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Sample records for zealand institute accounts

  1. Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

    Directory of Open Access Journals (Sweden)

    Susan Wild

    2013-03-01

    Full Text Available In the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM model (Kelsey, 1995; Boston et al, 1996; Easton 1996; Barton, 2002, 2005a, 2005b; Carnegie & West, 2005; Ball & Grubnic, 2008; Davis, 2010. This reform process included the imposition of regulatory measures requiring public sector organisations to provide annual financial reports prepared on an accounting basis comparable to those for the private sector, and incorporated an obligation to disclose (at economic values all assets held. For public benefit entities holding heritage, cultural and community assets (HCA, this reporting requirement has been particularly problematic, entailing substantive changes to public accounting policy.This paper critiques the political ideologies and practices of the NPM model, and challenges its assumptions that private sector financial reporting requirements, based on international accounting standards and Generally Accepted Accounting Practice (GAAP, are appropriate for universal application to public benefit and other not-for-profit entities holding HCA. In particular, the paper argues against the NPM assumption that reporting all HCA in economic terms improves accountability in public benefit entities. Instead, the paper proposes an alternative reporting model based on a set of cultural rather than economic values for reporting HCA. It suggests as an exemplar the ‘Wellbeing of Communities’ reporting and accountability framework devised for application by an indigenous New Zealand Māori educational institution, Te Wānanga-o-Raukawa.

  2. The State of Accounting Education Scholarship in New Zealand

    Science.gov (United States)

    Adler, Ralph

    2012-01-01

    This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

  3. Public Accountability Institutions in Pakistan and their ...

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

    Mobile Nav Footer Links ... It is expected that the research will provide insight into the relationship between public accountability, macroeconomic ... Date de début ... Public accountability institutions of Pakistan & their macro economic impacts.

  4. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...

  5. 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.

  6. 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.

  7. 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.

  8. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand

    OpenAIRE

    Jude Edeigba; Felix Amenkhienan

    2017-01-01

    This study investigates the implications of the gap between International Financial Reporting Standards (IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to determine if there are differences between IFRS and NZIFRS. Four IFRS, namely IAS 12, IFRS 13, IFRS 15, IAS 17 and IFRS 16 were analysed on the basis of adoption concessions and...

  9. Word-of-Mouth amongst Students at a New Zealand Tertiary Institution

    Science.gov (United States)

    Warring, Susan

    2013-01-01

    Purpose: The aim of this case study was to investigate the extent of word-of-mouth influence amongst international students at a New Zealand tertiary institution and to review the literature for a valid and reliable conceptualisation and measurement of word-of-mouth. Design/methodology/approach: Literature suggests that opinion-leading and seeking…

  10. Smoke-Free Policies in New Zealand Public Tertiary Education Institutions

    Science.gov (United States)

    Robertson, Lindsay A.; Marsh, L.

    2015-01-01

    The Framework Convention on Tobacco Control mandates the creation of smoke-free environments to protect non-smokers from second-hand smoke and reduce demand for tobacco. We aimed to examine the extent and nature of smoke-free campus policies at tertiary education institutions throughout New Zealand, and examine the policy development process.…

  11. Innovating in the Real World: Exploring Institutional Effects on Tertiary Teacher Innovations in New Zealand

    Science.gov (United States)

    Lawrence, Belinda

    2018-01-01

    Innovation is a key goal of many tertiary education and distance learning providers. This research explores how teachers and educational designers across three New Zealand tertiary institutions worked to innovatively achieve teaching goals. A longitudinal design using the Cultural Historical Activity Theory (CHAT) framework explored the influence…

  12. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand

    Directory of Open Access Journals (Sweden)

    Jude Edeigba

    2017-09-01

    Full Text Available This study investigates the implications of the gap between International Financial Reporting Standards (IFRS and New Zealand International Financial Reporting Standards (NZIFRS on financial reporting transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to determine if there are differences between IFRS and NZIFRS. Four IFRS, namely IAS 12, IFRS 13, IFRS 15, IAS 17 and IFRS 16 were analysed on the basis of adoption concessions and Reduced Disclosure Regime (RDR for tier 1 and 2 entities. The findings from these standards led to a review of the associated IFRS to further understand the implications of the standards on financial reporting transparency and decline in incidences of corporate fraud. We found that the difference between IFRS and NZIFRS lies in the financial reporting framework for tier 2 entities. However, we did not find a difference between IFRS and NZIFRS for entities in tier 1 but we identified a decline in incidences of corporate fraud after IFRS was adopted. We further identified the presence of information asymmetry for tier 2 which is capable of retaining Generally Accepted Accounting Principles (GAAPs. These differences may increase the incidence of corporate fraud among the entities in tier 2 of External Reporting Framework. This is due to an excessive concession from IFRS implementation in New Zealand.

  13. Sites of institutional racism in public health policy making in New Zealand.

    Science.gov (United States)

    Came, Heather

    2014-04-01

    Although New Zealanders have historically prided ourselves on being a country where everyone has a 'fair go', the systemic and longstanding existence of health inequities between Māori and non-Māori suggests something isn't working. This paper informed by critical race theory, asks the reader to consider the counter narrative viewpoints of Māori health leaders; that suggest institutional racism has permeated public health policy making in New Zealand and is a contributor to health inequities alongside colonisation and uneven access to the determinants of health. Using a mixed methods approach and critical anti-racism scholarship this paper identifies five specific sites of institutional racism. These sites are: majoritarian decision making, the misuse of evidence, deficiencies in both cultural competencies and consultation processes and the impact of Crown filters. These findings suggest the failure of quality assurance systems, existing anti-racism initiatives and health sector leadership to detect and eliminate racism. The author calls for institutional racism to be urgently addressed within New Zealand and this paper serves as a reminder to policy makers operating within other colonial contexts to be vigilant for such racism. Copyright © 2014 Elsevier Ltd. All rights reserved.

  14. 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.

  15. 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.

  16. Institutional Contradictions and Change of Organisations and Accounting

    DEFF Research Database (Denmark)

    Thrane, Sof; Balslev, Lars

    2017-01-01

    Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...

  17. The primary organization of accounting in budgetary institutions of Ukraine: development of the work plan accounts

    Directory of Open Access Journals (Sweden)

    Svirko S.V.

    2017-03-01

    Full Text Available The questions of primary accounting of economic activity of budgetary institutions in the modernization budget accounting subsystem. With the object of study chosen mechanism for building and operating its own chart of accounts of economic activity of budgetary institutions. In order to develop a thesaurus budget accounting formed the definition of «work plan accounts economic activity of budgetary institutions». The approaches to determining impacts, principles and stages of construction work plan accounts, based on what model of development formed a working plan of accounts of economic activity of budgetary institutions, based on the combined general and technical principles and allows for certain vectors regulatory impact. The necessity of formation at the Ministry of Finance of Ukraine three typical plans for major accounts of the public sector. Based on the study of the Chart of Accounts in the public sector generated and presented a typical chart of accounts of budget institutions. Conclusions about the necessity of forming mechanism of development of analytical accounts for different entities public sector.

  18. Student Success and Institutional Accountability through the Components of Voluntary Framework Accountability

    Science.gov (United States)

    Mentzer, Stacy

    2015-01-01

    Demands on higher education institutions are growing. Stakeholders are demanding proof of quality to ensure students are receiving the education they are paying for. Institutional accountability is a growing concern for higher education institutions, more specifically community colleges. The diverse characteristics of community colleges have made…

  19. Institutional racism in public health contracting: Findings of a nationwide survey from New Zealand.

    Science.gov (United States)

    Came, H; Doole, C; McKenna, B; McCreanor, T

    2018-02-01

    Public institutions within New Zealand have long been accused of mono-culturalism and institutional racism. This study sought to identify inconsistencies and bias by comparing government funded contracting processes for Māori public health providers (n = 60) with those of generic providers (n = 90). Qualitative and quantitative data were collected (November 2014-May 2015), through a nationwide telephone survey of public health providers, achieving a 75% response rate. Descriptive statistical analyses were applied to quantitative responses and an inductive approach was taken to analyse data from open-ended responses in the survey domains of relationships with portfolio contract managers, contracting and funding. The quantitative data showed four sites of statistically significant variation: length of contracts, intensity of monitoring, compliance costs and frequency of auditing. Non-significant data involved access to discretionary funding and cost of living adjustments, the frequency of monitoring, access to Crown (government) funders and representation on advisory groups. The qualitative material showed disparate provider experiences, dependent on individual portfolio managers, with nuanced differences between generic and Māori providers' experiences. This study showed that monitoring government performance through a nationwide survey was an innovative way to identify sites of institutional racism. In a policy context where health equity is a key directive to the health sector, this study suggests there is scope for New Zealand health funders to improve their contracting practices. Copyright © 2017 Elsevier Ltd. All rights reserved.

  20. 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…

  1. 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)

  2. Establishing Baseline Data: Using Institutional Data to Learn More about Completion Factors at One New Zealand University

    Science.gov (United States)

    Clark, Austina; van der Meer, Jacques; van Koten, Chikako

    2008-01-01

    This paper discusses demographic and study-related factors that contribute to completion of degrees in one university in New Zealand. Although much can be learned from nationwide and cross-institutional studies, it is important that each institution comes to an understanding of its own particular student population and the factors that impact on…

  3. 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.

  4. 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)

  5. 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)

  6. 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.

  7. Smoke-free policies in New Zealand public tertiary education institutions.

    Science.gov (United States)

    Robertson, Lindsay A; Marsh, L

    2015-04-01

    The Framework Convention on Tobacco Control mandates the creation of smoke-free environments to protect non-smokers from second-hand smoke and reduce demand for tobacco. We aimed to examine the extent and nature of smoke-free campus policies at tertiary education institutions throughout New Zealand, and examine the policy development process. Stage one comprised an audit and content analysis of smoke-free policies. In stage two, semi-structured telephone interviews were conducted to investigate the process of developing and implementing policies. Qualitative content analysis was undertaken on interview notes. Policies were identified for most institutions (n = 26/29), though varied widely in nature. Only nine mandated 100% smoke-free campuses without exceptions and few prohibited the sale of tobacco on campus, or connections with the tobacco industry. During interviews (n = 22/29), cited barriers to developing a 100% smoke-free policy included enforcement challenges and anticipated opposition from staff and students. However, participants from institutions with 100% smoke-free policies reported having encountered few challenges. Varying levels of compliance with 100% smoke-free policies were reported yet, overall, these policies were viewed as being effective. Smoke-free campus policies could be strengthened to better reflect a completely tobacco-free organization. Other institutions and workplaces could use these findings to develop 100% smoke-free policies. © The Author 2015. Published by Oxford University Press. All rights reserved. For permissions, please email: journals.permissions@oup.com.

  8. 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.

  9. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable...

  10. THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

    Directory of Open Access Journals (Sweden)

    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.

  11. 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,...

  12. 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)

  13. 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...

  14. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

  15. 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

  16. 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…

  17. 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...

  18. 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

  19. New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

    Science.gov (United States)

    Wells, Paul K.

    2015-01-01

    Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

  20. 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...

  1. 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...

  2. 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...

  3. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

  4. 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…

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

    Directory of Open Access Journals (Sweden)

    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

  6. 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

  7. 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…

  8. 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) ...

  9. 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...

  10. Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications

    Directory of Open Access Journals (Sweden)

    Ainun Na'im

    2013-06-01

    The huge financial and accounting scandals such as Enron involved the use of SPVs for not reporting or undervaluing debt and overvaluing net worth. In Indonesia, there are some transactions that are under public scrutiny that use SPVs, such as the sales of the government stocks of BCA Bank, and PT Indosat. There are also many successful and beneficial uses of SPVs in Indonesia as well, such as those in energy development, oil refinery, and telecommunication projects.

  11. Radiological Protection Institute of Ireland 1992 annual report and accounts

    International Nuclear Information System (INIS)

    1993-12-01

    This report outlines the work of the Institute during 1992. The main developments during the year included the expansion of the programme of measurement of radon gas in buildings. A nationwide survey was launched in which, over a period of four years, radon levels will be measured in more than 6000 homes. A major exercise of the National Emergency Plan for Nuclear Accidents took place in October which enhanced the level of preparedness of those who will have a key part in the national response to any radiological emergency

  12. 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.

  13. 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

  14. 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.

  15. The Accountability of Islamic Microfinance Institution: Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Ersa Tri Wahyuni

    2008-03-01

    Full Text Available The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.

