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 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 ...

The theme of the Winter Conference of the New Zealand Branch of the Australian Agricultural Economics Society, Agricultural Marketing: Structure, Conduct, and Performance is very much at the top of the agenda in discussions ...

Transport planning and transport investment in New Zealand are in transition. The historic emphasis on a supply oriented expansion of the transport infrastructure is no longer appropriate when faced with budgetary and ...

The New Zealand standard on foreign currency translation (FRS-21), similar to standards in the US, Australia, and Canada and the International Accounting Standard (IAS-21), requires the classification of foreign operations ...