A new approach to accounting examinations: The Final Qualifying Examination in New Zealand

1997 ◽  
Vol 15 (2) ◽  
pp. 169-179 ◽  
Author(s):  
David Hay ◽  
Harry Maltby
Keyword(s):  
Geology ◽  
2021 ◽  
Author(s):  
Steven Kidder ◽  
David J. Prior ◽  
James M. Scott ◽  
Hamid Soleymani ◽  
Yilun Shao

Peridotite xenoliths entrained in magmas near the Alpine fault (New Zealand) provide the first direct evidence of deformation associated with the propagation of the Australian-Pacific plate boundary through the region at ca. 25–20 Ma. Two of 11 sampled xenolith localities contain fine-grained (40–150 mm) rocks, indicating that deformation in the upper mantle was focused in highly sheared zones. To constrain the nature and conditions of deformation, we combine a flow law with a model linking recrystallized fraction to strain. Temperatures calculated from this new approach (625–970 °C) indicate that the observed deformation occurred at depths of 25–50 km. Calculated shear strains were between 1 and 100, which, given known plate offset rates (10–20 mm/yr) and an estimated interval during which deformation likely occurred (<1.8 m.y.), translate to a total shear zone width in the range 0.2–32 km. This narrow width and the position of mylonite-bearing localities amid mylonite-free sites suggest that early plate boundary deformation was distributed across at least ~60 km but localized in multiple fault strands. Such upper mantle deformation is best described by relatively rigid, plate-like domains separated by rapidly formed, narrow mylonite zones.


2021 ◽  
Author(s):  
Benjamin Schumacher ◽  
Katharine Melnik ◽  
Marwan Katurji ◽  
Veronica Clifford ◽  
Jiawei Zhang ◽  
...  

<p>The rate of spread (ROS) of wildfires is an important parameter for understanding fire-atmospheric interactions and developing fire-spread models, but it is also vital for firefighting operations to ensure the safety of firefighters (Plucinski 2017, Stow 2019). Spatial ROS observations are usually carried out by using visible and thermal satellite imagery of wildfires estimating the ROS on a time scale of hours to days for large fires (>100 ha) or repeated passing with an airborne thermal infrared imager for higher spatial and temporal resolution (Viedma et al. 2015, Stow 2014). For fire experiments in highly controlled conditions like laboratory fires or during light fuel prescribed burns, ROS estimation usually involves lag-correlation of temperature point measurements (Finney 2010, Johnston 2018). However, these methodologies are not applicable to fast-spreading grass or bush fires because of their temporal and spatial limitations. Instantaneous spatial ROS of these fires is needed to understand rapid changes in connection with the three major drivers of the fire: fuel, topography and atmospheric forcings.</p><p>We are presenting a new approach towards a spatial ROS product which includes newly developed image tracking methods based on thermal and visible imagery collected from unmanned aerial vehicles to estimate instantaneous, spatial ROS of fast spreading grass or bush fires. These techniques were developed using imagery from prescribed wheat-stubble burns carried out in Darfield, New Zealand in March 2018 (Finney 2018). Results show that both the visible and thermal tracking techniques produce similar mean ROS; however they differ in limitations and advantages. The visible-spectrum tracking method clearly identifies the flaming zone and provides accurate ROS measurements especially at the fire front. The thermal tracking technique is superior when resolving dynamics and ROS within the flaming zone because it resolves smaller scale structures within the imagery.</p><p> </p><p>References:</p><p>Finney, M. et al. 2010: An Examination of Fire Spread Thresholds in Discontinuous Fuel Beds.” International Journal of Wildland Fire, 163–170.</p><p>Finney, M. et al. 2018: New Zealand prescribed fire experiments to test convective heat transfer in wildland fires. In Advances in Forest Fire Research, Imprensa da Universidade de Coimbra: Coimbra, 2018.</p><p>Johnston, J. M., et al. 2018:  Flame-Front Rate of Spread Estimates for Moderate Scale Experimental Fires are Strongly Influenced by Measurement Approach. Fire 1: 16–17</p><p>Plucinski M., et al. 2017: Improving the reliability and utility of operational bushfire behaviour predictions in Australian vegetation. Environmental Modelling & Software 91, 1-12.</p><p>Stow, D., et al. 2014: Measuring Fire Spread Rates from Repeat PassAirborne Thermal Infrared Imagery. Remote Sensing Letters 5: 803–881.</p><p>Stow, D., et al. 2019: Assessing uncertainty and demonstrating potentialfor estimating fire rate of spread at landscape scales based on time sequential airbornethermal infrared imaging, International Journal of Remote Sensing, 40:13, 4876-4897</p><p>Viedma, O., et al. 2015:  Fire Severity in a Large Fire in a Pinus Pinaster Forest Is Highly Predictable from Burning Conditions, Stand Structure, and Topography. Ecosystems18: 237–250.</p>