  16. ACCOUNTING OF THE SETTLEMENTS WITH STUDENTS IN HIGHER EDUCATION INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2015-03-01

    Full Text Available The mission of universities and their public recognition as a provider of quality education has changed significantly over the centuries. Making a real quality of education in universities has made legislative basis. This stage requires a strong, accurate knowledge and their application by universities, students and executives factors ministry. In this context, correct information to all stakeholders and decision-makers with a set of standards and recommendations to really contribute to quality assurance becomes an immediate need. It is mandatory to take the constructive decisions in all academic structures designed to ensure and assess the quality and conservation values and experience to date of the institution empowered to ensure this fundamental parameter of education and its financing. The diversity of higher education pathways that facilitate insertion of the graduate labor market is a recognized value of the European Higher Education Area, but the understanding of how to implement / manage this diversity, in terms of socially recognized needs to be commonly accepted quality standards the content of education, still remains to be a concern for many academic communities collateral or an enigma. Public higher education institutions are established in order to produce public services (education, research quality (which can be measured by various indicators. To achieve this, they use limited public financial resources, subject to strict rules, especially when it comes to the budget.

  17. 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...

  18. 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

  19. 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

  20. 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.

  1. 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.

  2. Nuclear Legislation in OECD and NEA Countries. Regulatory and Institutional Framework for Nuclear Activities - New Zealand

    International Nuclear Information System (INIS)

    2008-01-01

    This country profile provide comprehensive information on the regulatory and Institutional Framework governing nuclear activities as well as a detailed review of a full range of nuclear law topics, including: mining regime; radioactive substances; nuclear installations; trade in nuclear materials and equipment; radiation protection; radioactive waste management; non-proliferation and physical protection; transport; and nuclear third party liability. The profile is complemented by reproductions of the primary legislation regulating nuclear activities in the country. Content: I. General regulatory regime: 1. Introduction; 2. Mining regime; 3. Radioactive Substances and Equipment; 4. Nuclear installations; 5. Trade in nuclear materials and equipment; 6. Radiation protection; 7. Radioactive waste management; 8. Nuclear security; 9. Transport; 10. Nuclear third party liability; II. Institutional Framework: 1. Regulatory and supervisory authorities - National Radiation Laboratory - NRL; 2. Advisory bodies - Radiation Protection Advisory Council; 3. Public and semi-public agencies - Research institutes

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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.

  11. 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…

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

    Directory of Open Access Journals (Sweden)

    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.

  13. 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…

  14. 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.…

  15. 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...

  16. 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.

  17. 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.

  18. 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.

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  7. 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...

  8. 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...

  9. 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)

  10. 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.

  11. 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…

  12. 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

  13. 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

  14. 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.

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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.

  7. 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.

  8. 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...

  9. 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.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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

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

    Directory of Open Access Journals (Sweden)

    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

  16. 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...

  17. 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.

  18. 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.

  19. 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

  20. 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...

  1. 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

  2. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  3. 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

  4. 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. ...

  5. 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

    Directory of Open Access Journals (Sweden)

    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.

  6. Role and place of integrated accounting in formation of institutional environment: problems of theory and practice

    Directory of Open Access Journals (Sweden)

    Olena Kolumbet

    2015-05-01

    Full Text Available Existing approaches to the construction of integrated accounting system are considered and its role in the system of economic entities is investigated in the articles. Limitations of traditional accounting system are revealed, identified benefits of an integrated accounting system are identified. It is analysed connection of all types of accounting, analysis and control over planning that allow considering them as functions of applied management which are similar in content, objectives and purposes

  7. 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...

  8. 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.

  9. Accounting for water : institutional viability and impacts of market-oriented irrigation interventions in Central Mexico

    OpenAIRE

    Kloezen, W.H.

    2002-01-01

    During the past decade, many countries throughout the world have attempted to improve their generally poor performance record of agency-managed irrigation systems by designing and implementing institutional policy programs. This thesis analyses the institutional viability and the local impact on irrigation performance of two such institutional intervention programs. This is done in the context of the Alto Río Lerma irrigation district (ARLID),...

  10. SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

    Directory of Open Access Journals (Sweden)

    Ţenovici Cristina Otilia

    2013-04-01

    Full Text Available Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSAS standards, high quality standards with benefice consequences upon the world economy. The purpose of the disclose study is to analyse the development of accountancy in Romania and the level of accounting harmonization and convergence with IPSAS 19 “Provisions, contingent liabilities and contingent assets”. We are also focusing on performing a comparison between the main characteristics of the disclose national and international regulations, with the mention of resemblances and differences on provisions, contingent liabilities and contingent assets in order to identify the range of convergent and divergent issues.

  11. 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...

  12. 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...

  13. Cost accounting in the Swiss Federal Institute for Reactor Research (EIR) Ch-5303 Wuerenlingen

    International Nuclear Information System (INIS)

    Meier, P.A.

    1979-01-01

    The paper gives an overview about the organization and the research program of the EIR-Research Center. The cost accounting system is discussed in detail, budget control and project management are described. (A.N.)

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

    Directory of Open Access Journals (Sweden)

    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.

  15. Institutional Effectiveness Plan: Assessing Effectiveness To Improve Service and Increase Accountability.

    Science.gov (United States)

    Quinley, John W.; And Others

    This institutional effectiveness plan for Central Piedmont Community College (CPCC) is designed to serve as the blueprint by which assessment activities are undertaken and results disseminated throughout the college. First, Chapter One provides an overview of CPCC's self-study planning process, indicating that a 33-member task force comprised of…

  16. Translating Institutional Templates: A Historical Account of the Consequences of Importing Policing Models into Argentina

    Directory of Open Access Journals (Sweden)

    Matías Dewey

    2017-01-01

    Full Text Available This article focuses on the translation of the French and English law enforcement models into Argentina and analyzes its consequences in terms of social order. Whereas in the former two models the judiciary and police institutions originated in large-scale processes of historical consolidation, in the latter these institutions were implanted without the antecedents present in their countries of origin. The empirical references are Argentine police institutions, particularly the police of the Buenos Aires Province, observed at two moments in which the institutional import was particularly intense: towards the end of the nineteenth and beginning of the twentieth centuries, and at the end of the twentieth century. By way of tracing these processes of police constitution and reform, we show how new models of law enforcement and policing interacted with indigenous political structures and cultural frames, as well as how this constellation produced a social order in which legality and illegality are closely interwoven. The article is an attempt to go beyond the common observations regarding how an imported model failed; instead, it dissects the effects the translation actually produced and how the translated models transform into resources that reshape the new social order. A crucial element, the article shows, is that these resources can be instrumentalized according to »idiosyncrasies«, interests, and quotas of power.

  17. The institutional regulation of the sustainability of water resources within mining contexts: accountability and plurality

    NARCIS (Netherlands)

    Sosa Landeo, M.; Zwarteveen, M.Z.

    2014-01-01

    This article reviews recent literature on water and mining and uses illustrations from a large gold mine, Yanacocha, operating in Peru, to assess the effectiveness of institutional mechanisms for safeguarding the sustainability of water resources (and water-based ecosystems) in mining regions. The

  18. Accounting for water : institutional viability and impacts of market-oriented irrigation interventions in Central Mexico

    NARCIS (Netherlands)

    Kloezen, W.H.

    2002-01-01

    During the past decade, many countries throughout the world have attempted to improve their generally poor performance record of agency-managed irrigation systems by designing and implementing institutional policy programs. This thesis analyses the

  19. Showing and telling : film heritage institutes and their performance of public accountability

    NARCIS (Netherlands)

    de Klerk, N.H.

    2015-01-01

    This PhD expands on 12 previously published film historical and -archival articles and essays. An extensive introductory text was written to string these articles and essays together and forge them into an argument for improving the performance of film heritage institutes vis-a-vis the public. In

  20. 31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Science.gov (United States)

    2010-07-01

    ... TRANSACTIONS Anti-Money Laundering Programs Special Due Diligence for Correspondent Accounts and Private... an ongoing basis, any known or suspected money laundering activity conducted through or involving any... section shall be a part of the anti-money laundering program otherwise required by this subpart. Such...

  1. The Search for Accountability and Transparency in Plan Colombia: Reforming Judicial Institutions - Again

    Science.gov (United States)

    2001-05-01

    goes against the Latin mentality of machismo and infallibility,28 and therein lies the resistance to transparency and accountability. The...See Garcia, note 26, at p. 1287. 28. See Martha I. Morgan, “Taking Machismo to Court: The Gender Jurisprudence of the Colombian Constitutional Court

  2. Learning Financial Accounting in a Tertiary Institution of a Developing Country. An Investigation into Instructional Methods

    Science.gov (United States)

    Abeysekera, Indra

    2011-01-01

    This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

  3. 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...

  4. 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.

  5. 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.

  6. Ihtisab (Accountability in Waqf Institutions: A Review and Synthesis of Literature

    Directory of Open Access Journals (Sweden)

    Yasmin Umar Assegaf

    2013-12-01

    should be good in akhlak (moral and bring his members into a good akhlak too as akhlak is a key success for Islamic institutions. Due to the fact that Synthesis of ihtisab research findings has not been done so far, it is expected that this synthesis of the studies can be the basis for subsequent researchers to continue and develop this findings on the other dimensions of theories and models by developing Islamic science and Islamic empirical methods in line with shariah.

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

    OpenAIRE

    Bani Hamidah; Jaaffar Mohd Yassir; Katan Maheran; Mohd Noor Abd Halim

    2017-01-01

    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 governan...

  8. An investigation on of job satisfaction in accounting and auditing institutions of commercial companies

    Directory of Open Access Journals (Sweden)

    Saeid Baseri

    2013-02-01

    Full Text Available Experiences in recent years about industrial and official system of the Iran and other countries and successful organizations show that human resource plays an important and principal role in economic and social development of countries & organization. Therefore, fundamental investment is considered and principle utilization of it with the increase in productivity level is one of the certain rules in development and advance of a country or organization. The main objective of this study is to examine the job satisfaction of auditors of audit organizations in comparison to accountants in Business enterprise. In addition, the author tries to analyze the effective factors on job satisfaction in two groups to point to essential guidelines and decrease the job quit in this part of society and increase the efficiency of human resource, even very little. Results obtained from the study hypothesis show that range of dissatisfaction among auditors is more than accountants are.

  9. THE PROBLEMS OF ACCOUNTING AND CONTROL OF PROPERTY OF BUDGET LOW VALUE IN EDUCATIONAL INSTITUTIONS

    OpenAIRE

    Efimova S.B.; Sobachko A.I.

    2012-01-01

    Purpose. Consideration of the treatment facilities, which are debited from the balance, but continue to participate in the activities of the institutio. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. The article focuses on the issues arising in the course of accounting and control system development. The key issues in this respect are property valuation and classification, ways of entity identification and writing them off from offbalan...

  10. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  11. 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

  12. Human Capital Accountability and Construct: Evidence from Islamic Microfinance Institutions in Malaysia

    Directory of Open Access Journals (Sweden)

    Amrizah Kamaluddin

    2018-03-01

    Full Text Available To identify the human capital construct that significantly relates to the performance of Islamic organizations, this study obtained data from Islamic microfinance organizations in Malaysia using the survey questionnaire method. In addition, we interviewed renowned scholars in the fields of Islamic accounting and Shariah law. Consequently, this study proposes an extended model of human capital that is applicable to Islamic organizations. Apart from knowledge and competency, this study includes spiritual value as another construct of human capital in Islamic organizations. Knowledge includes ideas that are relevant to the accounting and auditing spectra, as well as Shariah principles and jurisprudence. By contrast, competency refers to the ability to innovate unique Shariah-compliant products that are rare and difficult to imitate. Meanwhile, spiritual values embrace the elements of “Siddiq,” “Amanah,” “Fathonah,” and “Tabligh.” This study affirms that knowledge, competency, and satisfaction are the most significant constructs of human capital that explain performance. Factor analysis indicates that spiritual value is embedded in and forms part of the human capital construct. Hence, spiritual value is a key element in company culture and contributes significantly to organizational success. This model can be a platform for human capital reporting in the relevant Islamic and conventional organizations.

  13. Decolonisation through Critical Career Research and Action: Maori Women and Accountancy

    Science.gov (United States)

    McNicholas, Patty; Humphries, Maria

    2005-01-01

    The call for a just social order in Aotearoa (New Zealand) includes the transformation of mono-cultural institutions such as the accountancy profession. Maori women accountants in this research expressed concern about maintaining their identity as Maori while participating in the corporate culture of the firms in which they are employed. These…

  14. 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

  15. The Usage of an Online Discussion Forum for the Facilitation of Case-Based Learning in an Intermediate Accounting Course: A New Zealand Case

    Science.gov (United States)

    Weil, Sidney; McGuigan, Nicholas; Kern, Thomas

    2011-01-01

    This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…

  16. 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

  17. 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.

  18. Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

    Science.gov (United States)

    Morgan, John Daniel

    2015-01-01

    Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

  19. 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

  20. 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)

  1. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    Science.gov (United States)

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  2. 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…

  3. Adapting Reference for a Unique Group of Distance Learners: Serving the American Institute of Certified Public Accountants (AICPA)

    Science.gov (United States)

    Martin, Maria Mathilde

    2004-01-01

    When a university acquires the library of a national institute and the institute's active and worldwide membership expects continued and uninterrupted access to services from the collection, shockwaves can reverberate throughout the university's main library and among its staff. This was especially true for the Reference Department of the…

  4. The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

    Science.gov (United States)

    Department of Education, Washington, DC.

