Working and Discussion Papers

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Aid, education and adventure: Thai women’s participation in a development scholarship scheme.
(Institute of Development Studies, Massey University, 2012) Wild, Kirsty; Scheyvens, Regina
Development scholarships – endowments that provide individuals from so-called ‘developing’ nations with opportunities to undertake tertiary training abroad – are an historically important, yet increasingly contested, form of educational aid. However, meaningful debates about the value of this type of aid are limited by a lack of research about the impact that it has. The experience of female development scholars is a particularly neglected area of research. This article provides a qualitative exploration of the experiences of twelve Thai women who have completed a postgraduate degree through a scholarship scheme funded by the New Zealand Agency for International Development (NZAID). This research highlights a number of benefits associated with these schemes, including greater emotional autonomy, increased cross-cultural knowledge, new professional networks, new work skills, and improved English-language competency. Negative outcomes identified include career disruption, new unwanted work responsibilities, and dissatisfaction with aspects of life in their country of origin.
Apoplastic effector candidates of a foliar forest pathogen trigger cell death in host and non-host plants
(2021-08-09) Hunziker L; Tarallo M; Gough K; Guo M; Hargreaves C; Loo TS; McDougal RL; Mesarich CH; Bradshaw RE
Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
(2001) van Staden, C. J.
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The value added statement is published voluntarily with the annual financial statements and is currently experiencing high levels of publication in South Africa, which is evidently brought about by the high political costs and significant legitimacy threats that companies operating in South Africa are facing. It was found from the literature and from a survey among management that the value added statement was primarily aimed at the employees. Employees have also been regarded as users of financial information in the literature. However, a survey among trade unions in South Africa found that almost no use is made of the value added statement even though the unions make use of other financial information. This indicates that voluntary disclosures do not necessarily satisfy the information needs of their intended audience. The research also indicates that the trade unions might not use the value added statement because they suspect that the statement is being used to reduce political costs and legitimacy threats, and is therefore not reliable. This is a major shortcoming of voluntary disclosures.
Beach fale tourism in Samoa: The value of indigenous ownership and control over tourism
(2009-07-21T20:58:40Z) Scheyvens, Regina
This working paper reports on the findings of a research project which explores the budget tourism sector in Samoa as epitomized by beach fale tourism. Its main aim is to draw attention to the legitimacy and value of this often overlooked sector of the tourism market. As such it documents ways in which beach fale have contributed to development in Samoan villages, as well as identifying constraints to improvement of this sector. It concludes with a number of recommendations as to how sustainable, equity-enhancing development of tourism in Samoa can be supported in the future. Readers seeking a thorough understanding of beach fale tourism, including contextual information on the nature of tourism development in Samoa, and specific information concerning training and financial support for beach fale operators and impressions of tourists, are referred to an earlier paper in this series (CIGAD Working Paper No.3/2005 – see Scheyvens 2005b). The beach fale industry has contributed significantly to the development of a number of Samoan villages. There have been widespread multiplier effects for village communities as the fale are constructed using mainly local materials and expertise, and their owners often purchase items such as fruit, vegetables, seafood, and mats from the village and hire village labour during busy periods. Guests also contribute to the wider village through various means such as purchases made from village shops, use of local transport, and contributions to the collection plate when they attend a church service. Another benefit of beach fale tourism which has not been officially acknowledged is that it has restored the pride of many villagers in their home environment. Most Samoans feel genuinely honoured when people from all over the world come to visit their village and learn about their culture, and consequently community members contribute enthusiastically to village beautification efforts. Furthermore, the economic rejuvenation of some villages through beach fale tourism has reduced rural-urban migration as young people feel they now can stay in their home village and have a viable future. Despite the significant growth of the beach fale sector and the benefits this has brought to rural communities, it has been overlooked, disregarded, and in some cases harshly criticised by various commentators. Beach fale are seemingly invisible to those estimating the number of beds available for tourists in Samoa, for example, as they do not include beach fale accommodation in their estimates. Similarly, an Asian Development Bank report on Samoa (ADB 2000) with an entire chapter on tourism does not mention that beach fale exist. Outside consultants and investors, meanwhile, have voiced frustration with the communal land tenure system and its requirement for consensus in decisions concerning land use, as this has impeded the development of large resorts in prime beach side locations; instead, small