title: Quality, quantity, and nutritional impacts of rice price changes in Vietnam

authors: Gibson, John

subjects: Asia

abstract: Asian governments intervene in the world rice market to protect domestic consumers. Whether consumers are nutritionally vulnerable depends on the elasticity of calories with respect to rice prices. Common demand models applied to household survey and market price data ignore quality substitution and force all adjustment onto the quantity (calorie) margin. This paper uses data from Vietnam on market prices, food quantity and quality. A 10% increase in the relative price of rice reduces household calorie consumption by less than 2% but this elasticity would be wrongly estimated to be more than twice as large if quality substitution is ignored.

text: Quality, quantity, and nutritional impacts of rice price changes in Vietnam Asian governments intervene in the world rice market to protect domestic consumers. Whether consumers are nutritionally vulnerable depends on the elasticity of calories with respect to rice prices. Common demand models applied to household survey and market price data ignore quality substitution and force all adjustment onto the quantity (calorie) margin. This paper uses data from Vietnam on market prices, food quantity and quality. A 10% increase in the relative price of rice reduces household calorie consumption by less than 2% but this elasticity would be wrongly estimated to be more than twice as large if quality substitution is ignored.

year: 2013

title: Do high-quality auditors improve non-GAAP reporting?

authors: Feng, Zhuoan

abstract: Prior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual non-GAAP metrics, we find that clients of high-quality auditors are more likely to voluntarily disclose non-GAAP earnings numbers. However, clients of high-quality auditors make adjustments in calculating non-GAAP earnings (non-GAAP exclusions) that are less predictive of future earnings and less value relevant than those of other firms. These results indicate that their adjustments are of higher quality. We also find similar results for US firms using a sample of quarterly non-GAAP earnings disclosures. Overall, our evidence indicates that commonly used indicators of audit quality for GAAP reporting are positively associated with the quality of voluntarily disclosed non-GAAP earnings measures.

text: Do high-quality auditors improve non-GAAP reporting? Prior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual non-GAAP metrics, we find that clients of high-quality auditors are more likely to voluntarily disclose non-GAAP earnings numbers. However, clients of high-quality auditors make adjustments in calculating non-GAAP earnings (non-GAAP exclusions) that are less predictive of future earnings and less value relevant than those of other firms. These results indicate that their adjustments are of higher quality. We also find similar results for US firms using a sample of quarterly non-GAAP earnings disclosures. Overall, our evidence indicates that commonly used indicators of audit quality for GAAP reporting are positively associated with the quality of voluntarily disclosed non-GAAP earnings measures.

year: 2023-01-01

title: Kia matatau ki te reo: Factors influencing the development of proficiency in te reo Māori with adult learners

authors: Rātima, Matiu Tai

subjects: te reo Māori

abstract: This thesis sought to answer the question: what factors help or hinder adult Māori second language learners to become proficient speakers of te reo Māori? I ask this question at a moment in history when te reo, like other indigenous languages, sits on the edge of a precipice in terms of its survival as a living language. Ambivalence and inaction will almost certainly constitute a push towards oblivion. Nothing less than concerted effort can pull te reo back from the brink. But what kind of concerted effort is needed and how can individual learners optimise their efforts to learn te reo?
Te reo must survive because, as Sir James Henare put it, ‘ko te reo te hā o te Māoritanga’, meaning ‘the language is the essence of Māori culture.’ Without te reo the very survival of Māori people as Māori is in doubt. My questions and the thesis occupy a multidisciplinary space, drawing on research from adult second language acquisition, teaching pedagogy and language revitalisation. The thesis makes an original contribution to all three bodies of literature by examining data from a previously untapped source; successful adult Māori language learners. 
I interviewed 17 participants. All highly proficient second language speakers of te reo. All learned te reo as adults.  Adult second language learning of endangered languages is broadly acknowledged in Second Language Acquisition (SLA) as essential to re-establishing Intergenerational Transmission of Language (ITL) in the home to ensure an endangered language is passed on to future generations.
The interview questionnaire was based loosely on 10 help/hinder factors I identified through a review of the literature from the three research fields (adult second language acquisition, teaching pedagogy and language revitalisation). The ten factors identified in the review were; language aptitude, age, learner attitudes and motivation, learning strategies, instruction, agency and anxiety, wairua (the spiritual dimension), demography, language status, and language planning.

text: Kia matatau ki te reo: Factors influencing the development of proficiency in te reo Māori with adult learners This thesis sought to answer the question: what factors help or hinder adult Māori second language learners to become proficient speakers of te reo Māori? I ask this question at a moment in history when te reo, like other indigenous languages, sits on the edge of a precipice in terms of its survival as a living language. Ambivalence and inaction will almost certainly constitute a push towards oblivion. Nothing less than concerted effort can pull te reo back from the brink. But what kind of concerted effort is needed and how can individual learners optimise their efforts to learn te reo?
Te reo must survive because, as Sir James Henare put it, ‘ko te reo te hā o te Māoritanga’, meaning ‘the language is the essence of Māori culture.’ Without te reo the very survival of Māori people as Māori is in doubt. My questions and the thesis occupy a multidisciplinary space, drawing on research from adult second language acquisition, teaching pedagogy and language revitalisation. The thesis makes an original contribution to all three bodies of literature by examining data from a previously untapped source; successful adult Māori language learners. 
I interviewed 17 participants. All highly proficient second language speakers of te reo. All learned te reo as adults.  Adult second language learning of endangered languages is broadly acknowledged in Second Language Acquisition (SLA) as essential to re-establishing Intergenerational Transmission of Language (ITL) in the home to ensure an endangered language is passed on to future generations.
The interview questionnaire was based loosely on 10 help/hinder factors I identified through a review of the literature from the three research fields (adult second language acquisition, teaching pedagogy and language revitalisation). The ten factors identified in the review were; language aptitude, age, learner attitudes and motivation, learning strategies, instruction, agency and anxiety, wairua (the spiritual dimension), demography, language status, and language planning.

year: 2013