    This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

  5. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    Science.gov (United States)

    Department of Education, Washington, DC.

    This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

  6. Avoiding the "Inexorable Push toward Homogenization" in School Choice: Education Savings Accounts as Hedges against Institutional Isomorphism

    Science.gov (United States)

    Burke, Lindsey M.

    2016-01-01

    The assumption that rational choice dynamics will lead to diversity of school supply is at the heart of K-12 school choice arrangements. Yet as the field of school choice becomes more established, there will be the "inexorable push toward homogenization." If vouchers, tuition tax credit scholarships, and education savings accounts become…

  7. 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

  8. 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.

  9. 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.

  10. Collaborative Russian-US work in nuclear material protection, control and accounting at the Institute of Physics and Power Engineering. II. extension to additional facilities

    International Nuclear Information System (INIS)

    Kuzin, V.V.; Pshakin, G.M.; Belov, A.P.

    1996-01-01

    During 1995, collaborative Russian-US nuclear material protection, control and accounting (MPC ampersand A) tasks at the Institute of Physics and Power Engineering (IPPE) in Obninsk, Russia focused on improving the protection of nuclear materials at the BFS Fast Critical Facility. BFS has thousands of fuel disks containing highly enriched uranium and weapons-grade plutonium that are used to simulate the core configurations of experimental reactors in two critical assemblies. Completed tasks culminated in demonstrations of newly implemented equipment and methods that enhanced the MPC ampersand A at BFS through computerized accounting, nondestructive inventory verification measurements, personnel identification and assess control, physical inventory taking, physical protection, and video surveillance. The collaborative work is now being extended. The additional tasks encompass communications and tamper-indicating devices; new storage alternatives; and systemization of the MPC ampersand A elements that are being implemented

  11. 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

  12. 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

  13. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  15. 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

  16. Cooperative efforts to improve nuclear materials accounting, control and physical protection at the National Science Center, Kharkov Institute of Physics and Technology

    International Nuclear Information System (INIS)

    Zelensky, V.F.; Mikhailov, V.A.

    1996-01-01

    The US Department of Energy (DOE) and the Ukrainian Government are engaged in a program of cooperation to enhance the nonproliferation of nuclear weapons by developing a strong national system of nuclear material protection, control, and accounting (MPC and A). This paper describes the capabilities and work of the Kharkov Institute of Physics and Technology (KIPT) and cooperative efforts to improve MPC and A at this facility. It describes how these cooperative efforts grew out of Ukraine''s decision to become a non-nuclear weapon state and the shortcomings in MPC and A that developed at KIPT after the disintegration of the former Soviet Union. It also envisions expanded future cooperation in other areas of nuclear materials management

  17. Collaborative Russian-US work in nuclear material protection, control and accounting at the Institute of Physics and Power Engineering. 3: Emphasis on site-wide issues

    International Nuclear Information System (INIS)

    Kuzin, V.V.; Pshakin, G.M.; Belov, A.P.

    1997-07-01

    During 1997, collaborative Russian-US nuclear material protection, control, and accounting (MPC and A) tasks at the Institute of Physics and Power Engineering (IPPE) in Obninsk, Russia are focusing increasingly on site-wide issues, though there is continued work at several major facilities: the Fast Critical Facility, the Technological Laboratory for Fuel Fabrication, and the (new and existing) Central Storage Facility. The collaborative work is being done with US Department of Energy National Laboratories. IPPE's emphasis on site-wide issues has resulted in the formation of a separate division for MPC and A. This new division reports directly to the IPPE Chief Engineer. It is a separate scientific and engineering operating division responsible for coordination and harmonization of MPC and A at IPPE, as well as for audit, assessment and inspection. By virtue of the organizational independence of this new division, IPPE has significantly strengthened the role of MPC and A. Two specific site-wide accomplishments are the consolidation of nuclear material from many buildings to a smaller number, and, as a major part of this strategy, the construction of a nuclear island surrounding the Fast Critical Facility and the new Central Storage Facility. Most of IPPE's weapons-grade nuclear materials will be concentrated within the nuclear island. The paper summarizes the following technical elements: computerized accounting, bar coding, weight measurements, gamma-ray measurements, tamper indicating devices, procedures for physical inventory taking and material balance closure, and video monitoring systems for storage and critical assembly areas

  18. 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

  19. 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...

  20. 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.

  1. 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,…

  2. 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…

  3. 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

  4. 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…

  5. 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...

  6. The Influence of the 'Organisation' on the Logics of Action-Pervading Disciplanary Decision Making: The Case of the Institute of Chartered Accountants in Ireland (ICAI)

    NARCIS (Netherlands)

    Canning, M.; O'Dwyer, B.

    2006-01-01

    Purpose - This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal

  7. 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.

  8. Enforceability of institutional investors responsibilities in corporate governance through the Dutch Corporate Governance Code : Are regulators and practitioners on the same page (and to who are institutional investors accountable)?

    NARCIS (Netherlands)

    Melis, D.A.M.; Paape, L.; Lückerath – Rovers, M.

    2011-01-01

    Corporate governance codes have been drafted to guide listed companies to improve corporate governance. Shareholders, in particular institutional investors, are being asked to play a critical role in safeguarding good corporate governance. However, addressing shareholders of Dutch listed companies

  9. 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

  10. 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.

  11. Accounting for institutional change in health economic evaluation: a program to tackle HIV/AIDS and gender violence in Southern Africa.

    Science.gov (United States)

    Jan, Stephen; Pronyk, Paul; Kim, Julia

    2008-02-01

    There has been growing interest in the application of institutionalist perspectives in the health economics literature. This paper investigates the institutionalist notion of social value and its use in economic evaluation with particular reference to a program to address HIV/AIDS and gender violence in Southern Africa (IMAGE). Institutions are the rules that govern the conduct between individuals, groups and organisations. Their social value stems from their capacity to reduce the uncertainty in human interactions thereby both reducing transaction costs and, importantly, enabling the initiation and sustainability of various activities (instrumental value). Furthermore, institutions tend to be formed around certain ethical positions and as a consequence, act in binding future decision making to these positions (intrinsic value). Incorporating such notions of social value within a conventional welfare-based measure of benefit is problematic as institutional development is not necessarily consistent with individual utility. An institutionalist approach allows for these additional domains to be factored into economic evaluation. IMAGE is an intervention to reduce gender violence and HIV through microfinance, health education and community development, and involves significant initial investment in institution-building activities, notably through training activities with program staff and community members. The key to employing an institutionalist approach to the evaluation of IMAGE is in understanding the nature of those actions that can be seen as institution-building and determining: (1) the instrumental value of follow-up activities by appropriate amortisation of transaction costs over an horizon that reflects the economies gained from the intervention; and (2) the intrinsic value of any transformation in the community through a cost-consequences approach informed by an a priori conceptual model. This case study highlights how health sector interventions can effect

  12. 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…

  13. 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.

  14. 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…

  15. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to receive deposits and to lend money as defined by the legal framework in the jurisdiction. There are also ...

  16. The impact on the accounting information after the implementation of an integrated system of administration in the federal institutions of higher education.

    Directory of Open Access Journals (Sweden)

    Josué Viana de Oliveira Neto

    2005-03-01

    Full Text Available This article presents a research is intended to verify theories that explain the process ofimplementation of an Integrated System of Administration (ISA in an organization, analyzingthe effects on the use of accounting information. The empiric work based on a case study anorganization that implemented of an ISA which main objective is to produce analytical reportsintegrated. The found evidences support the propositions done by Walton (1993:14 whichdescribes the integration of the information technology and the organization. The results of usingthe information accounting in this case study evidences the difficulty in expanding the use of thistype of information when they are not obtained the success in the implementation of an ISA.

  17. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  18. 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

  19. Suicide in New Zealand

    Directory of Open Access Journals (Sweden)

    Said Shahtahmasebi

    2005-01-01

    Full Text Available This paper explores and questions some of the notions associated with suicide including mental illness. On average, about two-thirds of suicide cases do not come into contact with mental health services, therefore, we have no objective assessment of their mental status or their life events. One method of improving our objective understanding of suicide would be to use data mining techniques in order to build life event histories on all deaths due to suicide. Although such an exercise would require major funding, partial case histories became publicly available from a coroner's inquest on cases of suicide during a period of three months in Christchurch, New Zealand. The case histories were accompanied by a newspaper article reporting comments from some of the families involved. A straightforward contextual analysis of this information suggests that (i only five cases had contact with mental health services, in two of the cases this was due to a previous suicide attempt and in the other three it was due to drug and alcohol dependency; (ii mental illness as the cause of suicide is fixed in the public mindset, (iii this in turn makes psychological autopsy type studies that seek information from families and friends questionable; (iv proportionally more females attempt, but more men tend to complete suicide; and (v not only is the mental health-suicide relationship tenuous, but suicide also appears to be a process outcome. It is hoped that this will stimulate debate and the collaboration of international experts regardless of their school of thought.

  20. 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.

  1. 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

  2. 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.

  3. The Functional Illiteracy and Accounting: An Exploratory Study with Undergraduate Students of Institutions of Higher Education of the State of Espírito Santo

    Directory of Open Access Journals (Sweden)

    João Carlos Hipólito Bernardes do Nascimento

    2013-12-01

    Full Text Available Functional illiteracy comprises citizens with limited ability to read, write and perform basic calculations inherent to social and professional life, despite having access to the formal education system. Considering the present scenario of judgment about the essence of form arising from the convergence to International Financial Reporting Standards (IFRS, the present study aimed to investigate whether functional illiteracy is a relevant phenomenon using a sample of students from an undergraduate course in Accounting. Using a questionnaire with items from the 1993 National Assessment of Adult Literacy – NAAL, a model was derived using the True Score from Item Response Theory as the dependent variable, and applying Cluster Analysis and Logistic Regression techniques. As a result, it was noted that functional illiteracy is relevant to senior’s undergraduate Accounting students, given that 40% showed evidence of the phenomenon. The seniors presented a percentage of overall accuracy of approximately 45% in document skills, quantitative skills and verbal skills. This deficit evaluated the ability to apply new information to make inferences, the ability of decision-making and, ultimately, quantitative and computational capacity. Given these results, we can conclude that the minimizing functional illiteracy negatively impacts, minimizing the learning and, in second time when students are in the labor market, deteriorating the quality of the information generated.

  4. Trial operation of material protection, control, and accountability systems at two active nuclear material handling sites within the All-Russian Institute of Experimental Physics (VNIIEF)

    International Nuclear Information System (INIS)

    Skripka, G.; Vatulin, V.; Yuferev, V.

    1997-01-01

    This paper discusses Russian Federal Nuclear Center (RFNC)-VNIIEF activities in the area of nuclear material protection, control, and accounting (MPC and A) procedures enhancement. The goal of such activities is the development of an automated systems for MPC and A at two of the active VNIIEF research sites: a research (reactor) site and a nuclear material production facility. The activities for MPC and A system enhancement at both sites are performed in the framework of a VNIIEF-Los Alamos National Laboratory contract with participation from Sandia National Laboratories, Lawrence Livermore National Laboratory, Brookhaven National Laboratory, Oak Ridge National Laboratory, Pacific Northwest National Laboratory, and PANTEX Plant in accordance with Russian programs supported by MinAtom. The American specialists took part in searching for possible improvement of technical solutions, ordering equipment, and delivering and testing the equipment that was provided by the Americans

  5. 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.

  6. 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…

  7. 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

  8. 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...

  9. 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.

  10. Material Control and Accounting (MC and A) System Upgrades and Performance Testing at the Russian Federal Nuclear Center-All-Russian Scientific Research Institute of Experimental Physics (RFNC-VNIIEF)

    International Nuclear Information System (INIS)

    Bushmelev, Vadim; Viktorov, Vladimir; Zhikharev, Stanislav; Yuferev, Vladimir; Singh, Surinder Paul; Kuzminski, Jozef; Hogan, Kevin; McKisson, Jacquelin

    2008-01-01

    The All-Russian Scientific Research Institute of Experimental Physics (VNIIEF), founded in 1946 at the historic village of Sarov, in Nizhniy Novgorod Oblast, is the largest nuclear research center in the Rosatom complex. In the framework of international collaboration, the United States (US) Department of Energy/National Nuclear Security Agency, in cooperation with US national laboratories, on the one hand, Rosatom and VNIIEF on the other hand, have focused their cooperative efforts to upgrade the existing material protection control and accountability system to prevent unauthorized access to the nuclear material. In this paper we will discuss the present status of material control and accounting (MC and A) system upgrades and the preliminary results from a pilot program on the MC and A system performance testing that was recently conducted at one technical area.

