title: Does the bipolar seesaw extend to the terrestrial southern mid-latitudes?

authors: Newnham, Rewi M.

subjects: bipolar seesaw

abstract: High precision comparison of Greenland and Antarctic ice cores, suggesting a pervasive antiphased temperature relationship between the polar hemispheres during the last glaciation, lends strong support to the bipolar seesaw model (EPICA, 2006). The extent to which reorganisation of ocean-heat transport during abrupt climate change events affected the southern mid-latitudes remains unclear, however, owing to a paucity of well-dated records with robust climate proxies, variability between some records, and varying interpretations of their significance. Here we present temperature reconstructions for three key pollen records recognised by the NZ-INTIMATE (NZ-I) group which, along with the preliminary NZ-I climate event stratigraphy (Alloway et al., 2007) and published marine records, are compared with polar ice core records for the interval 30–10 cal. ka. We focus on key events within the context of Dansgard Oeschger cycles 4–1 and The Antarctic Cold Reversal/Younger Dryas intervals. The New Zealand records are broadly consistent with an extended bipolar seesaw whereby the oceanic southern mid-latitudes are warmed at times of MOC weakening or cessation in the North Atlantic, and vice versa. Variability between records indicate that other factors must be involved, however, and nor do these records refute alternative models that predict an antiphased inter-hemispheric pattern. Nevertheless an extended bipolar model may explain an early onset of LGM conditions in New Zealand and elsewhere in the Southern Hemisphere at a time when interstadials GI3 and GI4 kept Greenland warm. Similar inter-hemispheric dynamics have been invoked to explain an earlier termination of the LGM in Antarctica than in Greenland (Wolff et al., 2009) which is also evident in the New Zealand records. A prominent mid-LGM interstadial complex observed in several New Zealand records, connected by tephrochronology may represent another antiphased event although stronger chronological control is needed to support this assertion. By comparison, the variability evident between New Zealand Lateglacial records cannot be explained simply by chronological imprecision and there may be latitudinal controls on the extent to which the Antarctic pattern is registered, as has been suggested from other records from the southern mid-high latitudes. Consolidation of these patterns is needed from more precise climate reconstructions at sites spread across latitudinal gradients in both the marine and terrestrial realms.

text: Does the bipolar seesaw extend to the terrestrial southern mid-latitudes? High precision comparison of Greenland and Antarctic ice cores, suggesting a pervasive antiphased temperature relationship between the polar hemispheres during the last glaciation, lends strong support to the bipolar seesaw model (EPICA, 2006). The extent to which reorganisation of ocean-heat transport during abrupt climate change events affected the southern mid-latitudes remains unclear, however, owing to a paucity of well-dated records with robust climate proxies, variability between some records, and varying interpretations of their significance. Here we present temperature reconstructions for three key pollen records recognised by the NZ-INTIMATE (NZ-I) group which, along with the preliminary NZ-I climate event stratigraphy (Alloway et al., 2007) and published marine records, are compared with polar ice core records for the interval 30–10 cal. ka. We focus on key events within the context of Dansgard Oeschger cycles 4–1 and The Antarctic Cold Reversal/Younger Dryas intervals. The New Zealand records are broadly consistent with an extended bipolar seesaw whereby the oceanic southern mid-latitudes are warmed at times of MOC weakening or cessation in the North Atlantic, and vice versa. Variability between records indicate that other factors must be involved, however, and nor do these records refute alternative models that predict an antiphased inter-hemispheric pattern. Nevertheless an extended bipolar model may explain an early onset of LGM conditions in New Zealand and elsewhere in the Southern Hemisphere at a time when interstadials GI3 and GI4 kept Greenland warm. Similar inter-hemispheric dynamics have been invoked to explain an earlier termination of the LGM in Antarctica than in Greenland (Wolff et al., 2009) which is also evident in the New Zealand records. A prominent mid-LGM interstadial complex observed in several New Zealand records, connected by tephrochronology may represent another antiphased event although stronger chronological control is needed to support this assertion. By comparison, the variability evident between New Zealand Lateglacial records cannot be explained simply by chronological imprecision and there may be latitudinal controls on the extent to which the Antarctic pattern is registered, as has been suggested from other records from the southern mid-high latitudes. Consolidation of these patterns is needed from more precise climate reconstructions at sites spread across latitudinal gradients in both the marine and terrestrial realms.

year: 2011

title: IFRS for SMEs: A New Zealand perspective

authors: Samujh, Helen

subjects: accounting

abstract: The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized Enterprises (IFSME). The draft proposes reporting standards for non-publicly accountable entities that produce general purpose financial reports. This paper presents the background to the introduction of IFSME, introduces the IASB proposal, outlines the New Zealand (NZ) financial reporting concessions (viz. The exempt company system and the differential reporting framework), and examines the implications of adoption for NZ. It is considered that few entities would be affected by the IFSME, the production and maintenance of a ‘small book’ would be costly, and report preparers need to be cognisance of both the IFRS and the IFSME. The users of financial information, identified by the IASB, rely on other forms of information in NZ to make investment and monitoring decisions. The IFSME appears redundant in the light of the existing frameworks for concessions. Further, it appears that second-class accountants and entities could emerge if the IFSME were adopted. The author concludes that the IFSME is not appropriate for NZ application and should be rejected.

