title: Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study

authors: Qin, Tao

subjects: Voluntary Disclosure

abstract: The Chinese stock exchanges are an integral part of Chinese and global economy having a combined market capitalization of 3697 billion USD at end of year 2012.  Due to their size and economic impact it is important that they maintain growth and stability.  Writers have maintained that voluntary corporate disclosure can help to achieve growth and stability thus the aim of this research is to examine recent Chinese listed companies’ voluntary disclosure practice. 

The purpose of this study is to investigate voluntary disclosure level of top 50 listed Chinese companies on Shanghai Stock Exchange during 2008-2012 period.

This study primarily utilizes a quantitative approach.  The author constructs a Voluntary Disclosure Index (VDI) based on legislative/regulatory consideration, investor demand, investor sophistication and previous studies.  This VDI score is then used to measure companies’ voluntary disclosure level.

The results of this study indicate that the overall voluntary disclosure level did not increase during 2008-2012, rather it dropped.  Some interesting findings about disclosure level and individual disclosure item scores in certain disclosure categories stood out; for example, nearly all companies detached their CSR report or sustainability report from their annual reports in 2010, resulted a sharp decline in voluntary disclosure level in certain related disclosure category.  Further there was little employment information disclosed particularly of note are the areas of minority and gender, and little forward looking corporate focused financial information as opposed to general economic expectations was disclosed. 

By using more recent data and considering the changes in China’s corporate disclosure regulation system in recent years, this study addresses certain gaps from previous Chinese studies.  This study also explores some regulatory loopholes in China’s disclosure regulation system and certain insufficiencies in investors’ education, thus this study can be of value to policy makers.  Overall it is hoped that this study can lead to greater engagement between Chinese corporations and investors particularly in the area of voluntary disclosure.

text: Voluntary Disclosure of Listed Chinese Companies~2008-2012: An Empirical Study The Chinese stock exchanges are an integral part of Chinese and global economy having a combined market capitalization of 3697 billion USD at end of year 2012.  Due to their size and economic impact it is important that they maintain growth and stability.  Writers have maintained that voluntary corporate disclosure can help to achieve growth and stability thus the aim of this research is to examine recent Chinese listed companies’ voluntary disclosure practice. 

The purpose of this study is to investigate voluntary disclosure level of top 50 listed Chinese companies on Shanghai Stock Exchange during 2008-2012 period.

This study primarily utilizes a quantitative approach.  The author constructs a Voluntary Disclosure Index (VDI) based on legislative/regulatory consideration, investor demand, investor sophistication and previous studies.  This VDI score is then used to measure companies’ voluntary disclosure level.

The results of this study indicate that the overall voluntary disclosure level did not increase during 2008-2012, rather it dropped.  Some interesting findings about disclosure level and individual disclosure item scores in certain disclosure categories stood out; for example, nearly all companies detached their CSR report or sustainability report from their annual reports in 2010, resulted a sharp decline in voluntary disclosure level in certain related disclosure category.  Further there was little employment information disclosed particularly of note are the areas of minority and gender, and little forward looking corporate focused financial information as opposed to general economic expectations was disclosed. 

By using more recent data and considering the changes in China’s corporate disclosure regulation system in recent years, this study addresses certain gaps from previous Chinese studies.  This study also explores some regulatory loopholes in China’s disclosure regulation system and certain insufficiencies in investors’ education, thus this study can be of value to policy makers.  Overall it is hoped that this study can lead to greater engagement between Chinese corporations and investors particularly in the area of voluntary disclosure.

year: 2014

title: Janetta McStay: A pianist and teacher's legacy

authors: Mo, Heewon Maria

subjects: Janetta McStay

abstract: This thesis investigates the life and legacy of pianist and teacher Janetta Mary McStay (20 May 1917–14 June 2012) as one of the foremost musicians of the twentieth century in New Zealand, exceptional in her achievements and skill. McStay was the country’s first full-time lecturer in piano at the University of Auckland where she taught from 1963 to 1982. The majority of the data was gathered through primary research in a series of interviews with McStay’s former students in order to find out her pedagogical methods, their impressions of McStay as a performer, how her diverse interests and life experiences informed her musicianship, and her enduring legacy on themselves as well as the author.

The first two chapters supply McStay’s biographical information, from her early childhood, to studies in London, followed by years of touring for the Allied troops in the Second World War as part of the Entertainments National Service Association, post-war life, and her return to New Zealand. Interviews with McStay conducted by Catherine Mayo were a great help in constructing this narrative.

Chapter three investigates McStay’s pedagogy in depth, informed by the personal stories told by her former pupils. McStay’s initial years of teaching at the University of Auckland, the general atmosphere and pastoral care, and her methods of cultivating musicianship and technique, and criticisms from the students are discussed.

