Open Journal Systems at the Victoria University of Wellington Library
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From Mandarin to Valet Public Service? State sector reform and problems of managerialism in the New Zealand public service
Get PDFManagerialism – the notion that the primary skills required to manage any specific organisation are a generic set of managerial skills – is now widespread in the New Zealand public service. Managerialism was enabled by the 1988 State Sector Act, especially that part establishing the fixed-term contracts and appointments of chief executives. The consequences have been a decline in departmental expertise and a public service which acts as a secretariat for the government of the day. Thus, New Zealand has shifted from a mandarin to a valet public service. Managerialism is identified by top appointees who lack specialist skills and sector experience, short employment durations, and the manner in which the State Services Commission has managed the reform process thus far
After 15 March: Responses to the White-Supremacist Terrorist Attacks
Get PDFFor many of us who do not encounter forms of racial and religious hatred in daily life, the white-supremacist terrorist attacks of 15 March, which killed 51 people and injured 49 others at the Al-Noor mosque and Linwood Islamic Centre in Christchurch, were experienced as a traumatic blow seemingly from nowhere. Explaining and politically responding to the tragedy felt imperative, but collective grief, indignation, and empathy were quite rightly the most immediate feelings and responses in the weeks that followed. Here, writing from a Pākehā, non-Muslim perspective, we want to consider some of the wider explanatory and strategic questions that the Left must face in the wake of these attacks.
 
Revolutionary Metaphysics
Get PDFReview of the Invisible Committee, Now. A flawed but evocative attempt to excavate the contemporary tonality of being.
 
Culture, Legal origin and the Asymmetric Earnings timeliness before and after the adoption of IFRSs
Get PDFPurpose: This paper examines whether culture and legal origin influence the role of IFRS on the asymmetric earnings timeliness.
Design/Methodology/Approach: The research uses panel data of 330 listed firms from four African countries namely; Egypt, South Africa, Kenya and Morocco for a period of eight years from 2002 to 2009. The choice of this period is based on the fact that many African countries started adopting IFRS in 2005 as a result of the European Union accounting regulation number 1606/2002/EC of 2002 which required all public companies listed on stock markets to consolidate their financial accounts using IFRS with effect from January 2005.
Findings: The findings show that firms from common law countries are timelier in recognizing bad news but less timely in recognizing good news compared to firms from code law countries, consistent with prior studies. Nevertheless, the overall recognition timeliness of earnings measured through the adjusted R2 decreases more in common law than code law firms post-IFRS. Further, the results indicate that culture is associated with a reduction in loss and incremental loss recognition timeliness prior and post IFRS. However, we find that conservative culture is associated with greater gains recognition timeliness particularly before IFRS.
Practical implications: The findings should be of interest to firm managers, policy makers and accounting standard setters such as IASB professional accounting bodies. Further, the results imply that the usefulness of IFRS through asymmetric earnings timeliness and its implementation are affected by culture and legal origin.
Research Limitation: This research is limited to four African countries and 330 listed firms. Future research may increase the sample in order to increase diversity and get more insight on the impact of culture and legal environment on asymmetric earnings timeliness.
Originality/value: The study contributes to the meager literature on the efficacy of IFRS in emerging economies with different institutional settings, culture and legal origin
Past Caring? Women, Work and Emotion
Get PDFPast Caring? Women, Work and Emotion focuses on the history of women’s care work in New Zealand and on how women’s association with, and responsibility for, care shape their lives and social status. It presents a variety of historical case studies which collectively document shifting concepts and practices about care, unpaid and paid, familial and professional, over the nineteenth and twentieth centuries. The editors note that it “seeks to make care and care work in New Zealand’s past visible,” offering “different vantage points on women’s history and its resonances now” in public debates about issues such as child poverty, pay equity, and parental leaves (7)
Being and Nothingness
Get PDFGraham Priest’s Theory of Gluons concerns the problem of unity, i.e. what makes an object into a unity? Based on his theory of Gluons, Priest gives his accounts of being and nothingness. In this paper, I will explore the relationship between nothingness and the being of the totality of every object, and then, I will try to demonstrate that, according to Gluon Theory, these two have the same properties, or in other words, nothingness is the being of the totality of every object
A non-transitive relevant implication corresponding to classical logic consequence
Get PDFIn this paper we first develop a logic independent account of relevant implication. We propose a stipulative denition of what it means for a multiset of premises to relevantly L-imply a multiset of conclusions, where L is a Tarskian consequence relation: the premises relevantly imply the conclusions iff there is an abstraction of the pair <premises, conclusions> such that the abstracted premises L-imply the abstracted conclusions and none of the abstracted premises or the abstracted conclusions can be omitted while still maintaining valid L-consequence. Subsequently we apply this denition to the classical logic (CL) consequence relation to obtain NTR-consequence, i.e. the relevant CL-consequence relation in our sense, and develop a sequent calculus that is sound and complete with regard to relevant CL-consequence. We present a sound and complete sequent calculus for NTR. In a next step we add rules for an object language relevant implication to thesequent calculus. The object language implication reflects exactly the NTR-consequence relation. One can see the resulting logic NTR-> as a relevant logic in the traditional sense of the word. By means of a translation to the relevant logic R, we show that the presented logic NTR is very close to relevance logics in the Anderson-Belnap-Dunn-Routley-Meyer tradition. However, unlike usual relevant logics, NTR is decidable for the full language, Disjunctive Syllogism (A and ~AvB relevantly imply B) and Adjunction (A and B relevantly imply A&B) are valid, and neither Modus Ponens nor the Cut rule are admissible
What Counts as Evidence for a Logical Theory?
Get PDFAnti-exceptionalism about logic is the Quinean view that logical theories have no special epistemological status, in particular, they are not self-evident or justified a priori. Instead, logical theories are continuous with scientific theories, and knowledge about logic is as hard-earned as knowledge of physics, economics, and chemistry. Once we reject apriorism about logic, however, we need an alternative account of how logical theories are justified and revised. A number of authors have recently argued that logical theories are justified by abductive argument (e.g. Gillian Russell, Graham Priest, Timothy Williamson). This paper explores one crucial question about the abductive strategy: what counts as evidence for a logical theory? I develop three accounts of evidential confirmation that an anti-exceptionalist can accept: (1) intuitions about validity, (2) the Quine-Williamson account, and (3) indispensability arguments. I argue, against the received view, that none of the evidential sources support classical logic
Dancing with the King.
Get PDFThe Waikato conflict 1863-64 ended with Rewi Maniapoto’s famous stand at Ōrākau and his celebrated reply to the British call for his surrender, ‘E hoa mā, ka whawhai tonu mātou, ake! ake! ake!’ [Friends, we shall fight you forever and ever]. Rather than give in, Rewi and his supporters made their escape across the Puniu River back into the heart of Ngāti Maniapoto territory. The British halted at Ōtawhao and Kihikihi and carried out a wholesale raupatu (confiscation) of the lands of Waikato through to the Puniu river. Rewi and others had come to the aid of the Māori king, Tawhiao. 
Samoan Queer Lives
Get PDFFa’afafine are a visible and significant presence in everyday Samoan life. However, stories written from a fa’afafine perspective are sorely lacking in both academic and general literature. Most texts written on fa’afafine have been penned by non-fa’afafine and Western researchers who have often theorized the existence and lived experiences of Samoa’s most visible queer identity through Western, colonial eyes. Samoan Queer Lives aims to help remedy this by reclaiming this space through the careful documentation of the narratives of broadly defined queer Samoans from a transnational perspective
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