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Assessment of budget compliance: Evidence from the Nigerian public sector
Get PDFPurpose: Evidence suggests that the federal government annually budgets and appropriates amounts for both capital and recurrent expenditure to various ministries, departments, and agencies, yet there is no impact on the ordinary citizen on the street. The question is whether it is a result of non-compliance with budgets or other factors hindering budget compliance. In addition, the federal government introduced different policies to fast-track the process of budgeting and public expenditure; several factors have prolonged the period of the current economic recession. From the fiscal policy side, delays in budget approval and implementation are major challenges. Against this background, this study examines factors that influence budget compliance and in relationship with variance in Nigeria.
Methodology: The data was gathered from secondary sources and analysed using the Engle-Granger co-integration test and the augmented Dickey-Fuller (ADF) test (Units root test).
Findings: The findings revealed that corruption, political stability, and type of government have a significant negative relationship with variance. Additionally, corruption and crude oil prices show a negative effect on actual total expenditure. However, Gross Domestic Product (GDP) and revenue are positively significant with budget variance and actual total expenditure.
Limitations/Implications: This study illustrates evidence relevance to the public and academic debates about how government should use all the institutions at their disposal to minimise corruption since corruption reduces the variance and actual total expenditure. In addition, since crude oil price hinder government expenditure, the federal government should focus more on other source of revenue for budget apart from crude oil.
Originality: This study provides the effect of corruption, crude oil price, political stability and the type of government, as indicators for budget compliance on the variance and total actual expenditure. As a result, this study contributes to the literature in the area of budgeting system for the public sector in developing countries with specific focus on Nigeria
Climate science is critical to New Zealand's response to climate change
Get PDFWe are already experiencing an increase in the frequency and severity of climate-related events. Back-to-back climate disruptions such as tropical cyclones, droughts and marine heatwaves are having significant social, environmental and economic costs on the country. Climate science is vital if the country is to have the information needed to adapt to climate change, but the current absence of a clear research investment strategy risks the country's capacity to provide this information
Frances Hodgkins’ Cataracts
Get PDFAs Vickie Hearnshaw and Mark Stocker have explained, the late work of Frances Hodgkins was affected by her cataracts,[i] which are very common at 70 years of age.[ii] As her cataracts progressed, her use of colour shifted to muted tones and earthy hues; her compositions were simplified, with broader brushwork and fewer details apparent.
 
Introduction
Get PDFIn 2013 I edited the final issue (as I was dismayed to discover afterwards) of the Journal of New Zealand Art History (JONZAH). It is a pleasure, then, to write this introduction for a special issue of the Journal of New Zealand Studies (JNZS) devoted to New Zealand art history. The quantity and quality of the articles in this issue go a considerable way to filling the void left by JONZAH in the intervening decade, even if the loss of a dedicated double-blind peer-reviewed journal remains keenly felt
The Law of Excluded Middle and Berry’s Paradox... Finally
Get PDFThis is the culmination of a discussion on Berry's Paradox with Graham Priest, over an extended period from 1983 to 2019, the central point being whether the Paradox can be avoided or not by removal of the Law of Excluded Middle (LEM). Priest is of the view that a form of the Paradox can be derived without the LEM, whilst Brady disputes this. We start by conceptualizing negation in the logic MC of meaning containment and introduce the LEM as part of the classical recapture. We then examine the usage of the LEM in some other paradoxes and see that it is applied to cases of self-reference. In relation to Priest's [2019] paper, we go on to find a similar use of the LEM in Priest's derivation of Berry's Paradox. However, it is found to be deeper and trickier than other paradoxes, requiring a special effort to untangle the relationships between the LEM, self-reference and meta-theoretic influence. We then examine Brady's previous formalization of Berry's Paradox, considering Brady's most recent view of restricted quantification and his recursive account of the least number satisfying a property. We show that neither of these methods can be used to formalize the paradox. We also examine the inductive shapes for the Substitution of Identity Rule for intensional and extensional identities, while conceding Priest's point, made in [2019], that his shape of Substitution of Identity is not relevant to his proof of Berry's Paradox
Going for Gold: New Zealand houses in the 60s through the veil of the NZIA Bronze Medals
Get PDFIn 1926 the New Zealand Institute of Architects instituted a Gold, Silver, Bronze Medal system to recognise its members' work. By the 1960s, the Bronze Medal recognised the best designed single-unit house. The award system appears to have been a strict one, the Institute feeling no obligation to award the Bronze Medal in 1962, 1964 and 1969. This paper looks at the seven houses recognised by the Bronze Award in the 1960s
The New Zealand Association of Scientists Awards for 2024
Get PDFThe New Zeland Association of Scientists Awards for 2024 - Citation
An integrated industrial risk assessment methodology for accident safety, chronic health, and chemical exposure
Get PDFContext – Industrial safety primarily uses ISO31000 risk assessment based on consequence and likelihood to anticipate and prevent accidents. The method focuses on avoiding the occurrence of temporally immediate biophysical harm. Chronic health conditions are more difficult to include, as the harm is not necessarily immediate and the consequences can remain long after the hazardous event is removed. Furthermore the consequence scales vary for the different hazards. In the case of chemical hazards, the Globally Harmonised System (GHS7) measures these by severity (dose required for death), but this metric is incompatible with the graduated harm scales used in ISO31000. Consequently it is difficult to include chemical hazards in the methods used for other workplace hazards. There is a need for a single integrated method that can accommodate all aspects of industrial safety.
Approach – The GHS7 chemical exposure scale is reworked and extended to non-death outcomes to make it compatible with the ISO31000 Risk management approach.
Originality – A set of three harmonised consequence scales are developed for safety (immediate accident consequences), health (long term & chronic ill-health), and chemical exposure (death as well as less severe outcomes). This allows a single ISO31000 compliant methodology to be used
Poster: A Safe and Responsible Work Life in NZ Dairy Farming
No full textA Master of Health Research Pilot: Workplace Health and Safety at Victoria University of Wellington, used the Nordic Occupational Safety Climate Questionnaire (Kines, 2011) for the first time in a NZ industry. It was undertaken in dairy milking sheds, and determined the workgroup had low perceptions of safety. It followed with interviews of owner/managers, answering safety-based questions from domains of the NOSACQ-50. The findings and discussion formed the basis for PhD research
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