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Using accounting information systems to benefit micro businesses : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
No full textNinety percent of all businesses in New Zealand are micro businesses, defined as having zero to five employees. This sector is critical to New Zealand’s economy. Micro businesses create opportunities for new entrepreneurial talents, provide employment and offer consumers choice and variety including specialist goods and services. Central to all businesses is the need for information, managed by the accounting information system (AIS). The AIS supports decision-making, achieving business objectives and managing limited resources.
Prior studies and government reports call for further research of micro businesses so that this sector of the economy can be strengthened. This research addresses this call by exploring the benefits of using AIS in micro businesses using multiple methods, including desk-based research, semi-structured interviews with professional accountants, a survey of micro business and finally semi-structured interviews of micro business owners.
Findings show that a variety of tools are used, ranging from manual record keeping, to spreadsheets, to computerised AIS, and including a mixture of these tools. The majority of microbusinesses use computerised AIS tools, of which two software providers dominate. Some accounting firms specialise their practice either through industry or choice of AIS. Other accountants accommodate any AIS approach, focusing on the individual micro business needs.
AIS use by micro businesses is primarily focused on monitoring cash flow, sales and income activities and compliance reporting (GST and income tax). The greatest utilisation of computerised AIS and add-on tools are observed with these activities. Micro businesses could utilise other features more, especially reporting, as a basis for decision-making.
The decision to adopt computerised AIS includes factors affecting the individual business owner (generation, individual knowledge and skill and personal attitude to technology), internal business factors (financial costs, time costs and the business purpose and future) and external business factors (supply chain, regulatory bodies and supporting services).
The benefits of using computerised AIS include connectivity, autofill, automated calculations and drilldown. Connectivity through cloud technology provides accessibility to a single version of the data between users regardless of location. Autofill populates data entry screens with information previously captured, reducing the need for typing. Automated calculations automatically completes basic arithmetic in the creation of invoices, supplier bills and reports. Finally, drilldown enables direct access to supporting detail for information provided on screen. These benefits may not be available in older versions of computerised AIS, or versions that only include a subset of the features.
This research increases the understanding of factors impacting micro businesses in their decision to implement computerised AIS, and the benefits from doing so. The findings support accountants, government agencies and AIS software developers to devise strategies to support micro businesses. Findings from this research are applicable to micro businesses throughout New Zealand and more globally and will benefit other small businesses outside of the micro definition, both locally and globally
Cork taint of wines: The formation, analysis, and control of 2,4,6- trichloroanisole
No full textCork taint has devastating effects on the aroma and quality of the wine, which can cause an annual loss of may be up to more than one billion dollars. There are many causes of cork taint, but 2,4,6-trichloroanisole (2,4,6-TCA) is a major contributor, giving the wine a wet-moldy smell. This study provided a comprehensive overview of the occurrence, detection, and control/remediation of 2,4,6-TCA. The occurrence and formation mechanisms of 2,4,6-TCA mainly include microbial O-methylation of chlorophenols and chlorination of anisole. The source of 2,4,6-TCA in wine is the cork or other woodworks, but it is also possible to contaminate wine from the environment. Due to the extremely low odor threshold concentration of 2,4,6-TCA, the effective sample pre-enrichment for instrument identification and quantification is more important. The control/remediation strategies of 2,4,6-TCA mainly include eliminating 2,4,6-TCA in cork and removing 2,4,6-TCA from wine by adsorption. Finally, the challenges and possible future research directions in this research field were discussed and proposed
The influence of ripening on the nutrient composition and antioxidant properties of New Zealand damson plums
No full textThe current study pioneers a comprehensive exploration into the influence of ripening stages on the nutritional composition and antioxidant attributes of the New Zealand damson plums (Prunus domestica ssp. Insititia). Sampled at early-, mid-, and late-ripening stages from randomly selected plum trees, the investigation unveiled notable significant (p .05) across ripening stages. Remarkably, damson plums that were harvested at the end of the ripening stage displayed reduced phenolic content and total antioxidant activity compared to those acquired at the early–mid ripening phase. This research collectively highlights the substantive impact of harvesting time and ripening stage on the nutritional and antioxidant profiles of damson plums cultivated in New Zealand
A stringent failure: Regulators do not use available tools to protect aquatic ecosystems from clearcut forestry impacts in New Zealand
No full textEffective regulation of land-use activities in steepland areas is crucial to protect downstream ecologies and human life as intense rainfall disturbances become more frequent globally. In Aotearoa New Zealand extensive synchronous clear-cutting of Pinus radiata monocultures on steep convergent landforms, and associated earthworks, causes ongoing accelerated erosion, excessive sedimentation, and debris-laden landslides after adverse weather events. This study examines the implementation of national forestry regulations established in 2018, which also enable regional councils to create more stringent rules to protect aquatic ecosystems. All sixteen councils were surveyed in 2021 and 2022 for stringency in planning provisions; and four regions seriously affected by Cyclone Gabrielle in 2023 were resurveyed in 2024. The cyclone caused loss of human life and calamitous damage to housing, infrastructure, and productive land uses from floods exacerbated by clearcut logging debris. All councils had administratively adopted the national regulations into their existing freshwater and coastal resource management plans. Twelve councils retained existing rules that conflicted with the regulations, but these rules do not protect all regionally significant aquatic ecosystems nor minimise landslide risks. No council, except Gisborne, had instigated the expensive and lengthy statutory resource management plan