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1

Handayani, Nur, and Maratus Zahro. "POTRET PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH (BOS)." Wahana Riset Akuntansi 9, no. 1 (April 30, 2021): 62. http://dx.doi.org/10.24036/wra.v9i1.111962.

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This study aims to examine the implementation of tax deductions and collection by the Treasurer of Bantuan Operasional Sekolah (BOS). The research data analysis used a descriptive qualitative approach. The research objects were SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan. Data collection techniques used unstructured interviews, observation and documentation. The results showed that the implementation of witholding tax and levy carried out by the treasurer at SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan was still not optimal and some were not in accordance with the applicable taxation regulations. The results show that there are five (5) things that can make the treasurer make the mismatch, namely: first, the high incomprehension of the treasurer about tariffs, the basis for imposition and obligations related to taxation. Second, the lack of training attended by BOS fund treasurers. Third, the rapid change in taxation rules. Fourth, lack of socialization from related parties (such as the Tax Service Office, Education and Culture Office). Fifth, the high level of activity apart from taking care of BOS funds from the BOS fund treasurer. This mismatch automatically causes the tax, which is generally the state revenue that is relied on the most to become less than optimal. This is because there are still funds that should go to the state treasury. Keywords: Treasurer; BOS Funds; Deductions; Collections; Taxes
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2

Angga Permana, Kemas Welly. "EFEKTIVITAS PROSES PEMBUATAN LAPORAN PERTANGGUNG JAWABAN BENDAHARA PENGELUARAN DENGAN SILABI." Jurnal AkunStie (JAS) 6, no. 2 (December 16, 2020): 102–10. http://dx.doi.org/10.32767/jas.v6i2.1143.

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This study aims to determine the process of making a treasurer accountability report at the BPKP Representative Office of South Sumatra Province. The research design used is associative quantitative. With indicators in accordance with Law Number 17 of 2003 concerning State Finances Article 35 paragraph (2); Regulation of the Minister of Finance Number 190 / PMK.05 / 2012 concerning the Position and Responsibility of the Treasurer; and Regulation of the Director General of Treasury Number 03 / PB / 2014 article 3 paragraph 7 states that all revenues and expenditures as referred to in Article 30 paragraph 1 shall be made with the SILABI application. The results showed that, the LPJ treasurer-making process was in accordance with the guidelines for the money it managed. At the BPKP Representative Office for the Province of South Sumatra, they only appoint an Expenditure Treasurer, to manage finances based on the Budget Activity Plan (RKA). Experience, certification, workload and welfare attached to the Expenditure Treasurer are in accordance with regulations. Application of the Agency Treasury Report System (SILABI) updated version 19.0.5. dated 20 May 2019, available and easy to download, use friendly, and there are instructions for use. Thus, the making of the Accountability Report (LPJ) of the spending treasurer is in accordance with statutory regulations, efficient, economical, effective and transparent to report.
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Bustaman, Bustaman, Erlisa Amalia, and Jalaluddin Jalaluddin. "A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District – Indonesia." Journal of Accounting Research, Organization and Economics 1, no. 2 (September 30, 2018): 112–21. http://dx.doi.org/10.24815/jaroe.v1i2.11675.

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AbstractObjective – This study aims to analyze the performance of village governments in managing financial resources of the budget year 2016 in Lut Tawar District, Central Aceh Regency, according to the Indonesian Minister of Home Affairs Regulation (or PERMENDAGRI) No. 113, 2014. Design/methodology – This research is a descriptive research with a qualitative approach is a type of research where the researcher describes or deeply analyzes the result of a research about an object and then adds it with sources which already existed in the research object. The data was gathered through number of interviews and document analysis. Results – The result of the research shows that the performance of the village government in managing fund allocation in Lut Tawar Sub-district at the planning stage has been running well. The implementation stage has been completed where all the programs and activities are executed in accordance with the plan. The administrative stage has been done well by the treasurers and every month the treasurers have accounted for every acceptance and expenditure to the village headmen. In the reporting stage, the delay in submitting accountability report is caused by some negligence by the party from the village government. At the accountability stage, the accountability reports were reported as well as evaluated with the village government community and transparent to the community for every use of village funds in the form of information posted on the information boards in the office of the village headmen and billboards installed in front of the village headman office.
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4

Juliani, Henny. "Pertanggungjawaban Pejabat Pemerintahan Sebagai Akibat Penyalahgunaan Wewenang Yang Menimbulkan Kerugian Negara." Administrative Law and Governance Journal 3, no. 1 (March 3, 2020): 54–70. http://dx.doi.org/10.14710/alj.v3i1.54-70.

