title: The accounting challenges for indigenous businesses: a Pacific Islands case study

authors: Sharma, Umesh Prasad

abstract: Purpose: This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga. Design/methodology/approach: The data were collected through semi-structured interviews with 24 participants, from a mix of individuals from the wholesale and retail market in Tonga. This paper uses institutional logics framework to inform the study. Findings: The research findings suggest an inability of indigenous businesses to adapt to significant changes in the market and overcome the economic and social challenges faced in the business environment involving accounting values. A lack of business skills and accounting knowledge, restrictive traditions and religious obligations and a poor business investment climate are key factors behind the inability of the indigenous Tongan businesses to succeed. Research limitations/implications: The paper is limited to a study on Tonga only. The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. Practical implications: The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. As a way forward, participants suggest that an inclusive approach for the government, businesses and stakeholders in policy formulation and consultation would create a better business environment that would foster the development and growth of the wholesale and retail business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region. Social implications: There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses. Originality/value: This paper extends the literature by considering inclusivity challenges for ethnically marginalised collectives of individuals in small business. The research findings suggest a gap in knowledge in the current business environment with respect to the Western accounting practices in the indigenous society.

text: The accounting challenges for indigenous businesses: a Pacific Islands case study Purpose: This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga. Design/methodology/approach: The data were collected through semi-structured interviews with 24 participants, from a mix of individuals from the wholesale and retail market in Tonga. This paper uses institutional logics framework to inform the study. Findings: The research findings suggest an inability of indigenous businesses to adapt to significant changes in the market and overcome the economic and social challenges faced in the business environment involving accounting values. A lack of business skills and accounting knowledge, restrictive traditions and religious obligations and a poor business investment climate are key factors behind the inability of the indigenous Tongan businesses to succeed. Research limitations/implications: The paper is limited to a study on Tonga only. The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. Practical implications: The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. As a way forward, participants suggest that an inclusive approach for the government, businesses and stakeholders in policy formulation and consultation would create a better business environment that would foster the development and growth of the wholesale and retail business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region. Social implications: There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses. Originality/value: This paper extends the literature by considering inclusivity challenges for ethnically marginalised collectives of individuals in small business. The research findings suggest a gap in knowledge in the current business environment with respect to the Western accounting practices in the indigenous society.

year: 2025

title: Genomic data is missing for many highly invasive species, restricting our preparedness for escalating incursion rates.

authors: Matheson, Paige

subjects: Biodiversity

abstract: Biological invasions drive environmental change, potentially threatening native biodiversity, human health, and global economies. Population genomics is an increasingly popular tool in invasion biology, improving accuracy and providing new insights into the genetic factors that underpin invasion success compared to research based on a small number of genetic loci. We examine the extent to which population genomic resources, including reference genomes, have been used or are available for invasive species research. We find that 82% of species on the International Union for Conservation of Nature "100 Worst Invasive Alien Species" list have been studied using some form of population genetic data, but just 32% of these species have been studied using population genomic data. Further, 55% of the list's species lack a reference genome. With incursion rates escalating globally, understanding how genome-driven processes facilitate invasion is critical, but despite a promising trend of increasing uptake, "invasion genomics" is still in its infancy. We discuss how population genomic data can enhance our understanding of biological invasion and inform proactive detection and management of invasive species, and we call for more research that specifically targets this area.

text: Genomic data is missing for many highly invasive species, restricting our preparedness for escalating incursion rates. Biological invasions drive environmental change, potentially threatening native biodiversity, human health, and global economies. Population genomics is an increasingly popular tool in invasion biology, improving accuracy and providing new insights into the genetic factors that underpin invasion success compared to research based on a small number of genetic loci. We examine the extent to which population genomic resources, including reference genomes, have been used or are available for invasive species research. We find that 82% of species on the International Union for Conservation of Nature "100 Worst Invasive Alien Species" list have been studied using some form of population genetic data, but just 32% of these species have been studied using population genomic data. Further, 55% of the list's species lack a reference genome. With incursion rates escalating globally, understanding how genome-driven processes facilitate invasion is critical, but despite a promising trend of increasing uptake, "invasion genomics" is still in its infancy. We discuss how population genomic data can enhance our understanding of biological invasion and inform proactive detection and management of invasive species, and we call for more research that specifically targets this area.

year: 2022-08-17

title: Ōpōtiki Mai Tawhiti

authors: Maxwell, Te Kahautu

abstract: Ōpōtiki Mai Tawhiti competed at the Mātaatua Regional Kapa Haka Competition 2014 to qualify for the Te Matatini World Championship Kapa Haka Competition 2015, Christchurch. Ōpōtiki Mai Tawhiti placed first overall, 1st mōteatea, 1st, Haka, 1st Whakawātea, 1st Female Leader, 1st Male Leader, 1st Waiata Tira, 1st Te Reo, 1st Original Composition, 1st Costume, 2nd Waiata a Ringa, 2nd, Poi, 2nd Whakaeke.

text: Ōpōtiki Mai Tawhiti Ōpōtiki Mai Tawhiti competed at the Mātaatua Regional Kapa Haka Competition 2014 to qualify for the Te Matatini World Championship Kapa Haka Competition 2015, Christchurch. Ōpōtiki Mai Tawhiti placed first overall, 1st mōteatea, 1st, Haka, 1st Whakawātea, 1st Female Leader, 1st Male Leader, 1st Waiata Tira, 1st Te Reo, 1st Original Composition, 1st Costume, 2nd Waiata a Ringa, 2nd, Poi, 2nd Whakaeke.

year: 2014-02-22