title: Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia

authors: Zaini, Syeliya Md

subjects: Social Sciences

abstract: This paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content and level of information disclosed voluntarily in companies’ annual reports. Family-controlled companies tend to voluntarily disclose information in relation to external factors and global conditions. Most family-controlled companies provide financial warnings in their disclosures. Studies that examine a voluntary disclosure practice by family-controlled companies in Malaysia are limited. As such, little is known about the effect of ownership structure on the level of voluntary disclosure.

text: Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia This paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content and level of information disclosed voluntarily in companies’ annual reports. Family-controlled companies tend to voluntarily disclose information in relation to external factors and global conditions. Most family-controlled companies provide financial warnings in their disclosures. Studies that examine a voluntary disclosure practice by family-controlled companies in Malaysia are limited. As such, little is known about the effect of ownership structure on the level of voluntary disclosure.

year: 2020-01-01

title: Sources and effects of catchment-derived bioavailable contaminants in Hamilton urban streams

authors: Valler, Tammy L.

subjects: Urban streams

abstract: Awareness of the consistently degraded state of urban streams, with lower biodiversity has heightened worldwide, increasing restoration initiatives to ameliorate the adverse effects. The present study examined anthropogenically-derived contaminants in water and sediments and bioaccumulation in tissues and bile of shortfin eels (Anguilla australis) in Hamilton City urban gully streams. Bioassays were also conducted with two native Crustacea; the amphipod Paracorophium lucasi and freshwater crayfish (kōura) (Paranephrops planifrons) to test endpoints of survival, reburial behaviour and growth. Results of dissolved Cu, Pb and Zn showed the industrial Waitawhiriwhiri catchment, with higher impervious surfaces, to have the greatest potential for generating contaminants in stream waters. Relationships between sediment contaminant concentrations and upstream % impervious area suggest an association with stormwater runoff and metal accumulation. Shortfin eels from Gibbons Creek and Lake Rotoroa bioaccumulated high concentrations of Pb and As respectively in livers, and PAH metabolite pyrene-1-glucuronide in bile was found in many eels, highlighting the bioavailability of these contaminants. Muscle tissues cocnentrations of Pb and Hg in some sites triggered food safety guidelines presenting a low risk for human consumption. Amphipods exposed to sediments from Lake Rotoroa had significantly reduced survival compared with those exposed to other site sediments in a 10-day sediment toxicity test. Photo-induced toxicity is not of concern for biota exposed to these sediments. Sediments did not induce any sub-lethal effect on reburial behaviour. Growth rates of kōura fed Salix fragilis leaf material incubated in Hamilton streams were not significantly different, and the short duration of the study meant conclusions could not be made on the significance of observed accumulated metals and metalloids on differences in growth rates. Results of this study highlight a number of locations in the Hamilton stream network, where contaminants are of concern, especially in streams with fully urbanised catchments with high effective imperviousness and legacies of past land use or pollution. Bioavailability of some metals, metalloids and PAHs is constraining the diversity of some species present in these streams, although not apparent for shortfin eels, as they are very common.

text: Sources and effects of catchment-derived bioavailable contaminants in Hamilton urban streams Awareness of the consistently degraded state of urban streams, with lower biodiversity has heightened worldwide, increasing restoration initiatives to ameliorate the adverse effects. The present study examined anthropogenically-derived contaminants in water and sediments and bioaccumulation in tissues and bile of shortfin eels (Anguilla australis) in Hamilton City urban gully streams. Bioassays were also conducted with two native Crustacea; the amphipod Paracorophium lucasi and freshwater crayfish (kōura) (Paranephrops planifrons) to test endpoints of survival, reburial behaviour and growth. Results of dissolved Cu, Pb and Zn showed the industrial Waitawhiriwhiri catchment, with higher impervious surfaces, to have the greatest potential for generating contaminants in stream waters. Relationships between sediment contaminant concentrations and upstream % impervious area suggest an association with stormwater runoff and metal accumulation. Shortfin eels from Gibbons Creek and Lake Rotoroa bioaccumulated high concentrations of Pb and As respectively in livers, and PAH metabolite pyrene-1-glucuronide in bile was found in many eels, highlighting the bioavailability of these contaminants. Muscle tissues cocnentrations of Pb and Hg in some sites triggered food safety guidelines presenting a low risk for human consumption. Amphipods exposed to sediments from Lake Rotoroa had significantly reduced survival compared with those exposed to other site sediments in a 10-day sediment toxicity test. Photo-induced toxicity is not of concern for biota exposed to these sediments. Sediments did not induce any sub-lethal effect on reburial behaviour. Growth rates of kōura fed Salix fragilis leaf material incubated in Hamilton streams were not significantly different, and the short duration of the study meant conclusions could not be made on the significance of observed accumulated metals and metalloids on differences in growth rates. Results of this study highlight a number of locations in the Hamilton stream network, where contaminants are of concern, especially in streams with fully urbanised catchments with high effective imperviousness and legacies of past land use or pollution. Bioavailability of some metals, metalloids and PAHs is constraining the diversity of some species present in these streams, although not apparent for shortfin eels, as they are very common.

year: 2013

title: The processes involved in formulating a marae-based Māori language regeneration plan for Whakamārama marae: Outline, analysis and evaluation

authors: Lewis, Roger

subjects: New Zealand

abstract: We provide here a criterion referenced evaluation of the processes involved in the creation of a Māori language regeneration strategy for Whakamārama marae. Working voluntarily and often under difficult circumstances, core group members demonstrated that they possessed the essential characteristics of commitment, motivation and determination. In addition, they demonstrated the willingness and ability to use existing skills and knowledge effectively and to develop further skills and knowledge as the project proceeded. Perhaps most important, they developed a caring and effective working culture. However, the weaknesses of the project included a lack of preparation and planning prior to the commencement of the project which led to delays in producing outcomes and some loss of momentum. This also led, indirectly, to the views of two or three members of the core group being overrepresented in the language planning goals. We believe that the information and analysis provided here are likely to be of interest to any language community involved in micro-level language regeneration activities of a similar type.

text: The processes involved in formulating a marae-based Māori language regeneration plan for Whakamārama marae: Outline, analysis and evaluation We provide here a criterion referenced evaluation of the processes involved in the creation of a Māori language regeneration strategy for Whakamārama marae. Working voluntarily and often under difficult circumstances, core group members demonstrated that they possessed the essential characteristics of commitment, motivation and determination. In addition, they demonstrated the willingness and ability to use existing skills and knowledge effectively and to develop further skills and knowledge as the project proceeded. Perhaps most important, they developed a caring and effective working culture. However, the weaknesses of the project included a lack of preparation and planning prior to the commencement of the project which led to delays in producing outcomes and some loss of momentum. This also led, indirectly, to the views of two or three members of the core group being overrepresented in the language planning goals. We believe that the information and analysis provided here are likely to be of interest to any language community involved in micro-level language regeneration activities of a similar type.

year: 2008