title: Intellectual capital disclosure by Chinese and Indian information technology companies

authors: Wang, Qianyu

subjects: intellectual capital

abstract: Purpose:  The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology companies of China and India.

Research Design/ Methodology:  The research method adopted for this study is content analysis.  The research is limited to the intellectual capital information disclosed in companies’ annual report.  The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.

Findings:  Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures.  The extent of disclosure of both countries is at a relatively high level.  The most frequently reported disclosure category in India is external capital, while the least one is human capital.  In China, external capital is the most frequently disclosed category, while the internal capital is the least one.

Limitations/ Implications:  The sample size of the study is relatively small.  Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.

Originality:  Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC.  This research tends to extend the literature on intellectual capital disclosure.

text: Intellectual capital disclosure by Chinese and Indian information technology companies Purpose:  The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology companies of China and India.

Research Design/ Methodology:  The research method adopted for this study is content analysis.  The research is limited to the intellectual capital information disclosed in companies’ annual report.  The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.

Findings:  Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures.  The extent of disclosure of both countries is at a relatively high level.  The most frequently reported disclosure category in India is external capital, while the least one is human capital.  In China, external capital is the most frequently disclosed category, while the internal capital is the least one.

Limitations/ Implications:  The sample size of the study is relatively small.  Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.

Originality:  Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC.  This research tends to extend the literature on intellectual capital disclosure.

year: 2016-07-11

title: New Zealand coastal system boundaries, connections and management

authors: Hart, Deirdre E.

subjects: beach connectivity

abstract: Understanding coastal boundaries, connections and drivers of landscape change is integral to effective coastal planning and management. This concept is explored here through case studies representing two very different New Zealand systems: embayed sand beaches in eastern and western open-coast settings; and mixed sand and gravel coast river-mouth lagoons. When framed within a resource and environmental management context these studies indicate that national recognition of the dynamic and interactive nature of coastal environments is a relatively new and amorphous phenomenon in New Zealand and, as such, has been ineffective in driving integrated regional management practices and sustainable coastal outcomes.

text: New Zealand coastal system boundaries, connections and management Understanding coastal boundaries, connections and drivers of landscape change is integral to effective coastal planning and management. This concept is explored here through case studies representing two very different New Zealand systems: embayed sand beaches in eastern and western open-coast settings; and mixed sand and gravel coast river-mouth lagoons. When framed within a resource and environmental management context these studies indicate that national recognition of the dynamic and interactive nature of coastal environments is a relatively new and amorphous phenomenon in New Zealand and, as such, has been ineffective in driving integrated regional management practices and sustainable coastal outcomes.

year: 2008

title: Researching the Process of Auahi Kore for Marae

authors: Masters-Awatere, Bridgette

abstract: • The current report is piece of a qualitative research exploring issues relating the development of Marae Auahi Kore. Such aspects as; factors that aid or impede the process, resources available or required by marae, and people's perceptions of the Auahi Kore brand were explored.

• Interviews were conducted with people from a variety of backgrounds. Research participants included: Marae Trustees, Public Health Workers, Runanga Staff as well as Kaumatua and Kuia. These people were identified as key informants for the current project. A total of 25 people were interviewed during March and April using an open interview schedule.

• Exploration into the Smokefree policies of marae was not pursued within the current project as this was not the focus nor the intent of the research. Project constraints such as time and budget meant there was a limit to what could be undertaken for the current piece of research.

text: Researching the Process of Auahi Kore for Marae • The current report is piece of a qualitative research exploring issues relating the development of Marae Auahi Kore. Such aspects as; factors that aid or impede the process, resources available or required by marae, and people's perceptions of the Auahi Kore brand were explored.

• Interviews were conducted with people from a variety of backgrounds. Research participants included: Marae Trustees, Public Health Workers, Runanga Staff as well as Kaumatua and Kuia. These people were identified as key informants for the current project. A total of 25 people were interviewed during March and April using an open interview schedule.

• Exploration into the Smokefree policies of marae was not pursued within the current project as this was not the focus nor the intent of the research. Project constraints such as time and budget meant there was a limit to what could be undertaken for the current piece of research.

year: 2000