title: Te Tuhirau i Rehu i Ringa: Translating Sacred and Sensitive Texts: An Indigenous Perspective

authors: Tipene, Jillian

subjects: translation

abstract: This thesis centers on translator cognition. Through a series of interviews and think-aloud protocols (Chapters 3 – 5), it explores the ways in which a sample of translators (both Māori and non-Māori) negotiate the complex issues involved in translating between a local, Indigenous language (Māori) and an international one (English) and, in particular, how they approach the definition and translation of texts that could be regarded as being ‘sacred’ and/or ‘sensitive’. In their definitions of ‘sacred’ texts and ‘sensitive’ texts, all of the participants exhibited a peculiarly postmodern positioning, focussing primarily on perspective rather than on any absolute concept of truth or reality. With the exception of the Māori participants’ traditional definition of, and approach to texts deemed to be ‘tapu’ (see Chapter 3), all of the participants expressed beliefs about the translation process which were largely structurally-orientated. They emphasized the importance of respecting the cultural context out of which texts emerged and of attempting, in translation, to reflect the meanings deemed to reside in the source texts by virtue of the intentions of their authors. As witnessed in their think-aloud protocols, however, when involved in the actual process of translation the translators did not always adhere to the views expressed in their interviews, with translation procedures ranging from one that was primarily modernist and structural in orientation (but also reflecting the careful attention to co-text and cohesion that is characteristic of much recent research on discourse analysis) to one that was primarily postmodern and post-structural in orientation, being highly personal, autonomous and individualistic.  

In the absence of any clear agreement about translation theory in the literature on translation (see Chapter 2), and at a time when pre-modern, modern and postmodern positioning and structural and post-structural perspectives vie for acceptance, each of the participants in this research project appears to have found his or her own way of traversing the complex terrain of translation practice without necessarily being fully aware of the way in which the decisions they made positioned them theoretically. What this suggests is the need for a type of training that introduces novice translators in an explicit way to a variety of theories about human language and communication and the ways in which they can impinge upon translation practice, thus creating a context in which translators are able to make critically informed decisions about how they will proceed in any particular instance, why they will proceed in these ways, and what is required in order to ensure that their beliefs about translation are in accord with their actual practices. Critical awareness of these issues is likely to be particularly important in the case of those involved in translating between international languages such as English and more localized, Indigenous languages such as Māori, where discontinuity in the transmission of the language has occurred and where, therefore, texts that are deemed to be of particular significance would otherwise be unavailable to those for whom the texts form part of their cultural heritage.

text: Te Tuhirau i Rehu i Ringa: Translating Sacred and Sensitive Texts: An Indigenous Perspective This thesis centers on translator cognition. Through a series of interviews and think-aloud protocols (Chapters 3 – 5), it explores the ways in which a sample of translators (both Māori and non-Māori) negotiate the complex issues involved in translating between a local, Indigenous language (Māori) and an international one (English) and, in particular, how they approach the definition and translation of texts that could be regarded as being ‘sacred’ and/or ‘sensitive’. In their definitions of ‘sacred’ texts and ‘sensitive’ texts, all of the participants exhibited a peculiarly postmodern positioning, focussing primarily on perspective rather than on any absolute concept of truth or reality. With the exception of the Māori participants’ traditional definition of, and approach to texts deemed to be ‘tapu’ (see Chapter 3), all of the participants expressed beliefs about the translation process which were largely structurally-orientated. They emphasized the importance of respecting the cultural context out of which texts emerged and of attempting, in translation, to reflect the meanings deemed to reside in the source texts by virtue of the intentions of their authors. As witnessed in their think-aloud protocols, however, when involved in the actual process of translation the translators did not always adhere to the views expressed in their interviews, with translation procedures ranging from one that was primarily modernist and structural in orientation (but also reflecting the careful attention to co-text and cohesion that is characteristic of much recent research on discourse analysis) to one that was primarily postmodern and post-structural in orientation, being highly personal, autonomous and individualistic.  