text: IFRS for SMEs: A New Zealand perspective The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized Enterprises (IFSME). The draft proposes reporting standards for non-publicly accountable entities that produce general purpose financial reports. This paper presents the background to the introduction of IFSME, introduces the IASB proposal, outlines the New Zealand (NZ) financial reporting concessions (viz. The exempt company system and the differential reporting framework), and examines the implications of adoption for NZ. It is considered that few entities would be affected by the IFSME, the production and maintenance of a ‘small book’ would be costly, and report preparers need to be cognisance of both the IFRS and the IFSME. The users of financial information, identified by the IASB, rely on other forms of information in NZ to make investment and monitoring decisions. The IFSME appears redundant in the light of the existing frameworks for concessions. Further, it appears that second-class accountants and entities could emerge if the IFSME were adopted. The author concludes that the IFSME is not appropriate for NZ application and should be rejected.

year: 2007-07

title: Ceremonious storytelling: Exploring experiences within the publicly funded health service

authors: Mellsop-Kupe, Jessie

subjects: Māori health

abstract: Background: Chronic disease is defined as a condition impacting organs or organ systems causing dysfunction or dysregulation that lasts longer than six months or remains, despite medical intervention or treatment.  Research has shown that barriers, including those of a financial, physical, institutional and patient orientated nature significantly impact on outcomes. Māori are significantly over-represented in chronic health condition statistics, particularly relating to cardiac, respiratory, renal and mental health.  Further, Māori are more likely to have a negative experience engaging with primary and secondary health services, leading to disempowerment and dis-engagement. Therefore, research which explores how quality of care for Māori can be improved is of pressing value.

Objective: This study seeks to explore the experiences of Māori and non-Māori health-care consumers and providers within the publicly funded health service of Aotearoa. 
 
Participants: Advertising across primary and secondary care settings resulted in a total of 37 responses from health care consumers (31 respondents contributing to pūrākau) and 37 responses from health professionals (27 respondents contributing to pūrākau).

Methods: This study utilised kaupapa Māori methodological approaches, frameworks and models to guide and intertwine qualitative and quantitative research methods.  Participants were able to engage with any subset of questions, defining their responses through pūrākau, which supports the development of narratives within questions that are outside the limits of other worldviews.  Māori methods such as pūrākau are flexible, enabling the development of research methods that are culturally aware and safe for Indigenous and non-Indigenous people globally

Results: Key themes found within pūrākau highlighted the importance of meaningful engagement, person focused, trauma informed care to positively impact willingness and ability to engage with primary, secondary and tertiary services.  The study reported that consumers had a strong willingness to engage with services.

Conclusion: Health is personal and impacts people in various ways.  Access to health services, while funded in Aotearoa, still create barriers for some people and perpetuates the gap between prevention and diagnosis of chronic disease.  Kaupapa Māori methods within research support Māori engagement and definition within research through historical ways of being, knowing and conducting research.  Participants of this study detailed experiences within health services, highlighting willingness and ability to engage with health services.  Prior research defined the development of the Levesque access and accessibility framework, which correlates with the findings within this study."

text: Ceremonious storytelling: Exploring experiences within the publicly funded health service Background: Chronic disease is defined as a condition impacting organs or organ systems causing dysfunction or dysregulation that lasts longer than six months or remains, despite medical intervention or treatment.  Research has shown that barriers, including those of a financial, physical, institutional and patient orientated nature significantly impact on outcomes. Māori are significantly over-represented in chronic health condition statistics, particularly relating to cardiac, respiratory, renal and mental health.  Further, Māori are more likely to have a negative experience engaging with primary and secondary health services, leading to disempowerment and dis-engagement. Therefore, research which explores how quality of care for Māori can be improved is of pressing value.

Objective: This study seeks to explore the experiences of Māori and non-Māori health-care consumers and providers within the publicly funded health service of Aotearoa. 
 
Participants: Advertising across primary and secondary care settings resulted in a total of 37 responses from health care consumers (31 respondents contributing to pūrākau) and 37 responses from health professionals (27 respondents contributing to pūrākau).

Methods: This study utilised kaupapa Māori methodological approaches, frameworks and models to guide and intertwine qualitative and quantitative research methods.  Participants were able to engage with any subset of questions, defining their responses through pūrākau, which supports the development of narratives within questions that are outside the limits of other worldviews.  Māori methods such as pūrākau are flexible, enabling the development of research methods that are culturally aware and safe for Indigenous and non-Indigenous people globally

Results: Key themes found within pūrākau highlighted the importance of meaningful engagement, person focused, trauma informed care to positively impact willingness and ability to engage with primary, secondary and tertiary services.  The study reported that consumers had a strong willingness to engage with services.

Conclusion: Health is personal and impacts people in various ways.  Access to health services, while funded in Aotearoa, still create barriers for some people and perpetuates the gap between prevention and diagnosis of chronic disease.  Kaupapa Māori methods within research support Māori engagement and definition within research through historical ways of being, knowing and conducting research.  Participants of this study detailed experiences within health services, highlighting willingness and ability to engage with health services.  Prior research defined the development of the Levesque access and accessibility framework, which correlates with the findings within this study."

year: 2024-07-27