title: Global influences and local environments: Forestry and forest conservation in New Zealand, 1850s-1925.

authors: Beattie, James John

subjects: New Zealand

abstract: This article examines the multiple factors that shaped the establishment of forest conservation and tree-planting in the colony of New Zealand. It presents a new perspective on forest history in New Zealand from the 1850s to the 1920s by examining the interplay of local and global factors in the development of forestry, while also suggesting future research topics in this area. Using the case-study of New Zealand, as an ancillary focus the article presents new interpretations of the exchange and introduction of forestry ideas, suggesting a need to re-examine the importance of locality in the period leading up to the emergence of ‘empire forestry’ in the twentieth century. With this in mind, it takes as one of its perspectives the work of historian of science David Livingstone, who has emphasised the importance of local factors in shaping the spread of scientific ideas. In light of Livingstone’s ideas, we demonstrate that while it makes sense to consider New Zealand forest policy both nationally and internationally, there were also significant local variations in policy according to geography, politics and other factors. These included uneven forest distribution throughout the country, slower growth-rates of indigenous trees and the impact of geography on forest removal and conservation. As well, long-standing political aversion to government interference in society restricted the role of the state in active forest management, giving greater latitude to private tree-planters. Meanwhile, New Zealand’ smaller government and population offered greater power to individuals than perhaps would be open to those living in larger societies with bigger government bureaucracies.

text: Global influences and local environments: Forestry and forest conservation in New Zealand, 1850s-1925. This article examines the multiple factors that shaped the establishment of forest conservation and tree-planting in the colony of New Zealand. It presents a new perspective on forest history in New Zealand from the 1850s to the 1920s by examining the interplay of local and global factors in the development of forestry, while also suggesting future research topics in this area. Using the case-study of New Zealand, as an ancillary focus the article presents new interpretations of the exchange and introduction of forestry ideas, suggesting a need to re-examine the importance of locality in the period leading up to the emergence of ‘empire forestry’ in the twentieth century. With this in mind, it takes as one of its perspectives the work of historian of science David Livingstone, who has emphasised the importance of local factors in shaping the spread of scientific ideas. In light of Livingstone’s ideas, we demonstrate that while it makes sense to consider New Zealand forest policy both nationally and internationally, there were also significant local variations in policy according to geography, politics and other factors. These included uneven forest distribution throughout the country, slower growth-rates of indigenous trees and the impact of geography on forest removal and conservation. As well, long-standing political aversion to government interference in society restricted the role of the state in active forest management, giving greater latitude to private tree-planters. Meanwhile, New Zealand’ smaller government and population offered greater power to individuals than perhaps would be open to those living in larger societies with bigger government bureaucracies.

year: 2010

title: Intellectual Capital Reporting by the New Zealand Local Government Sector

authors: Schneider, Annika Barbara Sabine

subjects: intellectual capital

abstract: Sweeping financial management reforms occurred in New Zealand during the late 1980s and early 1990s which radically changed the face of the New Zealand public sector.  These reforms sought to significantly restructure and reorganise local government thereby improving their effectiveness and efficiency and improving their accountability to their stakeholders. The principal vehicle for the discharge of this accountability is the annual report, which must be prepared according to Generally Accepted Accounting Practice (GAAP) and commercial principles.

Organisations in the private sector are beginning to recognise the value of accounting for intellectual capital (IC) (see for example Quinn, 1992; Brooking, 1996; Sveiby, 1997; Edvinsson  Malone, 1997; Bontis, Dragonetti, Jacobsen  Roos, 1999; Guthrie, Petty  Johanson, 2001; Bounfour, 2003). Studies on the measurement, management and reporting of IC have been undertaken internationally in Asia (Abeysekera  Guthrie, 2005; Goh  Lim, 2004; Ordenez de Pablos, 2002), Australia (Guthrie  Petty, 2000), Europe (Bozzolan, Favotto and Ricceri, 2003; Olsson, 2001; Ordenez de Pablos, 2004), United Kingdom (Collier, 2001; Williams, 2001) and Ireland (Brennan, 2001).
 
Despite the significant research interest in the field of intellectual capital internationally, scant attention has been paid to intellectual capital reporting by commercial organisations in New Zealand. An extensive review of the IC literature yielded only two New Zealand based studies (Miller  Whiting, 2005; Wong  Gardner, 2005). Further, no studies to date have addressed intellectual capital reporting by local governments in either New Zealand or internationally. This study aims to fill this gap through the development of an intellectual capital disclosure model that could be applied to local authorities.

The research describes and explains the development of a disclosure index used to measure the extent and quality of current intellectual capital disclosure by local authorities in New Zealand. The index was developed through a consultative process with a panel of local government stakeholders which was used to establish the weightings for each item. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The 2004/2005 annual reports of 82 New Zealand local authorities were scored for extent and quality of disclosure against the index. 

The results indicate that intellectual capital reporting by local authorities is varied. Manukau City Council scored the achieved the highest overall score (76%) out of the 82 reports analysed while Whakatane District Council scored the lowest with 33%. The most reported items were joint ventures/business collaborations and management processes. The least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. The least reported category was human capital. The findings indicate a number of areas of reporting that could be improved in order to meet with stakeholder disclosure expectations. In the internal capital category, intellectual property disclosures could be improved. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. In the human capital category, disclosure of most items could be improved, in particular, entrepreneurial innovativeness and vocational qualifications.

