title: Chinese and English language versions: intellectual capital disclosure

authors: Liao, Likang

subjects: accounting

abstract: Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland and Hong Kong stock markets.

Design/methodology/approach – An IC disclosure index is constructed. Content analysis is used to code the 100 annual reports in accordance to a five-point scale.

Findings – The Chinese version annual reports disclose more internal capital than the English versions, yet the English versions showed greater external capital. There was found to be a strong relationship between type of industries, the size of companies and the level of IC disclosure.

Research limitations/implications – The paper only examines one year's annual reports of the top 50 Chinese companies by market capitalisation.

Practical implications – It is hoped that by highlighting the IC disclosure of companies in China this will raise the level of debate around this issue and will lead to greater disclosure transparency of company reporting.

Originality/value – This is the first research study that compares the IC disclosure in different language versions of annual reports of Chinese companies as well as testing for the effects of company characteristics. It is also the first study that uses three different weighting methods to measure disclosure quality.

text: Chinese and English language versions: intellectual capital disclosure Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland and Hong Kong stock markets.

Design/methodology/approach – An IC disclosure index is constructed. Content analysis is used to code the 100 annual reports in accordance to a five-point scale.

Findings – The Chinese version annual reports disclose more internal capital than the English versions, yet the English versions showed greater external capital. There was found to be a strong relationship between type of industries, the size of companies and the level of IC disclosure.

Research limitations/implications – The paper only examines one year's annual reports of the top 50 Chinese companies by market capitalisation.

Practical implications – It is hoped that by highlighting the IC disclosure of companies in China this will raise the level of debate around this issue and will lead to greater disclosure transparency of company reporting.

Originality/value – This is the first research study that compares the IC disclosure in different language versions of annual reports of Chinese companies as well as testing for the effects of company characteristics. It is also the first study that uses three different weighting methods to measure disclosure quality.

year: 2013

title: Assessing movement of rainbow trout and common smelt between Lake Rotoiti and Lake Rotorua using otolith chemical signatures: A summary of work so far

authors: Blair, Jennifer Marie

subjects: rainbow trout

abstract: This study used otolith microchemistry to investigate movement of common smelt and rainbow trout between Lake Rotorua and Lake Rotoiti. Rainbow trout were collected from Lake Rotoiti, Lake Rotorua and the Ohau Channel, and smelt were collected from several locations in Lake Rotoiti and Lake Rotorua.

text: Assessing movement of rainbow trout and common smelt between Lake Rotoiti and Lake Rotorua using otolith chemical signatures: A summary of work so far This study used otolith microchemistry to investigate movement of common smelt and rainbow trout between Lake Rotorua and Lake Rotoiti. Rainbow trout were collected from Lake Rotoiti, Lake Rotorua and the Ohau Channel, and smelt were collected from several locations in Lake Rotoiti and Lake Rotorua.

year: 2009-07

title: Te mōhiotangaora: Within the knowing healing begins

authors: Witehira, Tracey Moana

abstract: This thesis investigates the intersection of the colonized self and the Māori self, examining how these dual identities coexist within the same physical, mental, and spiritual space. Grounded in Māori ontology and wellness (Durie, 1998), the study uses an interdisciplinary approach that combines academic analysis, creative writing, pūrākau  (Lee, 2009), journal reflections, and artistic practice to explore two distinct ways of knowing that operate within this duality.
In this academic study, the colonized self is defined as a Māori woman shaped and constrained by the effects of colonization (Gemmell, 2013: Mikaere, 2003). Conversely, the Māori self represents the awakened Wahine Māori who has embraced mātauranga  Māori. She actively learns, embodies, practices, and lives Māori values and traditions as part of her everyday life. However, the Wahine Māori is not entirely free from the ongoing impacts of colonization, given the long history of conflict between Māori and European peoples in Aotearoa.  The colonization of New Zealand, marked by the signing of the Treaty of Waitangi in 1840, resulted in the systematic loss of cultural markers central to Māori identity (Jackson, 1998, 1995; Walker, 1990). Furthermore, government policies have contributed to the marginalization of Māori culture in areas such as family, education, religion, and loss of language (Pihama, 2001; Smith, 1999).
Through this creative practice research, the practice of raranga whatu is explored using both traditional and contemporary techniques, contributing to the development of mātauranga Māori art forms (Campbell, 2019; Smith, 2019). This study examines how the process of weaving supports one woman’s journey of reclaiming and empowering her Indigenous identity. Whatu raranga serves as a transformative practice, embodying the duality of the self within a uniquely Māori space of being. Within a Kaupapa Māori framework, the process of restoring cultural connections has supported the reawakening of Mana Wahine identity and the reclamation of Māori spaces, as recognized and embodied by kairaranga  (Campbell, 2019; Pere, 1991; H. Smith, 2019; Yates-Smith, 1980).

text: Te mōhiotangaora: Within the knowing healing begins This thesis investigates the intersection of the colonized self and the Māori self, examining how these dual identities coexist within the same physical, mental, and spiritual space. Grounded in Māori ontology and wellness (Durie, 1998), the study uses an interdisciplinary approach that combines academic analysis, creative writing, pūrākau  (Lee, 2009), journal reflections, and artistic practice to explore two distinct ways of knowing that operate within this duality.
In this academic study, the colonized self is defined as a Māori woman shaped and constrained by the effects of colonization (Gemmell, 2013: Mikaere, 2003). Conversely, the Māori self represents the awakened Wahine Māori who has embraced mātauranga  Māori. She actively learns, embodies, practices, and lives Māori values and traditions as part of her everyday life. However, the Wahine Māori is not entirely free from the ongoing impacts of colonization, given the long history of conflict between Māori and European peoples in Aotearoa.  The colonization of New Zealand, marked by the signing of the Treaty of Waitangi in 1840, resulted in the systematic loss of cultural markers central to Māori identity (Jackson, 1998, 1995; Walker, 1990). Furthermore, government policies have contributed to the marginalization of Māori culture in areas such as family, education, religion, and loss of language (Pihama, 2001; Smith, 1999).
Through this creative practice research, the practice of raranga whatu is explored using both traditional and contemporary techniques, contributing to the development of mātauranga Māori art forms (Campbell, 2019; Smith, 2019). This study examines how the process of weaving supports one woman’s journey of reclaiming and empowering her Indigenous identity. Whatu raranga serves as a transformative practice, embodying the duality of the self within a uniquely Māori space of being. Within a Kaupapa Māori framework, the process of restoring cultural connections has supported the reawakening of Mana Wahine identity and the reclamation of Māori spaces, as recognized and embodied by kairaranga  (Campbell, 2019; Pere, 1991; H. Smith, 2019; Yates-Smith, 1980).

year: 2025-01