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This research is aimed to find out legal basis of Government Officer responsibility as consequence of authority abused that cause state financial lost. This research used normative juridical method by using analytical descritive approach. This research found out that Government Officers (including treasurers, non treasurer public servants, or other officers), could be penalized to fine if there is mal-administration in their decission or actions that cause state financial lost. The fine will become personal responisbility if there is abuse of power. Otherwise, state financial lost will be compesate to government institutions as official responsibilitynif there is not any abuse of power. Government officers who defined to compensate government financial lost can be penalized with administrative penalty and/or criminal penalty. Criminal penalty will not release compensation obligation. Abstrak Penelitian ini bertujuan untuk mengetahui pertanggungjawaban Pejabat Pemerintahan sebagai akibat penyalahgunaan wewenang yang menimbulkan kerugian keuangan negara berdasarkan peraturan perundang-undangan. Metoda penelitian yang digunakan adalah yuridis normatif dengan spesifikasi penelitian deskriptif analitis. Dari hasil penelitian dapat diketahui bahwa Pejabat Pemerintahan (termasuk di dalamnya bendahara, pegawai negeri bukan bendahara, atau pejabat lain), dapat dikenai tuntutan ganti kerugian negara/daerah jika Keputusan dan/atau Tindakan yang ditetapkan dan/atau dilakukan terdapat kesalahan administratif yang menimbulkan kerugian keuangan negara. Pengembalian kerugian negara dibebankan kepada Pejabat Pemerintahan sebagai tanggung jawab pribadi apabila ada unsur penyalahgunaan wewenang. Sedangkan pengembalian kerugian negara dibebankan kepada Badan Pemerintahan sebagai tanggung jawab jabatan apabila terjadi bukan karena adanya unsur penyalahgunaan wewenang. Oleh karena itu Pejabat Pemerintahan yang telah ditetapkan untuk mengganti kerugian negara/daerah dapat dikenai sanksi administratif dan/atau sanksi pidana. Putusan pidana tidak membebaskan dari tuntutan ganti rugi.
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5

Anggraini, Dading Murni. "Analysis of Education Financing Management (Multi Case in SMPN 1 and SMPN 3 Pringgabaya)." International Journal of Multicultural and Multireligious Understanding 5, no. 6 (July 18, 2019): 206. http://dx.doi.org/10.18415/ijmmu.v5i6.923.

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The purpose of this study was to describe the management of education funding at SMPN 1 and SMPN 3 Pringgabaya, starting from the planning stage, the implementation phase, to the evaluation phase of education funding. The approach used in this study was a qualitative approach with the type of multi-case location at SMPN 1 and SMPN 3 Pringgabaya. Sources of data in this study are informants, documents, and physical devices. Data collection techniques using interview, observation, and documentation techniques. Data analysis techniques using data reduction, data presentation, and data verification. Check the validity of the data by triangulation which includes triangulation of sources and methods. The results of data analysis show that 1) the planning phase of education funding at SMPN 1 and SMPN 3 Pringgabaya is carried out through a continuous meeting mechanism. Meeting.This is carried out at the beginning of each year attended by principals, treasurers, teacher boards, and school committees. This meeting aims to form a drafting team of RKAS and determine the amount of allocation for each type of expenditure. Furthermore, the RKAS drafting team identified the source of the school revenue budget, identified the school budget plan, consulted the RKAS with the school committee. Furthermore, the RKAS was ratified and signed by the Principal, Treasurer and Committee, and also requested approval from the Head of the East Lombok District National Education Office, which was the BOS Management Team. The design of the RKAS refers to the technical instructions for using BOS funds. 2) the implementation phase of funding, SMPN 1 and SMPN 3 Pringgabaya refer to the RKAS that has been approved by the principal and the school committee. Flow of entry and exit of funds is handled by the treasurer who has been appointed by the principal starting from withdrawing funds and carrying out bookkeeping related to transactions financed using BOS funds. 3) the evaluation phase of education funding at SMPN 1 and SMPN 3 Pringgabaya is carried out by internal and external parties. Internal evaluation of school finance is carried out by the principal through an examination of the monthly financial statements and assets and facilities owned by the school. By looking at the report the principal will find out how much income is earned and expenditure spent in one month. External evaluations are carried out by the school committee and the government. School committees can check school finances through general cash books or financial reports that have been made by the school. Every quarter the school sends a report format for the use of online boss funds to the East Lombok district education office to be examined and at the end of each school year it is required to account for any funds spent during a budget year to be thoroughly examined at any time.
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6

Riyadi, Agung. "ANALISIS PENERAPAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM(PK-BLU) POLITEKNIK KESEHATAN KEMENKES BENGKULU." JURNAL MEDIA KESEHATAN 9, no. 1 (November 15, 2018): 45–55. http://dx.doi.org/10.33088/jmk.v9i1.299.

