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    16168 research outputs found

    “Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals

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    Purpose: The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”. Design/methodology/approach: This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally. Findings: The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs. Originality/value: This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit and hybrid sectors in advancing the achievement of SDGs

    Food rescue in New Zealand: A sector in transformation

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    The COVID-19 pandemic significantly impacted New Zealand’s food rescue sector, exposing vulnerabilities and spurring opportunities. Through 18 qualitative interviews and secondary data, this report explores the post-pandemic changes in the sector. First, the food rescue ecosystem has been significantly reshaped through the emergence of new actors and an increase in actors creating new dynamics in the sector. Second, with the shifts in funding post-pandemic, organisations have been exploring new ways of generating revenue but are also struggling with infrastructural and resource issues. Third, to meet community needs, food rescue organisations have cultivated capacities to innovate new practices. Fourth, the sector is showing clear signs of professionalisation including the standardisation and normalisation of practices, the creation of frameworks and the emergence of clearer boundaries around the field. And fifth, our interviewees are raising questions about the purpose and raison d’être of the sector. Those changes highlight three main challenges for the sector. First, the sector is facing a number of paradoxical tensions: collaborating vs competing, efficiency vs relational focus, standardising vs improvising, food insecurity vs food waste and acting locally vs nationally. Although those tensions are not all entirely new, they have become increasingly salient post-COVID. Another challenge is the need for organisations to adapt to the constant changes and build resilience. And the third challenge requires thinking beyond the sector to address the systemic issues of food waste and food insecurity. Recognising and addressing those challenges is necessary for the food rescue to continue to develop and adapt but also to remain societally relevant

    Modelling post-earthquake building recovery under human resource constraints

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    Demand surge phenomenon as a result of shortages of human resources needed for post-disaster recovery and reconstruction can be detrimental to recovery outcomes. To quantify the impact of human resource constraints on the recovery of an urban environment, this research introduces a novel Dynamic Stochastic Queuing (DSQ) model, revealing such dynamic interplays over time. Central to this model is the incorporation of a spectrum of socioeconomic factors to formulate optimal recovery strategies under different dynamic resource mobilisation patterns. A recovery efficiency index is defined and employed as a proxy to facilitate comparisons across diverse recovery strategies. A case study is presented to illustrate the application of the model by simulating the building recovery of a portfolio of residential buildings in New Zealand following the 2010–2011 Canterbury Earthquake Sequence (CES). The findings indicate that proactive resource mobilisation strategies can significantly enhance both recovery efficiency and speed. It becomes possible to shorten the post-disaster recovery time significantly by strategically sequencing repairs of damaged structures while taking into account resource mobilisation strategies

    A latent profile analysis of the Big Five personality and mindfulness traits in the general population

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    Understanding how personality and mindfulness traits influence responses to health and wellbeing interventions is important for improving their effectiveness, in particular since there is likely not a one-size-fits-all approach for mindfulness. While various interventions show overall benefits, individual differences likely determine optimal intervention types and doses. A multinational sample of 636 general population adults (57.2 % female) completed self-report measures of personality and mindfulness traits, and state positive and negative affect scales before being randomly assigned to a single mindfulness practice of 5-min, 20-min, or an active control, after which state scales were completed again. The personality and mindfulness data were subjected to latent profile analysis, revealing three profiles, labelled 1) Mindful-adaptive, 2) Reserved-disengaged, and 3) Ruminative-preoccupied. Secondary analyses showed significant medium to large effects for profile 3 (Ruminative-preoccupied) across all groups. For profile 2 (Reserved-disengaged), shorter mindfulness practice had a significant medium to large effect. No significant interactions were found for profile 1 (Mindful-adaptive). Findings suggest that personality-mindfulness profiles predict differential responses to brief interventions. This has practical implications for personalizing health and wellbeing interventions based on individual personality characteristics. Our study provides a novel person-centered approach to understanding intervention effectiveness through personality profiling

    Incremental Capacity and Voltammetry of Batteries, and Implications for Electrochemical Impedance Spectroscopy

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    Incremental capacity analysis (ICA), where incremental charge (Q) movements associated with changes in potential are tracked, and cyclic voltammetry (CV), where current response to a linear voltage sweep is recorded, are used to investigate the properties of electrochemical systems. Electrochemical impedance spectroscopy (EIS), on the other hand, is a powerful, non-destructive technique that can be used to determine small-signal AC impedance over a wide frequency range. It is frequently used to design battery equivalent-circuit models. This manuscript explores the relationships between ICA, CV and EIS and demonstrates how sweep rate in CV is related to charging (C) rate in ICA. In addition, it shows the connection between observations linked to rate of charge movement in CV and ICA and intermittent, irregular behavior seen in EIS when performed on a battery. It also explains the use of an additional DC stimulus during EIS to ensure reliability of battery impedance data and to facilitate equivalent-circuit modeling, and suggests a method for obtaining data analogous to CV from a whole battery without risking its destruction

