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This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand Government’s coronavirus (COVID-19) tax support package. The COVID-19 pandemic and the tax relief created an accounting response to map the environment to accounting reports, reversing previously recognized deferred tax liabilities and increasing reported income as a result.

This is an exploratory and descriptive study to understand the accounting response and impact on companies’ financial statements following a COVID-19 tax relief to support businesses in a dire financial situation as the effects of COVID-19 took hold.

First, the accounting response provided the appropriate mapping from the COVID-19 environment to accounting reports. Second, the financial statement impacts are material, especially for companies with extensive holdings of buildings that are held for use. Third, while the accounting relief was immediate, the economic (cash flow) support does not occur until a year later.

The financial statement impacts are based on a subset of NZX 50 companies with the available information at the time of writing. However, they do not compromise the external validity of the findings because the tax depreciation relief applies to other listed companies, unlisted public and private companies, trust, partnerships and individuals.

The New Zealand Government could have been more helpful to businesses by allowing an immediate depreciation deduction in the 2020 year as opposed to implementing it from 2021. Further, it could have legislated a backlog depreciation deduction from 2010 – when the depreciation on buildings was disallowed – to 2020.

This paper documents the evolution of the accounting for deferred taxes when the New Zealand Government withdrew the tax depreciation in 2010, how NZ IAS 12 evolved as a result of that event and now the reversal effect with the reinstatement of the tax depreciation during COVID-19. The paper also blends in the accounting responses and considers whether they are opportunistic or efficient.

This substantial and scholarly work by Professor Milton Derber deals with the concept of industrial democracy and its evolution in the United States during the period from 1865–1965—a momentous century that included the ending of the Civil War, the assassination of Abraham Lincoln, World War I, the slump of 1929–34, World War II, conflict in Korea and Vietnam and ironically enough the assassination of John F. Kennedy. It also includes the emergence of giants on the U.S. economic scene—Carnegie, Rockefeller, Ford, Vanderbilt and John L. Lewis the prominent labour leader.

Over the past three decades, new off-grid electrification infrastructures – as micro-grids and other solar solutions – have moved from innovative initiatives, conducted by NGOs and private stakeholders, to a credible model promoted by international organizations for electrification of rural areas in developing countries. Multiple conditions support their spread: major technological advances in the field of renewable energies (panels, batteries), intensive Chinese industrial production allowing lower prices, institutional reforms in Africa including these solutions in major national electrification programmes, and, finally, an opening to the private sector as a supposed guarantee of the projects’ viability. However, while the development of this market calls for significant investments, a vast set of calculations and a strong “micro-capitalist” doctrine, all involved in their design, experts admit that a large proportion of projects hardly survive or even fail.

This chapter investigates these failures by exploring the ecology of such infrastructures, designed for “the poor.” It discusses “thinking infrastructures” in terms of longevity by focusing on economic failures risks. The authors argue that the ecology of the infrastructure integrates various economic conversions and exchanges chains expected to participate in the infrastructure’s functioning. By following energy access solutions for rural Africa in sub-regions of Senegal and Madagascar, from their political and technical design to their ordinary life, the authors examine the tensions and contradictions embedded within the scripts of balance supposed to guarantee their success.

In the 21^st century, effective church leaders need to be prepared to emphasize and demonstrate ethical leadership, personal responsibility, and community service. The foundation for success in all those areas lies in the ability of church leaders to initiate, develop, and maintain positive functioning relationships. Based on over 40 years experience in various church leadership roles, the author provides his unique relational principles of effective church leadership, including (a) mission, (b) conflict management, (c) power and influence, (d) collaboration, (e) emotions are facts, (f) forgiveness, (g) reconciliation, and (h) love.

The major goals of this study are to investigate the existing state of affairs concerning daylighting, glare and thermal comfort in the building, which will be the focus of the investigation, particularly in connection to the building’s energy efficiency considering student task performances. EnergyPlus, which is a software for building energy modeling, is applied to evaluate the energy consumption of buildings under a variety of circumstances related to their design. With the use of a variety of simulations, the goal of this study is to provide building design options that are both the most efficient and the most cost-effective for the case study building.

There are three distinct categories that can be applied throughout the entire process. The first thing that has to be done is to choose a building to use as a case study and then conduct an analysis of the current situation to address the existing problem. In the following step, several passive design measures are implemented and simulated in order to solve the challenges that are currently being faced. A detailed cost analysis is carried out as the final step in the process of determining whether or not it is feasible.

According to the findings: A cantilevered 3’ drop wall as a shading system, an east-facing model, and a window with a height of 4.5 is the ideal configuration. The annual energy can be saved by 22.5%. The payback period is 11 years. Benefit/Cost >1 makes it a feasible and economical solution.

The work is completely original. No one have done this before.

On the top floor of a multi‐storey office block in Bloomsbury is an art gallery. It may lack the fame of the Tate or the grandeur of the National, but to its curator it is the most beloved of treasures.

This paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.

A problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.

Firstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.

Accounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

The first autism‐specific piece of legislation in England and Wales, the Autism Bill, put forward by Cheryl Gillan as a private member's bill, has now gone forward to House of Commons committee stage, after attracting almost universal support among MPs, charities and the media. It seeks to redress the widespread lack of local authority provision for the needs of people with autism (defined in the Bill as including all autism spectrum disorders, including Asperger's Syndrome): children, adults (defined as those over 18) and their families. Currently, despite legislative and policy provision for the disabled, many autism spectrum disorder (ASD) children are without appropriate education or assistance before, during and after the transition to adulthood. At least a third of adults with ASD were estimated in the National Autistic Society's report I Exist to be suffering from serious mental health difficulties as a result of lack of support, while families and carers of adults with ASD have been found to be frequently unable to obtain assistance (Rosenblatt, 2008). This article will provide details of the Bill before considering its implications for ASD children, adults and their families.