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The impact of a new accounting standard on financial reporting by Waikato Institute of Technology
Get PDFThe Waikato Institute of Technology (Wintec) is a Tertiary Education Institution that is domiciled and operates in New Zealand. As a public benefit entity (PBE), Wintec prepares its financial statements in compliance with the suite of PBE accounting standards. The service performance reporting standard, issued in November 2017, potentially may affect the reporting process of Wintec. This research aims to determine the impact that the newly issued standard PBE FRS 48 - Service Performance Reporting will have on the annual report of Wintec. A structured interview with a member of Wintec's finance team was chosen as a primary method. Alongside the interview, a comparative analysis of Wintec’s statement of service performance and the requirements of the newly issued standard was conducted.
The study found weaknesses of the shop through learning the present inventory management system of the shop, and suggestions has been completed to progress the technique. The suggestions were completed through the previous studies and from the interviews
Comparing reporting of MYOB Enterprise Reporter vs Xero HQ Reporter
Get PDFABC Chartered Accountants is a public accounting practice located in Te Awamutu, providing professional accounting services to a range of clients. MYOB Enterprise (MYOB AE) is used as office accounting software, and financial statements are produced by MYOB AE reporter.
This research compares reporting of the existing MYOB AE reporter with Xero HQ reporter, as an alternative for compliance, efficiency, consistency, and report customizing process, and also to find out any other additional reports that Xero HQ can produce compared to MYOB AE.
Semi-structured interviews were used to investigate the insight of MYOB AE reporter and Xero HQ reporter. Actual MYOB AE software, together with some MYOB supporting materials, were used (MYOB. Reporter 3.3.help Designing & Generating reports for your practice .Reporter 3.2) and Xero reporting videos (Xero Partner Resources. 2018), with some Xero reporting information published from Xero (www Xero.com/report template in action) were used.
The major findings are that MYOB AE and Xero HQ offer compliance reporting templates for different types of entities. Both software allow customised reports to reflect practice preferences. Customising reports help to keep report consistency and report efficiency at the practice. When customising reports in MYOB AE, formats are created, and in Xero HQ Rich Text Editor, Layout Editor and Report Setting Editor are used. When customizing reports, the time spend on planning a new report will maximize the benefit to the practice. So, the difference between the two reporters is the method of customizing reports
Identifying customer satisfaction at New Lives Animal Rescue Opshop
Get PDFNew lives animal rescue is a registered charity which is rescuing and rehoming almost all kinds of animals. They collect donated goods from people and sell those items at second hand price through the Opshop. All money obtained by the Opshop goes to the shelter home. They have two Opshops, located at Hamilton and Cambridge. The research work was held at New Lives Animal Rescue Opshop, Grey Street, Hamilton. The research topic was to identify customer satisfaction at the Opshop, as well as, how to maintain customer satisfaction in the future. Competitors for this Opshop include the Salvation Army and New Zealand Red Cross.
The quantitative method research methodology was used is choosing the survey method to identify customer satisfaction. The customer survey was held at the Opshop. Thirty customers participated in this survey. Every customer was given 10 minutes to complete the survey. The limitations of the research work were time and money.
There were 23% male and 77% female customers participating in the customer survey. Almost 50% of the customers were more than 50 years old. Almost 80% of customers were satisfied with this Opshop. The customers have natural views about the quality of products. Regarding customer loyalty, almost 40% claimed that this was their first purchase. The other 60% people are very loyal to the shop. I found that most of the customers were very likely to recommend this shop to their friends and family members. Almost 77% of customers were fully satisfied with the store location. The customers however were not very satisfied with the price of the products available in the Opshop. The research has concluded with recommendations to be made for further customer satisfaction at New Lives Animal Rescue Opshop
Mimetic Photobook exhibited at the Singapore International Photography Festival 2018.
No full textThe fast-growing interest in photobooks worldwide has paved a new way for showcasing and appreciating photography in Asia.
The SIPF Photobook Open Call hopes to foster greater creative exchange and bring fresh inspiration to the local scene, by assembling a collection of the most creative photobooks from all over the world in one exhibition.
In this inaugural edition, 82 finalists are selected out of over 200 submissions by an international panel. The finalist showcase debuts in Singapore and will eventually travel to other Asian cities to engage a wider audience
Social Media Security for the New Age Business (NZ Specific)
Get PDFThe presentation was answering four fundamental questions that relate to most businesses in NZ :
How to secure our social media platforms?
What are social media risks?
What can we sue or be sued for?
What are privacy and ethical issues surrounding social media use?
The presentation was made to a research oriented audience and industry professionals who came for the NZ TechWeek at Hamilton on 25 May 2018
Writing about the ‘how’ of research.