clusters of beach fale occupy some of the best coastal sites in Samoa. This also irks some Samoans involved in the tourism industry, as they feel that there are too many run-down beach fale, forming a scar on the landscape. Related to this point, it has been suggested that the development of a strong budget tourism sector is not good for Samoa’s image because a country so well endowed with natural and cultural assets should be home to high class resorts which attract high spending tourists. In addition there is some jealousy of the success of beach fale from the owners of small, lower class hotels, who now see many of their former clientele (such as staff of government agencies) preferring to stay in beach fale; it is likely that this jealousy contributes to negative perceptions of what beach fale have to offer the tourism sector. The Government is now introducing changes which could undermine beach fale tourism in some areas. Firstly, an amendment bill was passed in Parliament in on June 26, 2003, to encourage more foreign investment in higher class resorts. This involves the government playing a stronger role in assisting outsiders to lease land, and tax breaks being given to new hotel/resort developments, with the size of the tax relief being proportional to the size of the hotel/resort. This may see more land moving out of community hands, at least temporarily, in the future, but it is unclear if this is also signaling less government support for the small-scale beach fale initiatives. Secondly, partly in response to concerns from within the tourism industry about supposed substandard accommodation and facilities provided by some beach fale operations, staff of the Samoan Tourism Authority are formalizing planning procedures by developing ‘minimum standards’ which tourist accommodation providers must abide by if they want to be promoted or endorsed by the Government. Depending on the final details of these minimum standards, this may mean that less wealthy families will be unlikely to establish a beach fale venture, as greater resources will be required to meet the minimum standards. Based on these findings and an earlier paper ( 2005b), this working paper makes four key recommendations: • Firstly, village leaders together with Samoan Tourism Authority (STA) personnel need to regularly monitor the development of beach fale (through personal observation, village meetings, and consultation with tourists), and to control this development where necessary, in order to: a) maximise the benefits villagers gain from the fale (for example, in order to maintain their popularity beach fale need to continue to offer tourists a unique cultural experience in a relaxed environment - if some villages are oversubscribed with beach fale enterprises and owners start haggling for custom, this is likely to deter tourists) b) minimise inconvenience/harm to local people from tourism. To date, matai have effectively put in place good social controls on tourist behaviour but they may need to pay more attention to environmental issues (such as sewage disposal and use of fresh water by beach fale), and to equity issues ( ensuring that beach fale development does not impinge heavily on access of local people to the beach or marine resources) otherwise resentment towards tourism could build up over time. • Secondly, the Samoan Tourism Authority and donors such as NZAID should continue to support beach fale enterprises and to ensure that in doing so they offer assistance to a diverse range of enterprises, from the very basic to those that are now well promoted and more up-market. While it would be easy to overlook the basic beach fale enterprises, they effectively provide an important livelihood strategy particularly for those who are not in a strong economic position withintheir village, and it is operators of these enterprises who are in more need of help with matters like publicity, marketing, and service provision. • Thirdly, officials need to recognize the importance of the domestic tourism market, and to encourage development of this market both because a) it is a very good source of revenue and it is less fickle than the international tourism market, and b) this would signal that the government is interested in the recreation and well-being of its own citizens, rather than just offering up the country’s best scenic assets for the enjoyment of foreign tourists. • Fourthly, there is further potential to develop the beach fale sector, but advice needs to be provided to villagers about development of associated products and services, such as beach clothing, souvenirs, food or tours, so that they are aware of viable options which do not just replicate the basic beach fale concept. The Samoan Tourism Authority, Small Business Enterprise Centre, donors and other relevant agencies could assist villagers to identify and develop appropriate products and services to enhance the beach fale experience. In summary, this paper shows how a unique model of tourism development centred on basic beach fale has evolved in Samoa and is reaping considerable benefits for rural people. Samoa has until recently eschewed many advances from international interests because of land tenure issues, preferring to take a path which has supported the development of a strong and dynamic budget beach fale sector (see 2005a, 2005b). This paper suggests that although beach fale tourism does not attract high spending tourists, it should be considered ‘high value’ in terms of community development because most economic benefits are retained locally, it is based upon local skills and resources, it involves cultural education of guests, it supports conservation of resources, and it does this all in the context of high levels of local ownership, participation and control.
Claims for wrongful pregnancy and child rearing expenses
(2002) Thomas, C. M.
