Cove have resulted in a reinterpretation of the nature of Polynesian occupation and adaptation in this part of the North Island. The application of an 'event phase' interpretative approach provides the means for reconstructing a detailed history of environmental processes and their relationships to cultural activities over a period of 700 years. (author). 61 refs., 17 figs., 13 tabs.

Assessment of water management tools for the geothermal reservoir Waiwera (New Zealand)

Science.gov (United States)

Kühn, Michael; Altmannsberger, Charlotte

2016-04-01

provide a more flexible tool for future and prospective scenarios which are not covered by data driven models [3]. [1] Kühn M, Stöfen H (2005) A reactive flow model of the geothermal reservoir Waiwera, New Zealand. Hydrogeology Journal 13, 606-626, doi: 10.1007/s10040-004-0377-6 [2] Rose JL, Zemansky G (2013) Updated Hydrogeological Evaluation of the Waiwera Geothermal Aquifer. GNS Scientific Consultancy Report 2013/67, GNS Institute of Geological & Nuclear Science, Wellington, New Zealand [3] Altmannsberger C (2015) Assessment of water management tools for the geothermal reservoir Waiwera (New Zealand). BSc Thesis, University of Potsdam, Earth and Environmental Sciences (in German, unpublished)

Women in Education, Science and Leadership in New Zealand: A Personal Reflection

Science.gov (United States)

Austin, Margaret

2016-01-01

In global terms, the position of women in New Zealand society is relatively strong and at one stage in the early 2000s many senior roles were occupied by women. Equality of opportunity for women in leadership in science and the community has been a focus of attention in New Zealand in government, education, and the sciences for at least two…

The Accounting Network: How Financial Institutions React to Systemic Crisis.

Science.gov (United States)

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

The Accounting Network: How Financial Institutions React to Systemic Crisis

Science.gov (United States)

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

The Accounting Network: How Financial Institutions React to Systemic Crisis.

Directory of Open Access Journals (Sweden)

Michelangelo Puliga

Full Text Available The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio capable of trading off the size of the sample (coverage and the representativeness of the financial statements (accuracy. We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

Another day in paradise? Life on the margins in urban New Zealand.

Science.gov (United States)

Kearns, R A; Smith, C J; Abbott, M W

1991-01-01

This paper examines the relationships between housing and health with respect to a sample of New Zealand public housing applicants. In the first part of the paper, the notion of incipient homelessness is reviewed, the production of this population in advanced capitalist societies is considered and the social geography of the inadequately housed in New Zealand is surveyed. The second part of the paper presents some of the data collected in a survey of the inadequately housed in Auckland and Christchurch (n = 213 households). The results suggest that housing is an important determinant of the health and well-being of this population, but that rehousing the poor should be seen as only one step in addressing inequalities in contemporary urban New Zealand.

Inclusive Institutions for Sustainable Economic Development

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Jakšić Miomir

2018-01-01

Full Text Available In recent two decades, due to contributions of political macroeconomics, the focus of macroeconomics turned away from a narrow perspective based on market and privatisation (market fundamentalism towards a broader perspective based on institutions and values (institutionalism. Within the institutional paradigm, the emphasis nowadays is put on inclusive institutions. The main thesis of one of leading proponents of political macroeconomics, D. Acemoglu, is: “growth is much more likely under inclusive (economic and political institutions than extractive institutions.” Good institutions are characterized by three attributes: 1 they establish and protect property rights; 2 they restrict social elites which strive to expropriate income and property of others members of society; 3 they provide equal chances for employment, social security and civil rights to all individuals. Good institutions contribute to political stability, successful macroeconomic policy, and enhance initiatives. The key role of institutions is to secure stability and continuity. Extractive institutions can negatively affect entrepreneurship and entire economic development in two ways: a by increasing the opportunity cost, resulting in upward movement of the opportunity cost curve; and b by affecting return to entrepreneurship resulting in leftward movement of the return to entrepreneurship curve. Apart from independence and accountability of institutions what is needed is sufficient level of inclusion. Inclusion should encompass three dimensions: personal, financial, and political. The introduction of principles of independence, accountability, and inclusion is essential for emergence and performance of all institutions.

Accounting for Institutional Variation in Expected Returns to Higher Education

Science.gov (United States)

Dorius, Shawn F.; Tandberg, David A.; Cram, Bridgette

2017-01-01

This study leverages human capital theory to identify the correlates of expected returns on investment in higher education at the level of institutions. We leverage estimates of average ROI in post-secondary education among more than 400 baccalaureate degree conferring colleges and universities to understand the correlates of a relatively new…

Making sense of enterprise systems in institutions

DEFF Research Database (Denmark)

Svejvig, Per; Jensen, Tina Blegind

2013-01-01

Whereas previous research provides a number of accounts of failure prone enterprise system (ES) implementations, empirical evidence of the re-implementation of an accounting system in a Scandinavian high-tech company shows how the system became highly integrated, accepted by its users, and well......-aligned to the work processes. To learn from this case study, we investigate the interactive and dynamic relationships among the enterprise system, people and institutional properties. We investigate the institutional structures and the sensemaking processes at play to identify how the idea of an efficient accounting...... system travelled from a national to a local level, how the system moved from being highly customized to becoming a standard package and how the users’ enactment of the system reinforced existing institutional practices. Based on the findings, we frame our contributions into five lessons learned: (1...

