Development of university and professional accountancy education in New Zealand

University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early years this is not so now. In attempting to meet the requirements of the profession and develop independent programmes the universities have been forced into an uneasy compromise. Those United States institutions which have recently created Professional Schools of Accounting may well find themselves similarly placed in the near future

The Genesis of Accounting in Indonesia: the Dutch Colonialism in the Early 17th Century

The concern of this paper is historical: it is an inquiry into aspects of the emergence of accounting in Indonesia. Although the earliest forms and use of money can be traced back to the Moslem (the 7th century) and even the Hindu (the 4th century) periods in Indonesia, little evidence has been found to indicate the early development of record-keeping. It is argued that the early establishment of the Dutch East Indies Company (1609), undoubtedly, is a starting point in the adoption of modern techniques of bookkeeping and that its development has been heavily moulded by the political, social, and economic penetration of Dutch colonialism in Indonesia

Devising Classificatory Frameworks of Accountings’ Consequences: An illustrative Pacific study of the economic, social, cultural and natural

Purpose: Applications of accounting ideas and practices invariably have consequences. The people in any way responsible for these applications cannot know all possible consequences; however, this predicament is yet more reason to anticipate as many as possible, and behave accordingly. Our article responds to arguments that in order to increase the impact of research into accounting ideas and practices, researchers should give greater priority than hitherto to knowing about the consequences of accountings. Method: We deal with the concept of consequences and exemplify how appreciating them is an interpretative process. We illustrate this process through studying an identity longitudinally, taking an eclectic approach and making liberal use of theoretical perspectives. Our empirical materials are from Nikunau Island and where I-Nikunau (i.e., indigenes of Nikunau) Diaspora reside—Tarawa Atoll, and other Pacific locations and Great Britain— along with further places where accounting usages affecting them have emanated (e.g., Rome, Washington and Manila). These usages relate to industrial hunting of marine life, trading for copra, mining for fertiliser, religion making, civilising and developing the people through colonial governance, and developing and emerging their economy with aid from neoimperial organisations. Findings: We argue that accounting usages have caused or possibilitated wide-ranging and far-reaching alterations to life among I-Nikunau, including that the majority now lives outside Nikunau. These alterations may be regarded as consequences of accounting usages, albeit in conjunction with those of many other actions, events, etc. Having drawn terms from a range of disciplines, we classify the consequences as macro- and micro-economic, distributional, organisational, political, social, environmental, societal, cultural, educational, geographical, demographical, spiritual, nutritional and biological, and we present these 15 classes in a framework specific to I-Nikunau. Originality: We commend our approach to other researchers of accounting and other disciplines in order to induce equivalent classificatory frameworks relevant to their identities of study. We also put forward a canoe metaphor to help shape researchers’ endeavours and qualify a definition of accounting to help users of accounting technology to have greater consideration for accountings’ consequences

Preliminary report of a gas conditioner to improve operational reliability of cryotherapy in developing countries

BACKGROUND: Cryotherapy is a safe, affordable, and effective method of treatment for cervical intraepithelial neoplasia. In some low-resource settings, environmental conditions or qualities of the refrigerant gas can lead to blockage of cryotherapy equipment, terminating treatment. A prototype of a gas conditioner to prevent operational failure was designed, built, and field tested. METHODS: The prototype conditioner device consists of an expansion chamber that filters and dries the refrigerant gas. Users in Peru and Kenya reported on their experience with the prototype conditioner. In Ghana, simulated cryotherapy procedures were used to test the effects of the prototype conditioner, as well as the commonly used "cough technique." RESULTS: Anecdotal reports from field use of the device were favorable. During simulated cryotherapy, the prevalence of blockage during freezing were 0% (0/25) with the device alone, 23.3% (7/30) with the cough technique alone, 5.9% (1/17) with both, and 55.2% (16/29) with neither (Pearson's Chi square = 26.6, df = 3, p < 0.001 (comparison amongst all groups)). CONCLUSION: This prototype design of a cryotherapy gas conditioner is a potential solution for low-resource settings that are experiencing cryotherapy device malfunction

Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development

Awareness of HPV and cervical cancer prevention among Cameroonian healthcare workers

