title: Chinese and English language versions: intellectual capital disclosure

authors: Liao, Likang

subjects: accounting

abstract: Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland and Hong Kong stock markets.

Design/methodology/approach – An IC disclosure index is constructed. Content analysis is used to code the 100 annual reports in accordance to a five-point scale.

Findings – The Chinese version annual reports disclose more internal capital than the English versions, yet the English versions showed greater external capital. There was found to be a strong relationship between type of industries, the size of companies and the level of IC disclosure.

Research limitations/implications – The paper only examines one year's annual reports of the top 50 Chinese companies by market capitalisation.

Practical implications – It is hoped that by highlighting the IC disclosure of companies in China this will raise the level of debate around this issue and will lead to greater disclosure transparency of company reporting.

Originality/value – This is the first research study that compares the IC disclosure in different language versions of annual reports of Chinese companies as well as testing for the effects of company characteristics. It is also the first study that uses three different weighting methods to measure disclosure quality.

text: Chinese and English language versions: intellectual capital disclosure Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland and Hong Kong stock markets.

Design/methodology/approach – An IC disclosure index is constructed. Content analysis is used to code the 100 annual reports in accordance to a five-point scale.

Findings – The Chinese version annual reports disclose more internal capital than the English versions, yet the English versions showed greater external capital. There was found to be a strong relationship between type of industries, the size of companies and the level of IC disclosure.

Research limitations/implications – The paper only examines one year's annual reports of the top 50 Chinese companies by market capitalisation.

Practical implications – It is hoped that by highlighting the IC disclosure of companies in China this will raise the level of debate around this issue and will lead to greater disclosure transparency of company reporting.

Originality/value – This is the first research study that compares the IC disclosure in different language versions of annual reports of Chinese companies as well as testing for the effects of company characteristics. It is also the first study that uses three different weighting methods to measure disclosure quality.

year: 2013

title: Role of social belongingness during the post-disaster recovery

authors: Tennakoon, Kishani

abstract: The 2030 Agenda for Sustainable Development has established a prime goal of eradicating all kinds of poverty, including extreme poverty which remains as a global challenge and a vital requisite for sustainable development. Out of the 17 Sustainable Development Goals (SDGs) a strong emphasis and key imperative is evolved around the first goal “No Poverty.” Although a significant achievement has been made in achieving the SDGs, we often witness that extreme weather events and associated disasters deplete the hard gains of development.

text: Role of social belongingness during the post-disaster recovery The 2030 Agenda for Sustainable Development has established a prime goal of eradicating all kinds of poverty, including extreme poverty which remains as a global challenge and a vital requisite for sustainable development. Out of the 17 Sustainable Development Goals (SDGs) a strong emphasis and key imperative is evolved around the first goal “No Poverty.” Although a significant achievement has been made in achieving the SDGs, we often witness that extreme weather events and associated disasters deplete the hard gains of development.

year: 2020

title: Place responsive and culturally responsive outdoor education in secondary schools: Examining teachers' perspectives and experiences

authors: Skipworth, Andrew James

subjects: place responsive

abstract: Sustainability, place and human connectedness have increasingly become the focus of research and professional dialogue in school-based outdoor education in Aotearoa New Zealand. These developments challenge traditional practices that privilege adventure and individualistic outcomes in outdoor education. At the same time, the implementation of culturally responsive practices within many secondary schools has further challenged teachers of outdoor education to ensure that pedagogical approaches and outcomes meet the needs of their diverse student population. An increasing number of educators appear to have adopted place responsive and culturally responsive pedagogies within their outdoor education programmes or units of work at the senior school level, yet there is limited research examining teachers’ perceptions and experiences in doing so.
Adopting an interpretive framework, and using qualitative research methods, this research focuses on the challenges faced and opportunities presented when secondary school teachers in Aotearoa New Zealand adopt place and culturally responsive pedagogies in outdoor education. Six teachers of senior level outdoor education from schools spread throughout Aotearoa New Zealand shared their stories. An inductive analysis of the interviews identified these teachers faced ongoing challenges with adopting new pedagogies in outdoor education, which was in part because many colleagues held perceptions that outdoor education was less important than other subjects and was primarily about having fun. In addition, the complexities of assessment at the senior level meant that teachers often faced challenges in formally assessing student learning. Teachers also found that undertaking change required shifts in mind-set which were further supported by targeted professional development, engagement in post-graduate study and talking with like-minded teachers. However, teachers’ adoption of place and culturally responsive approaches generated notable opportunities to align to the front end of the New Zealand curriculum, promote the holistic development of students and nurture cultural diversity.
This study highlights that undertaking curriculum and pedagogical change in outdoor education in secondary schools is a complex process, which is greatly influenced by the attitudes and perceptions of others. The potential alignment of place responsive and culturally responsive pedagogies became apparent, as did the need for more targeted professional development for teachers of outdoor education. Teachers’ adoption of these pedagogies also highlighted a greater capacity for authentic outdoor education experiences for students that also strengthened a commitment to their bicultural partnerships in schools. As the nature of education changes in schools, contemporary pedagogies in outdoor education have the potential to enhance the capacity of schools to facilitate learning that will meet the diverse needs of learners in Aotearoa New Zealand.

text: Place responsive and culturally responsive outdoor education in secondary schools: Examining teachers' perspectives and experiences Sustainability, place and human connectedness have increasingly become the focus of research and professional dialogue in school-based outdoor education in Aotearoa New Zealand. These developments challenge traditional practices that privilege adventure and individualistic outcomes in outdoor education. At the same time, the implementation of culturally responsive practices within many secondary schools has further challenged teachers of outdoor education to ensure that pedagogical approaches and outcomes meet the needs of their diverse student population. An increasing number of educators appear to have adopted place responsive and culturally responsive pedagogies within their outdoor education programmes or units of work at the senior school level, yet there is limited research examining teachers’ perceptions and experiences in doing so.
Adopting an interpretive framework, and using qualitative research methods, this research focuses on the challenges faced and opportunities presented when secondary school teachers in Aotearoa New Zealand adopt place and culturally responsive pedagogies in outdoor education. Six teachers of senior level outdoor education from schools spread throughout Aotearoa New Zealand shared their stories. An inductive analysis of the interviews identified these teachers faced ongoing challenges with adopting new pedagogies in outdoor education, which was in part because many colleagues held perceptions that outdoor education was less important than other subjects and was primarily about having fun. In addition, the complexities of assessment at the senior level meant that teachers often faced challenges in formally assessing student learning. Teachers also found that undertaking change required shifts in mind-set which were further supported by targeted professional development, engagement in post-graduate study and talking with like-minded teachers. However, teachers’ adoption of place and culturally responsive approaches generated notable opportunities to align to the front end of the New Zealand curriculum, promote the holistic development of students and nurture cultural diversity.
This study highlights that undertaking curriculum and pedagogical change in outdoor education in secondary schools is a complex process, which is greatly influenced by the attitudes and perceptions of others. The potential alignment of place responsive and culturally responsive pedagogies became apparent, as did the need for more targeted professional development for teachers of outdoor education. Teachers’ adoption of these pedagogies also highlighted a greater capacity for authentic outdoor education experiences for students that also strengthened a commitment to their bicultural partnerships in schools. As the nature of education changes in schools, contemporary pedagogies in outdoor education have the potential to enhance the capacity of schools to facilitate learning that will meet the diverse needs of learners in Aotearoa New Zealand.

year: 2017