The study provided an insight into the current level and quality of intellectual capital disclosure by the NZ local government sector. The results indicated that local authorities are disclosing some aspects of intellectual capital in their annual report, however there is no consistent reporting framework, and many areas of IC disclosures are not meeting stakeholder expectations. More research is needed in the area of intellectual capital reporting in the public sector. This study provides a preliminary framework which can be used by local authorities to enhance intellectual capital disclosures in their annual reports.

text: Intellectual Capital Reporting by the New Zealand Local Government Sector Sweeping financial management reforms occurred in New Zealand during the late 1980s and early 1990s which radically changed the face of the New Zealand public sector.  These reforms sought to significantly restructure and reorganise local government thereby improving their effectiveness and efficiency and improving their accountability to their stakeholders. The principal vehicle for the discharge of this accountability is the annual report, which must be prepared according to Generally Accepted Accounting Practice (GAAP) and commercial principles.

Organisations in the private sector are beginning to recognise the value of accounting for intellectual capital (IC) (see for example Quinn, 1992; Brooking, 1996; Sveiby, 1997; Edvinsson  Malone, 1997; Bontis, Dragonetti, Jacobsen  Roos, 1999; Guthrie, Petty  Johanson, 2001; Bounfour, 2003). Studies on the measurement, management and reporting of IC have been undertaken internationally in Asia (Abeysekera  Guthrie, 2005; Goh  Lim, 2004; Ordenez de Pablos, 2002), Australia (Guthrie  Petty, 2000), Europe (Bozzolan, Favotto and Ricceri, 2003; Olsson, 2001; Ordenez de Pablos, 2004), United Kingdom (Collier, 2001; Williams, 2001) and Ireland (Brennan, 2001).
 
Despite the significant research interest in the field of intellectual capital internationally, scant attention has been paid to intellectual capital reporting by commercial organisations in New Zealand. An extensive review of the IC literature yielded only two New Zealand based studies (Miller  Whiting, 2005; Wong  Gardner, 2005). Further, no studies to date have addressed intellectual capital reporting by local governments in either New Zealand or internationally. This study aims to fill this gap through the development of an intellectual capital disclosure model that could be applied to local authorities.

The research describes and explains the development of a disclosure index used to measure the extent and quality of current intellectual capital disclosure by local authorities in New Zealand. The index was developed through a consultative process with a panel of local government stakeholders which was used to establish the weightings for each item. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The 2004/2005 annual reports of 82 New Zealand local authorities were scored for extent and quality of disclosure against the index. 

The results indicate that intellectual capital reporting by local authorities is varied. Manukau City Council scored the achieved the highest overall score (76%) out of the 82 reports analysed while Whakatane District Council scored the lowest with 33%. The most reported items were joint ventures/business collaborations and management processes. The least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. The least reported category was human capital. The findings indicate a number of areas of reporting that could be improved in order to meet with stakeholder disclosure expectations. In the internal capital category, intellectual property disclosures could be improved. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. In the human capital category, disclosure of most items could be improved, in particular, entrepreneurial innovativeness and vocational qualifications.

The study provided an insight into the current level and quality of intellectual capital disclosure by the NZ local government sector. The results indicated that local authorities are disclosing some aspects of intellectual capital in their annual report, however there is no consistent reporting framework, and many areas of IC disclosures are not meeting stakeholder expectations. More research is needed in the area of intellectual capital reporting in the public sector. This study provides a preliminary framework which can be used by local authorities to enhance intellectual capital disclosures in their annual reports.

year: 2006

title: Te ao hurihuri : iwi identification in the census

authors: Kukutai, Tahu

abstract: As the flagship of official statistics, the national population census is an important forum for the recognition of indigenous peoples in their homelands and territories (United Nations, 2008). While most governments worldwide count and classify their populations by ethnicity, New Zealand is rare in enabling multiple expressions of indigenous identity in the census. Since 1991, it has been possible to identify as Māori in three ways: by descent, ethnicity and iwi (tribal) affiliation (see Figure 1). The Māori descent population is the largest— in 2013, just under 669,000 individuals ticked the Māori descent box. The number identifying as Māori by ethnicity - intended as a measure of cultural belonging - was substantially lower at just under 600,000. Most of the remaining 69,000 Māori descendants identified solely as NZ European. In 2013 nearly 83 per cent of Māori descendants (n=535,941) reported belonging to at least one iwi. Of those that did not report an iwi affiliation, 40 per cent did not identify as Māori by ethnicity either.

text: Te ao hurihuri : iwi identification in the census As the flagship of official statistics, the national population census is an important forum for the recognition of indigenous peoples in their homelands and territories (United Nations, 2008). While most governments worldwide count and classify their populations by ethnicity, New Zealand is rare in enabling multiple expressions of indigenous identity in the census. Since 1991, it has been possible to identify as Māori in three ways: by descent, ethnicity and iwi (tribal) affiliation (see Figure 1). The Māori descent population is the largest— in 2013, just under 669,000 individuals ticked the Māori descent box. The number identifying as Māori by ethnicity - intended as a measure of cultural belonging - was substantially lower at just under 600,000. Most of the remaining 69,000 Māori descendants identified solely as NZ European. In 2013 nearly 83 per cent of Māori descendants (n=535,941) reported belonging to at least one iwi. Of those that did not report an iwi affiliation, 40 per cent did not identify as Māori by ethnicity either.

year: 2015