title: Olsemwanem kastom blong tring kava i save afektem tingting blong man mo wei we man i draev (Traditional kava-drinking, cognition and driver fitness)

authors: Aporosa, S. 'Apo'

abstract: Kava, we oli singautem tu se ‘plant blong ol god’, hemi gro plante long ol tropikol aelan blong Pacific.  Ol man oli yusum kava olsem lokol meresin. Mo tu, oli kranem rus blong hem, afta strenem long wota blong oli save tring blong mekem oli fil rilaks. Long saed blong kastom, kava i kat impotent mining, be naoia we man i stap tring tumas kava, i kat wari i kamaot from ifekt blong hem long saed blong seifti taem man i draev. Dokta ‘Apo’ Aporosa, we hemi stap karem aut risej long Waikato University long Aotearoa New Zealand, hemi bin stadi wei we kava i afektem tingting blong man taem man i draev. 

(Kava, or ‘the plant of the gods’, grows widely across tropical Moananuiākea (the Pacific). Used in traditional medicine, its roots are also pounded and strained through water to make a drink with relaxant effects. Kava has deep cultural significance, but because it is drunk in large quantities over several hours, concerns have been raised about its effects on driver safety. Dr ‘Apo’ Aporosa, a Research Fellow at the University of Waikato in New Zealand, has studied the impact of traditional kava use on cognition and its implications for driver fitness. The findings of that research are presented here in Bislama/Pidgeon language.)

text: Olsemwanem kastom blong tring kava i save afektem tingting blong man mo wei we man i draev (Traditional kava-drinking, cognition and driver fitness) Kava, we oli singautem tu se ‘plant blong ol god’, hemi gro plante long ol tropikol aelan blong Pacific.  Ol man oli yusum kava olsem lokol meresin. Mo tu, oli kranem rus blong hem, afta strenem long wota blong oli save tring blong mekem oli fil rilaks. Long saed blong kastom, kava i kat impotent mining, be naoia we man i stap tring tumas kava, i kat wari i kamaot from ifekt blong hem long saed blong seifti taem man i draev. Dokta ‘Apo’ Aporosa, we hemi stap karem aut risej long Waikato University long Aotearoa New Zealand, hemi bin stadi wei we kava i afektem tingting blong man taem man i draev. 

(Kava, or ‘the plant of the gods’, grows widely across tropical Moananuiākea (the Pacific). Used in traditional medicine, its roots are also pounded and strained through water to make a drink with relaxant effects. Kava has deep cultural significance, but because it is drunk in large quantities over several hours, concerns have been raised about its effects on driver safety. Dr ‘Apo’ Aporosa, a Research Fellow at the University of Waikato in New Zealand, has studied the impact of traditional kava use on cognition and its implications for driver fitness. The findings of that research are presented here in Bislama/Pidgeon language.)

year: 2023

title: SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study

authors: Wijekoon, Nisansala

abstract: Purpose: This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach: Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others. Findings: The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions. Research limitations/implications: Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved. Practical implications: The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting. Social implications: This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries. Originality/value: Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

text: SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study Purpose: This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach: Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others. Findings: The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions. Research limitations/implications: Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved. Practical implications: The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting. Social implications: This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries. Originality/value: Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

year: 2023-05-16

title: Editorial

authors: Clarkin-Phillips, Jeanette

abstract: As New Zealand contemplates wholesale review of the formal schooling system and the leadership implications thereof, the winds of educational change begin to swirl. Not the persistent, yet gentle flutter of change that evolves the educational landscape in almost imperceptible ways, but tumultuous paradigmatic gales that potentially change it beyond all recognition. Heralded by politicians, economists and capitalists, there is little doubt that the 1989 neoliberal tempest wrought havoc on notions of community and profession. The whirlwind shift from social democracy to market competition, managerialism and performativity saw critical voices silenced and educators disparagingly positioned as self-interested providers. In the rush to legislate Tomorrow’s Schools, 18,000 submissions remained unanalysed and therein lies a crucial lesson: we ignore research at our peril. As educators, we have a moral obligation to generate, disseminate and critique understandings of leadership, policy and practice; to remain open to counter perspectives; and to contribute positively and hopefully to research that empowers and emancipates. Consistent with JELPP’s commitment to honouring diversity in leadership focus, setting, and authorship, articles in this year’s general edition offer fresh insight into topics of interconnected and perennial importance: native knowledge, instructional leadership, indigenous teachers, appraisal, professional values, and safe schools.

text: Editorial As New Zealand contemplates wholesale review of the formal schooling system and the leadership implications thereof, the winds of educational change begin to swirl. Not the persistent, yet gentle flutter of change that evolves the educational landscape in almost imperceptible ways, but tumultuous paradigmatic gales that potentially change it beyond all recognition. Heralded by politicians, economists and capitalists, there is little doubt that the 1989 neoliberal tempest wrought havoc on notions of community and profession. The whirlwind shift from social democracy to market competition, managerialism and performativity saw critical voices silenced and educators disparagingly positioned as self-interested providers. In the rush to legislate Tomorrow’s Schools, 18,000 submissions remained unanalysed and therein lies a crucial lesson: we ignore research at our peril. As educators, we have a moral obligation to generate, disseminate and critique understandings of leadership, policy and practice; to remain open to counter perspectives; and to contribute positively and hopefully to research that empowers and emancipates. Consistent with JELPP’s commitment to honouring diversity in leadership focus, setting, and authorship, articles in this year’s general edition offer fresh insight into topics of interconnected and perennial importance: native knowledge, instructional leadership, indigenous teachers, appraisal, professional values, and safe schools.

year: 2019