title: Usefulness of Integrated Reporting Concepts to Investment Decision-making: Empirical Evidence from Taiwan

authors: Hsiao, Pei-Chi

subjects: Integrated reporting

abstract: The purpose of this thesis is to extend the knowledge and understanding of integrated reporting and investment decision-making processes, particularly from a non-Western perspective. A review of extant literature identified a dearth of research on integrated reporting and the investment processes of investors in Taiwan. This study contributes to knowledge by providing a greater insight into the usefulness of integrated reporting concepts to Taiwanese investors. 

This empirical study is exploratory in nature and adopts an interpretivist methodology approach. Pilot tests were conducted prior to the semi-structured interviews with 16 Taiwanese investors. The research sample reflects a wide range of investment specialities and focuses. The data collected were transcribed, open coded and explored in NVivo, and analysed manually for a deeper understanding of the data and to identify themes. Although the sample is small and diverse, participants are often found to have similar perspectives on investment decision-making and integrated reporting. 

The research findings suggest disclosures prepared in accordance with integrated reporting concepts are unlikely to become an essential source of information for Taiwanese investors at present and the near future. None of the participants were aware of integrated reporting or any of its associated developments. The values of Taiwanese investors appear to differ from the values of Western societies, resulting in less demand for non-financial disclosures in Taiwan. Taiwanese investors are primarily focused on financial information and financial value creation. Participants expressed concerns about the practicability and reliability of integrated reporting, but remain welcoming of the idea as it may enhance corporate transparency and provide new information to use in the evaluation of investment targets. However, Taiwanese investors often seek information that is already known, but undisclosed, by corporations. Integrated reporting may generate information that is not directly relevant to investment decision-making. Furthermore, many factors that influence Taiwanese investors are unable to be conveyed through corporate disclosures. Participants also prefer to obtain information from third party sources and direct communication with corporate management over corporate non-financial disclosures.

text: Usefulness of Integrated Reporting Concepts to Investment Decision-making: Empirical Evidence from Taiwan The purpose of this thesis is to extend the knowledge and understanding of integrated reporting and investment decision-making processes, particularly from a non-Western perspective. A review of extant literature identified a dearth of research on integrated reporting and the investment processes of investors in Taiwan. This study contributes to knowledge by providing a greater insight into the usefulness of integrated reporting concepts to Taiwanese investors. 

This empirical study is exploratory in nature and adopts an interpretivist methodology approach. Pilot tests were conducted prior to the semi-structured interviews with 16 Taiwanese investors. The research sample reflects a wide range of investment specialities and focuses. The data collected were transcribed, open coded and explored in NVivo, and analysed manually for a deeper understanding of the data and to identify themes. Although the sample is small and diverse, participants are often found to have similar perspectives on investment decision-making and integrated reporting. 

The research findings suggest disclosures prepared in accordance with integrated reporting concepts are unlikely to become an essential source of information for Taiwanese investors at present and the near future. None of the participants were aware of integrated reporting or any of its associated developments. The values of Taiwanese investors appear to differ from the values of Western societies, resulting in less demand for non-financial disclosures in Taiwan. Taiwanese investors are primarily focused on financial information and financial value creation. Participants expressed concerns about the practicability and reliability of integrated reporting, but remain welcoming of the idea as it may enhance corporate transparency and provide new information to use in the evaluation of investment targets. However, Taiwanese investors often seek information that is already known, but undisclosed, by corporations. Integrated reporting may generate information that is not directly relevant to investment decision-making. Furthermore, many factors that influence Taiwanese investors are unable to be conveyed through corporate disclosures. Participants also prefer to obtain information from third party sources and direct communication with corporate management over corporate non-financial disclosures.