  11. 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.

  12. 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.

  13. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  14. 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

  15. 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.

  16. 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.

  17. 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...

  18. 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.

  19. 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

  20. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  1. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  2. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  3. 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)

  4. 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...

  5. Democratização e reforma do Estado: o desenvolvimento institucional dos tribunais de contas no Brasil recente Democratization and state reform: the institutional development of the courts of accounts in recent Brazil

    Directory of Open Access Journals (Sweden)

    Maria Rita Loureiro

    2009-08-01

    Full Text Available Este artigo analisa as transformações das últimas décadas nos tribunais de contas no Brasil, à luz da discussão da temática do desenvolvimento institucional. Essa perspectiva analítica permite olhar os processos de mudanças nas arenas políticas, no longo prazo, enfatizando não só a resistência dos atores institucionais ou sociais com poder de veto e os mecanismos de path dependence, mas igualmente as conjunturas críticas que permitem levar adiante as transformações, mesmo que de forma incremental. No caso em estudo, a conjuntura crítica da democratização e da Constituição de 1988 trouxe mudanças, mas estas foram neutralizadas pela capacidade de veto da elite dirigente especialmente em alguns tribunais. Por outro lado, a nova conjuntura crítica representada pela Lei de Responsabilidade Fiscal, de 2000, alterou a dinâmica política e institucional, permitindo que, até muito recentemente, as mudanças que permaneciam bloqueadas começassem, a partir de então, a ser efetivadas diante da menor capacidade de exercício de tais vetos.This article analyzes the transformations of Brazilian courts of account since the democratization process occurred in the 1980s. The theoretical perspective of institutional development allows us to consider the long-term processes of political change, stressing not only the resistance of institutional and social actors, the situation of path dependence, but also the critical junctures. In this article, the changes brought by the 1988 Constitution in the courts of accounts structure were neutralized by the veto of powerful actors. Only a new critical juncture of the 2000 Fiscal Responsibility Law could alter the political and institutional dynamics and put into practice new changes in these institutions.

  6. Institutional Environment,Local Government Behaviors, and the Construction of Governmental Accounting Standards%制度环境、地方政府行为与政府会计准则制定

    Institute of Scientific and Technical Information of China (English)

    潘俊; 陈志斌; 刘子怡

    2013-01-01

    在具有中国特色的财政分权制度环境下,影响政府会计体系建设和政府会计准则制定的因素错综复杂。作为利益相关者之一的地方政府,其行为必然影响政府财务信息需求及其披露。研究发现,地方政府举债的影响和债务风险管理的规范,基于解除公共受托责任目标的政府绩效评价体系构建,政府审计制度的约束和审计职能的发挥,都会对政府财务信息需求和政府会计准则的制定起到积极推动作用。我国政府会计准则的制定应选择以原则为主、规则为辅的导向;由财政部主导、多机构共同参与的制定主体既能保证准则的专业性和权威性,又能降低准则制定成本;以概念框架法构建政府会计基本准则和具体准则,能促进准则体系的协调优化;遵循严谨、完整的允当程序,会提升政府会计准则制定的质量和反馈效率。%Under the institutional background of fiscal decentralization with Chinese characteristics, the construction of governmental accounting system and the setting of related accounting standards are influ-enced by various complicated and perplexing factors.Certainly,behaviors of the local government,one of the stakeholders,have impacts on the demand for governmental financial information and disclosure.Theo-retical analysis reveals that the construction of financial information requirements and governmental account-ing standards are motivated by many factors,which include the consequence of local government debt and its risk management criterion,the establishment of performance evaluation system based on the goal of removing stewardship,and the function of governmental auditing.A principle-oriented approach,assisted by rules, should be adopted in Chinese governmental accounting standards setting.A standard setting body led by the Ministry of Finance and participated with various institutions would make standards professional and

  7. ACCOUNTING PUBLIC INSTITUTIONS FROM CLASSIC TO MODERN

    Directory of Open Access Journals (Sweden)

    TATIANA UŢA

    2010-01-01

    Full Text Available Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources . This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

  8. Disciplina de contabilidade introdutória: características das instituições, cursos, docentes e perfil do discente não contador = Introductory accounting discipline: characteristics of institutions, courses, teachers and profile student not counter

    Directory of Open Access Journals (Sweden)

    Luiz Paulo Lopes Fávero

    2010-05-01

    Full Text Available O ensino da contabilidade para os cursos de Administração e Economia tem a finalidade deproporcionar conhecimento e compreensão das informações contábeis. Neste contexto, essa pesquisatem como objeto analisar a disciplina de Contabilidade Introdutória (CI associando as categoriasinstituições, cursos, docentes e perfil discente, utilizando a Análise de Correspondência. A pesquisade campo, do tipo survey, classificada como quantitativa-qualitativa, descritiva e exploratória foirealizada entre os discentes matriculados, no primeiro semestre de 2008, na disciplina de CI doscursos de graduação em Administração e Economia das Universidades Federais, do Estado do RioGrande do Sul. Os resultados indicam que há indícios da existência de uma relação entre ascategorias e algumas variáveis estudadas; há instituições com homogeneidade e heterogeneidade dediscentes nas turmas; a maioria dos discentes da UFRGS e UFSM cursaram todo o ensino médio emescola particular; os discentes da UFPEL e FURG cursaram em escola pública e a maioria dosdiscentes está cumprindo a grade curricular.The teaching of accounting for the courses of Business and Economics aims to provide knowledge andunderstanding of accounting information. In this context, this research aims at analyzing the disciplineof Introductory Accounting (IC associated categories: institutions, courses, faculty and student profileusing the Correspondence Analysis. The field research, survey type, classified as quantitative andqualitative, descriptive and exploratory was conducted among students enrolled in the first half of 2008,the discipline of IC of graduate courses in Business Administration and Economics of federaluniversities of the Rio Grande do Sul State. The results indicate that there were indications of arelationship between categories and some variables studied, there are institutions with homogeneityand heterogeneity of students in classes, most students of UFRGS and

  9. 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,

  10. 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

  11. New Zealand's Clyde power station

    Energy Technology Data Exchange (ETDEWEB)

    Hatton, J W; Black, J C; Foster, P F

    1987-12-01

    A 100 m-high mass concrete gravity dam, for the generation of 432 MW of power, is under construction at Clyde on the Clutha River in the South Island of New Zealand. A feature of the dam is the provision of a slip joint to allow up to 2 m of movement on the plane of a fault passing through the dam foundation. Details of the dam foundations, seismic design, river channel fault and slip joint, mass concrete, spillway and sluice, powerhouse, and landslide hazard at the site are given. 3 refs.

  12. 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)

  13. 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,…

  14. 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

  15. 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…

  16. 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…

  17. 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…

  18. 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.

  19. 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...

  20. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  1. 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.…

  2. 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...

  3. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  4. A contabilidade e o hipertexto: um estudo sobre o uso de websites como meio de disseminação científica contábil por instituições de ensino superior brasileiras Accounting and hypertext: a study on the websites use as a means of disseminating scientific accounting by Brazilian Postsecondary Education Institutions

    Directory of Open Access Journals (Sweden)

    José Renato Sena Oliveira

    2007-04-01

    Full Text Available Este estudo buscou investigar como as Instituições de Ensino Superior (IES brasileiras utilizam os Websites institucionais para disseminar a produção acadêmico-científica da área contábil. Foi realizado um estudo com IES que oferecem o curso de graduação em Ciências Contábeis e que se submeteram ao Exame Nacional de Cursos (ENC 2003. O universo de pesquisa compreendeu 461 cursos que se submeteram ao ENC. A amostra foi composta pelos cursos que obtiveram conceitos A, B ou C (médios ou superiores à média no referido exame, totalizando 303 cursos. A metodologia utilizada foi o estudo empírico-exploratório. Foram efetuados 5.711 registros referentes à produção científica. Concluiu-se que a maneira como as IES pesquisadas utilizam os Websites pode ser considerada tímida, uma vez que um elevado número de Instituições não utiliza os sites como meio de disseminação do conhecimento e as evidências apresentaram forte concentração sob os diversos parâmetros analisados: região geográfica, unidade federativa e conceito no ENC 2003.The present study investigated how the institutional Websites are being used by the Brazilian schools (heretofore "IES" for disseminating accounting academic-scientific knowledge. A research was carried out with those IESs, which offer the undergraduate program in Accounting and were submitted to the National Exam of Educational Programs (ENC 2003, coordinated by the Ministry of Education. The total research - includes 461 programs in Accounting offered in Brazil that were submitted to the ENC. The sample was composed of the 303 programs graded A, B or C (medium or superior to the average in the above mentioned Exam. The methodology used was an empiric-exploratory study. - There were 5.711 entries referring to scientific knowledge. The use of Websites by the analyzed IESs can be considered incipient given the high number of institutions that - do not have sites as a way of disseminating - knowledge

  5. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    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.

  6. 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...

  7. The North Zealand CAP Monitor

    DEFF Research Database (Denmark)

    Nielsen, Minna; Ravn, Pernille; Notander Clausen, Lise

    with CAP. We started with 34 audit variables. Through repeated cycles of testing, feedback and discussions, we reduced the number of indicators to 22 and time per audit from 20 to 10 minutes. Strategy for change To link the monitoring system with our patient pathway for CAP we established an improvement...... Designing a database Designing and testing a dashboard to present indicators in a balanced way Messages for others Auditing patients with a common disease as CAP is useful to identify areas for improvement for a large group of patients. The baseline audit can serve as a basis for a monitoring system......Contect We describe how we developed a monitoring system for community acquired pneumonia (CAP) at North Zealand Regional hospital. We serve 310.000 inhabitants and annually around 3200 patients with CAP are admitted. As part of a program of clinical pathways for common conditions, a pathway...

  8. 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...

  9. 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

  10. 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

  11. 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.

  12. 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…

  13. 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)

  14. [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.

  15. 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

  16. 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...

  17. 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

  18. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  19. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  20. 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)

  1. 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)

  2. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  3. 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).

  4. 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.

  5. 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.

  6. 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…

  7. 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

  8. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  9. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  10. 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...

  11. 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

  12. Stereo Pair: Wellington, New Zealand

    Science.gov (United States)

    2000-01-01

    Wellington, the capital city of New Zealand, is located on the shores of Port Nicholson, a natural harbor at the south end of North Island. The city was founded in 1840 by British emigrants and now has a regional population of more than 400,000 residents. As seen here, the natural terrain imposes strong control over the urban growth pattern (urban features generally appear gray or white in this view). Rugged hills generally rising to 300 meters (1,000 feet) help protect the city and harbor from strong winter windsNew Zealand is seismically active and faults are readily seen in the topography. The Wellington Fault forms the straight northwestern (left) shoreline of the harbor. Toward the southwest (down) the fault crosses through the city, then forms linear canyons in the hills before continuing offshore at the bottom. Toward the northeast (upper right) the fault forms the sharp mountain front along the northern edge of the heavily populated Hutt Valley.This stereoscopic image pair was generated using topographic data from the Shuttle Radar Topography Mission, combined with an enhanced true color Landsat7 satellite image. The topography data are used to create two differing perspectives of a single image, one perspective for each eye. In doing so, each point in the image is shifted slightly, depending on its elevation. When stereoscopically merged, the result is a vertically exaggerated view of the Earth's surface in its full three dimensions.Landsat satellites have provided visible light and infrared images of the Earth continuously since 1972. SRTM topographic data match the 30 meter (99 foot) spatial resolution of most Landsat images and will provide a valuable complement for studying the historic and growing Landsat data archive. The Landsat 7 Thematic Mapper image used here was provided to the SRTM project by the United States Geological Survey, Earth Resources Observation Systems (EROS) data Center, Sioux Falls, South Dakota.Elevation data used in this image

  13. 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.

  14. 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.

  15. 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

  16. 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.

  17. 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.

  18. 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...

  19. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  20. 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.

  1. 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: ...

  2. 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...

  3. 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.

  4. 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…

  5. "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…

  6. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

  7. 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.

  8. 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.

  9. Teaching Gender Geography in Aotearoa New Zealand

    Science.gov (United States)

    Longhurst, Robyn

    2011-01-01

    In New Zealand universities, gender is still not a substantial part of the curriculum in most geography departments. Although at the University of Waikato, the situation is different. Its specific history of radical scholarship has enabled feminist academics in a variety of disciplines including geography to have had a stronger voice than in other…

  10. 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.

  11. Ethics Education in New Zealand Medical Schools.

    Science.gov (United States)

    McMillan, John; Malpas, Phillipa; Walker, Simon; Jonas, Monique

    2018-07-01

    This article describes the well-developed and long-standing medical ethics teaching programs in both of New Zealand's medical schools at the University of Otago and the University of Auckland. The programs reflect the awareness that has been increasing as to the important role that ethics education plays in contributing to the "professionalism" and "professional development" in medical curricula.

