title: Charity law, the advancement of religion and public benefit - Will the United Kingdom be the answer to New Zealand's prayers?

authors: Chevalier-Watts, Juliet

abstract: The law of charity and religion has an ancient relationship and religion, for charity law purposes, recognises a plethora of belief systems. However, for a religion to be recognised at law in New Zealand and in the United Kingdom it must have public benefit, whether that is a presumed requirement or to be shown expressly. This requirement of public benefit has generated much debate over the decades, in parliaments, in courts and in academia. This article considers the very real issues associate with public benefit and the advancement of religion in charity law and asks whether the contemporary approach of the United Kingdom with regard to the removal of the presumption of public benefit would provide a more certain legal path for New Zealand courts and charitable bodies

text: Charity law, the advancement of religion and public benefit - Will the United Kingdom be the answer to New Zealand's prayers? The law of charity and religion has an ancient relationship and religion, for charity law purposes, recognises a plethora of belief systems. However, for a religion to be recognised at law in New Zealand and in the United Kingdom it must have public benefit, whether that is a presumed requirement or to be shown expressly. This requirement of public benefit has generated much debate over the decades, in parliaments, in courts and in academia. This article considers the very real issues associate with public benefit and the advancement of religion in charity law and asks whether the contemporary approach of the United Kingdom with regard to the removal of the presumption of public benefit would provide a more certain legal path for New Zealand courts and charitable bodies

year: 2016

title: Corporate Social Responsibility Indexes: Measure for Measure

authors: Timperley, Stephen

subjects: CSR

abstract: This thesis investigates criteria used by research agencies that publish ratings of business organisations in respect of their corporate social responsibility (CSR) performance and the relationship of these criteria to underlying ethical principles.  

Companies are rated according to CSR criteria.  Observation of different rating agencies' results for the same, or similar organisations, shows a significant variation in results.  Variations in rating must result either from different criteria being applied or from criteria addressing similar topics being assessed in a different way.  Criteria from different rating agencies are found to be comparable.  Thus if rating criteria are derived from an ethical view of the responsibilities of business organisations, then inconsistent results may be explained by variations in the ethical basis of corporate social responsibility used by agencies.

Subject companies are rated under broad categories such as corporate governance, human rights and the environment.  These categories contain specific criteria.  My investigation compares the criteria used by major rating agencies and identifies the ethical basis, if any, that can be attributed to each criterion.

The study finds that there are clearly identifiable links between a number of criteria used by each rating agency and the ethical theories selected for evaluation.  Further, there is sufficient difference between the agencies to characterise each in relation to one or more of the ethical theories selected.  There is inconsistency, however, within each agency's basis of principles as well as between agencies, which indicates an unsatisfactory lack of explicit relationship between the general, and reasonably consistent, definition of corporate social responsibility and application of coherent ethical principles.

In practical terms around 10% of all investments in the United States, representing 2.3 trillion dollars, are invested in ethical or screened funds that rely on these and similar rating agencies results to determine CSR performance of firms.  The large variation in results demonstrated in my thesis suggests that very significant financial decisions are based, at least in part, on inconsistent data.   I suggest in my conclusion that if agencies were to consider, justify and clearly state the ethical basis from which their criteria derive, then investment managers and their clients could be more certain that their CSR principles were being upheld.

text: Corporate Social Responsibility Indexes: Measure for Measure This thesis investigates criteria used by research agencies that publish ratings of business organisations in respect of their corporate social responsibility (CSR) performance and the relationship of these criteria to underlying ethical principles.  

Companies are rated according to CSR criteria.  Observation of different rating agencies' results for the same, or similar organisations, shows a significant variation in results.  Variations in rating must result either from different criteria being applied or from criteria addressing similar topics being assessed in a different way.  Criteria from different rating agencies are found to be comparable.  Thus if rating criteria are derived from an ethical view of the responsibilities of business organisations, then inconsistent results may be explained by variations in the ethical basis of corporate social responsibility used by agencies.

Subject companies are rated under broad categories such as corporate governance, human rights and the environment.  These categories contain specific criteria.  My investigation compares the criteria used by major rating agencies and identifies the ethical basis, if any, that can be attributed to each criterion.

The study finds that there are clearly identifiable links between a number of criteria used by each rating agency and the ethical theories selected for evaluation.  Further, there is sufficient difference between the agencies to characterise each in relation to one or more of the ethical theories selected.  There is inconsistency, however, within each agency's basis of principles as well as between agencies, which indicates an unsatisfactory lack of explicit relationship between the general, and reasonably consistent, definition of corporate social responsibility and application of coherent ethical principles.

