Staff and Student Research 1999 Published by the Research Policy Office Victoria University of Wellington PO Box 600 Wellington, New Zealand ISSN 1174-121X Staff and Student Research replaces Staff Publications. It reports on a range of outcomes from staff research activities including academic publications and the relevant outputs from creative and professional disciplines within the University. It also lists theses presented for Masters and PhD degrees. Victoria University usually lists its staff research outputs with the VUW author first. Where this practice infringes disciplinary norms authors’ names are listed according to the conventions applying to the discipline and VUW authors are indicated by an asterisk place immediately after their names. 2 1999 Staff and Student Research CONTENTS FACULTY OF COMMERCE AND ADMINISTRATION 4 Accounting and Commercial Law, School of 4 Business and Public Management, School of 7 Communications and Information Systems Management, School of 14 Economics and Finance, School of 19 FACULTY OF HUMANITIES AND SOCIAL SCIENCES 23 Anthropology 23 Art History 24 Asian Languages 25 Classics 26 Criminology, Institute of 27 Education, School of 28 English, Film and Theatre, School of 32 European Languages, School of 38 History 41 Linguistics and Applied Language Studies, School of 44 Maori Studies: Te Kawa a Maui, School of 48 Music, School of 48 Nursing and Midwifery 53 Philosophy 55 Political Science and International Relations, School of 56 Religious Studies 59 Sociology and Social policy 62 Women’s Studies 64 FACULTY OF LAW 67 FACULTY OF SCIENCE 72 Architecture, School of 72 Biological Sciences, School of 74 Chemical and Physical Sciences, School of 78 Earth Sciences, School of 81 Mathematical and Computing Sciences, School of 95 Psychology, School of 103 UNIVERSITY INSTITUTES AND CENTRES 107 Health Services Research Centre 107 Institute of Policy Studies 107 Stout Research Centre 108 Treaty of Waitangi Research Unit 109 University Library 110 University Teaching Development Centre 111 Staff and Student Research 1999 3 FACULTY OF COMMERCE AND ADMINISTRATION ACCOUNTING AND COMMERCIAL LAW Articles Falk, Haim, Lyn, Bernadette, Shehata, Mohamad and Mestelman, Stuart, ‘Auditor Independence, Self-Interested Behaviour and Ethics: Some Experimental Evidence’, Journal of Accounting and Public Policy, 18, 4 - 5 (1999), pp. 395-428. Karim, A.K.M.W. and Chowdhury, A., ‘A Study of the Association Between Corporate Disclosure and Selected Corporate Attributes’, Journal of Finance and Banking, 4, 1 & 2 (1999), pp. 53-79. Law, Shee Boon, Waldron, Marilyn and MacGregor, Alan, ‘An Examination of the Debt/ Equity proxy for Probability of Default on Loan Covenants’, Pacific Accounting Review, 10, 2 (1999), pp. 33-52. Roush, Melvin, ‘EnergyDirect’s Proposed Wind Farm’, Journal of Accounting Case Research, 5, 1 (1999), pp. 42-53. Smith, Andrew M. C., ‘VAT in New Zealand: The Experience of the Goods and Services Tax (GST)’, Asia-Pacific Journal of Taxation, 3, 3 (1999), pp. 38-56. Smith, Andrew M. C., ‘Taxation of Financial Instruments’, Derivatives and Financial Instruments, 1, 6 ( 1999), pp. 304-320. van Melle, Bram, ‘Parallel Importing in New Zealand: Historical Origins, Recent Developments and Future Directions’, European Intellectual Property Review, 21 (February 1999), pp. 63-87. Chapters Anderson, Gordon, ‘Individualising the Employment Relationship in New Zealand: An Analysis of Legal Developments’, in R. Mirchell and S. Deery (eds), Employment Relations: Individualisation and Union Exclusion (Sydney, Federation Press, 1999), pp. 204 - 226. Brown, Leslie, ‘The Stock Exchange’, in Susan Watson (ed), Law of Business Organisations, 3rd Edition, (Auckland, Palantine, 1999) pp. 468-486. Brown, Leslie, Watson, Susan and Ross, Mike, ‘Trading Entities Owned by the State’, in Susan Watson (ed), Law of Business Organisations, 3rd Edition (Auckland, Palantine, 1999), pp. 698-721. Holmes, Kevin, ‘New Zealand’, in P. Bater (ed), The Tax Treatment of Cross-Border Donations (Amsterdam, International Bureau of Fiscal Documentation, 1999), pp. 1- 9. Holmes, Kevin, ‘New Zealand’, in V.T.Chew (ed), Taxes and Investment in Asia and the Pacific (Amsterdam, International Bureau of Fiscal Documentation, 1999), pp. 1-98. 