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fter two years of implementing the financial management of BLU, there is still themanager of the department / study program who do not understand the flexibility of financialmanagement that offers efficiency and productivity, have not seen the role of the supervisoryboard (a god) to the financial coaching BLU. Value turnover was still below the minimumrequirement, Operational Cooperation is still very minimal, opinions BLU is still small (under15 billion) and the remuneration of the BLU can not be granted to managers and employeesBLU officials. The purpose of this study was to determine the application overview ManagedHealth Polytechnic BLU MoH Bengkulu. This research was conducted with qualitative. Theunit of analysis of research data is Poltekkes MoH Bengkulu. The subject of research is theDirector, Pudir, Kasubbag Adum, Kaur Finance, kaur and Staff Officer, Treasurer BLU,Treasurer non-tax revenues, financial reporting staff, Ka. Planning Unit, Kajur/Sekjur,department managers, lecturers and students of each department / study program. Thesampling technique purposive sampling, namely the determination of the sample based oncertain criteria and based on the consideration of researchers. The results showed that 1) Theperception of the BLU is different - different. 2) Budget planning is already using the RBA asthe budget plan. 3) Source BLU reception from the state budget in the form of pure Rupiahand non-tax revenues came from students and other funding sources. 4) Has had threeaccounts that have been approved by theMinistry of finance. 5) The financial statements BLUconsist of the balance sheet, budget realization reports, activity reports, cash flow statementand notes to the financial statements and there are no clear technical guidelines on financialreporting BLU. 6) Have been prepared BLU performance accountability report. 7) Neverbefore have a budget deficit, and is still running a budget surplus. 8) Dewas still held byofficials not yet fully substitute god that can run all functions of a god .. 9) Monitoring offinancial management BLU implemented by SPI, Itjend, and the Office of PublicAccountants. 10) The remuneration system BLU yet fully implemented, the implementationof remun still follow the pattern of the ministries / agencies.
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7

Riyadi, Agung. "ANALISIS PENERAPAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM(PK-BLU) POLITEKNIK KESEHATAN KEMENKES BENGKULU." JURNAL MEDIA KESEHATAN 9, no. 1 (November 15, 2018): 45–55. http://dx.doi.org/10.33088/jmk.v9i1.299.

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fter two years of implementing the financial management of BLU, there is still themanager of the department / study program who do not understand the flexibility of financialmanagement that offers efficiency and productivity, have not seen the role of the supervisoryboard (a god) to the financial coaching BLU. Value turnover was still below the minimumrequirement, Operational Cooperation is still very minimal, opinions BLU is still small (under15 billion) and the remuneration of the BLU can not be granted to managers and employeesBLU officials. The purpose of this study was to determine the application overview ManagedHealth Polytechnic BLU MoH Bengkulu. This research was conducted with qualitative. Theunit of analysis of research data is Poltekkes MoH Bengkulu. The subject of research is theDirector, Pudir, Kasubbag Adum, Kaur Finance, kaur and Staff Officer, Treasurer BLU,Treasurer non-tax revenues, financial reporting staff, Ka. Planning Unit, Kajur/Sekjur,department managers, lecturers and students of each department / study program. Thesampling technique purposive sampling, namely the determination of the sample based oncertain criteria and based on the consideration of researchers. The results showed that 1) Theperception of the BLU is different - different. 2) Budget planning is already using the RBA asthe budget plan. 3) Source BLU reception from the state budget in the form of pure Rupiahand non-tax revenues came from students and other funding sources. 4) Has had threeaccounts that have been approved by theMinistry of finance. 5) The financial statements BLUconsist of the balance sheet, budget realization reports, activity reports, cash flow statementand notes to the financial statements and there are no clear technical guidelines on financialreporting BLU. 6) Have been prepared BLU performance accountability report. 7) Neverbefore have a budget deficit, and is still running a budget surplus. 8) Dewas still held byofficials not yet fully substitute god that can run all functions of a god .. 9) Monitoring offinancial management BLU implemented by SPI, Itjend, and the Office of PublicAccountants. 10) The remuneration system BLU yet fully implemented, the implementationof remun still follow the pattern of the ministries / agencies.
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8

Browning, Keith A. "Sir (Basil) John Mason CB. 18 August 1923 — 6 January 2015." Biographical Memoirs of Fellows of the Royal Society 62 (December 16, 2015): 359–80. http://dx.doi.org/10.1098/rsbm.2015.0028.

