title: Improving Corporate Internet Reporting in China

authors: Liu, George

subjects: Corporate Internet Reporting

abstract: For decades companies have disseminated information through traditional paper-based methods such as annual reports. This traditional method of reporting is limited by numerous issues and so cannot properly reflect the current state of the business world. Corporate Internet Reporting (CIR), however, differs from paper-based reporting in that it offers various benefits such as wide coverage and unlimited information capacity. Currently, there is an increasing trend for companies to utilise CIR to disclose information to stakeholders. In China, however, firms are lagging behind in the uptake of this technology. With limited CIR literature in the Chinese context, and no CIR practice model to guide Chinese companies, the provision and quality of their CIR practices are low.

The aim of this research is to develop and apply a CIR practice model for Chinese public listed companies and, further, to make recommendations as to the improvement of Chinese CIR practice. To achieve this purpose, a disclosure index was constructed with the support of 25 panel experts, 46 questionnaire survey participants, and 40 interviewees from various stakeholder groups. The index was then applied to three groups of the largest 25 Chinese companies that are listed in either A shares, A+B shares, or A+H shares on the Shanghai, Shenzhen, and Hong Kong Stock Exchanges. The collected data were quantified and analysed to determine the extent and quality of Chinese firms’ CIR practices; in addition, several factors that may influence the level of CIR practices of Chinese listed companies were examined. 

The research outcome indicated that the current level of Chinese CIR was poor in both extent and quality, and an extensive information gap between the expectations of Chinese stakeholders and the actual practices of Chinese corporations was identified. It is contended that factors such as low recognition of the organisation-stakeholder relationship and a lack of generally accepted CIR theoretical framework and practice guidelines have contributed to the current level of Chinese CIR practices. It was also found that A and A+H shares groups report significantly more than the A+B shares group, and firms in finance and insurance industry tend to disclose and offer significantly more information and website features than corporations in the other two business sectors (manufacturing and others). Lastly, a significant correlation was found in factors such as firm size, profitability-PAT and institutional ownership, and profitability-ROE. However, no significant relationship was identified for the other two determinants (state ownership and public ownership). It is believed that the findings of this research can assist in the improvement of current Chinese CIR as well as the development of CIR practice guidelines applicable to the Chinese context.

text: Improving Corporate Internet Reporting in China For decades companies have disseminated information through traditional paper-based methods such as annual reports. This traditional method of reporting is limited by numerous issues and so cannot properly reflect the current state of the business world. Corporate Internet Reporting (CIR), however, differs from paper-based reporting in that it offers various benefits such as wide coverage and unlimited information capacity. Currently, there is an increasing trend for companies to utilise CIR to disclose information to stakeholders. In China, however, firms are lagging behind in the uptake of this technology. With limited CIR literature in the Chinese context, and no CIR practice model to guide Chinese companies, the provision and quality of their CIR practices are low.

The aim of this research is to develop and apply a CIR practice model for Chinese public listed companies and, further, to make recommendations as to the improvement of Chinese CIR practice. To achieve this purpose, a disclosure index was constructed with the support of 25 panel experts, 46 questionnaire survey participants, and 40 interviewees from various stakeholder groups. The index was then applied to three groups of the largest 25 Chinese companies that are listed in either A shares, A+B shares, or A+H shares on the Shanghai, Shenzhen, and Hong Kong Stock Exchanges. The collected data were quantified and analysed to determine the extent and quality of Chinese firms’ CIR practices; in addition, several factors that may influence the level of CIR practices of Chinese listed companies were examined. 

The research outcome indicated that the current level of Chinese CIR was poor in both extent and quality, and an extensive information gap between the expectations of Chinese stakeholders and the actual practices of Chinese corporations was identified. It is contended that factors such as low recognition of the organisation-stakeholder relationship and a lack of generally accepted CIR theoretical framework and practice guidelines have contributed to the current level of Chinese CIR practices. It was also found that A and A+H shares groups report significantly more than the A+B shares group, and firms in finance and insurance industry tend to disclose and offer significantly more information and website features than corporations in the other two business sectors (manufacturing and others). Lastly, a significant correlation was found in factors such as firm size, profitability-PAT and institutional ownership, and profitability-ROE. However, no significant relationship was identified for the other two determinants (state ownership and public ownership). It is believed that the findings of this research can assist in the improvement of current Chinese CIR as well as the development of CIR practice guidelines applicable to the Chinese context.

year: 2014

title: Undue influence: Mitigating range-intensity coupling in AMCW ‘flash’ lidar using scene texture

authors: Godbaz, John Peter

subjects: AMCW flass lidar

abstract: We present a new algorithm for mitigating range-intensity coupling caused by scattered light in full-field amplitude modulated continuous wave lidar systems using scene texture. Full-field Lidar works using the time-of-flight principle to measure the range to thousands of points in a scene simultaneously. Mixed pixel are erroneous range measurements caused by pixels integrating light from more than one object at a time. Conventional optics suffer from internal reflections and light scattering which can result in every pixel being mixed with scattered light. This causes erroneous range measurements and range-intensity coupling. By measuring how range changes with intensity over local regions it is possible to determine the phase and intensity of the scattered light without the complex calibration inherent in deconvolution based restoration. The new method is shown to produce a substantial improvement in range image quality. An additional range from texture method is demonstrated which is resistant to scattered light. Variations of the algorithms are tested with and without segmentation - the variant without segmentation is faster, but causes erroneous ranges around the edges of objects which are not present in the segmented algorithm.

