title: µ-Charts and Z: Extending the translation

authors: Reeve, Greg

subjects: computer science

abstract: This paper describes extensions and modifications to the µ-charts as given in earlier papers of Philipps and Scholz. The charts are extended to include a command language, integer-valued signals and local integer variables. The command language is based on the syntax presented in Scholz’ thesis and the integer-valued signals and local variables are based loosely on Scholz’ earlier work. After presenting the new semantics we turn to extending the µ-charts-to-Z translation that we developed in previous work. The extensions to the translation process describe both the changes due to the extensions to the µ-charts and a modification to the translation method to more fully capture the beneficial modularisation encouraged by the µ-charts formalism. We finish by giving three complete translation examples. The paper should be read as a record of our gradual development of a Z semantics for µ-charts–hence its sometimes exploratory character or laborious explanations as we come to terms (thinking out loud) with the (sometimes very subtle) meaning of µ-charts, especially with regard to pathological and unusual examples of their use.

text: µ-Charts and Z: Extending the translation This paper describes extensions and modifications to the µ-charts as given in earlier papers of Philipps and Scholz. The charts are extended to include a command language, integer-valued signals and local integer variables. The command language is based on the syntax presented in Scholz’ thesis and the integer-valued signals and local variables are based loosely on Scholz’ earlier work. After presenting the new semantics we turn to extending the µ-charts-to-Z translation that we developed in previous work. The extensions to the translation process describe both the changes due to the extensions to the µ-charts and a modification to the translation method to more fully capture the beneficial modularisation encouraged by the µ-charts formalism. We finish by giving three complete translation examples. The paper should be read as a record of our gradual development of a Z semantics for µ-charts–hence its sometimes exploratory character or laborious explanations as we come to terms (thinking out loud) with the (sometimes very subtle) meaning of µ-charts, especially with regard to pathological and unusual examples of their use.

year: 2000-08

title: New Zealand shareholder attitudes towards corporate environmental disclosure

authors: de Villiers, Charl

subjects: shareholder

abstract: Purpose – The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure have not been extensively investigated. The purpose of this paper is to report the requirements of individual shareholders for the disclosure and regulation of environmental information and their intended use of the information.
Design/methodology/approach – Respondents were questioned using an online survey whether they want specific types of environmental information from companies and if so, where they want it disclosed, why they want it disclosed and if they feel strongly enough about it to want it made compulsory and be subject to an audit. The authors regard New Zealand as an ideal experimental setting for the investigation of shareholder views and focus on the members of an active shareholders' association in New Zealand and obtain a very high response rate.
Findings – The paper finds that most shareholders are very positive about the disclosure of a range of environmental information items and furthermore they want environmental information to be made compulsory, to be audited, and to be published in the annual report and also on the company website. The most important reason given by shareholders for requiring environmental information is that they want companies to be accountable for their environmental impacts. The results are potentially significant for company governance and management decision making and will also have policy implications for regulators.
Practical implications – The findings have important implications for the government, the accounting profession and other standard setters. The paper suggests that the time has come for legislators, regulatory bodies and standard setters to take note of the policy implications if such a large proportion (59 percent – 72 percent) of shareholders want environmental disclosure to be compulsory and prescribed and not left to the discretion of companies.
Social implications – The information needs of individual shareholders who make their own investment decisions should be of great interest to regulators, because such investors rely on publicly available information, whereas institutional investors also collect private information. Regulators need to remove information asymmetry by regulating and/or mandating disclosures and shareholder requirements for information should be an important consideration.
Originality/value – This paper is of high value. The paper addresses why the information is requested and what it would be used for, something that the studies prior to the year 2000 did not cover. In addition this study is the first to survey New Zealand investors 1996, i.e. prior to the resurgence of late in societal interest in environmental issues.