year: 2015

title: Reactions of cyclomanganated compounds

authors: Mace, Wade

abstract: This thesis describes novel reactions of cyclomanganated compounds of the general form shown below. The ligand is bonded by a metal-carbon σ-bond, with X acting as a donor atom to form the chelate ring. The organic ligands were derived from aryl and heteroaryl ketones, chalcones, dienones and azabutadienes. 
A preliminary investigation has previously been undertaken into the reaction of carbon disulfide with some orthomanganated aryl ketones. In the present study these reactions were further investigated, with the isolation of new η2-S, S-dithiocarboxylate complexes, e.g. 46. In other cases the reaction of carbon disulfide with cyclomanganated compounds afforded the novel Mn4 species 50 in low yield. 
The reactions of orthomanganated acetyl-aryl compounds with organic isocyanides (C≡NR) afforded a number of novel compounds. For example η2-(2-acetylphenyl)-tetracarbonylmanganese (79) afforded four different types of products depending on the isocyanide; tert-butyl isocyanide produced 82, ethyl isocyanide produced 95 and 96, and 4-methoxyphenyl isocyanide produced 98 and 99. 
With orthomanganated 2-acetylthiophene, CNBut gave the quinone species 88 and 89,which showed high anti fungal and antitumor activity. 
Cyclomanganated dienones (e.g. 127) were previously known to react with alkynes to give either (η5-pyranyl)Mn(CO)3 (e.g. 130) or (η5-oxocycloheptadienyl)Mn(C0)3 (e.g.129) products. The factors influencing which product is formed were more systematically investigated and a deuterium-labelling experiment was used to probe the1,2-phenyl shift that occurs for the (η5-oxocycloheptadienyl)Mn(C0)3 products . 
A preliminary investigation of the reactions of 4-phenyl-1-(4-tolyl)-l-azabuta-1, 3-diene(TAD) with PhCH2Mn(CO)5 and unsaturated substrates including phenyl acetylene, methyl acrylate, PhNCO, ButNC and carbon disulfide is also described. A number of novel compounds were produced, including 169 from the reaction involving PhNCO. 
In contrast η2-(5-methoxy-2-acetylphenyl)tetracarbonylmanganese with ally1 isothiocyanate gave simply 2-allyl-4-methoxyacetophenone by allylation of the orthomanganated starting compound. Allyl bromide behaved similarly. However, allyl bromide and ethyl bromide when reacted with the cyclomanganated chalcone 54 gave furanone products (e.g. 190 and 191). An oxidative addition and reductive elimination mechanism was proposed to explain this reaction. 
Among others, the crystal structures of 50, 89 and 130 were determined.

text: Reactions of cyclomanganated compounds This thesis describes novel reactions of cyclomanganated compounds of the general form shown below. The ligand is bonded by a metal-carbon σ-bond, with X acting as a donor atom to form the chelate ring. The organic ligands were derived from aryl and heteroaryl ketones, chalcones, dienones and azabutadienes. 
A preliminary investigation has previously been undertaken into the reaction of carbon disulfide with some orthomanganated aryl ketones. In the present study these reactions were further investigated, with the isolation of new η2-S, S-dithiocarboxylate complexes, e.g. 46. In other cases the reaction of carbon disulfide with cyclomanganated compounds afforded the novel Mn4 species 50 in low yield. 
The reactions of orthomanganated acetyl-aryl compounds with organic isocyanides (C≡NR) afforded a number of novel compounds. For example η2-(2-acetylphenyl)-tetracarbonylmanganese (79) afforded four different types of products depending on the isocyanide; tert-butyl isocyanide produced 82, ethyl isocyanide produced 95 and 96, and 4-methoxyphenyl isocyanide produced 98 and 99. 
With orthomanganated 2-acetylthiophene, CNBut gave the quinone species 88 and 89,which showed high anti fungal and antitumor activity. 
Cyclomanganated dienones (e.g. 127) were previously known to react with alkynes to give either (η5-pyranyl)Mn(CO)3 (e.g. 130) or (η5-oxocycloheptadienyl)Mn(C0)3 (e.g.129) products. The factors influencing which product is formed were more systematically investigated and a deuterium-labelling experiment was used to probe the1,2-phenyl shift that occurs for the (η5-oxocycloheptadienyl)Mn(C0)3 products . 
A preliminary investigation of the reactions of 4-phenyl-1-(4-tolyl)-l-azabuta-1, 3-diene(TAD) with PhCH2Mn(CO)5 and unsaturated substrates including phenyl acetylene, methyl acrylate, PhNCO, ButNC and carbon disulfide is also described. A number of novel compounds were produced, including 169 from the reaction involving PhNCO. 
In contrast η2-(5-methoxy-2-acetylphenyl)tetracarbonylmanganese with ally1 isothiocyanate gave simply 2-allyl-4-methoxyacetophenone by allylation of the orthomanganated starting compound. Allyl bromide behaved similarly. However, allyl bromide and ethyl bromide when reacted with the cyclomanganated chalcone 54 gave furanone products (e.g. 190 and 191). An oxidative addition and reductive elimination mechanism was proposed to explain this reaction. 
Among others, the crystal structures of 50, 89 and 130 were determined.

