19366 research outputs found
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Built Environment Research at Lincoln University
No full textThe presentation provides and overview of Built Environment Research undertaken at Lincoln University with focus on the Land and Property group. The research projects focuses on various land, property and construction related issues, such as Housing, property development, building construction/engineering, property/facilities management and infrastructure asset management
Accounting for purpose: Traditional Chinese philosophies and management control systems in Chinese companies
No full textPurpose - Successful for-profit companies often share a key trait: a benevolent purpose toward stakeholders, which helps them grow faster and outperform the market. Yet, how companies achieve this purpose remains poorly understood. This paper aims to explore traditional Chinese philosophies to uncover how Chinese companies integrate benevolent stakeholder purpose into their management control systems (MCS).
Design/methodology/approach - The authors conducted an exploratory qualitative study of three Chinese companies, analyzing how senior managers connect traditional Chinese philosophies – Buddhism, Confucianism and Taoism – to their company’s purpose. Using Simons’ “levers of control” framework, the study reveals how these philosophies influenced managers’ application of MCS to guide and motivate employees toward fulfilling that purpose.
Findings - The authors found that Confucianism motivated managers to build a people-oriented atmosphere within the companies the authors studied. This shaped corporate culture and values, achieved through belief and boundary systems. Buddhism fostered a managerial mindset of ethical behavior, which shaped long-term company values, which was also accomplished through belief and boundary systems. The Taoist principle of Wu Wei encouraged a noncoercive management style, which shaped a balance between short-term and long-term goals, accomplished through diagnostic and interactive systems.
Originality/value - This study demonstrates how traditional Chinese philosophies shape senior managers’ understanding of purpose and the ways in which this is accomplish through the use of MCS in their companies. It provides novel insights into the connections between Chinese philosophies and corporate purpose and presents avenues for further qualitative research into the ways MCS are used in Chinese companies
Doing conferences differently: A decentralised multi-hub approach for ecological and social sustainability
No full textConferences are invaluable for career progression, offering unique opportunities for networking, collaboration, and learning. However, there are challenges associated with the traditional in-person conference format. For example, there is a significant ecological impact from attendees’ travel behaviour, and there are social inequities in conference attendance, with historically marginalised groups commonly facing barriers to participation. Innovative practices that enable academic conferences to be ‘done differently’ are crucial for addressing these ecological and social sustainability challenges. However, while some such practices have emerged in recent years, largely due to the COVID-19 pandemic, little research has been done on their effectiveness. Our study addresses this gap using a mixed methods approach to analyse a real-world decentralised multi-hub conference held in 2023, comparing it to traditional in-person conference and fully online conference scenarios. The decentralised multi-hub format consists of local in-person hubs in different locations around the world, each with a unique local programme developed around a shared core global programme; there is no single centralised point of control. We calculated the CO2 emissions from transport for each scenario and found the decentralised multi-hub conference had significantly lower emissions than a traditional in-person conference, but higher emissions than a fully online conference. We also interviewed 14 local hub organisers and attendees to gain their perspectives about the ecological and social sustainability benefits of the decentralised multi-hub format. We found that the more accessible and inclusive format attracted a more diverse range of attendees, meaning that the benefits attributed to conference attendance were able to be shared more equitably. These findings demonstrate the ecological and social sustainability benefits of doing conferences differently, and can be used as further evidence in the argument to help transition conferences to a more desirable state in terms of ecological and social sustainability
Environmental risk planning and performance: A public healthcare sustainability balanced scorecard case study
No full textThis study explores how the sustainability balanced scorecard (SBSC) incorporates endogenous (actions created by an organisation) and exogenous environmental risk (actions or events external to an organisation) factors. The study's motivation is the traditional balanced scorecard’s (TBSC’s) limited ability
to capture organisational environmental risks and resource resilience actions effectively. Public healthcare organisations' use of TBSC suggests its sensitivity to healthcare organisations’ external and internal environment changes, but with limited investigations. Data collected by interviews from a large Australian regional public health organisation were thematically analysed. The findings suggest SBSC is a more useful tool than TBSC in recognising and distinguishing a public healthcare system’s internally generated endogenous environmental practices, such as disposal of surgical waste products, and exogenous
environmental risk factors including climate change impacts, natural disasters, and pandemics. The study provides two important contributions. First is a preliminary guide to identify and monitor actions that mitigate exposure to exogenous environmental risks and build resilience. Second, a new direction for the SBSC's theoretical development is identified by the findings, highlighting the use of the fifth perspective to monitor the response to exogenous conditions and resilience of the organisation to such risks
Technological horizons: technological skills and knowledge for practitioners within business environment - PART A
No full textThis book is a collaborative effort among esteemed contributors, who bring a wealth of expertise to explore technology across accounting realms. The book chapters are encapsulating a holistic view of technological horizon for practitioners in the business environment. The purpose of Technological Horizons is rooted within the emerging markets context
The New Zealand Thesis Project: Connecting a nation’s dissertations using Wikidata
Get PDFIntroduction: Libraries hold large amounts of bibliographic data, with great potential for enrichment with linked open data. The New Zealand Thesis Project explored this potential by uploading thesis metadata records from New Zealand institutional repositories to Wikidata, a collaborative linked data knowledge base.
