Mohaimen, FJ Abu(Victoria University of Wellington, 2021)
This thesis examines the value relevance of accounting information under integrated reporting (IR) in a comparative mandatory and voluntary setting. A meta review is conducted of all published work focusing on integrated ...
Thomas, Alastair(Victoria University of Wellington, 2020)
Most OECD countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and – to a lesser extent – social, cultural and employment-related ...
Scott, Graham(Victoria University of Wellington, 2020)
The purpose of this research was to use the Theory of Constraints (TOC) Thinking Processes (TP) to examine the problems and issues associated with Traditional Budgeting in organisations. TOC gave a framework to look at the ...
Hobbs, Dylan(Victoria University of Wellington, 2020)
This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative research methods to explore how land taxation policy progressed over ...
Samoylov, Vladimir(Victoria University of Wellington, 2020)
This study examines and critiques New Zealand intellectual property protection for industrial designs, taking into account that many New Zealand industrial design owners outsource manufacture of their designs to China. ...