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: Biomass estimation of invasive fish

authors: Hicks, Brendan J.

subjects: Invasive Fish

abstract: Invasive fish have a variety of effects on indigenous fish communities and freshwater ecosystems generally, and the magnitude of these effects is partly dependent on invasive fish biomass. For example, a koi carp biomass of 120–130 kg/ha was sufficient to depress macroinvertebrate and plant biomass, and to elevate chlorophyll a concentrations (Haas et al. 2007; Bajer et al. 2009; Hicks et al. 2011). The purpose of this section is to provide (i) estimates of the relative biomasses of invasive fish that have been established by boat electrofishing in a range of lake and riverine habitats in the North Island; and (ii) some estimates of absolute biomass derived from mark-recapture studies in shallow lakes. Collectively, these data provide a basis for future comparisons of invasive fish monitoring information in a region where coarse fish have proliferated.

text: Biomass estimation of invasive fish Invasive fish have a variety of effects on indigenous fish communities and freshwater ecosystems generally, and the magnitude of these effects is partly dependent on invasive fish biomass. For example, a koi carp biomass of 120–130 kg/ha was sufficient to depress macroinvertebrate and plant biomass, and to elevate chlorophyll a concentrations (Haas et al. 2007; Bajer et al. 2009; Hicks et al. 2011). The purpose of this section is to provide (i) estimates of the relative biomasses of invasive fish that have been established by boat electrofishing in a range of lake and riverine habitats in the North Island; and (ii) some estimates of absolute biomass derived from mark-recapture studies in shallow lakes. Collectively, these data provide a basis for future comparisons of invasive fish monitoring information in a region where coarse fish have proliferated.

year: 2015

title: Ideology is theft: Thoughts on the legitimacy of a Maori psychology

authors: Tamatea, Armon J.

subjects: Maori

abstract: ‘War, in fact, can be seen as a process of achieving equilibrium among unequal technologies’ (McLuhan, 1964) 
We are at war. As Western science and its accompanying technology expands the frontiers of knowledge at an ever-increasing rate, ‘indigenous’ perspectives of knowledge are exiled into the borderlands of special interest groups and localized research programmes. Mainstream scientific thought lays claim to objective interpretations of experience at the expense of alternative realities offered by emerging theories of knowledge. Furthermore, as localized worldviews (i.e., those derived from ancestral knowledge bases and pre-industrial or non-scientific premises) challenge existing paradigms, the inevitable interactions threaten to undermine the fidelity of this knowledge. One such arena where this ideological conflict is apparent is the growing field of Maori psychology.

text: Ideology is theft: Thoughts on the legitimacy of a Maori psychology ‘War, in fact, can be seen as a process of achieving equilibrium among unequal technologies’ (McLuhan, 1964) 
We are at war. As Western science and its accompanying technology expands the frontiers of knowledge at an ever-increasing rate, ‘indigenous’ perspectives of knowledge are exiled into the borderlands of special interest groups and localized research programmes. Mainstream scientific thought lays claim to objective interpretations of experience at the expense of alternative realities offered by emerging theories of knowledge. Furthermore, as localized worldviews (i.e., those derived from ancestral knowledge bases and pre-industrial or non-scientific premises) challenge existing paradigms, the inevitable interactions threaten to undermine the fidelity of this knowledge. One such arena where this ideological conflict is apparent is the growing field of Maori psychology.

year: 2008