title: Accounting for the costs of recruiting and training

authors: Twiname, Linda J.

abstract: We investigate the investments made by accounting firms into recruiting and training new employees into entry-level positions. This includes developing a model to capture both the direct and indirect investments/ costs associated with recruitment and training. We quantify time, effort, resources, and associated opportunity costs, on entry-level recruits. The model was converted into a quantitative questionnaire and administered to accounting firms. We administered it to twelve accounting firms. The findings from this study build upon earlier studies (Bliss, 2001; Hansen, 1997; Phillips, 1990) which estimated the cost to recruit and train new employees at approximately 150% of their annual salary. Results revealed that the true investment in recruitment and training is significantly greater for the accountants in our study. On average accountants in our study invest an additional 241% of new employees’ annual salary. The findings provide insight into the true financial investments firms make during recruitment and the first year of employee training for entry-level positions. Our model is a simple tool which managers can use to quantify their investments in new employees during their first year of employment. It has proved insightful for accounting firms and has potential for use in other industries. Further, we found that generally new employees do not reach full productivity within their first year of employment. This highlights the importance for employers to retain new employees to maximise their returns on investment.

text: Accounting for the costs of recruiting and training We investigate the investments made by accounting firms into recruiting and training new employees into entry-level positions. This includes developing a model to capture both the direct and indirect investments/ costs associated with recruitment and training. We quantify time, effort, resources, and associated opportunity costs, on entry-level recruits. The model was converted into a quantitative questionnaire and administered to accounting firms. We administered it to twelve accounting firms. The findings from this study build upon earlier studies (Bliss, 2001; Hansen, 1997; Phillips, 1990) which estimated the cost to recruit and train new employees at approximately 150% of their annual salary. Results revealed that the true investment in recruitment and training is significantly greater for the accountants in our study. On average accountants in our study invest an additional 241% of new employees’ annual salary. The findings provide insight into the true financial investments firms make during recruitment and the first year of employee training for entry-level positions. Our model is a simple tool which managers can use to quantify their investments in new employees during their first year of employment. It has proved insightful for accounting firms and has potential for use in other industries. Further, we found that generally new employees do not reach full productivity within their first year of employment. This highlights the importance for employers to retain new employees to maximise their returns on investment.

year: 2011-06-27

title: Who seeks help in a crisis? Temporal analysis of anti-trafficking helpline contacts over the pandemic

authors: Tompson, Lisa

subjects: Complex systems

abstract: Background
Human trafficking and extreme exploitation ("modern slavery") violate fundamental human rights and cause severe harm to individuals' well-being. Anti-trafficking helplines provide critical support for victims/survivors, yet little research has explored their usage patterns, particularly during crises. This study examines how the Covid-19 pandemic influenced reporting to the UK’s Modern Slavery & Exploitation Helpline, aiming to identify trends in help-seeking behaviour during this period of significant social disruption.

Methods
This study analysed 8,386 cases from the Helpline between October 2016 and December 2021. We took a descriptive approach, as assumptions for causal analyses could not be met. We used seasonal decomposition methods to separate underlying trends over the pandemic from seasonal effects, focusing on caller proximity and exploitation sub-types.

Results
Helpline contacts decreased following the introduction of Covid-19 restrictions, although case volume remained steady compared to pre-pandemic levels. Reporting patterns shifted: reports of criminal and sexual exploitation increased, while those of labour exploitation declined. Self-reports from victims/survivors rose notably during in-person work restrictions, particularly for labour exploitation in essential industries. Reports from the public about suspicious activity dropped and did not rebound post-lockdown, suggesting long-term changes in public reporting behaviour.

Conclusions
The study demonstrates how the Covid-19 pandemic affected reporting to a major anti-trafficking helpline, revealing increased self-reports from victim/survivors but a decline in community-based reporting. These findings highlight the importance of helplines as a public health intervention during crises and underscore the need for enhanced support infrastructure during periods of social and economic disruption. Future research should investigate the underlying causes of these shifts in reporting and explore ways to improve service access for victim/survivors of trafficking during emergencies.

text: Who seeks help in a crisis? Temporal analysis of anti-trafficking helpline contacts over the pandemic Background
Human trafficking and extreme exploitation ("modern slavery") violate fundamental human rights and cause severe harm to individuals' well-being. Anti-trafficking helplines provide critical support for victims/survivors, yet little research has explored their usage patterns, particularly during crises. This study examines how the Covid-19 pandemic influenced reporting to the UK’s Modern Slavery & Exploitation Helpline, aiming to identify trends in help-seeking behaviour during this period of significant social disruption.

Methods
This study analysed 8,386 cases from the Helpline between October 2016 and December 2021. We took a descriptive approach, as assumptions for causal analyses could not be met. We used seasonal decomposition methods to separate underlying trends over the pandemic from seasonal effects, focusing on caller proximity and exploitation sub-types.

