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: Dual-heritage households: Food, culture, and re-membering in Hamilton, New Zealand

authors: Graham, Rebekah Sarah

subjects: food

abstract: Food is deeply connected to processes of re-membering, identity construction, the texturing of shared spaces, and social relationships. This case-comparative research focusses on how everyday food-related practices (sourcing, preparing, serving and eating) reproduce aspects of culture and communal ways of being. We will consider the food practices of three dual-heritage households who took part in a series of biographical, ‘go-along’, ‘eat-along’ and photo-elicitation interviews. Particular attention is paid to the ways in which food is intimately interwoven with familial relationships, the reproduction of hybrid ways of being, and connecting the present, past, and future.

text: Dual-heritage households: Food, culture, and re-membering in Hamilton, New Zealand Food is deeply connected to processes of re-membering, identity construction, the texturing of shared spaces, and social relationships. This case-comparative research focusses on how everyday food-related practices (sourcing, preparing, serving and eating) reproduce aspects of culture and communal ways of being. We will consider the food practices of three dual-heritage households who took part in a series of biographical, ‘go-along’, ‘eat-along’ and photo-elicitation interviews. Particular attention is paid to the ways in which food is intimately interwoven with familial relationships, the reproduction of hybrid ways of being, and connecting the present, past, and future.

year: 2016

title: Culture and climate change: A study of future-proofing Māori tourism businesses

authors: Tawhai, Crystal Candace

subjects: culture

abstract: This thesis explores how prepared Māori tourism businesses are to adapt to climate change and how Māori values may influence the business's perception of responses to climate change. As climate impacts are growing in New Zealand, as a result of increasing extreme weather events, how can Māori tourism businesses protect their taonga (resources)? Taonga in the context of this study includes Māori values, lands, seas and their businesses. Furthermore, the literature indicates that Māori tourism significantly contributes to the economic, social and cultural wellbeing for Māori and wider New Zealand (NZ Māori Tourism, 2018). 
At a specific level, the study focuses on three Māori tourism businesses. Two of the businesses are North Island-based whānau-owned enterprises, one on Kāpiti Island and the other in Napier. The third is a hapū-owned business located in Kaikoura in the South Island. Drawing on kaupapa Māori frameworks built on Māori struggles for tino rangatiratanga and mana motuhake (self-determination), the study adheres to kaupapa Māori principles of carrying out research by Māori to benefit Māori. The primary data for the study was collected through semi-structured interviews with each of the businesses, taking care to ensure the cultural safety of the participants and using appropriate tikanga (protocol) in each interview. 

The findings of the study show that Māori tourism businesses are adapting to environmental changes but are unsure about the pace of climate change. The uncertainties are due to a lack of access to information and competing priorities within their businesses. The research also shows how decisions made by local government as well as business perceptions of local and central government institutions negatively impacts on the ability of businesses to adapt to climate change. While there were differences in the businesses’ treatment of science and scientific information, all of them prioritised Māori cultural values. Significantly, these values underpin all the activities of the businesses, including, environmental enhancement and protection. An emphasis on Māori values in facilitated partnerships between tourism businesses, government bodies, and other community stakeholders on co-designing climate change adaptation strategies can help the tourism sector to prepare for a changing climate.

text: Culture and climate change: A study of future-proofing Māori tourism businesses This thesis explores how prepared Māori tourism businesses are to adapt to climate change and how Māori values may influence the business's perception of responses to climate change. As climate impacts are growing in New Zealand, as a result of increasing extreme weather events, how can Māori tourism businesses protect their taonga (resources)? Taonga in the context of this study includes Māori values, lands, seas and their businesses. Furthermore, the literature indicates that Māori tourism significantly contributes to the economic, social and cultural wellbeing for Māori and wider New Zealand (NZ Māori Tourism, 2018). 
At a specific level, the study focuses on three Māori tourism businesses. Two of the businesses are North Island-based whānau-owned enterprises, one on Kāpiti Island and the other in Napier. The third is a hapū-owned business located in Kaikoura in the South Island. Drawing on kaupapa Māori frameworks built on Māori struggles for tino rangatiratanga and mana motuhake (self-determination), the study adheres to kaupapa Māori principles of carrying out research by Māori to benefit Māori. The primary data for the study was collected through semi-structured interviews with each of the businesses, taking care to ensure the cultural safety of the participants and using appropriate tikanga (protocol) in each interview. 

The findings of the study show that Māori tourism businesses are adapting to environmental changes but are unsure about the pace of climate change. The uncertainties are due to a lack of access to information and competing priorities within their businesses. The research also shows how decisions made by local government as well as business perceptions of local and central government institutions negatively impacts on the ability of businesses to adapt to climate change. While there were differences in the businesses’ treatment of science and scientific information, all of them prioritised Māori cultural values. Significantly, these values underpin all the activities of the businesses, including, environmental enhancement and protection. An emphasis on Māori values in facilitated partnerships between tourism businesses, government bodies, and other community stakeholders on co-designing climate change adaptation strategies can help the tourism sector to prepare for a changing climate.

year: 2020