Wrongful birth claims relate to the birth of a child as a consequence of medical negligence. There has been general acceptance by courts in various jurisdictions that costs relating to the pregnancy and birth may be recovered. However the more contentious issue is whether there is liability for the costs of rearing such a child. The English courts have held there is no such liability with respect to a healthy child, while in Australia, the Queensland Court of Appeal has taken the opposite view2. In New Zealand the issue has yet to be decided. The Accident Compensation scheme has limited the development of the law relating to personal injury in general, but the High Court has found that the scheme does not prevent claims for wrongful birth. It is argued that the New Zealand courts should follow the Australian decisions, as the English approach is based on the views of ordinary people on this moral question as perceived by judges. This requires the individual judge’s sense of the moral answer to a question to prevail, albeit in light of the judge’s view of the opinions of ordinary people. It is argued that this is a subjective approach in that, in such a complex and emotionally difficult area of the law, there is unlikely to be uniformity of opinion among the public, or even among judges. As such, this is arguably a matter better resolved by legislation than by the courts.
Commercialisation of the supply of organs for transplantation
(2001) Thomas, Cordelia
Internationally, there is a shortage of organs available for organ donation. Human tissue and cells are becoming increasingly valuable as part of commercially valuable biotechnological research. The developments have outstripped the existing legal controls and have led to concerns about the use of human tissue retained after post mortems in England and Australia and the growth of black markets dealing in human organs and tissue. There is a need for ethical discourse about the extent to which such developments should be recognised and controlled by the law. Further, if the supply of organs available for transplantation is to be increased, the systems of consent in many countries are unsuitable. Development of a system in which benefits are available to the donors or their families may increase the supply of organs. If financial benefits are available from biotechnological advances, the people providing the necessary materials in the form of human tissue or organs may believe they have a right to share in the resultant benefits. This paper considers the ethical issues arising from the various systems of consent to organ donation that have been adopted in different jurisdictions. Fundamental to any such debate is the issue of property rights- whether a living person has property rights over their own body and whether there exist property rights to a human body following death. The role of the State is fundamental to such a debate. This paper considers the potential for the commercialisation of the supply of organs and some approaches that might facilitate commercialisation. Aspects of the law contract that might arise are outlined. Overall, the conclusion is that these issues must be addressed by way of legislation. If commercialisation is permitted in some form, this must be carefully controlled to ensure that the vulnerable members of Society are not disadvantaged. It is suggested that any benefit should be provided by the State rather than by way of individual contracts between donor and recipient, to avoid the situation arising where only the financially advantaged could afford treatment.
Community Development through Corporate Social Responsibility in Livingston, Zambia: Are Hotels Actually Changing Business Practices?
(Massey University, 2018) Chilufya, Andrew K
Corporate social responsibility (CSR) presents unique prospects for both local development and valuable business returns for tourism companies. However, optimization of CSR-generated development impacts may largely depend on the willingness of companies to change their corporate practices more. This paper explores CSR practices of hotels and lodges in Livingstone, Zambia, and associated community development impacts of activities they implement in the surrounding Mukuni communities. Findings from research amongst eight hotel and lodge companies, show that where the voluntary process of change of CSR practices was accompanied by multi-stakeholder involvement, which tended to ameliorate adverse power relations, substantial community development benefits were widely captured by communities from CSR initiatives. These findings suggest that in situations where companies willingly incorporate pro-poor approaches in their business practices, multi-stakeholder involvement in CSR might be a plausible approach for ensuring equity and for augmenting the CSR community development impacts.
Conflict, violence and development in the Southwest Pacific: Taking the indigenous context seriously.
(2009-07-17T02:14:45Z) Barcham, Manuhuia
This article addresses two main issues. The first of these issues is the ongoing conflation of conflict with violence, and the lack of recognition of conflict as a potentially positive force. The second of these issues is the continued push by donors in the region towards the reconstruction of the state in a stronger form, despite recognition that the structures of the state have played a critical role in the emergence of the recent and ongoing violence in the region. In addressing these issues the article first explores the differentiation between the concepts of conflict and violence, before then engaging in a discussion of the ways in which conflict can not only be a positive force but may actually be constitutive of society itself. The article then looks at ways in which the state has acted to both catalyse and intensify destructive forms of conflict. Once these two issues have been addressed the article then moves on to explore the ways in which an awareness of these issues can be harnessed, by both donors and local communities working together in a form of constructive engagement, in the creation of more durable and effective forms of governance in the region.
