Open Journal Systems at the Victoria University of Wellington Library
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Formulas of one variable in KR
No full textThis note corrects an error in an earlier paper (Urquhart 2023)claiming that the algebra of three-variable formulas in the logic KR is finite.Here we show that the algebra of one-variable formulas in this logic is infinite
The Trump Administration and Environmental Policy, One Year in
Full text linkPresident Donald Trump’s administration delivered a tumultuous year for the United States in 2025. These changes were most obvious for climate change, where Trump cancelled Joe Biden’s policies, withdrew from global organisations and agreements, and destroyed scientific capabilities at federal agencies. The administration eliminated environmental justice efforts across the government and acted under the Clean Air Act and Clean Water Act to increase public health risks while favouring business. These are the main changes, but lost expertise and cuts in capacities are not encouraging. The Trump administration is attempting to transform the federal role in environmental protection
Propositions, Properties and Paradox
Full text linkContrary to views that diagnose the paradoxes of truth and related notions in terms of sentences not expressing propositions, or expressing propositions different from what they appear to express and which aren’t paradoxical, or expressing multiple propositions none of which are paradoxical, the paper argues that the basic paradoxes are paradoxes of propositions; or alternatively, of sentential quantification. Similarly for the paradoxes of satisfaction: the basic paradoxes arise for properties, or for quantification into predicate position. (In the latter case, it’s argued that adopting the syntactic restrictions of Russellian type theory is not the best way to go.). The paradoxes of propositions and properties can be resolved either in classical or non-classical logic, but the paper focuses mostly on non-classical options, and develops an account of property identity in which properties defined using the notion of property identity are allowed and the naive abstraction principle holds unrestrictedly
Pathways and Pressures: Early Career Experiences in Aotearoa New Zealand’s Public Research Organisations
No full textPublic Research Organisations (PROs) are integral to the Science, Innovation and Technology (SI&T) sector in Aotearoa New Zealand, as mission-led organisations tied to research areas of significant national importance. Early career staff and students (ECS) make substantial contributions to delivering science impact within PROs, but face unique challenges, particularly amid prolonged sector-wide change. This manuscript is authored by the members of the Science New Zealand Early Career Member Group (ECMG), a cross-organisational body representing ECS from each of the PROs. As such, we are well-positioned to provide insight into the impacts of ongoing uncertainty for the PRO early career workforce. Drawing on data from a survey of early career staff and students across PROs conducted in December 2024, we highlight the impacts of the evolving SI&T landscape. Three key challenges emerged: ECS retention and career development, underrepresentation of Māori and Kaupapa Māori, and inequities in the current SI&T funding system. We discuss these challenges and offer solutions aimed at strengthening career pathways, supporting the growth and leadership of Māori ECS, and improving funding equity, which combined can enhance ECS success. Our ultimate goal is to help retain, develop, and empower the current and future early career cohort to thrive in their fields, delivering meaningful science impact for Aotearoa New Zealand
Disability in a Changing Climate: disability leadership and inclusion in climate adaptation in Aotearoa New Zealand
Full text linkDisabled people and their whānau are significantly affected by climate change and the growing need for adaptation measures. Despite this, globally, in both research and policymaking, there is less focus on disability than on other disproportionately affected communities. The intersection between climate change and disability is therefore of high relevance to policymaking for adaptation. This article discusses the findings of scoping research that identifies key areas of concern related to climate change in the disability community in Aotearoa. It concludes with a brief discussion of opportunities for disabled leadership in addressing the challenges of adaptation
Accounting for sustainability: The influence of green accounting practices on firm performance in Ghana's manufacturing sector
Full text linkPurpose: This study explores the impact of green accounting practices on the financial performance of listed manufacturing firms in Ghana, focusing specifically on return on capital employed (ROCE), return on assets (ROA), and dividend per share (DPS). Anchored instakeholder and legitimacy theories, the study provides empirical evidence from an emerging economy perspective, where sustainability practices are increasingly gaining attention but remain underexamined.
Methodology: A quantitative, longitudinal research design was employed, using panel data from one hundred and sixty (160) annual financial reports of eight (8) purposively selected manufacturing firms listed on the Ghana Stock Exchange. A linear panel regression analysis was conducted to evaluate the association between green accounting practices and selected financial performance indicators: ROCE, ROA and DPS.