  12. 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…

  13. 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....

  14. 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.

  15. Engineering Institute

    Science.gov (United States)

    Projects Past Projects Publications NSEC » Engineering Institute Engineering Institute Multidisciplinary engineering research that integrates advanced modeling and simulations, novel sensing systems and new home of Engineering Institute Contact Institute Director Charles Farrar (505) 665-0860 Email UCSD EI

  16. 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...

  17. 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.

  18. 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.

  19. 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

  20. If It Ain't Broke, Why Fix It? Framework and Processes for Engaging in Constructive Institutional Development and Renewal in the Context of Increasing Standards, Assessments, and Accountability for University-Based Teacher Preparation

    Science.gov (United States)

    Lit, Ira; Nager, Nancy; Snyder, Jon David

    2010-01-01

    In this article, the authors offer a descriptive essay outlining the framework and processes of a five-year institutional renewal effort at Bank Street College of Education. Extended the opportunity to participate in the "Teachers for a New Era" (TNE) initiative, a multi-year, multi-million dollar effort to enhance and "radically…

  1. 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.

  2. 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

  3. 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

  4. 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.

  5. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  6. 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

  7. 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

  8. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  9. 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.

  10. Institutional advantage

    NARCIS (Netherlands)

    Martin, Xavier

    Is there such a thing as institutional advantage—and what does it mean for the study of corporate competitive advantage? In this article, I develop the concept of institutional competitive advantage, as distinct from plain competitive advantage and from comparative institutional advantage. I first

  11. Evolutionary institutionalism.

    Science.gov (United States)

    Fürstenberg, Dr Kai

    Institutions are hard to define and hard to study. Long prominent in political science have been two theories: Rational Choice Institutionalism (RCI) and Historical Institutionalism (HI). Arising from the life sciences is now a third: Evolutionary Institutionalism (EI). Comparative strengths and weaknesses of these three theories warrant review, and the value-to-be-added by expanding the third beyond Darwinian evolutionary theory deserves consideration. Should evolutionary institutionalism expand to accommodate new understanding in ecology, such as might apply to the emergence of stability, and in genetics, such as might apply to political behavior? Core arguments are reviewed for each theory with more detailed exposition of the third, EI. Particular attention is paid to EI's gene-institution analogy; to variation, selection, and retention of institutional traits; to endogeneity and exogeneity; to agency and structure; and to ecosystem effects, institutional stability, and empirical limitations in behavioral genetics. RCI, HI, and EI are distinct but complementary. Institutional change, while amenable to rational-choice analysis and, retrospectively, to criticaljuncture and path-dependency analysis, is also, and importantly, ecological. Stability, like change, is an emergent property of institutions, which tend to stabilize after change in a manner analogous to allopatric speciation. EI is more than metaphorically biological in that institutional behaviors are driven by human behaviors whose evolution long preceded the appearance of institutions themselves.

  12. 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

  13. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  14. 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

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. Suicide Research and Adolescent Suicide Trends in New Zealand

    Directory of Open Access Journals (Sweden)

    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.

  1. Equity in statin use in New Zealand

    Directory of Open Access Journals (Sweden)

    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.

  2. 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...

  3. 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.

  4. 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.

  5. Institutional entrepreneurship:

    DEFF Research Database (Denmark)

    Gretzinger, Susanne

    2018-01-01

    Institutional entrepreneurship pays specific attention to the process and outcomes of agents who are willing and capable of changing institutions. It has some common ground with the political entrepreneur, a concept that proposes change in norms and institutions because of commitment and activities...... of agents or organisations in the policy arena. The present chapter understands institutional entrepreneurship as the process of changing institutionalised practices. Based on a literature review, it describes the triggers, activities and potential effects of institutional entrepreneurs. The chapter...... concludes by tentatively arguing that political entrepreneurs can be institutional entrepreneurs, but institutional entrepreneurship can be considered as the broader concept that incorporates strategies and visions as well as interpretative-discursive power into the conceptual framework....

  6. 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.

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

    Directory of Open Access Journals (Sweden)

    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

  8. 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

  9. 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...

  10. 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.

  11. 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...

  12. 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...

  13. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  14. 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.

  15. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  16. 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…

  17. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  19. Em busca de um melhor entendimento da contabilidade gerencial através da integração de conceitos da psicologia, cultura organizacional e teoria institucional The search for a better understanding of management accounting by integrating concepts from psychology, organizational culture and institutional theory

    Directory of Open Access Journals (Sweden)

    Reinaldo Guerreiro

    2006-08-01

    Full Text Available Pesquisas empíricas constatam que apesar de fatores indutores e facilitadores do ambiente externo, o que se observa é o baixo grau de implementação de novas técnicas e conceitos de contabilidade gerencial nas empresas. A teoria institucional é uma abordagem sociológica que tem sido aplicada na área contábil para estudar esse fenômeno. Essa teoria foca a contabilidade como uma instituição dentro da empresa, isto é, uma rotina formada por hábitos que dá sentido a determinado grupo de pessoas. O ponto central sobre o qual repousa a teoria institucional é a idéia de hábitos de um grupo de pessoas: a instituição é estruturada a partir de rotinas e as rotinas dependem de hábitos. A hipótese de pesquisa que se coloca é que determinados conceitos da psicologia e da cultura organizacional podem contribuir para uma melhor compreensão da abordagem institucional aplicada à Contabilidade Gerencial. Nesse contexto, o objetivo deste ensaio é aprofundar o nível de entendimento sobre as causas do gap que existe entre a teoria e a prática da Contabilidade Gerencial. O método de pesquisa utilizado envolve a correlação entre a abordagem institucional com a abordagem de cultura organizacional e ainda com o conceito de inconsciente da psicologia, tendo como pano de fundo as características ambientais próprias da Contabilidade Gerencial. A contribuição esperada deste ensaio é adicionar novos elementos à abordagem institucional, bem como integrá-la com as abordagens psicológica e de cultura organizacional, no sentido de gerar um melhor entendimento da Contabilidade Gerencial.In spite of motivating and facilitating factors in the external environment, the implementation of new management accounting techniques and concepts in companies is disappointing. Institutional theory is a sociological approach that can be applied in accounting to study this phenomenon. It focuses on accounting as an institution within the company-that is, as

  20. Colonial Institutions

    DEFF Research Database (Denmark)

    McAtackney, Laura; Palmer, Russell

    2016-01-01

    and the USA which reveal that the study of colonial institutions should not be limited to the functional life of these institutions—or solely those that take the form of monumental architecture—but should include the long shadow of “imperial debris” (Stoler 2008) and immaterial institutions....

  1. 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.

  2. Institutional upbringing

    DEFF Research Database (Denmark)

    Gulløv, Eva

    2008-01-01

    In the chapter, I discuss the role day care institutions play in the construction of the idea of proper childhood in Denmark. Drawing on findings from research on ethnic minority children in two Danish day care institutions, I begin with a discussion of how childcare institutions act as civilising...... agents, empowered with the legitimate right to define and control normality and proper ways of behaving oneself. I aim to show how institutions come to define the normal child and proper childhood in accordance with current efforts toward reinventing national culture, exemplified by legislation requiring...... current testing of Danish language fluency levels among pre-school minority children. Testing language skills marks and defines distinctions that reinforce images of deviance that, in turn, legitimize initiatives to enrol children, specifically minority children, in child care institutions....

  3. 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.

  4. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  5. 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…

  6. 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.

  7. TAG Oil hunting elephants in New Zealand

    International Nuclear Information System (INIS)

    Anon.

    2005-01-01

    Calgary-based TAG Oil is an exploration company that manages 4.1 million acres of major producing oil and gas fields in New Zealand. The enormous Maui field, with 4 tcf of natural gas in place, has dominated the gas market in New Zealand by meeting nearly 90 per cent of the country's energy demand at costs much lower than world prices. However, the maturing field is in decline and will cease production by 2008. New gas field discoveries will only meet 60 per cent of the country's energy requirements for 5 additional years. Unless new large reserves of gas are discovered, the supply and demand situation will get worse. Lead time to place new production on-stream requires 5 to 10 years, which creates a large supply gap over the next decade. Public resistance to coal-fired power plants, new hydroelectric dams and nuclear power has left the country with no viable alternative to natural gas. TAG Oil has taken this unique opportunity to create value when gas demand is at its maximum and energy alternatives are at a minimum. This paper presented 8 reasons why New Zealand is a good place for petroleum investment. Most exploration has occurred in the Taranaki Basin, where only 130 exploration wells have been drilled. The rest of the sedimentary basins are essentially unexplored, although many exhibit oil seeps and have hydrocarbon potential. In 1998, an onshore gas discovery was made on the East Coast Basin. Sub-commercial discoveries have also been made in the offshore Canterbury and Great South basins. TAG Oil is focusing on shallow oil and gas pools in the Miocene reservoirs at Taranaki, as well as on deeper gas prospects in Tariki and Kapuni Sands. One of the challenges was a shortage of drilling rigs, so TAG is having a rig built in Calgary and shipped south. 2 figs

  8. 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.

  9. 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

  10. 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.

  11. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  12. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  14. 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 ...

  15. 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...

  16. 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,…

  17. 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…

  18. '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.

  19. 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)...

  20. 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

  1. 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…

  2. Institutional actorhood

    DEFF Research Database (Denmark)

    Madsen, Christian Uhrenholdt

    In this paper I describe the changing role of intra-organizational experts in the face of institutional complexity of their field. I do this through a qualitative investigation of the institutional and organizational roles of actors in Danish organizations who are responsible for the efforts...... to comply with the Danish work environment regulation. And by doing so I also describe how institutional complexity and organizational responses to this complexity are particular important for the changing modes of governance that characterizes contemporary welfare states....

  3. 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…

  4. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  5. 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…

  6. Institutional Investors

    DEFF Research Database (Denmark)

    Birkmose, Hanne Søndergaard; Strand, Therese

    Research Question/Issue: Institutional investors are facing increased pressure and threats of legislation from the European Union to abandon passive ownership strategies. This study investigates the prerequisites for – and potential dissimilarities in the practice of, active ownership among...... institutional investors in two Scandinavian countries with diminutive legal and cultural distance in general. Research Findings/Insights: Using data on shareholder proposals from Danish and Swedish annual general meetings from 2006 throughout 2010, we find that institutional investors are approximately....../Policy Implications: Regulators should be aware of the impact by local governance mechanisms, and how shareholders react under different legal and practical prerequisites. The paper also highlights legal elements that differ between Denmark and Sweden, and which might affect institutional activism....

  7. Institutional Controls

    Data.gov (United States)

    U.S. Environmental Protection Agency — This dataset consists of institutional control data from multiple Superfund sites in U.S. EPA Region 8. These data were acquired from multiple sources at different...

  8. Institutional Assessment

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

    Many approaches can and have helped research institutions in the developing .... There are many good texts on project and program evaluation, not to ...... has challenged managers and students of organizational development for decades.

  9. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  10. 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...

  11. 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.

  12. Transanal endoscopic microsurgery: a New Zealand experience.

    Science.gov (United States)

    Bloomfield, Ian; Van Dalen, Roelof; Lolohea, Simione; Wu, Linus

    2017-12-03

    Transanal endoscopic microsurgery (TEMS) is a proven alternative therapy to either radical surgery or endoscopic mucosal resection for rectal neoplasms. It has proven benefits with lower morbidity and mortality compared with total mesorectal excision, and a lower local recurrence rate when compared to endoscopic mucosal techniques. A retrospective data collection of TEMS procedures performed through Waikato District Health Board, New Zealand, from 2010 to 2015 was conducted. Supportive follow-up data were sourced from patient records and from local centres around New Zealand. A total of 137 procedures were performed over the study period, with five being repeat procedures. Procedures were mostly performed for benign lesions (66.4%) with an overall complication rate of 15.3%, only five of which were Clavien-Dindo grade III (3.6%). Our local recurrence rate after resection of benign lesions was 5.1%. Our data set demonstrates the TEMS procedure to be safe compared to radical resection (total mesorectal excision) for sessile rectal lesions. Close endoscopic follow-up is recommended, especially for close or incomplete margins. Good therapeutic results can be obtained for appropriately selected early malignant lesions. TEMS provides better oncological results than endoscopic mucosal resection or transanal excision. © 2017 Royal Australasian College of Surgeons.

  13. '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.

  14. 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

  15. 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…

  16. 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...

  17. 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 ...