change process, nor taken a ‘strategic and principled’ approach to develop more stringent regulations, such as tougher restrictions on clear-cutting, earthworks, and replanting on steep erosion-prone convergent landforms to protect aquatic ecosystems and vulnerable communities. The government did tighten the management of logging debris after the cyclone, but the national regulations remain ineffective in addressing clear-cut practices maladaptive to intense rainfall and continue to permit replanting on convergent landforms. The regulations need urgent amendment to require councils to develop and implement a strategic and principled approach to stringency to better protect aquatic ecosystems, human life, economic livelihoods, and public infrastructure. Water quality monitoring is also currently inadequate, as no council systematically monitors the effects of forestry activities on sedimentation rates, which inhibits the ability to compare across and between regions. Foresters are not required to monitor water quality, which also stymies assessments of compliance and policy effectiveness. Councils regularly monitor rivers, lakes, and estuaries, but rarely the effects of individual land uses. This means that sediment or other contaminants cannot be parsed to different land use activities, undermining attempts to set catchment limits. It can also take decades at current monitoring levels to defensibly show any water quality improvements after changes to land use regulations. The current environmental limits approach of setting individual water quality attribute targets is highly unlikely to drive changes to maladaptive and ecologically degrading land uses. A new environmental management approach is needed that prohibits or effectively constrains hazardous and adverse activities
Promoting sustainable agrifood production under climate change: Adaptation, returns, and food security implications
No full textClimate change is challenging sustainable agrifood production and food security, and encouraging farmers’ climate change adaptation can help promote sustainable agrifood production and ensure food security. This study investigates farmers’ climate change adaptation and its impact on agrifood production. We employ the propensity score matching (PSM) model to address the selection bias issue of climate change adaptation and estimate the survey data collected from 415 rice-producing households in rural China. We also estimate the inverse probability weighted regression adjustment (IPWRA) model for robustness check. The empirical results show that farmers’ decisions on climate change adaptation are influenced by household heads’ age, education level, life satisfaction, temperature perception, and transportation conditions. The treatment effect estimations of the PSM model reveal that climate change adaptation significantly increases land productivity by 41.24–44.29% and labor productivity by 55.06–63.72% in rice production. The IPWRA model estimation largely confirms the robustness of the PSM model estimation. We also find that climate change adaptation significantly increases the net returns of rice production. These findings have significant global implications. By understanding the factors influencing farmers’ decisions to adapt to climate change, policymakers worldwide can design targeted interventions to encourage similar practices in other regions. Promoting farmers’ climate change adaptation to increase farm productivity is crucial for ensuring global food security in the face of ongoing climate challenges
Eating macro-algae (seaweed): Understanding factors driving New Zealand consumers’ willingness to eat and their perceived trust towards country of origin
No full textMacro-algae is an umbrella term for seaweed, which is an important ingredient in many novel food products in New Zealand and other Australasian countries. While attitudes, consumption motivation, knowledge, and socio-demographic consumer profiles have been investigated in specific countries in the region, consumer behavior such as willingness to eat and factors driving this behavior have not yet been explored. Therefore, the present study fills this research gap in a New Zealand context and explores predictors of New Zealand consumers’ willingness to eat macro-algae and their perceived trust towards the countries of origin of these products. The symbolic value of food, health importance, food safety concerns, and food fussiness were the factors under investigation. The work builds on an online questionnaire and a sample of 437 consumers mirroring the New Zealand population in terms of gender, age, and annual household income. Data were collected through an opt-in panel provider in November 2023. The data analysis consisted of descriptive statistics and partial least square structural equation modeling. Results show that health importance and food fussiness tendencies are the strongest predictors of willingness to eat and trustworthiness of the two countries of origin. Best practice recommendations for marketing managers in New Zealand food retail are provided
Atmospheric cold plasma pretreatment on germination of guar bean seeds: Effect on germination parameters, bioactive compounds, Antinutritional factors, functional groups, and in vitro protein digestibility
No full textIn this study, atmospheric cold plasma (CP; voltage: 15–25 kV and time: 30–120 s) was applied to guar bean seeds (GBS) and then germinated for 5 days to understand the germination ability based on the germination parameters and chlorophyll content. After that, carbohydrate, protein, bioactive compounds, antinutritional factors, and in vitro protein digestibility of germinated GBS were analyzed. The results showed that CP treatment has significantly (p < 0.05) affected the germination parameters, majorly germination percentage, root length, and chlorophyll content of GBS. The CP-pretreated (20 kV for 90 s) germinated samples (on the fifth day) had maximum germination ability and less antinutritional factors. Similarly, the CP-pretreated germinated samples (15 and 20 kV for 90 s) showed higher in vitro protein digestibility and bioactive compounds than others. Unfortunately, higher applied voltage and duration negatively affected the germination process. From principal component analysis, medium-intensity CP treatment conditions were more effective in accelerating the germination process of GBS
Vineyard management systems influence arbuscular mycorrhizal fungi recruitment by grapevine rootstocks in New Zealand
No full textAims: Arbuscular mycorrhizal fungi (AMF) can perform significant functions within sustainable agricultural ecosystems, including vineyards. Increased AMF diversity can be beneficial in promoting plant growth and increasing resilience to environmental changes. To effectively utilize AMF communities and their benefits in vineyard ecosystems, a better understanding of how management systems influence AMF community composition is needed. Moreover, it is unknown whether AMF communities in organically managed vineyards are distinct from those in conventionally managed vineyards.
