title: Audit education for future professionals: Perceptions of New Zealand auditors

authors: Chaffey, Jenna

subjects: audit education

abstract: Audit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the economic position and operations of an organisation. The educational experience that future professionals receive in their tertiary study is important because it lays the pedagogical foundation for this role. The aim of this study is to evaluate those teaching practices, subjects and techniques that might be of value to future audit professionals. The analysis is uniquely from the perspective of the professional members who are most likely to benefit from students' experiences. The literature is used to identify relevant questions, and a survey of 360 professional auditors in New Zealand yielded a 36.4% response rate. A triangulated analysis of comments and scaled questions reveals that these professionals are concerned with communication, small business engagements and the relationships between, for example, risk and planning and independence and ethics. Findings also confirm the value of experiential and practice-informed learning and direct us to a few topics that may accommodate non-traditional teaching methods. Conclusions consider implications for teaching and future research.

text: Audit education for future professionals: Perceptions of New Zealand auditors Audit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the economic position and operations of an organisation. The educational experience that future professionals receive in their tertiary study is important because it lays the pedagogical foundation for this role. The aim of this study is to evaluate those teaching practices, subjects and techniques that might be of value to future audit professionals. The analysis is uniquely from the perspective of the professional members who are most likely to benefit from students' experiences. The literature is used to identify relevant questions, and a survey of 360 professional auditors in New Zealand yielded a 36.4% response rate. A triangulated analysis of comments and scaled questions reveals that these professionals are concerned with communication, small business engagements and the relationships between, for example, risk and planning and independence and ethics. Findings also confirm the value of experiential and practice-informed learning and direct us to a few topics that may accommodate non-traditional teaching methods. Conclusions consider implications for teaching and future research.

year: 2011

title: Biomechanics and subjective measures of recreational male runners in three shoes running outdoors: A randomised crossover study

authors: Hébert-Losier, Kim

subjects: comfort

abstract: We compared biomechanical and subjective data from outdoor running in: habitual (OWN), Saucony Endorphin Racer 2 minimal (FLAT) and Nike Vaporfly 4% (VP4) shoes. We also explored relationships between comfort measures and the collected data. Eighteen male recreational runners ran three 1.5-km trials outdoors, once per shoe. The first 1.1 km was run at a self-selected comfortable (slower) speed, and last 400 m at perceived 5-km race pace (faster). A GPS-enabled smartwatch, 15-m Optojump system, high-speed camera and tibial accelerometer collected biomechanical data. Subjective data on comfort, shoe properties and overall running experience were collected using visual analogue scales (VAS) and rankings. Cadence, leg stiffness and vertical stiffness were greater in FLAT than both OWN and VP4 at the slower speed (trivial to small ES). At both speeds, footstrike angles were smaller in FLAT (small to large ES), while propulsion phase was shorter in VP4 (moderate to large ES). FLAT was ranked as the least comfortable at the slower speed and most likely to cause injury, whereas OWN as the most comfortable and least likely to cause injury. Comfort was not significantly different at the faster speed between shoes. Comfort measures were more strongly correlated to subjective than biomechanical data. The two experimental shoes generally had non-significant or small effects on running biomechanics versus OWN. As VP4 are more like traditional than minimal shoes, these were perceived as more comfortable. Running speed appeared to affect subjective measures. Speed should be considered when prescribing and selecting shoes.

text: Biomechanics and subjective measures of recreational male runners in three shoes running outdoors: A randomised crossover study We compared biomechanical and subjective data from outdoor running in: habitual (OWN), Saucony Endorphin Racer 2 minimal (FLAT) and Nike Vaporfly 4% (VP4) shoes. We also explored relationships between comfort measures and the collected data. Eighteen male recreational runners ran three 1.5-km trials outdoors, once per shoe. The first 1.1 km was run at a self-selected comfortable (slower) speed, and last 400 m at perceived 5-km race pace (faster). A GPS-enabled smartwatch, 15-m Optojump system, high-speed camera and tibial accelerometer collected biomechanical data. Subjective data on comfort, shoe properties and overall running experience were collected using visual analogue scales (VAS) and rankings. Cadence, leg stiffness and vertical stiffness were greater in FLAT than both OWN and VP4 at the slower speed (trivial to small ES). At both speeds, footstrike angles were smaller in FLAT (small to large ES), while propulsion phase was shorter in VP4 (moderate to large ES). FLAT was ranked as the least comfortable at the slower speed and most likely to cause injury, whereas OWN as the most comfortable and least likely to cause injury. Comfort was not significantly different at the faster speed between shoes. Comfort measures were more strongly correlated to subjective than biomechanical data. The two experimental shoes generally had non-significant or small effects on running biomechanics versus OWN. As VP4 are more like traditional than minimal shoes, these were perceived as more comfortable. Running speed appeared to affect subjective measures. Speed should be considered when prescribing and selecting shoes.

year: 2023

title: Survivance as narrative identity: Voices from a Ngāti Tiipa oral history project

authors: Kukutai, Tahu

subjects: oral history

abstract: For Indigenous peoples, and Mäori specifically, storytelling and oral history are crucial to the survival of our collective identities, culture and language. Retold across generations, our stories are often explicit and interwoven narratives of personal and collective memories. Drawing on Native American scholar Gerald Vizenor’s (2009) concept of “survivance stories”, this article explores a set of three oral history narratives of kaumätua from Ngäti Tiipa, one of the 33 iwi and hapü of the Waikato-Tainui confederation. Our analysis reveals how enduring connections to the river and land, the retention of whänau practices and the intergenerational transmission of tüpuna names have shaped contemporary expressions of Ngäti Tiipa identity and belonging. We explore how these testimonies reveal survivance as a repeated theme that has its own nuanced interpretation in individual and collective tribal oral stories.

text: Survivance as narrative identity: Voices from a Ngāti Tiipa oral history project For Indigenous peoples, and Mäori specifically, storytelling and oral history are crucial to the survival of our collective identities, culture and language. Retold across generations, our stories are often explicit and interwoven narratives of personal and collective memories. Drawing on Native American scholar Gerald Vizenor’s (2009) concept of “survivance stories”, this article explores a set of three oral history narratives of kaumätua from Ngäti Tiipa, one of the 33 iwi and hapü of the Waikato-Tainui confederation. Our analysis reveals how enduring connections to the river and land, the retention of whänau practices and the intergenerational transmission of tüpuna names have shaped contemporary expressions of Ngäti Tiipa identity and belonging. We explore how these testimonies reveal survivance as a repeated theme that has its own nuanced interpretation in individual and collective tribal oral stories.

year: 2020