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Statement of service performance reporting: A study of tier three registered charities in New Zealand
No full textCharities have been an important component of most societies throughout human history. For as long as there are groups and individuals in need of help that they are not able to provide for themselves, charities have been there to assist. Furthermore, the drive to provide help to those in need is a defining expression of human civility. Charitable organisations emerged as individuals banded together, united by a commitment to addressing a specific need, to consolidate their resources both physical and mental. They were also a means for rallying the cause and gathering the resources required in the same way a company issues share to the general public.
The growth of their activities across the charitable sector has triggered a call for them to be more accountable. While shareholders will have entitlement to an account of the financial activities and performance of the company, they have an interest in, the same is not the case for those that make donations to charities. Since the “return” that donors would deem relevant from a charity is an account of the non-financial impact they have made, the inclusion of a statement of service performance (SSP) has been added to the list of mandated disclosures.
This study provides an analysis of the reporting quality across 94 charities listed on the New Zealand Charities Register with the charitable purpose of the advancement of religion. Using a documentary analysis approach, the study finds that the quality of the SSP reporting is influenced by the size of the charitable organisation and a potential misalignment between the format offered by the External Reporting Board (XRB) and what the charities chose to disclose.
The findings suggest religious-based charities compile the SSP motivated by compliance rather than informing their stakeholders and contributors of the charitable outcomes they have achieved. The findings from the study will help inform policymakers and regulators that a one size fits all format for the statement of service performance is inappropriate and potentially counterproductive to the needs of the charity, the groups and individuals they aim to serve and the donors who support their vision
Monitoring infection load of oxyurid (nematoda) and Isospora (coccidia) in captive inland bearded dragons (Pogona vitticeps)
No full textEndoparasites, such as helminths and protozoans, have been associated with mortality and gastrointestinal disease in reptiles, with particularly high prevalence observed in pet reptiles. We conducted an observational study on six juvenile captive inland bearded dragons (Pogona vitticeps), to monitor the presence and estimate the abundance of intestinal endoparasite via faecal samples (egg counts using modified McMaster) over three months. We detected two types of endoparasites, coccidia Isospora sp. and oxyurid Phyrngodon sp. Oxyurid nematode ova shed almost 2.5 times higher egg count per gram of faeces in the afternoon compared to the morning, but the estimated egg counts did not significantly vary from August to October 2022. In contrast, for Isospora, there was no difference in oocyst counts between the two times of day sampled, but the shedding of Isospora oocyst increased over the three months. Often Isospora sp. are recorded to be highly pathogenic and can cause mortality in juvenile reptiles, whereas oxyurid are regarded as beneficial to their host unless they are found in high burdens. In this study, we did not find any significant association between the estimated quantity of egg / oocyst and the body condition of the dragons during the three months. Further studies are required to investigate pathogenicity or benefit of oxyurid to their hosts at different development stages. Finally, the storage period between collection and egg / oocyst quantification varied in this study, which may affect the estimated count of the eggs or oocysts. However, we did not find any apparent influence on time when faecal samples were processed to the number of eggs / oocysts that we counted
Watchpoints for consideration when utilising a VDI network to teach Archicad BIM software within an educational programme
No full textThis research identifies factors to be considered in the adoption of a virtual desktop infrastructure (VDI) accommodating the software needs of a tertiary institution. The study discusses the potential advantages and disadvantages of VDI, focusing specifically on the performance of the architectural software Archicad when used virtually. The findings will be relevant to similar programmes, such as Revit, and software used in other disciplines, especially where processing power is important. Aims discussed include reducing high-specification computers rarely used to capacity, assessing user experience, and feasibility of VDI remote access. Primarily a case study, this project centres around delivery of papers in the New Zealand Diploma of Architectural Technology programme at Unitec | Te Pūkenga that employ Archicad. Software efficiency and performance was monitored throughout teaching across numerous semesters. Incidents were logged and VDI operation tracked, especially during complex tasks such as image rendering. Load testing was also carried out to assess the implications of large user numbers simultaneously performing such complex tasks. Project findings indicate that Archicad performance depends on the design and specification of the virtual platform. Factors such as processing power, RAM allocation and ratio of users to virtual machines (VM)s proved crucial. Tasks executed by the software and how software itself uses hardware are other considerations. This research is important, as its findings could influence the information technology strategies of both academic institutions and industry in coming years. Virtual computing provides many benefits, and this project could provide the confidence for stakeholders to adopt new strategies using VDI instead of the traditional approach of computers with locally installed software applications
