title: The Public Company Accounting Oversight Board: national and international implications

authors: Bather, Andrea

subjects: auditors

abstract: Purpose – To investigate some unanswered questions and issues relating to the Public Company Accounting Oversight Board (PCAOB) and to consider the implications of this rule making model that was created in an environment of corporate financial collapses for a jurisdiction without such an environment. Methodology – This paper uses text analysis by the authors as a basis for commentary and opinion on the need for and reaction to The Sarbanes-Oxley Act 2002 (SOX). It is a pragmatic approach to issues which the authors feel has not been sufficiently considered. 
Findings – It is clear to the authors that significant questions arise with the creation of a regulatory framework designed with public perception in mind. The issues have been in existence long before the passage of SOX. There are more questions than answers at this stage, particularly in light of the international implications of SOX. 
Practical implications – Changes in the practice of auditing and reporting issues for all companies that sell shares in US markets will be affected. New Zealand is provided as an example of the implications for international convergence of PCAOB like regulation boards that may be created as an alternative framework to the current self-regulation of auditors. Much consideration should be given to the implications of the new regulatory framework before its imposition on jurisdictions where the environment does not call for such “drastic” change. 
Originality/value – Much has been written on the PCAOB, but without consideration necessarily of the international implications. In particular, the tensions facing small countries such as New Zealand have not been discussed, which seek to be part of the international community of capital markets. This paper seeks to fill some of these gaps.

text: The Public Company Accounting Oversight Board: national and international implications Purpose – To investigate some unanswered questions and issues relating to the Public Company Accounting Oversight Board (PCAOB) and to consider the implications of this rule making model that was created in an environment of corporate financial collapses for a jurisdiction without such an environment. Methodology – This paper uses text analysis by the authors as a basis for commentary and opinion on the need for and reaction to The Sarbanes-Oxley Act 2002 (SOX). It is a pragmatic approach to issues which the authors feel has not been sufficiently considered. 
Findings – It is clear to the authors that significant questions arise with the creation of a regulatory framework designed with public perception in mind. The issues have been in existence long before the passage of SOX. There are more questions than answers at this stage, particularly in light of the international implications of SOX. 
Practical implications – Changes in the practice of auditing and reporting issues for all companies that sell shares in US markets will be affected. New Zealand is provided as an example of the implications for international convergence of PCAOB like regulation boards that may be created as an alternative framework to the current self-regulation of auditors. Much consideration should be given to the implications of the new regulatory framework before its imposition on jurisdictions where the environment does not call for such “drastic” change. 
Originality/value – Much has been written on the PCAOB, but without consideration necessarily of the international implications. In particular, the tensions facing small countries such as New Zealand have not been discussed, which seek to be part of the international community of capital markets. This paper seeks to fill some of these gaps.

year: 2006

title: Examples of complete solvability of 2D classical superintegrable systems

authors: Chen, Yuxan

abstract: Classical (maximal) superintegrable systems in n dimensions are Hamiltonian systems with 2n - 1 independent constants of the motion, globally defined, the maximum number possible. They are very special because they can be solved algebraically. In this paper we show explicitly, mostly through examples of 2nd order superintegrable systems in 2 dimensions, how the trajectories can be determined in detail using rather elementary algebraic, geometric and analytic methods applied to the closed quadratic algebra of symmetries of the system, without resorting to separation of variables techniques or trying to integrate Hamilton’s equations. We treat a family of 2nd order degenerate systems: oscillator analogies on Darboux, nonzero constant curvature, and flat spaces, related to one another via contractions, and obeying Kepler’s laws. Then we treat two 2nd order nondegenerate systems, an analogy of a caged Coulomb problem on the 2-sphere and its contraction to a Euclidean space caged Coulomb problem. In all cases the symmetry algebra structure provides detailed information about the trajectories, some of which are rather complicated. An interesting example is the occurrence of “metronome orbits”, trajectories confined to an arc rather than a loop, which are indicated clearly from the structure equations but might be overlooked using more traditional methods. We also treat the Post-Winternitz system, an example of a classical 4th order superintegrable system that cannot be solved using separation of variables. Finally we treat a superintegrable system, related to the addition theorem for elliptic functions, whose constants of the motion are only rational in the momenta. It is a system of special interest because its constants of the motion generate a closed polynomial algebra. This paper contains many new results but we have tried to present most of the materials in a fashion that is easily accessible to nonexperts, in order to provide entrée to superintegrablity theory.

text: Examples of complete solvability of 2D classical superintegrable systems Classical (maximal) superintegrable systems in n dimensions are Hamiltonian systems with 2n - 1 independent constants of the motion, globally defined, the maximum number possible. They are very special because they can be solved algebraically. In this paper we show explicitly, mostly through examples of 2nd order superintegrable systems in 2 dimensions, how the trajectories can be determined in detail using rather elementary algebraic, geometric and analytic methods applied to the closed quadratic algebra of symmetries of the system, without resorting to separation of variables techniques or trying to integrate Hamilton’s equations. We treat a family of 2nd order degenerate systems: oscillator analogies on Darboux, nonzero constant curvature, and flat spaces, related to one another via contractions, and obeying Kepler’s laws. Then we treat two 2nd order nondegenerate systems, an analogy of a caged Coulomb problem on the 2-sphere and its contraction to a Euclidean space caged Coulomb problem. In all cases the symmetry algebra structure provides detailed information about the trajectories, some of which are rather complicated. An interesting example is the occurrence of “metronome orbits”, trajectories confined to an arc rather than a loop, which are indicated clearly from the structure equations but might be overlooked using more traditional methods. We also treat the Post-Winternitz system, an example of a classical 4th order superintegrable system that cannot be solved using separation of variables. Finally we treat a superintegrable system, related to the addition theorem for elliptic functions, whose constants of the motion are only rational in the momenta. It is a system of special interest because its constants of the motion generate a closed polynomial algebra. This paper contains many new results but we have tried to present most of the materials in a fashion that is easily accessible to nonexperts, in order to provide entrée to superintegrablity theory.

