scholarly journals How to treat policy whiplash

2005 ◽  
Vol 1 (3) ◽  
Author(s):  
Karen Baehler
Keyword(s):  
New Zealand ◽  
Health Sector ◽  
Employment Relations ◽  
Housing Assistance ◽  
Public Servants ◽  
Public And Private ◽  
Major Health ◽  
Accident Compensation ◽  
Policy Direction ◽  
Opinion Polls

Election day approaches, and conversations around Wellington are turning to what I will call policy whiplash. Opinion polls indicate that New Zealand voters may replace their current centre-left coalition government with a new centre-right government, in which case public servants would be asked to reverse policy direction once again in areas such as employment relations, resource management, the bulk funding of schools, school zoning, and work for- the-dole. Over the last two decades, New Zealand has become known for its frequent changes in policy direction, epitomes of which include four major health sector restructurings, alternating models of public and private accident compensation, and alternating approaches to housing assistance based on income-related v market-based rents.

Fired for Facebook…terminated for Tinder: dismissal for social media misconduct in New Zealand

2021 ◽  
Author(s):  
Sophie Sia ◽  
René Cornish ◽  
Kieran Tranter
Keyword(s):  
Social Media ◽  
New Zealand ◽  
Qualitative Study ◽  
Decision Makers ◽  
Employment Relationship ◽  
Employment Relations ◽  
Public And Private ◽  
Gender Based ◽  
Toxic Culture ◽  
Employee Dismissal

  This article reports the findings of a qualitative study of first instance New Zealand employment tribunal decisions concerned with employee dismissal for social media misconduct. There are two main findings. The first relates to the legal approach to employee dismissal for social media misconduct developing in New Zealand. The decisions show New Zealand decision-makers are following the approach in other jurisdictions of treating social media misconduct dismissals as involving a balance between public and private considerations of employment conduct and calculating harm in the employment relationship. However, the decisions do not only track the emerging legal approach to social media misconduct in employment. The decisions are also a record of how social media is affecting employment relations within New Zealand. They are not only legal but also social records. The second finding relates to what the decisions reveal about employment and social media in New Zealand. The sample showed something different from other similar studies. In New Zealand, there was a large cluster of decisions where social media facilitated gender-based harassment. This finding resonates with wider research into New Zealand workplaces that suggests an enduring toxic culture where gender-based harassment is normalized.

scholarly journals Invisible Consequences: The Health Hazards of "Women's Work" in New Zealand

2019 ◽  
Vol 50 (2) ◽  
pp. 341
Author(s):  
Dawn Duncan
Keyword(s):  
New Zealand ◽  
Health And Safety ◽  
Women's Work ◽  
Health Hazards ◽  
Workers Compensation ◽  
Employment Relations ◽  
Women’S Work ◽  
Accident Compensation ◽  
Work Health ◽  
The Law

Gordon Anderson has written extensively on the changes in New Zealand's labour laws that have occurred since the late 1960s, and the consequences of these changes for workers. This period saw the narrowing and individualising of work health and safety, the separation of health and safety from other areas of employment relations and the workers' compensation functions of the Accident Compensation Corporation (ACC) scheme. This article explores one of the largely invisible consequences of these shifts, arguing that gaps have emerged between these areas of law, and these gaps fall disproportionately over the types of work that women typically perform. This article outlines the current gaps in the law and identifies the areas in need of reform.

scholarly journals Employment Relations in the New Zealand Public Health Sector - A Survey

1970 ◽  
Author(s):  
Michael Pye ◽  
Joanna Cullinane
Keyword(s):  
Public Health ◽  
New Zealand ◽  
Workforce Development ◽  
Care Delivery ◽  
Industrial Relations ◽  
Health Sector ◽  
Employment Relations ◽  
State Sector ◽  
Public Health Sector ◽  
The Impact