In the absence of any clear agreement about translation theory in the literature on translation (see Chapter 2), and at a time when pre-modern, modern and postmodern positioning and structural and post-structural perspectives vie for acceptance, each of the participants in this research project appears to have found his or her own way of traversing the complex terrain of translation practice without necessarily being fully aware of the way in which the decisions they made positioned them theoretically. What this suggests is the need for a type of training that introduces novice translators in an explicit way to a variety of theories about human language and communication and the ways in which they can impinge upon translation practice, thus creating a context in which translators are able to make critically informed decisions about how they will proceed in any particular instance, why they will proceed in these ways, and what is required in order to ensure that their beliefs about translation are in accord with their actual practices. Critical awareness of these issues is likely to be particularly important in the case of those involved in translating between international languages such as English and more localized, Indigenous languages such as Māori, where discontinuity in the transmission of the language has occurred and where, therefore, texts that are deemed to be of particular significance would otherwise be unavailable to those for whom the texts form part of their cultural heritage.

year: 2014

title: Unpacking media narratives: Racism and problematic reasonings

authors: Tan, Kyle K. H.

abstract: In this research brief, we present summaries of four case studies of racism in mainstream and social media in Aotearoa. Through a series of carefully selected datasets sourced from TV episodes (Police TEN 7), print media such as news articles (including Northland checkpoints), and tweets (Three Waters reform), we outline how Māori are represented across these mediums. With an expert in language modelling on our team, we analysed large datasets that give us sufficient statistical power to infer specific Māori discourses on respective platforms. Further, we examined key themes that characterise how Māori are represented in the media and signal the scale of anti-Māori attacks. For instance, we found that the predominant discussion on Three Waters reform on Twitter focused on ‘conflict’ (distrust towards government; 33%) and ‘capability’ (questioning the credibility of the reform; 23%) rather than its core intention of promoting water ‘safety’ (7%). The modelling analysis was supplemented by in-depth qualitative analysis that integrates anti-Māori themes (Moewaka-Barnes et al., 2012) and problematic reasoning tactics (Sturgill, 2021) to elucidate how false, deficit-based rhetoric about Māori is deployed to fuel racism and disinformation. In summary, our findings reinforce Kupu Taea’s call for new media sectors to integrate Te Tiriti o Waitangi into their practices to safeguard Māori and other minoritised groups who are likely to be at the fore of racist attacks.

text: Unpacking media narratives: Racism and problematic reasonings In this research brief, we present summaries of four case studies of racism in mainstream and social media in Aotearoa. Through a series of carefully selected datasets sourced from TV episodes (Police TEN 7), print media such as news articles (including Northland checkpoints), and tweets (Three Waters reform), we outline how Māori are represented across these mediums. With an expert in language modelling on our team, we analysed large datasets that give us sufficient statistical power to infer specific Māori discourses on respective platforms. Further, we examined key themes that characterise how Māori are represented in the media and signal the scale of anti-Māori attacks. For instance, we found that the predominant discussion on Three Waters reform on Twitter focused on ‘conflict’ (distrust towards government; 33%) and ‘capability’ (questioning the credibility of the reform; 23%) rather than its core intention of promoting water ‘safety’ (7%). The modelling analysis was supplemented by in-depth qualitative analysis that integrates anti-Māori themes (Moewaka-Barnes et al., 2012) and problematic reasoning tactics (Sturgill, 2021) to elucidate how false, deficit-based rhetoric about Māori is deployed to fuel racism and disinformation. In summary, our findings reinforce Kupu Taea’s call for new media sectors to integrate Te Tiriti o Waitangi into their practices to safeguard Māori and other minoritised groups who are likely to be at the fore of racist attacks.

year: 2025

title: Depreciation, incentives and capital expenditure: A study of New Zealand public companies with special reference to the efficacy of special depreciation and investment allowances

authors: Dwyer, G. E.

