Rangahau Aranga: AUT Graduate Review
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Whiria te Tamariki, Whiria te Tāngata, Whiria te Mātauranga: Māori Parents’ Experience of Playcentre
Get PDFPlaycentre is a parent-led Early Childhood Education (ECE) model in Aotearoa New Zealand wherein parents can build relationships with other whānau while being present to educate their children. Playcentre has a long-standing tradition of empowering parents and children to undertake education together. Māori parents’ experiences of Playcentre represent a unique perspective on the bicultural underpinnings of Playcentre and the national ECE curriculum, Te Whāriki. This research opens a conversation about different cultural perspectives within Playcentre. It is a timely conversation as ECE is increasingly becoming an outsourced job, where funding favours teacher-led services. Focussed through a kaupapa Māori lens, this research explores Māori parents’ experiences of Playcentre, their reasons for choosing Playcentre, and their understandings of the bicultural ECE curriculum Te Whāriki. Data was collected through six interviews, as well as an interview I conducted with myself using a narrative inquiry approach, and was analysed using reflexive thematic analysis. This presentation looks at a key theme of this research which showed that positive partnership between tangata whenua and tangata tiriti is paramount to Māori parents’ feelings of empowerment as Māori in Playcentre. The importance of whakapapa both to te ao Māori through genealogy and to Playcentre through familial connections is explored, as it is a key factor in Māori parents’ decisions to join Playcentre. I will also discuss the importance of Māori resilience, and how my participants were able to turn feelings of whakamā into whakamana within the Playcentre context. Playcentre is a setting where Māori parents who have been disenfranchised are finding a space to reclaim their identity as Māori and build resilience; however, that relies on positive partnership. To be able to thrive in Playcentre, Māori parents need to be better supported, understood, and celebrated in that environment. 
Accounting for Equity Financial Instruments Under IFRS 9: Determinants and Usefulness
Get PDFThis oral presentation aims to discuss the results of my study regarding the determinants and usefulness of accounting for equity financial instruments after the effect of the new accounting standard: International Financial Reporting Standard (IFRS) 9 Financial Instruments. The prohibition of recycling fair value gains or losses (FVGL) on equity instruments from other comprehensive income (OCI) to profit or loss when derecognition and the default fair value through profit or loss (FVTPL) presentation with alternative fair value through OCI (FVTOCI) option are some major changes for equity financial instruments accounting in IFRS 9. Motivated by the International Accounting Standards Board (IASB)’s continuing monitoring implementation evidence on equity instruments classification and measurement, I examine firms’ accounting choices in presenting FVGL on EFA either at FVTOCI or at FVTPL under the framework of Positive Accounting Theory (PAT) and whether the presentation location matters to investors in ASX 500 firms. I find that firms’ EFA holdings are not changed after IFRS 9 in terms of whether to hold an EFA or EFA holding amount. FVGL on EFA presentation location choice is not used opportunistically in firms to smooth earnings or increase profitability. However, information asymmetry for FVTOCI presentation choice increased after IFRS 9 adoption in non-financial firms. EFA amount in financial firms provides incremental value relevance to the market regardless of IFRS 9 adoption, and the EFA presentation location matters to investors. The results of this study provide evidence to standard setters to understand the determinants and usefulness of EFA under IFRS 9, which has implications for further revisions. I contribute to the debate around whether to recycle FVGL from OCI or not. Moreover, I extend accounting choice and value relevance literature in financial instruments accounting that is of value to a broad constituency, such as managers, investors, and various financial statement users
Untitled Grief: An Application of Heuristic Inquiry
Get PDFIn this presentation I investigate the methods and tools enmeshed in the creation of the short hybrid animated documentary Untitled Grief (Hoyle, 2023). Untitled Grief is one film of a suite of films which are being produced for a practice-led doctoral study (Smith & Dean, 2009). The films seek to document and visualise the human phenomena of loss in order to answer the question: How might a documentary filmmaker heighten resonance in narratives of grief through the use of animated images and sound? The project is underpinned by heuristic inquiry (Moustakas, 1990). Heuristic inquiry bolsters my examination of loss through tapping into autobiographical narratives as a way to uncover meaning while sustaining the focused search to expand the investigation. Potential is released to reveal universal significance of the phenomenon being explored. This type of inquiry is flexible, open and immersive. Tacit knowledge (Polanyi, 1967) is extracted and utilised. The researcher is guided by phases beginning with a focused initial encounter with the topic or question. Heuristic inquiry suggests a system of phases which guides the researcher throughout the research path. As an adaptation to this methodology and being led by practice, a series of principles of engagement have emerged; embracing uncertainty as a tool for creativity; utilising serendipity as a structured occurrence, emboldening the researcher’s poetic self; returning to indwelling with creative projects; aroha (love, respect, empathy) at the core of research practice.  
