Research in multi-cultural relationship building

This study aims to explore the ‘missing gap' between the values of an Accounting firm and the preference shown by Maaori on how they would like to be approached when wanting to build a trusted relationship within a business sense. This study makes use of qualitative approaches in which data is collected primarily through interviews and analysed to produce results and recommendations. The study found that Maaori would like to be approached in a way that makes sense to them and also identifies with their cultural proceedings. It also provides insight into how important trust is when establishing a relationship with Maaori. The study recommends that further studies conducted should interview a wider variety of focus groups to add different elements to this research and that FIRM A's small business department's offerings do not align with what Maaori want so need to be rethought to adapt to Maaor expectations

Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students

Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues. Society’s differing perceptions and expectations of the auditing profession is known as the audit expectation gap. This study aims to explore the audit expectation gap’s existence among Wintec accounting students and the effect that education has on the audit expectation gap. This research intends to answer two research questions. First, does an audit expectation gap exist among Wintec accounting students? Second, what is the effect of education on the audit expectation gap? To answer these research questions, 20 Wintec accounting students have been interviewed. Ten students who have received an audit education, and ten students who have not received audit education. Qualitative data was collected from these interviews and analysed using a mixed methods approach. This study found that an audit education exists among Wintec accounting students. This study also found that education reduced the audit expectation gap, in particular, the deficient performance gap and the communication gap. However, while education did reduce the audit expectations gap, it was not eliminated. This study recommends that Wintec provides a more basic auditing education during introductory accounting papers, educating students on the role of an auditor. This study also recommends that education focuses on the practical use of an audit report, to increase student’s understandings of the information in the audit report, and how this information is communicated. Thus, the researcher believes that these recommendations will help to further reduce the audit expectation

Analysis and optimization of distribution logistics for Just Water Company

This report details the various factors that affect the operational efficiency of distribution logistics. The research aimed at studying the existing components involved in the distribution logistics of Just Water. Distribution logistics begins at the end of the production line where the finished product is emerged until it reaches the customers. The literature review explains the key components of distribution logistics in an organisation. This research analyses the existing components of the distribution logistics of Just Water and discusses possible improvements that can be adapted to increase the overall efficiency of the distribution logistics operation. The background of the research is that Just Water faces difficulty with delivering its products on time during peak seasons. The research tries to unveil the reason for this delay and finds that the demands for extra water-out deliveries are interfering with the normal runs of the trucks, therein delaying their regular schedule. One another cause was found to be the shortage of supplies due to slow or less return logistics. The research suggests a change in the existing drop shipping distribution model and recommends the adaptation of intermediary or multi-stage distribution networks, possibly the ‘Last Mile Delivery’ configuration in order to reduce delivery lead-time, reduce transportation costs and improve customer satisfaction

The Influence of Trust in Traditional Contracting: Investigating the "Lived Experience" of Stakeholders

The traditional procurement approach is ever-present within the construction industry. With fundamental design principles founded on definitive risk allocation, this transactional based approach fails to acknowledge or foster the cooperative relationships considered to be vital to the success of any project. Contractual design encourages stakeholders to defend their own individual interest to the likely detriment of project objectives. These failings are not disputed, however, given that trust is a fundamental requirement for human interaction the influence of trust is potentially important in terms of stakeholder relationships and ultimate project success. Trust is therefore examined within this context. A conceptual framework of trust is presented and subsequently used to code and analyse detailed, semi-structured interviews with multiple stakeholders from different projects. Using a phenomenological investigation of trust via the lived experiences of multiple practitioners, issues pertaining to the formation and maintenance of trust within traditionally procured construction projects are examined. Trust was found to be integral to the lived experiences of practitioners, with both good and bad relationships evident within the constructs of traditional procurement mechanisms. In this regard, individual personalities were considered significant, along with appropriate risk identification and management. Communication, particularly of an informal nature, was also highlighted. A greater emphasis on project team selection during the initial stages of a project would therefore be beneficial, as would careful consideration of the allocation of risk. Contract design would also be enhanced through prescriptive protocols for developing and maintaining trust, along with mandated mechanisms for informal communication, particularly when responding to negative events. A greater understanding regarding the consequences of lost trust and the intricacies of trust repair would also be of value. 

