title: Pyroclastic deposits and volcanic history of Mayor Island

authors: Buck, M.D.

subjects: pyroclastics

abstract: The emergent summit of Mayor Island, Bay of Plenty, New Zealand, is a peralkaline rhyolite volcano constructed by: a sequence of lava flows, the Tutaretare Rhyolite Formation(new); and pyroclastic deposits, the Oira Pyroclastite Formation (new). These 2 formations constitute the Mayor Island Group (new). The pyroclastic deposits mantle most of the outer slopes of the island, in places exceeding 100 m in thickness, and also occur interbedded with lava flows of the main cone. The pyroclastics have been informally assigned on the basis of their compositional, welding and textural, and sedimentary structural characteristics to one or other of 15 lithotypes which may be related to palrticular modes of eruption and emplacement, of both airfall (phreatic, phreatomagmatic, phreatoplinian, and plinian types) and pyroclastic flow (ignimbrite, nuee ardente, and base surge types) origins. A sixteenth lithotype comprises epiclastic deposits formed possibly by catastrophic overspill from an ancestral crater lake. Two new radiocarbon dates on logs from the pyroclastic deposits are recorded: (Wk105) 8000 ± 70 years B.P., and (Wk77) 6340 ± 190 years B.P. Recognition of the calcalkaline Rotoehu and possibly Rotoma Ashes on Mayor Island, together with the new radiocarbon dates, enables definition of 8 phases of major volcanic activity, each separated by relatively quiescent periods with erosion and paleosol formation. Volcanism commenced sometime prior to 42 000 years ago and has continued intermittently up to the eruption of the young dome lavas, possibly less than 1000 years ago. At present, only 1 Mayor Island-derived tephra has been identified on the mainland of the North Island, namely the Tuhua Tephra dated (Wk77) at source as 6340 ± 190 years B.P. However, the character and magnitude of several of the pyroclastic units on Mayor Island is such that recognition of other peralkaline tephras is anticipated in northern North Island. © 1981 Taylor & Francis Group, LLC.

text: Pyroclastic deposits and volcanic history of Mayor Island The emergent summit of Mayor Island, Bay of Plenty, New Zealand, is a peralkaline rhyolite volcano constructed by: a sequence of lava flows, the Tutaretare Rhyolite Formation(new); and pyroclastic deposits, the Oira Pyroclastite Formation (new). These 2 formations constitute the Mayor Island Group (new). The pyroclastic deposits mantle most of the outer slopes of the island, in places exceeding 100 m in thickness, and also occur interbedded with lava flows of the main cone. The pyroclastics have been informally assigned on the basis of their compositional, welding and textural, and sedimentary structural characteristics to one or other of 15 lithotypes which may be related to palrticular modes of eruption and emplacement, of both airfall (phreatic, phreatomagmatic, phreatoplinian, and plinian types) and pyroclastic flow (ignimbrite, nuee ardente, and base surge types) origins. A sixteenth lithotype comprises epiclastic deposits formed possibly by catastrophic overspill from an ancestral crater lake. Two new radiocarbon dates on logs from the pyroclastic deposits are recorded: (Wk105) 8000 ± 70 years B.P., and (Wk77) 6340 ± 190 years B.P. Recognition of the calcalkaline Rotoehu and possibly Rotoma Ashes on Mayor Island, together with the new radiocarbon dates, enables definition of 8 phases of major volcanic activity, each separated by relatively quiescent periods with erosion and paleosol formation. Volcanism commenced sometime prior to 42 000 years ago and has continued intermittently up to the eruption of the young dome lavas, possibly less than 1000 years ago. At present, only 1 Mayor Island-derived tephra has been identified on the mainland of the North Island, namely the Tuhua Tephra dated (Wk77) at source as 6340 ± 190 years B.P. However, the character and magnitude of several of the pyroclastic units on Mayor Island is such that recognition of other peralkaline tephras is anticipated in northern North Island. © 1981 Taylor & Francis Group, LLC.

year: 1981-07-01

title: Management accountants' perception of their role in accounting for sustainable development: An exploratory study

authors: Mistry, Vinal

subjects: accounting

abstract: Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in the accounting for sustainable development in their organisations.  A sample of small-medium and large New Zealand businesses were approached for this research to canvas their opinions on their involvement as management accountants in this role.  The study also examined whether there were any barriers to management accountants becoming engaged in sustainable development activities in their businesses.  This study therefore extends the limited literature on management accountants’ role and involvement in accounting for sustainable development by the organisations that employ them.

