Definition and quantification of assets

The word ‘asset’ was originally taken into the English language, from the Latin ‘ad satis’ and French ‘asez’, as a term used at law meaning sufficient estate or effects to discharge debts. It later came to be used in the sense of property available for the payment of debts. Assets were understood to be property (objects owned and rights of ownership) that could be exchanged for cash. The importance of factual knowledge of the money equivalents of property and debts, in managing mercantile affairs, was emphasised in accounting manuals during the eighteenth and nineteenth centuries. The rights of investors and creditors to factual up-to-date information about the financial state of affairs of companies, given the advent of limited liability, underscored the early company legislation that required the preparation and auditing of statements of property and debts. During the latter part of the nineteenth century the emphasis in accounting moved away from assets as exchangeable property to assets as deferred costs. Expectations took the place of observables. The abstract (expectational) notion of assets as ‘future economic benefits’ was embraced by accountants in the absence of rigorous definitions of the elements and functions of dated statements of financial position and performance. Assets are quantified financially by a heterogeneous mass of potentially inconsistent rules that, by and large, have no regard for the empirical nature of measurement. Consequently, accountants have failed to provide the community with up-to-date factual information about the financial state of affairs and performance of business entities - and, hence, with an informative basis for financial action.

Beyond mimesis : place, interpretation and response

My study examines the subjective nature of artistic interpretation through the notion of mimesis as process or transformation of material. Influential factors that mediate in the artistic process, such as memory, reflection and an awareness of cultural analogy and metaphor, are examined and related to a specific project in the studio, where the mediation process is further influenced by the materials used to produce the images. My studies of the concept of mimesis have revealed an intermediary realm that exists in the space between empirical reality and its interpretation. Throughout history the process of mimesis has been integral to all forms of the arts. In Plato's time the production of an image that simulated things as they appeared to the eye was considered a desired ideal. Aristotle later introduced developments which extended this concept to include a refiguring or reforming of material derived from the original source, making new connections between existing factors and in this transformation bringing new meanings to a symbolically constituted world. This discussion of the representation of reality, the influence of a dialogue between notions of imitation and the recreation of material continues throughout the exegesis. My study emphasises the interpretive stage of the mimetic process where a consideration of these themes is most relevant and some of the factors that can influence its outcome. It is my opinion that the production of images in response to the particularities of place can be defined in three stages. Firstly, the experience of the place; secondly, the beginning and maturation of the idea or concept; where mimesis takes place, and thirdly, the production of the art work in response. This process is illustrated in Part 2 of the exegesis, where the development of the studio work is documented and linked with the themes discussed in Part 1. The geographic site or place I selected to study is adjacent to Mt. Noorat, a volcanic site in the Western district of Victoria; the surrounding plains are littered with scoria that has been thrown out of the volcano thousands of years ago. Early British, Scottish and Irish settlers to this region used the stone to construct fences reminiscent of their homeland, through this activity they cleared the land and confined and protected their stock. My interests are in factors that include - the material of the stone, notions of enclosure and safety, of boundaries and circumscribed space, and of the cultural reflection that has taken place in this reconstruction of Eurocentric vision. These walls also represent the means by which land was enclosed and property defined, moving from a situation of public access to notions of ownership and the annexation of land for individual gain. Around each point of eruption, the craggy volcanic scoria has been used to create a constructed landscape which both symbolises and mirrors the Anglo - Celtic origins of the people. I have used the legend of Narcissus to illustrate the self-reflective and introspective processes that the settlers invoked in their attempts to come to terms with a strange land. I consider that the story of Narcissus, who fell in love with his own reflection, finds a parellel in the creation of the walls. The re-creation of artifacts from their own cultural environment provided the settlers with a familiar 'face' in an alien world; a reassurance of the familiar in an unfamiliar terrain. Part of this study is an investigation of this notion of landscape as cultural reflection. Geographers have long known that landscape is a cultural construct, an historically evolving ideal manifested in painting, prints and drawings as well as poetry, gardens and parks. One can view these constructions as illustrations or images of meaning which constitute representations of cultural ideals. The neo-classical influence reflected in the paintings of artists who accompanied the early expeditions to Australia demonstrates these themes. The medium of the mirror provides the opportunity to suggest aspects of a cultural reflection and an awareness of identity that has relevance to contemporary Australian culture, therefore, I have allowed it to play a major role throughout this study. Its role in mimesis, firstly, as a reflection in an imitative sense is established, then in its refigurative role, in which the similarities between the original and the reformed rely more on correlative factors than representation. I have used examples from the history of art to illustrate this potential. The formation and development of a narrative involving reflection threads throughout the thesis, both in the visual presentation and in the exegesis. The production of a body of paintings, drawings and sculpture reflect my interpretation and response to the particular site. The correspondences between these works and my theoretical concerns is articulated in the exegesis. The metaphor implied by the use of the walls as agents of enclosure also refers to the capacity of the individual to be confined by notional boundaries and restrictive practices where totalising systems of thought dominate theoretical debate and restrict its freedom. I have used images where gaps in the walls represent the potential implicit to the concept of liminal space, where the spectator moves from one physical space to another and from one stage of development to another. The threshold of this opening in the walls becomes the site where transformation can take place, a metaphor for the mimetic process where the initial experience is translated and transformed into the final product. The paintings, drawings and other works in this series fulfil the role of marks on the surface of the mirror, separating the initial experience from the processes of memory, reflection and speculation. The works draw attention to the materiality that they represent and yet provide the opportunity for new insights and experiences, allowing the subjective nature of artistic activity to combine symbolic elements relating to the site, resulting in the production of meaning.