year: 2015

title: Working across cultures in indigenous science education

authors: Michie, Michael George

subjects: cross-cultural

abstract: The research in this thesis considers the ability of westerners, primarily teachers, to work cross-culturally with indigenous students in four of the settler states, Australia, New Zealand, Canada and the USA. It looks particularly at identity learning as a way in which westerners enhance their understanding and attitudes to another culture. Identity learning, and culture shock as an associated process, is examined in relation to the ideas of border crossing and culture brokerage. A number of issues were raised, some through the literature, which became foci for the research. Examination of border crossing indicated that some westerners were successful as cross-cultural communicators but did not suggest why. Discussions of cultural borders gave rise to their critique as being essentialised but failed to suggest how this was to be overcome. Anthropological models did not give any characterisation to the role of culture broker, although the ethnohistory literature gave some insight. The influence of culture shock on westerners working in indigenous communities in the settler states was not particularly understood nor its relationship to identity learning explored. A qualitative methodology is used involving a series of interviews with eight participants who were considered to be experienced in cross-cultural communication with a background in education. From the interviews a series of narratives were written which revealed their experiences and understandings particularly about their border crossings, culture brokerage and opinions regarding teaching indigenous students and teaching them science. These narratives became the major source of data for analysis. This research shows that many westerners who are successful working in cross-cultural settings value the culture of their indigenous hosts. This is the consequence of enhanced identity learning and can be the result of culture shock. Not all westerners learn to value the other culture and may either leave the community or stay for some other reason. Border crossers are able to think beyond the limitations of an essentialised ‘we and they’ dichotomy and locate themselves in other ways relative to the border. Culture brokerage is a strategy that individuals choose to use, sometimes on the behalf of a government or institution. The characteristics of an effective culture broker are those of a border crosser and this establishes a nexus between border crossing and culture brokerage. Suggestions regarding preparation to teach in indigenous communities reflect the enhancement of identity learning and promotion of border crossing. Preservice training should include experience practicum teaching with indigenous students. Effective teaching of indigenous students could be supported by hiring experienced teachers and extending their stays. All teachers who go to work in indigenous communities need to be aware of culture shock and its possible impact and mechanisms for minimising its impact need to be established through mentoring programs. The context of the students needs to be taken into account by consideration of their culture and appropriate interpretation of the curriculum and implementation of teaching strategies. Teachers need to acknowledge that they are in positions of power but need to negotiate that respectfully with their indigenous students. As teachers of science they need to have a more inclusive idea of the nature of science so they can facilitate the border crossings of their indigenous students.

text: Working across cultures in indigenous science education The research in this thesis considers the ability of westerners, primarily teachers, to work cross-culturally with indigenous students in four of the settler states, Australia, New Zealand, Canada and the USA. It looks particularly at identity learning as a way in which westerners enhance their understanding and attitudes to another culture. Identity learning, and culture shock as an associated process, is examined in relation to the ideas of border crossing and culture brokerage. A number of issues were raised, some through the literature, which became foci for the research. Examination of border crossing indicated that some westerners were successful as cross-cultural communicators but did not suggest why. Discussions of cultural borders gave rise to their critique as being essentialised but failed to suggest how this was to be overcome. Anthropological models did not give any characterisation to the role of culture broker, although the ethnohistory literature gave some insight. The influence of culture shock on westerners working in indigenous communities in the settler states was not particularly understood nor its relationship to identity learning explored. A qualitative methodology is used involving a series of interviews with eight participants who were considered to be experienced in cross-cultural communication with a background in education. From the interviews a series of narratives were written which revealed their experiences and understandings particularly about their border crossings, culture brokerage and opinions regarding teaching indigenous students and teaching them science. These narratives became the major source of data for analysis. This research shows that many westerners who are successful working in cross-cultural settings value the culture of their indigenous hosts. This is the consequence of enhanced identity learning and can be the result of culture shock. Not all westerners learn to value the other culture and may either leave the community or stay for some other reason. Border crossers are able to think beyond the limitations of an essentialised ‘we and they’ dichotomy and locate themselves in other ways relative to the border. Culture brokerage is a strategy that individuals choose to use, sometimes on the behalf of a government or institution. The characteristics of an effective culture broker are those of a border crosser and this establishes a nexus between border crossing and culture brokerage. Suggestions regarding preparation to teach in indigenous communities reflect the enhancement of identity learning and promotion of border crossing. Preservice training should include experience practicum teaching with indigenous students. Effective teaching of indigenous students could be supported by hiring experienced teachers and extending their stays. All teachers who go to work in indigenous communities need to be aware of culture shock and its possible impact and mechanisms for minimising its impact need to be established through mentoring programs. The context of the students needs to be taken into account by consideration of their culture and appropriate interpretation of the curriculum and implementation of teaching strategies. Teachers need to acknowledge that they are in positions of power but need to negotiate that respectfully with their indigenous students. As teachers of science they need to have a more inclusive idea of the nature of science so they can facilitate the border crossings of their indigenous students.

year: 2011