Information technology of higher education monitoring: a quality-based approach

The principles of information technology development for the system of higher education monitoring are considered. For education quality estimation the evidence model is built. It consists of scoring models based on stakeholders’ preferences and measurement model which is implemented using the modern measurement theory.Розглянуто принципи розробки інформаційної технології моніторинга системи вищої освіти. Побудована модель оцінювання якості освіти, що складається з оціночних моделей, основаних на вподобаннях зацікавлених осіб, та вимірювальної моделі, реалізованої засобами сучасної теорії вимірювань

Identification of Quality within the Warehousing Function - A Study within Protea Chemicals

The process of warehousing is an integral component of every logistics system as it is the primary link between production, suppliers and customers. Warehousing should play a pivotal role by providing a desired level of customer service at the lowest possible total cost. If a logistics system functions effectively, warehouse facilities are able to reduce stock outs whilst simultaneously reducing inventory levels which leads to improved customer service levels. One of the most complex challenges that an organisation encounters is determining what customers (internal or external) truly values. Once an organisation has determined what factors customers value, only then can the organisation begin to attempt to put in place measures and systems to ensure that customer satisfaction is achieved. This research study aims at investigating the efficiency of warehousing within Protea Chemicals, with specific reference to the quality of its service. It investigates operational staff, line management and internal customers’ perceptions of Protea Chemical’s warehouse quality

Consumers Reactions to Tesco's market entry in Taiwan - a comparison with the UK experience

The purpose of this paper is to research consumer response to retail branding models in Taiwan by means of exploratory qualitative research comparing Tesco’s retail branding in the UK and Taiwan in order to find out the level of consumer acceptance of Tesco in Taiwan as a new market entrant. From the consumers’ viewpoint, Taiwanese Tesco’s retail corporate images, store positioning and retail branding process are not understood or clearly differentiated and identified by local consumers. This was a big problem for grocery shoppers and should therefore be considered as one of the key factors in Tesco`s withdrawal from the Taiwan market. It demonstrates the consumer acceptance issues even a strong retail brand faces transferring its brand to a new market with consumers unfamiliar with its retail brand proposition

Do companies reduce CSR disclosures during recessions?

Purpose: We investigate trends in prevalence and volume of CSR disclosure by the top 50 New Zealand listed companies from 2005 to 2010, i.e. from before until after the initial impact of the global financial crisis (GFC). Design/methodology/approach: We examine the annual reports of each of the companies between the years 2005 and 2010, as well as company websites for standalone CSR reports. We count the number of pages of any social and environmental disclosures in annual reports and in standalone reports for each year and use this data to assess whether overall trends can be discerned. We compare CSR disclosure trends with changes in business confidence. Findings: Our results reveal a general upward trend in CSR disclosures over the six-year period. The number of companies disclosing in their annual reports and standalone reports increased from 2005 to 2007. However, during the initial drop in business confidence in 2008 (brought on by the GFC), CSR disclosures in annual reports and standalone reports remained consistent overall with 2007. Companies operating within industries more prone to public scrutiny or those industries more sensitive to the social and environmental impacts of corporate operations actually increased their CSR disclosures, whereas other companies decreased their disclosure for an overall constant level. The upward trend resumed in 2009, but when business confidence again suffered in 2010, overall annual report CSR disclosures decreased, whereas overall standalone report disclosure continued the upward trend. In sum, during times of reduced business confidence, companies in non-environmentally-sensitive and non-socially-sensitive industries appear to buck the overall trend towards increased CSR disclosures. Originality: Many studies conclude that there is an upward trend in CSR disclosures over time. Other studies examine the impact of particular events on disclosure. However, we are not aware of any study that examines the impact of the initial phase of the GFC on the overall upward trend in CSR disclosures, i.e. whether companies subjugate CSR in favour of more pressing business priorities during times of reduced business confidence

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