title: The value relevance of corporate responsibility reporting: South African evidence

authors: de Klerk, Marna

subjects: corporate responsibility reporting (CRR)

abstract: Purpose – Corporate responsibility reporting (CRR) deals with companies’ ethical, economic, environmental, and social impacts. The purpose of this paper is to contribute to the debate on whether CRR is associated with the information set that shareholders use to value a company's equity and therefore, the value-relevance thereof for investment decision making.
Design/methodology/approach – The paper uses a modified Ohlson model developed by Hassel, Nilsson and Nyquist to examine the role of CRR in providing information to shareholders that may affect their valuation of a company. The paper uses two data sets, namely a KPMG dataset on the CRR of the top 100 South African companies and the McGregor BFA database for financial data.
Findings – It was found that the share prices of companies with higher levels of CRR are likely to be higher.
Originality/value – Prior research in which different valuation methods and different assessment periods were used was conducted in different developed countries. Some studies show value relevance, while others do not. South Africa is a developing country and by bringing a developing country to the literature the authors’ aim is to contribute to the current debate on the value relevance of CRR.

text: The value relevance of corporate responsibility reporting: South African evidence Purpose – Corporate responsibility reporting (CRR) deals with companies’ ethical, economic, environmental, and social impacts. The purpose of this paper is to contribute to the debate on whether CRR is associated with the information set that shareholders use to value a company's equity and therefore, the value-relevance thereof for investment decision making.
Design/methodology/approach – The paper uses a modified Ohlson model developed by Hassel, Nilsson and Nyquist to examine the role of CRR in providing information to shareholders that may affect their valuation of a company. The paper uses two data sets, namely a KPMG dataset on the CRR of the top 100 South African companies and the McGregor BFA database for financial data.
Findings – It was found that the share prices of companies with higher levels of CRR are likely to be higher.
Originality/value – Prior research in which different valuation methods and different assessment periods were used was conducted in different developed countries. Some studies show value relevance, while others do not. South Africa is a developing country and by bringing a developing country to the literature the authors’ aim is to contribute to the current debate on the value relevance of CRR.

year: 2012

title: From Policy to Practice: How are Schools Catering for Gifted and Talented Students?

authors: Ferguson, Miriam

subjects: gifted and talented education

abstract: In 2005, the Ministry of Education in New Zealand released 'The Schooling Strategy, Making a Bigger Difference for all Students' (Ministry of Education, 2005). This is intended as a framework for ongoing effort and improvement in education for the five years from 2005 to 2010. One of the strategic priorities in this document, is to promote evidence-based practice.
With evidence-based practice, teachers combine evidence from a number of sources to inform their professional judgements and practice. This includes research evidence about effective pedagogy. Teachers, it states, need to be supported to 'base their practice on principles of  what works  from research evidence and adapting it to their classroom context' (p.39). In looking at the practices of schools in catering for gifted
and talented students, therefore, it is appropriate, to look at the findings of research. This research is useful in underpinning 'best practice'.
This study reviews the literature concerning the education of gifted and talented children from both national and international perspectives. It then looks at current New Zealand practice, based on four case-study primary schools. There are very
encouraging signs that these schools are well into the journey of catering for their gifted and talented students. Each school in this study has responded to the challenge of provision as best it can, within constraints of individual school situations. Each
school also sees the development of this provision as an ongoing process.
From Term 1, 2005, all state and state integrated schools must be able to show how they are meeting the needs of their gifted and talented learners. The main findings of this study suggest that even before the amendment to this National Administration Guideline (NAG) 1(iii)c, there were some promising and effective provisions for
gifted and talented children within schools. These included school-wide and withdrawal provisions. However, since the change to the NAG and the involvement of schools in gifted and talented professional development courses, there has been increased awareness of the need for classroom teachers to differentiate their
programmes in order to more effectively cater for this group of learners.
New Zealand primary school classrooms with a learner centred philosophy appear to be well suited to programme differentiation. There is increasingly an emphasis within general teaching practice on individualizing programmes based on assessment data which clearly shows where the child is at, and what the next learning step will be.
Current professional development contracts promoting practices such as inquiry learning, curriculum integration and thinking skills seem to have particular promise for this group of learners. It is very evident, however, that a lack of time and energy is a significant barrier for classroom teachers wishing to provide for the specific needs
of gifted and talented learners. It is also suggested that some schools, in particular low decile and small rural schools, may be unfairly disadvantaged in their ability to provide for gifted and talented learners.
The challenge for schools now, it is suggested, is to continue the journey towards a school-wide commitment to best practice in providing for this group of learners. Special consideration for this group of learners should be integrated into the context of all pre-service training and in-service professional development, as part of a differentiated programme for all learners. A vital component of this is ongoing practical support for teachers based on their expressed need, to enable them to effectively translate theory into practice, and thus implement and embed any
appropriate approach, based on research findings, effectively.

