title: The political economy of convergence: The case of IFRS for SMEs.

authors: Devi, Susela Selvaraj

subjects: accounting

abstract: This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012).

text: The political economy of convergence: The case of IFRS for SMEs. This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012).

year: 2014

title: Architects of our own experience: The structure of human freedom

authors: Evans, Jay

subjects: Philosophy of freedom

abstract: The picture of a deterministic universe is difficult to reconcile with the phenomenology of agency, deliberation, and choice. While everyday conceptions of individual freedom and responsibility depend on the pre-theoretical assumption that we have meaningful control over our decisions and volitional actions, if determinism is true, the outcome of any deliberative process is always the only outcome available; the inevitable result of a reasoning sequence that could not have proceeded any other way. However compelling our ordinary sense of agency and control is, determinism gives us reason to doubt that we have the kind of freedom that we intuitively take ourselves to have.

The debate over whether free will is compatible with determinism is a long-running one, traditionally motivated by, and entangled in further disputes about what kind of freedom or control is required for moral responsibility. In a promising and refreshing turn, recent work by philosopher of physics, Jennan Ismael, has significantly advanced the debate. Leaving aside questions about moral responsibility, Ismael’s naturalistic account shows that the freedom we ordinarily take ourselves to have is not threatened by deterministic physics; when determinism is understood on its own terms, stripped of imposed notions of compulsion and necessity, the purported tension between freedom and determinism is resolved. Furthermore, Ismael argues, biological systems with the capacity for representational thought have evolved unified, emergent ‘selves’, and the capacity for self-governance, behavioural flexibility and deliberative control.

Following Ismael’s methodology of naturalistic pragmatism, I aim to enrich her contextualised picture of human agency with a precise, unified account of the nature of agency itself, and to further develop this integrated account of freedom and the structures that underpin freedom. Building on Ismael’s account of the self-governing free agent, I aim to fill out some of the details of the cognitive structures that underpin our first-person experiences of choice and endogenous control of action, and discuss how those structures arise in the natural order. Using the predictive processing framework to explore the structures of agency, choice, and autonomy that underpin self-governance, I argue that our potential for freedom – freedom in its most fully developed manifestation – lies in our capacity for autonomy, which is realized when we act deliberately to modify our own cognitive processes and transform our own minds.

text: Architects of our own experience: The structure of human freedom The picture of a deterministic universe is difficult to reconcile with the phenomenology of agency, deliberation, and choice. While everyday conceptions of individual freedom and responsibility depend on the pre-theoretical assumption that we have meaningful control over our decisions and volitional actions, if determinism is true, the outcome of any deliberative process is always the only outcome available; the inevitable result of a reasoning sequence that could not have proceeded any other way. However compelling our ordinary sense of agency and control is, determinism gives us reason to doubt that we have the kind of freedom that we intuitively take ourselves to have.

The debate over whether free will is compatible with determinism is a long-running one, traditionally motivated by, and entangled in further disputes about what kind of freedom or control is required for moral responsibility. In a promising and refreshing turn, recent work by philosopher of physics, Jennan Ismael, has significantly advanced the debate. Leaving aside questions about moral responsibility, Ismael’s naturalistic account shows that the freedom we ordinarily take ourselves to have is not threatened by deterministic physics; when determinism is understood on its own terms, stripped of imposed notions of compulsion and necessity, the purported tension between freedom and determinism is resolved. Furthermore, Ismael argues, biological systems with the capacity for representational thought have evolved unified, emergent ‘selves’, and the capacity for self-governance, behavioural flexibility and deliberative control.

Following Ismael’s methodology of naturalistic pragmatism, I aim to enrich her contextualised picture of human agency with a precise, unified account of the nature of agency itself, and to further develop this integrated account of freedom and the structures that underpin freedom. Building on Ismael’s account of the self-governing free agent, I aim to fill out some of the details of the cognitive structures that underpin our first-person experiences of choice and endogenous control of action, and discuss how those structures arise in the natural order. Using the predictive processing framework to explore the structures of agency, choice, and autonomy that underpin self-governance, I argue that our potential for freedom – freedom in its most fully developed manifestation – lies in our capacity for autonomy, which is realized when we act deliberately to modify our own cognitive processes and transform our own minds.

year: 2024

title: Insecure, unpredictable, hoping to survive: Four cases of Māori people living precariously in Hamilton, Aotearoa New Zealand

authors: Uerata, Lynley Moana

subjects: Māori

abstract: A conceptualisation of precarity is introduced and adopted. A critique of contemporary conceptualisations of precarity is presented, drawing especially on Stuart Hall’s interpretation of articulation and Marx’s concept of relative surplus population. Much of the literature on precarity focusses on the neoliberal mode of contemporary capitalism originating in the late 1970s. However, there is limited literature which explores precarity as a way of life. A precarious way of life is characterised by interacting forms of precarity which embed insecurity, instability, and unpredictability in the everyday lives of real people. An account of the Māori experience of precarity since the pre-colonial era to the present-day is presented. Māori are the indigenous people of Aotearoa New Zealand who were colonised by the British Empire in the 1800s. 
The main research questions addressed in my thesis are: What forms of precarity are present in the everyday context? How do forms of precarity relate to each other? How do forms of precarity relate to being Māori? What kinds of support do those living with precarity gain from social structures, institutions, and social actors? What is the role of culture in the way Māori experience and mediate precarity? An analysis of semi-structured in-depth engagements with Māori people living precariously in Hamilton, Aotearoa New Zealand in 2016, based on four case studies, shows the character and significance of forms, sources, and effects of precarity in everyday life. As historical processes continue to overdetermine experiences of social structures and institutions in the present, in a contemporary capitalist context precarity arises from a wide range of interacting sources, forms, and effects of precarity. Among the different kinds of actors and organisations which comprise the support systems constructed to mediate precarity in the everyday context, cultural practices and resources can play a significant role for people who are culturally connected. When people are integrated into their local and cultural communities, they can cope better with a precarious way of life.

text: Insecure, unpredictable, hoping to survive: Four cases of Māori people living precariously in Hamilton, Aotearoa New Zealand A conceptualisation of precarity is introduced and adopted. A critique of contemporary conceptualisations of precarity is presented, drawing especially on Stuart Hall’s interpretation of articulation and Marx’s concept of relative surplus population. Much of the literature on precarity focusses on the neoliberal mode of contemporary capitalism originating in the late 1970s. However, there is limited literature which explores precarity as a way of life. A precarious way of life is characterised by interacting forms of precarity which embed insecurity, instability, and unpredictability in the everyday lives of real people. An account of the Māori experience of precarity since the pre-colonial era to the present-day is presented. Māori are the indigenous people of Aotearoa New Zealand who were colonised by the British Empire in the 1800s. 
The main research questions addressed in my thesis are: What forms of precarity are present in the everyday context? How do forms of precarity relate to each other? How do forms of precarity relate to being Māori? What kinds of support do those living with precarity gain from social structures, institutions, and social actors? What is the role of culture in the way Māori experience and mediate precarity? An analysis of semi-structured in-depth engagements with Māori people living precariously in Hamilton, Aotearoa New Zealand in 2016, based on four case studies, shows the character and significance of forms, sources, and effects of precarity in everyday life. As historical processes continue to overdetermine experiences of social structures and institutions in the present, in a contemporary capitalist context precarity arises from a wide range of interacting sources, forms, and effects of precarity. Among the different kinds of actors and organisations which comprise the support systems constructed to mediate precarity in the everyday context, cultural practices and resources can play a significant role for people who are culturally connected. When people are integrated into their local and cultural communities, they can cope better with a precarious way of life.

year: 2021