• Introduction 

  Tan LM; Sawyer, Adrian (2021)

  1.0 SPECIAL ISSUE: COVID-19 AND TAXATION From time to time the New Zealand Journal of Taxation Law and Policy (the Journal) dedicates an issue to a particular topic. Past special issues have encompassed Chinese tax law ...

• Portfolio Entrepreneurs: Structure, Strategy and Management of Business Groups 

  Hamilton R; Morrish, Sussie (2022)

  This paper draws on the experiences of portfolio entrepreneurs and develops new insights into this important mode of business development. Portfolio entrepreneurs own and manage multiple businesses simultaneously, providing ...

• Domestic Nature-Based Tourism and Wellbeing: A Roadmap for the New Normal? 

  Lück M; Aquino, Richard S. (Springer, 2021)

  Since most tourism experiences occur in the natural environment, nature-based tourism (NBT) is probably the largest and most popular form of tourism. Prior to the COVID-19 pandemic, a multitude of studies has investigated ...

• Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence 

  Finau G; Hallenbeck J; Scobie, Matthew (SAGE Publications, 2021)

  This paper situates Indigenous social reproduction as a duality; as both a site of primitive accumulation and as a critical, resurgent, land-based practice. Drawing on three distinct cases from British Columbia, Canada, ...

• Narrative accounting for mining in Ghana: An old defence against a new threat? 

  Amoako K; Lord B; Dixon, Keith (2021)

  This article is concerned with aspects of how accounting and accountants figure in economics and policy issues related to mineral and fossil fuel extraction, production and use. Starting by appraising whether narrative ...

• What factors influence Pacific Island restaurants to offer wine? 

  Mika-Zahidi, Catherine Mary (University of Canterbury, 2021)

  Although wine is generally available in restaurants in most of the world and especially in international tourist destinations, there is little available research on restaurant wine offers in tropical countries and particularly ...

• Holistic modelling of car rental sub-problems 

  Howson, Sean (University of Canterbury, 2021)

  The car rental fleet management literature from its inception has made bounds in identifying key sub-problems which are faced by car rental companies in operating sustainably in the industry such as pool segmentation, fleet ...

• Reporting and measuring environmental impacts of dairying: perceptions and practices 

  Zamri, Inani Husna (University of Canterbury, 2021)

  The growing importance of environmental challenges, the majority of which are tied to businesses' continual use of resources, energy, and groundwater, as well as the buildup of environmental-related expenditures, mandates ...

• Essays on the general determinants of consumption and savings 

  Song, Zhongchen (University of Canterbury, 2021)

  This thesis consists of 4 studies linked together by my attempts to study the determinants and behavior of consumption and savings. Chapter One provides an introduction and background for this thesis. Chapter Two replicates ...

• International trade, differentiated goods, and strategic asymmetry 

  Gilbert J; Oladi R; Koska, Onur A. (Wiley, 2021)

  We scrutinize international trade arising from oligopolistic rivalry (reciprocal dumping) in a model where the goods are horizontally differentiated and where otherwise symmetric firms located in different regions adopt ...

• Intellectual Property, Traditional Knowledge, and Native Biodiversity: Convention and Progression in the Trans-Pacific Partnership 

  Jefferson, David; Adhikari, Kamalesh (2021)

  The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (Trans-Pacific Partnership or Partnership) is a major multilateral trade agreement between Australia, Brunei, Canada, Chile, Japan, Malaysia, ...

• The Future of Identity Management: Understanding Consumer Attitudes towards Biometric Identification 

  Zheng Z; Mills, Annette (2019)

  The explosive growth of consumer-facing biometric technology is providing opportunities for organizations to change the way in which they identify and authenticate consumers, and replace traditional forms of identification ...

• Digital Identities – Impact of Information Privacy Awareness on Identity Threats 

  Tewari N; Mills, Annette (2021)

  Identities help individuals understand who they are and are a tool to project themselves before others in ways they desire. This is achieved through privacy, which provides control over information sharing. However, ...

• Trust in Digital Humans 

  Liu L; Mills, Annette (2020)

  With technology advances, the interaction between organisations and consumers is evolving gradually from ‘human-to-human’ to ‘human-to-machine’, due, in part, to improvements in Artificial Intelligence (AI). One such ...

• Understanding how education affects students’ attitudes towards tax evasion and tax avoidance in New Zealand. 

  Zhang, Ye (University of Canterbury, 2021)

  Previous scholars have come to conflicting conclusions on the relationship between tax education and taxpayer attitudes towards tax evasion. In addition, the impact of tax education on taxpayers’ tax avoidance attitudes ...

• Milford Opportunities Project: Te Anau Basin Study 

  Pouwels D; Aquino, Richard S. (Southland District Council, 2021)

• Chinese thinking, foreign strategy : the administrative heritage of Chinese multinational enterprises. 

  van Bommel, Roland (University of Canterbury, 2021)

  The study of Multinational Enterprises (MNEs) entering foreign markets has been a widely researched topic in International Business (IB) for over sixty years. Internalisation theory and the Uppsala model became leading ...

• Social marketing through the fog of smoking : a systematic review investigating social marketing feature use. 

  Watson, John N. R. (University of Canterbury, 2021)

  This thesis presents the findings of a systematic literature review addressing the use of social marketing indicators within studies directed towards tobacco cessation that self-identifying as social marketing. Globally, ...

• Effects of the utilization of intellectual property by scientific researchers on economic growth in Mexico 

  Beltrán-Morales LF; Almendarez-Hernández MA; Avilés-Polanco G; Jefferson, David (Public Library of Science (PLoS), 2021)

  The present article examines the impact of intellectual property (IP) utilization and concentration on economic growth in Mexico. The findings presented center on the use of different forms of IP by researchers in the ...

• Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups 

  Frare AB; Cruz APCD; Lavarda CEF; Akroyd, Chris (Emerald, 2021)

  Purpose: This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance. Design/methodology/approach: ...

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