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Do high-quality auditors improve non-GAAP reporting?
Get PDFPrior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual non-GAAP metrics, we find that clients of high-quality auditors are more likely to voluntarily disclose non-GAAP earnings numbers. However, clients of high-quality auditors make adjustments in calculating non-GAAP earnings (non-GAAP exclusions) that are less predictive of future earnings and less value relevant than those of other firms. These results indicate that their adjustments are of higher quality. We also find similar results for US firms using a sample of quarterly non-GAAP earnings disclosures. Overall, our evidence indicates that commonly used indicators of audit quality for GAAP reporting are positively associated with the quality of voluntarily disclosed non-GAAP earnings measures
Ten New Insights in Climate Science 2023/2024
Get PDFNon-technical summary:
We identify a set of essential recent advances in climate change research with high policy relevance, across natural and social sciences: (1) looming inevitability and implications of overshooting the 1.5°C warming limit, (2) urgent need for a rapid and managed fossil fuel phase-out, (3) challenges for scaling carbon dioxide removal, (4) uncertainties regarding the future contribution of natural carbon sinks, (5) intertwinedness of the crises of biodiversity loss and climate change, (6) compound events, (7) mountain glacier loss, (8) human immobility in the face of climate risks, (9) adaptation justice, and (10) just transitions in food systems.
Technical summary:
The IPCC Assessment Reports offer the scientific foundation for international climate negotiations and constitute an unmatched resource for climate change researchers. However, the assessment cycles take multiple years. As a contribution to cross- and interdisciplinary understanding across diverse climate change research communities, we have streamlined an annual process to identify and synthesise essential research advances. We collected input from experts on different fields using an online questionnaire and prioritised a set of ten key research insights with high policy relevance. This year we focus on: (1) looming overshoot of the 1.5°C warming limit, (2) urgency of phasing-out fossil fuels, (3) challenges for scaling carbon dioxide removal, (4) uncertainties regarding the future of natural carbon sinks, (5) need for join governance of biodiversity loss and climate change, (6) advances in the science of compound events, (7) mountain glacier loss, (8) human immobility in the face of climate risks, (9) adaptation justice, and (10) just transitions in food systems. We first present a succinct account of these Insights, reflect on their policy implications, and offer an integrated set of policy relevant messages. This science synthesis and science communication effort is also the basis for a report targeted to policymakers as a contribution to elevate climate science every year, in time for the UNFCCC COP.
Social media summary:
We highlight recent and policy-relevant advances in climate change research - with input from more than 200 experts
The reactions of group IVB hydrides with carbonyl complexes of cobalt and manganese
Get PDFThe use of the hydrides as reagents for building group IVB - transition metal complexes has been investigated.
The reactions of the simple hydrides; Me₃GeH, Me₂GeH₂, MeGeH₃, GeH₄, Me₂SiH₂, Me₂SnH₂, MeSnH₃, and SnH₄, with Co₂(CO)₈ have been examined, and the effect determined of, reactant ratios and amount of CO present, on the products obtained. Limited evidence was obtained for the synthesis of the new compounds; MeGe[Co(CO)₄]₃, HGe[Co(CO)₄]₃, Me₂SiHCo(CO)₄ and (OC)₄CoMe₂SiOCCo₃(CO)₉. Me₂GeH₂ replaces a bridging CO group:
Me₂GeH₂ + Co₂(CO)₈ → Me₂GeCo₂(CO)₇ + H₂ + CO
Me₂GeH₂ + Me₂GeCo₂(CO) ₇ → (Me₂Ge)₂Co₂(CO)₆ + H₂ + CO
In the reactions of the polygermanes; Me₃GeGeH₃, Me₃SiGeH₃, Ge₂H₆, Ge₃H₈ and (GeH₃)₂SiMe₂ with Co₂(CO)₈, the M'-Ge, (M' = Si or Ge) bonds were quantitatively cleaved, and the new compound Ge₂Co₆(CO)₂₀, was isolated. This compound is assigned the structure:
on spectroscopic evidence.