The Recent Pectinoidea of the New Zealand region (Mollusca: Bivalvia: Propeamussiidae, Pectinidae and Spondylidae)

NARCIS (Netherlands)

Dijkstra, H.H.; Marshall, B.A.

2008-01-01

The Recent Pectinoidea of the New Zealand region are reviewed. Eight new species are described from the New Zealand Exclusive Economic Zone: Parvamussium cancellorum, Cyclochlamys austrina, Cc. delli, Cc. irregularis, Cc. munida, Cc. pileolus, Cyclopecten fluctuosus, and Catillopecten tasmani. Nine

Encephalocoele-- epidemiological variance in New Zealand.

Science.gov (United States)

Monteith, Stephen J; Heppner, Peter A; Law, Andrew J J

2005-06-01

Considerable variation in the epidemiology of encephalocoeles throughout the world has been described in previous studies. We analysed 46 cases of encephalocoele presenting to Auckland and Starship Children's Hospital over the last 25 years to determine if our experience differed from that seen in a typical Western population, and to determine if there was variation between the different racial groups within New Zealand. The overall incidence of encephalocoeles in the area serviced by the neurosurgical services of Auckland and Starship Children's Hospitals was 1 in 13,418 births. This rate is at the higher end of the incidence spectrum compared with previous series. Overall, New Zealand appears to demonstrate a typical Western distribution of encephalocoele location. In people of Pacific Island descent, both the rate of encephaloceles (1 per 8,873 births) and the percentage of sincipital lesions (44%) differed from the rest of the population. Additionally, a higher than expected proportion of sincipital encephalocoeles was seen in male babies (5:1 male to female ratio). In most other regards our population resembles that of western cohorts published in the literature.

An intercept study to measure the extent to which New Zealand university students pre-game.

Science.gov (United States)

Riordan, Benjamin C; Conner, Tamlin S; Flett, Jayde A M; Droste, Nic; Cody, Louise; Brookie, Kate L; Riordan, Jessica K; Scarf, Damian

2018-02-01

We aimed to quantify the degree to which students pre-gamed in New Zealand, using self-report and breathalysers. A total of 569 New Zealand undergraduate students were interviewed (men = 45.2%; first year = 81.4%) entering three university-run concerts. We asked participants to report how many drinks they had consumed, their self-reported intoxication and the duration of their pre-gaming session. We then recorded participants' Breath Alcohol Concentration (BrAC; µg/L) and the time they arrived at the event. The number of participants who reported consuming alcohol before the event was 504 (88.6%) and the number of standard drinks consumed was high (M=6.9; median=6.0). A total of 237 (41.7%) participants could not have their BrAC recorded due to having consumed alcohol ≤10 minutes before the interview. The remaining 332 participants (57.3%) recorded a mean BrAC of 288.8µg/L (median=280.0 µg/L). Gender, off-campus accommodation, length of pre-gaming drinking session, and time of arrival at the event were all associated with increased pre-gaming. Conclusion and implications for public health: Pre-gaming was the norm for students. Universities must take pre-gaming into account; policy implications include earlier start times of events and limiting students' access to alcohol prior to events. © 2017 The Authors.

International Perspectives of Ethical Approval: The New Zealand scene

Directory of Open Access Journals (Sweden)

Antoinette McCallin Ph.D.

2010-12-01

Full Text Available The paper “Navigating the process of ethical approval” (Carey, 2010 raises many issues about the influence Institutional Ethics Committees have on research methodology and what can or cannot take place in research. Carey draws attention to the ethical challenges classic grounded theory researchers face when an ethical proposal that follows the principles of the methodology is presented to an Ethics Committee, whose main responsibility is the protection of participants. Ethics committees not only guide researchers on acceptable ethical practice, but are charged with monitoring ethical standards and ensuring researchers act in accordance with professional expectations for researchers within the jurisdiction. These committees aim to ensure consistency of ethical practice in research. While there is generally some flexibility in the review process researchers often find ethical requirements constraining, as guidelines are primarily prescriptive and are designed to ensure consistency in the application of universal ethical principles in research. In New Zealand, consistency includes paying attention to broader socio-cultural responsibilities to society that includes promoting awareness of the Code of Health and Disability Services Consumer Rights 1996, the Health Information Privacy Code 1994, and promoting ethical practices which involve Maori (the local indigenous people in research proposals as much as possible (Ministry of Health, 2006. So while researchers in training assume that their prime interest concerns the management of a research topic and methodology, they quickly find out that ethical guidelines influence research design. Even though there is an international code of ethics (Universal Declaration of Human Rights, 2005 that defines ethical standards for researchers around the world, each country has its own specific requirements depending on the context. In this paper, ethical drivers in the New Zealand context are outlined and

12 CFR 621.4 - Audit by qualified public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

Institute of Scientific and Technical Information of China (English)

Hao Li

2010-01-01

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

Internal control as part of prevention irregularities in accounting of budgetary institution

OpenAIRE

O.М. Bunda; E.М. Guzenko

2016-01-01

The article researches the principles of internal control, the importance, the rationale for the essence of the system of internal control and the legislative building in budgetary institution. It describes the main challenges and problems of practical application of internal control in the normal course of business in modern enterprises. It reveals the following elements of the internal control of a budget institution as: control environment, risk assessment process of a budget institu...