Design/methodology/approach –   The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. The perceptions that management accountants have of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand.  The study is informed by legitimacy theory.

Findings –Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations.  The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations’ management accountants play in accounting for sustainable development.

Research limitations/implications – This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand.  The influence of management accountants is analysed in order to explain how management accounting practices are translated at organisational level.  There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. 

Practical implications – This paper may help management accountants, of both small- medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. The paper is significant to teaching as well as to practitioners as the paper identifies a perceived lack of a role for management accountants in accounting for sustainable development.  As such questions are raised as to whether accounting education provides an environmentally literate management accountant. The pre-existing literature and the empirical evidence gathered from this paper suggest that further research is needed to better understand the emerging roles of management accountants as facilitators of decision making within organisations concerned with issues of sustainable development.

Originality/value – This paper provides a review of current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.

text: Management accountants' perception of their role in accounting for sustainable development: An exploratory study Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in the accounting for sustainable development in their organisations.  A sample of small-medium and large New Zealand businesses were approached for this research to canvas their opinions on their involvement as management accountants in this role.  The study also examined whether there were any barriers to management accountants becoming engaged in sustainable development activities in their businesses.  This study therefore extends the limited literature on management accountants’ role and involvement in accounting for sustainable development by the organisations that employ them.

Design/methodology/approach –   The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. The perceptions that management accountants have of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand.  The study is informed by legitimacy theory.

Findings –Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations.  The correlation between the type of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations’ management accountants play in accounting for sustainable development.

Research limitations/implications – This research is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand.  The influence of management accountants is analysed in order to explain how management accounting practices are translated at organisational level.  There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. 

Practical implications – This paper may help management accountants, of both small- medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement. The paper is significant to teaching as well as to practitioners as the paper identifies a perceived lack of a role for management accountants in accounting for sustainable development.  As such questions are raised as to whether accounting education provides an environmentally literate management accountant. The pre-existing literature and the empirical evidence gathered from this paper suggest that further research is needed to better understand the emerging roles of management accountants as facilitators of decision making within organisations concerned with issues of sustainable development.

Originality/value – This paper provides a review of current debates and positions of accounting for sustainable development as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.

year: 2014-04-08

title: ‘Inside Out’: The politics of enumerating the nation by ethnicity

authors: Kukutai, Tahu

abstract: Since the 1990s, state practices of counting and classifying populations by ethnicity have come under increased scrutiny within the social sciences (Arel 2002 ; Kertzer and Arel 2002 ; Nobles 2000 ; Perlmann and Waters 2002 ; Petersen 1997 ; Statistics Canada and U.S. Census Bureau 1993 ). A number of excellent case studies have provided critical insights into how and why ethnic enumeration is pursued in particular times and places. ¹ However, with some notable exceptions (Morning 2008 ; Rallu
et al. 2006 ), little attention has been given to theorizing or empirically testing a global
model of ethnic classifi cation and counting. Consequently, there is a limited understanding
about the general conditions that impede or encourage state recognition of ethnicity in the national census and the forms that such recognition takes.

text: ‘Inside Out’: The politics of enumerating the nation by ethnicity Since the 1990s, state practices of counting and classifying populations by ethnicity have come under increased scrutiny within the social sciences (Arel 2002 ; Kertzer and Arel 2002 ; Nobles 2000 ; Perlmann and Waters 2002 ; Petersen 1997 ; Statistics Canada and U.S. Census Bureau 1993 ). A number of excellent case studies have provided critical insights into how and why ethnic enumeration is pursued in particular times and places. ¹ However, with some notable exceptions (Morning 2008 ; Rallu
et al. 2006 ), little attention has been given to theorizing or empirically testing a global
model of ethnic classifi cation and counting. Consequently, there is a limited understanding
about the general conditions that impede or encourage state recognition of ethnicity in the national census and the forms that such recognition takes.

year: 2015