year: 2003

title: Te whakahaumanu i ngā taonga takatāpui: Belonging and thrivance for takatāpui

authors: Ngātai-Tautuku, Te Aorere

subjects: takatāpui

abstract: This thesis celebrates takatāpui belonging and thrivance; created by, with and for takatāpui. It is carefully crafted with an abundance of love for this community to which I belong. Informed by the overarching conceptual framework of Te Pū o te Rākau (pūrākau) methodology (Lee-Morgan, 2019), this thesis follows pūrākau of how takatāpui and queer Māori identify and express belonging and thrivance. The intention of this study is to privilege the voices and lived experiences of people who have been consistently subject to the systematic dehumanisation of Western research conventions.

In the aftermath of the COVID-19 pandemic in 2020, anti-Māori racism, homophobia and transphobia have risen exponentially in Aotearoa, spurring an increase in aggressive violent attacks on marginalised communities. It is progressively evident that the fundamental right to tino rangatiratanga affirmed by Te Tiriti o Waitangi to express self-determination has failed to be honoured (Came et al., 2024; Mutu, 2011a). Therefore, it is paramount within this rangahau to give power to and centralise the voices of takatāpui as they express their experiences of belonging. 

Drawing upon the springs of mātauranga takatāpui  (re)generated by takatāpui academics, this rangahau is firmly grounded within a takatāpui worldview. Adapted elements from Te Pū o te Rākau methodological framework are implemented in this rangahau to (re)affirm the importance of takatāpui voices and interdependent relationships. Experienced through the ritualistic ceremony of wānanga, informed by Kaupapa Māori tenet - titiro, whakarongo… kōrero – I facilitated a wānanga for a group of kaipūrākau to share their pūrākau at Te Kohinga Mārama marae. Throughout the wānanga the kaipūrākau shared hilarious, heartwarming and painful pūrākau about their lived experiences as Indigenous queer people navigating a settler-colonial Western society and their encounters with belonging. These precious pūrākau are then translated into key themes that communicate the findings of this rangahau, that are described as Whanaungatanga, Tuakiritanga, Mana Motuhake and Te Hari Te Koa.

text: Te whakahaumanu i ngā taonga takatāpui: Belonging and thrivance for takatāpui This thesis celebrates takatāpui belonging and thrivance; created by, with and for takatāpui. It is carefully crafted with an abundance of love for this community to which I belong. Informed by the overarching conceptual framework of Te Pū o te Rākau (pūrākau) methodology (Lee-Morgan, 2019), this thesis follows pūrākau of how takatāpui and queer Māori identify and express belonging and thrivance. The intention of this study is to privilege the voices and lived experiences of people who have been consistently subject to the systematic dehumanisation of Western research conventions.

In the aftermath of the COVID-19 pandemic in 2020, anti-Māori racism, homophobia and transphobia have risen exponentially in Aotearoa, spurring an increase in aggressive violent attacks on marginalised communities. It is progressively evident that the fundamental right to tino rangatiratanga affirmed by Te Tiriti o Waitangi to express self-determination has failed to be honoured (Came et al., 2024; Mutu, 2011a). Therefore, it is paramount within this rangahau to give power to and centralise the voices of takatāpui as they express their experiences of belonging. 

Drawing upon the springs of mātauranga takatāpui  (re)generated by takatāpui academics, this rangahau is firmly grounded within a takatāpui worldview. Adapted elements from Te Pū o te Rākau methodological framework are implemented in this rangahau to (re)affirm the importance of takatāpui voices and interdependent relationships. Experienced through the ritualistic ceremony of wānanga, informed by Kaupapa Māori tenet - titiro, whakarongo… kōrero – I facilitated a wānanga for a group of kaipūrākau to share their pūrākau at Te Kohinga Mārama marae. Throughout the wānanga the kaipūrākau shared hilarious, heartwarming and painful pūrākau about their lived experiences as Indigenous queer people navigating a settler-colonial Western society and their encounters with belonging. These precious pūrākau are then translated into key themes that communicate the findings of this rangahau, that are described as Whanaungatanga, Tuakiritanga, Mana Motuhake and Te Hari Te Koa.

year: 2025-06-19