title: Intellectual capital disclosure in Chinese (mainland) companies

authors: Yi, An

subjects: annual reports

abstract: Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. 
Design/methodology/approach – A comprehensive IC disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual-listed companies in mainland China. 
Findings – Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. However, the average number of items disclosed is high enough to suggest that there is a clear awareness of the significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a modest commitment in communicating their IC information to an external audience. 
Research limitations/implications – The research only examines the dual listed companies covering a one-year period from the 2006 annual reports. 
Practical implications – IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the levels of IC disclosure may encourage greater debate over IC disclosure in that country. 
Originality/value – This paper reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of the disclosure.

text: Intellectual capital disclosure in Chinese (mainland) companies Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. 
Design/methodology/approach – A comprehensive IC disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual-listed companies in mainland China. 
Findings – Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. However, the average number of items disclosed is high enough to suggest that there is a clear awareness of the significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a modest commitment in communicating their IC information to an external audience. 
Research limitations/implications – The research only examines the dual listed companies covering a one-year period from the 2006 annual reports. 
Practical implications – IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the levels of IC disclosure may encourage greater debate over IC disclosure in that country. 
Originality/value – This paper reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of the disclosure.

year: 2010

title: Creativity awards: Great expectations?

authors: Kilgour, A. Mark

abstract: Given the creativity inherent in advertising, one useful measure of creativity may be the advertising creativity award. Although creativity awards have been used by academics, agencies, and clients as indicators of exemplary creative work, there is surprisingly little research as to what creative elements they actually represent. Senior agency executives were selected to assess their own campaigns in terms of originality and strategy, and were also queried about whether those campaigns would win creativity, and effectiveness, awards. Findings show that the campaigns deemed worthy of creativity award recognition are usually highly original. Yet, most award-winning work is rarely regarded as being highly strategic. The results indicate that this originality bias contained in award-winning advertisements may limit their usefulness as proxy measures of creativity. Although the originality aspect of creativity is reflected, strategy and appropriateness are not adequately, nor proportionately considered. Implications for the use of creativity awards by researchers, as well as managerial issues, are discussed.

text: Creativity awards: Great expectations? Given the creativity inherent in advertising, one useful measure of creativity may be the advertising creativity award. Although creativity awards have been used by academics, agencies, and clients as indicators of exemplary creative work, there is surprisingly little research as to what creative elements they actually represent. Senior agency executives were selected to assess their own campaigns in terms of originality and strategy, and were also queried about whether those campaigns would win creativity, and effectiveness, awards. Findings show that the campaigns deemed worthy of creativity award recognition are usually highly original. Yet, most award-winning work is rarely regarded as being highly strategic. The results indicate that this originality bias contained in award-winning advertisements may limit their usefulness as proxy measures of creativity. Although the originality aspect of creativity is reflected, strategy and appropriateness are not adequately, nor proportionately considered. Implications for the use of creativity awards by researchers, as well as managerial issues, are discussed.

year: 2013

title: Evaluating the effects of invasive brown bullhead catfish (Ameiurus nebulosus) on kōura (freshwater crayfish, Paranephrops planifrons) in Lake Rotoiti

authors: Francis, Laura Beverley

subjects: catfish

abstract: Brown bullhead catfish (Ameiurus nebulosus) are opportunistic carnivores native to North America and were first detected in Te Weta Bay, Lake Rotoiti, in March 2016. A cordon was placed across the bay to try and contain catfish, but they had already established populations elsewhere. Spread of catfish in the lake raised concern for resident populations of freshwater crayfish or kōura (Paranephrops planifrons), which are of ecological and cultural significance to Māori. Given the limited knowledge of the potential impacts of catfish on native biota, this thesis aims to evaluate the effects of catfish on kōura in Lake Rotoiti. To do this, Bay of Plenty Regional Council (BOPRC) routine fyke netting data was used to explore species trends and relationships. A habitat survey was also conducted using whakaweku (bracken fern bundles) and fyke nets, to generate data on species’ habitat preferences and kōura metrics (e.g., sizes and sex ratios). In addition to fishing, kōura and catfish stomachs were dissected to determine diet. Potential food items of catfish were also collected for stable isotope analysis to estimate dietary overlap between catfish and kōura, and long-term resource acquisition. 