Results
Helpline contacts decreased following the introduction of Covid-19 restrictions, although case volume remained steady compared to pre-pandemic levels. Reporting patterns shifted: reports of criminal and sexual exploitation increased, while those of labour exploitation declined. Self-reports from victims/survivors rose notably during in-person work restrictions, particularly for labour exploitation in essential industries. Reports from the public about suspicious activity dropped and did not rebound post-lockdown, suggesting long-term changes in public reporting behaviour.

Conclusions
The study demonstrates how the Covid-19 pandemic affected reporting to a major anti-trafficking helpline, revealing increased self-reports from victim/survivors but a decline in community-based reporting. These findings highlight the importance of helplines as a public health intervention during crises and underscore the need for enhanced support infrastructure during periods of social and economic disruption. Future research should investigate the underlying causes of these shifts in reporting and explore ways to improve service access for victim/survivors of trafficking during emergencies.

year: 2025

title: The Effects of Contaminated Rena Sediments on Juvenile Paua (Haliotis iris)

authors: McSweeney, Caleb S.

subjects: contamiant

abstract: The grounding of the MV Rena on Otaiti resulted in the release of heavy fuel oil and container debris contaminants into the surrounding environments including the rocky shores of the adjacent Mōtītī Island. This is the habitat where significant populations of benthic paua reside. Paua (Haliotis iris) are a staple and consistent food source for Mōtītī Island. Being an offshore island with no amenities, Mōtītī Island residents are reliant on the ocean as a pataka kai (food cupboard) and are therefore acutely aware of environmental influences to the harvest of kaimoana.
This thesis aimed to address concerns relating to the effects of contaminated boundary layer water emanating from contaminated ‘Rena’ sediment on juvenile paua. Research was focused in two areas: 1) the sublethal behavioural effects of contaminated Rena sediment to Paua and 2) the accumulation of trace metals in the edible tissue and viscera mass. The experiments were carried out with the use of a close circuit aquaria in a laboratory environment, followed by a field experiment.
In all experiments, paua in control treatments were healthy by comparison to paua exposed to treatments with Rena contaminated sediments and copper as judged by survivorship and behaviour. The most likely cause of of behavioural aberrations and mortality observed was deemed to be copper as demonstrated by Diffusive Gradient in thin film (DGT) and ambient water analyses in both experiments. Copper that is bioavailable can increase quickly in the edible tissue and viscera mass as was identified as the visceral mass of Rena and copper exposed paua had a higher mean concentration of this and other trace metals.
On Otaiti, the effects to paua from the Rena ship wreck and lost container contents, know to include a medly of metals and other contaminants, is not likely to be limited to copper alone. Results demosntrate the relevance of examining the effects of water borne contaminated plumes emanating from complex mixtures of contaminants. This is rarely done in ecotoxicological studies which tend to focus on individual contaminant compounds.

text: The Effects of Contaminated Rena Sediments on Juvenile Paua (Haliotis iris) The grounding of the MV Rena on Otaiti resulted in the release of heavy fuel oil and container debris contaminants into the surrounding environments including the rocky shores of the adjacent Mōtītī Island. This is the habitat where significant populations of benthic paua reside. Paua (Haliotis iris) are a staple and consistent food source for Mōtītī Island. Being an offshore island with no amenities, Mōtītī Island residents are reliant on the ocean as a pataka kai (food cupboard) and are therefore acutely aware of environmental influences to the harvest of kaimoana.
This thesis aimed to address concerns relating to the effects of contaminated boundary layer water emanating from contaminated ‘Rena’ sediment on juvenile paua. Research was focused in two areas: 1) the sublethal behavioural effects of contaminated Rena sediment to Paua and 2) the accumulation of trace metals in the edible tissue and viscera mass. The experiments were carried out with the use of a close circuit aquaria in a laboratory environment, followed by a field experiment.
In all experiments, paua in control treatments were healthy by comparison to paua exposed to treatments with Rena contaminated sediments and copper as judged by survivorship and behaviour. The most likely cause of of behavioural aberrations and mortality observed was deemed to be copper as demonstrated by Diffusive Gradient in thin film (DGT) and ambient water analyses in both experiments. Copper that is bioavailable can increase quickly in the edible tissue and viscera mass as was identified as the visceral mass of Rena and copper exposed paua had a higher mean concentration of this and other trace metals.
On Otaiti, the effects to paua from the Rena ship wreck and lost container contents, know to include a medly of metals and other contaminants, is not likely to be limited to copper alone. Results demosntrate the relevance of examining the effects of water borne contaminated plumes emanating from complex mixtures of contaminants. This is rarely done in ecotoxicological studies which tend to focus on individual contaminant compounds.

year: 2015