Me₂GeH₂ also replaces a bridging CO group in the germanium - cobalt carbonyl species, to produce the new compounds; Me₂Ge₂Co₄(CO)₁₃ and (Me₂Ge)₂Ge₂Co₆(CO)₁₈. An X-ray crystallographic study on Me₂Ge₂Co₄(CO)₁₃ although showing the:
skeleton, failed to refine properly. The reactions of Me₂SiH₂ and Me₂SnH₂ with germanium - cobalt carbonyl species failed to give a similar result.
MeGeH₃ and GeCo₄(Co)₁₄ produced initially the analogous Me(H)Ge₂Co₄(CO)₁₃. However when left for 6 months, an unexpected rearrangement yielded (MeGe)₂Co₄(CO)₁₁. X-ray crystallography showed an irregular square bipyramidal structure, containing 5-coordinated square pyramidal germanium. This is this first example of such a group IVB - transition metal cluster.
The decarbonylation of Ge₂Co₆(CO)₂₀ yielded the new compound [(OC)₄CoGe]₂Co₄(CO)₁₁ :
which was found by X-ray crystallography to have a similar square bipyramidal structure.
The new tin hydrides; MeSnH₂Mn(CO)₅ and Me₂SnHMn(CO)₅, have been prepared by the established route :
Me₍₃₋ₓ₎SnHₓCl + NaMn(CO)₅ → Me₍₃₋ₓ₎SnHₓMn(CO)₅ + NaCl
(x = 1,2) and characterised spectroscopically
Diorama and young people’s exploration of sustainable communities
Get PDFThis paper reports on a study using diorama constructions made by 13–14-year-olds who have been studying the topic of climate science. A diorama is a model representing a scene with three-dimensional structures, usually in miniature. The building and interaction of diorama is not the norm for students to represent their thinking of sustainable communities, however there is growing interest in representational work and multimodal reasoning which provide a springboard for scientific play, dialogue, and agency. Using a micro-ethnographic approach informed by socio-semiotic perspectives with the research of Lemke (2004), this study aimed to explore how diorama construction and the associated interaction can contribute to student reasoning and learning. Data were generated using audio recorders and multiple cameras, tracking groups of students negotiating their visual representations. The analysis proceeded through active and iterative viewing of audio and video recordings, followed by identification of themes to establish possible relationships between construction and reasoning. Through this process, the study (a) identifies multiple, necessary conditions and varied opportunities for students to enact and enable reasoning, and (b) extend current understanding of how the affordances of this visual mode interact with these conditions to contribute to student learning of climate science
Translation and validation of the Arabic version of the Digital Stress Scale (DSS-A) with three Arabic-speaking samples
Get PDFObjective: Given the ubiquitous nature of digital technologies such as smartphones, research has increasingly focused on the health outcomes of prolonged use of such technologies. The Digital Stress Scale (DSS) has been developed recently, but it is currently only available in English and Chinese, and validations in other languages are warranted.
Methods: The 24-item DSS was translated into Arabic using the method of translation and back-translation. Using a general population sample (n = 1069) from Saudi Arabia, Oman, and Jordan, the psychometric properties of the Arabic DSS (DSS-A) were investigated using higher-order confirmatory factor analysis.
Results: The original five-factor structure was replicated for the DSS-A without the need for any modifications such as item deletion or reassignment of items to another factor. Reliability was excellent for the total scale score (α = 0.92) as well as for the five subscales (α ranged between 0.81 and 0.91). Convergent validity was supported by significant correlations between the DSS-A and psychological distress.
Conclusion: The strong psychometric properties of the DSS-A imply that this scale can now be used with high validity and reliability to explore the role of digital stress and its sub-characteristics in Arabic-speaking populations
Ungentlemanly warfare: The impact of irregular warfare on military strategy in the New Zealand Wars
No full text‘Ungentlemanly Warfare’ examines the impact of irregular warfare on strategic thinking in the New Zealand Wars (1845–1872). Britain entered the period as an eighteenth-century force reliant on European methods of war. In contrast, Māori were an experienced bushfighting force depleted on manpower but experiencing a period of military innovation. This interaction led to an important exchange of strategic ideology and methods.
