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 ...

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 ...

This paper examines interorganisational collaboration between tourism organisations. Specifically, it addresses the critical preconditions necessary for co-ordinated tourism events to succeed. Using a proposed city winter ...

With the choice of forward looking theme for this year's conference, we have embarked on providing a vision for the New Zealand agricultural sector in the 21st Century. We decided to address this theme by focusing on four ...

For the past three decades analysts have relied primarily on discounted cash flow (DCF) techniques to evaluate projects and policies where cash flows were spread over time. However, recent developments point to DCF being ...

Boards of directors are believed to influence corporate performance. Such influence may be direct, e.g., through boards monitoring management, or indirect; through the actions of a Chief Executive Officer selected by the ...