Routine BOPRC fyke netting results indicated that kōura catch per unit effort (CPUE) has declined in Lake Rotoiti, with mean catch rates dropping from 10.6 kōura net-1 night-1 in 2016 to 4.2 kōura net-1 night-1 in 2018. Over the same period, catfish CPUE has increased in the lake, with the highest catch rates in Te Weta Bay, where mean catch rates have increased from 1.1 catfish net-1 night-1 in 2016 to 63.7 catfish net-1 night-1 in 2018. Catfish catch rates were negatively associated with catch rates of kōura (r = −0.180). Mean catfish density also had a significant effect on kōura catch rates, with significantly more kōura being caught at sites without catfish. The negative association between catfish and kōura could be due to catfish eating or competing with kōura, or their differing habitat preferences. Catfish were positively associated with sites that are weedy or muddy and kōura were negatively associated with muddy habitats and were positively associated with rocky habitats. Whakaweku set at shallow depths <1 m in the lake littoral zone were ineffective at catching kōura during the habitat survey. 

Catfish diet consisted largely of chironomid larvae (Chironomidae), detritus, common bullies (Gobiomorphus cotidianus), and to a lesser extent kōura. Kōura were found in 12% of large catfish (>200 mm fork length; FL) stomachs analysed and contributed 5% volumetrically to large catfish diet. Unfortunately, the contribution of kōura to catfish diet could not be established using stable isotopes because isotopic signatures of kōura and bullies were too close to differentiate. Kōura diet consisted primarily of animal remains (common bullies and invertebrates) and detritus. Stable isotopes of carbon and nitrogen revealed that diets of kōura and catfish overlapped, with kōura sharing more of their diet with catfish than vice versa, likely reflecting catfish’s broad diet. This study suggests that catfish are responsible for the recent decline in kōura CPUE in Lake Rotoiti and that catfish are directly and indirectly affecting kōura through predation and competition for shared food resources.

text: Evaluating the effects of invasive brown bullhead catfish (Ameiurus nebulosus) on kōura (freshwater crayfish, Paranephrops planifrons) in Lake Rotoiti Brown bullhead catfish (Ameiurus nebulosus) are opportunistic carnivores native to North America and were first detected in Te Weta Bay, Lake Rotoiti, in March 2016. A cordon was placed across the bay to try and contain catfish, but they had already established populations elsewhere. Spread of catfish in the lake raised concern for resident populations of freshwater crayfish or kōura (Paranephrops planifrons), which are of ecological and cultural significance to Māori. Given the limited knowledge of the potential impacts of catfish on native biota, this thesis aims to evaluate the effects of catfish on kōura in Lake Rotoiti. To do this, Bay of Plenty Regional Council (BOPRC) routine fyke netting data was used to explore species trends and relationships. A habitat survey was also conducted using whakaweku (bracken fern bundles) and fyke nets, to generate data on species’ habitat preferences and kōura metrics (e.g., sizes and sex ratios). In addition to fishing, kōura and catfish stomachs were dissected to determine diet. Potential food items of catfish were also collected for stable isotope analysis to estimate dietary overlap between catfish and kōura, and long-term resource acquisition. 

Routine BOPRC fyke netting results indicated that kōura catch per unit effort (CPUE) has declined in Lake Rotoiti, with mean catch rates dropping from 10.6 kōura net-1 night-1 in 2016 to 4.2 kōura net-1 night-1 in 2018. Over the same period, catfish CPUE has increased in the lake, with the highest catch rates in Te Weta Bay, where mean catch rates have increased from 1.1 catfish net-1 night-1 in 2016 to 63.7 catfish net-1 night-1 in 2018. Catfish catch rates were negatively associated with catch rates of kōura (r = −0.180). Mean catfish density also had a significant effect on kōura catch rates, with significantly more kōura being caught at sites without catfish. The negative association between catfish and kōura could be due to catfish eating or competing with kōura, or their differing habitat preferences. Catfish were positively associated with sites that are weedy or muddy and kōura were negatively associated with muddy habitats and were positively associated with rocky habitats. Whakaweku set at shallow depths <1 m in the lake littoral zone were ineffective at catching kōura during the habitat survey. 

Catfish diet consisted largely of chironomid larvae (Chironomidae), detritus, common bullies (Gobiomorphus cotidianus), and to a lesser extent kōura. Kōura were found in 12% of large catfish (>200 mm fork length; FL) stomachs analysed and contributed 5% volumetrically to large catfish diet. Unfortunately, the contribution of kōura to catfish diet could not be established using stable isotopes because isotopic signatures of kōura and bullies were too close to differentiate. Kōura diet consisted primarily of animal remains (common bullies and invertebrates) and detritus. Stable isotopes of carbon and nitrogen revealed that diets of kōura and catfish overlapped, with kōura sharing more of their diet with catfish than vice versa, likely reflecting catfish’s broad diet. This study suggests that catfish are responsible for the recent decline in kōura CPUE in Lake Rotoiti and that catfish are directly and indirectly affecting kōura through predation and competition for shared food resources.

year: 2019