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Search Results for Collection: Masters Dissertations
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(AUT University; 2011)This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether a CGT should be introduced on an accrual or realisation ... -
(AUT University; 2011)Humanitarian aid work by health care professionals in developing countries has increased in recent years as healthcare professionals become more aware of global inequalities in health. Disaster relief, basic health promotion ... -
(AUT University; 2010)This dissertation critically analyses selected provisions within ss 16 and 17 of New Zealand’s Tax Administration Act 1994. This Act is administered by the Inland Revenue. These are the access and information gathering ... -
(AUT University; 2008)This dissertation discusses what if any impact that changes made to New Zealand’s tax administration system have had on the legal status of statements made by the Commissioner of Inland Revenue. One of the Commissioner’s ... -
(AUT University; 2008)The question of whether ‘culture’ should be subjected to the ‘whims’ of the free market is not new. It is, however, relatively recent within the museum sector. In addition, associated debates typically frame marketization ... -
(AUT University; 2008)Tacit knowledge has been a subject of increasing research but has rarely been explored from the perspective of the individual. This has resulted in an imbalance within the management literature that has slowed down the ... -
(AUT University; 2008)This dissertation explores the relationship between the experience of colonisation and the experience of self for Indigenous Peoples of Aotearoa. The study suggests that an indigenous experience of self exists within a ... -
(AUT University; 2011)The purpose of this research is to examine the relationship between auditor industry specialization (as a proxy for audit quality) and Earnings Response Coefficient (ERC) in New Zealand. Previous research in this field has ... -
(AUT University; 2011)The impact of adopting International Financial Reporting Standards (IFRS) on earnings quality is intensively researched in recent years. This study investigates whether IFRS adoption has a positive effect on earnings quality ... -
(AUT University; 2012)The purpose of this dissertation project is to test the effects of ethnicity as a moderating variable for the relationship between a follower’s perceptions of a leader’s authentic leadership behaviours and the employee’s ...