title: Intellectual capital reporting by the New Zealand local government sector

authors: Schneider, Annika Barbara Sabine

subjects: accountability

abstract: This paper assesses the extent and quality of intellectual capital disclosures in the annual reports of the New Zealand local government sector. This paper makes use of an Intellectual Capital Disclosure index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The results indicate that the reporting of intellectual capital by local government authorities is mixed. The most frequently reported items were joint ventures/business collaborations and management process, while the least reported were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital and human capital. The result identify a number intellectual capital items whose reporting could be improved to meet stakeholder disclosure expectations. In the internal capital category this included the disclosure of intellectual property. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. While the disclosure of most items in the human capital category could be improved, particular attention should be given to disclosure of entrepreneurial innovativeness and vocational qualifications.

text: Intellectual capital reporting by the New Zealand local government sector This paper assesses the extent and quality of intellectual capital disclosures in the annual reports of the New Zealand local government sector. This paper makes use of an Intellectual Capital Disclosure index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The results indicate that the reporting of intellectual capital by local government authorities is mixed. The most frequently reported items were joint ventures/business collaborations and management process, while the least reported were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital and human capital. The result identify a number intellectual capital items whose reporting could be improved to meet stakeholder disclosure expectations. In the internal capital category this included the disclosure of intellectual property. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. While the disclosure of most items in the human capital category could be improved, particular attention should be given to disclosure of entrepreneurial innovativeness and vocational qualifications.

year: 2007-06

title: Gelatin and collagen from sheepskin

authors: Matinong, Andrea Marie E.

subjects: collagen

abstract: Abattoirs dispose of sheepskins as solid waste due to low price and poor demand for sheepskin leather. In principle, as an alternative to being disposed of in landfill, sheepskins can serve as a source of the protein collagen or the hydrolysis product, gelatin. In this research, sheepskins collected from abattoirs were used as a source of collagen. Three extraction methods were compared: acid extraction, acid with enzymes, and alkali extraction. The extracted material was characterized using scanning electron microscopy (SEM) and Fourier-transform infrared spectroscopy (FTIR), small angle X-ray scattering (SAXS), and sodium dodecyl sulfate polyacrylamide gel electrophoresis (SDS-PAGE). The collagen and gelatin extraction yield ranged from 3.1% to 4.8% with the product purity determined by hydroxyproline, ranging from 7.8% for the alkali process to 59% and 68% for the acid and acid-enzyme processes. SDS PAGE showed that the acid process produced fragments with molecular weights in the range 100 to &gt;250 kDa, while acid–enzyme resulted in smaller fragments, below 30 kDa. The FTIR region of the amide I band at 1800–1550 cm−1, which was used as an indicator of the collagen and gelatin content, showed that the gelatin dominated in the acid extracts, and the alkaline extract contained a large portion of keratin. SAXS was found to be a sensitive method for showing the presence of intact collagen fibrils in materials from all of the extraction methods, albeit at low concentrations. Herein, sheepskin is shown to be a useful source for collagen–gelatin material of varying molecular weights.

text: Gelatin and collagen from sheepskin Abattoirs dispose of sheepskins as solid waste due to low price and poor demand for sheepskin leather. In principle, as an alternative to being disposed of in landfill, sheepskins can serve as a source of the protein collagen or the hydrolysis product, gelatin. In this research, sheepskins collected from abattoirs were used as a source of collagen. Three extraction methods were compared: acid extraction, acid with enzymes, and alkali extraction. The extracted material was characterized using scanning electron microscopy (SEM) and Fourier-transform infrared spectroscopy (FTIR), small angle X-ray scattering (SAXS), and sodium dodecyl sulfate polyacrylamide gel electrophoresis (SDS-PAGE). The collagen and gelatin extraction yield ranged from 3.1% to 4.8% with the product purity determined by hydroxyproline, ranging from 7.8% for the alkali process to 59% and 68% for the acid and acid-enzyme processes. SDS PAGE showed that the acid process produced fragments with molecular weights in the range 100 to &gt;250 kDa, while acid–enzyme resulted in smaller fragments, below 30 kDa. The FTIR region of the amide I band at 1800–1550 cm−1, which was used as an indicator of the collagen and gelatin content, showed that the gelatin dominated in the acid extracts, and the alkaline extract contained a large portion of keratin. SAXS was found to be a sensitive method for showing the presence of intact collagen fibrils in materials from all of the extraction methods, albeit at low concentrations. Herein, sheepskin is shown to be a useful source for collagen–gelatin material of varying molecular weights.

year: 2024-05-31

title: Prismatic storying: Making visible multi coloured codes

authors: Stuart, Margaret J.

abstract: Language is a casement into cultures' deepest meanings. As children acquire languages, they implicitly adopt the mores of people around them; read the symbols, artefacts and codes. In this article, we examine the importance of language and literacy in the early childhood curriculum Te Whariki: He Whariki Matauranga mo nga Mokopuna o Aotearoa/Early Childhood Curriculum (Ministry of Education, 1996). The focus of the article is on literacy from a bicultural perspective. Adults support children in finding out about both their social and physical worlds. They use their 'imaginations to explore their own and others' identities' (MoE, 1996, p. 25). Our aim is to offer teachers in mainstream early childhood centres (ECE) strategies to apply, practise and situate literacy approaches that reflect Te Ao Maori through stories reflecting symbolic representations of people, places and things.

text: Prismatic storying: Making visible multi coloured codes Language is a casement into cultures' deepest meanings. As children acquire languages, they implicitly adopt the mores of people around them; read the symbols, artefacts and codes. In this article, we examine the importance of language and literacy in the early childhood curriculum Te Whariki: He Whariki Matauranga mo nga Mokopuna o Aotearoa/Early Childhood Curriculum (Ministry of Education, 1996). The focus of the article is on literacy from a bicultural perspective. Adults support children in finding out about both their social and physical worlds. They use their 'imaginations to explore their own and others' identities' (MoE, 1996, p. 25). Our aim is to offer teachers in mainstream early childhood centres (ECE) strategies to apply, practise and situate literacy approaches that reflect Te Ao Maori through stories reflecting symbolic representations of people, places and things.

year: 2018