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The UC Research Repository collects, stores and makes available original research from postgraduate students, researchers and academics based at the University of Canterbury.

 

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ItemOpen Access
Randomized controlled trial of effects of a familiarization video and patient‐controlled Entonox inhalation on patient stress levels and clinical efficacy of flexible sigmoidoscopy without analgesia or sedation for investigation of fresh rectal bleeding
(Wiley, online-publication-date) Bagshaw , Philip; Cameron , Christopher; Aramowicz , J.; Frampton , Chris; Pretty, Christopher
AbstractBackground and AimFlexible sigmoidoscopy (FS) without analgesia or sedation can be unpleasant for patients, resulting in unsatisfactory examinations. Prior familiarization videos (FVs) and intra‐procedural Entonox inhalation have shown inconsistent effects. This study investigated their effects on undesirable participant factors (anxiety, stress, discomfort, pain, satisfaction, later unpleasant recall of procedure, and vasovagal reactions) and clinical effectiveness (extent of bowel seen, lesions detected, and procedural/recovery times).MethodsThis cluster‐randomized single‐center study evaluated 138 participants undergoing FS. There were 46 controls, 49 given access to FV, and 43 access to both FV and self‐administered Entonox. Participant factors were measured by self‐administered questionnaires, independent nurse assessments, and heart rate variability (HRV) metrics.ResultsQuestionnaires showed that the FV group was slightly more tense and upset before FS, but knowledge of Entonox availability reduced anxiety. Nonlinear HRV metrics confirmed reduced intra‐procedural stress response in the FV/Entonox group compared with controls and FV alone (P < 0.05). Entonox availability allowed more bowel to be examined (P < 0.001) but increased procedure time (P < 0.05), while FV alone had no effect. FV/Entonox participants reported 1 month after FS less discomfort during the procedure. Other comparisons showed no significant differences between treatment groups, although one HRV metric showed some potential to predict vasovagal reactions.ConclusionsEntonox availability significantly improved clinical effectiveness and caused a slight reduction in undesirable participant factors. The FV alone did not reduce undesirable participant factors or improve clinical effectiveness. Nonlinear HRV metrics recorded effects in agreement with stress reduction and may be useful for prediction of vasovagal events in future studies.
ItemOpen Access
Globalisation and tax administration – a New Zealand perspective
(2023) Sawyer, Adrian
The work of the G20 and OECD in relation to Base Erosion and Profit Shifting (BEPS) 1.0, and more recently with BEPS 2.0, has shown unprecedented levels of cooperation between revenue authorities globally. While the work to date has increased the sharing of information and improved cooperation on cross-border investigations, it has also led to enhancements (some currently at the policy refinement stage) that expand the tax base (such as new taxing rights for jurisdictions where value has been added), and buttress existing core tax concepts (such as residence and source). This article, taking the form of a case study, examines and reflects upon how these policy developments are impacting revenue authorities, with a focus on New Zealand. It traverses the administrative direction and political influences over the last six to eight years, within the wider context of Inland Revenue’s Business Transformation project (BT) that was completed in 2022. Digitalisation has been critical to the way Inland Revenue has navigated the challenges it faces, many of which are common to tax administrations globally. In general terms, New Zealand is a ‘strong supporter’ of the work of the G20/OECD with respect to BEPS but would not be considered to be a leader. Being a small jurisdiction, New Zealand is less impacted by BEPS issues, but nevertheless it faces its fair share of administrative challenges, including the ongoing impact of COVID fiscal reforms on tax administrations.
