Although there are no professional guidelines or statutory regulations that permit or guide the presentation of summarised financial reports in New Zealand, a number of NZ companies provide such reports to their shareholders ...

Professional accounting education in recent years has emphasised the need for competencydevelopment. One of the pedagogical techniques recommended to enhance competencydevelopment is the use of case studies. Although case ...

The topics of land use, and issues associated with land use change, have been a major theme of research in the AERU since its inception in 1962. In earlier years the research focused on pastoral land uses, reflecting the ...

The objective of the research reported here was to assess land use change in forestry and agriculture in both New Zealand as a whole and the main regions, with a focus on the relationship of land use to employment. This ...

Opinion leaders in the Gisborne East Coast community have contrasting views on the likely character and benefits of employment, infrastructure and landscape change arising from forest sector development. The views expressed ...

The increase in greenhouse gas emissions and degradation of water quality and quantity in waterways due to dairy farming in New Zealand have become of growing concern. Compared to traditional sheep and beef cattle farming, ...

The Uruguayan and New Zealand beef industries have developed under similar climatic conditions that favour pastoral farming. Both industries are export focused. However, the development paths taken by the two industries ...