title: Ethics research: An accounting educator's perspective

authors: Van Peursem, Karen A.

subjects: accounting education

abstract: This review of ethics education in accounting shows the contributions of, and gaps in, existing work. The investigation can contribute directly to an ethics educational program, while shedding light on topics that could be usefully extended. The paper is structured uniquely for educational interests by forming primary categories around the needs of the educational manager and the classroom educator; subcategories are drawn from the literature itself. The analysis anchors on McDonald and Donleavy's (1995) review and looks to studies published in the decade between 1995 and early 2005.

text: Ethics research: An accounting educator's perspective This review of ethics education in accounting shows the contributions of, and gaps in, existing work. The investigation can contribute directly to an ethics educational program, while shedding light on topics that could be usefully extended. The paper is structured uniquely for educational interests by forming primary categories around the needs of the educational manager and the classroom educator; subcategories are drawn from the literature itself. The analysis anchors on McDonald and Donleavy's (1995) review and looks to studies published in the decade between 1995 and early 2005.

year: 2006

title: Restiad bog development and nutrient dynamics of the dominant species

authors: Clarkson, Beverley R.

subjects: bog succession

abstract: Vegetation and peat in lowland restiad (dominated by Restionaceae) raised bogs on North Island (Waikato region) and Chatham Island, New Zealand, were sampled to investigate the main environmental controls of pattern and change. Vegetation classification based on a chronosequence of Waikato restiad bogs revealed a sequence from sedges, through Empodisma minus, the main peatforming restiad, to phases dominated by a second restiad, Sporadanthus ferrugineus. The sequence paralleled temporal successional patterns and was used for interpreting plant-nutrient dynamics along a successional gradient. As succession proceeds, von Post (an index of peat decomposition), total P, total N and % ash in peat decrease. Empodisma was considered to be the key species in restiad bog development. It is tolerant of a wide environmental range, establishing early in minerotrophic wetlands to initiate restiad bog development, and persisting through to late ombrotrophic phases. On Chatham Island, the ecological role of Sporadanthus traversii in restiad bog development is similar to Empodisma in Waikato, being the main peat former and occupying a wide environmental range. Peat under S. traversii had significantly higher total N, total K, available P, bulk density and von Post, and lower pH than Waikato peats under S. ferrugineus or Empodisma. This was attributed to a strong oceanic influence and long history of sea-bird nutrient inputs. 
Nutrient responses in the heath and restiad components of the bog were compared by measuring plant ¹⁵N natural abundance across N and P gradients. Heath shrubs revealed considerable isotopic variation (-2.03 to - 15.55 for Leptospermum scoparium), with foliar δ¹⁵N strongly positively correlated with P concentrations in foliage and peat. In contrast, restiad species revealed little isotopic variation, with Empodisma and S. traversii having δ¹⁵N levels around 0‰, and S. ferrugineus being significantly more depleted (mean -4.97‰). The differences in ii isotopic signatures between heath shrubs and restiads were linked to contrasting nutrient demands, acquisition mechanisms, and root morphology. Leptospermum shrubs on low nutrient peats were stunted, with low foliar %P and high N:P ratios, suggesting they were P-limited. The concurrence of δ¹⁵N depletion and %P in plant tissues suggests N fractionation is promoted by P limitation. In contrast, the constancy in δ¹⁵N of the restiad species through the nutrient gradients indicates these may not be P-limited. 
The contrasting δ¹⁵N signatures of co-habiting Empodisma and S. ferrugineus in late successional bogs suggest the species are accessing different sources of N. Empodisma has a thick layer of cluster roots overlying the deeper S. ferrugineus roots, and would be better positioned to intercept aerially derived N. The hypothesis that this root disposition allows Empodisma to preferentially access the primary N input from rainfall was tested using a ¹⁵N-enriched tracer. At plots codominated by Empodisma and S.ferrugineus, 1.6 mmoles m-2 of 99 atom% excess ¹⁵N as (NH4)2S04 was applied to the peat surface, followed by deionised water, simulating a rainfall event of 34 mm. After 5 hours, cores were harvested and analysed for ¹⁵N. Approximately 90% of the recovered isotope was in the upper Empodisma root layer. Seven weeks after tracer application, young shoots of Empodisma were significantly enriched whereas adjacent Sporadanthus shoots were not. The results confirm that species acquire nutrients from different rooting zones, with Empodisma accessing nutrients at the surface from rainfall and S. ferrugineus acquiring nutrients from deeper peat layers. Niche differentiation facilitates species co-existence, which, on a successional time scale, may be a mechanism for slowing the rate of competitive displacement.