Creating legal rights for rivers: lessons from Australia, New Zealand, and India

Directory of Open Access Journals (Sweden)

Erin L. O'Donnell

2018-03-01

Full Text Available As pressures on water resources increase, the demand for innovative institutional arrangements, which address the overuse of water, and underprovision of ecosystem health, is rising. One new and emerging approach is the use of legal personality to protect water systems in law through the granting of legal rights to rivers. This constitutes a significant development in the fields of environmental law and water resources management, yet little analysis is available of how the approach has been used and applied. We critically examine the new legal rights for rivers using three case studies from Australia, New Zealand, and India. We analyze how legal rights have been created in each case, and the complexity of enforcing these legal rights to protect the rivers. We conclude that legal personality could be a useful alternative approach for river management, provided that the new legal rights are given sufficient force and effect.

Promoting the Maori Language to Non-Maori: Evaluating the New Zealand Government's Approach

Science.gov (United States)

de Bres, Julia

2011-01-01

New Zealand's two main government Maori language planning agencies, the Maori Language Commission and the Ministry of Maori Development, have engaged for some time in language planning targeting the attitudes and behaviours of non-Maori New Zealanders towards the Maori language. This activity is undertaken on the basis that the attitudes and…

Artists in Schools: "Kick Starting" or "Kicking Out" Dance from New Zealand Classrooms

Science.gov (United States)

Snook, Barbara; Buck, Ralph

2014-01-01

New Zealand primary school teachers have access to a comprehensive arts curriculum that includes dance, drama, music, and visual arts. This research focused on several teachers' reality of implementing the dance curriculum in New Zealand primary schools, drawing on Snook's (2012) study in this field. Our research valued the voices of teachers,…

New Zealand Prostitutes’ Collective—An Example of a Successful Policy Actor

Directory of Open Access Journals (Sweden)

Ivana Radačić

2017-05-01

Full Text Available The New Zealand Prostitutes’ Collective (NZPC is a unique example of a sex workers’ rights organisation which is an important actor in prostitution policy. The NZPC has had a significant impact on prostitution laws, managing to achieve the decriminalisation of sex work in New Zealand, which distinguishes it from many other studied organisations. Indeed, the literature on sex workers’ rights organisations notes their relative failure in terms of their impact on prostitution law and policy, identifying the following hurdles: the lack of a common identity and solidarity among sex workers, their stigmatisation, problems with organisational leadership and membership, lack of resources and challenging relationships with allies. This article analyses the role of the NZPC in prostitution policy in New Zealand, particularly in the adoption of the decriminalisation model, and examines the key factors for its success in light of the literature on sex workers’ rights organisations.

Elevated sister chromatid exchange frequencies in New Zealand Vietnam War veterans.

Science.gov (United States)

Rowland, R E; Edwards, L A; Podd, J V

2007-01-01

From July 1965 until November 1971, New Zealand Defence Force Personnel fought in the Vietnam War. During this time more than 76,500,000 litres of phenoxylic herbicides were sprayed over parts of Southern Vietnam and Laos, the most common being known as 'Agent Orange'. The current study aimed to ascertain whether or not New Zealand Vietnam War veterans show evidence of genetic disturbance arising as a consequence of their now confirmed exposure to these defoliants. A sample group of 24 New Zealand Vietnam War veterans and 23 control volunteers were compared using an SCE (sister chromatid exchange) analysis. The results from the SCE study show a highly significant difference (P Vietnam War veterans studied here were exposed to a clastogenic substance(s) which continues to exert an observable genetic effect today, and suggest that this is attributable to their service in Vietnam. Copyright 2007 S. Karger AG, Basel.

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

Bienkie Shuttleworth

2014-05-01

Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

Extreme pressure differences at 0900 NZST and winds across New Zealand

Science.gov (United States)

Salinger, M. James; Griffiths, Georgina M.; Gosai, Ashmita

2005-07-01

Trends in extremes in station daily sea-level pressure differences at 0900 NZST are examined, and extreme daily wind gusts, across New Zealand, since the 1960s. Annual time series were examined (with indices of magnitude and frequency over threshold percentiles) from the daily indices selected. These follow from earlier indices of normalized monthly mean sea-level pressure differences between station pairs, except the daily indices are not normalized. The frequency statistics quantify the number of extreme zonal (westerly and easterly), or extreme meridional (southerly or northerly), pressure gradient events. The frequency and magnitude of extreme westerly episodes has increased slightly over New Zealand, with a significant increase in the westerly extremes to the south of New Zealand. In contrast, the magnitude and frequency of easterly extremes has decreased over New Zealand, but increased to the south, with some trends weakly significant. The frequency and magnitude of daily southerly extremes has decreased significantly in the region.Extreme daily wind gust events at key climate stations in New Zealand and at Hobart, Australia, are highly likely to be associated with an extreme daily pressure difference. The converse was less likely to hold: extreme wind gusts were not always observed on days with extreme daily pressure difference, probably due to the strong influence that topography has on localized station winds. Significant correlations exist between the frequency indices and both annual-average mean sea-level pressures around the Australasian region and annual-average sea surface temperature (SST) anomalies in the Southern Hemisphere. These correlations are generally stronger for indices of extreme westerly or extreme southerly airflows. Annual-average pressures in the Tasman Sea or Southern Ocean are highly correlated to zonal indices (frequency of extreme westerlies). SST anomalies in the NINO3 region or on either side of the South Island are

9 CFR 98.10a - Embryos from sheep in regions other than Australia, Canada, and New Zealand.

Science.gov (United States)

2010-01-01

... than Australia, Canada, and New Zealand. 98.10a Section 98.10a Animals and Animal Products ANIMAL AND... Asses § 98.10a Embryos from sheep in regions other than Australia, Canada, and New Zealand. (a) Except for embryos from sheep in Australia, Canada, or New Zealand, embryos from sheep may only be imported...

