title: The socio-cultural impacts of community based tabu sites on men and women: A case study of Cuvu district, Nadroga, Fiji

authors: Robinson, Floyd Boy

subjects: Socio - cultural

abstract: This research analyses the impacts of community based Marine Protected Areas (MPAs) or tabu on men and women of Cuvu district in the province of Nadroga, Fiji. The practice of tabu is not an uncommon phenomenon in the South Pacific. Many evaluations have been conducted of such initiatives. However, there appears to be a lack of comparative analysis detailing how gender specific impacts are caused by these resource management regimes.
Central to the methodology of this research was the interview of 17 villagers. They were three fishermen, five fisherwomen and nine traditional leaders. By fisher roles, respondents were either classified as artisanal or subsistence fishers. The reactions and responses by respondents and other villagers revealed realities and perceptions that were as diverse as the socially stratified marine resource using communities of Cuvu district.
Gender specific impacts were affirmed. Women fished in inshore areas using simple methods and were disadvantaged unlike men who dived and therefore fished along the outer edges of the reef. Geo-spatial impacts were also identified. Artisinal fishers who had wider personalised fishing zones were more receptive to the existing tabu. Different ranks of leadership, furthermore, determined the support, or the lack of it, that chiefs placed on the existing tabu. On the one hand, traditional leaders upheld the high chief's decision and spoke of the benefits for them and their future generations. On the other, few of these leaders offered diplomacy when explaining the challenges faced by their people.
Commonalities were not entirely absent. All respondents and villagers in general, regardless of gender and social standing, felt that the involvement of the Turaga Na Kalevu (high chief) brought sanctity and spiritual blessings upon the tabu.
 The findings of this research reflect the need to better understand and appreciate the heterogeneous make up of communities when introducing resource management regimes such as tabu. To be effective, they must be inclusive of villagers'diversity and their dependence on the marine environment. A TOP model tabu is proposed as it is accommodative of the diverse interests and values that men and women have on the marine environment. It will ensure conservation and simultaneously enable the coastal communities of Cuvu district to meet their daily protein needs as well as preserve their heterogeneity.

text: The socio-cultural impacts of community based tabu sites on men and women: A case study of Cuvu district, Nadroga, Fiji This research analyses the impacts of community based Marine Protected Areas (MPAs) or tabu on men and women of Cuvu district in the province of Nadroga, Fiji. The practice of tabu is not an uncommon phenomenon in the South Pacific. Many evaluations have been conducted of such initiatives. However, there appears to be a lack of comparative analysis detailing how gender specific impacts are caused by these resource management regimes.
Central to the methodology of this research was the interview of 17 villagers. They were three fishermen, five fisherwomen and nine traditional leaders. By fisher roles, respondents were either classified as artisanal or subsistence fishers. The reactions and responses by respondents and other villagers revealed realities and perceptions that were as diverse as the socially stratified marine resource using communities of Cuvu district.
Gender specific impacts were affirmed. Women fished in inshore areas using simple methods and were disadvantaged unlike men who dived and therefore fished along the outer edges of the reef. Geo-spatial impacts were also identified. Artisinal fishers who had wider personalised fishing zones were more receptive to the existing tabu. Different ranks of leadership, furthermore, determined the support, or the lack of it, that chiefs placed on the existing tabu. On the one hand, traditional leaders upheld the high chief's decision and spoke of the benefits for them and their future generations. On the other, few of these leaders offered diplomacy when explaining the challenges faced by their people.
Commonalities were not entirely absent. All respondents and villagers in general, regardless of gender and social standing, felt that the involvement of the Turaga Na Kalevu (high chief) brought sanctity and spiritual blessings upon the tabu.
 The findings of this research reflect the need to better understand and appreciate the heterogeneous make up of communities when introducing resource management regimes such as tabu. To be effective, they must be inclusive of villagers'diversity and their dependence on the marine environment. A TOP model tabu is proposed as it is accommodative of the diverse interests and values that men and women have on the marine environment. It will ensure conservation and simultaneously enable the coastal communities of Cuvu district to meet their daily protein needs as well as preserve their heterogeneity.

year: 2008

title: Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

authors: Bourke, Nicola Margaret

subjects: Fraud

abstract: This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes.  Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies.  Many of these scandals involved manipulation of the financial reporting process by high level managers.  It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem.

A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses.  The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors.  A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies.  A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies.  The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting.  Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud.  Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

text: Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes.  Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies.  Many of these scandals involved manipulation of the financial reporting process by high level managers.  It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem.

