title: Lake Taupo: A Multi-Sector Collaborative Partnership towards Sustainable Development

authors: de Jong, Josef

subjects: Lake Taupo

abstract: This thesis has created a case study that centres on stakeholder engagement within Lake Taupo, documenting the largest environmental protection project in New Zealand. The purpose of the case study is to determine how multiple stakeholder perspectives affect the business case for sustainable development. In the late 1990s regional council, along with the community, realised that intensive land use was threatening the pristine quality of water. Forestry and sheep and beef farming are the two dominant productive sectors within the area. Science indicated that due to the porous nature of soil within the catchment, farming deer, dairy and sheep and beef, resulted in an increase of nitrogen entering the lake and consequently reduced water quality. A range of stakeholders, including local, regional, central government, along with many other private businesses, cooperated and engaged in an effort to ensure sustainable development could continue within the Taupo catchment. The process spanning more than ten years from 2000-2011 resulted in legislation that initiated a behaviour change to low intensive land uses. The partnership also included the establishment of a trust to administer the use of public funds to reduce the amount of nitrogen entering the catchment by 20 per cent. The multi-sector, stakeholder partnership, produced innovative methods to secure a future for sustainable development in Taupo. Policy documents and newspaper articles were analysed while interviews were conducted with a range of crucial stakeholders, including forestry trusts, government representatives, farmers and a range of businesses operating within the catchment. The results of the research suggests the involvement of such an array of stakeholders, enabled a coherent and all-encompassing strategy, due to the input from diverse public and private stakeholders, even if some stakeholders took a self-interested approach. The findings illustrate a business case that was created for many landowner stakeholders which aided in the creation of new business models. Engagement enabled the majority of stakeholders to see the perspectives of others because policy development was brought down to a community level. However there was an apparent lack of industry involvement from the farming sector as many stakeholders felt that the farming industry needed to play a crucial role, when in fact, they avoided the issues of their farmer members within the catchment and did not engage until it was too late. A large number of stakeholders felt that an uncertain environment was created due to legislation. Nonetheless the involvement of community groups and businesses such as the Lake Taupo Protection Trust (LTPT) and Mighty River Power (MRP) in trading nitrogen and carbon has enabled the creation of a sound business model for landowners. A sustainable business model by promoting the economic benefits to landowners ensured the farming community had support to generate new revenue streams. Therefore the uncertainty, as local legislation has not come into effect and the uncertainty surrounding a national and international Emissions Trading Scheme (ETS), has been diminished as these businesses engage with farmers. The realisation for landowners to rationalise their land for sustainable uses has increased their bottom line and decreased their nitrogen leaching, thus protecting the lake. The Lake Taupo case illustrated important learning‘s that can be applied to any environmental protection project. The inclusion of private and public entities can enable a sustainable future where businesses can be the ‗engines of change.‘

text: Lake Taupo: A Multi-Sector Collaborative Partnership towards Sustainable Development This thesis has created a case study that centres on stakeholder engagement within Lake Taupo, documenting the largest environmental protection project in New Zealand. The purpose of the case study is to determine how multiple stakeholder perspectives affect the business case for sustainable development. In the late 1990s regional council, along with the community, realised that intensive land use was threatening the pristine quality of water. Forestry and sheep and beef farming are the two dominant productive sectors within the area. Science indicated that due to the porous nature of soil within the catchment, farming deer, dairy and sheep and beef, resulted in an increase of nitrogen entering the lake and consequently reduced water quality. A range of stakeholders, including local, regional, central government, along with many other private businesses, cooperated and engaged in an effort to ensure sustainable development could continue within the Taupo catchment. The process spanning more than ten years from 2000-2011 resulted in legislation that initiated a behaviour change to low intensive land uses. The partnership also included the establishment of a trust to administer the use of public funds to reduce the amount of nitrogen entering the catchment by 20 per cent. The multi-sector, stakeholder partnership, produced innovative methods to secure a future for sustainable development in Taupo. Policy documents and newspaper articles were analysed while interviews were conducted with a range of crucial stakeholders, including forestry trusts, government representatives, farmers and a range of businesses operating within the catchment. The results of the research suggests the involvement of such an array of stakeholders, enabled a coherent and all-encompassing strategy, due to the input from diverse public and private stakeholders, even if some stakeholders took a self-interested approach. The findings illustrate a business case that was created for many landowner stakeholders which aided in the creation of new business models. Engagement enabled the majority of stakeholders to see the perspectives of others because policy development was brought down to a community level. However there was an apparent lack of industry involvement from the farming sector as many stakeholders felt that the farming industry needed to play a crucial role, when in fact, they avoided the issues of their farmer members within the catchment and did not engage until it was too late. A large number of stakeholders felt that an uncertain environment was created due to legislation. Nonetheless the involvement of community groups and businesses such as the Lake Taupo Protection Trust (LTPT) and Mighty River Power (MRP) in trading nitrogen and carbon has enabled the creation of a sound business model for landowners. A sustainable business model by promoting the economic benefits to landowners ensured the farming community had support to generate new revenue streams. Therefore the uncertainty, as local legislation has not come into effect and the uncertainty surrounding a national and international Emissions Trading Scheme (ETS), has been diminished as these businesses engage with farmers. The realisation for landowners to rationalise their land for sustainable uses has increased their bottom line and decreased their nitrogen leaching, thus protecting the lake. The Lake Taupo case illustrated important learning‘s that can be applied to any environmental protection project. The inclusion of private and public entities can enable a sustainable future where businesses can be the ‗engines of change.‘