Iron from Zealandic bog iron ore -

DEFF Research Database (Denmark)

Lyngstrøm, Henriette Syrach

2011-01-01

og geologiske materiale, metallurgiske analyser og eksperimentel arkæologiske forsøg - konturerne af en jernproduktion med udgangspunkt i den sjællandske myremalm. The frequent application by archaeologists of Werner Christensen’s distribution map for the occurrence of bog iron ore in Denmark (1966...... are sketched of iron production based on bog iron ore from Zealand....

The Value of Institutions for Financial Markets; Evidence From Emerging Markets

OpenAIRE

Thomas Stratmann; Bernardin Akitoby

2009-01-01

This paper investigates the value of political institutions for financial markets, using panel data from emerging market countries. We test the hypothesis that changes in political institutions, such as improvements in democratic rights and increased government accountability, have a direct effect on sovereign interest rate spreads. We find that financial markets value institutions over and above the economic and fiscal outcomes these institutions shape. Democracy and accountability generally...

Ten Ideas Worth Stealing from New Zealand.

Science.gov (United States)

Jarchow, Elaine

1992-01-01

New Zealand educators have some ideas worth stealing, including morning tea-time, the lie-flat manifold duplicate book for recording classroom observation comments, school uniforms, collegial planning and grading of college assignments, good meeting etiquette, a whole-child orientation, portable primary architecture, group employment interviews…

Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

Directory of Open Access Journals (Sweden)

André Aroldo Freitas de Moura

2016-01-01

Full Text Available ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960 structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.

Molecular epidemiology of group A streptococcus from pharyngeal isolates in Auckland, New Zealand, 2013.

Science.gov (United States)

Williamson, Deborah A; Moreland, Nicole J; Carter, Philip; Upton, Arlo; Morgan, Julie; Proft, Thomas; Lennon, Diana; Baker, Michael G; Dunbar, Rod; Fraser, John D

2014-01-24

To describe the molecular epidemiology of emm types associated with circulating pharyngeal group A streptococcus (GAS) isolates in Auckland, New Zealand. GAS isolates were collected over a 10-day period from a community pathology provider in Auckland. PCR analysis and sequencing of the emm gene was performed at the Institute of Environmental Science and Research. A total of 52 emm types were identified from 278 GAS isolates. The three most common emm types were emm1, emm89 and emm12. Overall, the experimental 30-valent GAS M protein vaccine covered 19 / 52 (37%) of emm types in our study. Our study provides baseline data on the circulating pharyngeal GAS emm types in Auckland. Future clinical and molecular surveillance of GAS pharyngitis is essential in the context of ongoing GAS vaccine development.

Cenozoic extinction and recolonization in the New Zealand flora: the case of the fleshy-fruited epacrids (Styphelieae, Styphelioideae, Ericaceae).

Science.gov (United States)

Puente-Lelièvre, Caroline; Harrington, Mark G; Brown, Elizabeth A; Kuzmina, Maria; Crayn, Darren M

2013-01-01

The origins and evolutionary history of the New Zealand flora has been the subject of much debate. The recent description of Cyathodophyllum novaezelandieae from early Miocene sediments in New Zealand provides possible evidence for the antiquity of the fleshy fruited epacrids (tribe Styphelieae, Ericaceae) in New Zealand. Yet the extant species in this tribe are thought to be very closely related to or conspecific with Australian taxa, suggesting recent trans-Tasman origins. In order to investigate the origins and evolution of the extant New Zealand Styphelieae we produced molecular phylogenetic trees based on sequences of three plastid regions that include representatives of all the genera of the tribe and eight of the ten New Zealand species. We estimated the range of minimum ages of the New Zealand lineages with Bayesian relaxed-clock analyses using different calibration methods and relative dating. We found strong support for each of the eight extant species of New Zealand Styphelieae being a distinct lineage that is nested within an Australian clade. In all except one case the sister is from Tasmania and/or the east coast of mainland Australia; for Acrothamnus colensoi the sister is in New Guinea. Estimated dates indicate that all of the New Zealand lineages diverged from their non-New Zealand sisters within the last 7 Ma. Time discontinuity between the fossil C.novae-zelandiae (20-23 Ma) and the origins of the extant New Zealand lineages (none older than 5 Ma) indicates that the fossil and extant Styphelieae in New Zealand are not related. The relative dating analysis showed that to accept this relationship, it would be necessary to accept that the Styphelieae arose in the early-mid Mesozoic (210-120 Ma), which is starkly at odds with multiple lines of evidence on the age of Ericales and indeed the angiosperms. Therefore, our results do not support the hypothesis that Styphelieae have been continuously present in New Zealand since the early Miocene. Instead

FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

Directory of Open Access Journals (Sweden)

А. Sholoiko

2015-04-01

Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

The New Zealand cataract and refractive surgery survey 1997/1998.