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Sir John Mason will be remembered for establishing cloud microphysics as a coherent discipline and for building the Meteorological Office into a leading centre of excellence on the international stage. A charismatic man, he possessed scientific vision, enthusiasm and an inspiring style of lecturing and advocacy that enabled him to recruit good scientists and raise the funds needed to achieve these ends, although his manifest self-belief and forthright manner upset some. He was highly influential within international institutions such as the World Meteorological Organization and nationally as president of many scientific bodies and Senior Vice-President and Treasurer of the Royal Society from 1976 to 1986.
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9

Rosini, Nanik Ida. "TINJAUAN TEORITIS WEWENANG DPR DALAM PENETAPAN DAN PENGAWASAN APBN BERDASARKAN PASAL 23 UNDANG-UNDANG DASAR NEGARA REPUBLIK INDONESIA TAHUN 1945." Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan 6, no. 2 (April 10, 2017): 59. http://dx.doi.org/10.32493/jdmhkdmhk.v6i2.335.

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The purpose of this research is to know and understand the source of authority of the House of Representatives (DPR) in setting the state budget and to know and understand whether the authority of the House of Representatives (DPR) as a legislative institution in accordance with the Constitution of the Republic of Indonesia in 1945 in the establishment and supervision Budget relating to financial managemen. this is normative Reaserch Method, which uses materials such law; legislation as primary law; legal theories, research, writing (the work) of the legal scholars and other written legal documents that are relevant to the object of research and other written documents relevan.Dalam order to realize good governance in the running state government, since a few years ago have been implemented Government Financial Management reform. Research shows first, the reform: getting a strong legal basis with the enactment of Law No. 17 Year 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on Management and Financial Responsibility State, second, organize the separation of functions of state financial management officer consisting of: the Minister of Finance as the Manager of Finance and the State General Treasurer, while the leadership of the Ministry / Agency as Budget User. Keywords: Authority, Supervision Budget, State Financial Management Officer
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Ziober, Aleksandra. "Lithuanian aspirations for an equality with the Crown in the 17th century. An attempt to systematize." Open Political Science 2, no. 1 (December 31, 2019): 181–87. http://dx.doi.org/10.1515/openps-2019-0017.

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AbstractThe activity of representatives of the elites of the Grand Duchy of Lithuania, which sought equality with the Crowners, but also the defense of their prerogatives was present from the first days after the signing of the Lublin Union. Analyzing this issue, it should be remembered that the Crown and Lithuania were separated state bodies, which union did not merge into one country, but formed a federal state. They were characterized by a separate treasury, army, offices, judiciary, law, local government institutions, i.e. basically everything that determines the administrative independence of the country. Lithuanians wanted to guarantee the same rights as the Crown nobility had, however, remaining separate. Thus, offices were established having the same prerogatives in the Crown and the Grand Duchy of Lithuania, such as the Grand and Field Hetman, Chancellor and Vice-Chancellors, Treasurer and Grand and Court Marshal, as well as a number of land and town dignities and dignitaries. The first of these were allocated appropriate seats in the senate, behind their crown counterparts, which caused quarrels between Poles and Lithuanians. However, manifestations of activity guaranteeing and “reminding” Poles of Lithuania’s separateness from the Crown were evident throughout the entire existence of the federal Commonwealth.
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Šapoka, Mindaugas. "Senųjų muitų administravimas Lietuvos Didžiojoje Kunigaikštystėje 1710–1717 m." Lietuvos istorijos metraštis 2019/1 (September 1, 2019): 79–100. http://dx.doi.org/10.33918/2019/1/3.