text: Restiad bog development and nutrient dynamics of the dominant species Vegetation and peat in lowland restiad (dominated by Restionaceae) raised bogs on North Island (Waikato region) and Chatham Island, New Zealand, were sampled to investigate the main environmental controls of pattern and change. Vegetation classification based on a chronosequence of Waikato restiad bogs revealed a sequence from sedges, through Empodisma minus, the main peatforming restiad, to phases dominated by a second restiad, Sporadanthus ferrugineus. The sequence paralleled temporal successional patterns and was used for interpreting plant-nutrient dynamics along a successional gradient. As succession proceeds, von Post (an index of peat decomposition), total P, total N and % ash in peat decrease. Empodisma was considered to be the key species in restiad bog development. It is tolerant of a wide environmental range, establishing early in minerotrophic wetlands to initiate restiad bog development, and persisting through to late ombrotrophic phases. On Chatham Island, the ecological role of Sporadanthus traversii in restiad bog development is similar to Empodisma in Waikato, being the main peat former and occupying a wide environmental range. Peat under S. traversii had significantly higher total N, total K, available P, bulk density and von Post, and lower pH than Waikato peats under S. ferrugineus or Empodisma. This was attributed to a strong oceanic influence and long history of sea-bird nutrient inputs. 
Nutrient responses in the heath and restiad components of the bog were compared by measuring plant ¹⁵N natural abundance across N and P gradients. Heath shrubs revealed considerable isotopic variation (-2.03 to - 15.55 for Leptospermum scoparium), with foliar δ¹⁵N strongly positively correlated with P concentrations in foliage and peat. In contrast, restiad species revealed little isotopic variation, with Empodisma and S. traversii having δ¹⁵N levels around 0‰, and S. ferrugineus being significantly more depleted (mean -4.97‰). The differences in ii isotopic signatures between heath shrubs and restiads were linked to contrasting nutrient demands, acquisition mechanisms, and root morphology. Leptospermum shrubs on low nutrient peats were stunted, with low foliar %P and high N:P ratios, suggesting they were P-limited. The concurrence of δ¹⁵N depletion and %P in plant tissues suggests N fractionation is promoted by P limitation. In contrast, the constancy in δ¹⁵N of the restiad species through the nutrient gradients indicates these may not be P-limited. 
The contrasting δ¹⁵N signatures of co-habiting Empodisma and S. ferrugineus in late successional bogs suggest the species are accessing different sources of N. Empodisma has a thick layer of cluster roots overlying the deeper S. ferrugineus roots, and would be better positioned to intercept aerially derived N. The hypothesis that this root disposition allows Empodisma to preferentially access the primary N input from rainfall was tested using a ¹⁵N-enriched tracer. At plots codominated by Empodisma and S.ferrugineus, 1.6 mmoles m-2 of 99 atom% excess ¹⁵N as (NH4)2S04 was applied to the peat surface, followed by deionised water, simulating a rainfall event of 34 mm. After 5 hours, cores were harvested and analysed for ¹⁵N. Approximately 90% of the recovered isotope was in the upper Empodisma root layer. Seven weeks after tracer application, young shoots of Empodisma were significantly enriched whereas adjacent Sporadanthus shoots were not. The results confirm that species acquire nutrients from different rooting zones, with Empodisma accessing nutrients at the surface from rainfall and S. ferrugineus acquiring nutrients from deeper peat layers. Niche differentiation facilitates species co-existence, which, on a successional time scale, may be a mechanism for slowing the rate of competitive displacement.

year: 2005

title: Strawmen and the decolonisation of the academy

authors: Tauri, Juan Marcellus

subjects: Social justice

abstract: For this piece I take as my point of departure Biko Agozino’s response to a series of questions posed by a member of the audience, to a panel he was a member of during this time in New Zealand. The panel in question was part of the launch of a new journal, Decolonisation of Criminology and Justice, at AUT University, Auckland in June 2018. Biko was invited to give a speech at the launch of the journal, and participate in a panel discussion on the broad theme of ‘decolonising criminology and criminal justice’.

text: Strawmen and the decolonisation of the academy For this piece I take as my point of departure Biko Agozino’s response to a series of questions posed by a member of the audience, to a panel he was a member of during this time in New Zealand. The panel in question was part of the launch of a new journal, Decolonisation of Criminology and Justice, at AUT University, Auckland in June 2018. Biko was invited to give a speech at the launch of the journal, and participate in a panel discussion on the broad theme of ‘decolonising criminology and criminal justice’.

year: 2019-07-10