title: Prem Sikka and the media: using the media to hold accountants to account

authors: Lawrence, Stewart R.

subjects: accountants

abstract: Purpose – The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social well-being. The intention is to go beyond the media exposes and appreciate the underlying pursuit of fairness and justice in society. 
Design/methodology/approach – The approach taken was journalistic in that it sought lots of direct quotations. Such quotations, both from the professor and the responses of his audience, are available through web sites. A telephone interview was conducted with the professor. The paper attempts to place his work in a social context by providing some personal background information. 
Findings – Prem Sikka's media “blogs” bring forth strong reactions. He tends to polarise people. The purpose of his media releases is to generate opposing reactions in the pursuit of an open and democratic process. By focusing on the darker side of accounting practices, Prem Sikka highlights the political aspects of accounting as accounting language that may be considered as a language of fiction. He writes from the perspective of those who least benefit from current practices and against the powerful elites who benefit from current societal arrangements. His media articles have significant potential in facilitating change for best practices in accounting services to society in a manner that truly reflects the “public interest” that accountants as a professional group ascribe to. Whether this is realised depends on how counter accounts and critiques disseminated connect with common sense of people. 
Originality/value – The originality is a derivative of Prem Sikka's work. The paper simply tries to understand and explain how Prem Sikka uses the media to hold accountants to account. It illustrates his unique ability to identify and confront the important issues surrounding accounting practice. It adds support to his challenge to accountants to engage with issues of fairness and justice in society. Analysis bringing out accounting's ambiguous and conflict-enhancing functioning for the socio-political order has been especially scarce. Such writings of Sikka challenges the status quo of accountants where their charters indicate that they are a professional group that have “public interest” as their key priority but which have been illustrated otherwise by Sikka's media accounts as “dark and secretive practices” that benefit only the privileged few.

text: Prem Sikka and the media: using the media to hold accountants to account Purpose – The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social well-being. The intention is to go beyond the media exposes and appreciate the underlying pursuit of fairness and justice in society. 
Design/methodology/approach – The approach taken was journalistic in that it sought lots of direct quotations. Such quotations, both from the professor and the responses of his audience, are available through web sites. A telephone interview was conducted with the professor. The paper attempts to place his work in a social context by providing some personal background information. 
Findings – Prem Sikka's media “blogs” bring forth strong reactions. He tends to polarise people. The purpose of his media releases is to generate opposing reactions in the pursuit of an open and democratic process. By focusing on the darker side of accounting practices, Prem Sikka highlights the political aspects of accounting as accounting language that may be considered as a language of fiction. He writes from the perspective of those who least benefit from current practices and against the powerful elites who benefit from current societal arrangements. His media articles have significant potential in facilitating change for best practices in accounting services to society in a manner that truly reflects the “public interest” that accountants as a professional group ascribe to. Whether this is realised depends on how counter accounts and critiques disseminated connect with common sense of people. 
Originality/value – The originality is a derivative of Prem Sikka's work. The paper simply tries to understand and explain how Prem Sikka uses the media to hold accountants to account. It illustrates his unique ability to identify and confront the important issues surrounding accounting practice. It adds support to his challenge to accountants to engage with issues of fairness and justice in society. Analysis bringing out accounting's ambiguous and conflict-enhancing functioning for the socio-political order has been especially scarce. Such writings of Sikka challenges the status quo of accountants where their charters indicate that they are a professional group that have “public interest” as their key priority but which have been illustrated otherwise by Sikka's media accounts as “dark and secretive practices” that benefit only the privileged few.

year: 2010

title: Local and distant Pacific climate signals in cave hydrochemistry: Waipuna cave, New Zealand

authors: Nava, Cinthya

abstract: In this study, the preliminary results of monitoring at Waipuna cave, New Zealand, are introduced to support the development of speleothem paleoclimate archives of long-term variability in the El Niño-Southern Oscillation (ENSO) and teleconnections to high southern latitudes. Waipuna cave is located in Waitomo region, North Island, NZ, which in turn is situated at the southwestern fringe of the Pacific Ocean, an area highly sensitive to ENSO and the southern Westerlies (Shulmeister et al 2004). Monitoring of current surface and in-cave microclimate parameters help us to understand and interpret the conditions under which geochemical proxies were incorporated into the speleothem and quantify climate-speleothem transfer functions.

text: Local and distant Pacific climate signals in cave hydrochemistry: Waipuna cave, New Zealand In this study, the preliminary results of monitoring at Waipuna cave, New Zealand, are introduced to support the development of speleothem paleoclimate archives of long-term variability in the El Niño-Southern Oscillation (ENSO) and teleconnections to high southern latitudes. Waipuna cave is located in Waitomo region, North Island, NZ, which in turn is situated at the southwestern fringe of the Pacific Ocean, an area highly sensitive to ENSO and the southern Westerlies (Shulmeister et al 2004). Monitoring of current surface and in-cave microclimate parameters help us to understand and interpret the conditions under which geochemical proxies were incorporated into the speleothem and quantify climate-speleothem transfer functions.