No full textKai Tiaki Nursing Research is interested in publishing research on New Zealand studies that have relevance for nursing practice, education and management. While it is important to share the findings of research, articles that show how researchers have managed the ‘how’, or the process of conducting research, may usefully inform other researchers, particularly nurses who are beginning the research journey. Gifford and Cvitanovic (2018) published an article in last month’s Kai Tiaki Nursing Zealand journal exploring their experience of conducting research on a smokefree model for Māori nurses. These authors noted some of the challenges they experienced in launching a pilot study to test their model, including gaining multi-site institutional ethics approval, recruiting researchers to manage the multi-site ‘roll out’ of the study within the complex institutional structures, and organisational accountabilities of differing nursing schools. Recruiting sufficient participants to make the study viable was another issue, given the focus that nursing students have on meeting the formal study requirements of the programme they are enrolled in. Gifford and Cvitanovic conclude their article with a summary of recommendations to overcome the barriers they experienced in attempting to launch the pilot study
Field-based initial teacher education in Aotearoa New Zealand: Opportunities, tensions and uncertainties.
No full textField-based initial teacher education (FBITE) is one of the delivery models of an accredited qualification for early childhood education teachers that exists in Aotearoa New Zealand. Students undertaking FBITE are immersed in a vocation and as such become apprentices to their future careers as teachers during their three year full-time degree programme. Literature reports that this model is growing in popularity and provides significant opportunities for students who choose to undertake their initial teacher education qualification in this way. However, it is not without tensions and uncertainties for these student teachers. This study sought to understand the opportunities students were given while participating in FBITE and also any of the uncertainties faced by student teachers as they balance their academic and practice based responsibilities alongside memberships of their differing Communities of Practice. It also investigated factors that impact on student wellbeing as they negotiate the inherent tensions that inform and guide notions of best practice aspirations. Using a socio-cultural contextual framework and a qualitative survey this study captures student teachers insights about their initial teacher education training in a time where uncertainty prevails in the early childhood education sector in Aotearoa New Zealand. The study found a mixture of optimism and security for some but apprehension and uncertainty for others as they negotiated their roles as student and employee/volunteer in their practice communities and academic institution. The study recommended that despite field-based programmes being well established there is merit and necessity in further understanding the positioning of student teachers in such a programme, in particular student teacher resilience. These findings are useful in the context of Initial Teacher Education providers as they review and redevelop current programmes to better meet the needs of the early childhood education sector and curriculum requirements
Run mummy run: Inspiring women to be fit, healthy and happy
No full textIf you're a mum who wants to run, there's nothing stopping you!
When busy mum Leanne Davies set up a social media group for her and a couple of friends to encourage one another to go running, she never imagined it would quickly become a nationwide network of thousands of women, all sharing a passion for the sport and a penchant for colourful compression socks.
Gathering the very best of the advice and tips from the Run Mummy Run network, Leanne and co-writer Lucy have created this comprehensive beginner’s guide to running that includes sections on:
From starting with a Couch To 5k plan to building up the confidence to race
Fitting in running around work and family life
Overcoming barriers to exercise
How to keep on running when motivation wanes, and much more!
Not just your average practical go-to, this book is filled with down-to-earth advice, training schedules and inspirational stories that’ll help you to be fit, healthy and happy
The extent to which businesses in New Zealand are willing to pay carbon tax and other related mechanisms of carbon pricing.
Get PDFGlobal climate change is the most critical environmental and economic problem that must be addressed. Failure to address the issue of climate change will result in catastrophic and irreversible damage to natural resources. Issues around climate change have been created by problems caused by industrial pollution and reckless deforestation for commercial gains. Therefore, corporations and businesses should be held accountable for damage they cause. The release of greenhouse gasses should be eliminated or reduced and one way to achieve this is by introducing carbon tax. The aim of this research is to determine the awareness and acceptance of carbon tax and carbon related pricing for businesses in New Zealand. This research included different businesses from different sectors to obtain generalisable results. Quantitative data was gathered from 15 businesses using a closed questionnaire. The data gathered by the survey were than analysed using a percentage approach. The research found that the businesses were aware of carbon tax and its importance. The majority of the businesses were prepared to incur extra carbon tax cost however, preferring the upstream method of taxation as they will be taxed based on quantum of emission. The literature and survey agree that revenue collected from carbon tax and related pricing should be used to fund research to reduce carbon emission and present carbon levels to the desired levels to protect the environment and ensure human existence
NZ charity: Building trust with donors through transparency.
Get PDFTransparency is not as simple as just making organisational information available, as trustworthiness of charity practices would be evaluated by donors. This study explores the importance of transparency in building trust of donors in a New Zealand context. This study used a qualitative method in which data was collected primarily through a face to face interview with five charity donors in the Waikato region. The discussions focused on identifying the expectations of donors in regard to transparency, and how their assessments of transparency affect their donation decisions. Data collected during the interview was analysed using a thematic analysis approach. This study discovered that transparency is a trust-building tool based on honesty relationships. In addition, this study revealed that the more transparent a charity is about their weaknesses, the more trustworthy the charity is viewed to be by donors. However, even though the level of influence of transparency is high, the nature of the service provided by the charity is the key factor in finalising donor’s donation decisions. This study concluded that donors are more interested in knowing that their money is making positive differences in the lives of the Waikato community rather than how their donation was used. Therefore, this study recommends more workshops on transparency to assist charities to provide quality reporting regarding outcome rather than output. This study also suggests more training on how to prepare financial reports, especially for charities with volunteer staff, as a basis to improve compliance and enhance greater transparency