  18. The University of Canterbury Library (Christchurch, New Zealand

    Directory of Open Access Journals (Sweden)

    Mojca Jevnikar-Zajc

    2002-01-01

    Full Text Available Successful performance of study and research programs of individual academic institutions depends on the quality of its support services, including library services. An example of such a service is the University of Canterbury Library in New Zealand,which fulfills its mission and set goals on the basis of international library standards.Adequately furnished areas, well organized work and professional staff enable the library to function successfully. Its work is mainly aimed at user education and information technology development. This is achieved by bringing information closer to the user by means of a well organized communication process, user education for active use of library services, by offering reference and information aid and by enabling different access to information resources and library services. The majority of library services can be processed by users themselves - eg. retrieval, ordering and browsing through materials, the use of electronic resources, information printing, learning how to use library services and resources. The library is an essential part of an information centre of a wider area of the Christchurch and Canterbury region and as such does not serve the students’ needs alone but follows globalisation trends in the field of acquisition, accessibility and information exchange.

  19. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  20. 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...

  1. 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.

  2. Multiple Sclerosis impact on employment and income in New Zealand.

    Science.gov (United States)

    Pearson, J F; Alla, S; Clarke, G; Mason, D F; Anderson, T; Richardson, A; Miller, D H; Sabel, C E; Abernethy, D A; Willoughby, E W; Taylor, B V

    2017-09-01

    We investigated the demographic, social and clinical characteristics associated with employment status and income for people with multiple sclerosis (MS) in New Zealand (NZ). The NZ National MS Prevalence study included all persons resident in NZ on census day 2006 diagnosed with MS (96.7% coverage). Factors associated with employment and income status among the working age population (25-64 years) were identified by linear regression. Over 90% of working age people with MS (n=1727) had a work history, but 54% were not working. Work loss occurred early in the disease course, and at low disability (Pincome than the NZ population (Pincome for MS females and about half the additional income for MS males (Pincome early in the disease course, and at low levels of disability, however, unemployment is not entirely accounted for by clinical, social and demographic factors. These findings suggest social supports should be explored early in the disease course to reduce loss of income and unemployment for people with MS. © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  3. 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 ...

  4. 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;...

  5. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  6. 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

  7. 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.)…

  8. 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...

  9. 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.

  10. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  11. The role of the Association of Cameroon Accountants as a ...

    African Journals Online (AJOL)

    ONECCA); as a regulatory body for the accounting profession in Cameroon. The data collected have been used to carefully assess the effectiveness of the accounting institution, as a regulatory body. The data reveals the extent to which effective ...

  12. 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.

  13. Institutional Awareness

    DEFF Research Database (Denmark)

    Ahlvik, Carina; Boxenbaum, Eva

    Drawing on dual-process theory and mindfulness research this article sets out to shed light on the conditions that need to be met to create “a reflexive shift in consciousness” argued to be a key foundational mechanism for agency in institutional theory. Although past research has identified...... in consciousness to emerge and argue for how the varying levels of mindfulness in the form of internal and external awareness may manifest as distinct responses to the institutional environment the actor is embedded in....

  14. 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…

  15. 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,...

  16. Measuring earnings quality: Evidence from New Zealand

    Directory of Open Access Journals (Sweden)

    Muhammad Nurul Houqe

    2011-01-01

    Full Text Available We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

  17. Wind power developments in New Zealand

    International Nuclear Information System (INIS)

    Botha, P.; White, G.

    1997-01-01

    New Zealand currently generates approximately 86% of its electricity requirement from renewable energy sources, predominantly large hydro. Forecasts show that due to the expected increase in demand, a new mid-sized power station will be required by 1997/98. Due to the commercialisation and restructuring of the electricity market, and despite the country's commitment to CO 2 reductions, proposed new large generation projects are gas fired stations. The country's first commercial wind farm was commissioned in June 1996, in a market where there are no subsidies or tax benefits for non traditional energy generation. For wind power projects to compete with other forms of electricity generation, they need to take full advantage of all the benefits of being embedded into the local network. This paper considers these issues in the existing electricity market. (author)

  18. Gas in electricity generation [In New Zealand

    International Nuclear Information System (INIS)

    Devine, K.

    1995-01-01

    Gas is New Zealand's major thermal fuel for electricity generation. This paper describes what influences the volumes of gas burnt by ECNZ, and forecasts future gas demands for electricity generation. It also reviews the uncertainties associated with these forecasts and likely competition in building new electricity generating stations and outlines the strategy now being formulated to accommodate them. Because ECNZ's generation system is hydro-based, relatively small rapid changes in hydrological conditions can significantly affect the amount of gas used. This situation will change over time with major increases in thermal generation likely to be needed over the next 20 years. However, there are considerable uncertainties on gas supply and electricity demand levels in the long run, which will complicate investment and fuel decisions. (Author)

  19. European Institutions?

    NARCIS (Netherlands)

    Meacham, Darian

    2016-01-01

    The aim of this article is to sketch a phenomenological theory of political institutions and to apply it to some objections and questions raised by Pierre Manent about the project of the European Union and more specifically the question of “European Construction”, i.e. what is the aim of the

  20. Institution Morphisms

    Science.gov (United States)

    Goguen, Joseph; Rosu, Grigore; Norvig, Peter (Technical Monitor)

    2001-01-01

    Institutions formalize the intuitive notion of logical system, including both syntax and semantics. A surprising number of different notions of morphisim have been suggested for forming categories with institutions as objects, and a surprising variety of names have been proposed for them. One goal of this paper is to suggest a terminology that is both uniform and informative to replace the current rather chaotic nomenclature. Another goal is to investigate the properties and interrelations of these notions. Following brief expositions of indexed categories, twisted relations, and Kan extensions, we demonstrate and then exploit the duality between institution morphisms in the original sense of Goguen and Burstall, and the 'plain maps' of Meseguer, obtaining simple uniform proofs of completeness and cocompleteness for both resulting categories; because of this duality, we prefer the name 'comorphism' over 'plain map.' We next consider 'theoroidal' morphisms and comorphisims, which generalize signatures to theories, finding that the 'maps' of Meseguer are theoroidal comorphisms, while theoroidal morphisms are a new concept. We then introduce 'forward' and 'semi-natural' morphisms, and appendices discuss institutions for hidden algebra, universal algebra, partial equational logic, and a variant of order sorted algebra supporting partiality.

  1. New Zealand traffic and local air quality.

    Science.gov (United States)

    Irving, Paul; Moncrieff, Ian

    2004-12-01

    Since 1996 the New Zealand Ministry of Transport (MOT) has been investigating the effects of road transport on local air quality. The outcome has been the government's Vehicle Fleet Emissions Control Strategy (VFECS). This is a programme of measures designed to assist with the improvement in local air quality, and especially in the appropriate management of transport sector emissions. Key to the VFECS has been the development of tools to assess and predict the contribution of vehicle emissions to local air pollution, in a given urban situation. Determining how vehicles behave as an emissions source, and more importantly, how the combined traffic flows contribute to the total emissions within a given airshed location was an important element of the programme. The actual emissions output of a vehicle is more than that determined by a certified emission standard, at the point of manufacture. It is the engine technology's general performance capability, in conjunction with the local driving conditions, that determines its actual emissions output. As vehicles are a mobile emissions source, to understand the effect of vehicle technology, it is necessary to work with the average fleet performance, or "fleet-weighted average emissions rate". This is the unit measure of performance of the general traffic flow that could be passing through a given road corridor or network, as an average, over time. The flow composition can be representative of the national fleet population, but also may feature particular vehicle types in a given locality, thereby have a different emissions 'signature'. A summary of the range of work that has been completed as part of the VFECS programme is provided. The NZ Vehicle Fleet Emissions Model and the derived data set available in the NZ Traffic Emission Rates provide a significant step forward in the consistent analysis of practical, sustainable vehicle emissions policy and air-quality management in New Zealand.

  2. The practice of surrogacy in New Zealand.

    Science.gov (United States)

    Anderson, Lynley; Snelling, Jeanne; Tomlins-Jahnke, Huia

    2012-06-01

    Commercial surrogacy is prohibited in New Zealand by the Human Assisted Reproductive Technology Act 2004 (HART Act). However, altruistic clinic-assisted surrogacy is permitted. Couples wishing to attempt altruistic surrogacy must apply for approval to a statutorily appointed ethics committee. One of seven principles that underpin the HART Act stipulates that the needs, values and beliefs of Maori (NZ's indigenous population) should be considered and treated with respect. This paper reviews the outcomes of surrogacy applications since the HART Act was established and the uptake of surrogacy by Maori. The authors examined the demographic data provided to the ethics committee by way of surrogacy applications and the outcome data provided by fertility clinics. This paper reviews the outcomes for surrogacy applications: the number accepted/declined, the number of live births, those applications discontinued and uptake by Maori. Of 104 applications for surrogacy between 2005 and 2010, 4 (3.8%) were declined. By July 2011, of 100 approved, there have been 26 (26%) live births; 52 (52%) were discontinued, and 22 (22%) remain ongoing. Maori are much less likely to utilise surrogacy. Of the 104 original applications, 9 (8.6%) Maori women were willing to act as a surrogate, and 2 (1.9%) were intended mothers. 7 (6.7%) Maori were partners of a surrogate, with 2 (1.9%) intending mothers having Maori partners. The process of surrogacy applications is comprehensive and robust, resulting in few being declined. Further research is required to discover why applications are discontinued and why, despite explicit attempts to meet the needs of Maori, few utilise surrogacy. © 2012 The Authors ANZJOG © 2012 The Royal Australian and New Zealand College of Obstetricians and Gynaecologists.

  3. New Lepidium (Brassicaceae from New Zealand

    Directory of Open Access Journals (Sweden)

    Peter de Lange

    2013-06-01

    Full Text Available A revision of the New Zealand endemic Lepidium oleraceum and allied species is presented. Sixteen species are recognised, 10 of these are new. The new species are segregated on the basis of morphological characters supported by molecular data obtained from three DNA markers (two rDNA and one cpDNA. One species, L. castellanum sp. nov., is endemic to the Kermadec Islands where it is sympatric with L. oleraceum. The North Island of New Zealand supports four species, with two of them, L. amissum sp. nov. and L. obtusatum, now extinct. The South Island supports six species, that, aside from L. banksii, L. flexicaule and L. oleraceum, are all confined to the south-eastern half of the island (L. aegrum sp. nov., L. crassum sp. nov. and L. juvencum sp. nov.. One of these, L. juvencum sp. nov., extends to Stewart Island. The Chatham Islands support six species (L. flexicaule, L. oblitum sp. nov., L. oleraceum, L. oligodontum sp. nov., L. panniforme sp. nov., and L. rekohuense sp. nov., one of which, L. oligodontum sp. nov., extends to the Antipodes Islands group. The remote, subantarctic Bounty Islands group supports one endemic, L. seditiosum sp. nov., which is the only vascular plant to be recorded from there. Lepidium limenophylax sp. nov. is known from islands off the south-western side of Stewart Island/Rakiura, The Snares and Auckland islands. Lepidium naufragorum, although not related to L. oleraceum and its allies, is also treated because populations with entire leaves are now known. Typification is undertaken for L. banksii, L. oleraceum, L. oleraceum var. acutidentatum, var. frondosum and var. serrulatum.

  4. The cardiac sonography workforce in New Zealand

    Science.gov (United States)

    White, Steve; Poppe, Katrina; Whalley, Gillian

    2015-01-01

    Abstract Introduction: The aim of this paper is to investigate the cardiac sonography workforce characteristics and registration requirements in New Zealand (NZ), with a comparison to similar workforces internationally. Methods: The Survey of Clinical Echocardiography in New Zealand 2 (SCANZ2) audit was performed in December 2010. All of NZ's public‐funded District Health Board (DHB) centers providing echocardiography services responded to questions relating to staff, equipment, procedure types and patient statistics. The Medical Radiation Technologists Board (MRTB), Clinical Physiologists Registration Board (CPRB) and Australian Sonographers Association Registry (ASAR) websites were reviewed in March 2012 for registered sonographers with a cardiac scope of practice. The cardiac sonography workforces in Australia, the UK, the USA and Canada were investigated for comparison. Results: There are 84 cardiac sonographers (60.3 full‐time equivalent) working in DHBs: 71% from a cardiac technical background; 40% have post‐graduate qualifications; a further 17% are undertaking post‐graduate qualifications; and 59 cardiac sonographers have registration with professional bodies in NZ and/or Australia. Cardiac sonographers in NZ do not undergo compulsory registration, but other sonographers in NZ have compulsory registration with the MRTB. Sonographers are predominantly not licensed internationally. Discussion: Disparity exists between registration of cardiac and non‐cardiac sonographers in NZ. Many cardiac sonographers have voluntary registration but few are registered with the MRTB. Reasons for this include professional alignment, educational qualifications and representation. International trends show increased pressure from governments and professional bodies to regulate sonographers. Conclusion: This study provides a snapshot of the cardiac sonography workforce in NZ for the first time. PMID:28191178

  5. Regional model simulations of New Zealand climate

    Science.gov (United States)

    Renwick, James A.; Katzfey, Jack J.; Nguyen, Kim C.; McGregor, John L.