In practical terms around 10% of all investments in the United States, representing 2.3 trillion dollars, are invested in ethical or screened funds that rely on these and similar rating agencies results to determine CSR performance of firms.  The large variation in results demonstrated in my thesis suggests that very significant financial decisions are based, at least in part, on inconsistent data.   I suggest in my conclusion that if agencies were to consider, justify and clearly state the ethical basis from which their criteria derive, then investment managers and their clients could be more certain that their CSR principles were being upheld.

year: 2008

title: Microbiological quality of Toroi:  A Māori food delicacy

authors: Dixon, Lorraine Louise

subjects: Maori

abstract: A study was undertaken to determine the food safety of the fermented Māori delicacy, Toroi.  Ten batches of Toroi were prepared by a commonly used traditional method that consisted of boiling the vegetable component, either watercress or puha, and combining it with chopped mussel flesh.  The mixture was cooled and then stored in a refrigerator for up to eight months to allow natural fermentation to take place.  All ingredients were sourced from retail outlets.  The Toroi was examined at intervals over eight months for a range of pathogens (seven in all) that have been related to incidents of food poisoning in ready-to-eat foods in New Zealand.  The survival of a faecal contamination indicator, the laboratory grown strain Escherichia coli NZRM 916, was mapped over eight months.  Two strategies to prevent the growth of Listeria monocytogenes in Toroi were also investigated.  

Only one of the seven pathogens sought was recovered from any sample.  This pathogen was Bacillus cereus, a spore-former known to be associated with vegetables.  All batches contained B. cereus on the day of preparation but after two weeks refrigerated storage there was no further recovery from any sample.  There was a very low incidence of natural E. coli in the Toroi, consistent with levels permitted in mussels sold in retail outlets.  The laboratory grown strain, E. coli declined substantially over two months and was not recovered from any samples at eight months.  
A laboratory grown strain of Listeria monocytogenes, (L70) was added to Toroi and grew well with an increase in concentration of about seven-fold, over 19 days storage in a refrigerator.  A bacteriocin producing lactic acid bacterium, Lactobacillus sake Lb706, was added in combined culture with L. monocytogenes to Toroi.  It was found that at least 5 x108 L. sake cells were required as an inoculum to ensure elimination of L. monocytogenes from the Toroi.  When a purified bacteriocin; nisin, was added, a concentration of 10 mg g-1 in the Toroi was required to eliminate L. monocytogenes.  The inhibition study results suggest that unacceptably high inocula or purified bacteriocin would be required to prevent the growth of L. monocytogenes in Toroi.

The results of this suggest that Toroi be prepared from mussels either purchased from a retail outlet or harvested from sites known to be free from contamination.  Toroi should be safe to eat if prepared carefully, chilled promptly and thoroughly and allowed to ferment for at least two weeks.  In addition, care should be taken to maintain Toroi at refrigerated temperatures until it is eaten.

text: Microbiological quality of Toroi:  A Māori food delicacy A study was undertaken to determine the food safety of the fermented Māori delicacy, Toroi.  Ten batches of Toroi were prepared by a commonly used traditional method that consisted of boiling the vegetable component, either watercress or puha, and combining it with chopped mussel flesh.  The mixture was cooled and then stored in a refrigerator for up to eight months to allow natural fermentation to take place.  All ingredients were sourced from retail outlets.  The Toroi was examined at intervals over eight months for a range of pathogens (seven in all) that have been related to incidents of food poisoning in ready-to-eat foods in New Zealand.  The survival of a faecal contamination indicator, the laboratory grown strain Escherichia coli NZRM 916, was mapped over eight months.  Two strategies to prevent the growth of Listeria monocytogenes in Toroi were also investigated.  

Only one of the seven pathogens sought was recovered from any sample.  This pathogen was Bacillus cereus, a spore-former known to be associated with vegetables.  All batches contained B. cereus on the day of preparation but after two weeks refrigerated storage there was no further recovery from any sample.  There was a very low incidence of natural E. coli in the Toroi, consistent with levels permitted in mussels sold in retail outlets.  The laboratory grown strain, E. coli declined substantially over two months and was not recovered from any samples at eight months.  
A laboratory grown strain of Listeria monocytogenes, (L70) was added to Toroi and grew well with an increase in concentration of about seven-fold, over 19 days storage in a refrigerator.  A bacteriocin producing lactic acid bacterium, Lactobacillus sake Lb706, was added in combined culture with L. monocytogenes to Toroi.  It was found that at least 5 x108 L. sake cells were required as an inoculum to ensure elimination of L. monocytogenes from the Toroi.  When a purified bacteriocin; nisin, was added, a concentration of 10 mg g-1 in the Toroi was required to eliminate L. monocytogenes.  The inhibition study results suggest that unacceptably high inocula or purified bacteriocin would be required to prevent the growth of L. monocytogenes in Toroi.

The results of this suggest that Toroi be prepared from mussels either purchased from a retail outlet or harvested from sites known to be free from contamination.  Toroi should be safe to eat if prepared carefully, chilled promptly and thoroughly and allowed to ferment for at least two weeks.  In addition, care should be taken to maintain Toroi at refrigerated temperatures until it is eaten.

year: 2007