Community school teacher education and the construction of pedagogical discourse in Papua New Guinea

Pedagogical discourse in Papua New Guinea (PNG) community schooling is mediated by a western styles education. The daily administration and organisation of school activity, graded teaching and learning, subject selection, content boundaries, teaching and assessment methods are all patterned after western schooling. This educational settlement is part of a legacy of German, British and Australian government and non-government colonialism that officially came to an end in 1975. Given the colonial heritage of schooling in PNG, this study is interested in exploring particular aspects of the degree of mutuality between local discourses and the discourses of a western styled pedagogy in post-colonial times, for the purpose of better informing community school teacher education practices. This research takes place at and in the vicinity of Madang Teachers College, a pre-service community school teachers college on the north coast of Papua New Guinea. The research was carried out in the context of the researcher’s employment as a contract lecturer in the English language Department between 1991-1993. As an in-situ study it was influenced by the roles of different participants and the circumstances in which data was gathered and constituted, data which was compatible with participants commitments to community school teacher education and community school teaching and learning. In the exploration of specific pedagogic practices different qualitative research approaches and perspectives were brought to bear in ways best suited to the circumstances of the practice. In this way analytical foci were more dictated by circumstances rather by design. The analytical approach is both a hermeneutic one where participants’ activities are ‘read like texts’, where what is said or written is interpreted against the background of other informing contexts and texts, to better understand how understandings and meanings are produced and circulated; and also a phenomenological one where participants’ perspectives are sought to better understand how pedagogical discursive formations are assimilated with the ‘self’. The effect of shifting between these approaches throughout the study is to build up a sense of co-authorship between researcher and participants in relation to particular aspects of the research. The research explores particular sites where pedagogic discourse is produced, re-produced, distributed, articulated, consumed and contested, and in doing so seeks to better understand what counts as pedagogical discourse. These are sites that are largely unexplored in these terms, in the academic literature on teacher education and community schooling in PNG. As such, they represent gaps in what is documented and understood about the nature of post-colonial pedagogy and teacher training. The first site is a grade two community school class involved in the teaching and early learning of English as the ‘official’ language of instruction. Here local discourses of solidarity and agreement are seen to be mobilised to make meaningful, what are for the teacher and children moments in their construction as post-colonial subjects. What in instructional terms may be seen as an English language lesson becomes, in the light of the research perspectives used, an exercise in the structuring of new social identities, relations and knowings, problematising autonomous views of teaching and learning. The second site explores this issue of autonomous (decontextualised) teaching and learning through an investigation of student teachers’ epistemological contextualisations of knowledge, teaching and learning. What is examined is the way such orientations are constructed in terms of ‘traditional’ and ‘modern’ epistemological and pedagogical alignments, and, in terms of differently conceived notions of community, in a problematisation of the notion of community schooling. The third and fourth sites examine reflective accounts of student teachers’ pedagogic practices, understandings and subjectivities as they confront the moral and political economies and cultural politics of schooling in School Experiences and Practicum contexts, and show how dominant behaviourist and ‘rational/autonomous’ conceptions of what counts as teaching and learning are problematised in the way some students teachers draw upon wider social discourses to construct a dialogue with learners. The final site is a return to the community school where the discourse of school reports through which teachers, children and parents are constructed as particular subjects of schooling, are explored. Here teachers report children’s progress over a four year period and parents write back in conforming, confronting and contesting ways, in the midst of the ongoing enculturation of their children. In this milieu, schooling is shown to be a provider of differentiated social qualifications rather than a socially just and relevant education. Each of the above-mentioned studies form part of a research and pedagogic interest in understanding the ‘disciplining’ effects of schooling upon teacher education, the particular consequences of those effects, what is embraces, resisted and hidden. Each of the above sites is informed by various ‘intertexts’. The use of intertexts is designed to provide a multiplicity of views, actions and voices while enhancing the process of cross-cultural reading through contextualising the studies in ways that reveal knowledges and practices which are often excluded in more conventional accounts of teaching and learning. This research represents a journey, but not an aimless one. It is one which reads the ideological messages of coherence, impartiality and moral soundness of western pedagogical discourse against the school experiences of student-teachers, teachers, children and parents, in post-colonial Papua New Guinea, and finds them lacking.