2016 ◽  
Vol 32 (4) ◽  
pp. 947-962 ◽  
Author(s):  
Kim Dunstan ◽  
Christopher Ball

Abstract Statistics New Zealand is one of the few national statistical agencies to have applied a stochastic (probabilistic) approach to official demographic projections. This article discusses the experience and benefits of adopting this new approach, including the perspective of a key user of projections, the New Zealand Treasury. Our experience is that the change is less difficult to make than might be expected. Uncertainty in the different projection inputs (components) can be modelled simply or with more complexity, and progressively applied to different projection types. This means that not all the different demographic projections an agency produces need to adopt a stochastic approach simultaneously. At the same time, users of the projections are keen to better understand the relative certainty and uncertainty of projected outcomes, given the important uses of projections.


Author(s):  
Graham Virgo

The Principles of Equity & Trusts offers a new approach to this dynamic area of law. This book examines the law of Equity and Trusts in its contemporary context, offering a critical and insightful commentary on the law, its application, and development. The text communicates both Equity and trust doctrine and also theory and reflects the modern understanding of the subject, as propounded both by the judiciary and commentators in England and other Common Law jurisdictions, notably Australia, Canada, New Zealand, and Singapore. The book consists of nine parts. Part I considers the history and contemporary relevance of Equity. Part II is about the express trust. Part III considers purpose trusts. Part IV then examines implied trusts. Part V is about beneficiaries. Part VI examines trustees’ powers and duties. Part VII examines variations of trusts. Part VIII is about breach of trust and fiduciary duty and the personal and proprietary remedies available for such breach. The final part examines other equitable remedies.


2021 ◽  
Author(s):  
◽  
Matthew Reid

<p>Rowing is one of New Zealand’s premier international sports, and our New Zealand rowers have won significant acclaim in Olympic and World Championship competitions. Most recently at the 2012 London Olympics, three of the six New Zealand gold medals and both of the silver medals were for rowing.  The spirit, camaraderie, emotion, and atmosphere of a great sporting occasion are enhanced by a great venue; the sports stadium is not a passive backdrop but a theatre set that can only enhance the experience through its design and management. Yet unlike other premier sports in the country, such as cricket, netball and rugby, New Zealand has no permanent stadium wherein spectators can witness and celebrate rowing competitions and the training of these athletes. Typically the sport of rowing has always relied on boatshed architecture as its only relationship to the built environment. This thesis argues that the use of ‘boatshed’ architecture for rowing teams actively disconnects the sport from the public; but stadium architecture has its own distinct economic disadvantage, in that stadiums are empty more often than they are full. The thesis therefore proposes a new approach to a rowing stadium – integrating boatshed, stadium, gymnasium, and hospitality elements – to provide a new typology for rowing that remains activated throughout the year.  Linda Pollak and Anita Berrizebeitia believe that our relationship to the built environment has increasingly isolated us from experiencing the landscape upon which it is sited. This thesis argues that a rowing facility provides an ideal opportunity to explore how critical boundaries separating waterfront architecture and the sea can be re-examined in order to re-enforce our experience of the waterfront built environment and its unique site, offering new ways to re-connect our experience of inside and outside.  The site of this research investigation is Athfield Architects’ $100 million redevelopment of the Overseas Passenger Terminal into 76 high-end private waterfront apartments in Wellington. The Wellington waterfront is in particular need of public activation, yet this new development effectively privatises an important segment; the goals of developers and cities are often at odds with one another. The thesis argues that, when set within the context of a larger waterfront program, rowing can actually help activate that larger program and enhance its economic value in the same way that a gym adds value to a residential apartment complex and sea views add economic value to a restaurant.  Our harbour cities depend on public activities along the waterfront that encourage visual as well as physical participation throughout the day. This thesis investigates how a permanent rowing facility can become a viable urban activator for both a city and a private development, while also enhancing the public’s relationship with this premier New Zealand sport. Creating the opportunity for the sport and its athletes to be celebrated in the eyes of the public is important to ensure the sport continues to thrive and receives the recognition that it deserves.</p>