Science.gov (United States)

Elder, M; Tarr, K; Leaming, D

2000-04-01

This study documents the current practice for cataract and refractive surgery in New Zealand. A postal questionnaire was distributed in late 1997 to all consultant members of the Ophthalmological Society of New Zealand that were resident in the country at that time. Most questions were identical to the 1997 survey of the American Society of Cataract and Refraction Surgeons (ASCRS) to enable a comparison. There were 98 returns from 101 surveys distributed. Of the returns, 72 performed cataract surgery, 23 performed PRK and 11 performed LASIK. ASCRS members did more refractive surgery than did New Zealanders: 28 versus 1% of 1-5 RK per month, 7 versus 1% of 1-2 clear lens extractions per month and 85 versus 51% had access to an excimer laser. For cataract surgery, ASCRS members used more topical anaesthesia (30 vs 5.5%), used no sutures more often (73 vs 51%), used more preoperative antibiotics (76 vs 26%) and used fewer injections of antibiotic/steroids (38 vs 61%). Otherwise the two groups were broadly similar.

Characterising the combustion behaviour of New Zealand coals by thermogravimetry

Energy Technology Data Exchange (ETDEWEB)

Benfell, K.E.; Beamish, B.B.; Rodgers, K.A. [University of Auckland, Auckland (New Zealand). Dept. of Geology

1995-12-31

Thirty-three New Zealand coals were subjected to thermogravimetric analysis (TG) and derivative thermogravimetric analysis (DTG) to evaluate the techniques` applicability to New Zealand coals. Generally, New Zealand sub-bituminous coals have lower burnout temperatures than bituminous coals. However, local and regional differences occur, where some sub-bituminous coals show both higher and lower char burnout temperatures than may be otherwise expected from their rank and T{sub 6} values (the peak temperature where the rate of weight loss of the sample is the greatest). There is a sizeable variations in the char burnout temperature (T{sub 8}) (465 to 636{degree}C) in coals with volatile matter contents above 40%, whereas coals with lower volatile contents have T{sub 8} values around 646{degree}C. The temperature of char burnout gives a better indication of combustion efficiency than rank or volatile matter content alone. Industrial operators could use this technique to provide an indication of burnout performance before a coal is purchased, assisting evaluation of the coal`s suitability for a particular usage. 10 refs., 4 figs., 3 tabs.

Insights from natural history collections: analysing the New Zealand macroalgal flora using herbarium data.

Science.gov (United States)

Nelson, Wendy A; Dalen, Jennifer; Neill, Kate F

2013-01-01

Herbaria and natural history collections (NHC) are critical to the practice of taxonomy and have potential to serve as sources of data for biodiversity and conservation. They are the repositories of vital reference specimens, enabling species to be studied and their distribution in space and time to be documented and analysed, as well as enabling the development of hypotheses about species relationships. The herbarium of the Museum of New Zealand Te Papa Tongarewa (WELT) contains scientifically and historically significant marine macroalgal collections, including type specimens, primarily of New Zealand species, as well as valuable exsiccatae from New Zealand and Australia. The herbarium was initiated in 1865 with the establishment of the Colonial Museum and is the only herbarium in New Zealand where there has been consistent expert taxonomic attention to the macroalgae over the past 50 years. We examined 19,422 records of marine macroalgae from around New Zealand collected over the past 164 years housed in WELT, assessing the records in terms of their spatial and temporal coverage as well as their uniqueness and abundance. The data provided an opportunity to review the state of knowledge of the New Zealand macroalgal flora reflected in the collections at WELT, to examine how knowledge of the macroalgal flora has been built over time in terms of the number of collections and the number of species recognised, and identify where there are gaps in the current collections as far as numbers of specimens per taxon, as well as with respect to geographical and seasonal coverage.

Insights from natural history collections: analysing the New Zealand macroalgal flora using herbarium data

Science.gov (United States)

Nelson, Wendy A.; Dalen, Jennifer; Neill, Kate F.

2013-01-01

Abstract Herbaria and natural history collections (NHC) are critical to the practice of taxonomy and have potential to serve as sources of data for biodiversity and conservation. They are the repositories of vital reference specimens, enabling species to be studied and their distribution in space and time to be documented and analysed, as well as enabling the development of hypotheses about species relationships. The herbarium of the Museum of New Zealand Te Papa Tongarewa (WELT) contains scientifically and historically significant marine macroalgal collections, including type specimens, primarily of New Zealand species, as well as valuable exsiccatae from New Zealand and Australia. The herbarium was initiated in 1865 with the establishment of the Colonial Museum and is the only herbarium in New Zealand where there has been consistent expert taxonomic attention to the macroalgae over the past 50 years. We examined 19,422 records of marine macroalgae from around New Zealand collected over the past 164 years housed in WELT, assessing the records in terms of their spatial and temporal coverage as well as their uniqueness and abundance. The data provided an opportunity to review the state of knowledge of the New Zealand macroalgal flora reflected in the collections at WELT, to examine how knowledge of the macroalgal flora has been built over time in terms of the number of collections and the number of species recognised, and identify where there are gaps in the current collections as far as numbers of specimens per taxon, as well as with respect to geographical and seasonal coverage. PMID:24399897

Cultural democracy: the way forward for primary care of hard to reach New Zealanders.

