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Institutions
This section of the Encyclopedia outlines the necessary "institutions" linked to international accounting practices, including the International Accounting Standards Board (IASB), International Federation of Accountants (IFAC), International Monetary Fund (IMF), International Organization of Securities Commissions (IOSCO), International Sustainability Standards Board (ISSB), World Trade Organization (WTO), and World’s Largest Public Accounting Firms (Big 4)
Exploring fears of death and dying using network analysis
Objective: Fear of death is often pathologised, yet little research has examined its unique links to different aspects of an individual’s life. This study investigated the unique associations among fear of death, psychological distress, mindfulness, compassion, life limiting illness, spirituality, meaning in life, and self-esteem using network analysis. It also explored the potential influence of meditation and psychedelics.
Method: A total of 486 university students and community-based participants completed a series of online surveys, which included a sociodemographic questionnaire and eight self-report rating scales. A Bayesian Gaussian Graphical Model was used to estimate nondirectional associations between variables, while a Directed Acyclic Graph depicted probabilities of directional links.
Results: The directed network revealed the central role of fear of another's death and its direct influence on other facets of death anxiety, life limiting illness, mindfulness, meaning in life, and subsequently spirituality and other variables in the network. The remaining facets of death anxiety had no significant influence on any wellbeing-related variables. This study empirically expanded upon the Terror Management Theory and found that self-esteem may not buffer death anxiety as previously proposed. Secondary analyses found that psychedelic use and meditation experience correlated with lower death anxiety, but these findings require replication due to small samples between groups.
Conclusions: These findings reframe assumptions about death anxiety by revealing its specific effects and avenues for promoting wellness surrounding mortality. In addition, they provide empirical support for Buddhist teachings, which emphasise the awakening effect of directly realising mortality. These results suggest that death anxiety could facilitate existential growth, contributing to the body of literature that highlights its potential positive effects
A comprehensive model for assessing university and campus sustainability, accreditation and global ranking
This paper aims to create a comprehensive model of a sustainable university by combining the concepts of sustainable universities with various university assessment systems, including national and international university accreditation, professional accreditation, and global university ranking. The model conceptualisations of university sustainability and university assessment systems were taken from different existing models in higher education. These were summarised and conceptualised to create an integrated model of a sustainable university and its assessment criteria. It was found that the goals of both systems corresponded with one another. Thus, the aim of establishing sustainable universities is also in line with already existing university goals, such as achieving excellence in organisational and academic goals. An innovative model combining university sustainability and university assessment systems would be beneficial in simplifying the complex and multidimensional nature of a sustainable university and may portray a more attainable and relatable view of university sustainability overall
Validation of LEOMO inertial measurement unit sensors with marker-based three-dimensional motion capture during maximum sprinting in track cyclists
LEOMO™ is a commercial inertial measurement unit system that provides cycling-specific motion performance indicators (MPIs) and offers a mobile solution for monitoring cyclists. We aimed to validate the LEOMO sensors during sprint cycling using gold-standard marker-based three-dimensional (3D) motion technology (Qualisys, AB). Our secondary aim was to explore the relationship between peak power during sprints and MPIs. Seventeen elite track cyclists performed 3 × 15s seated start maximum efforts on a cycle ergometer. Based on intraclass correlation coefficient (ICC3,1), the MPIs derived from 3D and LEOMO showed moderate agreement (0.50 < 0.75) for the right foot angular range (FAR); left foot angular range first quadrant (FARQ1); right leg angular range (LAR); and mean angle of the pelvis in the sagittal plane. Agreement was poor (ICC < 0.50) between MPIs derived from 3D and LEOMO for the left FAR, right FARQ1, left LAR, and mean range of motion of the pelvis in the frontal and transverse planes. Only one LEOMO-derived (pelvic rotation) and two 3D-derived (right FARQ1 and FAR) MPIs showed large positive significant correlations with peak power. Caution is advised regarding use of the LEOMO for short maximal cycling efforts and derived MPIs to inform peak sprint cycling power production
Construction and demolition waste as low-cost materials for the removal of heavy metal ions from wastewater
Water pollution due to heavy metal ion contaminations and management of construction and demolition waste (CDW) are two major environmental issues faced by the world today. Exposure to heavy metal ions can cause serious health problems, and therefore, treatment of heavy metal contaminated water/wastewater to protect the environment and people is essential. The management of CDW has become a serious problem due to the large amounts generated each year. Only a small percentage of this waste is recycled, while the majority is disposed of in landfills with space running out to accommodate these materials. Repurposing CDW as low-cost materials for heavy metal ion treatment is thus a promising strategy as this not only contributes to CDW management but also to heavy metal ion remediation.
