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Refreshing Water and Valuing the Priceless: New Zealand’s freshwater allocation system has run its course
No full textThe most promising way of reducing water use and nutrient load in overburdened catchments builds on the same kind of policy New Zealand is developing to reduce greenhouse gas emissions: cap-andtrade systems that operate at the water catchment level. Because cap-and-trade approaches are more cost-effective than other regulatory approaches, they allow us to do more good at less cost than other alternatives. Developments in smart-market technology and geospatial mapping allow for smart-market solutions that overcome barriers to success in existing trading arrangements. And, if initial rights allocations respect both the existing use rights of current users and incipient iwi water claims, they build a powerful constituency in favour of environmental management institutions that can withstand changes in government
Weber vs Wairua: towards a more humane bureaucracy in Aotearoa New Zealand?
Get PDFThe essential elements of modern bureaucracy were identified by the German social scientist Max Weber (1864–1920) and remain central today to any understanding of how modern governmental systems work. At the core of Weber’s understanding was the insight that bureaucracies are profoundly impersonal, even dehumanised, organisations, which is a key element in their ability to carry out complex, large-scale tasks. However, this dehumanised character is also one of bureaucracy’s biggest weaknesses, since it inhibits the organisation’s ability to relate to people in ways that are in tune with lived social experiences. This article argues that in Aotearoa New Zealand it should be possible to draw upon knowledge from te ao Mäori, and especially the idea of wairua, to help fulfil aspirations for an improved public service, one that is more effective and humane for all New Zealanders. However, to do so will require a much greater appreciation of such knowledge than has so far been the case
Thirty Years On: Labour Market Deregulation and its Aftermath in New Zealand and the United Kingdom
No full textGordon Anderson has made enduring contributions to two linked strands of labour law scholarship: analysis of the impact on labour law on policies of deregulation, and the study of labour law as a mechanism for constituting and structuring the labour market. This article considers the prospects for labour law reform in New Zealand and the United Kingdom in the light of scholarship on these issues since the 1980s. It argues that a return to a more worker-protective labour law in these countries is feasible despite the legacy of the deregulatory changes of the 1980s and 1990s. Fundamental changes in labour laws are not brought about by legal scholarship, but, as in the 1980s, an economically-informed analysis of the operation of labour laws could make a difference to the next wave of reforms
Recovering the Liquidator's Costs on the Winding up of a Corporate Trustee
Get PDFHigh Court decisions in New Zealand have identified three possible legal bases that might allow a liquidator to pay its costs out of the trust assets, on the liquidation of an assetless company that acted as trustee of a trading trust. This article suggests that there are problems with each of the bases identified, and that legislative amendment is required to ensure that the liquidator's authority to have access to trust assets to pay for the costs of liquidation in these circumstances is clearly established
Charles Rice-Davis translates Mário de Sá-Carneiro
Get PDFThe three poems produced here, two from Portuguese, one from French, are taken from letters Sá-Carneiro wrote to Pessoa. The poem titled here, “The End,” is one of the better known poems of Portuguese modernism, though in the original letter, Sá-Carneiro gives it no title. Nor did he title the poem translated from French. The three poems touch on recurring thematic and stylistic features of his published work and private letters: ruins, fragments, the desire to inhabit the body of a woman (most famously as a plot point of A Confissão de Lúcio) and the anticipation of his own death (in Paris, for example, as imagined in the 1913 “Dispersão”). Likewise, all exhibit a signature practice of integrating wordless, dotted lines into poems, which he had done in earlier published and manuscript poems. These dotted lines have been restored, thanks to Ricardo Vasconcelos’ exhaustive, monumental edition of Sá-Carneiro’s poetry and correspondence with Pessoa. The lines are ruined, are ruins: inscrutable hieroglyphs that vex the poet’s few, but devoted, readers
Some unremembered chemists: Francis Brian Shorland, OBE, PhD, DSc (L’pool), Hon. DSc(VUW), FRSNZ (1909-1999)
Get PDFFrancis Brian Shorland (known as Brian) was born on 14 July 1909 in Island Bay, Wellington, New Zealand. His father John Olive Shorland (1864–1946) had been a long-distance cycling racer in the South Island and subsequently owned and operated a cycle shop in Cuba Street in Wellington. However, John’s career was as diverse as it was engaging. It encompassed building, architecture, furniture and three years as a City Councillor (1917–1920)
Editorial
Get PDFDear Readers; welcome to the 2nd special issue of the African Accounting and Finance Journal!The six papers in this special edition are among the top five papers that won the award of the call for research initiatives in Africa. The paper selection process was consistent with the Memorandum of Understanding (MOU) signed between African Accounting and Finance Association (AAFA) and Pan African Federation of Accountants (PAFA). Out of the five papers, the authors of the top three papers were sponsored to present their papers at the African Congress of Accountants (ACOA) in Morocco June 2019. Contemporaneously, the papers’ authors were mentored in the production of papers to the current published standard by Professors: Venancio Tauringana, Teerooven Soobaroyen and Stephen K. Nkundabanyanga. The process was sponsored by World Bank Group.