year: 2018

title: Te kū o te kupu

authors: Raerino, Heddell Robert

subjects: Māori language

abstract: Ko tēnei tuhingaroa, he rangahau hai wherawhera ake i te āhuatanga o te reo Māori, e kiia ana ko tōna oro, me te kū o ngā kupu kōrero o taua reo. Ko te aronga whakaaro o tēnei rangahau, he rapu i tētahi āhuatanga kāore anō kia tirotirohia, kia tuhia rānei mō te reo Māori. Ehara tēnei rangahau i te kaupapa, i te mahi hou. Otirā, kai te whai te kaituhi i ngā rangahau kua oti kē i wētahi tohunga te wānanga mō wētahi atu reo. Ko tā te kaituhi he whai i ngā tauira a te hunga wetewete reo nei, ka uwhi ai ki runga i te reo Māori hai āwhina i ngā tātaritanga ā te kaituhi mō tōna ake reo, arā, te reo Māori.

Kai te upoko tuatahi ka whaia ngā rerenga whakaaro i pūpū ake ai te taitara 'te kū o te kupu' mō tēnei mahi rangahau. Inā ka tirohia i ahu ngā oro o te reo mai i whea e ai ki tā te Māori wānanga. Mai i ngā oro ka puta ko ngā ku o ngā kupu me ngā kupu o ngā rārangi kōrero.

Hai te upoko tuarua ka tirohia ngā kōrero kua tuhia e ngā tohunga wetewete reo e pā ana ki te kaupapa o tēnei tuhingaroa, arā, te kū o te kupu. Ko ngā tirohanga mō te reo ake, arā, i ahu mai i whea, he aha ōna momo whakaata me tōna pakaritanga ka tirohia i roto i te upoko tuatoru.

Mai i ngā momo whakaata o te reo i roto i ngā momo waiata, ka āta tahuri te kaituhi ki te whakawhānui haere i tana wetewete me tāna tūhononga i ngā rerenga me ngā pekanga o te ku o te kupu.

Kai te upoko tuarima ka tirohia ngā whāinga me ngā aronga ā wētahi kaitito
waiata Māori me wētahi kaikōrero i te reo Māori, mō ō rātau māramatanga ki ngā kū me ngā oro o te reo Māori.

Kai te upoko tuaono e whāriki ana wētahi tauira kōrero Māori, hai whakaata i ngā momo orōmāhara, oro ohorere, ororite, kupu whakahuarua me wērā atu tauira whakaahua i ngā kū o te kupu me ngā oro o te reo Māori.

Ko ngā hua o tēnei rangahau, o tēnei tuhingaroa ka kitea i roto i te upoko
tuawhitu. Kōinei te whakakopinga o tēnei mahi.

text: Te kū o te kupu Ko tēnei tuhingaroa, he rangahau hai wherawhera ake i te āhuatanga o te reo Māori, e kiia ana ko tōna oro, me te kū o ngā kupu kōrero o taua reo. Ko te aronga whakaaro o tēnei rangahau, he rapu i tētahi āhuatanga kāore anō kia tirotirohia, kia tuhia rānei mō te reo Māori. Ehara tēnei rangahau i te kaupapa, i te mahi hou. Otirā, kai te whai te kaituhi i ngā rangahau kua oti kē i wētahi tohunga te wānanga mō wētahi atu reo. Ko tā te kaituhi he whai i ngā tauira a te hunga wetewete reo nei, ka uwhi ai ki runga i te reo Māori hai āwhina i ngā tātaritanga ā te kaituhi mō tōna ake reo, arā, te reo Māori.

Kai te upoko tuatahi ka whaia ngā rerenga whakaaro i pūpū ake ai te taitara 'te kū o te kupu' mō tēnei mahi rangahau. Inā ka tirohia i ahu ngā oro o te reo mai i whea e ai ki tā te Māori wānanga. Mai i ngā oro ka puta ko ngā ku o ngā kupu me ngā kupu o ngā rārangi kōrero.

Hai te upoko tuarua ka tirohia ngā kōrero kua tuhia e ngā tohunga wetewete reo e pā ana ki te kaupapa o tēnei tuhingaroa, arā, te kū o te kupu. Ko ngā tirohanga mō te reo ake, arā, i ahu mai i whea, he aha ōna momo whakaata me tōna pakaritanga ka tirohia i roto i te upoko tuatoru.

Mai i ngā momo whakaata o te reo i roto i ngā momo waiata, ka āta tahuri te kaituhi ki te whakawhānui haere i tana wetewete me tāna tūhononga i ngā rerenga me ngā pekanga o te ku o te kupu.

Kai te upoko tuarima ka tirohia ngā whāinga me ngā aronga ā wētahi kaitito
waiata Māori me wētahi kaikōrero i te reo Māori, mō ō rātau māramatanga ki ngā kū me ngā oro o te reo Māori.

Kai te upoko tuaono e whāriki ana wētahi tauira kōrero Māori, hai whakaata i ngā momo orōmāhara, oro ohorere, ororite, kupu whakahuarua me wērā atu tauira whakaahua i ngā kū o te kupu me ngā oro o te reo Māori.

Ko ngā hua o tēnei rangahau, o tēnei tuhingaroa ka kitea i roto i te upoko
tuawhitu. Kōinei te whakakopinga o tēnei mahi.

year: 2000