The research described in this thesis investigated the applicability of five CDW materials (particle board wood dust (PBW), medium density fiberboard (MDF) fines, biochar derived from particle board offcuts (PBB), Gibraltar board fines (GBF), and demolished concrete (DC)) for the treatment of Cd(II), Cu(II), Pb(II), and Zn(II) ions. The selected CDW materials were characterized by performing FTIR, SEM-EDX, TGA, XRD, and surface area analysis to identify the composition and nature of these materials. The effect of different parameters (metal ion type, contact time, initial metal ion concentration, pH, and material dosage) on the heavy metal ion removal process was investigated in single metal ion solution systems utilizing a batch method. All studied materials exhibited high removal efficiency for Pb(II) ions compared to the other metal ions except DC, which showed high removal efficiency towards Cu(II) ions. Therefore, Pb(II) was selected to evaluate the effect of other parameters for PBW, MDF fines, PBB, and GBF, whilst Cu(II) was used for DC. The results indicated that the main heavy metal ion removal mechanism of PBW, MDF fines, and PBB was adsorption, while DC and GBF utilized precipitation. The effect of competitive metal ions on the heavy metal ion removal
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process was investigated using a Cd(II)-Cu(II) multi-metal ion system for DC and a Cd(II)-Pb(II) multi-metal ion system for other materials using a batch method. The results indicated that the presence of Cd(II) ions reduced Pb(II) ion removal efficiency for PBW, MDF fines, and PBB and Cu(II) ion removal efficiency of DC. However, Pb(II) ion removal by GBF was not affected. Experiments were carried out to investigate whether the selected CDW materials leached out any toxic substances. The results indicated that PBW and MDF fines increased TOC concentrations, while GBF increased calcium and sulfate concentrations in treated water.
Adsorption isothermal, kinetic, and adsorbent regeneration studies were carried out for CDW materials which utilized adsorption for the heavy metal ion removal. Adsorption isothermal studies were performed for single metal ion systems, and the Freundlich isotherm model fitted better with the experimental data of all studied materials. Adsorption kinetics of both single and multi-metal ion systems were evaluated, and the experimental data fitted better with either pseudo-second-order or Elovich kinetic models for all studied systems. The adsorbent regeneration studies were performed using 0.1 M HCl as a regeneration agent for three adsorption-desorption cycles for both metal ion systems. High % desorption values were obtained during the first cycle, however, the adsorption capacity was reduced in the subsequent cycles for all studied adsorption systems.
Column analyses were conducted for GBF and PBB for both single (Pb(II)) and multi-metal ion systems (Cd(II)-Pb(II)). High % removal values were obtained for Pb(II) ions in both metal ion systems for both materials. The experimental data of the PBB was fitted to column adsorption models as PBB utilized adsorption for heavy metal ion removal, and the Yan model fitted well with the experimental data of both metal ion systems. The results indicate that CDW materials have potential for heavy metal ion treatment. Further research is required to investigate the applicability of these materials in real-world applications
Understanding poly-victimisation through an intersectional lens: Policy brief
A two-page policy brief prepared for policymakers in the New Zealand Ministry of Justice, reporting the policy implications of the key findings from the project "Understanding poly-victimisation through an intersectional lens"
Decolonising Qualitative Analysis: Collectively Weaving Understanding Using Talanoa and Fa’afaletui Pacific-Indigenous Research Methods
Sense-making processes shape the messages and impacts of qualitative research. Using qualitative data analysis methods embedded within a Pacific-Indigenous research paradigm decolonises research. This article discusses the Pacific-Indigenous data analysis processes of talanoa and fa’afaletui employed within a study of Pacific elder care in Aotearoa New Zealand, conducted by scholars of Pacific/Moana heritage. While research literature has primarily identified talanoa and fa’afaletui as data collection methods, we discuss our use of talanoa and fa’afaletui as methods of analysis. Talanoa and fa’afaletui were engaged as collective processes of orality weaving understanding from the researchers’ lived experiences and navigating across languages. Enhancing authenticity and actionability are identified as benefits of talanoa and fa’afaletui collective data analysis. Considerations for implementing these methods are language, logistics and location
Navigating a pandemic: Exploring housing, homelessness, and mental health during the Covid-19 pandemic
It has been almost four and a half years since Covid-19 emerged and changed everyday life for people in New Zealand. The Covid-19 pandemic resulted in an unprecedented health response, which included lockdowns, social distancing measures and restrictions on the everyday lives of New Zealanders. Focusing on New Zealand, this thesis explores housing, homelessness and mental health during the Covid-19 pandemic. I aimed to provide a snapshot of the experiences of people who lived in emergency housing or were otherwise homeless during the Covid-19 pandemic. Additionally, I wanted to understand the experiences of those housing case workers who supported the homeless during the Covid-19 pandemic. I undertook a qualitative study involving semi-structured interviews with five participants. Some themes that emerged from these interviews included challenges in access to services, healthcare and information concerning Covid-19. The concept of autonomy in the context of public health policies also emerged, and the impacts of social isolation and feelings of powerlessness as a result of the Covid-19 pandemic restrictions were explored. Analysis of the participants’ experiences revealed underlying neoliberal narratives and internalised delegitimization. The participants demonstrated a variety of coping strategies, including familial connections, positive fatalism and humour, that were used to navigate their lives and the challenging Covid-19 pandemic. This study emphasises the importance of understanding the lived experiences of individuals facing homelessness, particularly during unprecedented events such as the Covid-19 pandemic, in order to produce equitable policy change that considers the diverse needs and challenges of vulnerable populations
