title: Institutions

authors: Sharma, Umesh Prasad

abstract: This section of the Encyclopedia outlines the necessary "institutions" linked to international accounting practices, including the International Accounting Standards Board (IASB), International Federation of Accountants (IFAC), International Monetary Fund (IMF), International Organization of Securities Commissions (IOSCO), International Sustainability Standards Board (ISSB), World Trade Organization (WTO), and World’s Largest Public Accounting Firms (Big 4).

text: Institutions This section of the Encyclopedia outlines the necessary "institutions" linked to international accounting practices, including the International Accounting Standards Board (IASB), International Federation of Accountants (IFAC), International Monetary Fund (IMF), International Organization of Securities Commissions (IOSCO), International Sustainability Standards Board (ISSB), World Trade Organization (WTO), and World’s Largest Public Accounting Firms (Big 4).

year: 2024-06-20

title: The influence of water quality and sediment geochemistry on the horizontal and vertical distribution of phosphorus and nitrogen in sediments of a large, shallow lake

authors: Trolle, Dennis

subjects: Lake Taihu

abstract: Distinct horizontal water column concentration gradients of nutrients and chlorophyll a (Chl a) occur within large, shallow, eutrophic Lake Taihu, China. Concentrations are high in the north, where some of the major polluted tributaries enter the lake, and relatively low in the south, where macrophytes generally are abundant. It is not clear, however, whether these water column concentration gradients are similarly reflected in spatial heterogeneity of nutrient concentrations within the bottom sediments. The main objective of this study was therefore to test if horizontal and vertical variations in the phosphorus and nitrogen content in bottom sediments of Lake Taihu are significantly related to (1) horizontal variations in overlying water column nutrient concentrations and (2) other sediment geochemical constituents. We measured the concentration of total phosphorus (TP) and total nitrogen (TN) in surficial sediments (0–2 cm) and TP, TN and Chl a concentrations in water column samples, collected from 32 sites in 2005. In 2006 sediment, TP, TN, carbon, iron and manganese concentrations were measured vertically at 2 cm intervals, extending to a depth of approximately 20 cm, at an additional eight sites. Linear correlation analysis revealed that surficial sediment TP concentrations across the 32 stations were related significantly, though weakly, to annual mean water column concentrations of TP, TN as well as Chl a. Correlations of surficial sediment TN with water column variables were, however, not significant (P[0.05).Amongst the geochemical variables tested, the vertical variability of sediment TP concentrations was most strongly related to sediment manganese and carbon concentrations. A multiple stepwise linear regression revealed that the combination of sediment manganese and carbon concentrations explained 91% of the horizontal variability in sediment TP concentrations and 65% of the vertical variability.

text: The influence of water quality and sediment geochemistry on the horizontal and vertical distribution of phosphorus and nitrogen in sediments of a large, shallow lake Distinct horizontal water column concentration gradients of nutrients and chlorophyll a (Chl a) occur within large, shallow, eutrophic Lake Taihu, China. Concentrations are high in the north, where some of the major polluted tributaries enter the lake, and relatively low in the south, where macrophytes generally are abundant. It is not clear, however, whether these water column concentration gradients are similarly reflected in spatial heterogeneity of nutrient concentrations within the bottom sediments. The main objective of this study was therefore to test if horizontal and vertical variations in the phosphorus and nitrogen content in bottom sediments of Lake Taihu are significantly related to (1) horizontal variations in overlying water column nutrient concentrations and (2) other sediment geochemical constituents. We measured the concentration of total phosphorus (TP) and total nitrogen (TN) in surficial sediments (0–2 cm) and TP, TN and Chl a concentrations in water column samples, collected from 32 sites in 2005. In 2006 sediment, TP, TN, carbon, iron and manganese concentrations were measured vertically at 2 cm intervals, extending to a depth of approximately 20 cm, at an additional eight sites. Linear correlation analysis revealed that surficial sediment TP concentrations across the 32 stations were related significantly, though weakly, to annual mean water column concentrations of TP, TN as well as Chl a. Correlations of surficial sediment TN with water column variables were, however, not significant (P[0.05).Amongst the geochemical variables tested, the vertical variability of sediment TP concentrations was most strongly related to sediment manganese and carbon concentrations. A multiple stepwise linear regression revealed that the combination of sediment manganese and carbon concentrations explained 91% of the horizontal variability in sediment TP concentrations and 65% of the vertical variability.