text: From Policy to Practice: How are Schools Catering for Gifted and Talented Students? In 2005, the Ministry of Education in New Zealand released 'The Schooling Strategy, Making a Bigger Difference for all Students' (Ministry of Education, 2005). This is intended as a framework for ongoing effort and improvement in education for the five years from 2005 to 2010. One of the strategic priorities in this document, is to promote evidence-based practice.
With evidence-based practice, teachers combine evidence from a number of sources to inform their professional judgements and practice. This includes research evidence about effective pedagogy. Teachers, it states, need to be supported to 'base their practice on principles of  what works  from research evidence and adapting it to their classroom context' (p.39). In looking at the practices of schools in catering for gifted
and talented students, therefore, it is appropriate, to look at the findings of research. This research is useful in underpinning 'best practice'.
This study reviews the literature concerning the education of gifted and talented children from both national and international perspectives. It then looks at current New Zealand practice, based on four case-study primary schools. There are very
encouraging signs that these schools are well into the journey of catering for their gifted and talented students. Each school in this study has responded to the challenge of provision as best it can, within constraints of individual school situations. Each
school also sees the development of this provision as an ongoing process.
From Term 1, 2005, all state and state integrated schools must be able to show how they are meeting the needs of their gifted and talented learners. The main findings of this study suggest that even before the amendment to this National Administration Guideline (NAG) 1(iii)c, there were some promising and effective provisions for
gifted and talented children within schools. These included school-wide and withdrawal provisions. However, since the change to the NAG and the involvement of schools in gifted and talented professional development courses, there has been increased awareness of the need for classroom teachers to differentiate their
programmes in order to more effectively cater for this group of learners.
New Zealand primary school classrooms with a learner centred philosophy appear to be well suited to programme differentiation. There is increasingly an emphasis within general teaching practice on individualizing programmes based on assessment data which clearly shows where the child is at, and what the next learning step will be.
Current professional development contracts promoting practices such as inquiry learning, curriculum integration and thinking skills seem to have particular promise for this group of learners. It is very evident, however, that a lack of time and energy is a significant barrier for classroom teachers wishing to provide for the specific needs
of gifted and talented learners. It is also suggested that some schools, in particular low decile and small rural schools, may be unfairly disadvantaged in their ability to provide for gifted and talented learners.
The challenge for schools now, it is suggested, is to continue the journey towards a school-wide commitment to best practice in providing for this group of learners. Special consideration for this group of learners should be integrated into the context of all pre-service training and in-service professional development, as part of a differentiated programme for all learners. A vital component of this is ongoing practical support for teachers based on their expressed need, to enable them to effectively translate theory into practice, and thus implement and embed any
appropriate approach, based on research findings, effectively.

year: 2007

title: Reduplication in Maori

authors: Keegan, Peter J.

subjects: Te reo Māori

abstract: This thesis is a study of reduplication in Māori. The aim of the thesis is to make a thorough study of both the formal and semantic properties of reduplication in Māori. This is done by reviewing the relevant literature on reduplication, and collating reduplication data. Most data are from textual sources. Some data have been provided by native-speaker informants. 
The first chapter looks at previous attempts to describe reduplication in Māori. It begins with some definitions of the term reduplication. This is followed by a review of the attempts made by previous authors to describe reduplication in Māori. Aspects of reduplication not covered by those attempts are noted.
The second chapter looks at reduplication in Māori within a Generative framework. The units of reduplication in Māori are given in prosodic terms. This is followed by an overview of Marantz (1982), and a critique of two very recent attempts to account for reduplication in Māori within Optimality Theory. Aspects of Māori reduplication that poses difficulties for Optimality Theory are noted.
The third chapter describes the semantics of reduplication in Māori. An illustration is given of some of the common meanings of reduplication attested across languages. The various meanings of reduplication in Māori are described. Also, the semantics of reduplication in Māori are compared to the semantics of reduplication in Malayo-Polynesian (Austronesian) languages within the framework suggested by Kiyomi (1995).
The fourth chapter comments on descriptive aspects of reduplication in Māori not covered by the previous three chapters.
The fifth chapter provides statistics on the reduplication data collated in the appendices. Reduplication data are divided according to the number of mora in the stem (or base) of origin. Statistics are given on the occurrence of various patterns of reduplication in Māori.

text: Reduplication in Maori This thesis is a study of reduplication in Māori. The aim of the thesis is to make a thorough study of both the formal and semantic properties of reduplication in Māori. This is done by reviewing the relevant literature on reduplication, and collating reduplication data. Most data are from textual sources. Some data have been provided by native-speaker informants. 
The first chapter looks at previous attempts to describe reduplication in Māori. It begins with some definitions of the term reduplication. This is followed by a review of the attempts made by previous authors to describe reduplication in Māori. Aspects of reduplication not covered by those attempts are noted.
The second chapter looks at reduplication in Māori within a Generative framework. The units of reduplication in Māori are given in prosodic terms. This is followed by an overview of Marantz (1982), and a critique of two very recent attempts to account for reduplication in Māori within Optimality Theory. Aspects of Māori reduplication that poses difficulties for Optimality Theory are noted.
The third chapter describes the semantics of reduplication in Māori. An illustration is given of some of the common meanings of reduplication attested across languages. The various meanings of reduplication in Māori are described. Also, the semantics of reduplication in Māori are compared to the semantics of reduplication in Malayo-Polynesian (Austronesian) languages within the framework suggested by Kiyomi (1995).
The fourth chapter comments on descriptive aspects of reduplication in Māori not covered by the previous three chapters.
The fifth chapter provides statistics on the reduplication data collated in the appendices. Reduplication data are divided according to the number of mora in the stem (or base) of origin. Statistics are given on the occurrence of various patterns of reduplication in Māori.

year: 1996