2021 ◽  
Author(s):  
◽  
Matthew Reid

<p>Rowing is one of New Zealand’s premier international sports, and our New Zealand rowers have won significant acclaim in Olympic and World Championship competitions. Most recently at the 2012 London Olympics, three of the six New Zealand gold medals and both of the silver medals were for rowing.  The spirit, camaraderie, emotion, and atmosphere of a great sporting occasion are enhanced by a great venue; the sports stadium is not a passive backdrop but a theatre set that can only enhance the experience through its design and management. Yet unlike other premier sports in the country, such as cricket, netball and rugby, New Zealand has no permanent stadium wherein spectators can witness and celebrate rowing competitions and the training of these athletes. Typically the sport of rowing has always relied on boatshed architecture as its only relationship to the built environment. This thesis argues that the use of ‘boatshed’ architecture for rowing teams actively disconnects the sport from the public; but stadium architecture has its own distinct economic disadvantage, in that stadiums are empty more often than they are full. The thesis therefore proposes a new approach to a rowing stadium – integrating boatshed, stadium, gymnasium, and hospitality elements – to provide a new typology for rowing that remains activated throughout the year.  Linda Pollak and Anita Berrizebeitia believe that our relationship to the built environment has increasingly isolated us from experiencing the landscape upon which it is sited. This thesis argues that a rowing facility provides an ideal opportunity to explore how critical boundaries separating waterfront architecture and the sea can be re-examined in order to re-enforce our experience of the waterfront built environment and its unique site, offering new ways to re-connect our experience of inside and outside.  The site of this research investigation is Athfield Architects’ $100 million redevelopment of the Overseas Passenger Terminal into 76 high-end private waterfront apartments in Wellington. The Wellington waterfront is in particular need of public activation, yet this new development effectively privatises an important segment; the goals of developers and cities are often at odds with one another. The thesis argues that, when set within the context of a larger waterfront program, rowing can actually help activate that larger program and enhance its economic value in the same way that a gym adds value to a residential apartment complex and sea views add economic value to a restaurant.  Our harbour cities depend on public activities along the waterfront that encourage visual as well as physical participation throughout the day. This thesis investigates how a permanent rowing facility can become a viable urban activator for both a city and a private development, while also enhancing the public’s relationship with this premier New Zealand sport. Creating the opportunity for the sport and its athletes to be celebrated in the eyes of the public is important to ensure the sport continues to thrive and receives the recognition that it deserves.</p>


2006 ◽  
Vol 37 (1) ◽  
pp. 131
Author(s):  
William Thomson

This paper discusses the approach that is taken in New Zealand to determining whether a tortious duty of care can exist across a contractual matrix.  The two step approach adopted in the recent decision of the Court of Appeal in Rolls-Royce NZ Ltd v Carter Holt Harvey Ltd is fundamentally agreed with.  A continuum is suggested for the balancing exercise in the tortious duty of care inquiry. This rationalises past cases and will hopefully provide guidance for future ones.


2014 ◽  
Vol 10 (4) ◽  
Author(s):  
Rodney Scott

The Natural Resources Framework is a new approach to policy advice developed by the multi-agency natural resource sector in New Zealand. This framework has been implemented with some success, but also some teething problems. The framework is a ‘systems’ approach to understanding the interaction between the many actors in the natural resource management system, and as such could benefit from insights and lessons from the systems sciences. This article is a rejoinder to Hearnshaw et al. (2014), and presents three suggestions for how the framework could be improved based on literature from the fields of system dynamics and systems thinking.


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