This thesis tracks how Māori, British, and colonial forces developed and exchanged irregular warfare practices across three regions and time periods. The Northern War exposed the shortcomings of conventional military conduct. Māori leadership altered their strategic approach and pursued a strategy of elastic offence. In contrast, British leadership persisted with their ineffective conventional means of warfare. In the Waikato War, British strategy was influenced by the success of colonial irregulars. British strategic and operational methods changed with the inclusion of multi-echelon warfare and the indirect approach. Kīngitanga leadership improved their combat capacity through guerrilla warfare, decentralised command, and a grand strategy of elastic offence. The Taranaki and West Coast campaigns highlighted the relationship between the use of irregular warfare and military success in New Zealand. Both sides experienced success and failure across numerous conflicts, the defining factor being the active use of irregular warfare. These case studies reveal the significance of irregular warfare strategies and tactics to military success in colonial New Zealand. They also reveal opportunities and challenges to military adaptation in Māori, British, and colonial martial cultures of the nineteenth century.
‘Ungentlemanly Warfare’ provides a unique approach to the examination of the New Zealand Wars conflict. It is an operational history that draws upon methods and aspects of the ‘war and society’ approach to military history, especially the use of Māori scholarship, evidence, and theory. The thesis’ chapters consider strategic and tactical decision-making across the numerous conflicts within the period. To do so, I provide close readings of primary evidence, including military communication and reports, early histories, and first-person accounts, to identify the roles of irregular warfare and strategic adaptions in the New Zealand Wars.
‘Ungentlemanly Warfare’ analyses the impact of irregular warfare on the strategic thinking of military leaders within the New Zealand Wars. I argue that irregular warfare strategies and tactics played a significantly larger role in the outcome of events than previously acknowledged. This study illustrates the importance of guerrilla warfare and the strategy of elastic offence to Māori strategy. In contrast, it highlights the evolution of British military thinking from conventional conservatism to a multi-echelon force led by irregular warfare units and tactics. ‘Ungentlemanly Warfare’ argues that irregular warfare was central to military conflicts in nineteenth-century New Zealand
The “standard story” of anti-Māori talk in Pae Ora (Healthy Futures) Bill submissions
No full textAIM: To review some common patterns of race talk in a sample of submissions made to the Pae Ora (Healthy Futures) Bill. This bill proposed a structural reform of the health system in Aotearoa New Zealand to address long-standing health inequities experienced by Māori, the Indigenous peoples, and other priority populations. METHOD: In a sample of 3,000 individual submissions made in late 2021, we found 2,536 explicit references to race. Utilising the “stan-dard story” frame of Pākehā/non-Maori race talk, five longer submissions that inferred that the Pae Ora bill was “racist” were analysed in detail. RESULTS: Many “standard story” race discourses were identified in the Pae Ora submissions. Three derived discourses included in this paper are: Pākehā as norm (monoculturalism or not seeing Pākehā as a culture), equality and the “Treaty” (equality for all to access healthcare), and one people (we are all New Zealanders). Sources such as the Waitangi Tribunal Wai 2575 Hauora report were drawn on to provide alternative discourses. CONCLUSION: Identifying Pākehā standard story discourses enables learning about language patterns systems draw on, and the development of tools and procedures to improve equity for Māori and eliminate institutional racism
How far are we with Indigenising psychology training curriculum in Aotearoa New Zealand?
No full textParental involvement in early childhood learning: Douala, Littoral Region, Cameroon
Get PDFThis thesis considers the significance of parental involvement in early childhood learning from a sociological, sociocultural and African perspective, which all emphasise the role of the home, community and early learning institutions in children’s learning and development. An interpretive paradigm was used to explore parents’ and teachers’ perspectives about parents’ involvement in children’s education in a public and private nursery school in Douala, Cameroon. Data were collected through a mixed-method approach, including questionnaires, semi-structured interviews, observations, document portfolio analysis, informal conversations, Zoom, and WhatsApp messages. Questionnaires were developed for all parents in each nursery school. In addition, eight parents and four teachers in each school were interviewed using semi-structured and open-ended questions. Two weeks of observations were made per nursery school. Following face-to-face data collection, participants were contacted via WhatsApp to obtain additional information and clarify ideas.