year: 2009

title: Te ahi tawhito, te ahi tipua, te ahi nā Mahuika: Re-igniting native women’s ceremony

authors: Murphy, Ngahuia Aroha Grace

subjects: Native women's ceremony

abstract: This research examines the multiple ways in which Māori, and Hawai’ian and Native American women, are re-activating feminine ceremonial forms and recovering sacred relationships with customary feminine deities. Attention is focused on the creation of personal ritual practices that respond to contemporary decolonising and ecological contexts.
A mana wahine theoretical and methodological framework motivated by emancipatory agendas that seek to facilitate transformation is used. Key to mana wahine projects is the creation of space for Native women to define themselves and their own stories and knowledges. This is important because Native women’s voices, knowledge and ritual histories continue to be marginalised. Furthermore, debased colonial renditions of femininity, which have been reproduced, perpetuate patriarchal and colonial politics that engender discord in Native communities today.  
The study used a suite of complimentary methods to engage 45 Native women and men. Interviews and kōrero (discussion), ceremony, mana wahine wānanga (women’s sacred learning space), Native sacred site visits, solicited journals, collaboration in ritual theatre productions, and analysis of mana wahine artworks as discursive texts were employed to gather stories of spiritual continuation that are unique and largely unchartered in academia. 
The empirical material is organised around four themes in four different chapters. The first of these empirical chapters re-interprets colonial ethnographic material alongside karakia (incantations), mōteatea (songs), cosmological and tribal stories, to reveal bold examples of Māori female ritual leadership. The second empirical chapter comprises an analysis of key colonial processes that have attempted to erase Native women’s ritual ontologies and the strident expressions of Native women’s resistance to colonial imperatives. The third empirical chapter investigates the multiple channels through which Native women are restoring their ceremonial lives. The fourth chapter investigates rerenga atua (menstruation) rituals that celebrate the Native feminine body as a cosmological site of communion with feminine deities. 
The rich weave of Native women’s stories of ceremony, old and new, threads into decolonising Indigenous scholarship around the world that also seeks to recover the sacred feminine as a key site of Native sovereignty. These discussions reveal a self-renewing Native belief system based on vibrant and evolving rituals that respond directly to current socio-political, spiritual and ecological realities.

text: Te ahi tawhito, te ahi tipua, te ahi nā Mahuika: Re-igniting native women’s ceremony This research examines the multiple ways in which Māori, and Hawai’ian and Native American women, are re-activating feminine ceremonial forms and recovering sacred relationships with customary feminine deities. Attention is focused on the creation of personal ritual practices that respond to contemporary decolonising and ecological contexts.
A mana wahine theoretical and methodological framework motivated by emancipatory agendas that seek to facilitate transformation is used. Key to mana wahine projects is the creation of space for Native women to define themselves and their own stories and knowledges. This is important because Native women’s voices, knowledge and ritual histories continue to be marginalised. Furthermore, debased colonial renditions of femininity, which have been reproduced, perpetuate patriarchal and colonial politics that engender discord in Native communities today.  
The study used a suite of complimentary methods to engage 45 Native women and men. Interviews and kōrero (discussion), ceremony, mana wahine wānanga (women’s sacred learning space), Native sacred site visits, solicited journals, collaboration in ritual theatre productions, and analysis of mana wahine artworks as discursive texts were employed to gather stories of spiritual continuation that are unique and largely unchartered in academia. 
The empirical material is organised around four themes in four different chapters. The first of these empirical chapters re-interprets colonial ethnographic material alongside karakia (incantations), mōteatea (songs), cosmological and tribal stories, to reveal bold examples of Māori female ritual leadership. The second empirical chapter comprises an analysis of key colonial processes that have attempted to erase Native women’s ritual ontologies and the strident expressions of Native women’s resistance to colonial imperatives. The third empirical chapter investigates the multiple channels through which Native women are restoring their ceremonial lives. The fourth chapter investigates rerenga atua (menstruation) rituals that celebrate the Native feminine body as a cosmological site of communion with feminine deities. 
The rich weave of Native women’s stories of ceremony, old and new, threads into decolonising Indigenous scholarship around the world that also seeks to recover the sacred feminine as a key site of Native sovereignty. These discussions reveal a self-renewing Native belief system based on vibrant and evolving rituals that respond directly to current socio-political, spiritual and ecological realities.

year: 2019