Open Journal Systems at the Victoria University of Wellington Library
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On Tristan Tzara and Steve Bannon
Get PDFIn 2021, the Suter Gallery (Nelson) mounted a group show of Aotearoa artists whose work embraces absurdity. One of Bryce Galloway’s offerings to the show was the catalogue essay, reworked and re-presented here. The essay investigates whether the well-worn proposition that absurd art finds greater currency in times of socio-political duress still holds in the face of today’s accelerating online narratives and divergent internet realities
Towards being critical in accounting research within LDCs
Get PDFIn developed countries, since the 1990s, accounting researchers have begun exploring issues in developing countries. The trajectory has now been established as a critical and interpretive project. However, in developing countries, local researchers face a perennial problem of getting this approach institutionalised as quantitative approaches constitute ‘the methodology’ which dominate their research activities. This paper reveals this issue of lack of methodological diversity in order to promote critical and interpretive approaches to accounting research. This would inspire those local researchers to conduct more qualitative and ethnographic studies on local issues in accounting and their complexities in relation to global ramifications
Between individual and society level analysis of African countries: the contribution of social representation to accounting research
Get PDFIn this study, we discuss how social representation methodologies can help to fill the gap in the understanding of what lies between individual and societal behaviour. We draw on the complex concept of globalisation and its impact on accounting professions in emerging countries, specifically in Tunisia. Our main contribution was to understand the way such a polymorphic concept as globalisation is reformulated by Tunisian accountants, distorting it from its original form. While the results show a large variation in words associated with the concept of “globalisation”, the context revealed weak social representation, mainly because of poor inter-individual interactions with regard to globalisation
Dissolving the Paradoxicality Paradox
Get PDFNon-classical solutions to semantic paradox can be associated with conceptions of paradoxicality understood in terms of entailment facts. In a K3-based theory of truth, for example, it is prima facie natural to say that a sentence φ is paradoxical iff φ ∨ ¬φ entails an absurdity. In a recent paper, Julien Murzi and Lorenzo Rossi exploit this idea to introduce revenge paradoxes for a number of non-classical approaches, including K3. In this paper, I show that on no understanding of ‘is paradoxical’ (for K3) should both rules needed for their paradox be expected to hold unrestrictedly. Just which rule fails, however, depends on various factors, including whether the derivability relation of a target system of reasoning is arithmetically definable
Justifying Source Taxation in the Digital Age
Get PDFI chose to write on a theoretical jurisprudential topic which, in my view, is anchored to a practical problem. In fact, with the rise of the digital economy, it has become the most critical functional problem in the tax world of the 21st century. This article attempts to establish a justification for the taxation of income earned by highly digitalised businesses in the source or market jurisdiction. The article explains why this theoretical question is such an important issue in international tax
Carceral and Colonial Memory During Pandemic Times in the Philippines: A long letter of solidarity from the diaspora
Get PDF#CommunityPantryPH is a mutual aid movement that began in the Philippines in April 2021 during the COVID-19 pandemic. The movement is founded on the slogan ‘give what you can afford, take what you need.’ Instead of the movement receiving an overwhelming welcome, especially within conditions of food scarcity and health insecurity during the long-lasting pandemic, the Duterte government attacked volunteers with ‘red-tagging’ tactics—the malicious calling out of individuals as communists, which may result in harm both online and in real life to those red-tagged. The public response also circulated myths about the supposed indolence of Filipinos receiving aid and how the volunteers are fanning a culture of dependence among the poor. In this article, I introduce the concepts of ‘carceral memory’ and ‘colonial memory’ in understanding colonially inherited punitive, civilising, and self-deprecatory logics that have become embedded in postcolonial disciplinary regimes, and which suppress dissent and shape popular attitude and consciousness in the Global South
Integrating Economic and Environmental Policy
Get PDFIntegrating environmental policies into economic policy making is vital for environmental sustainability. This article explores three keyintegration mechanisms: enhanced national state of the environment reporting, expanded environmental target setting, and mainstreaming the environment in fiscal policy and the annual budget cycle. The article discusses environmental reporting, resource management and wellbeing budgeting in New Zealand, including recent reviews and proposed reforms. It outlines the rapidly developing international practices in green budgeting. Entry points are identified for operationalising the current wellbeing budgeting framework by progressively exposing environmentally harmful fiscal policies, highlighting win–win tax and expenditure policies that are good for both the environment and the economy, and exposing trade-offs for more transparent deliberation
Mitigating Climate Change in Urban Aotearoa: towards transformative policies
No full textCarbon emissions, the dominant greenhouse gas emissions in urban Aotearoa New Zealand, must fall. This article considers how New Zealand can implement transformative urban mitigation policies. First, it is time to move beyond a fixation with the emissions trading system and vehicle electrification, and apply a comprehensive set of known, effective policy measures. Second, policies must consider effects on wellbeing. Third, systemic solutions are needed to redress systemic problems of urban sprawl and car dependence, and offer a credible prospect of transformative urban mitigation
Wellbeing Budgets and the Environment
Get PDFWellbeing budgets have created a need to link the environment to wellbeing. This may seem like a self-evident task, but in practice it is extremely difficult. There is often not enough information to link how a given environmental policy or initiative will impact on the environment, let alone how it will impact on wellbeing. These difficulties are compounded by the fact that many environmental issues are complex, long-term, or characterised by tipping points. So far, decision makers have not had adequate advice to make informed trade-offs between investing in wellbeing now and investing in wellbeing for the future. In order to address these limitations, the government and its advisors should consider whether it is worth treating environmental spending in a different way
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