    1998-03-01

    Simulation of New Zealand climate is examined through the use of a regional climate model nested within the output of the Commonwealth Scientific and Industrial Research Organisation nine-level general circulation model (GCM). R21 resolution GCM output is used to drive a regional model run at 125 km grid spacing over the Australasian region. The 125 km run is used in turn to drive a simulation at 50 km resolution over New Zealand. Simulations with a full seasonal cycle are performed for 10 model years. The focus is on the quality of the simulation of present-day climate, but results of a doubled-CO2 run are discussed briefly. Spatial patterns of mean simulated precipitation and surface temperatures improve markedly as horizontal resolution is increased, through the better resolution of the country's orography. However, increased horizontal resolution leads to a positive bias in precipitation. At 50 km resolution, simulated frequency distributions of daily maximum/minimum temperatures are statistically similar to those of observations at many stations, while frequency distributions of daily precipitation appear to be statistically different to those of observations at most stations. Modeled daily precipitation variability at 125 km resolution is considerably less than observed, but is comparable to, or exceeds, observed variability at 50 km resolution. The sensitivity of the simulated climate to changes in the specification of the land surface is discussed briefly. Spatial patterns of the frequency of extreme temperatures and precipitation are generally well modeled. Under a doubling of CO2, the frequency of precipitation extremes changes only slightly at most locations, while air frosts become virtually unknown except at high-elevation sites.

  6. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  7. 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...

  8. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  9. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  10. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  11. 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

  12. Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

    Science.gov (United States)

    Kraeger, Patsy; Robichau, Robbie

    2017-01-01

    Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

  13. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Andra M. ACHIM

    2014-11-01

    Full Text Available 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 of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

  14. 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

  15. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  16. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  17. Institutional obligation

    International Nuclear Information System (INIS)

    Rowan, S.S.; Berwager, S.D.

    1988-01-01

    The institutional obligation is to act to meet primary responsibilities in the face of risks. There are risks involved in taking action, both of a quantifiable and unquantifiable nature. This paper explores weighing the risks, choosing approaches that balance primary obligations with broader ones, and presenting ethical philosophies upon which policies and strategies are based. Federal government organizations and utilities--and Bonneville Power Administration qualifies as both--have a variety of responsibilities to the public they serve. The common responsibility is that of service; for Bonneville the primary responsibility is to serve the energy related needs. It is this primary institutional obligation, as it relates to other responsibilities--and the resulting strategy for handling indoor air quality in Bonneville's new homes program--that this paper examines

  18. 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.

  19. The Intersection of Advertising and Antitrust in New Zealand

    OpenAIRE

    Andrew Matthews; Gus Stewart

    2014-01-01

    The enforcement fusion of (some) advertising and antitrust law, coupled with other advertising law, provide a powerful toolkit for New Zealand’s regulator and competitors alike. Andrew Matthews & Gus Stewart (Matthews Law)

  20. Environmental management frameworks for offshore mining: the New Zealand approach

    KAUST Repository

    Ellis, Joanne; Clark, M.R.; Rouse, H.L.; Lamarche, G.

    2017-01-01

    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

  1. Institutions and Modernity

    Directory of Open Access Journals (Sweden)

    Witold Morawski

    2013-09-01

    Full Text Available Purpose: Modernity consists of many confl icting aspects: It brings many empty promises, yet has resulted in new institutions that create bridges between the values and interests of millions of people who seek freedom, prosperity, quality of life, strengthened democracy and social justice. In this paper I attempt to a gain and loss account against modernity, because institutional rules are not only conducive to cooperative interactions, but to hostile interactions as well. People are not always guided by moral commitment, but rather more often driven by cold calculation or coercion.Methodology: Modernity has at least three defi nitions. The fi rst defi nition is based on ideas that took over the imagination of the era. The second defi nition is based on an analysis of the behavior of people who respond to reason as well as emotion and believe that they act more rationally than their ancestors or the traditional “others”. The third defi nition is the one closest to my heart, consisting of the use of institutional categories. Institutions offer practical ways of connecting ideas and people. The challenge for them is the result of deepening local and national interdependencies, but increasingly often also regional (e.g. European and global. Interdependencies are the result of the scientifi c and technological revolution, global markets, global governance mechanisms, the emergence of new social forces and cultural confl icts (against the background of reconciling identity and differences.Conclusions: The most important task is to identify the mechanisms of complex systems so that people know how to act under conditions of uncertainty, risk and crisis. Hence, the expectations toward institutions often exceed their abilities. Even though new institutions are being created and old ones are being fixed, we are witnessing and participating in, institutional paralysis and the decay (e.g. corruption. In this situation, it is imperative not only to

  2. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  3. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  4. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  5. 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.

  6. 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...

  7. 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.

  8. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  9. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  10. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  11. Doctoral Students in New Zealand Have Low Awareness of Institutional Repository Existence, but Positive Attitudes Toward Open Access Publication of Their Work. A Review of: Stanton, K. V., & Liew, C. L. (2012. Open access theses in institutional repositories: An exploratory study of the perceptions of doctoral students. Information Research, 17(1, paper 507. Available from http://InformationR.net/ir/17-1/paper507.html

    Directory of Open Access Journals (Sweden)

    Theresa S. Arndt

    2012-12-01

    benefits of IR participation were removal of cost for readers, ease of sharing research, increased exposure and citing of one's work, and professional networking. The greatest perceived risks were plagiarism, loss of ability to publish elsewhere, and less prestige relative to traditional publication. The reason most given for selecting a specific publication outlet was recommendation of a doctoral supervisor. Disciplinary differences in responses were not sizable.For additional interpretation, the authors applied Rogers’s diffusion of innovations theory to determine the extent to which IRs are effective innovations. The authors posit that repositories will become a more widely adopted innovations as awareness of IRs in general increases, and through increased awareness that IR content is discoverable through major search engines such as Google Scholar, thus improving usability and increasing dissemination of research. Using the social exchange theory framework, the authors found that respondents’ expressed willingness to deposit their work in IRs demonstrated altruistic motives for sharing their research freely with others, appreciation for the reciprocity of gaining access to others’ research, and awareness of the potential direct reward of having their work cited more often.Conclusion – Authors identified that lack of awareness, rather than resistance to deposit, as the main barrier to IR depository participation. Major benefits perceived for participating included the public good of knowledge sharing and increased exposure for one’s work. Concerns included copyright and plagiarism issues. These findings have implications for communication and marketing campaigns to promote doctoral students' deposit of their work in institutional repositories. While respondents reported low direct use of IRs for conducting research, the vast majority reported using Google Scholar, and so may have unknowingly accessed open access repository content. This finding suggests that

  12. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  13. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  14. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  15. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  16. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  17. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  18. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  19. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  20. 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...

  1. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  2. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  3. 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…

  4. Institutional ethnography

    DEFF Research Database (Denmark)

    Lund, Rebecca; Tienari, Janne

    2016-01-01

    The study of M&As is dominated by positivist and functionalist world views and the use of quantitative methods. Although extant research also uses qualitative and mixed methods, it can be criticized for viewing its subject matter through an abstract and external lens. The researcher is placed in ......, and point to some of the problems in M&A studies identified through this lens. Finally, we argue why institutional ethnography, in comparison with other methods of inquiry, is particularly fruitful in the study of mergers and acquisitions....

  5. 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.

  6. 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).

  7. Current and future geothermal research in New Zealand

    International Nuclear Information System (INIS)

    Graham, I.J.; Browne, P.; Christenson, B.W.; Hunt, T.M.; Weir, G.

    2000-01-01

    Research programs by Crown Research Institutes (Geological and Nuclear Sciences Ltd. and Industrial Research Ltd.), university departments (Auckland, Massey and Victoria), power companies and private consultancies aim to obtain a better understanding of currently producing geothermal fields in New Zealand, and of deep geothermal systems which might have potential for future resource development. Research is also being directed at industrial and environmental issues related to exploitation, water-rock alteration processes, changes in shallow geothermal systems with time, and mineralisation as it relates to epithermal ore formation. The chemical and physical environment of geothermal reservoirs in the Taupo Volcanic Zone (e.g. Thames, Kawerau, Ohaaki, Ngatamariki, Wairakei, Tongariro, Tauhara and Tokaanu-Waihi) is being quantified with the aim of developing a suite of magma to ambient production scenarios using numerical, reactive transport models. A variety of geological, geochemical and geophysical techniques including fluid inclusion geothermometry, stable isotope analysis, electromagnetic, micro-seismic and magnetotelluric analysis is providing high quality input data. Through experimentation and computer modelling, criteria for assessing the optimal depths for re-injection of production effluents are being developed, and related problems such as silica and calcite scaling, pipeline insulation and chemical corrosion investigated. Paths, flow mechanisms and flow rates of re-injection plumes are being modelled using electrical resistivity, micro-gravity and radioisotope tracer methods. Environmental effects related to testing and development, presently causing concern amongst local authorities and the public, are being quantitatively assessed, and recommendations made to mitigate them. The mechanical and petrological properties of rocks in shallow aquifers undergoing ground subsidence are being determined, and the extent and style of ground deformation investigated

  8. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  9. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  10. Early nurse attrition in New Zealand and associated policy implications.

    Science.gov (United States)

    Walker, L; Clendon, J

    2018-03-01

    To examine the factors contributing to nurses choosing to exit the nursing profession before retirement age. Population growth, ageing and growing demand for health services mean increased demand for nurses. Better retention could help meet this demand, yet little work has been done in New Zealand to understand early attrition. An online survey of registered and enrolled nurses and nurse practitioners who had left nursing was used. This study reports analysis of responses from 285 ex-nurses aged under 55. The primary reasons nurses left the profession were as follows: workplace concerns; personal challenges; career factors; family reasons; lack of confidence; leaving for overseas; unwillingness to complete educational requirements; poor work-life balance; and inability to find suitable nursing work. Most nurses discussed their intentions to leave with a family member or manager and most reported gaining transferrable skills through nursing. Nurses leave for many reasons. Implementing positive practice environments and individualized approaches to retaining staff may help reduce this attrition. Generational changes in the nature of work and careers mean that nurses may continue to leave the profession sooner than anticipated by policymakers. If the nursing workforce is to be able to meet projected need, education, recruitment and retention policies must urgently address issues leading to early attrition. In particular, policies improving the wider environmental context of nursing practice and ensuring that working environments are safe and nurses are well supported must be developed and implemented. Equally, national nursing workforce planning must take into account that nursing is no longer viewed as a career for life. © 2017 International Council of Nurses.

  11. 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 ...

  12. 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...

  13. Institutions and poverty.

    Science.gov (United States)

    Tebaldi, Edinaldo; Mohan, Ramesh

    2010-01-01

    This study utilises eight alternative measures of institutions and the instrumental variable method to examine the impacts of institutions on poverty. The estimates show that an economy with a robust system to control corruption, an effective government, and a stable political system will create the conditions to promote economic growth, minimise income distribution conflicts, and reduce poverty. Corruption, ineffective governments, and political instability will not only hurt income levels through market inefficiencies, but also escalate poverty incidence via increased income inequality. The results also imply that the quality of the regulatory system, rule of law, voice and accountability, and expropriation risk are inversely related to poverty but their effect on poverty is via average income rather than income distribution.

  14. Alcohol imagery on New Zealand television

    Directory of Open Access Journals (Sweden)

    Reeder Anthony I

    2007-02-01

    Full Text Available Abstract Background To examine the extent and nature of alcohol imagery on New Zealand (NZ television, a content analysis of 98 hours of prime-time television programs and advertising was carried out over 7 consecutive days' viewing in June/July 2004. The main outcome measures were number of scenes in programs, trailers and advertisements depicting alcohol imagery; the extent of critical versus neutral and promotional imagery; and the mean number of scenes with alcohol per hour, and characteristics of scenes in which alcohol featured. Results There were 648 separate depictions of alcohol imagery across the week, with an average of one scene every nine minutes. Scenes depicting uncritical imagery outnumbered scenes showing possible adverse health consequences of drinking by 12 to 1. Conclusion The evidence points to a large amount of alcohol imagery incidental to storylines in programming on NZ television. Alcohol is also used in many advertisements to market non-alcohol goods and services. More attention needs to be paid to the extent of alcohol imagery on television from the industry, the government and public health practitioners. Health education with young people could raise critical awareness of the way alcohol imagery is presented on television.