Constructing 'traditional' concepts: The case of Maori governance
(2009-07-21T22:09:08Z) Warren, Te Rina
As colonisation infiltrated Māori societies, ‘traditional’ practices and concepts became dismantled, restricted to isolated domains, concealed, abandoned or adapted to contemporary settings. A colonial government has produced a contemporary form of Māori governance in which most people commonly associate with some type of ‘traditional’ governance system. Although the naming of such institutions has its own tradition, their assimilation into western governance systems merely provides the illusion of traditional control. Understanding that such processes have taken place provides a platform that can increase consciousness of how they can maintain some of their classically traditional structures and practices. This paper considers the case of Māori governance as an example highlighting how traditional knowledges must move from the peripheries of ‘knowing’ and re-establish themselves back at the centre.
The corporatisation of local body entities: A study of financial performance
(2003) Hooks, J. J.; van Staden, C. J.
The New Zealand electricity industry provides us with a unique opportunity to examine how entities responded to major restructuring of the industry. This research studies the financial performance of three entities, each with a different ownership structure, over a 15 year period from 1988 to 2002. The aim is to examine the possible influence of ownership type and corporatisation on the development and financial performance of the entities by examining the changes that took place from the pre-corporatisation period to the post-corporatisation period and comparing and contrasting the performance and funding of the three entities over that time. In this way an assessment is made of the possible influence of ownership type on financial performance. This research can be framed to some extent by agency theory aspects of positive accounting theory. In addition legitimacy theory has been used to explain the behaviour of managers and the process of organizations adapting to a changing environment. Both theories acknowledge the interaction of organizations and their environment. The comparison shows that at the end of the study period the council owned company was the smallest, in terms of total assets, of the three companies examined (although it was similar in size to the biggest one at the outset). The council owned company also returned most capital to its shareholders and is the most conservatively financed one of the three with only 10% debt at the end of 2002 compared to 28% for the trust-held company and 87% for the listed company. The listed company ended up being the biggest and the one with the highest gearing, the highest ROA and the highest profit margin. The study concludes that ownership structure did have an influence on financial performance and level of debt funding.
Creativity and class: Review essay
(2008-01-31T02:58:42Z) Prichard, Craig; Boon, Bronwyn; Bill, Amanda; Jones, Deborah
This essay offer a critical review of form of class analysis presented in the works of the economic geographer Richard Florida. In it we use the example of the sale of the New Zealand internet auction site Trade Me to the Australian media group Fairfax to illuminate some of the problematic features of Florida's work.
CSR and staff retention in New Zealand companies: A literature review
(Massey University. Department of Management and International Business, 2006) Eweje, Gabriel; Bentley, Tim
This working paper examines the notion that there is a relationship between CSR and staff retention in organisations. Studies have shown that people are becoming more aware of business activities in many countries. As such, companies with good CSR policies are being rewarded by consumers and this is manifested in companies’ financial position in the long term. On the other hand, consumers will punish companies with poor CSR reputation. This review is illustrated through an analysis of literature on corporate social responsibility intended to advance that there is a relationship between CSR and staff retention in organisations. By translating the general principles of CSR into business practices, by developing better measures of CSR, and by empowering and engaging employees, businesses are more likely to embrace CSR so that it penetrates all business activities.
The definition of "Insider" in section 3 of the securities markets Act 1988: A review and comparison with other jurisdictions
(2003) Su, Z.; Berkahn, M. A.
Statutory definitions of what constitutes an “insider” for the purposes of insider trading laws may be based on either a “person connection” approach or an “information connection” approach. The “person connection” approach defines “insider” by reference to the relationship of the person to the public issuer of securities, while the “information connection” approach considers anyone who has material price-sensitive information about the issuer to be an insider, regardless of his or her relationship to the issuer. In common with Japan, Hong Kong and China, New Zealand’s insider trading law — the Securities Markets Act 1988 — uses a person connection approach in its definition of “insider”. Other jurisdictions, however, including both the United Kingdom and Australia, have, to varying degrees, recently amended their definitions to reflect the information connection approach. The United States, although the first country to address the issue of insider trading, lacks a statutory definition of “insider” and instead relies on generally applicable laws against securities fraud. It has developed a definition with elements of both approaches. This paper reviews the definitions in use in the United States and in other countries (including New Zealand) which have been influenced by the American experience. It concludes that the narrow, relationship-based approach does not capture some conduct that may be damaging to the integrity of the securities market. A definition based on the information connection approach (perhaps combined with elements of the person connection approach) may therefore be preferable to New Zealand’s current definition.