Science.gov (United States)

Finau, Sitaleki A; Finau, Eseta

2007-09-01

The use of cultural democracy, the freedom to practice one's culture without fear, as a framework for primary care service provision is essential for improved health service in a multi cultural society like New Zealand. It is an effective approach to attaining health equity for all. Many successful health ventures are ethnic specific and have gone past cultural competency to the practice of cultural democracy. That is, the services are freely taking on the realities of clients without and malice from those of other ethnicities. In New Zealand the scientific health service to improve the health of a multi cultural society are available but there is a need to improve access and utilization by hard to reach New Zealanders. This paper discusses cultural democracy and provide example of how successful health ventures that had embraced cultural democracy were implemented. It suggests that cultural democracy will provide the intellectual impetus and robust philosophy for moving from equality to equity in health service access and utilization. This paper would provide a way forward to improved primary care utilization, efficiency, effectiveness and equitable access especially for the hard to reach populations. use the realities of Pacificans in New Zealand illustrate the use of cultural democracy, and thus equity to address the "inverse care law" of New Zealand. The desire is for primary care providers to take cognizance and use cultural democracy and equity as the basis for the design and practice of primary health care for the hard to reach New Zealanders.

Moving backwards, moving forward: the experiences of older Filipino migrants adjusting to life in New Zealand.

Science.gov (United States)

Montayre, Jed; Neville, Stephen; Holroyd, Eleanor

2017-12-01

To explore the experiences of older Filipino migrants adjusting to living permanently in New Zealand. The qualitative descriptive approach taken in this study involved 17 individual face-to-face interviews of older Filipino migrants in New Zealand. Three main themes emerged from the data. The first theme was "moving backwards and moving forward", which described how these older Filipino migrants adjusted to challenges they experienced with migration. The second theme was "engaging with health services" and presented challenges relating to the New Zealand healthcare system, including a lack of knowledge of the nature of health services, language barriers, and differences in cultural views. The third theme, "new-found home", highlighted establishing a Filipino identity in New Zealand and adjusting to the challenges of relocation. Adjustment to life in New Zealand for these older Filipino migrants meant starting over again by building new values through learning the basics and then moving forward from there.

Natural and anthropogenic radionuclide activity concentrations in the New Zealand diet.

Science.gov (United States)

Pearson, Andrew J; Gaw, Sally; Hermanspahn, Nikolaus; Glover, Chris N

2016-01-01

To support New Zealand's food safety monitoring regime, a survey was undertaken to establish radionuclide activity concentrations across the New Zealand diet. This survey was undertaken to better understand the radioactivity content of the modern diet and also to assess the suitability of the current use of milk as a sentinel for dietary radionuclide trends. Thirteen radionuclides were analysed in 40 common food commodities, including animal products, fruits, vegetables, cereal grains and seafood. Activity was detected for (137)Caesium, (90)Strontium and (131)Iodine. No other anthropogenic radionuclides were detected. Activity concentrations of the three natural radionuclides of Uranium and the daughter radionuclide (210)Polonium were detected in the majority of food sampled, with a large variation in magnitude. The maximum activity concentrations were detected in shellfish for all these radionuclides. Based on the established activity concentrations and ranges, the New Zealand diet contains activity concentrations of anthropogenic radionuclides far below the Codex Alimentarius guideline levels. Activity concentrations obtained for milk support its continued use as a sentinel for monitoring fallout radionuclides in terrestrial agriculture. The significant levels of natural and anthropogenic radionuclide activity concentrations detected in finfish and molluscs support undertaking further research to identify a suitable sentinel for New Zealand seafood monitoring. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

Socio-demographic correlates of divorce in New Zealand.

Science.gov (United States)

Carmichael, G A

1988-05-01

"This paper links data obtained from a one-in-five systematic sample of New Zealand divorce files covering the period 1940-78 with published marriage and birth statistics to examine socio-demographic differentials in divorce rates among couples married between 1939 and 1973. Differentials investigated are those by age at marriage, relative age of bride and groom, marital status prior to marriage, relative marital status of bride and groom, pregnancy status of the wife at marriage, timing of the first birth, religion, country of birth and socioeconomic status. Several findings of overseas studies, such as the special proneness to divorce of very youthful marriages and remarriages following previous divorces, are verified for New Zealand. After controlling for age at marriage, pregnancy does not seem to have directly increased the risk of divorce." excerpt

Species status and conservation issues of New Zealand's endemic Latrodectus spider species (Araneae: Theridiidae)

DEFF Research Database (Denmark)

Vink, Cor J; Sirvid, Phillip J; Malumbres-Olarte, Jagoba

2008-01-01

New Zealand has two endemic widow spiders, Latrodectus katipo Powell, 1871 and L. atritus Urquhart, 1890. Both species face many conservation threats and are actively managed. The species status of the Latrodectus spiders of New Zealand was assessed using molecular (COI, ITS1, ITS2...

Personality and demographic correlates of New Zealanders' confidence in the safety of childhood vaccinations.