Real effects channel of the economic value of integrated reporting assurance: Impacts of integrated reporting assurance on the managerial investment efficiency
No full textBackground
Motivation and objectives
Investment efficiency
Role of assurance
Hypotheses
Methodology
Research models
Descriptive statistics
Results
Robustness tests
Summary finding
Smart beekeeping using IoT & ML
No full textOUTLINE
1 Introduction
2 Intelligent beehive monitoring
3 Proposed system
4 Data collection
5 Conclusio
A holistic approach to enhancing students’ academic writing
No full textStrategies to provide holistic approach to academic writing
Develop positive relationships - building relationships
Showing empathy
Being flexible
Understanding cultural and learning differences
Structure of writing - Oriental - English
Threshold concept of academic writing
Explicit teaching
Positive feedback
Use questions to develop learners’ critical thinking skills
Reflection
Conclusion
Reference
Small decisions towards social justice: How leaders of not-for-profit social services can be supported to include social justice in decision-making
No full textThis thesis explores how leaders of not-for-profit (NFP) social services in Aotearoa New Zealand can uphold social justice in our leadership practice.
NFPs in Aotearoa New Zealand must confront some distinct challenges if they want to uphold social justice. There is little large-scale philanthropy in Aotearoa New Zealand and a dependence on government contracts. NFP organisations and their leaders therefore face the daily possibility of mission and culture drift as they struggle to meet government operating requirements and measures of success. These requirements and measures can create tension with and prioritise other outcomes over social justice.
The research question for my thesis asks how I can support myself and other NFP social service leaders to include social justice in our leadership practice and in particular, our decision-making?
Exploring this question of the relationship between social justice and the practicalities of leadership is important to the achievement of social justice. It is my experience as a leader focused on social justice that a more just and equitable society is created not only through big policy and economic shifts, but also through daily small decisions by organisations who work to support vulnerable individuals and communities. Daily decisions demonstrate, or not, the focus on social justice and can help to determine whether a context is shifted towards something more just.
The application of ‘positive for social justice values’ is identified as an important focus in this thesis. There are many discussions in the literature about how leaders can and should use values, and multiple training opportunities. However, leaders of NFPs, due to the complexity, and busyness of their roles, and often a lack of budget, may not be able to use these resources. I was interested to discover what might be practice-useful in daily leadership life.
To explore my research question, I used a range of qualitative methodologies and methods. Using evocative autoethnography, I critically reflected on my own experience as a leader, and wove this throughout the thesis, in a practice-reflection-research loop in which my practice impacted on my research and my research on my practice. To gain data and perspective beyond my own experience, I interviewed 16 NFP leaders, and explored with them how they understood the task of leading social justice and what helped them to do so. Using narrative rich methods, I created a factual/fictional story to both communicate the findings of my interviews and demonstrate one answer to my research question – the usefulness of story as a supportive decision-making tool. Three practice stories show the progression of my thinking about the place of values, and of story, within social justice focused leadership and decision-making. A story tool, used in my own practice, and also workshopped with leaders, arises out of and is included within the factual/fictional communication of findings.
‘Positive for social justice values,’ deeply held and used in daily leadership practice emerged as a key finding of the research. When as leaders we lead and decide through values, we create the space for social justice of occur. ‘Positive for social justice’ values link vision and pragmatism, supporting a visionary-pragmatic approach that is required by leaders who want to consistently shift their contexts towards justice. To uphold values, leaders need practice-useful tools to support them ‘in the moment.’ Story emerged from the research as a useful tool to support leaders to uphold values in their decision-making and as a contribution to research itself.