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This article analyses the issue of the old customs duties in Lithuania. There were two types of customs duties in Lithuania: old customs duties and new customs duties. The former were all duties imposed by the grand dukes of Lithuania until the mid-sixteenth century, while the latter duties were levied by the Polish-Lithuanian sejms. The nobility were exempted from paying the old customs duties. The income from the old customs duties formed part of the King’s budget to maintain his court, while the income from the new customs duties was part of the Lithuanian state budget. The coaequatio iurum law of 1697 changed the administration of the old customs duties. It determined that the income would be part of Lithuania’s state budget. The Lithuanian treasurer was to administer the old customs duties and pay 50,000 złoties to the king in exchange for a certain fee derived from the duties. Lithuanian treasurer Ludwik Pociej probably dministered the old customs duties from 1703. Having returned to the Commonwealth after his forced abdication, the Polish King Augustus II did not accept the right of the Lithuanian treasurer Michał Kociełł, whom the King appointed to the office in 1710, to administer the old customs duties. The King appointed Jan Szretter as administrator. Later, in 1713, the administration was granted to Stefan Cedrowski and Pinkas Szakowicz. In April of 1715, the administration was transferred to Michał Puzyna. Lithuanian treasurer Michał Kociełł did not renounce his rights to administer the old customs duties. However, his sustained efforts to regain the control were crushed by his arrest under the order of Stefan Cedrowski in late 1713. In 1716, the newly formed Vilnius Confederation, noble union rallied to resist the King’s policy of defying the Commonwealth’s laws, made a claim to the administration of the old customs duties. The dispute on the control of the old customs duties significantly hindered the progress in the peace negotiations between the confederates and the representatives of the King in June and July of 1716. The final agreement foresaw that the control of the old customs duties would be returned to the King, while he would pay a compensation for the administrators of customs houses who had paid the rent to the leaders of the confederation. The old customs duties were one of the few fast cash sources in the early modern Lithuania. This is why the King, the treasurer, and the confederates wanted to keep the administration of these duties in their hands. Lithuanian officials competed for the right to participate in tax farming by paying cash advances to either of the parties for the right to rent certain customs houses. The confederates ardently defended their right to administer the old customs duties not only because of the profit, but also ecause it became a symbol of the dissatisfaction with the King’s policies. By claiming the administration of the old customs duties to himself, the King did not recognize the coequatio iurum law of 1697 which he had confirmed upon his coronation. Such behaviour of the King contradicted the concept of noble democracy.
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12

Milhous, Judith, and Robert D. Hume. "John Rich's Covent Garden Account Books for 1735–36." Theatre Survey 31, no. 2 (November 1990): 200–241. http://dx.doi.org/10.1017/s0040557400009352.

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Among several sets of books kept by the treasurer and others at Covent Garden for the 1735–36 season, two have been preserved. British Library Egerton MS 2267 is a typical daybook. It records the daily box office totals, which have been reported in The London Stage. The other book is harder to identify and use. It exists in two nineteenth-century copies, one of which—a fair copy in the Frederick Latreille volume, British Library Add. MS 32,251, pages 299–308—has long been known to scholars. Yet full advantage has never been taken of it, perhaps because it is a transcription, not an original document, and is buried in the midst of a larger compilation. The authors of the Biographical Dictionary have made good use of the salary figures for particular performers and house servants, but the scattered reportage inherent in that format only hints at the value of this material. As far as we are aware, no one has made any serious attempt to utilize a slightly fuller transcription of the same source preserved in the “R. J. Smith” scrapbooks in the British Library (shelfmark 11791.dd.18, vol. 3, folios 177–89).
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Zaręba, Piotr, and Monika Chwedorczuk. "Impact of Public Investments on the Local Development of the Sarnaki Commune in the Years 2014-2020." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 14, no. 2 (June 1, 2021): 187–208. http://dx.doi.org/10.2478/ers-2021-0013.