text: Undue influence: Mitigating range-intensity coupling in AMCW ‘flash’ lidar using scene texture We present a new algorithm for mitigating range-intensity coupling caused by scattered light in full-field amplitude modulated continuous wave lidar systems using scene texture. Full-field Lidar works using the time-of-flight principle to measure the range to thousands of points in a scene simultaneously. Mixed pixel are erroneous range measurements caused by pixels integrating light from more than one object at a time. Conventional optics suffer from internal reflections and light scattering which can result in every pixel being mixed with scattered light. This causes erroneous range measurements and range-intensity coupling. By measuring how range changes with intensity over local regions it is possible to determine the phase and intensity of the scattered light without the complex calibration inherent in deconvolution based restoration. The new method is shown to produce a substantial improvement in range image quality. An additional range from texture method is demonstrated which is resistant to scattered light. Variations of the algorithms are tested with and without segmentation - the variant without segmentation is faster, but causes erroneous ranges around the edges of objects which are not present in the segmented algorithm.

year: 2009

title: Weaving Mātauranga Māori into climate change education with primary school students in New Zealand

authors: Jackson, Ryan

abstract: This thesis explores the integration of Indigenous knowledge, specifically mātauranga Māori, into climate change education for primary school children in Aotearoa (New Zealand). It engages with pūrākau (verbal narratives that encode knowledge) gifted by the local hapū (Rangitāne sub-tribe) to a kura (school). The study contributes to the growing body of research that addresses a gap in research and teaching practice, which, despite global calls for action, remains inconsistent in teaching at this age level or lacks direct curriculum guidance in Aotearoa.

The main question for this study was: In what ways can Rangitāne pūrākau engage and further the understanding of Year five and six ākonga (learners) in learning about climate change within a kura in the lower North Island of Aotearoa?

This research used a mix of different research methods to explore this question. A learning intervention wove a pūrākau, climate change concepts and kai (food) together to create a ten-week learning programme. This learning intervention was then implemented by a kaiako (teacher) with a group of 21 Year five and six ākonga. Data were collected using pre- and post-tests to assess what students learned during the learning intervention, a group interview with the ākonga to hear their voices in the study, and an interview with their kaiako to gain insights into how engaged the ākonga were, their opinion on their understandings, and how aspects of the intervention went.

Analysis of the findings shows that the use of pūrākau and other forms of mātauranga Māori helped ākonga connect deeply with the material, which contributed positively to their engagement and to them gaining a sound understanding of complex climate change concepts. The research suggests that presenting scientific information through a familiar cultural lens contributed to making the topic less confusing and easier for the ākonga to grasp. This approach not only helped to improve their understanding but also enhanced the mana of ākonga Māori and their connection to the whenua (the land).

This research has several main implications. The findings provide evidence that incorporating Indigenous knowledge has wider educational benefits in climate change education, supporting the body of research that states what works well for ākonga Māori works well for all learners. The research also highlighted the importance of the concept of ako, literally meaning ‘to teach and learn,’ as the kaiako showed strength in being able to learn alongside ākonga. The thesis supports the use of Indigenous knowledge systems such as pūrākau alongside Western knowledge systems to develop holistic learning experiences. A recommendation from this thesis is to further explore the development of a climate change education model, relevant to the context of Aotearoa, which would centralise Indigenous knowledge. This could be modelled in the form of a waka hourua (double hulled ocean voyaging canoe) with the tohunga (knowledge holder and expert) on board signifying the use of Indigenous knowledge systems, with narratives such as pūrākau, playing a part in climate change education.

text: Weaving Mātauranga Māori into climate change education with primary school students in New Zealand This thesis explores the integration of Indigenous knowledge, specifically mātauranga Māori, into climate change education for primary school children in Aotearoa (New Zealand). It engages with pūrākau (verbal narratives that encode knowledge) gifted by the local hapū (Rangitāne sub-tribe) to a kura (school). The study contributes to the growing body of research that addresses a gap in research and teaching practice, which, despite global calls for action, remains inconsistent in teaching at this age level or lacks direct curriculum guidance in Aotearoa.

The main question for this study was: In what ways can Rangitāne pūrākau engage and further the understanding of Year five and six ākonga (learners) in learning about climate change within a kura in the lower North Island of Aotearoa?

This research used a mix of different research methods to explore this question. A learning intervention wove a pūrākau, climate change concepts and kai (food) together to create a ten-week learning programme. This learning intervention was then implemented by a kaiako (teacher) with a group of 21 Year five and six ākonga. Data were collected using pre- and post-tests to assess what students learned during the learning intervention, a group interview with the ākonga to hear their voices in the study, and an interview with their kaiako to gain insights into how engaged the ākonga were, their opinion on their understandings, and how aspects of the intervention went.

Analysis of the findings shows that the use of pūrākau and other forms of mātauranga Māori helped ākonga connect deeply with the material, which contributed positively to their engagement and to them gaining a sound understanding of complex climate change concepts. The research suggests that presenting scientific information through a familiar cultural lens contributed to making the topic less confusing and easier for the ākonga to grasp. This approach not only helped to improve their understanding but also enhanced the mana of ākonga Māori and their connection to the whenua (the land).

This research has several main implications. The findings provide evidence that incorporating Indigenous knowledge has wider educational benefits in climate change education, supporting the body of research that states what works well for ākonga Māori works well for all learners. The research also highlighted the importance of the concept of ako, literally meaning ‘to teach and learn,’ as the kaiako showed strength in being able to learn alongside ākonga. The thesis supports the use of Indigenous knowledge systems such as pūrākau alongside Western knowledge systems to develop holistic learning experiences. A recommendation from this thesis is to further explore the development of a climate change education model, relevant to the context of Aotearoa, which would centralise Indigenous knowledge. This could be modelled in the form of a waka hourua (double hulled ocean voyaging canoe) with the tohunga (knowledge holder and expert) on board signifying the use of Indigenous knowledge systems, with narratives such as pūrākau, playing a part in climate change education.

year: 2025