title: Ecological study of Barrett Domain, New Plymouth

authors: Efford, Jackson Tai

abstract: An ecological survey of Barrett Domain (New Plymouth) was conducted by the Environmental Research Institute, University of Waikato, for the New Plymouth District Council. The main ecological features of the domain were mapped and described, preliminary ecological impact assessments of domain upgrades were conducted, and recommendations made for the future management of the site. Barrett Domain encompasses a regionally significant wetland habitat (Barrett Lake), several hectares of remnant semi-coastal forest and areas of well-established planted native species. Wetland vegetation around Barrett Lake comprised reedland (kuta, raupo) and flaxland, and the lake provides refuge to a number of indigenous water birds. Semi-coastal forest at the site was dominated by tawa, kohekohe and pukatea, with a diverse range of understory and epiphyte species. Planted natives included a significant kauri grove, and patches of pohutukawa and puriri. Swamp forest to the west of the lake comprised mature pukatea and swamp maire, and if acquired in the land transfer, the ecological value of the domain would be greatly enhanced. Four permanent i-Tree vegetation monitoring plots and a National Wetland Monitoring plot were established at the domain and should be re-measured at 5 yearly intervals. Any ecological impacts associated with the construction of a path around the perimeter of Barrett Lake could be offset by restoration planting at the southern lake margin. Management recommendations include: 
• Restoration planting with appropriate native species at the southern lake margin and several other key areas within the domain. 
• Removing/monitoring exotic species, including the gorse and grey willow on the lake margin, and wandering Jew and climbing asparagus in the forest remnants. 
• Fencing (stock proofing) the swamp forest at the west of the lake once it is acquired. 
• Continuing with pest control and monitoring. 
• Obtaining new interpretive signage.

text: Ecological study of Barrett Domain, New Plymouth An ecological survey of Barrett Domain (New Plymouth) was conducted by the Environmental Research Institute, University of Waikato, for the New Plymouth District Council. The main ecological features of the domain were mapped and described, preliminary ecological impact assessments of domain upgrades were conducted, and recommendations made for the future management of the site. Barrett Domain encompasses a regionally significant wetland habitat (Barrett Lake), several hectares of remnant semi-coastal forest and areas of well-established planted native species. Wetland vegetation around Barrett Lake comprised reedland (kuta, raupo) and flaxland, and the lake provides refuge to a number of indigenous water birds. Semi-coastal forest at the site was dominated by tawa, kohekohe and pukatea, with a diverse range of understory and epiphyte species. Planted natives included a significant kauri grove, and patches of pohutukawa and puriri. Swamp forest to the west of the lake comprised mature pukatea and swamp maire, and if acquired in the land transfer, the ecological value of the domain would be greatly enhanced. Four permanent i-Tree vegetation monitoring plots and a National Wetland Monitoring plot were established at the domain and should be re-measured at 5 yearly intervals. Any ecological impacts associated with the construction of a path around the perimeter of Barrett Lake could be offset by restoration planting at the southern lake margin. Management recommendations include: 
• Restoration planting with appropriate native species at the southern lake margin and several other key areas within the domain. 
• Removing/monitoring exotic species, including the gorse and grey willow on the lake margin, and wandering Jew and climbing asparagus in the forest remnants. 
• Fencing (stock proofing) the swamp forest at the west of the lake once it is acquired. 
• Continuing with pest control and monitoring. 
• Obtaining new interpretive signage.

year: 2012

title: International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective

authors: Wijekoon, Nisansala

abstract: Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach: The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka. Findings: The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka. Research limitations/implications: The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. Originality/value: The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

text: International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach: The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka. Findings: The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka. Research limitations/implications: The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. Originality/value: The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

year: 2021-06-28

title: Te kawa whakauru ora: Transformative pathways to flourishing whānau

authors: Raharuhi, Te Urukeiha

subjects: flourishing whānau

abstract: Flourishing is more than a combination of wellbeing factors or the absence of disease. It is a state of vitality, optimism and potential. We flourish when we feel positive about our ability to make choices to improve our lives. We flourish when we have opportunities to make valuable contributions to those we care most about, in ways that are meaningful to us. 

There is a wealth of research about whānau wellbeing. However, it is difficult to discern how it directly benefits whānau. Furthermore, deficit approaches to whānau wellbeing research publicise negative stereotypes that are alienating for Māori and detrimental to our flourishing. Te Kawa Whakauru Ora explores a process of identifying transformative pathways to flourishing whānau. It is not a generic approach that represents whānau as homogenous. Nor does it equate whānau with household or nuclear family. This research inquiry into flourishing whānau occurs within the scope of whakapapa and explores diversity within my whānau. 

This research inquiry compares whānau participation in individual wellbeing activities with participation in whānau events. Whānau events are identified by whānau as the only occasions where we experience whakapapa, whanaungatanga and aspects of flourishing that are unique to our collective wellbeing. The research inquiry then focuses on trialling a process of identifying pathways to flourishing whānau through participation in whānau events. When we participate in whānau events, we simultaneously access many aspects of flourishing to varying degrees. Te reo Māori and Māori concepts that are accessible to all whānau regardless of our level of proficiency, are tools to raise our awareness about these. When coupled with an existing research framework, a process for time series analysis of flourishing whānau is created, allowing us to document and compare the contexts of flourishing experienced at different events. 

The trial process of identifying transformative pathways to flourishing whānau is described in detail throughout this thesis to engage with whānau wanting to document the contexts within which they access flourishing. The research process recognises that the potential for pathways to be transformative increases when these are identified by each whānau. This thesis is thus different from existing research about whānau wellbeing because it demonstrates and strengthens whānau research capability.

text: Te kawa whakauru ora: Transformative pathways to flourishing whānau Flourishing is more than a combination of wellbeing factors or the absence of disease. It is a state of vitality, optimism and potential. We flourish when we feel positive about our ability to make choices to improve our lives. We flourish when we have opportunities to make valuable contributions to those we care most about, in ways that are meaningful to us. 

There is a wealth of research about whānau wellbeing. However, it is difficult to discern how it directly benefits whānau. Furthermore, deficit approaches to whānau wellbeing research publicise negative stereotypes that are alienating for Māori and detrimental to our flourishing. Te Kawa Whakauru Ora explores a process of identifying transformative pathways to flourishing whānau. It is not a generic approach that represents whānau as homogenous. Nor does it equate whānau with household or nuclear family. This research inquiry into flourishing whānau occurs within the scope of whakapapa and explores diversity within my whānau. 

This research inquiry compares whānau participation in individual wellbeing activities with participation in whānau events. Whānau events are identified by whānau as the only occasions where we experience whakapapa, whanaungatanga and aspects of flourishing that are unique to our collective wellbeing. The research inquiry then focuses on trialling a process of identifying pathways to flourishing whānau through participation in whānau events. When we participate in whānau events, we simultaneously access many aspects of flourishing to varying degrees. Te reo Māori and Māori concepts that are accessible to all whānau regardless of our level of proficiency, are tools to raise our awareness about these. When coupled with an existing research framework, a process for time series analysis of flourishing whānau is created, allowing us to document and compare the contexts of flourishing experienced at different events. 

The trial process of identifying transformative pathways to flourishing whānau is described in detail throughout this thesis to engage with whānau wanting to document the contexts within which they access flourishing. The research process recognises that the potential for pathways to be transformative increases when these are identified by each whānau. This thesis is thus different from existing research about whānau wellbeing because it demonstrates and strengthens whānau research capability.

year: 2025