subjects: New Zealand

abstract: Special depreciation and investment allowances were introduced to stimulate the capital outlays of firms. In this investigation we determine the extent to which these allowances actually influenced the timing or amount of capital expenditure undertaken by fifty-five companies which participated in a questionnaire survey. These companies accounted for about thirty per cent of the capital' expenditure on plant and machinery undertaken in 1970-71 by establishments analysed in Statistics of Industrial Production. The annual accounts of the above companies and those of fifty-six other companies~ were also examined. 
From the 1963-64 income year, a company was permitted to claim special depreciation without charging a similar amount. Prior to 1969, no more than ten per cent of the companies whose· accounts were examined were known to take advantage of this ruling. From the 1968-69 income year, a company was also permitted to claim ordinary depreciation without charging a similar amount. This change in taxation practice has enabled companies to compute their depreciation charges on plant and machinery on the straight-line method. In 1973, eighteen per cent of the companies whose accounts were examined used this method.
All of the companies which disclosed in their annual accounts the method used to account for investment allowance reflected the tax saving arising from claiming that allowance in a lower taxation charge in the year in which investment allowance was claimed. 
Given realistic assumptions and values for relevant variables, special depreciation increased the net present value of capital expenditure proposals by between 1.7 and 4.5 per cent of the cost of the qualifying asset. 
In respect of the year ended 31 December 1971, 9.2 per cent of the participants in the questionnaire survey answered that special depreciation resulted in the acquisition of qualifying assets at an earlier time than would have been the case if that allowance had not been available. Seventeen per cent of the companies-gave a similar answer in respect of investment allowance. Firms which were responsive to the timing effect of special depreciation and investment allowance accounted for less than five and eleven per cent respectively of the capital expenditure on plant and machinery undertaken by participants. 
If special depreciation or investment allowance had been abolished or suspended for a period of three to four years from 31 December 1970, it is estimated that the value of minor capital expenditure projects approved by participants in 1971 would have been two per cent less than actual approvals. In addition, three firms would have delayed or abandoned major capital expenditure projects. 
Participants generally used capital expenditure decision techniques which were less sensitive than discounted cash flow methods to special depreciation and investment allowances. 
Firms which answered that the most significant constraint on further capital expenditure was an inadequate rate of return on proposals considered, and fast-growth companies, were more responsive to the timing effect of special deprecation than were other firms. There were no other statistically significant relationships between firms' responsiveness to the abolition, suspension or timing effect of special depreciation or investment allowance and the large number of variables considered. 
On the basis of the results presented herein, it is concluded that the timing and amount of capital expenditure undertaken by participants in the questionnaire survey were influenced to a very minor extent by special depreciation and investment allowances.

text: Depreciation, incentives and capital expenditure: A study of New Zealand public companies with special reference to the efficacy of special depreciation and investment allowances Special depreciation and investment allowances were introduced to stimulate the capital outlays of firms. In this investigation we determine the extent to which these allowances actually influenced the timing or amount of capital expenditure undertaken by fifty-five companies which participated in a questionnaire survey. These companies accounted for about thirty per cent of the capital' expenditure on plant and machinery undertaken in 1970-71 by establishments analysed in Statistics of Industrial Production. The annual accounts of the above companies and those of fifty-six other companies~ were also examined. 
From the 1963-64 income year, a company was permitted to claim special depreciation without charging a similar amount. Prior to 1969, no more than ten per cent of the companies whose· accounts were examined were known to take advantage of this ruling. From the 1968-69 income year, a company was also permitted to claim ordinary depreciation without charging a similar amount. This change in taxation practice has enabled companies to compute their depreciation charges on plant and machinery on the straight-line method. In 1973, eighteen per cent of the companies whose accounts were examined used this method.
All of the companies which disclosed in their annual accounts the method used to account for investment allowance reflected the tax saving arising from claiming that allowance in a lower taxation charge in the year in which investment allowance was claimed. 
Given realistic assumptions and values for relevant variables, special depreciation increased the net present value of capital expenditure proposals by between 1.7 and 4.5 per cent of the cost of the qualifying asset. 
In respect of the year ended 31 December 1971, 9.2 per cent of the participants in the questionnaire survey answered that special depreciation resulted in the acquisition of qualifying assets at an earlier time than would have been the case if that allowance had not been available. Seventeen per cent of the companies-gave a similar answer in respect of investment allowance. Firms which were responsive to the timing effect of special depreciation and investment allowance accounted for less than five and eleven per cent respectively of the capital expenditure on plant and machinery undertaken by participants. 
If special depreciation or investment allowance had been abolished or suspended for a period of three to four years from 31 December 1970, it is estimated that the value of minor capital expenditure projects approved by participants in 1971 would have been two per cent less than actual approvals. In addition, three firms would have delayed or abandoned major capital expenditure projects. 
Participants generally used capital expenditure decision techniques which were less sensitive than discounted cash flow methods to special depreciation and investment allowances. 
Firms which answered that the most significant constraint on further capital expenditure was an inadequate rate of return on proposals considered, and fast-growth companies, were more responsive to the timing effect of special deprecation than were other firms. There were no other statistically significant relationships between firms' responsiveness to the abolition, suspension or timing effect of special depreciation or investment allowance and the large number of variables considered. 
On the basis of the results presented herein, it is concluded that the timing and amount of capital expenditure undertaken by participants in the questionnaire survey were influenced to a very minor extent by special depreciation and investment allowances.

year: 1975