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Matthew Matuschka, Philip Colquhoun and Lisa Marriott
The paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the…
Abstract
Purpose
The paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the annual reports provided to members.
Design/methodology/approach
Using data from KiwiSaver annual reports, the paper addresses three research questions using a disclosure index method. First, in the absence of standardised performance measures, will schemes adopt comparable disclosure practices? Second, will larger schemes disclose more information than smaller schemes? Third, will better performing schemes disclose more information than poorer performing schemes?
Findings
The analysis indicates that KiwiSaver schemes' disclosure practices are not comparable and there are no evident patterns between size or performance and disclosure quality or quantity.
Research limitations/implications
As this is an exploratory study, a sample of schemes is used in the research, thereby limiting generalisability of the research. In addition, different schemes have chosen different permitted forms for reporting to scheme members, exacerbating the lack of comparability this paper seeks to study; with some schemes providing abridged annual reports and others providing full annual reports to members. Moreover, the use of a disclosure index for classification introduces an element of subjectivity into the research method.
Originality/value
Overall savings, of which retirement savings is a subset, are low in New Zealand. One of the mechanisms to encourage saving is to provide an environment that supports effective investment decision making. This research highlights some of the inconsistencies that exist in current reporting practices and limit comparability between KiwiSaver schemes.
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In this paper, I explore some of the intellectual questions which gave meaning to the social activity of dealing with crime, disorder and indigence, in the writings of three key…
Abstract
In this paper, I explore some of the intellectual questions which gave meaning to the social activity of dealing with crime, disorder and indigence, in the writings of three key police thinkers: Henry Field, Sir John Fielding and Patrick Colquhoun. My argument is that these early “police intellectuals” were not visionaries in the sense that they imagined a radically new apparatus of social control. Rather, the writings of these police proponents are most significant because they established a context of thought as felt and feeling as thought in which modern policing emerged. That intellectual context involved a commitment to piety, ethical standards and those institutions which supported or propagated them ‐ family, commerce and education as well as considerations of better policing, laws and punishments. Their writings, I suggest, are best understood as providing an enhanced role for the police in both enforcing order and in defining it. Police intellectuals, I conclude, created a frame of mind of police which functioned as a broad social technology of control, an institution of government and an ideology representing the crime problem as a lower class phenomenon.
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As innovations introduce novel benefits to customers, they would need to be positioned in a way that sets them apart in the market. The purpose of this paper is to propose a novel…
Abstract
Purpose
As innovations introduce novel benefits to customers, they would need to be positioned in a way that sets them apart in the market. The purpose of this paper is to propose a novel approach for the positioning of innovations with the use of the customer imagination and, specifically, mental movies.
Design/methodology/approach
Using the schema approach as this study’s theoretical framework, the author proposes that innovations could be positioned using moving pictures (i.e. mental movies) instead of mental pictures (the approach traditionally taken).
Findings
A new conceptual framework for the positioning of innovations using mental movies is presented. In the framework, this study outlines how innovations can be positioned with the use of mental movies, and why such an approach would be beneficial. The framework outlines mixed reality, i.e. augmented reality, augmented virtuality and virtuality, as well as the metaverse and gaming as avenues for positioning innovations using mental movies. On the benefit side, the framework identifies successful market introductions, engagement and stickiness, memorability and positive emotions, uniqueness and differentiation and market share as the concrete benefits that can be achieved with this type of positioning.
Originality/value
The framework provides a novel approach for the positioning of innovations. It departs from existing literature by proposing that innovations can be positioned using mental movies. The framework also identifies why this approach would be beneficial for marketers and managers and provides concrete guidelines for how such a positioning can be achieved in the market.
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Joseph Press, Paola Bellis, Tommaso Buganza, Silvia Magnanini, Abraham B. (Rami) Shani, Daniel Trabucchi, Roberto Verganti and Federico P. Zasa