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This paper explores how the relationship between freedom of access to information and freedom of expression is expressed across the international library community. Specifically, it analyses this relationship in the setting of Internet access in libraries where the Internet has been seen as a tool for fostering democracy and furthering social inclusion. Using preliminary analysis of data collected from a global survey of Internet access issues within the International Federation of Library Associations and Institutions (IFLA) member countries (2003), and by comparing this data with a survey of European library institutions carried out in 2002, the paper shows the extent to which libraries – from the point of view of national associations and national libraries – are able to use the Internet to promote freedom of access to information and freedom of expression despite the existence of barriers to this task.

This paper specifically refers to the problems of data collection within a PhD project where the research is on a global scale. While it can be difficult to collect adequate amounts of data in some subject areas, the area of research covered – libraries and barriers to accessing information resources on the Internet – is overflowing with information sources due to the global scale of the project and the capability of the Internet to provide vast amounts of topical information, especially in a subject area related to itself. The data collection process is further complicated by the variety of disciplines that need to be drawn on in order to create a firm theoretical framework for a study of this scale. This paper looks at the effects of these problems on the data collection process and the attempts made by the author to select a research methodology that will enable analytic generalisation within the theoretical structure.

Relatively little is known about autism spectrum disorder (ASD) in later life, though the available evidence indicates that it is as prevalent as in childhood and youth. The current study was an on‐line questionnaire (of basic biographical information, general health, quality of life and score on the Autism Quotient [AQ] measure) of UK‐resident adults in their forties who had been diagnosed with ASD or suspected they had ASD. The findings indicated health and quality of life problems very significantly greater than the population norms, with strong indications that prototypical problems of younger people with ASD (such as social isolation and anxiety) persist throughout adult life, even in individuals in high‐income professions. Respondents who thought they had ASD were qualitatively identical to respondents with a formal diagnosis ‐ only the strength of symptoms differed. Scores on the AQ measure did not correlate with other symptoms. Although the study is of a relatively small number (N = 29) of people and there are limitations imposed by the study's design, the findings are robust, and indicate an urgent need to examine ASD in the older population using a larger, more demographically representative study.

The purpose of this paper is to provide a picture of (local) e‐government impact and development philosophy in China, New Zealand, Oman, and the UK.

A survey instrument was used to collect data from policymakers in 114 civil service organisations in four countries during 2007.

Policymakers in every country report only low‐medium levels of agreement that their e‐government initiatives had yielded significant benefits for organisations and citizens alike over a broad range of performance measures concerning service quality, citizen satisfaction, productivity, and management effectiveness. In interactions with stakeholders that are both directive and maintain control over citizens, policymakers also favour the provision of online services that offer ever increasing amounts of information, rather than collaborative service channels that engage citizens in local decision making.

Less than a 100‐percent response rate gives an incomplete snapshot of the e‐government scene in the four countries studied. Also, a lack of understanding of some key e‐government issues plus cultural response bias may have led to erroneous/biased responses.

In an era in which public sector organisations worldwide are under pressure to demonstrate success in service delivery and organisational performance, policymakers do not perceive online services as an opportunity to reduce the costs of physical infrastructure or to improve democracy via shared decision‐making. Thus, further erosions of trust and participation in democracy may continue unless citizens are given similar choices in the democratic system to those they have in their everyday lives.

The paper is undertaken at the local level of government and in a diverse range of countries where the political, social, economic, and cultural environments can differ markedly. It evaluates the significance of key e‐government issues in Western, Arabic, and Eastern contexts, enabling international comparisons to be made across these cultural settings. Impacts of the e‐government initiatives on organisations and citizens are presented and compared; and policymaker attitudes to new technology having the potential to enhance the democratic process are presented.

This paper aims to illuminate the issue of whether there is a significant difference between long-term abnormal return of acquirers across industries, and which industries achieve better returns.

This paper investigates whether there is a significant difference between abnormal return of acquirers across industries. The impact of timing of the deal on the acquirer returns is also studied in this paper. In the regression analysis, we control for acquirer’s size along with a number of deal characteristics, such as method of payment, the mode of the acquisition, the diversifying nature of the deal and value of the deal, to examine whether the differences in acquirer returns across industries persist when these factors are taken into account.

The results of the study propose discrepancy in acquirers’ long-term abnormal returns across industries. While a number of industries, such as petroleum and natural gas, insurance and machinery, experienced significantly positive abnormal performance, others like business services and medical equipment have demonstrated significantly negative long-term returns.

This paper investigates the industry impact on performance of acquirers. The results of this research provide more comprehensive evidence from all of the industries that have been involved in mergers and acquisition deals during the period 1981-2007 so that the returns of different industries can be compared. Most importantly, the evidence rejects the equality of mean abnormal returns across industries at significant levels.

The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by the publicly‐listed companies and the effect corporate governance practices have on their financial performance measured by technical efficiency, allocative efficiency and quick ratio. The paper addresses four important questions: how registered charities in New Zealand are managed and controlled; whether the funds donated to registered charities are utilised effectively; the nature of the corporate governance practiced by registered charities in New Zealand; and the nature of compliance to the Charities Act 2005.

Panel data for the registered charities over the period 2008‐2010 are analysed using ordinary least squares (OLS) regression and Tobit model regression. Technical efficiency, allocative efficiency and quick ratio are used as the dependent variables.

