title: Voluntary disclosure in emerging countries: A literature review

authors: Zaini, Syeliya Md

subjects: Voluntary disclosure

abstract: Purpose – The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.
Design/methodology/approach – The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network.
Findings – The results reveal that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and an increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure, while risk and human capital/intellectual capital are the least popular categories.
Research limitations/implications – The paper is limited to a review of 35 articles.
Practical implications – The study provides avenues for policymakers and regulators to carry out reforms on voluntary disclosure practices.
Social implications – The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies.
Originality/value – Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

text: Voluntary disclosure in emerging countries: A literature review Purpose – The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.
Design/methodology/approach – The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network.
Findings – The results reveal that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and an increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure, while risk and human capital/intellectual capital are the least popular categories.
Research limitations/implications – The paper is limited to a review of 35 articles.
Practical implications – The study provides avenues for policymakers and regulators to carry out reforms on voluntary disclosure practices.
Social implications – The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies.
Originality/value – Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

year: 2018-02-05

title: Radiocarbon dating of burials from the Teouma Lapita cemetery, Efate, Vanuatu

authors: Petchey, Fiona

subjects: Calibration

abstract: The discovery of a cemetery at Teouma on the island of Efate in Vanuatu dated to c. 3000 years ago increased the number of early Pacific human remains available for study by nearly an order of magnitude and provided for the first time the ability to study the population dynamics of these early colonizers. The cemetery also provided an opportunity to investigate the chronological development of such a unique site. Although identified short-lived plant materials are favoured for dating archaeological sites, the reality of research in the Pacific region is that such materials are often rare, difficult to identify to species because of an absence of suitable reference collections, and dates on other materials often have greater potential to refine and focus ¹⁴C chronologies that deal with specific research questions. At Teouma, dates on the burial remains themselves are the best means to answer questions about the age and duration of the burial ground. Human bone, however, is one of the most complicated materials to date reliably because of dietary ¹⁴C offsets and bone preservation. One commonly used methodology for calibrating dates on human bone from Pacific human skeletal remains, based on linear interpolation between δ¹³C endpoints and δ¹⁵N values, is complicated by the wide range of foods available (marine, reef, C₄ and C₃), and remains largely untested in Pacific contexts. Radiocarbon dating of the Teouma site, including 36 Lapita-age burials, 5 dates on Conus sp. ring artefacts, and dates from the associated midden deposit, has enabled further evaluation of ¹⁴C dietary offsets and the reliability of calibrated radiocarbon ages on human bone. Bayesian evaluation of the ¹⁴C dates suggests the burial ground was in regular use by c. 2940-2880 cal BP, with the last interments occurring c. 2770-2710 cal BP. A number of burials could indicate possible earlier use, perhaps as early as 3110-2930 cal BP as indicated by the calibrated age range of Burial 57. This cannot be independently substantiated using other radiocarbon dates or context at the present time. Overall, these results suggest the burial ground was in use over a possible 150 to 240 years during the formative phase of Lapita expansion into Remote Oceania.

text: Radiocarbon dating of burials from the Teouma Lapita cemetery, Efate, Vanuatu The discovery of a cemetery at Teouma on the island of Efate in Vanuatu dated to c. 3000 years ago increased the number of early Pacific human remains available for study by nearly an order of magnitude and provided for the first time the ability to study the population dynamics of these early colonizers. The cemetery also provided an opportunity to investigate the chronological development of such a unique site. Although identified short-lived plant materials are favoured for dating archaeological sites, the reality of research in the Pacific region is that such materials are often rare, difficult to identify to species because of an absence of suitable reference collections, and dates on other materials often have greater potential to refine and focus ¹⁴C chronologies that deal with specific research questions. At Teouma, dates on the burial remains themselves are the best means to answer questions about the age and duration of the burial ground. Human bone, however, is one of the most complicated materials to date reliably because of dietary ¹⁴C offsets and bone preservation. One commonly used methodology for calibrating dates on human bone from Pacific human skeletal remains, based on linear interpolation between δ¹³C endpoints and δ¹⁵N values, is complicated by the wide range of foods available (marine, reef, C₄ and C₃), and remains largely untested in Pacific contexts. Radiocarbon dating of the Teouma site, including 36 Lapita-age burials, 5 dates on Conus sp. ring artefacts, and dates from the associated midden deposit, has enabled further evaluation of ¹⁴C dietary offsets and the reliability of calibrated radiocarbon ages on human bone. Bayesian evaluation of the ¹⁴C dates suggests the burial ground was in regular use by c. 2940-2880 cal BP, with the last interments occurring c. 2770-2710 cal BP. A number of burials could indicate possible earlier use, perhaps as early as 3110-2930 cal BP as indicated by the calibrated age range of Burial 57. This cannot be independently substantiated using other radiocarbon dates or context at the present time. Overall, these results suggest the burial ground was in use over a possible 150 to 240 years during the formative phase of Lapita expansion into Remote Oceania.

year: 2014

title: Taku Mana Māori Motuhake

authors: Maxwell, Te Kahautu

abstract: Waiata ā ringa (action song). Lyrics composed by Te Kahautu Maxwell. Musical score composed by Te Whānau Mitai, Te Kahautu Maxwell. Performed by Ōpōtiki Mai Tawhiti (Kapa Haka group) (3mins)

Waiata: Tira Aroha
Whakaeke: Haere mai rā
Mōteatea: Te Pātere a Te Turuki
Poi: Iarararararī
Waiata ā ringa: Taku Mana Māori Motuhake
Haka: Waiwharangi
Whakawātea: Āio

text: Taku Mana Māori Motuhake Waiata ā ringa (action song). Lyrics composed by Te Kahautu Maxwell. Musical score composed by Te Whānau Mitai, Te Kahautu Maxwell. Performed by Ōpōtiki Mai Tawhiti (Kapa Haka group) (3mins)

Waiata: Tira Aroha
Whakaeke: Haere mai rā
Mōteatea: Te Pātere a Te Turuki
Poi: Iarararararī
Waiata ā ringa: Taku Mana Māori Motuhake
Haka: Waiwharangi
Whakawātea: Āio

year: 2020-02-06