title: A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting

authors: de Villiers, Charl

subjects: Social Sciences

abstract: This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (<IR>). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International Integrated Reporting Council (IIRC), and the various financial reporting regulators appear to be in a contest for supremacy, what does this mean for IC? We examine how IC is reported under each of these frameworks and conclude that <IR> is unlikely to subsume traditional financial statement reporting, nor will it be able to provide all the information currently reported in GRI-type reports. The interplay of these reporting frameworks and their future development bodes well for IC, because different kinds of IC information will be reported under each of <IR>, GRI-type reports and in financial statements; that is IC does not compete with these forms of reporting forms, but forms an essential part of each.

text: A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (<IR>). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International Integrated Reporting Council (IIRC), and the various financial reporting regulators appear to be in a contest for supremacy, what does this mean for IC? We examine how IC is reported under each of these frameworks and conclude that <IR> is unlikely to subsume traditional financial statement reporting, nor will it be able to provide all the information currently reported in GRI-type reports. The interplay of these reporting frameworks and their future development bodes well for IC, because different kinds of IC information will be reported under each of <IR>, GRI-type reports and in financial statements; that is IC does not compete with these forms of reporting forms, but forms an essential part of each.

year: 2020-07-01

title: Tensions of the self and discourses of being: Californian medicine, embodiment, metaphysics, and the absence of love

authors: Hillgrove, Craig

subjects: Embodiment

abstract: Contemporary understandings of embodied praxis concerned with the reconfiguration and reinvention of one’s body image are guided primarily by biomedical and mechanical (the body/mind is a biological organism and machine) or/and social constructionist (the body/mind is a social being) worldviews (Birke, 2019; Butler, 1990; 2014; Canguilhem, 1992; 2008; Crossley, 2007; Deleuze & Guattari, 1987; Frank, 2012; Goldberg, 1984; Holmes, Murray & Foth, 2017; Kirk, 1997; 2004; Shildrick, 2008; Shilling, 2012; 2016; Turner, 2008). In this study I challenge and attempt to transgress these ontological and epistemological assumptions by drawing upon a postmaterialist (Beauregard, 2021; Miller, 2014) neo-Nietzschean understanding of embodiment and men’s body practices. Subsequently, I endeavour to theoretically and empirically reimagine how scholars predominantly analyse the self by taking the position that life is an ongoing struggle between the wills, demands and phantasms of the soul, the physiological body and the moralities of culture (Nietzsche, 1882), from which existential experiences and a desire to change one’s physical appearance arise. 
Inspired by Continental philosophy, my analysis of the soul-body-culture-praxis nexus is achieved by utilising and interweaving: a) the embodiment theories of Bourdieu, Nietzsche, Foucault, Freud, and Lacan, and b) poststructural and psychoanalytic discourse analytic techniques (i.e., Butlerian/Žižekian discourse analysis (Butler, 1989; 1990; 2014; Žižek, 2009)) to interpret the life histories and social milieus of a cohort of men (aged 27–40) living in (West) Los Angeles, California. Specifically, I focus on men’s use of synthetic androgens (i.e., AAS, Hch, hGH) to explore the role biopedagogies play in managing the embodied ‘tensions of the self and discourses of being’ within a hyper-capitalist society that idealises the beautified celebrity body. Consequently, this postdisciplinary (Pernecky, 2019; Sayer, 2000; 2003) study provides an array of insights relating to men’s (mental) health, sexualities, desires, fears, identity and biopolitics, and the commodification of the self – a performative mode of being adopted to overcome and improve one’s social position and quality of life. 
I conclude this study by summarising and contextualising my research findings within a theory that I have coined ‘Displaced Humanism’. This is a theory of embodied praxis that describes how the body and soul become discursively subjugated by culture and elucidates the reflexive practices participants have adopted to awaken from and psychically transcend the sublime matrix of ideology to reconnect with the authentic self (Bourdieu, 1990; Jung, 2006; Kierkegaard, 1849; Nietzsche, 1886b; Winnicott, 1965; 1971; 2018).