Murray and Marx

Theory from Marx and related thinkers challenges interpretation of Les Murray's poetry. Topics discussed are: dialectics and dreams; death and its place in our lives; and poetry and religion. Using Marx, religious ideas are given meaning for our lives and thus, it is argued, interest and complexity is discovered in Murray's poetry.

Cultural connections across time and place : Wardell's late 19th century Genazzano FCJ College Kew

The Catholic Church was profoundly affected by the 1872 Victorian Education Act, which made education secular, compulsory and free, and led to the withdrawal of state aid to religious schools. In order for the Church to run its own schools, it had to look overseas for help and invited religious teaching orders, such as the Faithful Companions of Jesus (FCJs) to set up schools in Victoria, Australia. In many instances purpose built buildings were designed by architects. William Wardell was well established in private practice in Sydney when he designed the new Convent and School, Kew, Victoria, for the FCJ Sisters, in the late 1880s. Building commenced just before the crash of Marvellous Melbourne. Less than half of the total concept of Wardell’s original plan was built. It opened for business in April 1891. Today this building forms the heart of the contemporary Genazzano FCJ College Kew. Many histories intersect in this commission. The vision for Catholic education in Victoria in the late 19th century is critical. The FCJs charism and their experience of teaching in Europe, in France, England, Ireland, Italy and Switzerland, provides a model for their work in Australia. At this time the importance of architecture to society is made manifest in education and its demands on building: if learning is valued then buildings should reflect this, for public buildings can shape morality. Wardell was trained as a Gothic Revival architect and his building participates in a broader medieval and Gothic tradition. Wardell’s original plan for this late Victorian Gothic style asymmetrical three-storeyed building, was designed to integrate a convent, school, chapel, and dormitories. This paper considers architectural history from diverse perspectives, educational, social, religious, economic and political, recognising the complexity of this project and the people who played a part in its conception and realisation.

East and West, past and present : rekindle old principles for new management practices

This paper explores the sayings and stories of the ancient Chinese philosophers Guanzi, Hanfeizi, Xunzi and Yanzi. Their way of ruling the state and managing the people are analysed and discussed in line with thoughts from the mainstream and modern Western management gurus, such as Warren Bennis, Peter Drucker, Mary Parker Follett, Douglas McGregor, Rosabeth Moss Kanter, Elton Mayo, and Jeffrey Pfeffer. Striking similarities call for addressing key issues in human resource management. East and west thinkers across 3000 years are identified. The principles-based ruling and management were found difficult to be taken seriously in ancient times as it is today. However, these principles must be rekindled to protect organisations and the world from mischievous behaviour that has caused much human suffering.

Creating a dialogue across time in Athens : the new Acropolis museum and the Parthenon

A visit to the New Acropolis Museum in Athens, Greece, in late June 2010 set in train a number of questions and inspired a research project to begin to unravel something of the complex relationship between ancient and modern architecture on the Athenian Acropolis. Research was guided by the question: how does the contemporary museum, designed by Swiss born architect Bernard Tschumi in collaboration with local Greek architect Michalis Photiadis relate to the ancient Acropolis and the fifth century BC Parthenon, whose sculptures it was to house? A critical literature review was augmented by design analysis and field experience. This paper documents the resulting critical thematic investigations of the Parthenon, the Acropolis and the New Museum through siting, materiality and light, alignment, visual connections, through exploitation of the unique Attic light, orchestrated movement and considered juxtapositions. Research has revealed that Tschumi’s deliberate strategy of creating a dialogue between his building and the ancient monuments holds the key to his design intent, to creatively exploring contemporary architecture at the edge of such a physically and culturally dominant ancient plateau.

Aquaculture : a newly emergent food production sector-and perspectives of its impacts on biodiversity and conservation

