title: Public benefit vs Private entities: A fresh look at accounting principles

authors: Van Peursem, Karen A.

subjects: accounting

abstract: The analysis evaluates how and whether accounting principles and assumptions developed for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the standard setter considering whether integration of the two sectors for promulgation is appropriate. In particular, a view is taken as to whether or not traditional private sector accounting principles and assumptions represent fundamental conceptual problems for PBEs. Examples, particularly within the New Zealand context, are raised and discussed. Results draw on the differences and similarities found to exist. Conclusions suggest the need for distinct standardisation where conceptual differences apply and modified-but-integrated standards where there may be adaptable or minor distinctions between the two sectors.

text: Public benefit vs Private entities: A fresh look at accounting principles The analysis evaluates how and whether accounting principles and assumptions developed for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the standard setter considering whether integration of the two sectors for promulgation is appropriate. In particular, a view is taken as to whether or not traditional private sector accounting principles and assumptions represent fundamental conceptual problems for PBEs. Examples, particularly within the New Zealand context, are raised and discussed. Results draw on the differences and similarities found to exist. Conclusions suggest the need for distinct standardisation where conceptual differences apply and modified-but-integrated standards where there may be adaptable or minor distinctions between the two sectors.

year: 2006-10

title: Introduction to papers in this issue

authors: Mills, Judith Patricia

abstract: The overall theme for this issue is the sharing of good ideas and support to look at alternatives - look at what might be familiar in alternative ways, and from alternative perspectives. This issue has three sections offering our professional learning community opportunities to explore pedagogy from early childhood to tertiary, from New Zealand and international authors. One thread in this issue is mathematics education. Another is tertiary education, with articles from the perspectives of the teachers and learners. The four think pieces are designed to provoke and challenge your thinking while providing something useful.

text: Introduction to papers in this issue The overall theme for this issue is the sharing of good ideas and support to look at alternatives - look at what might be familiar in alternative ways, and from alternative perspectives. This issue has three sections offering our professional learning community opportunities to explore pedagogy from early childhood to tertiary, from New Zealand and international authors. One thread in this issue is mathematics education. Another is tertiary education, with articles from the perspectives of the teachers and learners. The four think pieces are designed to provoke and challenge your thinking while providing something useful.

year: 2018

title: Responsive socio-cultural contexts: Supporting five year olds to become literate in a second language.

authors: Berryman, Mere

subjects: bilingual learners

abstract: Learning one's own indigenous language and culture as a second language learner within formal mainstream education settings can pose many challenges, especially for students who have been raised in the dominant first language and who are just beginning school. This paper discusses a Māori language resource used by a Māori immersion teacher to respond to these challenges. This resource utilises community support to develop students' phonological awareness while simultaneously increasing their oral language. This study shows that within a relatively short period of time, students' phonological knowledge improved along with their confidence and ability to speak in Māori. With these skills they were then able to progress more successfully to becoming literate in Māori, their second language.

text: Responsive socio-cultural contexts: Supporting five year olds to become literate in a second language. Learning one's own indigenous language and culture as a second language learner within formal mainstream education settings can pose many challenges, especially for students who have been raised in the dominant first language and who are just beginning school. This paper discusses a Māori language resource used by a Māori immersion teacher to respond to these challenges. This resource utilises community support to develop students' phonological awareness while simultaneously increasing their oral language. This study shows that within a relatively short period of time, students' phonological knowledge improved along with their confidence and ability to speak in Māori. With these skills they were then able to progress more successfully to becoming literate in Māori, their second language.

year: 2012