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: Investigation on shear behaviour and design for aluminium alloy with circular edge stiffened holes with shear span ratio 1

authors: Manoj, Esther Mariya

subjects: cold-formed aluminium

abstract: Cold-formed aluminium (CFA) structural members are increasingly being adopted in engineering applications due to their favourable strength-to-weight ratio, corrosion resistance, recyclability, and long-term durability in harsh environments. A promising application lies in lightweight framing systems, where circular service holes in the web accommodate mechanical, electrical, and plumbing (MEP) installations. However, such openings significantly reduce shear capacity, leading to premature buckling and distortion.
This study investigates the shear behaviour of CFA channel sections with unstiffened and edge-stiffened circular web holes through nonlinear finite element (FE) analysis, validated against experimental results from the literature. The FE models demonstrated strong predictive capability, with mean FEA-to-test ratios of 1.02 for aluminium and 1.07 for cold-formed steel, and low coefficients of variation (<0.06). A comprehensive parametric study is done by simulations evaluated the effects of hole size, stiffener length, section depth, thickness (2.0- 3.5 mm), and alloy grade (H36 and H38). The results showed that unstiffened holes reduced shear capacity by up to 60% (at dw/d1-0.6), while edge stiffeners effectively regained 15-40% of the lost strength. Increasing thickness from 2.0 to 3.5 mm more than doubled shear capacity,and the H38 alloy consistently outperformed H36 due to its higher yield strength.
Comparisons with international design standards ([AISI 2016], [AS/NZS 2018], and [ADM 2015]) revealed that current provisions are conservative for plain webs but underestimate the strengthening contribution of edge stiffeners. To address these shortcomings, new design equations based on a modified Direct Strength Method (DSM) were proposed, incorporating shear reduction factors and elastic buckling coefficients tailored for aluminium members with web perforations. The findings contribute to safer and more efficient design of cold-formed aluminium systems, supporting the integration of perforated channels in modern construction practice.

text: Investigation on shear behaviour and design for aluminium alloy with circular edge stiffened holes with shear span ratio 1 Cold-formed aluminium (CFA) structural members are increasingly being adopted in engineering applications due to their favourable strength-to-weight ratio, corrosion resistance, recyclability, and long-term durability in harsh environments. A promising application lies in lightweight framing systems, where circular service holes in the web accommodate mechanical, electrical, and plumbing (MEP) installations. However, such openings significantly reduce shear capacity, leading to premature buckling and distortion.
This study investigates the shear behaviour of CFA channel sections with unstiffened and edge-stiffened circular web holes through nonlinear finite element (FE) analysis, validated against experimental results from the literature. The FE models demonstrated strong predictive capability, with mean FEA-to-test ratios of 1.02 for aluminium and 1.07 for cold-formed steel, and low coefficients of variation (<0.06). A comprehensive parametric study is done by simulations evaluated the effects of hole size, stiffener length, section depth, thickness (2.0- 3.5 mm), and alloy grade (H36 and H38). The results showed that unstiffened holes reduced shear capacity by up to 60% (at dw/d1-0.6), while edge stiffeners effectively regained 15-40% of the lost strength. Increasing thickness from 2.0 to 3.5 mm more than doubled shear capacity,and the H38 alloy consistently outperformed H36 due to its higher yield strength.
Comparisons with international design standards ([AISI 2016], [AS/NZS 2018], and [ADM 2015]) revealed that current provisions are conservative for plain webs but underestimate the strengthening contribution of edge stiffeners. To address these shortcomings, new design equations based on a modified Direct Strength Method (DSM) were proposed, incorporating shear reduction factors and elastic buckling coefficients tailored for aluminium members with web perforations. The findings contribute to safer and more efficient design of cold-formed aluminium systems, supporting the integration of perforated channels in modern construction practice.

year: 2025

title: Māori Psychology Workforce & Māori-Focussed Course Content Review

authors: Waitoki, Waikaremoana

abstract: The Ministry of Health (2014) acknowledges that inaccurate and unreliable workforce data collections have been an issue for some time. This is a particular issue for the psychology workforce, with there being no single data set able to accurately and reliably describe the psychology workforce in detail. The annual psychology workforce survey was discontinued post 2010, although District Health Board (DHB) Shared Services does provide a dataset pertaining to the DHB psychology workforce. This report details the paper presents data relating to the: Current Māori psychology workforce; and describes the inclusion of Māori focused content within university psychology department courses.

text: Māori Psychology Workforce & Māori-Focussed Course Content Review The Ministry of Health (2014) acknowledges that inaccurate and unreliable workforce data collections have been an issue for some time. This is a particular issue for the psychology workforce, with there being no single data set able to accurately and reliably describe the psychology workforce in detail. The annual psychology workforce survey was discontinued post 2010, although District Health Board (DHB) Shared Services does provide a dataset pertaining to the DHB psychology workforce. This report details the paper presents data relating to the: Current Māori psychology workforce; and describes the inclusion of Māori focused content within university psychology department courses.

year: 2015