year: 2011

title: Three cases of corporate fraud: An audit perspective

authors: Van Peursem, Karen A.

subjects: accounting

abstract: In this paper we examine three cases in order to evaluate, in some detail and form an audit perspective, what can occur when management fraud and distortions in the financial accounts lead to adverse social, political and economic consequences. The cases analysed here are, for the most part, well known: Adelphia (U.S.), HIH Insurance (Australia) and Bond Corp (Australia). They are also significant in terms of the dollars misappropriated and in terms of the number of people involved or damaged as a result of the frauds. We attempt here to bring a fresh perspective to the stories around these corporate failures by examining the fraudulent activities in light of the auditor’s role, and how the auditor could have enabled a better quality and more timely information to be disclosed about them. Audit implications inform the analysis of each case, and some common themes are found in a cross-case analysis evaluated using Birchfield’s (2004) ‘perfect storm’ conceptual scenario. Recommendations for further research conclude the paper.

text: Three cases of corporate fraud: An audit perspective In this paper we examine three cases in order to evaluate, in some detail and form an audit perspective, what can occur when management fraud and distortions in the financial accounts lead to adverse social, political and economic consequences. The cases analysed here are, for the most part, well known: Adelphia (U.S.), HIH Insurance (Australia) and Bond Corp (Australia). They are also significant in terms of the dollars misappropriated and in terms of the number of people involved or damaged as a result of the frauds. We attempt here to bring a fresh perspective to the stories around these corporate failures by examining the fraudulent activities in light of the auditor’s role, and how the auditor could have enabled a better quality and more timely information to be disclosed about them. Audit implications inform the analysis of each case, and some common themes are found in a cross-case analysis evaluated using Birchfield’s (2004) ‘perfect storm’ conceptual scenario. Recommendations for further research conclude the paper.

year: 2007-06

title: He whakaemi kōrero mō Ngā Ruahine

authors: Manuirirangi, Hōri

abstract: Ko te whāinga o tēnei tuhingaroa, hei whakaemi kōrero mō Ngā Ruahine. I whāia e au te āhua o te tipu o te rākau hei hanga i aku kōhinga kōrero mō Ngā Ruahine. Ko te ūpoko tuatahi, ko ngā pakiaka, arā te tīmatatanga o Ngā Ruahine. I konei ka tirohia ngā kōrero mō ngā waka tawhito mete whakapapa hoki o ngā tūpuna tāngatawhenua o Ngā Ruahine. Whai muri i tēnā, he wāhanga e pā ana ki te haeretanga mai o Aotea waka, ā, ka tirohia hoki tētehi kōrero tawhito mō te wehenga o ngā iwi o Aotea.
Mai i ngā pakiaka ka piki ake ki te tinana o te rākau. Koinei te wāhanga e pā ana ki ngā korero whenua o Ngā Ruahine. Kei te ūpoko tuarua nei, ka āta tirohia ngā kōrero mō ngā tongi o te rohe o Ngā Ruahine, me ngā take kōrero e whakawhanaunga ana i te tangata ki te whenua. Kei te ūpoko tuarua anō hoki ētehi whakaaturanga whenua mō te rohe o Ngā Ruahine, hei āwhina i te kaipānui.  
Mai i te tinana, ka aro atu ki ngā peka o te rākau i raro i te ūpoko tuatoru. Koinei te wāhanga nui o tēnei tuhingaroa, nā te tokomaha o ngā toronga o ngā peka nei. I roto i te ūpoko tuatoru, ka tirohia ētehi kōrero mō ia hapū o Ngā Ruahine. Mai i ngā kōrero mō ngā rohe whenua o ia hapū, ki ngā kōrero mō ngā marae me ngā pā tawhito o ērā hapū, ā, tae atu hoki ki ngā tūpuna rongonui me ā rātou mahi whakaari.  
Hei te mutunga, ka herea katoatia ngā kōrero o te tuhinga nei i raro i te ūpoko tuawhā, kia kite ai , he aha ngā hua e pūawai ai i tēnei tuhinga. Koinei te whakamutunga o ngā kōrero, arā ko te whakakapīnga o ngā kōrero.  
Ko tēnei tuhingaroa, he whakaemi kōrero mai i ngā kaumātua o Ngā Ruahine, ā, he mea tango mai hoki ētehi kōrero i ngā pukapuka, ko ēnei kōrero kua whakatakotoria i roto i tēnei tuhingaroa hei whakawhāriki iho ki te aroaro o te tini. Ko te tūmanako, he tuhinga rangahau tēnei hei āwhina i ngā rangatahi o Ngā Ruahine, kia rongo ai rātou i ngā kōrero kāore i te tino rangona i ēnei rā, kia mau hoki ngā kōrero a ngā kaumātua o Ngā Ruahine, kei ngaro. Erangi, he whakamōhio tēnei, he tīmatanga anahe tēnei tuhingaroa mō te kaupapa nei. Ko te tūmanako, he hua anō ka puta i tēnei rangahau, hei whāngai i ngā manu hiakai o Ngā Ruahine.

