title: The political economy of convergence: The case of IFRS for SMEs.

authors: Devi, Susela Selvaraj

subjects: accounting

abstract: This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012).

text: The political economy of convergence: The case of IFRS for SMEs. This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012).

year: 2014

title: Inferential tests and modelling of functional trait convergence along environmental gradients

authors: Joshi, Chaitanya

subjects: Bayes factors

abstract: The motivation for this paper comes from a recent study which indicated that the influence of environmental filtering should increase with decreasing soil fertility, based on the premise that individuals will employ a resource-retentive strategy in a less productive ecosystem. Mean annual temperature (MAT) is one indicator of the productivity of the ecosystem. We aim to build a more accurate model of environmental filter and want to statistically test whether the environmental filter is stronger when the MAT is lower compared to when it is higher. Our findings throw an interesting insight into how the trait variability changes as a function of MAT and how it could be better modelled.

text: Inferential tests and modelling of functional trait convergence along environmental gradients The motivation for this paper comes from a recent study which indicated that the influence of environmental filtering should increase with decreasing soil fertility, based on the premise that individuals will employ a resource-retentive strategy in a less productive ecosystem. Mean annual temperature (MAT) is one indicator of the productivity of the ecosystem. We aim to build a more accurate model of environmental filter and want to statistically test whether the environmental filter is stronger when the MAT is lower compared to when it is higher. Our findings throw an interesting insight into how the trait variability changes as a function of MAT and how it could be better modelled.

year: 2013

title: Te aho tapu: Mātauranga a Māui ancient knowledge and preserving culture through practice

authors: Keelan-Peebles, Jacqueline Roberta

abstract: I am Māui I am not Māori. Reclamation of identity as uri o Māui-tikitiki-a-Taranga is the ngako of  this creative thesis, in response to the question, ‘who were we before and what is Māuitanga’? 
Due to its paucity my intention is to revive its frequency in restoration to its rightful status in this way; the tools to navigate authentication is through the lens of mātauranga Māui, embedded in kōrero tawhito, traditional cultural practice, lived experience and whakapapa. Validation is  founded in our iwi repositories, pūrākau, ngā waiata, mōteatea, karakia, whaikōrero, rituals of encounter and the arts.
Raranga as the creative vehicle affords the means to analogize kaupapa Māui. The creation of a Kākahu/Korowai is the appropriate representation as its significance aligns itself with the mantle of honour due to rangatira living and those who have passed. 
Exploration of kaupapa Māui infrastructure is fundamental to unravelling multi-faceted cultural narratives. These are the mechanisms to the reclamation of who we were before and to answer the question of Māuitanga. Ultimately to claim and to restore my heritage, to reinstate the common use of an ancient iwi, te iwi ‛Māui’.

text: Te aho tapu: Mātauranga a Māui ancient knowledge and preserving culture through practice I am Māui I am not Māori. Reclamation of identity as uri o Māui-tikitiki-a-Taranga is the ngako of  this creative thesis, in response to the question, ‘who were we before and what is Māuitanga’? 
Due to its paucity my intention is to revive its frequency in restoration to its rightful status in this way; the tools to navigate authentication is through the lens of mātauranga Māui, embedded in kōrero tawhito, traditional cultural practice, lived experience and whakapapa. Validation is  founded in our iwi repositories, pūrākau, ngā waiata, mōteatea, karakia, whaikōrero, rituals of encounter and the arts.
Raranga as the creative vehicle affords the means to analogize kaupapa Māui. The creation of a Kākahu/Korowai is the appropriate representation as its significance aligns itself with the mantle of honour due to rangatira living and those who have passed. 
Exploration of kaupapa Māui infrastructure is fundamental to unravelling multi-faceted cultural narratives. These are the mechanisms to the reclamation of who we were before and to answer the question of Māuitanga. Ultimately to claim and to restore my heritage, to reinstate the common use of an ancient iwi, te iwi ‛Māui’.

year: 2022