title: Māori and pacific infant and toddler cultural pedagogy: Reclaiming a cultural lens

authors: Glasgow, Ali

abstract: An Indigenous cultural renaissance emerged in the 1980’s in Aotearoa New Zealand. Communities established early childhood programmes that reflected native spirituality, values, and Indigenous knowledge, with instruction in local, Indigenous languages (Hunkin-Tuiletufuga, 2001). Indigenous communities sought ownership over the education of their children, within a culturally driven framework that focussed on retention of knowledge, language, and cultural identity.
These strong early stages have lost traction, with increasing numbers of Māori and Pacific community services unable to meet the rigorous regulatory criteria, assurance auditing processes, funding restraints, and other considerations that have impacted the numbers of families using these services. Nowadays, a mere percentage of those once in operation remain, with the majority of Māori and Pacific children and their families enrolling in mainstream early childhood education services (Ministry of Education, 2013).
Central to the educational success for Māori and Pacific children is an understanding that they are culturally located and the acknowledgement that effective education must encompass their culture. A cultural discourse gaining prominence reveals the need for culturally sound pedagogical practice for Māori and Pacific communities (Rameka & Glasgow, 2016; Rau & Ritchie, 2011). This trend is gaining impetus in the wider Pacific region (Glasgow, 2012), thus driving a movement for reclaiming and reframing education for Pacific peoples (Sanga, 2012).

text: Māori and pacific infant and toddler cultural pedagogy: Reclaiming a cultural lens An Indigenous cultural renaissance emerged in the 1980’s in Aotearoa New Zealand. Communities established early childhood programmes that reflected native spirituality, values, and Indigenous knowledge, with instruction in local, Indigenous languages (Hunkin-Tuiletufuga, 2001). Indigenous communities sought ownership over the education of their children, within a culturally driven framework that focussed on retention of knowledge, language, and cultural identity.
These strong early stages have lost traction, with increasing numbers of Māori and Pacific community services unable to meet the rigorous regulatory criteria, assurance auditing processes, funding restraints, and other considerations that have impacted the numbers of families using these services. Nowadays, a mere percentage of those once in operation remain, with the majority of Māori and Pacific children and their families enrolling in mainstream early childhood education services (Ministry of Education, 2013).
Central to the educational success for Māori and Pacific children is an understanding that they are culturally located and the acknowledgement that effective education must encompass their culture. A cultural discourse gaining prominence reveals the need for culturally sound pedagogical practice for Māori and Pacific communities (Rameka & Glasgow, 2016; Rau & Ritchie, 2011). This trend is gaining impetus in the wider Pacific region (Glasgow, 2012), thus driving a movement for reclaiming and reframing education for Pacific peoples (Sanga, 2012).

year: 2017

title: Māori Cultural Identity and Education

authors: Hawaikirangi-Pere, Charmaine

subjects: Identity

abstract: Underachievement of Māori students in mainstream schools has been a major topic of discussion by politicians and educational researchers in recent years. Research has shown that a secure cultural identity can enhance a person’s overall well-being and furthermore improve their chances of educational success. However, in reality, statistics show that a high percentage of the Māori population have little or no knowledge of their language and culture. The research question in this study will ask Māori whānau how they perceive cultural identity in relation to their children’s education.
Principles of Kaupapa Māori, Takepū and indigenous research and qualitative research methods have been used to ensure that participants were culturally and ethically respected. Participants interviewed in this study are members of my own whānau and some close friends. As an insider researcher I was committed to ensuring that my whānau were treated with respect and dignity throughout the research process. 
The interview data has exposed some unexpected issues specifically relating to their educational experiences and cultural identity. In the context of historical records and education for Māori, the findings of this study suggest that the educational experiences of Māori whānau have been, and continue to be, strongly influenced by government policies enforced before and during the period in which they attended school. All the whānau interviewed acknowledged their ethnic identity as Māori, however, most of them had little or no knowledge and understanding of Te Reo Māori nor had they taken part in cultural practices. Government policies restricted the use of the Māori language, disengaged them from their culture and curriculum provision limited expectations for both males and females. Mixed ethnicity and urbanisation were also identified as factors in the loss of their cultural identity. Data also shows that cultural identity loss has progressed on to future generations and influenced Māori whānau priorities and choice of school. 
The aim of this study is to provide educational policy makers with an in-depth understanding of the perspectives of Māori whānau determine their specific needs in education and propose some suggestions on how to improve achievement of Māori whānau in mainstream schools.

text: Māori Cultural Identity and Education Underachievement of Māori students in mainstream schools has been a major topic of discussion by politicians and educational researchers in recent years. Research has shown that a secure cultural identity can enhance a person’s overall well-being and furthermore improve their chances of educational success. However, in reality, statistics show that a high percentage of the Māori population have little or no knowledge of their language and culture. The research question in this study will ask Māori whānau how they perceive cultural identity in relation to their children’s education.
Principles of Kaupapa Māori, Takepū and indigenous research and qualitative research methods have been used to ensure that participants were culturally and ethically respected. Participants interviewed in this study are members of my own whānau and some close friends. As an insider researcher I was committed to ensuring that my whānau were treated with respect and dignity throughout the research process. 
The interview data has exposed some unexpected issues specifically relating to their educational experiences and cultural identity. In the context of historical records and education for Māori, the findings of this study suggest that the educational experiences of Māori whānau have been, and continue to be, strongly influenced by government policies enforced before and during the period in which they attended school. All the whānau interviewed acknowledged their ethnic identity as Māori, however, most of them had little or no knowledge and understanding of Te Reo Māori nor had they taken part in cultural practices. Government policies restricted the use of the Māori language, disengaged them from their culture and curriculum provision limited expectations for both males and females. Mixed ethnicity and urbanisation were also identified as factors in the loss of their cultural identity. Data also shows that cultural identity loss has progressed on to future generations and influenced Māori whānau priorities and choice of school. 
The aim of this study is to provide educational policy makers with an in-depth understanding of the perspectives of Māori whānau determine their specific needs in education and propose some suggestions on how to improve achievement of Māori whānau in mainstream schools.

year: 2013

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