This paper gives a brief introduction to the Heritage Collection at Auckland City Libraries in New Zealand and notes the significant public support and commitment given to the…
Abstract
This paper gives a brief introduction to the Heritage Collection at Auckland City Libraries in New Zealand and notes the significant public support and commitment given to the preservation of heritage material. What, as an institution of cultural identity, Auckland City Libraries are doing to ensure the ongoing preservation of and improved access to original heritage resources which are of national significance is outlined and some current and future projects are described.
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Michael L. Roberts and Theresa L. Roberts
This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness…
Abstract
This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness issues that influence voluntary tax compliance (Hofmann, Hoelzl, & Kirchler, 2008; Spicer & Lundstedt, 1976). Most public polls and some prior research indicate the general public considers progressive income tax rates as fairer than flat tax rates, a reflection of the Needs rule of distributive justice theory; our 1,138 participants respond similarly. However, two-thirds of our politically representative sample of the American public actually assign “fair shares” of income taxes consistently with fairness-as-proportionality above an exempt amount of income, consistent with the Contributions rule of Equity Theory. We argue experimental assignments of fair shares of income taxes can best be understood as a combination of the Needs rule, applied by exempting incomes below the poverty line from income taxation (via current standard deductions) and taxing incomes above this exempt amount at a single tax rate (i.e., a flat-rate tax) consistent with the Proportionality/Contributions rule. Viewed in combination, these two distributive justice rules explain the tax fairness judgments of 89% of our sample and indicate surprising general agreement about what constitutes a fair share of income taxes that should be paid by US citizens from the 5th percentile to the 95th percentile of the income distribution. The joint application of these fairness rules indicates how seemingly competing, partisan distributive justice concerns can inform our understanding of social attitudes about tax fairness across income classes.
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This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases…
Abstract
Purpose
This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases internal auditors’ judgments of the severity of internal control concerns when their organizational identity is high.
Design/methodology/approach
This paper tests the hypothesis using a laboratory experiment with internal auditors as participants.
Findings
The results support the hypothesis that professional identity salience moderates the relation between organizational identity and the assessed severity of identified internal control weaknesses. Increasing the salience of professional identity results in a more severe assessment of identified internal control weaknesses when organizational identity is high than when it is low.
Originality/value
Prior research in the lab and in the field provides mixed results about the impact of organizational identity on internal auditors’ judgments of the severity of identified internal control concerns. This paper contributes to the discussion on this issue. In addition, the results have implications for the debate about the benefits and costs of in-house versus out-sourced internal audit functions.
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John H. Bickford III and Cynthia W. Rich
Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate…
Abstract
Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate, and engaging content is at the center of effective social studies teaching. Textbooks and children’s literature—both literary and informational—are prominent in elementary classrooms because of the esoteric nature of primary source material. Many research projects have investigated historical accuracy and representation within textbooks, but few have done so with children’s trade books. We examined children’s trade books centered on three historical figures frequently incorporated within elementary school curricula: Eleanor Roosevelt, Rosa Parks, and Helen Keller. Findings revealed various forms of historical misrepresentation and differing levels of historicity. Reporting such lacunae is important for those involved in curricular decisions. We believe children’s books, even those with historical omissions and misrepresentations, provide an unique opportunity for students to incorporate and scrutinize diverse perspectives as they actively assemble historical understandings. All secondary narratives, even historically representative children’s books, can benefit from primary source supplementation. We guide teachers interested in employing relevant and rich primary source material.
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Caroline Hamilton-McKenna and Theresa Rogers
In an era when engagement in public spaces and places is increasingly regulated and constrained, we argue for the use of literary analytic tools to enable younger generations to…
Abstract
Purpose
In an era when engagement in public spaces and places is increasingly regulated and constrained, we argue for the use of literary analytic tools to enable younger generations to critically examine and reenvision everyday spatialities (Rogers, 2016; Rogers et al., 2015). The purpose of this paper is to consider how spatial analyses of contemporary young adult literature enrich interrogations of the spaces and places youth must navigate, and the consequences of participation for different bodies across those spheres.
Design/methodology/approach
In a graduate seminar of teachers and writers, we examined literary texts through a combined framework of feminist cultural geography, mobilities and critical mobilities studies. In this paper, we interweave our own spatial analyses of two selected works of young adult fiction with the reflections of our graduate student participants to explore our spatial framework and its potential to enhance critical approaches to literature instruction.
Findings
We argue that spatial literary analysis may equip teachers and students with tools to critically examine the spaces and places of everyday life and creatively reenvision what it means to be an engaged citizen in uncertain and troubling times.
Originality/value
While we have engaged in this work for several years, we found that in light of the global pandemic, coupled with the recent antiracist demonstrations, a spatial approach to literary study emerges as a potentially even more relevant and powerful component of literature instruction.
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The country's vote to leave the EU has added momentum to a realignment of UK economic and foreign policy towards the Asia-Pacific region underway for some years. Parliamentarian…