Analysis revealed two types of parental involvement, home-based and school-based parental involvement. Home-based parental involvement included parental engagement of children in day-to-day home activities to develop their independence skills and responsibility, assisting children to complete homework, and providing educational resources to support school-based learning. School-based involvement was higher with private nursery school families. The private nursery school families attended several events run by the school and parents’ input was welcomed and valued through the parent-led forum. Contrastingly, the public nursery school administration offered limited opportunities for parents to participate in school-based activities. Further, due to large class sizes, communication with parents appeared to be one-way; in most cases, parents were responsible for initiating contact. Therefore, parents had limited chances to contribute to the teaching and learning process at school. Teachers of both nursery schools placed little value on the role of parents and other caregivers in supporting and supervising children’s learning and participation in the day-to-day activities of the home and therefore missed the opportunity to draw on home-based resources to incorporate this into classroom activities.
Discussing the study findings in relation to the sociocultural and African concepts of child development led to an understanding of the different roles played by all agents involved in child development and learning (family, extended family, community, school and the Government) and how they can partner to enhance children’s learning experiences and wellbeing. It was also noted that the education system propagated more of the colonial culture and language, with little emphasis on indigenous forms of learning. Furthermore, the public nursery school faced challenges in implementing the curriculum goals and objectives. These challenges included large class sizes, higher child-teacher ratios, inadequate learning and teaching materials, and limited study space.
The study recommends a culturally inclusive education framework incorporating children’s everyday experiences and practices into the nursery school curriculum to enhance children’s learning experiences. This implies educators working in partnership with families to integrate family resources into institutional learning programmes, creating a connection between children’s home learning experiences and school-based learning. Furthermore, policies to increase funding for nursery school education will help to provide access to quality early education for all children
Accounting in action in the New Zealand health reform process: an analysis informed by a specific case study of a major health provider
Get PDFThis thesis constitutes an empirical study of accounting in action, focussing attention on patient based cost systems. The thesis contributes an in depth understanding of the mobilisation of casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The field research consisted of primarily unstructured and semi-structured interviews and documentary analysis. I present the research in the later part of the thesis from a constructionist, interpretive perspective. This consists of richly descriptive case studies of aspects of the change process as it has impacted upon the research site. The themes of the analysis are related, at the macro level, to the resurrection of neoclassical economics policies and the relative ascendancy of free market solutions. The process through which areas of knowledge and in this case particularly public policy become problematised is explicated.
My research attempts to describe the experiences and perceptions of medical and managerial\financial staff at a work unit level within a single hospital. A part of this process has involved investigation of the implementation of traditional accounting technologies in unfamiliar environments. The research is primarily concerned to elaborate upon the social context of accounting systems implementation using theoretical insights derived from Latour (particularly: 1987, 1993). The research has sought to explicate the change process as a process of translation. Traditional accounting techniques have been explicated as “black box” technology with which the organisation has been redefined in economic terms.
In the study, the power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al, 1992), is central to understanding the role of accounting systems as technology. Drawing from the work of Latour helps to provide a frame of reference to allow an assimilation of disparate changes and influences as they have come to affect the health sector at a national level, within New Zealand, and also at an organisational level, within a large regional health provider. The research contributes in explicating the relevance of Latour’s rules of method, and underlying theoretical framework for an organisational analysis focusing upon accounting. Latour uses a very general conception of technology which encompasses anything emerging from what he terms the process of “translation”. In this context Latour uses the term to refer to the production or “fabrication” of “quasi-objects”. This is most easily seen as consisting of the physical objects which “populate our western societies”, but for Latour also includes inscriptions and “facts/artefacts”. I regard accounting and information systems as consisting of mixtures (or perhaps “collectives”) of technological quasi-objects in this very general sense.
The focus of the research has been upon the identification of problems, the choice of accounting techniques and their implementation. Together with other devices the use of accounting techniques may be seen as a central part of the process through which change is made acceptable within the organisation. Supporters are enrolled into the change process in part by being exposed to the accounting inscriptions which are used to represent the cost and profit “reality” of their unit and the whole organisation. The research process has involved detailed investigation on a case by case basis to enable a thorough description of the accounting techniques being put in place.
The title of the thesis is based on Latour (1987) "Science in Action". Conventions developed in Actor Network Theory might suggest my title would be better understood as "Accounting as Actant" but it seems to me that Latour was clearly aware of this same point when he chose this title for his book