The New Zealand Public Health sector has undergone significant political, Legislative and managerial changes since 1986. These changes have had a major impact on the nature of employment relations in the sector. The unified, state sector industrial relations regime has been restructured and replaced a by diverse set of practices. Many of the changes of the last decade have had time to 'mature' and become embedded into the system and it now seems appropriate to start to identify issues that have arisen from the impact of the new regime of employment relations. This paper presents the results of a survey of related public health sector organisations including employers, unions, professional organisations, statutory bodies and funding agencies. Five distinct areas for future employment relations research, with varying Levels of priority, were identified by the respondents including; 1) Workforce development and planning. 2) The nature, scope and negotiation of employment contracts. 3) The problematic of people management of largely 'professional ' group of workers. 4) Relationships with external organisations such as the 'NZQA 'and the 'Health and Disability Commissioner' and the impact on internal employment relations. 5) The effects of uncertainty about current health care delivery structures and possible further politically directed restructuring are having on employment relations.

scholarly journals Preoperative bariatric surgery programme barriers facing Pacific patients in Auckland, New Zealand as perceived by health sector professionals: a qualitative study

BMJ Open ◽  
2019 ◽  
Vol 9 (11) ◽  
pp. e029525
Author(s):  
Tamasin Taylor ◽  
Wendy Wrapson ◽  
Ofa Dewes ◽  
Nalei Taufa ◽  
Richard J Siegert
Keyword(s):  
Bariatric Surgery ◽  
New Zealand ◽  
Health Literacy ◽  
Health Professionals ◽  
Health Sector ◽  
Publicly Funded ◽  
Attrition Rates ◽  
Pacific Health ◽  
Emotional Safety ◽  
Minority Ethnic

Minority ethnic patient groups typically have the highest bariatric surgery preoperative attrition rates and lowest surgery utilisation worldwide. Eligible patients of Pacific Island ethnicity (Pacific patients) in New Zealand (NZ) follow this wider trend.ObjectivesThe present study explored structural barriers contributing to Pacific patients’ disproportionately high preoperative attrition rates from publicly-funded bariatric surgery in Auckland, NZ.SettingPublicly-funded bariatric surgery programmes based in the wider Auckland area, NZ.DesignSemi-structured interviews with health sector professionals (n=21) were conducted.Data were analysed using an inductive thematic approach.ResultsTwo primary themes were identified: (1) Confidence negotiating the medical system, which included Emotional safety in clinical settings and Relating to non-Pacific health professionals and (2) Appropriate support to achieve preoperative goals, which included Cultural considerations, Practical support and Relating health information. Clinical environments and an under-representation of Pacific staff were considered to be barriers to developing emotional safety, trust and acceptance of the surgery process with patients and their families. Additionally, economic deprivation and lower health literacy impacted preoperative goals.ConclusionsHealth professionals’ accounts indicated that Pacific patients face substantial levels of disconnection in bariatric surgery programmes. Increasing representation of Pacific ethnicity by employing more Pacific health professionals in bariatric teams and finding novel solutions to implement preoperative programme components have the potential to reduce this disconnect. Addressing cultural competency of staff, increasing consultancy times and working in community settings may enable staff to better support Pacific patients and their families. Programme structures could be more accommodating to practical barriers of attending appointments, managing patients’ preoperative health goals and improving patients’ health literacy. Given that Pacific populations, and other patients from minority ethnic backgrounds living globally, also face high rates of obesity and barriers accessing bariatric surgery, our findings are likely to have broader applicability.

Accounting systems and systems of accountability in the New Zealand health sector

1997 ◽  
Vol 10 (5) ◽  
pp. 665-683 ◽  
Author(s):  
S. Lawrence ◽  
M. Alam ◽  
D. Northcott ◽  
T. Lowe
Keyword(s):  
New Zealand ◽  
Health Sector ◽  
Accounting Systems

COVID-19 and deferred tax reversals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jilnaught Wong ◽  
Norman Wong ◽  
Willow Yangliu Li
Keyword(s):  
New Zealand ◽  
Financial Statement ◽  
Public And Private ◽  
Content Type ◽  
Reversal Effect ◽  
Tax Relief ◽  
Deferred Tax Liabilities ◽  
Deferred Tax ◽  
Accounting Reports ◽  
Tax Depreciation