Maldivian primary teachers activate and shape their Social Studies pedagogies through reflection
This study emerges from a deep-seated concern about the potential erosion of Maldivian cultural heritage and identity, reflected in the diminishing prominence of traditional cultural practices, language, beliefs, which are often threatened by tourism and foreign influences. The research investigates how Maldivian primary teachers perceive and teach social studies, a subject crucial for preserving cultural identity and for promoting sustainable development. As a Maldivian social studies educator, I view social studies education as an empowering force for fostering critical thinking, empathy, and global citizenship among future leaders.
The research explores how primary teachers activate and shape their social studies pedagogy through reflection, with a focus on Key Stage 1 and 2 levels. Some findings indicate that teachers face challenges due to limited access to specialised professional learning, resulting pedagogical approaches that are often teacher-led and exam focused, rather than being inquiry-based and student-centred. This thesis sheds light on these dynamics and contributes to critical need for educational reform conversations in the Maldives on the quality of social studies education.
Conducted during the COVID-19 pandemic, this largely qualitative study initially adopted a Participatory Action Research [PAR] methodology and later transitioned to Online Participatory Action Research [OPAR]. Data was collected from ten participants via a Qualtrics questionnaire and online workshops, with four teachers contributing reflective narrative texts and participating in online interviews. Thematic analysis and grounded theory guided the analysis, which uncovered key themes and generating theoretical insights drawn from the firsthand experiences of the participants within the realm of social studies education in the Maldives.
The findings highlight the crucial role of reflective practice in shaping pedagogy and fostering professional growth. Analysis of teachers’ experiences suggested how reflective practice influences their social studies teaching, helping them adapt to the evolving educational landscape in the Maldives. The study also highlights strategies teachers employ to navigate challenges, and illustrated the practical impact of reflective practice on improving teaching, learning, and ongoing professional development for Maldivian social studies teachers.
Four key implications arise from this study. First, the study highlights the importance of understanding teachers’ perceptions of social studies within the National Curriculum Framework, and the need for more targeted exploration of its significance. Second, it underscores the need to address challenges in professional learning, with recommending tailored interventions to enhance teachers’ social studies pedagogy being necessary. Third, the research emphasises the role of reflective practice in shaping teaching methods and urges educational institutions, including the Maldives National University, to integrate reflective strategies into teacher training. Finally, the findings advocate for policy initiatives and support structures to create an environment that fosters reflective practices, enhancing social studies education in primary schools
A contrast sensitivity model of the human visual system in modern conditions for presenting video content
Digital video incurs many distortions during processing, compression, storage, and transmission, which can reduce perceived video quality. Developing adaptive video transmission methods that provide increased bandwidth and reduced storage space while preserving visual quality requires quality metrics that accurately describe how people perceive distortion. A severe problem for developing new video quality metrics is the limited data on how the early human visual system simultaneously processes spatial and temporal information. The problem is exacerbated by the fact that the few data collected in the middle of the last century do not consider current display equipment and are subject to medical intervention during collection, which does not guarantee a proper description of the conditions under which media content is currently consumed. In this paper, the 27840 thresholds of the visibility of spatio-temporal sinusoidal variations necessary to determine the artefacts that a human perceives were measured by a new method using different spatial sizes and temporal modulation rates. A multidimensional model of human contrast sensitivity in modern conditions of video content presentation is proposed based on new large-scale data obtained during the experiment. We demonstrate that the presented visibility model has a distinct advantage in predicting subjective video quality by testing with video quality metrics and including our and other visibility models against three publicly available video datasets