text: Tensions of the self and discourses of being: Californian medicine, embodiment, metaphysics, and the absence of love Contemporary understandings of embodied praxis concerned with the reconfiguration and reinvention of one’s body image are guided primarily by biomedical and mechanical (the body/mind is a biological organism and machine) or/and social constructionist (the body/mind is a social being) worldviews (Birke, 2019; Butler, 1990; 2014; Canguilhem, 1992; 2008; Crossley, 2007; Deleuze & Guattari, 1987; Frank, 2012; Goldberg, 1984; Holmes, Murray & Foth, 2017; Kirk, 1997; 2004; Shildrick, 2008; Shilling, 2012; 2016; Turner, 2008). In this study I challenge and attempt to transgress these ontological and epistemological assumptions by drawing upon a postmaterialist (Beauregard, 2021; Miller, 2014) neo-Nietzschean understanding of embodiment and men’s body practices. Subsequently, I endeavour to theoretically and empirically reimagine how scholars predominantly analyse the self by taking the position that life is an ongoing struggle between the wills, demands and phantasms of the soul, the physiological body and the moralities of culture (Nietzsche, 1882), from which existential experiences and a desire to change one’s physical appearance arise. 
Inspired by Continental philosophy, my analysis of the soul-body-culture-praxis nexus is achieved by utilising and interweaving: a) the embodiment theories of Bourdieu, Nietzsche, Foucault, Freud, and Lacan, and b) poststructural and psychoanalytic discourse analytic techniques (i.e., Butlerian/Žižekian discourse analysis (Butler, 1989; 1990; 2014; Žižek, 2009)) to interpret the life histories and social milieus of a cohort of men (aged 27–40) living in (West) Los Angeles, California. Specifically, I focus on men’s use of synthetic androgens (i.e., AAS, Hch, hGH) to explore the role biopedagogies play in managing the embodied ‘tensions of the self and discourses of being’ within a hyper-capitalist society that idealises the beautified celebrity body. Consequently, this postdisciplinary (Pernecky, 2019; Sayer, 2000; 2003) study provides an array of insights relating to men’s (mental) health, sexualities, desires, fears, identity and biopolitics, and the commodification of the self – a performative mode of being adopted to overcome and improve one’s social position and quality of life. 
I conclude this study by summarising and contextualising my research findings within a theory that I have coined ‘Displaced Humanism’. This is a theory of embodied praxis that describes how the body and soul become discursively subjugated by culture and elucidates the reflexive practices participants have adopted to awaken from and psychically transcend the sublime matrix of ideology to reconnect with the authentic self (Bourdieu, 1990; Jung, 2006; Kierkegaard, 1849; Nietzsche, 1886b; Winnicott, 1965; 1971; 2018).

year: 2021

title: Maumahara Papahou: A mobile augmented reality memory treasure box based on Māori mnemonic aids

authors: Taia, Ivy

subjects: computer science

abstract: He aha te mea nui o te ao? He tangata, he tangata, he tangata.
What is the most important thing in the world? It is people, it is people, it is people.
Traumatic brain injury (TBI) is a worldwide “silent epidemic” causing a variety of memory issues for those affected. Although several software approaches aim to aid memory recollection, they are inadequate for many TBI survivors and none address aspects of cultural awareness in New Zealand. We explored design concepts of traditional Mäori cultural artefacts and techniques and how they helped Mäori people recall past information. This paper describes our research and development of Maumahara Papahou, a mobile app that uses augmented reality features to create a digital memory treasure box based on the concepts of Mäori mnemonic aids.

text: Maumahara Papahou: A mobile augmented reality memory treasure box based on Māori mnemonic aids He aha te mea nui o te ao? He tangata, he tangata, he tangata.
What is the most important thing in the world? It is people, it is people, it is people.
Traumatic brain injury (TBI) is a worldwide “silent epidemic” causing a variety of memory issues for those affected. Although several software approaches aim to aid memory recollection, they are inadequate for many TBI survivors and none address aspects of cultural awareness in New Zealand. We explored design concepts of traditional Mäori cultural artefacts and techniques and how they helped Mäori people recall past information. This paper describes our research and development of Maumahara Papahou, a mobile app that uses augmented reality features to create a digital memory treasure box based on the concepts of Mäori mnemonic aids.

year: 2019