ItemOpen Access
Global political responsibility for the conservation of albatrosses and large petrels
(American Association for the Advancement of Science (AAAS), 2021) Beal , Martin; Dias , Maria P.; Phillips , Richard A.; Oppel , Steffen; Hazin , Carolina; Pearmain , Elizabeth J.; Adams , Josh; Anderson , David J.; Antolos , Michelle; Arata , Javier A.; Arcos , José Manuel; Arnould , John P. Y.; Awkerman , Jill; Bell , Elizabeth; Bell , Mike; Carey , Mark; Carle , Ryan; Clay , Thomas A.; Cleeland , Jaimie; Colodro , Valentina; Conners , Melinda; Cruz-Flores , Marta; Cuthbert , Richard; Delord , Karine; Deppe , Lorna; Dilley , Ben J.; Dinis , Herculano; Elliott , Graeme; de Felipe , Fernanda; Felis , Jonathan; Forero , Manuela G.; Freeman , Amanda; Fukuda , Akira; González-Solís , Jacob; Granadeiro , José Pedro; Hedd , April; Hodum , Peter; Igual , José Manuel; Jaeger , Audrey; Landers , Teresa; Le Corre , Matthieu; Makhado , Azwianewi; Metzger , Benjamin; Militão , Teresa; Montevecchi , William A.; Morera-Pujol , Virginia; Navarro-Herrero , Leia; Nel , Deon; Nicholls , David; Oro , Daniel; Ouni , Ridha; Ozaki , Kiyoaki; Quintana , Flavio; Ramos , Raül; Reid , Tim; Reyes-González , José Manuel; Robertson , Christopher; Robertson , Graham; Romdhane , Mohamed Salah; Ryan , Peter G.; Sagar , Paul; Sato , Fumio; Schoombie , Stefan; Scofield, Richard; Shaffer , Scott A.; Shah , Nirmal Jivan; Stevens , Kim L.; Surman , Christopher; Suryan , Robert M.; Takahashi , Akinori; Tatayah , Vikash; Taylor , Graeme; Thompson , David R.; Torres , Leigh; Walker , Kath; Wanless , Ross; Waugh , Susan M.; Weimerskirch , Henri; Yamamoto , Takashi; Zajkova , Zuzana; Zango , Laura; Catry , Paulo
Migratory marine species cross political borders and enter the high seas, where the lack of an effective global management framework for biodiversity leaves them vulnerable to threats. Here, we combine 10,108 tracks from 5775 individual birds at 87 sites with data on breeding population sizes to estimate the relative year-round importance of national jurisdictions and high seas areas for 39 species of albatrosses and large petrels. Populations from every country made extensive use of the high seas, indicating the stake each country has in the management of biodiversity in international waters. We quantified the links among national populations of these threatened seabirds and the regional fisheries management organizations (RFMOs) which regulate fishing in the high seas. This work makes explicit the relative responsibilities that each country and RFMO has for the management of shared biodiversity, providing invaluable information for the conservation and management of migratory species in the marine realm.
ItemOpen Access
The Moderate Effect of Good Corporate Governance on Carbon Emission Disclosure and Company Value
(Indonesian Accountant Association - Compartment Educator Accountant, online-publication-date) Blesia, Jhon Urasti; Trapen , Enggelina; Arunglamba , Rama Soyan
This research examines the influence of carbon emission disclosure on the firm value with good corporate governance as a moderating variable. A total of 20 Indonesian energy service companies listed on Indonesia's stock exchange in 2015- 2021 are analyzed using the Moderated Regression. The results show a significant positive effect between carbon emission disclosure and firm value. Despite an increase in the carbon emission disclosures following the amendment of Indonesia Financial Accounting Standards of Number 1 in 2014 about the demands of environmental disclosures, good corporate governance in these companies cannot moderate the relationship between carbon emission disclosure and firm value. This research strengthens the legitimacy theory that environmental disclosure maintains the good reputation of the companies. Investors can consider carbon emission disclosure when determining their investment decisions. Management can determine companies' policies related to carbon emission disclosures. The results of this research can be regarded as determining policies related to reducing carbon and greenhouse gas emissions in Indonesia.
ItemOpen Access
BSW students under stress: Students’ struggles lead to an innovative response in Aotearoa New Zealand.
(2020) Meadows, Letitia; Fraser , Sarah; Swift , Donna; Gant , Lisa
Social work students balance multiple roles and responsibilities alongside their educational journey, with recent research suggesting these challenges are exacerbated during practicum. The informal accounts of the pressures and strains on students on the Nelson Marlborough Institute of Technology (NMIT) Bachelor of Social Work (BSW) programme in Aotearoa New Zealand provided impetus for an exploration of the local issues compared with those reported internationally and in different institutional contexts. In 2018, Year three and Year four BSW students were invited to participate in focus groups exploring both the challenges and sustaining factors they encountered during the course of their studies. The findings reveal that, as described in the international literature, NMIT students experience multiple pressures and use a range of support systems to sustain themselves through their student journey. The findings from the study are now informing a review of the structure and delivery of the academic curriculum at NMIT and have led to the development of “He Arawhata”. This programme sits alongside the academic curriculum and is aimed at enhancing the health and wellbeing of students in preparation for the demands of both practicum and a career in social work.