4 1999 Staff and Student Research Holmes, Kevin, ‘New Zealand’, in Daniel Sandler and Ephraim Fuks (eds), The International Guide to Advanced Rulings (Amsterdam, International Bureau of Fiscal Documentation, 1999), pp. 3-76. Trow, Don, ‘Finance and Accounting’, in Corporate Governance (Auckland, Commerce Clearing House NZ Ltd, 1999), pp. 325-350. Published Conference Papers Brown, Judy, ‘Competing Ideologies in Accounting and Industrial Relations’, European Accounting Association (Bordeux, 1999), p. 134. Brown, Leslie, ‘In-Depth Focus on Employee Tax Issues’, Proceedings of the 1999 Corporate Tax Focus (Business Information in Action, Auckland, 1999) pp. 1-12. Brown, Leslie, ‘From the America’s Cup Airspace to The Rack’, in Karen Carmody (ed), 18th Annual Conference of the Aviation Law Association of Australia and New Zealand, 1999, pp. 1-14. Cameron, Alan, ‘Dooyeweerd’s Jurisprudential Method: Legal Causality as a Case Study’, ALTA 1998 Conference Proceedings Vol II (1999), pp. 595-634. Law, Shee Boon and Willett, Roger, ‘The Performance of Analytical Review Procedures in Detecting Transaction Errors’, AAANZ 1999 Annual Conference (Cairns, 1999), p. 131. Other Academic Publications Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 3 (April 1999), pp. 51-54. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 8 (December 1999), pp. 159-165. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 1 (January 1999), pp. 13-19. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 2 (March 1999), pp. 31-37. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 4 (May 1999), pp. 67-73. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 5 (July 1999), pp. 89-95. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 6 (August 1999), pp. 114-118. Anderson, Gordon, ‘Recent Case Comment’, Employment Law Bulletin, 7 (October 1999), pp. 136-142. Anderson, Gordon, ‘Review of Jack Holder and Jane Foster, The Employment Contracts Act - The Judicial Influence 1991 - 1997’, Employment Law Bulletin, 3 (1999), pp. 46-47. Anderson, Gordon, ‘Thoughts While Abroad - Labour and the Law in Fiji’, Employment Law Bulletin, 2 (1999), pp. 22-23. Staff and Student Research 1999 5 Brown, Judy, ‘Good Faith Bargaining’, Chartered Accountants Journal, November (1999), pp. 74-76. Brown, Judy, ‘Labour’s Proposal’s for “Good Faith” Bargaining - Implications for the Disclosure of Financial Information’, Employment Law Bulletin, 2 (1999), pp. 25-29. Brown, Leslie, ‘All I want for Christmas is my Garden Path’, Council Brief, 287 (1999), p. 4. Brown, Leslie, ‘Law Society Reorganisation Again’, Council Brief, 268 (1999), p. 4. Brown, Leslie, ‘Review of Mike Ross, Corporate Reconstructions - Strategies for Directors’, Chartered Accountants Journal, 78, 11 (1999), p. 79. Brown, Leslie, ‘Where to Put Your Money - or Those Nigerian Scams Again’, Council Brief, 277 (1999), p. 4. Brown, Leslie, Murray, Kim and MacIntosh, Leslie, Brooker’s Aviation Law 1/2/99 (Wellington, Brookers Ltd, 1999) update bulletin, 4pp. Brown, Leslie, Murray, Kim and MacIntosh, Leslie, Brooker’s Aviation Law 14/5/99 (Wellington, Brookers Ltd, 1999) update bulletin, 4pp. Brown, Leslie, Murray, Kim and MacIntosh, Leslie, Brooker’s Aviation Law 1/12/99 (Wellington, Brookers Ltd, 1999) update bulletin, 4 pp. Brown, Leslie, Murray, Kim and MacIntosh, Leslie, Brooker’s Aviation Law 2/7/99 (Wellington, Brookers Ltd, 1999) update bulletin, 4pp. Brown, Leslie, ‘Professional Liability’, in Philip Keeling (ed), Professional Competence Examination 1: Other Resource Materials 1999 (Christchurch, Advanced Business Education Ltd, 1999), February, June, October, 14pp. Falk, Haim, ‘Review of D.S. Frederick, Carol Ann Frost and Gary K. Meek (eds), International Accounting’, The International Journal of Accounting, 31, 4 (1999), pp. 617- 620. Holmes, Kevin, ‘Accident Compensation Changes’, Tax News Service, 33, 24 (1999), p. 209. Holmes, Kevin, ‘Deductability of Y2K Expenditure’, Tax News Service, 33, 25 (1999), p. 218. Holmes, Kevin, ‘Government’s Review of GST’, Tax News Service, 33, 17 (1999), p. 153. Holmes, Kevin, ‘New Regulations on Tax Disputes’, Tax News Service, 33, 22 (1999), p. 193. Holmes, Kevin, ‘New Rules for Financial Arrangements and Other Tax Changes’, Tax News Service, 33, 37 (1999), p. 314. Holmes, Kevin, ‘New Zealand Budget 1999’, Tax News Service, 33, 23 (1999), p. 201. Holmes, Kevin, ‘New Zealand Case Law Developments’, Tax News Service, 33, 19 (1999), p. 193. Holmes, Kevin, ‘New Zealand: Protocol with India’, Tax News Service, 33, 34 (1999), p. 290. 6 1999 Staff and Student Research Holmes, Kevin, ‘Report of the Committee of Expertson Tax Compliance’, Tax News Service, 33, 14 (1999), p. 30. Holmes, Kevin, ‘Share Buy-Backs’, Asia-Pacific Tax Bulletin, 5, 5 (1999), p. 173. Holmes, Kevin, ‘Taxation (Annual Rates and Remedial Matters) Bill’, Tax News Service, 33, 26 (1999), p. 226. van Melle, Bram, ‘IP Round Up: Decisions from the Courts - Platinum Health Club v White, Vodaphone New Zealand v Freedom Ltd, Ergo Holdings Ltd v Ergo Personal Financial Services Ltd’, New Zealand Intellectual Property Journal, 2 (1999), pp. 91-95. van Melle, Bram, ‘IP Round Up: Recent Decisions from the Courts -