  15. Phospholipids of New Zealand Edible Brown Algae.

    Science.gov (United States)

    Vyssotski, Mikhail; Lagutin, Kirill; MacKenzie, Andrew; Mitchell, Kevin; Scott, Dawn

    2017-07-01

    Edible brown algae have attracted interest as a source of beneficial allenic carotenoid fucoxanthin, and glyco- and phospholipids enriched in polyunsaturated fatty acids. Unlike green algae, brown algae contain no or little phosphatidylserine, possessing an unusual aminophospholipid, phosphatidyl-O-[N-(2-hydroxyethyl) glycine], PHEG, instead. When our routinely used technique of 31 P-NMR analysis of phospholipids was applied to the samples of edible New Zealand brown algae, a number of signals corresponding to unidentified phosphorus-containing compounds were observed in total lipids. NI (negative ion) ESI QToF MS spectra confirmed the presence of more familiar phospholipids, and also suggested the presence of PHEG or its isomers. The structure of PHEG was confirmed by comparison with a synthetic standard. An unusual MS fragmentation pattern that was also observed prompted us to synthesise a number of possible candidates, and was found to follow that of phosphatidylhydroxyethyl methylcarbamate, likely an extraction artefact. An unexpected outcome was the finding of ceramidephosphoinositol that has not been reported previously as occurring in brown algae. An uncommon arsenic-containing phospholipid has also been observed and quantified, and its TLC behaviour studied, along with that of the newly synthesised lipids.

  16. An Online Survey of New Zealand Vapers

    Directory of Open Access Journals (Sweden)

    Penelope Truman

    2018-01-01

    Full Text Available Using electronic cigarettes (vaping is controversial, but is increasingly widespread. This paper reports the results of an electronic survey of vapers in New Zealand, a country where the sale and supply of e-liquids containing nicotine is illegal, although vapers can legally access e-liquids from overseas. An on-line survey was conducted, using vaper and smoking cessation networks for recruitment, with follow up surveys conducted 1 and 2 months after the initial survey. 218 participants were recruited. Almost all had been smokers, but three quarters no longer smoked, with the remainder having significantly reduced their tobacco use. Three participants were non-smokers before starting to vape, but none had gone on to become smokers. The overriding motivation to begin and continue vaping was to stop or to reduce smoking. The results were consistent with a progression from initially both vaping and smoking using less effective electronic cigarette types, then moving to more powerful devices, experimentation with flavors and nicotine strengths—all resulting in reducing or stopping tobacco use. Lack of access to nicotine and lack of support for their chosen cessation method were the main problems reported. Vaping had resulted in effective smoking cessation for the majority of participants.

  17. Determinants of nomination committee: New Zealand evidence

    Directory of Open Access Journals (Sweden)

    Md. Borhan Uddin Bhuiyan

    2011-09-01

    Full Text Available A sizable volume of corporate governance literature documents that an independent and competent board of directors matter for organizational success. In order to function effectively, board comprises of different sub-committees and the three most common sub-committees are audit committees, compensation committees and nomination committees. Surprisingly, there is a paucity of research in understanding the determinants of nomination committee notwithstanding the importance of an independent nomination committee in board selection process. We contribute to the nomination committee literature by investigating the factors associated with the determination of nomination committees in New Zealand. We find that cross-sectional variation in the firm-specific characteristics affect the existence of nomination committees. This finding casts doubt on the „one-size-fits all‟ approach of corporate governance. Our logistic regression of the nomination committee determinants indicates that firm size, governance regulation and busy directors are positively associated with the existence of nomination committees, whereas firm leverage, controlling shareholders, and director independence are negatively related to the formation of nomination committees.

  18. An Online Survey of New Zealand Vapers

    Science.gov (United States)

    Glover, Marewa; Fraser, Trish

    2018-01-01

    Using electronic cigarettes (vaping) is controversial, but is increasingly widespread. This paper reports the results of an electronic survey of vapers in New Zealand, a country where the sale and supply of e-liquids containing nicotine is illegal, although vapers can legally access e-liquids from overseas. An on-line survey was conducted, using vaper and smoking cessation networks for recruitment, with follow up surveys conducted 1 and 2 months after the initial survey. 218 participants were recruited. Almost all had been smokers, but three quarters no longer smoked, with the remainder having significantly reduced their tobacco use. Three participants were non-smokers before starting to vape, but none had gone on to become smokers. The overriding motivation to begin and continue vaping was to stop or to reduce smoking. The results were consistent with a progression from initially both vaping and smoking using less effective electronic cigarette types, then moving to more powerful devices, experimentation with flavors and nicotine strengths—all resulting in reducing or stopping tobacco use. Lack of access to nicotine and lack of support for their chosen cessation method were the main problems reported. Vaping had resulted in effective smoking cessation for the majority of participants. PMID:29382129

  19. Trampoline injury in New Zealand: emergency care.

    Science.gov (United States)

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

    1996-01-01

    OBJECTIVE: To examine trampoline related injuries resulting in emergency department attendance. METHODS: Cases were identified by searching free text descriptions of the circumstances of injury contained in the records of the emergency department of a large city hospital. RESULTS: 114 cases were identified for a 12 month period, giving an incidence rate of 108 per 100,000 population per year (95% confidence interval = 89 to 129) compared with 9.3 hospital admissions per 100,000 population per year (95% confidence interval = 8.3 to 10.4) for a corresponding period reported in earlier research from New Zealand. This suggested that for every one hospital admission there are approximately 12 emergency department attendances. Of the cases, 95% were aged less than 20 years. As for the earlier research, falls from the trampoline to the surrounding surface were the commonest cause of injury. In the present study, sprains and strains were the commonest type of injury (40%), and the body site most frequently involved was the lower limb (46%). CONCLUSIONS: The findings support the conclusion from earlier research that although existing trampoline standards address many of the issues relating to trampoline safety, the need remains for measures to reduce the impact of falls from the trampoline to the ground surface and to prohibit the use of trampolines as unsupervised "play equipment". PMID:9015596

  20. Deuterium in New Zealand rivers and streams

    International Nuclear Information System (INIS)

    Stewart, M.K.; Cox, M.A.; James, M.R.; Lyon, G.

    1983-07-01

    Over 750 deuterium measurements on rivers and streams in New Zealand are reported. Monthly samples were collected for periods of several years from a number of representative rivers. These show irregular storm-to-storm as well as seasonal deuterium variations. The seasonal variations range from as low as 1 per mille for lake-fed rivers to 8-10 per mille for rivers with large spring snow-melt contributions. Variations in mean annual ΔD values are believed to reflect changes in climatic variables; the present data will be used to compare with future changes. The bulk of the data are single samples; these show a geographic variation related to the altitude, latitude and climatic character of the catchments, with the highest deuterium contents (ΔD = -20 per mille) occurring in the far north, and lowest contents (-80 per mille) in the inland Otago region. Regression equations derived for the ΔD dependence on altitude (h) and latitude (l), are ΔD = -0.0169 h - 30.2 and westerly influence. Eastern climatic zones have lower deuterium contents because of rainout effects on the axial ranges. Contours of constant

  1. Institute news

    Science.gov (United States)

    1999-11-01

    Joining the team A new member of staff has recently joined the Institute of Physics Education Department (Schools and Colleges) team. (Dr) Steven Chapman will have managerial responsibility for physics education issues in the 11 - 16 age range, particularly on the policy side. He will work closely with Mary Wood, who spends much of her time out and about doing the practical things to support physics education pre-16. Catherine Wilson will be spending more of her time working to support the Post-16 Physics Initiative but retains overall responsibility for the department. Steven graduated in Physics and Astronomy and then went on to do his doctorate at Sussex University. He stayed in the research field for a while, including a period at NPL. Then, having decided to train as a teacher, he taught for the last five years, most recently at a brand new school in Sutton where he was Head of Physics. Physics update Dates for `Physics Update' courses in 2000, intended for practising science teachers, are as follows: 1 - 3 April: Malvern College 9 - 10 June: Stirling University 8 - 10 July: York University 8 - 10 December: Oxford University The deadline for applications for the course to be held on 11 - 13 December 1999 at the School of Physics, Exeter University, is 12 November, so any late enquiries should be sent to Leila Solomon at The Institute of Physics, 76 Portland Place, London W1N 3DH (tel: 020 7470 4821) right away. Name that teacher! Late nominations are still welcome for the Teachers of Physics/Teachers of Primary Science awards for the year 2000. Closing date for nominations is `the last week in November'. Further details can be obtained from Catherine Wilson or Barbara Hill in the Institute's Education Department. Forward and back! The Education Group's one-day meeting on 13 November is accepting bookings until almost the last minute, so don't delay your application! The day is entitled `Post-16 physics: Looking forward, learning from the past' and it aims to

  2. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  3. 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.

  4. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  5. The International harmonisation process of Accounting Standards

    OpenAIRE

    Fritz, Susanne; Lämmle, Christina

    2003-01-01

    Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how impo...

  6. 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...

  7. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition...

  8. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  9. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  10. Western imperialism and eastern accounting: the story of Chartered Institute of Management Accountants in Sri Lanka

    Directory of Open Access Journals (Sweden)

    Bala Balachandran

    2007-01-01

    Full Text Available El documento es el resultado de una investigación sobre el crecimiento de la profesión contable en Sri Lanka. La pregunta orientadora del mismo es si las prácticas constables de gestión occidental pueden ser efectivas aún sin tener en cuenta las necesidades locales. Este es un aspecto sin antecedentes en la literatura. El estudio se desarrolló mediante la ejecución de entrevistas semiestructuradas a miembros fundadores del Instituto de contadores de gestión y algunos practicantes de Sri Lanka. Los resultados evidencian una brecha entre las técnicas de contabilidad de gestión utilizadas en Occidente y la práctica de la contabilidad de gestión en Oriente. El documento anota algunas razones para explicar esta brecha, encontrando que el contexto es diferente, seguido que las prácticas occidentales no se ajustan a las exigencies de desarrollo de un país post-colonial. Mientras la teoría sigue los planteamientos occidentales, la práctica sigue las exigencias de oriente. El artículo contribuye al debate sobre si el imperialismo occidental, la contabilidad y dinámica comunidades de las comunidades contables locales. Finalmente, el papel hace un aporte a los trabajos que debaten la forma como los cuerpos profesionales en contaduría se van estructurando.

  11. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is ...

  12. Accounting for carbon

    OpenAIRE

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  13. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  14. ACCOUNTING AND FINANCIAL WEB REPORTING IN ALBANIA

    Directory of Open Access Journals (Sweden)

    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.

  15. Anaglyph, Landsat Overlay: Wellington, New Zealand

    Science.gov (United States)

    2000-01-01

    Wellington, the capital city of New Zealand, is located on the shores of Port Nicholson, a natural harbor at the south end of North Island. The city was founded in 1840 by British emigrants and now has a regional population of more than 400,000 residents. As seen here, the natural terrain imposes strong control over the urban growth pattern. Rugged hills generally rising to 300 meters (1,000 feet) help protect the city and harbor from strong winter winds.New Zealand is seismically active and faults are readily seen in the topography. The Wellington Fault forms the straight northwestern (upper left) shoreline of the harbor. Toward the southwest (lower left) the fault crosses through the city, then forms linear canyons in the hills before continuing offshore. Toward the northeast (upper right) the fault forms the sharp mountain front along the northern edge of the heavily populated Hutt Valley.This anaglyph was generated by first draping a Landsat Thematic Mapper image over a topographic map from the Shuttle Radar Topography Mission, then using the topographic data to create two differing perspectives, one for each eye. When viewed through special glasses, the result is a vertically exaggerated view of the Earth's surface in its full three dimensions. Anaglyph glasses cover the left eye with a red filter and cover the right eye with a blue filter.Landsat satellites have provided visible light and infrared images of the Earth continuously since 1972. SRTM topographic data match the 30 meter (99 foot) spatial resolution of most Landsat images and will provide a valuable complement for studying the historic and growing Landsat data archive. The Landsat 7 Thematic Mapper image used here was provided to the SRTM project by the United States Geological Survey, Earth Resources Observation Systems (EROS) data Center, Sioux Falls, South Dakota.Elevation data used in this image was acquired by the Shuttle Radar Topography Mission (SRTM) aboard the Space Shuttle Endeavour

  16. Is the Birth of New "Display" Standards the Death of Fund Accounting?

    Science.gov (United States)

    Gallo, Robert P.

    1994-01-01

    Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  2. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  3. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  4. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  5. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  6. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  7. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  8. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  9. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  10. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  11. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  12. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  13. 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...

  14. 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…

  15. 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.

  16. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  17. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  18. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  19. Psychology's dilemma: An institutional neurosis?

    NARCIS (Netherlands)

    Katzko, M.W.

    2004-01-01

    The term psychology refers both to an institutional discipline and to a subject matter. Henriques, in his article "Psychology Defined" (this issue) , emphasizes the second reference, and its focus can be sharpened by taking into account the first reference. On the one hand, epistemic progress in

  20. Political institutions and economic volatility

    NARCIS (Netherlands)

    Klomp, Jeroen; de Haan, Jakob

    We examine the effect of political 'institutions' on economic growth volatility, using data from more than 100 countries over the period 1960 to 2005, taking into account various control variables as suggested in previous studies. Our indicator of volatility is the relative standard deviation of the