A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses.  The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors.  A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies.  A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies.  The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting.  Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud.  Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

year: 2007

title: Hawaiki ora: Waka ama, it's a kind of magic

authors: Nuku, Michael

subjects: waka ama

abstract: Waka ama is a heterotopic social space deeply embedded in Te Ao Māori and is navigating transformative currents as it balances cultural integrity and the pursuit of performance excellence. This study investigated the magic of waka ama, namely the magnetic phenomenon that captivated participants, the lifestyle changes resulting from engagement and participants’ environmental perceptions. Magic is understood as the recognition of the enchanted amid modern pressures. A critical gap identified in the literature is the lack of recognition of the key elements that underpin positive participation in waka ama. By articulating and validating these key elements, this thesis lays a foundation for protecting and sustaining these cultural dimensions as waka ama grows in prominence and recognition as a high-performance sport. The study also raises concerns that increasing formalisation may risk eroding traditional values, underscoring the need for culturally responsive strategies to preserve the essence of waka ama for future generations. 
This Kaupapa Māori Research is rooted in Te Ao Māori, with Kaupapa Māori Theory maintaining a Māori lens for interpretation and positionality. It utilised the Waka Ama Rangahau conceptual framework, creating stability and rigour for this journey of discovery. It employed an in-depth review of literature and semi-structured interviews with 15 established kaihoe (paddlers) from across Aotearoa to gather data. It also included perspectives of a group of kaihoe that experienced waka ama from an unexplored viewpoint to add depth and breadth to the findings. Thematic analysis and the Whakaaro method were employed to analyse the data. The findings were then presented using Thematic Synthesis. The knowledge and experiences shared by kaihoe contributed towards answering the three research questions and establishing the Waka AMA (Āhuru Mōwai Aroha) Model for supportive environments that characterised the concept of āhuru mōwai. This study conceptualised the āhuru mōwai, Hawaiki Ora, inspired by historical discourse and interpretations of Hawaiki Nui. The spatio-temporal environment of waka ama cultivated Hawaiki Ora in ways that align with Te Ao Māori time and space, and are reinforced by Foucault’s concept of heterotopia and Lefebvre’s theory of social space, offering a unique, transformative space for identity, performance, connection, and care.  Within this environment, kaihoe collectively negotiate and uphold their ideals, forging unity and compromise over time. These findings underscore the necessity of preserving waka ama’s whānau-centric ethos to safeguard its cultural and spiritual essence against the encroachment of Eurocentric marginalisation commonly framed as modernity. 
The Waka AMA Model provides an environmental social construction plan to ensure a supportive and genuinely caring environment is available throughout challenging times and spaces. Crucially, this support must be ongoing and never taken for granted. Waka AMA supports Hawaiki Ora from the experiences, aspirations and rangatiratanga of kaihoe.

text: Hawaiki ora: Waka ama, it's a kind of magic Waka ama is a heterotopic social space deeply embedded in Te Ao Māori and is navigating transformative currents as it balances cultural integrity and the pursuit of performance excellence. This study investigated the magic of waka ama, namely the magnetic phenomenon that captivated participants, the lifestyle changes resulting from engagement and participants’ environmental perceptions. Magic is understood as the recognition of the enchanted amid modern pressures. A critical gap identified in the literature is the lack of recognition of the key elements that underpin positive participation in waka ama. By articulating and validating these key elements, this thesis lays a foundation for protecting and sustaining these cultural dimensions as waka ama grows in prominence and recognition as a high-performance sport. The study also raises concerns that increasing formalisation may risk eroding traditional values, underscoring the need for culturally responsive strategies to preserve the essence of waka ama for future generations. 
This Kaupapa Māori Research is rooted in Te Ao Māori, with Kaupapa Māori Theory maintaining a Māori lens for interpretation and positionality. It utilised the Waka Ama Rangahau conceptual framework, creating stability and rigour for this journey of discovery. It employed an in-depth review of literature and semi-structured interviews with 15 established kaihoe (paddlers) from across Aotearoa to gather data. It also included perspectives of a group of kaihoe that experienced waka ama from an unexplored viewpoint to add depth and breadth to the findings. Thematic analysis and the Whakaaro method were employed to analyse the data. The findings were then presented using Thematic Synthesis. The knowledge and experiences shared by kaihoe contributed towards answering the three research questions and establishing the Waka AMA (Āhuru Mōwai Aroha) Model for supportive environments that characterised the concept of āhuru mōwai. This study conceptualised the āhuru mōwai, Hawaiki Ora, inspired by historical discourse and interpretations of Hawaiki Nui. The spatio-temporal environment of waka ama cultivated Hawaiki Ora in ways that align with Te Ao Māori time and space, and are reinforced by Foucault’s concept of heterotopia and Lefebvre’s theory of social space, offering a unique, transformative space for identity, performance, connection, and care.  Within this environment, kaihoe collectively negotiate and uphold their ideals, forging unity and compromise over time. These findings underscore the necessity of preserving waka ama’s whānau-centric ethos to safeguard its cultural and spiritual essence against the encroachment of Eurocentric marginalisation commonly framed as modernity. 
The Waka AMA Model provides an environmental social construction plan to ensure a supportive and genuinely caring environment is available throughout challenging times and spaces. Crucially, this support must be ongoing and never taken for granted. Waka AMA supports Hawaiki Ora from the experiences, aspirations and rangatiratanga of kaihoe.

year: 2025