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Abstract Subject and purpose of work: The aim of the work was to show the impact of the implemented public investments and development projects on the local development and the changes that occurred, as well as on the living conditions of the inhabitants of the Sarnaki Commune in 2014- 2020. The research problem of the study was to show the role and the nature of the investments made by the commune in the area of local development. The assumed hypothesis states that the investments implemented in the Sarnaki Commune in the period 2014-2020 have led to the socio-economic development of the commune. Materials and methods: The publication used Polish literature concerning local investments, local development and local government, statistical data and an analysis of the documentation related to the investments obtained from the Sarnaki Commune Office. In order to achieve the aim of the study, a survey was carried out among a deliberately selected group consisting of the representatives of the commune office (commune administrator, secretary, and treasurer), the councilors (legislative authority) and the village leaders (opinion-forming authority) of the Sarnaki commune. A particularly important group included the village leaders, that is the representatives of the local community who are the closest to social developmental problems and are impartial in issuing their opinions. A separate research group consisted of social representatives who were elected in democratic elections by the inhabitants, and who are closely related and knowledgeable about social and economic matters. Some information was also collected from the employees of the commune office. Results: The conducted analyses and the research show that the implemented public investments in the commune studied had the most positive impact on the technical infrastructure in which the most funds were invested. They had the most impact on the access to sports and recreation facilities, road and water infrastructure, as well as on the state of the natural environment and the aesthetics of the surroundings. On the other hand, they had the least impact on the employment opportunities in the commune, access to housing infrastructure and public safety. Conclusions: The investments carried out in the period 2014-2020 in the Sarnaki Commune led to the socio-economic development of the commune, and, as a result, to positive changes, both quantitative and qualitative, in the local development as well as in the living conditions of the inhabitants.
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Prasetyo, Whedy. "Mengulik Euforia Amnesti Pajak: Hukum-APBN-Utang-Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Kabupaten X)." InFestasi 14, no. 1 (August 9, 2018): 57. http://dx.doi.org/10.21107/infestasi.v14i1.4260.

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<p>This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualitative approach is used in this study by showing the response of the presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the growth of tax compliance in the motivation and mental attitude of the taxpayer through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary, motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy, and Redistribution in tax amnesty. These four functions are a manifestation of the Law-APBN-Debt-Taxon tax realization targets, therefore tax is expected to be a form of public awareness (voluntary compliance) in contributingto the State through self assessment. Finally, the function of tax amnesty can be an economic tool for the welfare of the people, one of the sources of development financing, to encourage economic growth through the current development policy and it means to create job opportunities and other economic and business opportunities. So that the two parties between the government and WP have a synergistic relationship in recording and reporting the amount of taxes that become obligations, toward a fair tax revenue structure.</p>
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Ilham, Refani, Yulianto Yulianto, and Rahayu Sulistyowati. "Implementasi Kebijakan Pemerintah Daerah Tentang Bantuan Operasional Sekolah Daerah (BOSDA) Bagi Siswa yang Kurang Mampu Studi pada SMA Negeri 16 Bandar Lampung." Administrativa: Jurnal Birokrasi, Kebijakan dan Pelayanan Publik 3, no. 2 (May 3, 2021): 137–49. http://dx.doi.org/10.23960/administrativa.v3i2.74.

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BOSDA is a program of lampung provincial government in the form of direct funding to the Secondary Education Unit both public and private in the city of Bandar Lampung where the amount of grants received in schools is calculated based on the number of students unable to each school and the unit cost (Unit Cost) assistance. According to Lampung Governor Regulation Number 29 Year 2017 concerning Technical Guidelines for Operational Assistance of Lampung Provincial Schools in 2017. Schools that received Bosda Assistance in Lampung Province are Bandar Lampung City, West Lampung Regency, North Lampung Regency and Way Kanan Regency. Researchers want to find out the implementation of BOSDA policy in SMA Negeri 16 Bandar Lampung, because in the pre-survey stage there is some disagreement between the residence and the income of parents of BOSDA recipient students. The purpose of this research is to find out the implementation of BOSDA policy and to know the factors that hinder BOSDA in SMA Negeri 16 Bandar Lampung. The research method used is descriptive qualitative with data collection techniques derived from observation, documentation and based on the results of in-depth interviews. The results of this study were described using Charles O. jones toeri namely 1). The organization has an organizational structure issued in accordance with the Decree of the Provincial Education Office ranging from supervisors, persons in charge, chief executives, secretaries, treasurers and survey teams, 2) Inteprertasi the school conducts socialization of the implementation of BOSDA with the announcement and dissemination of information to the community directly, so that the implementation and implementation of BOSDA can be heard by the community directly, 3) Application that the implementation of BOSDA in accordance with technical guidelines and verify prospective BOSDA students with home surveys , facilities owned, parental work, ownership of KIP cards, as well as information from neighbors around the house, BOSDA funds expenditure is also issued according to the RKS submitted to the Provincial Education Office. Bosda implementation is in response by students is very good but needs to be added again quota while the inhibition factor is the disbursement of funds at the end of the semester makes the school have to find loan funds to finance students BOSDA
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Nugraha, Aan Yudha, and Udik Budi Wibowo. "Manajemen sistem informasi e-budgeting pada Sekolah Menengah Atas Negeri di Kota Yogyakarta." Jurnal Akuntabilitas Manajemen Pendidikan 8, no. 1 (August 1, 2020): 70–80. http://dx.doi.org/10.21831/jamp.v8i1.30596.

