The revaluation of non-current assets has become an accepted accounting practice in many countries including the United Kingdom, Australia and New Zealand. This practice has implications for the external auditor who must ...

The increase of the backpacker market to New Zealand has initiated a number of changes within New Zealand's wider tourism industry. Those catering for this distinct style of travel are becoming increasingly aware of the ...

This study investigates the historical and contemporary use pattern and use conflict of the Upper Waimakariri catchment, South Island, New Zealand. The majority of the catchment is public land and marginally productive for ...

Understanding visitor decision making, on-site spatial behaviours, cognitive maps and destination perceptions enhances understandings of the way in which tourism and visitors impact upon local communities. It should also ...

The primary focus of this report is on the way that tourism has affected the Kaikoura community and how that community has adapted to the changes that tourism has brought. As research progressed, it became obvious that the ...

The primary objective of this study was to develop an understanding of visitors' experiences of the Kaikoura landscape using photographs of landscape and Q method. The literature on landscape perception shows that there ...

In the final decade of the nineteenth-century, when New Zealand women began riding the bicycle, they excited intense public debate about contemporary middle-class ideals of femininity. The research question posed is: "why ...

Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...