text: New Zealand shareholder attitudes towards corporate environmental disclosure Purpose – The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure have not been extensively investigated. The purpose of this paper is to report the requirements of individual shareholders for the disclosure and regulation of environmental information and their intended use of the information.
Design/methodology/approach – Respondents were questioned using an online survey whether they want specific types of environmental information from companies and if so, where they want it disclosed, why they want it disclosed and if they feel strongly enough about it to want it made compulsory and be subject to an audit. The authors regard New Zealand as an ideal experimental setting for the investigation of shareholder views and focus on the members of an active shareholders' association in New Zealand and obtain a very high response rate.
Findings – The paper finds that most shareholders are very positive about the disclosure of a range of environmental information items and furthermore they want environmental information to be made compulsory, to be audited, and to be published in the annual report and also on the company website. The most important reason given by shareholders for requiring environmental information is that they want companies to be accountable for their environmental impacts. The results are potentially significant for company governance and management decision making and will also have policy implications for regulators.
Practical implications – The findings have important implications for the government, the accounting profession and other standard setters. The paper suggests that the time has come for legislators, regulatory bodies and standard setters to take note of the policy implications if such a large proportion (59 percent – 72 percent) of shareholders want environmental disclosure to be compulsory and prescribed and not left to the discretion of companies.
Social implications – The information needs of individual shareholders who make their own investment decisions should be of great interest to regulators, because such investors rely on publicly available information, whereas institutional investors also collect private information. Regulators need to remove information asymmetry by regulating and/or mandating disclosures and shareholder requirements for information should be an important consideration.
Originality/value – This paper is of high value. The paper addresses why the information is requested and what it would be used for, something that the studies prior to the year 2000 did not cover. In addition this study is the first to survey New Zealand investors 1996, i.e. prior to the resurgence of late in societal interest in environmental issues.

year: 2012

title: Understanding the use of Māori and English in dual language picturebooks through a sociolinguistic lens

authors: Daly, Nicola

abstract: In this presentation I will explore the use of te reo Māori in English text in dual language picturebooks published in Aotearoa/New Zealand. A series of studies examining the frequency of Māori loanwords in children’s picturebooks (Daly 2007; Daly 2008; Macdonald & Daly, 2013) are presented showing that when books came out of a publishing company with a commitment to publishing Māori and Pasifika stories, the frequency of loanwords was much higher than in other contexts; but even when a survey of all picturebooks published in New Zealand between 1995 and 2005 was conducted, the frequency of loanwords was much higher than in previous studies of comparable literature, such as the New Zealand school journal (Macalister, 1999). Very few dual language picturebooks featuring Māori and English are produced in New Zealand (Daly 2016a; Daly 2016b). The synchronous or sequential format of having separate books for each language seems to be favoured. But it is in the parallel dual language format (where both languages are present in a single book) that the relative status of the two languages is evident. In the second part of the presentation the layout and comparative presentation of the two languages are explored in terms of size of font and order of languages, using a Linguistic Landscape framework (Landry & Bourhis, 1997). These uses of two languages within New Zealand children’s literature (both interlingual and dual language) are examined and considered in terms of Bell’s (1984) theory of Audience Design, considering whether writers and publishers of such literature are now catering for a wider and more bilingual audience and whether publishing such linguistically diverse material such linguistically diverse picturebooks may be contributing to the creation of a more bilingual society.

text: Understanding the use of Māori and English in dual language picturebooks through a sociolinguistic lens In this presentation I will explore the use of te reo Māori in English text in dual language picturebooks published in Aotearoa/New Zealand. A series of studies examining the frequency of Māori loanwords in children’s picturebooks (Daly 2007; Daly 2008; Macdonald & Daly, 2013) are presented showing that when books came out of a publishing company with a commitment to publishing Māori and Pasifika stories, the frequency of loanwords was much higher than in other contexts; but even when a survey of all picturebooks published in New Zealand between 1995 and 2005 was conducted, the frequency of loanwords was much higher than in previous studies of comparable literature, such as the New Zealand school journal (Macalister, 1999). Very few dual language picturebooks featuring Māori and English are produced in New Zealand (Daly 2016a; Daly 2016b). The synchronous or sequential format of having separate books for each language seems to be favoured. But it is in the parallel dual language format (where both languages are present in a single book) that the relative status of the two languages is evident. In the second part of the presentation the layout and comparative presentation of the two languages are explored in terms of size of font and order of languages, using a Linguistic Landscape framework (Landry & Bourhis, 1997). These uses of two languages within New Zealand children’s literature (both interlingual and dual language) are examined and considered in terms of Bell’s (1984) theory of Audience Design, considering whether writers and publishers of such literature are now catering for a wider and more bilingual audience and whether publishing such linguistically diverse material such linguistically diverse picturebooks may be contributing to the creation of a more bilingual society.

year: 2018