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Penelitian ini bertujuan untuk: 1.) Mendeskripsikan mengenai manajemen sistem informasi (SI) e-budgeting di Sekolah Menengah Atas Negeri (SMAN) di Kota Yogyakarta; dan 2.) Menganalisis keunggulan dan hambatan dalam manajemen SI e-budgeting di SMAN di Kota Yogyakarta. Penelitian ini merupakan penelitian kualitatif dengan jenis studi kasus. Penelitian dilaksanakan di SMAN di wilayah Kota Yogyakarta. Subjek penelitian meliputi kepala sekolah, bendahara dan admin e-budgeting. Penelitian juga dilakukan pada Dinas Pendidikan Pemuda dan Olahraga, Balai Pendidikan Menengah Kota Yogyakarta, dan Dinas Pendidikan Kota Yogyakarta. Data dikumpulkan melalui teknik wawancara, observasi dan studi dokumen. Analisis data menggunakan model analisis data Creswell. Teknik keabsahan data penelitian menggunakan teknik triangulasi dan menggunakan bahan referensi. Hasil penelitian menunjukkan sistem e-budgeting baru diterapkan pada jenjang SMAN sederajat. Perencanaan mengikuti pola penyusunan RKAS. Pengorganisasian meliputi pengerahan staf dan adanya pelatihan. Sistem ini berfungsi untuk mengelola dana BOS dan APBD. Pengawasan dilakukan oleh kepala sekolah dan dinas terkait. Terdapat keunggulan dan hambatan dalam implementasi e-budgeting. E-budgeting berperan dalam meningkatkan transparansi dan akuntabilitas pembiayaan pendidikan. AbstractThis study aims to: 1.) Describe the management of information systems (IS) e-budgeting at State High Schools (SMAN) in Yogyakarta City; and 2.) Analyze the advantages and obstacles in the management of SI e-budgeting at SMAN in Yogyakarta City. This research is a qualitative study with a case study type. This research was conducted at SMAN in the Yogyakarta City area. Research subjects include the principal, treasurer, and admin e-budgeting. The research was also conducted at the Youth and Sports Education Office, Yogyakarta City Secondary Education Center, and the Yogyakarta City Education Office. Data collected through interview techniques, observation, and study of documents. Data analysis uses Creswell's data analysis model. The validity of the research data using triangulation techniques and using reference materials. The results showed that the new e-budgeting system was applied at the same level of high school. Planning follows the RKAS preparation pattern. Organizing includes staff deployment and training. This system functions to manage BOS and APBD funds. Supervision is carried out by principals and related agencies. There are advantages and obstacles in implementing e-budgeting. E-budgeting plays a role in increasing transparency and accountability in education funding.
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HUNTER, MICHAEL. "Robert Boyle (1627–91): a suitable case for treatment?" British Journal for the History of Science 32, no. 3 (September 1999): 261–75. http://dx.doi.org/10.1017/s0007087499003647.

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It is hard to think of a better subject for the exercise of retrospective analysis with which we are here concerned than Robert Boyle, the leading British scientist of his day, and arguably the most significant before Newton. A prolific and influential author, Boyle was lionized in his time both for his scientific achievement and for his piety and philanthropy. Of late, he has been the subject of attention from a variety of viewpoints which, as we shall see, raises the issue of how he is best understood. In particular, I want to argue that, for all his eminence, there are complications about Boyle's personality that cry out for scrutiny, and it is on the implications of these that I will dwell in the latter stages of my paper.Boyle was born into one of the most privileged aristocratic families in England. His father, Richard Boyle, Earl of Cork, was Lord High Treasurer of Ireland before the Civil War, and Robert, the youngest – and, as he himself claimed, favourite – son, was brought up in an opulent, privileged setting, surrounded by servants and with an entrée at the royal court. His elder brothers were suave and active figures, only too ready to be involved in the fighting of the Civil War – in which one, Viscount Kinalmeaky, was killed, though two others, Lords Dungarvan and Broghill, survived to go on to high state office under both Cromwell and Charles II. This background undoubtedly had a significant influence on Boyle, giving him an aristocratic demeanour to which his contemporaries almost automatically deferred. It also made him familiar with the mindless social milieu of landed society, in which it was all too easy (in Boyle's own words) to ‘squander away a whole afternoone in tatling of this Ladys Face & tother Lady's Clothes; of this Lords being Drunke & that Lord's Clap; in telling how this Gentleman's horse outrun that other's Mare’.
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18

Coll Coll, Ana María. "La gestión de la hacienda en un territorio in medio mari: la Intendencia de Mallorca en el siglo XVIII = The Public Finances Management in a Territory in Medio Mari: The Intendancy of Majorca in the Eighteenth Century." Espacio Tiempo y Forma. Serie IV, Historia Moderna, no. 30 (December 13, 2017): 85. http://dx.doi.org/10.5944/etfiv.30.2017.18554.