Methods and Results: In this study, vineyards were surveyed across the Marlborough region, New Zealand to identify the AMF communities colonizing the roots of different rootstocks grafted with Sauvignon Blanc and Pinot Noir in both conventional and organic systems. The AMF communities were identified based on spores isolated from trap cultures established with the collected grapevine roots, and by next-generation sequencing technologies (Illumina MiSeq). The identified AMF species/genera belonged to Glomeraceae, Entrophosporaceae, and Diversisporaceae. The results revealed a significant difference in AMF community composition between rootstocks and in their interaction with management systems. Conclusions: These outcomes indicated that vineyard management systems influence AMF recruitment by rootstocks and some rootstocks may therefore be more suited to organic systems due to the AMF communities they support. This could provide an increased benefit to organic systems by supporting higher biodiversity
Concurrent and legacy effects of sheep trampling on soil organic carbon stocks in a typical steppe, China
No full textGrazing plays a key role in ecosystem biogeochemistry, particularly soil carbon (C) pools. The non-trophic interactions between herbivores and soil processes through herbivore trampling have recently attracted extensive attention. However, their concurrent and legacy effects on the ecosystem properties and processes are still not clear, due to their effects being hard to separate via field experiments. In this study, we conducted a 2-year simulated-sheep-trampling experiment with four trampling intensity treatments (i.e., T0, T40, T80, and T120 for 0, 40, 80, and 120 hoofprints m¯², respectively) in a typical steppe to explore the concurrent and legacy effects of trampling on grassland ecosystem properties and processing. In 2017 (trampling treatment year), we found that trampling decreased aboveground biomass (AGB) of plant community and community-weighted mean shoot C concentration (CWM C), soil available nitrogen (N) and available phosphorus (P), but did not affect plant species diversity and belowground biomass (BGB). We show that compared with T0, trampling increased soil bulk density (BD) at T80, and decreased soil organic carbon (SOC) stocks. After the cessation of trampling for two years (i.e., in 2019), previous trampling increased plant diversity and BGB, reaching the highest values at T80, but decreased soil available N and available P. Compared with T0, previous trampling significantly increased soil BD at T120, while significantly decreased CWM C at T80 and T120, and reduced SOC stocks at T80. Compared with 2017, the trampling negative legacy effects amplified at T80 but weakened at T40 and T120. We also show that trampling-induced decreases in soil available N, AGB of Fabaceae and CWM C were the main predictors of decreasing SOC stocks in 2017, while previous trampling-induced legacy effects on soil available P, AGB of Poaceae and CWM C contributed to the variations of SOC stocks in 2019. Taken together, short-term trampling with low intensity could maintain most plant functions, while previous trampling with low intensity was beneficial to most plant and soil functions. The results of this study show that T40 caused by sheep managed at a stocking rate of 2.7 sheep ha¯¹ is most suitable for grassland adaptive management in the typical steppe. The ecosystem functions can be maintained under a high stocking rate through the process of providing enough time to rebuild sufficient vegetation cover and restore soil through measures such as regional rotational grazing and seasonal grazing
Carbon and nitrogen sources influence parasitic responsiveness in Trichoderma atroviride NI-1
Get PDFParasitic species of Trichoderma use hydrolytic enzymes to destroy the host cell wall. Preferent carbon and nitrogen sources suppress the expression of genes related to parasitism. Here, different nutrients were evaluated in the parasitic isolated NI-1, which was identified as Trichoderma atroviride. The genes cbh1 and chb2 (cellobiohydrolases), bgl3.1 (endoglucanase), and pra1 and prb1 (proteinases) were poorly expressed during the interaction between NI-1 and Phytophthora capsici on PDA. However, gene expression improved on minimal medium with preferent and alternative carbon sources. Dextrin and glucose stimulated higher transcript levels than cellulose, sucrose, and glycerol. Also, ammonium stimulated a stronger parasitic responsiveness than the alternative nitrogen sources. During interaction against different phytopathogens, NI-1 detects their host differentially from a distance due to the cbh1 and cbh2 genes being only induced by P. capsici. The pra1 and ech42 genes were induced before contact with Botrytis cinerea and Rhizoctonia solani, while when confronted with P. capsici they were stimulated until contact and overgrowth. The prb1 and bgl3.1 genes were induced before contact against the three-host assayed. Overall, T. atroviride prefers to parasitize and has the capacity to distinguish between an oomycete and a fungus, but nutrient quality regulates its parasitic responsiveness