Supporting Oral Health Practitioners’ Role in Child Protection: Current Approaches and Effort
Get PDFChild protection is an essential aspect of hauora for tamariki and taitamariki, and the role of oral health practitioners in this realm is increasingly recognised. In a unique capacity, oral health practitioners stand at the forefront of identifying orofacial manifestations of maltreatment within the orofacial region, supporting patients and their whanau, and collaborating with an integrated team of diverse disciplines (Han et al., 2022). Regrettably, studies reveal diminished responsiveness among New Zealand's oral health practitioners in child protection matters (Tilvawala et al., 2014), with a noticeable lack of clear guides or strategies to assist them. A scoping review is proceeding to explore international approaches and efforts to support oral health practitioners’ role in child protection. This review employs a systematic approach to identifying and mapping the breadth and depth of evidence in the field, irrespective of the source. The JBI methodology for scoping reviews guides the process (Peters et al., 2020), utilising the PCC (Population – Concept – Context) framework to establish inclusion and exclusion criteria. Any approaches and efforts to address and enhance the responsiveness of oral health practitioners in child protection were included in the review. A three-step search strategy was implemented, the search was conducted across five databases, and further searching of the grey literature was conducted. Two independent reviewers screened a total of 787 sources, and 25 sources were included in the review. Every step was piloted and calibrated to ensure consistency. A piloted data extraction form is used to help synthesise data systematically. The key findings can inform future policy development, practice guidelines, and educational initiatives to enhance the responsiveness and role of oral health practitioners in child protection
Birth of a Profession: A Narrative Inquiry into the Shaping of New Zealand Midwifery
Get PDFThe intention of this presentation is to showcase the Narrative Inquiry methodology which has been used to explore the experiences of midwives who have worked in New Zealand since the 1990 when the contemporary maternity model was implemented. In-depth interviews took place across Aotearoa with 16 midwives and 5 consumers. Narrative Inquiry methodology has been utilised to perform interviews, transcribe and analyse data. Participants shared their narratives of working clinically, in education, and within governance of the midwifery profession, and shared their narratives around how the profession of midwifery has evolved throughout the years. Using a framework sourced from Connelly & Clandinin (2006), this study references the concepts of temporality (time), place (location) and sociality (social conditions within New Zealand) in the analysis. Within narrative inquiry, temporality utilises timepoints such as past, present and future to situate a story within the context of when events occurred with the vantage point of hindsight (Kim, 2015) to inform future events. These collated narratives capture historical perspectives of local midwifery over time, highlighting a shift in birthing culture which has led to changes in practice and how the profession has responded. Additionally, this korero will touch on how the ethical challenges were surmounted as the researcher proposed to directly contact participants and identify their names in the final write up
Boots on the Ground: Integration of Fieldwork in Coastal Governance Decision-Making Processes
Get PDFOur understanding of and engagement with landscape and site – as a physical, cultural, and spiritual location – have undergone radical changes in recent years. In an era of predicted increases in ecological and climatic challenges and the poly-crisis of the Anthropocene, it is inevitable to reframe how we think through and work with landscapes (Kahn & Burns, 2021). This paradigm shift requires novel frameworks, techniques, and tools for engaging with landscapes on a governance level. The coast of Aotearoa New Zealand exemplifies a particular landscape type, yet has eluded a holistic definition within coastal governance. Together with the Western bifurcation of land versus sea, this omission has caused a lack of communication across marine and terrestrial planning authorities (Peart, 2007) and systemic issues in our (built) environment. We must adopt more site-specific and site-sensitive methods to ground our thinking and practices on the multi-layered constructs of landscapes. Fieldwork counters the technical, apparent omniscient processes of outdated paradigms of controlling ‘nature’ and reveals serendipitous findings rooted within a specific site. Therefore, engaging human researchers deeply within the field and the multi-scalar and diverse ontological reality of the more-than-human and non-vital. This methodological approach critiques the prevalent positivistic framing of current landscape planning practices by adopting an interpretive perspective (Davoudi, 2012). In my research, I look at a coastal site in Tāmaki Makaurau, and explore methods of fieldwork to derive theory from practical activity. This approach enhances the learnings from canonical texts and counters the hardening of divides between theory and practice in landscape architecture and related fields of study (Kahn & Burns, 2021). By exploring site-specific methods, I am uncovering the synthetic qualities of fieldwork practices and address their benefits for integration into decision-making processes for coastal governance
"Be better than what's out there."