<p>Abstract</p> <p>Background</p> <p>Cervical cancer, although largely preventable, remains the most common cause of cancer mortality among women in low-resource countries.</p> <p>The objective of this study was to assess knowledge and awareness of cervical cancer prevention among Cameroonian healthcare workers.</p> <p>Methods</p> <p>A cross-sectional self-administered questionnaire in 5 parts with 46 items regarding cervical cancer etiology and prevention was addressed to healthcare workers in six hospitals of Yaoundé, Cameroon. The investigators enlisted heads of nursing and midwifery to distribute questionnaires to their staff, recruited doctors individually, in hospitals and during conferences and distributed questionnaires to students in Yaoundé University Hospital and Medical School. Eight hundred and fifty questionnaires were distributed, 401 collected. Data were analyzed with SPSS version 16.0. Chi-square tests were used and P-values < 0.05 were considered significant.</p> <p>Results</p> <p>Mean age of respondents was 38 years (range 20-71 years). Most participants were aware that cervical cancer is a major public health concern (86%), were able to identify the most important etiological factors (58%) and believed that screening may prevent cervical cancer (90%) and may be performed by Pap test (84%). However, less than half considered VIA or HPV tests screening tests (38 and 47%, respectively). Knowledge about cancer etiology and screening was lowest among nurse/midwives.</p> <p>Conclusion</p> <p>Knowledge of cervical cancer and prevention by screening showed several gaps and important misconceptions regarding screening methods.</p> <p>Creating awareness among healthcare workers on risk factors and current methods for cervical cancer screening is a necessary step towards implementing effective prevention programs.</p

Towards Urban Geopolitics of Encounter: Spatial Mixing in Contested Jerusalem

The extent to which 'geographies of encounter' facilitate tolerance of diversity and difference has long been a source of debate in urban studies and human geography scholarship. However, to date this contestation has focused primarily on hyper-diverse cities in the global north-west. Adapting this debate to the volatile conditions of the nationally-contested city, this paper explores intergroup encounters between Israelis and Palestinians in Jerusalem. The paper suggests that in the context of hyper-polarisation of the nationally-contested urban space, the study of encounter should focus on macro-scale structural forces. In Jerusalem, we stress the role of ethnonationality and neoliberalism as key producers of its asymmetric and volatile yet highly resilient geography of intergroup encounters. In broader sense, as many cities worldwide experience a resurgence of ethnonationalism, illuminating the structural production of encounter may demarcate a broader function for reading contemporary urban geopolitics

What Regulation, Who Pays? Public Attitudes to Charity Regulation in England and Wales

Funding for England and Wales’ Charity Commission has been cut by 48% between 2007 and 2016, impacting on its ability to deliver its core regulatory functions. Conversations around what charity regulation should look like and how it should be funded have therefore gained momentum. These debates, however, are not limited to England and Wales and in this paper we contribute to them by exploring public attitudes to these questions, presenting the findings of four focus groups. We find that while public knowledge of charity regulation is low, people are nonetheless clear that charities should be regulated. There is no clear preferred method of funding a charity regulator and a significant amount of complexity and nuance in public attitudes. People trust charities, but this can be eroded if they do not have confidence in how they operate. A visibly effective regulator supporting and supported by charities is central to maintaining trust

Beyond incommensurability: Jerusalem and Stockholm from an ordinary cities perspective

This paper’s core argument is that we should start creating theories that encompass different cities and include them in a more flexible and relational comparative framework. This must include a new urban terminology which does not continue the all-too-fashionable labelling of cities on a continuum between first world and third world, global North-West and South-East or as I emphasize below, including what have been labelled extremely contested cities in a more flexible and relational ordinary cities framework. To introduce such a comparative approach, I will examine Jerusalem and Stockholm via three contrastive and relational patterns: institutional segregation; urban violence; and non-governmental organization involvement in planning. In so doing, I point towards the necessity to open up research on extreme urban conflicts, suggesting that when assessing specific contextual patterns, those labelled as extremely contested cities (such as Jerusalem) share more similarities with other more ordinary cities (represented by Stockholm) than was previously perceived, often stemming from ethnic, racial and class conflicts revolving around issues of politics, culture and identity, among others