title: A classic case of test envy in sex offender risk assessment

authors: Boer, Douglas Pieter

subjects: sex offender

abstract: The SORAG, SVR-20, VRS-S0, STATIC99, SONAR, STABLE (see below for references), and other relatively similar risk prediction tools (RSVPTs) are just a few of the currently available risk assessment measures designed for use with sexual offenders. These instruments all purport to do a similar job – providing estimates of likelihood to recidivate – and most of the associated authors claim that their test, or their type of test, does a better job at risk assessment than the competition. This same debate exists among the experts of risk assessment for non-sexual violent offenders and the discussion from this paper can be extended to risk assessment in general.

text: A classic case of test envy in sex offender risk assessment The SORAG, SVR-20, VRS-S0, STATIC99, SONAR, STABLE (see below for references), and other relatively similar risk prediction tools (RSVPTs) are just a few of the currently available risk assessment measures designed for use with sexual offenders. These instruments all purport to do a similar job – providing estimates of likelihood to recidivate – and most of the associated authors claim that their test, or their type of test, does a better job at risk assessment than the competition. This same debate exists among the experts of risk assessment for non-sexual violent offenders and the discussion from this paper can be extended to risk assessment in general.

year: 2002-04

title: Calculating non-controlling interest in the presence of goodwill impairment

authors: Samkin, Grant

subjects: interest

abstract: Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries.

Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

Findings – The way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non-controlling interest in earnings, non-controlling interest, retained earnings and total equity.

Research limitations/implications – The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub-subsidiary.

Practical implications – Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non-controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

Originality/value – The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non-controlling interest is calculated under the different methods of valuing non-controlling interest.

text: Calculating non-controlling interest in the presence of goodwill impairment Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries.

Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

Findings – The way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non-controlling interest in earnings, non-controlling interest, retained earnings and total equity.

Research limitations/implications – The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub-subsidiary.

Practical implications – Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non-controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

Originality/value – The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non-controlling interest is calculated under the different methods of valuing non-controlling interest.

year: 2010

title: Relational and culturally responsive supervision of doctoral students working in Māori contexts: Inspirations from the Kingitanga

authors: Glynn, Ted

subjects: Relational and culturally responsive supervision

abstract: There is much to celebrate in the greatly increased number of Māori and non-Māori students in New Zealand tertiary institutions undertaking doctoral research on issues of importance to Māori.
However, in honouring their commitments to the Treaty of Waitangi, tertiary institutions need to ensure that Māori doctoral students and their Māori communities maintain their right to define their own research questions, research paradigms and methodologies. As supervisors of doctoral research students investigating issues of significance to Māori people, it is essential that we learn to position ourselves as visitors in someone else’s cultural space, as partners in the Treaty of Waitangi, and as co-constructors of knowledge and research methodology rather than as experts and gatekeepers (Berryman, SooHoo, & Nevin, 2013; Glynn, 2012).

This paper was occasioned by an invitation from the organisers of the annual Kingitanga Day cultural and educational programme at the University of Waikato. The Kingitanga movement has much to teach us about how to frame and conduct research that responds to long-standing injustices that have marginalised Māori people. The Kingitanga has inspired us through the resistance, resilience, agency and humility of its leaders in asserting their right to define the effects of historic and contemporary injustices, and the right to define their own responses to these injustices.

In this paper, we explore some of the relational and culturally responsive understandings we have arrived at from supervising the research of four doctoral candidates in Education (two Māori and two non-Māori). This research has been designed to promote the success and wellbeing of Māori students in mainstream schools, addressing historic and ongoing injustices experienced by Māori students and their whānau and communities.

text: Relational and culturally responsive supervision of doctoral students working in Māori contexts: Inspirations from the Kingitanga There is much to celebrate in the greatly increased number of Māori and non-Māori students in New Zealand tertiary institutions undertaking doctoral research on issues of importance to Māori.
However, in honouring their commitments to the Treaty of Waitangi, tertiary institutions need to ensure that Māori doctoral students and their Māori communities maintain their right to define their own research questions, research paradigms and methodologies. As supervisors of doctoral research students investigating issues of significance to Māori people, it is essential that we learn to position ourselves as visitors in someone else’s cultural space, as partners in the Treaty of Waitangi, and as co-constructors of knowledge and research methodology rather than as experts and gatekeepers (Berryman, SooHoo, & Nevin, 2013; Glynn, 2012).

This paper was occasioned by an invitation from the organisers of the annual Kingitanga Day cultural and educational programme at the University of Waikato. The Kingitanga movement has much to teach us about how to frame and conduct research that responds to long-standing injustices that have marginalised Māori people. The Kingitanga has inspired us through the resistance, resilience, agency and humility of its leaders in asserting their right to define the effects of historic and contemporary injustices, and the right to define their own responses to these injustices.

In this paper, we explore some of the relational and culturally responsive understandings we have arrived at from supervising the research of four doctoral candidates in Education (two Māori and two non-Māori). This research has been designed to promote the success and wellbeing of Māori students in mainstream schools, addressing historic and ongoing injustices experienced by Māori students and their whānau and communities.

year: 2015