Detecting Fraud in Chinese Listed Company Balance Sheets
(SSRN eLibrary, 2016-04-01) Wei, Y; Chen, JG; Wirth, CG
This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation. Prior practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.
The determinants of the accounting classification of convertible debt when managers have freedom of choice
(2005) Bishop, Helen E.
This study examines the accounting classification of convertible debt in an environment where there is the choice of debt, other capital funds or equity. Contracting theory suggests possible determinants of accounting choice. These are leverage, as a proxy for closeness to debt covenants, the relative size of the convertible financial instrument issued and the contractual terms of the instrument. Two measures of leverage are used. One is debt to earnings before interest, tax, depreciation and amortisation (EBITDA). This variable has been included as it is the most commonly used ratio in debt covenants. The second measure is debt to net tangible assets as this ratio, or similar ratios, have been used in previous accounting studies to proxy for closeness to debt covenants. As leverage ratios tend to vary between industries I identify whether each firm is above or below their industry average. I find that the best predictor of the accounting classification choice is the contractual terms of the instrument. The two debt covenants derived hypotheses are not supported. The leverage of the issuer and the relative size of the issue have no significant influence on the choice of classification.
Determiners of accuracy when making an expected duration estimation: The role of ‘past’ event/task saliency
(Massey University. Department of Management and International Business, 2006) Forsyth, Darryl
One of the important ‘skills’ which is associated with effective time management is the ability to accurately estimate the probable duration of a to-be-scheduled event or task. The present study explored the effect that presenting a highly salient, similar to-be-estimated task had on a subsequent task estimate. Participants in this experiment tended to allocate significantly less time to the completion of a task if they had previously estimated the expected duration of a similar, shorter task. Conversely, they tended to allocate significantly more time to the completion of a task if they had previously estimated the expected duration of a similar but longer task. The results are discussed in relation to future developments in scheduling/time management software.
The development of a strategic control framework and its relationship with management accounting
(2001) Durden, C. H.
Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus.
The development of social and environmental accounting research 1995-2000
(2000) Mathews, M. R.
This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991- 1995. The literature was classified into several sub-groups including empirical studies, normative statements, philosophical discussion, non-accounting literature, teaching programmes and text books, regulatory frameworks, and other reviews. In this review a number of new sub-categories have been employed as appropriate. The author is able to conclude on an optimistic note. The additions to the literature during the period 1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced than previously, and this, when added to their enthusiasm should lead to penetrating observations and commentaries over the next five years.
Devolved school-based financial management in New Zealand : observations on the conformity patterns of school organisations to change
(2003) Tooley, S.; Guthrie, J.
This paper examines the intent and consequences of ‘new’ financial management (the ‘New Public Financial Management’) (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989 administrative reform of the NZ education system was predicated on a particular view of public sector management, which was characterised by the umbrella heading of ‘New Public Management’ (NPM). It was claimed that NPFM provided a link between the sets of values highlighted through the NPM reform process and the internal workings of various public sector organisations. The study provides case studies of the organisational financial management practices of four schools, some ten years after the reform. The observed practices are analysed and interpreted within a theoretical framework comprising two competing theories of change – NPM which provides the ‘normative’ intent for public sector organisational change, and institutional theory that offers an explanation of the ‘operational’ consequences of public sector organisational (i.e. schools) response to change. The findings suggest that accounting and management technologies have served a useful, political purpose, although not in the way espoused by NPM proponents.
The effect that rounding to prototypical values has on expected duration estimation accuracy
(Massey University. Department of Management and International Business, 2006) Forsyth, Darryl; Burt, Christopher
The scheduling component of the time management process was used as a ‘paradigm’ to investigate the estimation of duration of future tasks. Two experiments looked at the effect that the tendency to provide estimates in the form of rounded close approximations had on estimation accuracy. Additionally, the two experiments investigated whether grouping tasks together prior to scheduling would decrease duration estimation error. The majority of estimates provided in both experiments were categorised as rounded close approximations, and were overestimates of the actual time required to complete the experimental tasks. The grouping together of the relatively short tasks used in Experiment 1 resulted in a significant increase in estimation accuracy. A similar result was found in Experiment 2 for relatively long tasks. The results are discussed in relation to the basic processes used to estimate the duration of future tasks, and means by which these scheduling activities can be improved.

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