The fisheries sector in the course of the last three decades have been transformed from a developed country to a developing country dominance. Aquaculture, the farming of waters, though a millennia old tradition during this period has become a significant contributor to food fish production, currently accounting for nearly 50 % of global food fish consumption; in effect transforming our dependence from a hunted to a farmed supply as for all our staple food types. Aquaculture and indeed the fisheries sector as a whole is predominated in the developing countries, and accordingly the development strategies adopted by the sector are influenced by this. Aquaculture also being a newly emerged food production sector has being subjected to an increased level of public scrutiny, and one of the most contentious aspects has been its impacts on biodiversity. In this synthesis an attempt is made to assess the impacts of aquaculture on biodiversity. Instances of major impacts on biodiversity conservation arising from aquaculture, such as land use, effluent discharge, effects on wild populations, alien species among others are highlighted and critically examined. The influence of paradigm changes in development strategies and modern day market forces have begun to impact on aquaculture developments. Consequently, improvements in practices and adoption of more environmentally friendly approaches that have a decreasing negative influence on biodiversity conservation are highlighted. An attempt is also made to demonstrate direct and or indirect benefits of aquaculture, such as through being a substitute to meet human needs for food, particularly over-exploited and vulnerable fish stocks, and for other purposes (e.g. medicinal ingredients), on biodiversity conservation, often a neglected entity.

Scar that binds : American culture and the Vietnam War

In The Scar That Binds, Keith Beattie examines the central metaphors of the Vietnam War and their manifestations in American culture and life. Blending history and cultural criticism in a lucid style, this provocative book discusses an ideology of unity that has emerged through widespread rhetorical and cultural references to the war. A critique of this ideology reveals three dominant themes structured in a range of texts: the "wound," "the voice" of the Vietnam veteran, and "home." The analysis of each theme draws on a range of sources, including film, memoir, poetry, written and oral history, journalism, and political speeches.

ICT to enhance the triangle of life : the soil, the seed, and the life-giver farmer

This paper reports on the outcomes of an ICT enabled social sustainability project “Green Lanka1” trialled in the Wilgamuwa village, which is situated in the Dambulla district of Sri Lanka. The main goals of the project were focused towards the provision of information about market prices, transportation options, agricultural decision support and modern agriculture practices of the farmer communities to improve their livelihood with the effective use of technologies. The project used Web and Mobile (SMS) enabled systems. The Green Lanka project was sponsored by the Information Communication Technology Agency (ICTA) of Sri Lanka under the Institutional Capacity Building Programme (ICBP) grant scheme which was sponsored by the World Bank. Six hundred families in Wilgamuwa village participated in the project activities. The project was designed, executed and studied through an Action Research approach. The lessons learned through the project activities provide an important understanding of the complex interaction between different stakeholders in the process of implementation of ICT enabled solutions within digitally divided societies. The paper analyses the processes used to reduce the resistance to change and improved involvement of farmer communities in ICT enabled projects. It also analyses the interaction between stakeholders involved in design and implementation of the project activities to improve the chances of project success.

Greeting the state: entanglements of custom and modernity on Papua New Guinea’s Rai Coast

In May 2010, a delegation of Papua New Guinean politicians travelled to a remote village on the country’s north coast to receive a petition against proposed mine activity. The encounter between the politicians and the villagers who had invited them involved two very different articulations of power and authority, and two competing cartographies of centrality and marginality. The encounter speaks to the need to approach the concepts of custom and modernity not only as powerful discourses which are taken up and performed in local places, but also as analytical descriptors of actually existing patterns of practice and meaning which are structurally and ontological distinct. At the same time, however, analysis of the encounter between villagers and politicians makes clear that this structural difference cannot be written straightforwardly onto the social bodies of opposing collectivities. Rather, customary and modern forms of social relations exist in dynamic and ambivalent entanglements, pulled into contingent and differently weighted configurations by actors in local places.

At the crossroads : the relationship between heritage and intellectual property in traditional knowledge protection in Southeast Asia

Matters related to traditional knowledge (TK) and traditional cultural expressions (TCEs) are 'at the crossroads' in various respects. From a legal perspective, TK is discussed in several international forums and is at the intersection of several already established or still emerging fields of law. Of particular interest here is the relationship between heritage and intellectual property. It is discussed in international diplomatic negotiations on intellectual property (IP) protection for TK/TCEs in the context of the Intergovernmental Committee on Intellectual Property and Genetic Resources, Traditional Knowledge and Folklore of the World Intellectual Property Organization (WIPO) and in the context of the UNESCO Convention for the Safeguarding of Intangible Cultural Heritage. Geographically, TK is also located 'at the crossroads'. It is linked to cultural spaces associated with certain peoples and certain territories and these are often not identical with the borders of nation states. Such borders are a colonial artefact that often fails to reflect the ethno-geographical reality of a region. The divergent national and ethnic boundaries create overlapping claims in situations that may be further complicated by both ancient and modern transmigrations and/or shared heritage. The Southeast Asian region, which is the geographical focus of this article, has been at the crossroads of trade and religious and cultural influences for centuries and it provides, therefore, excellent examples for such overlapping cultural spaces and resulting conflicting or competing claims. The article examines the legal and geographical intersections that have contributed to the current situation and the relationship between cultural and intellectual property in regional claims as well as examples of disputes that have arisen and the reasons for them.