Science.gov (United States)

Lee, Carol H J; Duck, Isabelle M; Sibley, Chris G

2017-10-27

Despite extensive scientific evidence on the safety of standard vaccinations, some parents express skeptical attitudes towards the safety of childhood immunisations. This paper uses data from the 2013/14 New Zealand Attitudes and Values Study (NZAVS) survey (N=16,642) to explore the distribution, and demographic and personality correlates of New Zealanders' attitudes towards the safety of childhood vaccinations. Around two thirds (68.5%) of New Zealanders strongly agreed/were confident that "it is safe to vaccinate children following the standard New Zealand immunisation schedule," 26% were skeptical and 5.5% were strongly opposed. Multiple regression analysis indicated that people lower on Conscientiousness and Agreeableness but higher on Openness to Experience expressed lower confidence about vaccine safety. Having higher subjective health satisfaction, living rurally, being Māori, single, employed and not a parent were all associated with lower confidence, while a higher income and educational attainment were associated with greater confidence. Our findings suggest that the majority of New Zealand adults trust in the safety of scheduled childhood vaccinations, but about one third do express some degree of concern. This finding highlights the importance of improving public education about the safety and necessity of vaccinations. Copyright © 2017 Elsevier Ltd. All rights reserved.

Radioactive waste disposal : policies and practices in New Zealand

International Nuclear Information System (INIS)

Robertson, M.K.

1996-01-01

The management of radioactive waste and its ultimate dispoal have been a significant problem for the nuclear industry. A lot of resources have been devoted to developing management and dispoal systems. As well as being one of the major technical problems, it has been a very significant public relations issue. Public concern about risks associated with disposal of radioactive waste has been on a global scle. It has focused on local issues in some countries, but generl attitudes have been common worldwide. Great differences exist between countries in the scale and aspects of nuclear technoloy in use. In particular the presence or absence of a nuclear power programme, and to a lesser extent of any nuclear reactors, greatly influence the magnitude of the waste disposal problem. Nevertheless, public perceptions of the problem are to some degree independent of these differences. What radioactive wastes are there in New Zealand? Is there a hazard to the New Zealand public or the New Zealand environment from current radioactive waste disposal practices? What policies are in place to control these practices? This report seeks to provide some information on these questions. It also brings together in one document the waste disposal policies followed by the National Radiation Laboratory for different uses of radioactive mateials. Except for some small quantities which are exempt from most controls, radioactive material can be used in New Zealand only under the control of a person holding a licence under the Radiation Protection Act 1965. All requirements of the Radiation Protection Regulations 1982 must also be observed. More detailed safety advice and further mandatory requirements are contained in codes of safe practice. Compliance with one of these is a condition on most licencees. These provisions are administered by the National Radiation Laboratory (NRL) of the Ministry of Health. (author). 7 refs., 2 tabs., 1 fig

Republic of Tunisia : Accounting and Auditing

OpenAIRE

World Bank

2006-01-01

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Finan...

Self-reported suicide attempts and associated risk and protective factors among secondary school students in New Zealand.

Science.gov (United States)

Fleming, Theresa M; Merry, Sally N; Robinson, Elizabeth M; Denny, Simon J; Watson, Peter D

2007-03-01

To examine associations between individual, family, school and community characteristics and rates of suicide attempts in a national population sample of New Zealand secondary school students. A total of 9570 randomly selected 9- to 13-year-old students from 114 schools were surveyed, using the New Zealand Adolescent Health Survey. This is a 523-item anonymous self-report comprehensive questionnaire delivered by Multi-Media Computer-Assisted Self-Interviewing. Multivariate analyses were used to examine correlates of self-reported suicide attempts within the last 12 months. In total, 739 participants (4.7% of males and 10.5% of females) reported having made a suicide attempt within the last 12 months. Depressive symptoms, alcohol abuse, -having a friend or family member attempt suicide, family violence and non-heterosexual attractions were independently associated with increased rates of suicide attempts while parents caring, other family members caring, teachers being fair and feeling safe at school were independently associated with decreased rates of suicide attempts. Caring friendships, attending worship frequently, possible sexual abuse and anxiety symptoms were not independently associated with suicide attempts. Risk and protective factors operated in the same way for male and female students and for those with and without other suicide predictors. New Zealand secondary school students, particularly female students, report high rates of suicide attempts. Risk of suicide attempts is lower in students reporting caring home and fair, safe school environments and this effect remains once depression is taken into account. This study confirms the importance of depression, substance use, problem behaviour, negative life events, exposure to suicide behaviour by others and the significance of sexual orientation in suicidal behaviour among school students and provides evidence of the importance of the family and school environments in reducing risk among this group.

Health Professions Education Scholarship Unit Leaders as Institutional Entrepreneurs.

Science.gov (United States)

Varpio, Lara; O'Brien, Bridget; J Durning, Steven; van der Vleuten, Cees; Gruppen, Larry; Ten Cate, Olle; Humphrey-Murto, Susan; Irby, David M; Hamstra, Stanley J; Hu, Wendy

2017-08-01

Health professions education scholarship units (HPESUs) are organizational structures within which a group is substantively engaged in health professions education scholarship. Little research investigates the strategies employed by HPESU administrative leaders to secure and maintain HPESU success. Using institutional entrepreneurship as a theoretical lens, this study asks: Do HPESU administrative leaders act as institutional entrepreneurs (IEs)? This study recontextualizes two preexisting qualitative datasets that comprised interviews with leaders in health professions education in Canada (2011-2012) and Australia and New Zealand (2013-1014). Two researchers iteratively analyzed the data using the institutional entrepreneurship construct until consensus was achieved. A third investigator independently reviewed and contributed to the recontextualized analyses. A summary of the analyses was shared with all authors, and their feedback was incorporated into the final interpretations. HPESU leaders act as IEs in three ways. First, HPESU leaders construct arguments and position statements about how the HPESU resolves an institution's problem(s). This theorization discourse justifies the existence and support of the HPESU. Second, the leaders strategically cultivate relationships with the leader of the institution within which the HPESU sits, the leaders of large academic groups with which the HPESU partners, and the clinician educators who want careers in health professions education. Third, the leaders work to increase the local visibility of the HPESU. Practical insights into how institutional leaders interested in launching an HPESU can harness these findings are discussed.