Findings: The findings reveal a statistically significant positive relationship between green accounting and ROCE, suggesting that environmentally responsible practices may enhance capital efficiency. However, green accounting exhibited no significant influence on ROA and DPS. While a positive association was observed between green accounting and both ROCE and ROA, a negative relationship was noted with DPS, indicating potential trade-offs in shareholder payouts.
Implications: The study underscores the strategic value of green accounting in enhancing operational efficiency and long-term value creation. It recommends that manufacturing firms especially, prioritize environmental accounting as part of their core strategy. To promote environmental accountability and sustainable growth, policymakers and local accounting and regulatory bodies like the Institute of Chartered Accountants, Ghana (ICAG) should institutionalize mandatory green reporting and integrate it as a prerequisite for listing on the Ghana Stock Exchange.Originality: The study contributes novel insights into the financial implications of green accounting within the context of Sub-Saharan Africa. For instance, by bridging the gap between environmental responsibility and firm performance in an emerging market, the paper provides fresh empirical grounding for advancing sustainability discourse in accounting and finance literature
Exploring accounting in emerging markets: The developments, challenges and opportunities
Full text linkPurpose of the study: Accounting is supposedly perceived to be the poor cousin of the function of finance - this study provides an understanding of accounting in emerging markets based on insights gained from identified publications for the period 2001 to 2020, as it relates to the developments, challenges, and opportunities.
Design/methodology/approach: A systematic literature review on accounting in emerging markets was conducted. A Scopus search of and in the article 'accounting' and 'emerging markets' in the article title was conducted and produced 39 publications for the period 2001 to 2020. There was one duplicated publication, thus 38 of the publications identified were further analysed using content analysis to gain insights on the developments, challenges and opportunities with accounting in emerging markets for the period under review 2001 to 2020.Findings: The review established that the field of accounting is generally mature globally, however, there are continued enhancements to the accounting standards initiated and driven to keep up with the increasing global economic activity and thus maintain the value relevance of accounting information. There are a few challenges experienced with the adoption and implementation of international financial reporting standards (IFRS), especially where there are perceived or real gaps with the local accounting standards in some emerging market jurisdictions. However, there are opportunities to leverage on technology to further enhance the practice of accounting.Originality/value: The study contributes to the body of knowledge by providing (i) an understanding of accounting in emerging markets; (ii) the developments in the practice of accounting in emerging markets; (iii) challenges and opportunities associated with accounting in emerging markets; (iv) a proposed theoretical accounting system framework; and (v) a proposed future research agenda
An Unconstructivisable Paradox: A Counterexample to Tennant's Conjecture
Full text linkIn 'A New Unified Account of Truth and Paradox', Neil Tennant makes the following conjecture: Paradoxes are never strictly classical; all of the classical paradoxes are constructivisable. In this paper, we will present a counterexample to Tennant's conjecture; there are classical paradoxes that cannot be constructivized
The Trump Administration and the US Federal Government Workforce, One Year in
Full text linkDonald Trump’s attacks on the federal bureaucracy in 2025 sorely tested the American system’s civil and constitutional guard rails. Although he made significant advances on this front in the first year of his second term, he has some distance to go before achieving his goal of transforming the civil service into an instrument of his personal will
Mapping New Zealand’s Housing System: understanding how housing shapes wellbeing
Full text linkHousing outcomes in Aotearoa New Zealand are deeply intertwined with wellbeing, yet public discussion often focuses on isolated issues, rather than the housing system as a whole. This article offers a transdisciplinary, plain-language systems model to make visible the interconnections and trade-offs that complicate housing policy. Our Housing Outcomes and Multi-system Effects (HOME) model begins with a wellbeing lens by identifying how housing affordability, agency, place and house quality affect wellbeing, and progressively builds outwards to show how economic, social and regulatory systems shape these foundations. By emphasising system-wide relationships rather than single-lever fixes, the model provides a tool for those working across housing, social policy, urban development and infrastructure seeking deeper insight into how New Zealand’s housing system operates and where opportunities for more effective policy and practice may lie
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