The papers in this issue address pertinent issues of portfolio managers’ inertia towards published information, sustainable development goals, IFRS/IPSAS adoption and disclosure/reporting quality. Looking ahead, research on accounting and finance inAfrica is still in its infancy. What is known is patchy. Thus, in general, the African terrain, offers scholars a minefield of untapped research opportunities with regard to the nature and character of accounting and finance in Africa.
African Accounting and Finance Journal (AAFJ) is, of course, the official Journal of the African Accounting and Finance Association. Producing it is one of the main activities that the Association undertakes. All papers in this special issue, as in all other issues to come, (will) have in common that they investigate an aspect of accounting and finance – and one feature of accounting and finance is that it is a very wide and a very interdisciplinary field spanning (perhaps significantly) to economics and sustainable development. With that I leave you to read the papers, hoping that they will inspire you to read and act and to contribute to future editions.
Prof. Stephen K. Nkundabanyanga (Ph.D.)Edito
International Public-Sector Accounting Standards adoption and implementation issues in Africa
Get PDFPurpose: The study aims to establish the reasons as to why several African Governments have not adopted and implemented International Standards – IPSAS Accrual and what are the challenges they face when applying them while deliberating on likely benefits countries would enjoy upon full IPSAS adoption and implementation.
Methodology: The Research used desktop reviews of existing Public Information such as Governments’ Financial Statements, presentations by African Accountant Generals; PFM experts and other public sector IPSAS adopters. Also, an interview was conducted to obtain some primary information on accrual-based IPSAS in the Rwandan case.
Findings: The results indicate that most African countries wish to adopt and are eager to implement the IPSAS accrual, but several challenges prevalent in such economies appear to be retarding the zeal. Particularly in Africa, fraud and corruption are still rampant despite enormous efforts and initiatives put in place to fight the vice. Analyzed data indicated that most African countries lacked enough funds to implement IPSAS, most rely on donor funds to do so; inadequate stakeholder engagement and buy-in is another challenge; along with a lack of competent staff with the knowledge and competencies needed; poor infrastructure with old fashiontechnology. External support from professional bodies is required to raise awareness of the need for transparent financial reporting in the public sector.
Practical implications: The study recommends that adopting and implementing accrual-based accounting can be beneficial for African governments. And this can be achieved through enhanced stakeholder engagements; effective transformation and change management; building capacity in the public sector by collaborating with Public Accountancy Organizations (PAO’s) and other tuition providers; well thought through implementation approach, and enhanced stakeholder engagement as well as better decision making.
Originality: The findings are significant to governments that wish to adopt and implement accrual-based IPSAS. And to ensure that African governments enjoy the benefits, they need to adequately address the challenges which include, lack of skilled staff, inadequate IT infrastructure, insufficient political will, and implementation costs
The Invading Sea: Coastal Hazards and Climate Change in Aotearoa New Zealand.
Get PDFAs noted on the back cover of this impressive book, Prime Minister Jacinda Ardern said “We will take climate change seriously … This is my generation’s nuclear-free moment, and I am determined that we will tackle it head on.
The Stories of Logics
Get PDFIn this paper, I investigate how far we can use stories to learn about logic. How can we engage with fiction in order to come to find out what logical principles are actually valid? Is that possible at all? I claim that it is, and I propose two case studies to make the point
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