title: “High 5!” Strategies to enhance comprehension of expository text

authors: Dymock, Susan

subjects: education

abstract: This article reviews theoretical and research evidence to support the explicit and systematic teaching of five comprehension strategies that will help all students tackle expository texts with success. The article explains the “High 5!” strategies and how to teach them. An example of a lesson is included to show how the five strategies connect with students' background knowledge to enhance comprehension.

text: “High 5!” Strategies to enhance comprehension of expository text This article reviews theoretical and research evidence to support the explicit and systematic teaching of five comprehension strategies that will help all students tackle expository texts with success. The article explains the “High 5!” strategies and how to teach them. An example of a lesson is included to show how the five strategies connect with students' background knowledge to enhance comprehension.

year: 2010

title: Context and change in management accounting and control systems: A case study of Telecom Fiji Limited

authors: Sharma, Umesh Prasad

subjects: management accounting

abstract: This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji.  It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji).  The definition of  MACS  for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers).  The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory.  This theory has often been associated with institutional embeddedness (stability).  The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change.  

Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms.  Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund.  Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised.  The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices.  While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji.

The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes.  The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes.  The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere.  It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.

text: Context and change in management accounting and control systems: A case study of Telecom Fiji Limited This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji.  It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji).  The definition of  MACS  for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers).  The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory.  This theory has often been associated with institutional embeddedness (stability).  The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change.  

Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms.  Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund.  Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised.  The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices.  While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji.

The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes.  The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes.  The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere.  It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.

year: 2009

title: The Treaty, tikanga Māori, ecosystem-based management, mainstream law and power sharing for environmental integrity in Aotearoa New Zealand – possible ways forward

authors: Joseph, Robert

subjects: Maori, ecosystem-based management, coastal marine estate, sustainability, Treaty of Waitangi

abstract: Ecosystem-based management (EBM) has become an appropriate international response for addressing alarming global environmental degradation trends. EBM is designed and executed as an adaptive, learning-based process that applies the following common international principles:
•	the connections and relationships within an ecosystem;
•	the cumulative impacts that affect marine welfare; 
•	focus on maintaining the natural structure and function of ecosystems and their productivity;
•	incorporate human use and values of ecosystems in managing the resource;
•	recognise that ecosystems are dynamic and constantly changing;
•	are based on a shared vision of all key participants; and
•	are based on scientific knowledge, adopted by continual learning and monitoring.

The New Zealand Sustainable Seas National Science Challenge agrees with these EBM principles but has adapted them into an Aotearoa New Zealand theoretical approach that fundamentally acknowledges mātauranga and tikanga Māori law hence the following Aotearoa New Zealand EBM principles:
•	a co-governance and co-design structure that recognises the Māori constitutional relationship and mana whenua at all levels (whānau, hapū, iwi), together with the guiding principles of mauri, whakapapa, kaitiakitanga, mātauranga-a-iwi and mātauranga-a-hapū;
•	is place and time-specific, recognising/understanding the ecosystem as a whole in all its ecological complexities and connectedness and addressing cumulative and multiple stressors;
•	acknowledges humans as ecosystem components with multiple values;
•	views long-term sustainability as a fundamental value, in particular maintaining values and uses for future generations;
•	includes collaborative and participatory management throughout the whole process, considering all values and involving all interested parties from agencies and iwi to industries, whānau, hapū and local communities;
•	has clear goals and objectives based on knowledge; and
•	includes adaptive management, appropriate monitoring and acknowledgement of uncertainty.

The report focuses on analysing EBM through the incorporation of mātauranga and tikanga Māori and power sharing through Treaty partnerships over the marine and coastal estate.

text: The Treaty, tikanga Māori, ecosystem-based management, mainstream law and power sharing for environmental integrity in Aotearoa New Zealand – possible ways forward Ecosystem-based management (EBM) has become an appropriate international response for addressing alarming global environmental degradation trends. EBM is designed and executed as an adaptive, learning-based process that applies the following common international principles:
•	the connections and relationships within an ecosystem;
•	the cumulative impacts that affect marine welfare; 
•	focus on maintaining the natural structure and function of ecosystems and their productivity;
•	incorporate human use and values of ecosystems in managing the resource;
•	recognise that ecosystems are dynamic and constantly changing;
•	are based on a shared vision of all key participants; and
•	are based on scientific knowledge, adopted by continual learning and monitoring.

The New Zealand Sustainable Seas National Science Challenge agrees with these EBM principles but has adapted them into an Aotearoa New Zealand theoretical approach that fundamentally acknowledges mātauranga and tikanga Māori law hence the following Aotearoa New Zealand EBM principles:
•	a co-governance and co-design structure that recognises the Māori constitutional relationship and mana whenua at all levels (whānau, hapū, iwi), together with the guiding principles of mauri, whakapapa, kaitiakitanga, mātauranga-a-iwi and mātauranga-a-hapū;
•	is place and time-specific, recognising/understanding the ecosystem as a whole in all its ecological complexities and connectedness and addressing cumulative and multiple stressors;
•	acknowledges humans as ecosystem components with multiple values;
•	views long-term sustainability as a fundamental value, in particular maintaining values and uses for future generations;
•	includes collaborative and participatory management throughout the whole process, considering all values and involving all interested parties from agencies and iwi to industries, whānau, hapū and local communities;
•	has clear goals and objectives based on knowledge; and
•	includes adaptive management, appropriate monitoring and acknowledgement of uncertainty.

The report focuses on analysing EBM through the incorporation of mātauranga and tikanga Māori and power sharing through Treaty partnerships over the marine and coastal estate.

year: 2019-07-30