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Browsing Masters Dissertations by Title
Now showing items 1-20 of 242
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(AUT University; 2010)GST is a substantial revenue raiser for New Zealand. It has been internationally acclaimed and adopted by other countries. The framework for the tax is prescribed by the Goods and Services Tax Act 1985 (“the Act”). Under ... -
(AUT University; 2010)This research study explores the impact of fa’aSamoa (Samoan culture) on accountability in the accounting profession in Samoa. This study also explores the influence that culture has had on the development of the accounting ... -
(AUT University; 2008)This research is an empirical study to ascertain the progress of accounting harmonisation in Chinese GAAP with the IFRS after the implementation of the latest 2006 ASBE. Three research questions are addressed and developed. ... -
(AUT University; 2008)The deregulation of major world economies led to increased globalisation of enterprises which provided opportunities for New Zealand and Australian taxpayers to expand or move their businesses offshore. The globalisation ... -
(AUT University; 2008)Free trade is a net gain to both trading partners in general. However, trade liberalization does harm some inefficient industries. This research will check various labor market policies and programmes that might be used ... -
(AUT University; 2008)More and more cultural conflicts have affected the efficiency of the employees’ performance at a lot of international hotel workplaces and it is believed that employees from different cultural backgrounds will have to ... -
(AUT University; 2010)With attempts to standardise accounting standards applicable to reporting entities, the International Accounting Standard Board issued the International Financial Reporting Standards (IFRS) for small and medium sized ... -
(AUT University; 2009)A 1991 Gallup Institute survey revealed that 40 per cent of all Americans eighteen years of age and over are involved in small groups that meet regularly and provide care and support for those who participate. The majority ... -
(AUT University; 2008)A growing necessity to include a social dimension in reporting practices raises important questions about the nature of Corporate Social Responsibility (CSR) and its impact on corporate and individual behaviour and ... -
(AUT University; 2012)In recent decades, natural disasters appear to be occurring more frequently and be more intensive, exacerbated by growing population and urbanisation. Apart from the loss of life, natural disasters are likely to have chronic ... -
(AUT University; 2008)This research refers to section HK11 in the Income Tax Act 2004 (“ITA04”). At the commencement of this research the New Zealand Income Tax Act was undergoing its final phase of a rewrite programme. The ITA04 is now Income ... -
(AUT University; 2009)This dissertation presents the results of two in-depth case studies in manufacturing companies, one is US-based global organization, and the other is China-based local firm. At a general level, the research investigates ... -
(AUT University; 2010)This research project aims to investigate the funding criteria adopted by funding organisations in New Zealand. The qualitative research methodology and semi-structured interview method is adopted to investigate the critical ... -
(AUT University; 2009)There is a large amount of research demonstrating a correlation between the effect of music on young people, especially in regards to suicidal ideations, but only a handful of studies examining why individuals subscribe ... -
(AUT University; 2009)Radio-Frequency Identification (RFID) system functions as a potentially flexible and low cost tool for both object locating and human activity tracking. In this dissertation, a comparative literature review was employed ... -
(AUT University; 2008)A mobile ad hoc network (MANET) is a collection of wireless stations that are dynamically and arbitrarily located in such a manner that the interconnections between stations may change on a continual basis. To facilitate ... -
(AUT University; 2007)Wireless local area networks (WLANs) play an increasingly significant role in providing ubiquitous network services in contemporary society due to their mobility and cable free usage. It is more challenging to maintain ... -
(AUT University; 2007)This dissertation investigated the perception of second hand vehicle leasing in the New Zealand market. Vehicle leasing in New Zealand is currently an area which is under-developed. Also majority of the privately leased ... -
(AUT University; 2010)This research aims to investigate web-based social and environmental disclosure (SED) practices in the NZ wine industry which consists of both the industry body (NZ Winegrowers) and individual member wine producers. The ... -
(AUT University; 2008)In this dissertation the author discusses the complexities involved in applying the doctrine of choice. The rationale behind its existence appears to be a good one – it is a judicial tool used to provide the balance between ...
Now showing items 1-20 of 242