title: Retention and intentions of professional accountants

authors: Twiname, Linda J.

subjects: job design

abstract: This paper enhances understanding of factors underlying professional accountants’ high turnover rates. Various researchers, institutions and government bodies have identified accountants’ retention is of concern. However, traditional explanations, such as job satisfaction and organizational commitment, do not sufficiently account for the turnover rates observed in the accounting profession. A New Zealand (NZ) sample of professional accountants enabled us to identify a range of factor. Intentions to stay were very low, 50% of accountants expected to leave their current employer within 3 years of the survey date. Satisfaction with two core job characteristics, feedback and skill variety, in addition to work life balance (WLB) accounted for 65% of the variance of overall job satisfaction. WLB, or at least a lack of access to flexible work arrangements was strongly indicated as the primary consideration when choosing to remain with the present employer.

text: Retention and intentions of professional accountants This paper enhances understanding of factors underlying professional accountants’ high turnover rates. Various researchers, institutions and government bodies have identified accountants’ retention is of concern. However, traditional explanations, such as job satisfaction and organizational commitment, do not sufficiently account for the turnover rates observed in the accounting profession. A New Zealand (NZ) sample of professional accountants enabled us to identify a range of factor. Intentions to stay were very low, 50% of accountants expected to leave their current employer within 3 years of the survey date. Satisfaction with two core job characteristics, feedback and skill variety, in addition to work life balance (WLB) accounted for 65% of the variance of overall job satisfaction. WLB, or at least a lack of access to flexible work arrangements was strongly indicated as the primary consideration when choosing to remain with the present employer.

year: 2012-06-30

title: Development of an Intraruminal Controlled-Release Device

authors: McLellan, Bradley John

subjects: gas-producing cell

abstract: Slow-release devices retained in the rumen, are a simple method for continuous administration of bioactives to ruminant animals.  To satisfy regulatory requirements and avoid waste of bioactive due to under- or over-dosing, it is advantageous to have a constant and predictable release rate.  Existing intraruminal controlled-release technologies cannot easily be adapted for different bioactives or rates of release and can be influenced by the variable physiological environment in the rumen.  Some existing commercial products use the pressure generated by a hydrogen gas-producing cell to extrude fluids from a syringe-like device.  This technology may provide advantages for ruminal controlled-release as the gas production rate is unaffected by environment in the rumen and can be easily adjusted using electrical resistance applied to the gas cell.  This technology was adapted for use in the rumen in these studies.
Initial experiments identified the need for greater understanding of the rate that hydrogen is produced by the gas cell and the rate that gas diffuses through the barrel walls.  Gas production rate was found to be inversely proportional to the resistance applied to the gas-producing cell.  Factors affecting gas diffusion rate from the device were studied and a polymer was identified that reduced hydrogen diffusion to 5% of that for the initial components used.  A relationship was developed to predict the release profile of a device.  Controlled-release devices were constructed from selected materials.  They released blank formulation at in vitro at a constant rate, which was within experimental variation of predicted values.  Release rates from the devices used in vivo were slightly higher than predicted.  The presence of rumen gases inside in vivo devices suggested that the difference may be due to inward diffusion of these gases; these may be eliminated by further study of barrel materials.  Recommendations on the redesign of this technology for use as a generic intraruminal delivery system are given.

text: Development of an Intraruminal Controlled-Release Device Slow-release devices retained in the rumen, are a simple method for continuous administration of bioactives to ruminant animals.  To satisfy regulatory requirements and avoid waste of bioactive due to under- or over-dosing, it is advantageous to have a constant and predictable release rate.  Existing intraruminal controlled-release technologies cannot easily be adapted for different bioactives or rates of release and can be influenced by the variable physiological environment in the rumen.  Some existing commercial products use the pressure generated by a hydrogen gas-producing cell to extrude fluids from a syringe-like device.  This technology may provide advantages for ruminal controlled-release as the gas production rate is unaffected by environment in the rumen and can be easily adjusted using electrical resistance applied to the gas cell.  This technology was adapted for use in the rumen in these studies.
Initial experiments identified the need for greater understanding of the rate that hydrogen is produced by the gas cell and the rate that gas diffuses through the barrel walls.  Gas production rate was found to be inversely proportional to the resistance applied to the gas-producing cell.  Factors affecting gas diffusion rate from the device were studied and a polymer was identified that reduced hydrogen diffusion to 5% of that for the initial components used.  A relationship was developed to predict the release profile of a device.  Controlled-release devices were constructed from selected materials.  They released blank formulation at in vitro at a constant rate, which was within experimental variation of predicted values.  Release rates from the devices used in vivo were slightly higher than predicted.  The presence of rumen gases inside in vivo devices suggested that the difference may be due to inward diffusion of these gases; these may be eliminated by further study of barrel materials.  Recommendations on the redesign of this technology for use as a generic intraruminal delivery system are given.

year: 2007

title: Māori education and principles of self-determination in the twenty-first century.

authors: O’Sullivan, Dominic

subjects: Maori

abstract: This paper argues that self-determination to the greatest extent possible is a legitimate aspiration for Maori people. It is argued that in education this requires a philosophical and policy response more focused on Maori autonomy than can be provided within the bicultural framework that has lately informed Maori relationships with other actors in the education arena. The paper considers the place of kohanga reo, kura kaupapa Maori and wananga in relation to broader Maori aspirations for self-determination and discusses proposals that these aspirations be furthered through the establishment of a Maori Education Authority. It is also argued that opportunities for self-determination in New Zealand are compromised by the government's unwillingness to alter a tightly controlled centralised education market to provide genuine Māori autonomy over what type of education might be available and to what end.

text: Māori education and principles of self-determination in the twenty-first century. This paper argues that self-determination to the greatest extent possible is a legitimate aspiration for Maori people. It is argued that in education this requires a philosophical and policy response more focused on Maori autonomy than can be provided within the bicultural framework that has lately informed Maori relationships with other actors in the education arena. The paper considers the place of kohanga reo, kura kaupapa Maori and wananga in relation to broader Maori aspirations for self-determination and discusses proposals that these aspirations be furthered through the establishment of a Maori Education Authority. It is also argued that opportunities for self-determination in New Zealand are compromised by the government's unwillingness to alter a tightly controlled centralised education market to provide genuine Māori autonomy over what type of education might be available and to what end.

year: 2001