This thesis might therefore be useful to other NFP leaders, boards of governance or anyone working within the NFP sector who seeks to uphold social justice-orientated values within the pressured, complex and competitive environment in which such organisations now exist. While my aim has been to understand how NFP leaders can be supported, there is potential for this work to go beyond the NFP sector to leaders in other sectors who have an orientation towards social justice. This thesis also contributes through its creative approach to communicating data analysis using factual/fictional story, which makes research potentially more accessible and usable in practice situations
Occupational therapists in Aotearoa responding to community need
No full textWithin occupational therapy, there is an increasing focus on integrating healthcare and community development practices to address issues of marginalisation and social injustice. Occupational therapists recognise their potential contribution to areas of community practice, utilising their occupational perspective to address contextual barriers facing communities, and enhancing opportunities for occupational engagement.
The primary aim of this research was to explore how Aotearoa-based occupational therapists respond to the occupational needs of communities and integrate their occupational perspective while working alongside communities. Utilising an interpretive descriptive methodology, interviews were carried out with five participants from a range of locations and communities throughout Aotearoa. Participants were asked to reflect on how their professional background informed the ways they work alongside their respective communities, factors that supported and challenged their practice, and their hopes for the future of community practices.
Participating therapists described working with a diverse range of communities, but uniformly identified the ‘doing’ perspective as the unique contribution they made as occupational therapists working in these roles. Participants emphasised how the occupational perspective grounded their professional identity, and enabled them to identify and respond to the different occupational needs present within their communities.
The findings revealed that therapists practising in community-responsive roles undergo a process of ‘being,’ ‘becoming,’ and ‘belonging.’ These roles challenge established ideas of what it means to ‘be’ an occupational therapist, and present a range of supports and challenges while ‘becoming’ a therapist who works with communities. Additionally, therapists must navigate where they ‘belong’ within the occupational therapy profession and broader social context.
This research has demonstrated how occupational therapists apply their ‘doing’ perspective to empower communities and increase opportunities for participation. It has also shown that validation and support from the occupational therapy profession are essential for these therapists to feel confident and enthusiastic about their unique contributions with Aotearoa communities. Recommendations from this research include raising awareness of community practices, engaging in critical reflection on underlying discourses informing occupational therapy practice and professional identity, and promotion of cultural safety and recognition of te ao Māori. It is hoped that these recommendations will support the development of community-responsive roles within Aotearoa
An overview of radiochemical identity and radiochemical purity of 18F-FDG and factor affecting the RCP
No full textINTRODUCTION
The radiopharmaceutical known as fluorodeoxyglucose (18F-FDG) is the one that is utilised most frequently in PET-CT imaging. In the first place, it is applied to the diagnosis and evaluation of various stages of cancer. Because it has such a wide variety of applications, the use of 18F-FDG has expanded. In order to produce 18F-FDG, a multi-step procedure must be followed. These steps include the following: production of 18F-fluoride in a cyclotron by bombarding 16O-water with a proton beam; trapping of 18F-fluoride in an ion exchange column (QMA) in the synthesis module; elution of 18F-fluoride from the QMA column by TBA or Kryprofix solution; azeotropic drying; mannose triflate Following the completion of the purification process, the final product is collected in a sterile vial after going through a sterile filter with a pore size of 0.22 microns and being further filtered. Both the radiochemical identity (RI) and the radiochemical purity (RCP) are essential quality control characteristics; hence, it is essential that they be evaluated using techniques that have been authorised and validated, and the findings of the test need to satisfy the requirements for batch release. A low RCP can result in a low target-to-non-target ratio, an increase in blood pool or background activity, poor picture quality, a compromised diagnosis, and an increased radiation dosage to the patient as a result of a change in the biological half-life or the necessity of a repeat examination
