Browsing by Degree Name "Bachelor of Commerce with Honours"
Now showing items 1-20 of 58
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Activity-based costing in New Zealand: An assessment of ABC users and non-users in the New Zealand firm environment
This dissertation explores Activity-Based Costing (ABC) in the New Zealand firm environment. A questionnaire is distributed to users and non-users of ABC, in order to determine the differences between these two groups in ... -
Agency problems & audit pricing; a test of the free cash flow hypothesis: US evidence
This study tests the hypothesis that firms with high free cash flow (FCF) and low growth opportunities have higher audit fees than other firms. This hypothesis is expected, given Jensen’s (1986) FCF theory that managers ... -
An analysis of labour turnover at Alliance Lorneville: Why do employees leave?
Labour turnover is a concept which has received considerable attention in the literature, due to the negative consequences it imposes on an organisation. These include the substantial costs of replacing employees, as well ... -
Are poor countries above their steady-state income levels? – A time-series analysis
This paper criticizes Cho and Graham's argument that poor countries converge from above their steady-state income levels, based on their misspecification of formulating the steady-state income by omitting the variation in ... -
The audit expectation gap in New Zealand
As a socially-embedded service provider, it is essential that the users of audit services, as well as the wider public, have confidence in the audit profession. The confidence appears to be eroding, with a gap appearing ... -
Automatic mood detection from electronic music data
Automatic mood detection from music has two main benefits. Firstly, having the knowledge of mood in advance can allow for possible enhancement of the music experience (such as mood-based visualizations) and secondly it ... -
The Balassa-Samuelson model in Asia
Two problems have occurred in the recent literature with regard to the empirical testing of the Balassa-Samuelson productivity based explanation of deviations from Purchasing Power Parity. First, empirical work has commonly ... -
A bright shining line? :The use of Cournot modelling in submissions to the Commerce Commission regarding the proposed alliance of Air New Zealand and Qantas
This study reviews the use of Cournot related models presented to the New Zealand Commerce Commission in relation to the proposed merger of Qantas and Air New Zealand. A model of quantity competition on the Christchurch—Brisbane ... -
Budget deficits and interest rates a bounds testing approach evidence from New Zealand
This empirical study investigates the impact of budget deficits on long-term interest rates in a New Zealand context. Two measures of inflationary expectations are generated, one using the low frequency component of the ... -
Business incubators in New Zealand: A life cycle classification
Business incubation represents a popular and growing economic development tool worldwide. It has various applications in both the profit and not-for- profit sectors and as such can operate on a number of different ... -
Came a hot Friday
`Casual Fridays' are an increasingly popular phenomenon, which allows employees to lose the suit, ties and other corporate wear to don more relaxed attire. However it appears to have differing affects on individuals as ... -
'The carrot or the stick?' Achieving the voluntary provision of a public good with a reward or sanction mechanism
This study investigates the effect of compliance mechanisms on contributions to a public good fund in an experimental context. Thirty-six participants, matched by gender and trust level into nine groups of four participants, ... -
Comparing predictor methods; the case of bankruptcy predictions
The aim of this study was to compare three methods of bankruptcy prediction, which were Multivariate Discriminant Analysis, Logit Analysis and Artificial Neural Networks. The methods were compared based on their ability ... -
A comparison of technical efficiency measurement methods using data from the New Zealand dairy industry
This dissertation evaluates the extent to which alternative methods of estimation vary from one another in measuring technical efficiency (TE). Using data from the New Zealand dairy industry for the year 1993, this paper ... -
Corporate culture as normative control: A study of Hong Kong employees in a team-based organisation
Corporate culture is a form of normative control (Fleming & Stablein, 1999; Kunda, 1992). Normative control can be described as a system of control that "works internally by engendering people with subjective attributes ... -
Corporate governance and earnings management
This research investigates the role of corporate governance in constraining the magnitude of earnings manipulations. Prior research has indicated that there are a number of factors that contribute to the overall effectiveness ... -
Corporate social disclosure: Effect of perceptions on support of environmental group members
This study investigates the relationship between the perception of organisational corporate social and environmental disclosure (CSD) held by environmental group members and their support for organisations. Due to the ... -
A cross-country investigation into the fundamental determinants of health status
A recent series of papers attempting to estimate the fundamental or deep determinants of cross-country income levels finds that the quality of institutions 'trumps' all other possible deep determinants. This dissertation ... -
Data warehouses and data marts: Can these tools be implemented too early in the development of a company?
This document will discuss the small business and its particular needs when considering data warehouses or data marts in conjunction with business intelligence tools. We will discuss some of the history of the data warehouse ... -
Design strategies for GUI items with touch screen based information systems
Touch screens are a popular method of interaction with information systems embedded in public kiosks and PDAs. Typical information systems are used on desktop PCs and therefore restricted to having a mouse as the selection ...