title: Detecting fraudulent financial reporting: Teaching the ‘Watchdog’ new tricks

authors: Bourke, Nicola Margaret

subjects: accounting

abstract: The purpose of this study is to identify those approaches and techniques from the literature which auditors could usefully employ to detect fraudulently complied financial statements. The classification which results includes a brief analysis of a number of studies classified within the following categories: prediction models, expert systems, neural networks, Benford’s law, computer technology assistance, simple analytical procedure, ‘red flag’ grouping and broad strategies. We conclude on how this analysis could be useful to future researchers and to auditors in the field who are seeking to improve their approach to detecting material fraud in the financial statements.

text: Detecting fraudulent financial reporting: Teaching the ‘Watchdog’ new tricks The purpose of this study is to identify those approaches and techniques from the literature which auditors could usefully employ to detect fraudulently complied financial statements. The classification which results includes a brief analysis of a number of studies classified within the following categories: prediction models, expert systems, neural networks, Benford’s law, computer technology assistance, simple analytical procedure, ‘red flag’ grouping and broad strategies. We conclude on how this analysis could be useful to future researchers and to auditors in the field who are seeking to improve their approach to detecting material fraud in the financial statements.

year: 2004-09

title: Exploring the ‘how’ and ‘why’ of value orientations in Physical Education teacher education

authors: Gillespie, Lorna B.

subjects: Physical Education teacher education

abstract: This paper focuses on the significance of curriculum value orientations for curriculum implementation and, therefore, for teacher education. The paper draws on data arising from research undertaken with six Health and Physical Education teachers in Aotearoa New Zealand to explore issues pertinent to Physical Education teacher education (PETE). Selected findings from the study are presented and critically engaged with from a teacher education viewpoint to specifically address (i) considerations relating to students’ value orientations that teacher educators need to be cognisant of, and (ii) issues arising for teacher educators seeking to engage with value orientations in undergraduate and/or post-graduate PETE programmes. The paper foregrounds the highly personal nature of value orientations in considering their significance in teacher education programmes and is written from the position of the author as a teacher educator committed to raising student teachers’ awareness of value orientations and their influence on curriculum and pedagogy. Attention is drawn to the significance of course content, practicum, critically reflective practice, and programme structures in relation to efforts to embed value orientations into teacher education programmes.

text: Exploring the ‘how’ and ‘why’ of value orientations in Physical Education teacher education This paper focuses on the significance of curriculum value orientations for curriculum implementation and, therefore, for teacher education. The paper draws on data arising from research undertaken with six Health and Physical Education teachers in Aotearoa New Zealand to explore issues pertinent to Physical Education teacher education (PETE). Selected findings from the study are presented and critically engaged with from a teacher education viewpoint to specifically address (i) considerations relating to students’ value orientations that teacher educators need to be cognisant of, and (ii) issues arising for teacher educators seeking to engage with value orientations in undergraduate and/or post-graduate PETE programmes. The paper foregrounds the highly personal nature of value orientations in considering their significance in teacher education programmes and is written from the position of the author as a teacher educator committed to raising student teachers’ awareness of value orientations and their influence on curriculum and pedagogy. Attention is drawn to the significance of course content, practicum, critically reflective practice, and programme structures in relation to efforts to embed value orientations into teacher education programmes.

year: 2011

title: Te tukuihotanga o te reo Māori: He aronga motuhake – ngā mokopuna a Te Kapunga

authors: Dewes, Te Kuru o te Marama

subjects: Reo Māori

abstract: Ko te tāhū o tēnei rangahau ko te reo Māori. Ko te ariā matua ko te tukuihotanga o te reo Māori, arā, ko te tuku iho o te reo ki rō whānau mai i ngā mātua ki ngā tamariki, ā, tae rawa iho ki ngā mokopuna. Kia whakawhāiti i te kaupapa, he aronga motuhake tēnei kei te titiro hāngai atu ki ngā whānau e whā ki ngā tāone e toru o Te Whanganui-a-Tara, Tāmakimakaurau me Te Rotorua-Nui-a-Kahumatamomoe. Nā te hurahura i ngā āhuatanga reo i roto i ngā kāenga o ngā whānau e whā i kitea mehemea kei te tutuki tēnei tūāhua te tukuihotanga o te reo Māori. Tuia, he aha ngā momo āhuatanga kei te taunaki i tēnei mahi, ā, he aha hoki ngā ārai e whakahōtaetae ana i a ia.  piti atu, i noho ki te ketuketu i ngā whakaaro o ngā mātua e pā ana ki tēnei kaupapa te tuku iho i te reo ki ngā tamariki mokopuna. Kāre i aro ki te kounga o te reo, he kaute noa i ngā whakamahinga reo Māori me whakamahinga reo Pākehā. Kia whakaritea ngā āhuatanga reo o ngā whānau me ngā tamariki, i tū ngā mahi whakarongo ki ngā wāhi e toru, arā, ki rō kāenga, ki rō kura, ka mutu, i tū ki wāhi kē atu hoki. Nā runga i te whakaaro kei te mōrearea tonu te reo Māori, kua herea tēnei kaupapa ki te ahurea me te tuakiri Māori, te mana motuhake me te tino rangatiratanga.

text: Te tukuihotanga o te reo Māori: He aronga motuhake – ngā mokopuna a Te Kapunga Ko te tāhū o tēnei rangahau ko te reo Māori. Ko te ariā matua ko te tukuihotanga o te reo Māori, arā, ko te tuku iho o te reo ki rō whānau mai i ngā mātua ki ngā tamariki, ā, tae rawa iho ki ngā mokopuna. Kia whakawhāiti i te kaupapa, he aronga motuhake tēnei kei te titiro hāngai atu ki ngā whānau e whā ki ngā tāone e toru o Te Whanganui-a-Tara, Tāmakimakaurau me Te Rotorua-Nui-a-Kahumatamomoe. Nā te hurahura i ngā āhuatanga reo i roto i ngā kāenga o ngā whānau e whā i kitea mehemea kei te tutuki tēnei tūāhua te tukuihotanga o te reo Māori. Tuia, he aha ngā momo āhuatanga kei te taunaki i tēnei mahi, ā, he aha hoki ngā ārai e whakahōtaetae ana i a ia.  piti atu, i noho ki te ketuketu i ngā whakaaro o ngā mātua e pā ana ki tēnei kaupapa te tuku iho i te reo ki ngā tamariki mokopuna. Kāre i aro ki te kounga o te reo, he kaute noa i ngā whakamahinga reo Māori me whakamahinga reo Pākehā. Kia whakaritea ngā āhuatanga reo o ngā whānau me ngā tamariki, i tū ngā mahi whakarongo ki ngā wāhi e toru, arā, ki rō kāenga, ki rō kura, ka mutu, i tū ki wāhi kē atu hoki. Nā runga i te whakaaro kei te mōrearea tonu te reo Māori, kua herea tēnei kaupapa ki te ahurea me te tuakiri Māori, te mana motuhake me te tino rangatiratanga.

year: 2017