The findings indicate that there is no reporting requirement for the registered charities under the Charities Act 2005 to report detailed information regarding the board make‐up, board committees, board meetings, etc. and therefore, registered charities have not reported such information. The results show also that board gender diversity is an important corporate governance mechanism to mitigate agency problem in charitable organisations in New Zealand. However, large board size and large donors have potential to increase agency costs in charitable organisations in New Zealand.

Caution should be exercised when interpreting and generalising the paper's results, as this study is a case study of registered charities in New Zealand and data comprised only large charities that have revenue over NZ$20 m. It should also be noted that there was a small sample size, which may have had a bearing on the results.

This study offers insights for policy makers and practitioners interested in adopting similar corporate governance practices within their country.

Within New Zealand, issues relating to management and control of charitable organisations are better understood and as a consequence, development of sector‐wise standards could be initiated.

This research is novel as it investigates the nature of corporate governance practices relating to the registered charities in New Zealand. The availability of data provided by Charities Commission made this research possible.

This paper seeks to address the effect that principle‐based corporate governance practices have on the financial performance of large publicly‐listed companies. In 2004, the New Zealand Securities Commission (NZSC) promulgated nine high level principles and guidelines for all business entities with an aim of improving corporate governance practices and boosting investor confidence in the New Zealand capital market. This event provides a point for empirically testing companies' responses.

Panel data for the NZX top 50 companies over the period 1999‐2007 are analysed using ordinary least squares (OLS) and two stage least squares (2SLS) regression techniques to evaluate whether: those firms that were continuously compliant with the NZSC requirements perform better; and the firm performance post‐NZSC recommendations is better than pre‐NZSC recommendations. Tobin's Q, market‐to‐book (MB) and return on assets (ROA) metrics are used as dependent variables..

The findings indicate that large listed companies have universally adopted the Securities Commission recommendations, establishing subcommittees for audit and remuneration, and having a majority of non‐executive/independent directors on the board which, on average, have seven members. There is support for the view that the NZSC recommendations have had positive influence on firm performance measured by Tobin's Q, MB and ROA. The results show that the presence of a remuneration committee has had a positive influence on firm performance.

This study provides empirical support for the corporate governance recommendations made by the NZSC in 2004, giving support to the principle‐based corporate governance practices to be adopted in New Zealand. The sequential testing of each NZSC recommendation provides a comprehensive picture of performance outcomes which has not been achieved in prior research. The interdependency issues are of interest and the correlation between recommendations provides useful insights.

This study offers insights for policy makers interested in adopting principle‐based corporate governance practices within their country. Within New Zealand, public policy developments and stock exchange listing requirements/regulatory issues with associated compliance burdens are better informed as a consequence of the research.

The purpose of this paper is to use a panel of New Zealand unlisted firms from 1998 to 2009 to examine the relationship between ownership structure and firm leverage ratios. Although, the choice of the debt in capital structure is important for all firms, the scale effects may influence the degree of influence of particular financial theories upon capital structure.

To control the endogeneity effect of insider ownership, this study uses the dynamic panel generalised method of moment estimation and uses the Granger causality test to check the causality effect of leverage and insider ownership.

The findings suggest an inverse U-shape relationship of insider ownership and leverage, indicating higher insider ownership increases management entrenchment while lower insider ownership increases misalignment of the interests of management and owners. Moreover, this study finds bi-directional causation between insider ownership and firm leverage ratios.

Finance policy needs to vary across firm type, industries and firm characteristics and should match the different borrowing requirements of small business.

This paper contributes to literature by investigating whether the structure of equity ownership can impact cross-sectional variations in capital structure. Moreover, most of the capital structure research has been conducted in large markets like USA and publicly listed firms but this paper concentrates on the evidence from New Zealand unlisted businesses. Also, the econometric analysis is more robust due to controlling for the endogeneity effect of insider ownership.

In New Zealand (NZ) there are plans afoot to create an e‐government that will automate government‐to‐government and government‐to‐citizen interactions and allow anyone, anywhere to go online any time to obtain information, to complete transactions, and to communicate with their elected representatives, cheaply, quickly, and efficiently. A total of 16 key issues, which various authors argue are critical to the success of USA e‐government initiatives, are described and evaluated in light of the NZ e‐government environment. The significance afforded to these issues by NZ local authority e‐government policymakers when they implement their own e‐government initiatives suggests that eight of the issues are considered significant, four are not considered significant, and four remain inconclusive at this time. Of the key issues, six are not well understood. It is also concluded that NZ local authorities are at an early evolutionary stage of e‐government development.

The purpose of this paper is to investigate the nature of corporate governance practised by co-operatives and mutual societies in New Zealand and whether there is any relationship between co-operatives’ ownership structure, capital structure and agency costs. The study also explores whether the capital structure and the ownership structure changed during the period 2005-2011.

Panel data for the period 2005-2011 are analysed using ordinary least squares regression and the Tobit model regression. The authors have used operating expense to sales, asset utilisation and ROA as the dependent variables.

The findings indicate that an increase in independent directors, board member experience and size (measured by total annual sales) reduces agency costs in co-operatives and mutuals in New Zealand. Also, borrowing from members rather than banks reduces agency cost and increases profitability in co-operatives and mutuals.

Caution should be exercised when generalising the findings of the study as it is restricted to New Zealand environment and the sample size used is relatively small.

This study offers insights for policy makers internationally who are interested in adopting similar corporate governance practices in their own countries. Within New Zealand, the corporate governance debate associated with co-operatives and mutual societies will be better informed as a direct consequence of this research.

This is the first study that extends the research undertaken by Ang et al. (2000) and Singh and Davidson (2003) to the cooperative and mutual business model in New Zealand.