Open Journal Systems at the Victoria University of Wellington Library
Not a member yet
6045 research outputs found
Sort by
Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime
Get PDFAt first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in 1992. In reality, the early efforts of Professor John Prebble in the mid-1980s laid the groundwork that eventually resulted in a binding rulings regime commencing in 1995. John's contributions not only provided input from reviewing comparative jurisdictions, but also a draft code. Furthermore, post-regime, John was instrumental in endorsing the regime through his membership of the Committee of Experts on Tax Compliance (the Committee). Beyond this, further refinements to the regime (including more cost-efficient and accessible short process rulings) to a large degree reflect John's early observations. That is, businesses need certainty when making decisions that affect their tax obligations imposed by complex legislation and they should have access to a facility that can enhance that certainty
The Stories That Cripple Us: The Consequences of the Medical Model of Disability in the Legal Sphere
Get PDFThe legal sphere in Aotearoa is becoming more aware of its historically poor representation of gender and racial minorities. However, disabled people continue to be excluded and are often not recognised as an oppressed social group. When stories about disabled people are told in the legal sphere, our existence is diminished to medicalised narratives. These stories pathologise our existence, perpetuating a sense of othering for disabled people. This has a particular impact on disabled students of the law, who are exposed to negative attitudes towards disability through the judiciary and the critical avoidance of disability issues by legal academics. This article demonstrates how the pervasiveness of the medical model in judicial language and legal pedagogy fails to create a space of belonging for disabled people, failing the one in four members of the New Zealand population who are disabled. Overall, it demonstrates a need to undergo a "cripping" of legal education by incorporating socially oriented models of disability into legal study. This will require an adoption of both the traditional social model of disability and Whānau Hauā, an indigenous model of disability. Only by dislodging the medical model of disability will the law become a space of belonging for disabled people
"Kei A Koe, Chair!" – The Norms of Tikanga and the Role of Hui as a Māori Constitutional Tradition
Get PDFHui and hui rūnanga, Māori decision-making gatherings, are vital in Māori constitutionalism. Hui demonstrate the practical exercise of tikanga Māori. There is a set of relatively stable Māori legal norms, derived from tikanga Māori, that can be seen at work in such hui-based decision-making. These norms (mana, tapu, whakapapa, whanaungatanga and rangatiratanga) serve to strengthen and demonstrate group processes. They arguably do not establish merely optional guidelines for group behaviour; they can serve to constrain decision-making. A case study set in a hui in a modern Māori urban context serves to demonstrate the exercise of such Māori legal norms in civic decision-making
Translation of Conversational Implicature in the Tok Pisin Gospel of Matthew
Get PDFIn this paper I will be examining and evaluating three conversational implicatures from the gospel of Matthew along with their translations in Tok Pisin, a lingua franca of the country of Papua New Guinea. My purpose in the examination is to evaluate whether the implicatures they contain are likely to communicate the same truth conditional meaning in the translation as in the original. After the evaluation I will show my proposed additions to the translations to ensure that the original truth conditional meanings are preserved. For evaluation of the implicatures I will be utilizing principles from the theory of conversational implicature proposed by Paul Grice. Specifically, I will be referring to his super maxims of quality, quantity, relation and manner and his theory of implicature through violation of these maxims. (Grice 1989
Editor's Introduction
Get PDFIn the 2021 June issue of the Journal (NS 33), Anna Green announced that it was to be her final issue as editor, a role she took up in 2013. The December issue last year was a Special Issue with a particular focus on Pacific Research in Aotearoa, so it is appropriate to begin this open issue with an acknowledgement of Anna’s exceptional work as editor of what is the most significant journal of New Zealand studies. Only those who have themselves edited a journal over any length of time fully appreciate the challenges of the task—the more so when it evolves from a print journal to one that is wholly online. Anna’s stewardship of the Journal through that time has been exemplary, and that it remains a strong and vibrant home for the publication of research in New Zealand studies is its own tribute to her energy and her scholarly care for the field. Readers of the Journal are very much in her debt
Cultural Traffic and the Making of New Zealand's Veterinary Profession, 1880s-1960s
Get PDFThe idea of cultural traffic is used here to deconstruct the story of veterinary professional development in one country: New Zealand. Such analysis elucidates less obvious, less foregrounded elements that have not been integrated into the main narrative of veterinary occupational change. The present assessment reconsiders previously documented instances of cultural traffic across national borders. Although the focus is primarily on veterinary traffic between New Zealand and Australia, this analysis points to broader mobilities of people, practices, and ideas. The study adds to contemporary critique of nation-centric “nation-building” modernisation narratives
Colonial and Anticolonial Credit: The Native Lands Acts and Te Peeke o Aotearoa
Get PDFIn the 1860s and 1870s the Native Lands Acts facilitated the colonial appropriation of huge amounts of Māori land. The acts, as is commonly known, were explicitly implemented to destroy the ‘communism’ identified as foundational to Māori society, and sought to achieve this by ‘individualising’ Māori land title. However, in addition to this movement of individualisation, the acts fundamentally enacted and relied upon the financialisation of Māori lands, their transformation into securities against debts. This paper examines the colonial weaponisation of credit as a means of division and seizure and contrasts this with the anticolonial deployment of credit by Māori in the form of Te Peeke o Aotearoa. Founded in 1885, and situated within a broader politics of unification and the defence of land, Te Peeke o Aotearoa was an exclusively Māori alternative to prevailing colonial financial institutions that not only reasserted Māori economic autonomy but threatened to weaken the fabric of the colonial project
Should Research on Accounting in Africa incorporate Paradigm Shifts?
Get PDFThis paper evaluates recent reviews of accounting research in Africa. These prompt consideration of nurturing research approaches encompassing diverse paradigms. Accounting research in highly ranked accounting journals has contained a small proportion of articles on Africa, predominately on larger, richer countries with developed capital markets. However, a gradual paradigm shift is apparent. About 51% of published African accounting research has employed qualitative methods unlike that on other developing countries, especially in Asia, where quantitative market-based research has been dominant. A gradual shift in African accounting research philosophies and methodologies has accompanied investigations of topics more pertinent to Africa, such as attaining Sustainable Development Goals. Significant numbers of African accounting articles in lesser or unranked English language journals, and in non-English language journals, especially in French, German, Portuguese, and Italian exist but fell outside the scope of this exercise. They need reviewing
(Sustainability) Accounting Research in the African Context: Where, What and Whither?
Get PDFIn this paper, we conduct a comprehensive review of all articles published in 18 high impact accounting journals and document a very minimal scholarly attention on Africa provided within these journals. We also incorporate the works of other researchers focused on the current state of sustainability reporting and related research areas in sub-Saharan Africa. The main themes emerging show that there is an opportunity to deepen knowledge and best practices of sustainability reporting in the region. As an additional research stream, we also emphasize the necessity for more research that investigates how national and regional developmental agendas and agreements such as Agenda 2063 and the Africa Continental Free Trade Area contribute to sustainability reporting in Africa
Access Repository Dashboard
Do you manage Open Journal Systems at the Victoria University of Wellington Library? Access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard!