title: Intellectual capital reporting by the New Zealand local government sector

authors: Schneider, Annika Barbara Sabine

subjects: accountability

abstract: This paper assesses the extent and quality of intellectual capital disclosures in the annual reports of the New Zealand local government sector. This paper makes use of an Intellectual Capital Disclosure index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The results indicate that the reporting of intellectual capital by local government authorities is mixed. The most frequently reported items were joint ventures/business collaborations and management process, while the least reported were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital and human capital. The result identify a number intellectual capital items whose reporting could be improved to meet stakeholder disclosure expectations. In the internal capital category this included the disclosure of intellectual property. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. While the disclosure of most items in the human capital category could be improved, particular attention should be given to disclosure of entrepreneurial innovativeness and vocational qualifications.

text: Intellectual capital reporting by the New Zealand local government sector This paper assesses the extent and quality of intellectual capital disclosures in the annual reports of the New Zealand local government sector. This paper makes use of an Intellectual Capital Disclosure index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The results indicate that the reporting of intellectual capital by local government authorities is mixed. The most frequently reported items were joint ventures/business collaborations and management process, while the least reported were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital and human capital. The result identify a number intellectual capital items whose reporting could be improved to meet stakeholder disclosure expectations. In the internal capital category this included the disclosure of intellectual property. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. While the disclosure of most items in the human capital category could be improved, particular attention should be given to disclosure of entrepreneurial innovativeness and vocational qualifications.

year: 2007-06

title: Microbial community structure and dynamics in wastewater treatment over a year

authors: Sanders, Shaun

abstract: Wastewater treatment plants are necessary for the release of effluent into the natural environment. The wastewater treatment plant functions as a bioreactor cultivating a diverse microbial community for the removal of nutrients such as carbon, nitrogen, and phosphorous from the effluent. The Tahuna treatment plant was the focus of this study because there was simultaneous removal of nitrogen and phosphorous, although the treatment plant was not designed for both these processes. Biochemical parameters were taken, specifically; dissolved oxygen, pH, oxidation-reduction potential, total suspended solids, total phosphorous, dissolved reactive phosphorous, nitrogen levels, and temperature. Through the use of Ion Torrent sequencing of the 16S rRNA gene, and analysis of sequences using the RDP and MIDAS databases, this study was able to elucidate the diversity of microbes within the Tahuna wastewater treatment plant. The analysis of the biochemical parameters and sequencing results revealed the presence and activity of functional groups of organisms important in wastewater. These organisms were involved in ammonium oxidation, nitrite oxidation, denitrification and phosphorous removal. Ammonium was metabolised by the ammonium oxidising bacteria Nitrosomonas producing nitrite. The nitrite was subsequently converted to nitrate by the nitrite oxidising bacteria Nitrospira. Finally, Dechloromonas functioned as a denitrifying phosphorous accumulating organism in the treatment plant. As a denitrifying phosphorous accumulating organism, Dechloromonas was able to metabolise nitrate into dinitrogen gas as well as accumulate phosphorous for removal. The community remained relatively stable over the course of the study, with CAP and CAA plots as well as ANCOM analysis revealing that the greatest driver of the microbial community was temporal change.

text: Microbial community structure and dynamics in wastewater treatment over a year Wastewater treatment plants are necessary for the release of effluent into the natural environment. The wastewater treatment plant functions as a bioreactor cultivating a diverse microbial community for the removal of nutrients such as carbon, nitrogen, and phosphorous from the effluent. The Tahuna treatment plant was the focus of this study because there was simultaneous removal of nitrogen and phosphorous, although the treatment plant was not designed for both these processes. Biochemical parameters were taken, specifically; dissolved oxygen, pH, oxidation-reduction potential, total suspended solids, total phosphorous, dissolved reactive phosphorous, nitrogen levels, and temperature. Through the use of Ion Torrent sequencing of the 16S rRNA gene, and analysis of sequences using the RDP and MIDAS databases, this study was able to elucidate the diversity of microbes within the Tahuna wastewater treatment plant. The analysis of the biochemical parameters and sequencing results revealed the presence and activity of functional groups of organisms important in wastewater. These organisms were involved in ammonium oxidation, nitrite oxidation, denitrification and phosphorous removal. Ammonium was metabolised by the ammonium oxidising bacteria Nitrosomonas producing nitrite. The nitrite was subsequently converted to nitrate by the nitrite oxidising bacteria Nitrospira. Finally, Dechloromonas functioned as a denitrifying phosphorous accumulating organism in the treatment plant. As a denitrifying phosphorous accumulating organism, Dechloromonas was able to metabolise nitrate into dinitrogen gas as well as accumulate phosphorous for removal. The community remained relatively stable over the course of the study, with CAP and CAA plots as well as ANCOM analysis revealing that the greatest driver of the microbial community was temporal change.

year: 2019

title: He Poroporoaki ki a Kahurangi Te Heikōkō Kāterina Mataira

authors: Temara, Pou

subjects: Poroporoaki

abstract: He kupu whakamānawa nā Ahorangi Pou Temara ki a Kahurangi Te Heikōkō Kāterina Mataira i tana matenga.

text: He Poroporoaki ki a Kahurangi Te Heikōkō Kāterina Mataira He kupu whakamānawa nā Ahorangi Pou Temara ki a Kahurangi Te Heikōkō Kāterina Mataira i tana matenga.

year: 2012-05