College of Business and Law: Recent submissions
Now showing items 1-20 of 1183
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Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand
(2019)The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current ... -
Creating Learning Communities through Flipped Classes: A Challenge, an Answer, or an Opportunity for Teaching Strategic Human Resource Management?
(Georgia Southern University, 2019) -
A Re-Evaluation of the Choice of an Inflation Target in the Wake of the Global Financial Crisis
(2020)Through an appropriate choice of inflation objective – a real-exchange-rate-adjusted (REX) inflation target - the central bank can limit fluctuations in real economic activity which have become a cause of great concern ... -
Navigating collective identity in a temporary coopetitive post-disaster rebuild organisation.
(University of Canterbury, 2019)Collective identity construction in organisations engaged in an inter-organisational collaboration (IOC), especially temporary IOCs set up in disaster situations, has received scant attention in the organisational studies ... -
Essays on intermediation and trade.
(University of Canterbury, 2019)This thesis focuses on determinants of firms’ export performance. Chapter One introduces the literature on firm export behaviour. Chapter Two replicates the work of Ahn, Khandelwal, and Wei (2011). It examines the role of ... -
“What About Us?” Exploring what it Means to be a Management Educator with Asperger’s Syndrome
(SAGE Publications, 2018)Very little is known on the subject of educators with Asperger’s Syndrome (AS), and the available information pales in comparison to the enormous literature studying students with AS. In this article, Professor Gundy Kaupins ... -
Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens
(2019)The People’s Republic of China’s (China’s) recent reform of their individual income tax is amongst the most significant reforms for the country in decades. Not only have tax rates altered, with a number of new deductions ... -
Embedding engaged learning in high enrollment lecture-based classes
(Springer Science and Business Media LLC, 2017)© 2016, Springer Science+Business Media Dordrecht. Engaged learning opportunities have become powerful foundations upon which students build lifelong skills and organizational capacities. Research has empirically validated ... -
KiwiSaver fund performance and asset allocation policy
(Emerald, 2019)This paper aims to examine the performance and benchmark asset allocation policy of 70 KiwiSaver funds catergorised as growth, balanced or conservative over the period October 2007-June 2016. The study focuses on the sources ... -
Simplification: Lessons from New Zealand
(Pretoria University Law Publications, 2019)This chapter describes the concept of tax simplification, offering New Zealand as a case study to provide potential guidance for South Africa. Specifically, this chapter examines both the rewriting of legislation ... -
A consumer-surplus standard in foreign acquisitions, foreign direct investment, and welfare
(Springer Science and Business Media LLC, 2019)© 2018, Kiel Institute. This study scrutinizes the ramifications of the strategic use of a consumer welfare argument in regulating foreign acquisitions and foreign market entry (i) on a multinational’s choice between ... -
Gains from multinational competition for cross-border firm acquisition
(ZBW - German National Library of Economics, 2019)© Author(s) 2019. This study shows that when there is multinational competition for foreign acquisition, the strategic use of a consumer welfare argument in regulating foreign market entry leads to a preemptive foreign ... -
The scope of auctions in the presence of downstream interactions and information externalities
(Springer Science and Business Media LLC, 2018)© 2017, Springer-Verlag GmbH Austria, part of Springer Nature. We scrutinize the scope of auctions for firm acquisitions in the presence of downstream interactions and information externalities. We show that no mechanism ... -
The digitization of healthcare in developing countries: examining individuals’ willingness to disclose personal health information
(University of Canterbury, 2019)In recent years, the increasing use of health information technologies (HITs) in support of healthcare services in developing countries has raised concerns about the privacy of digitized personal health information (PHI). ... -
The effects of unemployment rate fluctuations on private health insurance coverage in New Zealand
(Informa UK Limited, 2015)In this paper, we estimate the effect of changes in the unemployment rate on private health insurance coverage of New Zealanders using quarterly national data from 1999 to 2009. A one percentage-point increase in the ... -
Aotearoa New Zealand National Report
(2018) -
Assessing the Likely Impact of the Tax Working Group on Tax Administration in New Zealand”,
(2019)With the establishment of the New Zealand (NZ) government’s Tax Working Group (TWG) in late 2017, the level of interest in the TWG’s deliberations, the extent of submissions received, and subsequent recommendations, is ... -
Spillovers and Exports: A Meta-Analysis
(University of Canterbury, Department of Economics and Finance, 2019)This study uses meta-analysis to analyze the empirical literature on spillovers and exports. It collects 3,291 estimated spillover effects from 99 studies. The estimated spillover effects in the literature span a large ...