    Harmonies of the universe

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    Harmonies of the Universe - Physics and Music with Dr Simon Taylor. Presented on Monday 26 May 2025, University of Waikato, Tauranga campus. There were episodes of live music to accompany the lecture. An evening where both worlds met, and a wonderful opportunity to discuss the connections and explore: • Musical Intervals and Physics • Natural Frequencies in Nature • Cultural Perspective

    A descriptive study exploring the potential benefits of a model train club community for children with developmental disabilities

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    Approximately 1 in 100 individuals in New Zealand are diagnosed with autism spectrum disorder (ASD), facing significant challenges in socialisation and communication. Identifying effective methods to enhance these skills is important, as difficulties can lead to adversity in independent living, employment, and relationships. Research indicates that utilising items of interest can boost social interaction motivations in autistic individuals. For example, Le Goff’s study demonstrated how structured, interest-based activities like LEGO can promote social engagement. Building on Le Goff’s (2004) findings, this study examined opportunities for facilitating social interactions and communication among autistic children through a model train club. A mixed-methods approach was applied, gathering data via observations, caregiver interviews, a volunteer focus group, and case studies. Observational data confirmed instances of social interaction and engagement with trains. Caregiver interviews revealed the club’s beneficial impact on their children and their reasons for ongoing involvement. The volunteer focus group expressed dedication to maintaining an inclusive and engaging atmosphere, emphasising the club's social value. Meanwhile, case studies showed that neurodivergent individuals participated in social interactions, joint attention, and engagement with trains within this environment. The findings indicate that the model train club is a valuable space for neurodivergent children, particularly those with milder autism, to practice and improve their social interaction skills in a supportive setting

    Participant observation

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    As a method, observation has its roots in a particular branch of anthropology - that of ethnology - and, at its core, involves the immersion of the researcher in a social setting. In turn, observation involves the ‘systematic recording’ of cultural and human behaviour, inclusive of activities, rituals, and relationships. This makes observation well-suited to produce detailed context-specific accounts of coaching practice that move beyond overly reductionist descriptions. The use of observation as a method has evolved over time to become compatible with a range of theoretical, ontological, and epistemological positions. Although traditionally positioned as separate from the conditions and practices under study, observation is neither neutral nor culturally-free and depends on the participation and involvement of the researcher. This chapter addresses the possibilities of observation as a method for exploring sports coaching contexts. Our aim is to provide readers with some points of entry for employing participant observation, including some paradigmatic, theoretical, and reflexive considerations

    Protecting the heartwood: How can tikanga Māori and mātauranga Māori inform the construction of digital identities and relational responsibilities to data in Aotearoa New Zealand?

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    A report prepared by Danielle Lucas as part of the Tikanga in Technology research projec

    Microplastics in freshwaters: Comparing effects of particle properties and an invertebrate consumer on microbial communities and ecosystem functions

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    The effects of microplastic (MP) accumulation in freshwaters on organisms and ecosystem functions are poorly understood, as are the roles of MP particle properties in regulating these effects. In freshwater microcosms, we quantified variation in microbial communities and ecosystem functions and compared effects of MP concentration (0, 1000, 50000 particles/kgsediment), shape (sphere, fragment, fibre), and polymer (polyethylene, polyethylene terephthalate, polypropylene, polystyrene) with those of a model invertebrate consumer (Chironomus riparius). We detected multiple effects of specific MP properties, especially associated with MP fragments and fibres, and the polymer polypropylene. These effects included increases in microbial abundance, consumer biomass and ecosystem respiration, as well as decreases in microbial enzyme activity and water chlorophyll-a. MP presence was also associated with increased relative abundance of microbial taxa reported to degrade plastics. However, consumer presence mostly had stronger effects (effect sizes ranging from ± 11 −313 %) than MP exposure (effect sizes ranging from ± 1–89 %) on microbial communities and ecosystem functions. Furthermore, several MP effects were only detected when chironomid consumers were absent. Overall, our findings suggest that MP effects on microbes and ecosystem functions are often relatively small and variable, depending on particle properties and consumer presence. Nevertheless, the number of MP effects detected highlights the need for further investigations of interactions between MPs and other environmental drivers, to more thoroughly assess the risks of MP pollution for freshwater ecosystems

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