The last chapter details McStay’s last years and reflections from the students on the legacy she left behind. The thesis culminates with a story of my own experience while getting to know McStay through the stories of others, and the legacy she imparted unto me.

text: Janetta McStay: A pianist and teacher's legacy This thesis investigates the life and legacy of pianist and teacher Janetta Mary McStay (20 May 1917–14 June 2012) as one of the foremost musicians of the twentieth century in New Zealand, exceptional in her achievements and skill. McStay was the country’s first full-time lecturer in piano at the University of Auckland where she taught from 1963 to 1982. The majority of the data was gathered through primary research in a series of interviews with McStay’s former students in order to find out her pedagogical methods, their impressions of McStay as a performer, how her diverse interests and life experiences informed her musicianship, and her enduring legacy on themselves as well as the author.

The first two chapters supply McStay’s biographical information, from her early childhood, to studies in London, followed by years of touring for the Allied troops in the Second World War as part of the Entertainments National Service Association, post-war life, and her return to New Zealand. Interviews with McStay conducted by Catherine Mayo were a great help in constructing this narrative.

Chapter three investigates McStay’s pedagogy in depth, informed by the personal stories told by her former pupils. McStay’s initial years of teaching at the University of Auckland, the general atmosphere and pastoral care, and her methods of cultivating musicianship and technique, and criticisms from the students are discussed.

The last chapter details McStay’s last years and reflections from the students on the legacy she left behind. The thesis culminates with a story of my own experience while getting to know McStay through the stories of others, and the legacy she imparted unto me.

year: 2021

title: A critical analysis of Section 27 of the Sentencing Act (2002)

authors: Oakley, Tara Joan

subjects: Section 27

abstract: This thesis analyses the effectiveness of Section 27 of the Sentencing Act (2002) in achieving its primary objective of addressing the high rate of Māori incarceration. This problem largely stems from the destruction of Māori culture through colonisation and is held in place by systemic and institutional racism in the contemporary context. Theoretically, Section 27 provides a mechanism to off-set the societal dislocation and disadvantage Māori have experienced as a result of colonialism, crime control policies and urbanisation.

Analysis of the operational reality of Section 27 focused on the following questions:
•	Is Section 27 being utilised as intended by legislation?
•	What are the underlying rationale and reasons why the Section is utilised by Court officials?
•	What are the underlying rationale and reasons why the Section is not utilised by Court officials?
•	What changes to legislation, policy or institutional practice are required to enhance the use of Section 27?
The research involved qualitative interviews of eight lawyers from two different geographic locations in New Zealand, and four cultural consultants (those employed to write professional Section 27 reports). Their responses were analysed and grouped into three different themes: benefits, barriers, and improvement to legislation and practice.  

Major findings of the research include positive outcomes such as improved community re-engagement for offenders and improved sentencing outcomes. On the other hand, however, there is an inconsistency of use of Section 27, as well as a variable impact when it is used during the sentencing process. This inconsistency appears due to a lack of cultural knowledge and understanding within the court system. Thus, there is a need for cultural education of those working within the court system and for the development of a framework and guidelines.  For this to be imbedded as a consistent practice for use in sentencing decisions it needs to be backed up with adequate government funding and legislative and policy support.

text: A critical analysis of Section 27 of the Sentencing Act (2002) This thesis analyses the effectiveness of Section 27 of the Sentencing Act (2002) in achieving its primary objective of addressing the high rate of Māori incarceration. This problem largely stems from the destruction of Māori culture through colonisation and is held in place by systemic and institutional racism in the contemporary context. Theoretically, Section 27 provides a mechanism to off-set the societal dislocation and disadvantage Māori have experienced as a result of colonialism, crime control policies and urbanisation.

Analysis of the operational reality of Section 27 focused on the following questions:
•	Is Section 27 being utilised as intended by legislation?
•	What are the underlying rationale and reasons why the Section is utilised by Court officials?
•	What are the underlying rationale and reasons why the Section is not utilised by Court officials?
•	What changes to legislation, policy or institutional practice are required to enhance the use of Section 27?
The research involved qualitative interviews of eight lawyers from two different geographic locations in New Zealand, and four cultural consultants (those employed to write professional Section 27 reports). Their responses were analysed and grouped into three different themes: benefits, barriers, and improvement to legislation and practice.  

Major findings of the research include positive outcomes such as improved community re-engagement for offenders and improved sentencing outcomes. On the other hand, however, there is an inconsistency of use of Section 27, as well as a variable impact when it is used during the sentencing process. This inconsistency appears due to a lack of cultural knowledge and understanding within the court system. Thus, there is a need for cultural education of those working within the court system and for the development of a framework and guidelines.  For this to be imbedded as a consistent practice for use in sentencing decisions it needs to be backed up with adequate government funding and legislative and policy support.

year: 2020