Leading Change in Reading for Young Adolescents: What Is Happening in New Zealand?

Science.gov (United States)

Fletcher, Jo; Nicholas, Karen

2017-01-01

Effective school leadership in supporting outcomes for all students is critical. This study focuses on six New Zealand principals as they endeavour to make a difference to reading outcomes for 11 to 13 year-old students. In New Zealand, there are approximately 20% of students who are underachieving in reading. Once they reach the final years of…

New Zealand students on tour at CERN

CERN Multimedia

2005-01-01

The three prize-winners Katrina Hamblin, Jordan Roach and Ellen Clarkson in front of the CMS magnet, with their teacher Noema Watene on the left. The "Journey to the End of Science" makes a stop at CERN. Katrina Hamblin, Jordan Roach and Ellen Clarkson, three high-school students from Fairfield College in Hamilton, New Zealand, won first prize in the New Zealand Royal Society's scientific film competition - the trip of a lifetime to Europe. The reward for their excellent documentary on the nuclear physicist and winner of the Nobel prize for Medicine Maurice Wilkins was a trip to Italy and Switzerland, stopping at CERN on the way. Accompanied by one of their teachers and a science journalist, the students were shown around the antiproton decelerator and the CMS experiment by Alick Macpherson, a Kiwi physicist at CERN. Their faithful camera always at the ready, the students filmed every minute of their visits to the various sites - perhaps they were hatching plans for next year's competition...

WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY

Directory of Open Access Journals (Sweden)

Hidayatul Ihsan

2016-08-01

Full Text Available This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD, was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.

Smoking prevalence among doctors and nurses-2013 New Zealand census data.

Science.gov (United States)

Edwards, Richard; Tu, Danny; Stanley, James; Martin, Greg; Gifford, Heather; Newcombe, Rhiannon

2018-03-09

To examine recent smoking trends among doctors and nurses in New Zealand. Analysis of smoking prevalence in the 2013 New Zealand Census and comparison with previous census data. The 2013 census included 7,065 male and 5,619 female doctors, and 2,988 male and 36,138 female nurses. Non-response to smoking questions was less than 3%. In 2013, 2% of male and female doctors and 9% of male and 8% of female nurses were regular cigarette smokers. This compared with 4% male and 3% female doctors, and 20% male and 13% female nurses in 2006. Psychiatric nurses had the highest smoking prevalence (15% male, 18% female). More Māori doctors (6.8%) and nurses (19.3%) smoked. Around 96% of young (New Zealand doctors had achieved the Smokefree 2025 goal of minimal (workplace smoking cessation support may be an efficient means to reduce smoking among key occupational groups, and may help reduce population smoking prevalence.

Geomorphology and forest management in New Zealand's erodible steeplands: An overview

Science.gov (United States)

Phillips, Chris; Marden, Michael; Basher, Les R.

2018-04-01

In this paper we outline how geomorphological understanding has underpinned forest management in New Zealand's erodible steeplands, where it contributes to current forest management, and suggest where it will be of value in the future. We focus on the highly erodible soft-rock hill country of the East Coast region of North Island, but cover other parts of New Zealand where appropriate. We conclude that forestry will continue to make a significant contribution to New Zealand's economy, but several issues need to be addressed. The most pressing concerns are the incidence of post-harvest, storm-initiated landslides and debris flows arising from steepland forests following timber harvesting. There are three areas where geomorphological information and understanding are required to support the forest industry - development of an improved national erosion susceptibility classification to support a new national standard for plantation forestry; terrain analysis to support improved hazard and risk assessment at detailed operational scales; and understanding of post-harvest shallow landslide-debris flows, including their prediction and management.

'Mystic fires of Tamaatea' : attempts to creatively rewrite New Zealand's cultural and tectonic past

International Nuclear Information System (INIS)

Goff, J.; Hulme, K.; McFadgen, B.

2003-01-01

'Mystic fires of Tamaatea' is the title given to a section of a book entitled 'Tsunami: the underrated hazard' written by Edward Bryant and published by Cambridge University Press in 2001. In it the author links New Zealand evidence for widespread forest destruction and Maori place-names and legends with the 15th century timing of an apparent Tunguska-type meteor impact in the South Island of New Zealand, Chinese, and Japanese meteor sightings, comets, and m ega - tsunamis in Australia. This paper critically reviews the lines of evidence used, and finds no evidence, either Maori or geological, for a 15th century meteor impact in New Zealand. In the book, all Maori place-names have been incorrectly translated, the radiocarbon chronology is incorrect, and there is no consideration of the numerous potential tsunami sources that were active in New Zealand in the 15th century. (author). 49 refs., 2 figs., 2 tabs

ANZUS in Revision: Changing Defense Features of Australia and New Zealand in the Mid-1980s

Science.gov (United States)

1991-02-01