text: He whakaemi kōrero mō Ngā Ruahine Ko te whāinga o tēnei tuhingaroa, hei whakaemi kōrero mō Ngā Ruahine. I whāia e au te āhua o te tipu o te rākau hei hanga i aku kōhinga kōrero mō Ngā Ruahine. Ko te ūpoko tuatahi, ko ngā pakiaka, arā te tīmatatanga o Ngā Ruahine. I konei ka tirohia ngā kōrero mō ngā waka tawhito mete whakapapa hoki o ngā tūpuna tāngatawhenua o Ngā Ruahine. Whai muri i tēnā, he wāhanga e pā ana ki te haeretanga mai o Aotea waka, ā, ka tirohia hoki tētehi kōrero tawhito mō te wehenga o ngā iwi o Aotea.
Mai i ngā pakiaka ka piki ake ki te tinana o te rākau. Koinei te wāhanga e pā ana ki ngā korero whenua o Ngā Ruahine. Kei te ūpoko tuarua nei, ka āta tirohia ngā kōrero mō ngā tongi o te rohe o Ngā Ruahine, me ngā take kōrero e whakawhanaunga ana i te tangata ki te whenua. Kei te ūpoko tuarua anō hoki ētehi whakaaturanga whenua mō te rohe o Ngā Ruahine, hei āwhina i te kaipānui.  
Mai i te tinana, ka aro atu ki ngā peka o te rākau i raro i te ūpoko tuatoru. Koinei te wāhanga nui o tēnei tuhingaroa, nā te tokomaha o ngā toronga o ngā peka nei. I roto i te ūpoko tuatoru, ka tirohia ētehi kōrero mō ia hapū o Ngā Ruahine. Mai i ngā kōrero mō ngā rohe whenua o ia hapū, ki ngā kōrero mō ngā marae me ngā pā tawhito o ērā hapū, ā, tae atu hoki ki ngā tūpuna rongonui me ā rātou mahi whakaari.  
Hei te mutunga, ka herea katoatia ngā kōrero o te tuhinga nei i raro i te ūpoko tuawhā, kia kite ai , he aha ngā hua e pūawai ai i tēnei tuhinga. Koinei te whakamutunga o ngā kōrero, arā ko te whakakapīnga o ngā kōrero.  
Ko tēnei tuhingaroa, he whakaemi kōrero mai i ngā kaumātua o Ngā Ruahine, ā, he mea tango mai hoki ētehi kōrero i ngā pukapuka, ko ēnei kōrero kua whakatakotoria i roto i tēnei tuhingaroa hei whakawhāriki iho ki te aroaro o te tini. Ko te tūmanako, he tuhinga rangahau tēnei hei āwhina i ngā rangatahi o Ngā Ruahine, kia rongo ai rātou i ngā kōrero kāore i te tino rangona i ēnei rā, kia mau hoki ngā kōrero a ngā kaumātua o Ngā Ruahine, kei ngaro. Erangi, he whakamōhio tēnei, he tīmatanga anahe tēnei tuhingaroa mō te kaupapa nei. Ko te tūmanako, he hua anō ka puta i tēnei rangahau, hei whāngai i ngā manu hiakai o Ngā Ruahine.

year: 1998