title: He Ara Angitu: A Description of Literacy Achievement for Year 0 - 2 students in Total Immersion in Māori Programmes

authors: Rau, Cath R.

abstract: In response to the recommendations of the Literacy Taskforce Report (1999) and issues highlighted in the Green Paper - Assessment for Success in Primary Schools (1998), the Ministry of Education funded a project in 2000 and 2001 to develop a description of achievement in reading and writing for five-year-old Māori medium students.

This provided the opportunity to take a systematic comprehensive look at children’s literacy performance during the first two years of instruction and begin to identify reasonable expectations of progress in reading, written and oral language.

text: He Ara Angitu: A Description of Literacy Achievement for Year 0 - 2 students in Total Immersion in Māori Programmes In response to the recommendations of the Literacy Taskforce Report (1999) and issues highlighted in the Green Paper - Assessment for Success in Primary Schools (1998), the Ministry of Education funded a project in 2000 and 2001 to develop a description of achievement in reading and writing for five-year-old Māori medium students.

This provided the opportunity to take a systematic comprehensive look at children’s literacy performance during the first two years of instruction and begin to identify reasonable expectations of progress in reading, written and oral language.

year: 2001

title: How Pākehā in not-for-profit organisations implement Te Tiriti o Waitangi

authors: Newcombe, Nicolina Isabel

subjects: Decolonisation

abstract: The aims of this research are to understand what is happening in not-for-profit organisations in relation to our obligation to honour Te Tiriti o Waitangi, and to describe some strategies Pākehā can use to implement Te Tiriti o Waitangi in our work in the not-for-profit sector.  

The history of, and current circumstances affecting, the not-for-profit sector have formed a disabling context, diverting energy away from deepening relationships with local hapū (subtribe). Compounding this situation, the core texts about Te Tiriti and not-for-profit organisations are inconsistent and mainly focus on the first steps of the journey: Treaty education and self assessment.  

After writing about my own experiences with Te Tiriti and working in the not-for-profit sector and comparing my stories with the stories of other Pākehā, I recorded and transcribed conversations with six anonymous Pākehā not-for-profit workers and analysed our commonalities. All participants and their organisations wanted to enact best practice, although 
this aspiration was challenged by many factors, including: a spectrum of understandings about Te Tiriti which often led to piecemeal attempts at power sharing; concerns about the effectiveness of self-assessment by Pākehā about our own Treaty work because of inevitable and inbuilt biases; experience of minimisation or exclusion for speaking up about Te Tiriti at work; box ticking Treaty policies; Māori employees being treated differently to other staff; and confusion between cultural expression and genuine power sharing.  

Protective factors that came through in interviews included: cultural practices that were woven through organisations in a way that was beneficial and welcoming to Māori; relationships with kaumātua (elders); appropriate and emotionally engaging Treaty education; Māori governance members, Māori led research in the community, and Māori involvement in all projects; te reo (Māori language) being a commonly used language in the work place; acknowledgment of our own privilege as Pākehā; and engagement in continuous dialogue about racism. 

Reflections on these issues led to recommendations for how to move forward with implementing Te Tiriti in not-for-profit organisations. These recommendations hinge on a set of actions underpinned by a set of values. Three change management strategies are also described to assist organisations with this transformation. 

This research is intended to be a building block towards empowering Pākehā allies to identify practices, policies, and power structures that could be developed to transform our organisations, and embody our obligations to Te Tiriti, leading to more effective outcomes for all New Zealanders.

text: How Pākehā in not-for-profit organisations implement Te Tiriti o Waitangi The aims of this research are to understand what is happening in not-for-profit organisations in relation to our obligation to honour Te Tiriti o Waitangi, and to describe some strategies Pākehā can use to implement Te Tiriti o Waitangi in our work in the not-for-profit sector.  

The history of, and current circumstances affecting, the not-for-profit sector have formed a disabling context, diverting energy away from deepening relationships with local hapū (subtribe). Compounding this situation, the core texts about Te Tiriti and not-for-profit organisations are inconsistent and mainly focus on the first steps of the journey: Treaty education and self assessment.  

After writing about my own experiences with Te Tiriti and working in the not-for-profit sector and comparing my stories with the stories of other Pākehā, I recorded and transcribed conversations with six anonymous Pākehā not-for-profit workers and analysed our commonalities. All participants and their organisations wanted to enact best practice, although 
this aspiration was challenged by many factors, including: a spectrum of understandings about Te Tiriti which often led to piecemeal attempts at power sharing; concerns about the effectiveness of self-assessment by Pākehā about our own Treaty work because of inevitable and inbuilt biases; experience of minimisation or exclusion for speaking up about Te Tiriti at work; box ticking Treaty policies; Māori employees being treated differently to other staff; and confusion between cultural expression and genuine power sharing.  

Protective factors that came through in interviews included: cultural practices that were woven through organisations in a way that was beneficial and welcoming to Māori; relationships with kaumātua (elders); appropriate and emotionally engaging Treaty education; Māori governance members, Māori led research in the community, and Māori involvement in all projects; te reo (Māori language) being a commonly used language in the work place; acknowledgment of our own privilege as Pākehā; and engagement in continuous dialogue about racism. 

Reflections on these issues led to recommendations for how to move forward with implementing Te Tiriti in not-for-profit organisations. These recommendations hinge on a set of actions underpinned by a set of values. Three change management strategies are also described to assist organisations with this transformation. 

This research is intended to be a building block towards empowering Pākehā allies to identify practices, policies, and power structures that could be developed to transform our organisations, and embody our obligations to Te Tiriti, leading to more effective outcomes for all New Zealanders.

year: 2019

title: Comprehensive income: The perceived usefulness of total recognised revenues and expenses in New Zealand

authors: Beale, Robert

abstract: Since 1995, the financial reports of New Zealand entities have been legally required to disclose a measure of comprehensive income known as Total Recognised Revenues and Expenses (TRRE). Financial analysts and members of the Institute of Chartered Accountants of New Zealand were surveyed between 1994 and 1996 to investigate their views on whether TRRE is useful for financial analysis, making economic decisions, and whether it is a useful addition to the financial reports. The findings provided a reasonable level of support for the view that TRRE is useful for financial analysis, such as assessing return on investment. However, there were strong reservations over whether it is useful to use TRRE as a basis for determining remuneration packages for top management, or for predicting cash flows. Overall, there was strong support for the view that TRRE provides information that assists with making economic decisions, and that it is a useful addition to the financial reports.

text: Comprehensive income: The perceived usefulness of total recognised revenues and expenses in New Zealand Since 1995, the financial reports of New Zealand entities have been legally required to disclose a measure of comprehensive income known as Total Recognised Revenues and Expenses (TRRE). Financial analysts and members of the Institute of Chartered Accountants of New Zealand were surveyed between 1994 and 1996 to investigate their views on whether TRRE is useful for financial analysis, making economic decisions, and whether it is a useful addition to the financial reports. The findings provided a reasonable level of support for the view that TRRE is useful for financial analysis, such as assessing return on investment. However, there were strong reservations over whether it is useful to use TRRE as a basis for determining remuneration packages for top management, or for predicting cash flows. Overall, there was strong support for the view that TRRE provides information that assists with making economic decisions, and that it is a useful addition to the financial reports.

year: 1999