Get PDFTucked down an alleyway in central-ish Auckland is the place where I get my hair done. If you don’t know it’s there, you’re not very likely to find it. The big open space with the deliberate lack of signage is run in the manner of a collective, and peopled by tattoo artists, pop-up vendors, the occasional market which spills into the alleyway, and my hairdresser. It’s a welcoming and safe space for those blessed by neurodiversity and for members of the
Rainbow community. It is one of my favourite places..
Numerical Modelling of Thermoacoustic Stirling Engines & Refrigerators
Get PDFThermoacoustic machines depend on the complex relationship between thermodynamics and acoustics, and thus understanding it is vital in order to analyse the working principles and optimise parameters (i.e. geometrical or operational) to improve their performance. This paper investigates how numerical modelling can be used to explore this relationship and compares the accuracy of the performance predictions for different numerical simulation software. The software used included one designed for modelling Stirling machines called ‘Sage’ and one designed for modelling thermoacoustic machines called ‘DeltaEC’. To compare their results a model of both a thermoacoustic Stirling engine and refrigerator were developed from existing models in published papers, which contained experimental data to validate the numerical models. The results from the thermoacoustic Stirling engine model show that there is good agreement between the predictions from DeltaEC and the experimental data, as well as relatively good agreement between the Sage and DeltaEC predictions. However, due to Sage requiring a different approach to model the boundary conditions for the standing wave type machine (i.e. one end closed) the predictions varied slightly from those by DeltaEC. The results from the thermoacoustic Stirling refrigerator model, however, show improved agreement between the predictions from Sage and DeltaEC – potentially due to Sage and DeltaEC using a similar approach to model the boundary conditions for the travelling wave type (i.e. two open ends). Overall, it was found that although both can accurately model travelling wave thermoacoustic machines, the nature of Sage’s solving method makes it more complex to model the standing wave type compared to DeltaEC. A discussion on the use of numerical models as a tool for better understanding thermoacoustic machines, and the importance of the accuracy of the results to allow for optimisation and improvement in their design is presented
Discipline and Punish: A Study Exploring the Adoption of NPM-Inspired Accounting Reforms in the Provincial Governments in the Solomon Islands
Get PDFThis presentation aims to illustrate part of my findings which capture the adoption of New Public Management (NPM)-inspired reforms at the provincial government level in the Solomon Islands. The overall aim of the study was to examine the adoption of two NPM-inspired accounting reforms (cash-based IPSAS – or International Public Sector Accounting Standards – and performance-based budgeting) and a participatory budgeting system in the Solomon Islands. The paucity of attention given to Public Sector Accounting Research (PSAR) in socio-cultural settings in developing countries motivated this study. Drawing on Foucault’s disciplinary power (Foucault, 1977) the study demonstrated how accounting as a ‘calculative infrastructure’ was able to transform the provincial governments in the Solomon Islands. The study applies the interpretive methodology that integrates with a critical theory to interpret the data (Chua, 1986b; Power & Laughlin, 1992). A total of 60 semi-structured interviews were held at both levels of government (national and provincial). Documents were also gathered, including historical data. Thematic analysis was employed and was guided by Foucault’s principles of critical interpretation. The presentation concludes by highlighting how accounting as a ‘calculative infrastructure’ plays an instrumental role in mediating conflict between political groups. In doing so, the study supports prior calls for an in-depth analysis of neoliberal reforms such as those inspired by the NPM in order to better understand the manifold implications of accounting in a wider social context