Description of Project: Nine New Zealand tertiary institutions collaborated with four Wikidata experts to upload a combined national dataset of doctoral and master’s theses. Thesis records, including author and advisor names and richly described with main subject statements, were extracted from each repository, combined, and data cleaned before being uploaded to Wikidata. The team then undertook additional data enrichment, round-tripped Wikidata’s QID identifiers back to individual repositories, and used the new records to cite theses on authors’ Wikipedia pages. Wikidata queries and other visualizations were created to demonstrate how connecting the thesis metadata to records for authors, advisors, institutions, and subjects allows new insights into our collections.
Next Steps: Documentation is being fine-tuned to support future similar projects, and a second combined upload is under discussion to continue growing the New Zealand Thesis Project. There is considerable scope to continue enriching Wikidata records, some of which is already underway by Wikidata volunteers
Impact of year and genotype on benzoxazinoids and their microbial metabolites in the rhizosphere of early-vigour wheat genotypes in Southern Australia
No full textWheat (Triticum aestivum) is grown on more arable acreage than any other food crop and has been well documented to produce allelochemicals. Wheat allelochemicals include numerous benzoxazinoids and their microbially transformed metabolites that actively suppress growth of weed seedlings. Production and subsequent release of these metabolites by commercial wheat cultivars, however, has not yet been targeted by focussed breeding programmes seeking to develop more competitive crops. Recently, the Commonwealth Scientific and Industrial Organisation (CSIRO), through an extensive recurrent selection programme investment, released numerous early-vigour wheat genotypes for commercial use, but the physiological basis for their improved vigour is under investigation. In the current study, we evaluated several early-vigour genotypes alongside common commercial and heritage wheat cultivars to assess the impact of improved early vigour on the production and release of targeted benzoxazinoids by field-grown wheat roots over a two-year period. Using UPLC coupled with triple quadrupole mass spectrometry (LC-MS QQQ), we quantified common wheat benzoxazinoids and their microbially produced metabolites (aminophenoxazinones) in soil collected from the rhizosphere and rhizoplane of wheat plants over two growing seasons in the Riverina region of New South Wales, Australia. The benzoxazolinone MBOA and several aminophenoxazinones were readily detected in soil samples, but actual soil concentrations differed greatly between years and among genotypes. In contrast to 2019, the concentration of aminophenoxazinones in wheat rhizosphere soil was significantly elevated in 2020, a year receiving adequate rainfall for optimal wheat growth. Aminophenoxazinones were detected in the rhizosphere of early-vigour genotypes and also parental lines exhibiting weed suppression, suggesting that improved early vigour and subsequent weed competitiveness may be related to increased root exudation and production of microbial metabolites in addition to changes in canopy architecture or other root-related early-vigour traits. As previously reported, MBOA was detected frequently in both the rhizoplane and rhizosphere of wheat. Depending on the year and genotype, we also observed enhanced biotransformation of these metabolites to several microbially transformed aminophenoxazinones in the rhizosphere of many of the evaluated genotypes. We are now investigating the role of early-vigour traits, including early canopy closure and biomass accumulation upon improved competitive ability of wheat, which will eventually result in more cost-effective weed management
Payouts smoothing and income growth