Purpose This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand Government’s coronavirus (COVID-19) tax support package. The COVID-19 pandemic and the tax relief created an accounting response to map the environment to accounting reports, reversing previously recognized deferred tax liabilities and increasing reported income as a result. Design/methodology/approach This is an exploratory and descriptive study to understand the accounting response and impact on companies’ financial statements following a COVID-19 tax relief to support businesses in a dire financial situation as the effects of COVID-19 took hold. Findings First, the accounting response provided the appropriate mapping from the COVID-19 environment to accounting reports. Second, the financial statement impacts are material, especially for companies with extensive holdings of buildings that are held for use. Third, while the accounting relief was immediate, the economic (cash flow) support does not occur until a year later. Research limitations/implications The financial statement impacts are based on a subset of NZX 50 companies with the available information at the time of writing. However, they do not compromise the external validity of the findings because the tax depreciation relief applies to other listed companies, unlisted public and private companies, trust, partnerships and individuals. Practical implications The New Zealand Government could have been more helpful to businesses by allowing an immediate depreciation deduction in the 2020 year as opposed to implementing it from 2021. Further, it could have legislated a backlog depreciation deduction from 2010 – when the depreciation on buildings was disallowed – to 2020. Originality/value This paper documents the evolution of the accounting for deferred taxes when the New Zealand Government withdrew the tax depreciation in 2010, how NZ IAS 12 evolved as a result of that event and now the reversal effect with the reinstatement of the tax depreciation during COVID-19. The paper also blends in the accounting responses and considers whether they are opportunistic or efficient.

scholarly journals Beyond Westminster: thinking the Aotearoa/New Zealand way of governing

2006 ◽  
Vol 2 (3) ◽  
Author(s):  
Bill Ryan
Keyword(s):  
New Zealand ◽  
21St Century ◽  
The Political ◽  
Public Servants ◽  
Early 21St Century ◽  
Aotearoa New Zealand

Something intriguing is going on within the political executive. In response to emerging conditions of governing in the late 20th and early 21st century in countries like New Zealand, some public servants are acting in new ways that are quite different from certain key prescriptions of the traditional, Westminster-derived constitutional framework on which our polity is based. This paper identifies some of these changes and considers their implications.

scholarly journals Should New Zealand Shirk Its Obligations? A Critical Perspective on Private Law Scholarship

2016 ◽  
Vol 47 (3) ◽  
pp. 429
Author(s):  
Bevan Marten ◽  
Geoff McLay
Keyword(s):  
New Zealand ◽  
Law Reform ◽  
Coherent System ◽  
Private Law ◽  
Compensation Scheme ◽  
Critical Perspective ◽  
Policy Makers ◽  
Party Autonomy ◽  
Accident Compensation

This article concerns the role of the private law scholar in New Zealand, and how such scholars use their skills to improve the law. It argues that while an obligations scholar's preference may be to engage with the courts and other academics in their scholarly activities, a focus on statutory reform better suits New Zealand conditions. Scholars should share their talents with policy makers, law reform bodies and legislators, helping to explain the importance of a coherent system of private law, and how this may be achieved. The authors then go a step further by suggesting that, in the New Zealand context, the preferable approach to reform may be one involving policy-based solutions exemplified by the accident compensation scheme, as opposed to approaches based on traditional private law principles such as party autonomy.

scholarly journals New Zealand's Workers' Compensation: How Will it Fare in a Changing Environment?

1970 ◽  
Author(s):  
Nadine McDonnell
Keyword(s):  
New Zealand ◽  
Current System ◽  
Injured Workers ◽  
Workers Compensation ◽  
Working Environments ◽  
Accident Compensation ◽  
Tort System ◽  
Compensatory Damages ◽  
The Right ◽  
Safe Working

The Woodhouse Report and the subsequent 1972 Accident Compensation Act was revolutionary. The right to sue to recover compensatory damages arising directly or indirectly out of personal injury was abolished, although there was still the provision to take an action for damages in a court outside of New Zealand. Since then, workers’ compensation in New Zealand has evolved and metamorphosed into our current scheme. However, the effectiveness of workers' compensation schemes in terms providing protecting injured workers and their dependents has been eroded over the years. This paper not only provides a brief background to the current system but also explores the notion that if the current workers’ compensation scheme is failing New Zealand workers, perhaps it is time to look at other alternatives. In particular, the tort system of law may afford workers fairer compensation and may spur employers to provide healthy and safe working environments.

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