No full textWe quantify the extent and drivers of payout smoothing by employing 34,966 US firms’ data from 1975 to 2022. We report that payout growth is almost insensitive to year-by-year net income growth, in line with preceding literature suggesting payout smoothing. Novel to the literature, we incorporate the dynamics of payout smoothing, permanent, and aggregate net income growth into the depiction. Though payout growth is mostly immune to annual income growth shocks, it is significantly affected by net income growth of 5- or 10-year periods. Firms also consider the aggregate-sectoral and/or country-level-income growth in payout decisions. Since both permanent and aggregate income growths take over the role of year-by-year income growth, we further investigate if firms’ financial positions impact the magnitude of the smoothing. Annual payout growth depends more on permanent income growth for firms with higher profits and lower leverage positions. Notably, more financially vulnerable firms with higher leverage adjust payouts more in line with aggregate economic conditions
Characterisation of four new genes in the ovine KAP19 family
No full textThis study identified four new keratin-associated protein genes (KRTAP19-n) in sheep: sKRTAP19-1, sKRTAP19-2, sKRTAP19-4, and sKRTAP19-6. These genes are closely related to the previously identified sheep genes KRTAP19-3 and KRTAP19-5, as well as to human KRTAP19-n genes. However, no clear orthologous relationships were found, suggesting complex evolutionary dynamics for this gene family. Extensive nucleotide sequence variation was observed across the four genes. sKRTAP19-1 had four variants, defined by four synonymous single-nucleotide polymorphisms (SNPs) and a variable number of “GGCTAC” hexanucleotide repeats. sKRTAP19-2 had five variants involving seven SNPs, three of which were non-synonymous. sKRTAP19-4 had five variants with nine SNPs (three being non-synonymous) and a three-nucleotide deletion. sKRTAP19-6 had eight variants, defined by 13 SNPs and a two-nucleotide consecutive substitution, with four of the SNPs being non-synonymous. One distinct variant each of sKRTAP19-4 and sKRTAP19-6 was found exclusively in Yanchi Tan sheep, with seven unique nucleotide differences compared to other variants. These unique variants were identical to the Romanov sheep genome in the region amplified (excluding the primer binding regions), suggesting a shared ancestral origin. The findings highlight considerable genetic diversity in ovine KRTAP19-n and lay a foundation for future research into their role in regulating wool fibre characteristic
Combined effects of irradiation, nutrients, and cyanobacterial composition on microcystin concentration in Chinese plateau lakes
No full textMicrocystins (MCs) are one of the most prevalent cyanotoxins and pose significant risks to aquatic ecosystems and human health, particularly in lakes used as drinking water sources. However, knowledge about the MC concentrations in plateau lakes experiencing high solar radiation is scarce. This study investigated the spatial-temporal distribution of MCs in eight Yunnan Plateau lakes in China, focusing on their relationships with environmental factors. Water samples (n = 63) were collected during summer and winter seasons and analyzed for MC concentrations along with a suite of environmental variables. Results revealed significant seasonal and spatial variations in MC concentrations, with higher levels in eutrophic lakes Dianchi, Erhai, and Xingyunhu. Notably, mean MC concentrations in Lake Dianchi during summer and Erhai during winter exceeded the World Health Organization’s provisional guideline of 1 μg/L for drinking water. Seasonal analyses revealed distinct regulatory mechanisms: MC concentrations in summer were positively correlated with total phosphorus, total nitrogen, turbidity, and chlorophyll a, reflecting the influence of eutrophication on cyanobacterial growth. While solar radiation intensity (SRI) exhibited a dual role: moderate SRI in winter was associated with higher MC levels, whereas higher SRI in summer suppressed MC production, likely due to photoinhibition or MC degradation. Strikingly, water temperature showed no significant correlation with MC concentrations, suggesting that high solar radiation in the Yunnan Plateau may override temperature-dependent effects on cyanobacterial growth. These findings highlight the importance of nutrient management and the regulatory role of solar radiation in regulating MC production in high-altitude lakes. The study underscores the need for region-specific strategies to mitigate cyanobacterial risks, particularly in drinking water source lakes, by integrating nutrient control and the unique light regime of plateau ecosystem