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Mallorca e Ibiza entraron en el nuevo sistema administrativo borbónico en 1715 y lo hicieron en forma de intendencia y con un tridente formado por un intendente, un contador principal y un tesorero de ejército. Los cambios entre este y el anterior modelo fueron sustanciales si lo focalizamos sobre dos conceptos: militarización permanente y estatalización. Sin embargo, algunas prácticas de reproducción social y de poder, la existencia de endogamia administrativa y la escasa renovación de los hombres-eje de la gestión fiscal hacen que se den paralelismos con los siglos anteriores. Los datos fiscales y la composición de la intendencia muestran también la continuidad de su condición de espacio de segundo orden en este siglo XVIIII, donde el funcionamiento de los planes estatales se garantiza a través de los largos mandatos en la tesorería del ejército y en la contaduría, dos elementos clave que apuntalan una débil intendencia.AbstractMajorca and Ibiza entered the new Bourbon administrative system in 1715 and they did it in the shape of an intendancy, with a trident formed by an intendant, a head accountant and an army treasurer. The changes between this and the previous model were substantial, if we focus them on two concepts: permanent militarization and stabilization. However, the practices of social and power reproduction, the existence of administrative endogamy and the weak renewal of the key management men create parallelisms with previous centuries. The fiscal data and the composition of the intendancy also show the continuity of its second order territory condition along the 18th century, where the release of the State plans will be guaranteed through the long mandates at the army's treasury and the main accounting offices, a key element that will underpin this weak intendancy.
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MCCORMACK, JOHN. "Commonwealth of Australia, Federal Treasurer, Intergenerational Report 2002–03, Budget Paper 5, Commonwealth of Australia Printing Office, Canberra, 2002, 94 pp., ISBN 0642 74142 5. Available online at www.treasury.gov.au Victoria State Government, Department of Treasury and Finance, Shaping a Prosperous Future, Discussion Paper, Victorian State Government, Melbourne, 2003, 88 pp., ISBN 0 7311 1459 0. Available online at www.dtf.vic.gov.au Myer Foundation, 2020 A Vision for Aged Care in Australia, The Myer Foundation, Melbourne, 2002, 41 pp. Available online at www.myerfoundation.org.au." Ageing and Society 24, no. 3 (April 26, 2004): 484–87. http://dx.doi.org/10.1017/s0144686x04251984.

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20

Hartkamp, Arthur, and Beatrijs Brenninkmeyer-De Rooij. "Oranje's erfgoed in het Mauritshuis." Oud Holland - Quarterly for Dutch Art History 102, no. 3 (1988): 181–232. http://dx.doi.org/10.1163/187501788x00401.

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AbstractThe nucleus of the collection of paintings in the Mauritshuis around 130 pictures - came from the hereditary stadholder Prince William v. It is widely believed to have become, the property of the State at the beginning of the 19th century, but how this happened is still. unclear. A hand-written notebook on this subject, compiled in 1876 by - the director Jonkheer J. K. L. de Jonge is in the archives of the Mauritshuis Note 4). On this basis a clnsor systematic and chronological investigation has been carried out into the stadholder's. property rights in respect of his collectcons and the changes these underwent between 1795 and 1816. Royal decrees and other documents of the period 1814- 16 in particular giae a clearer picture of whal look place. 0n 18 January 1795 William V (Fig. 2) left the Netherlands and fled to England. On 22 January the Dutch Republic was occupied by French armies. Since France had declared war on the stadholder, the ownership of all his propergy in the Netherlands, passed to France, in accordance with the laws of war of the time. His famous art collections on the Builerth of in. The Hague were taken to Paris, but the remaining art objects, distributed over his various houses, remained in the Netherlands. On 16 May 1795 the French concluded a treaty with the Batavian Republic, recognizing it as an independent power. All the properties of William v in the Netehrlands but not those taken to France, were made over to the Republic (Note 14), which proceeded to sell objects from the collections, at least seven sales taking place until 1798 (Note 15). A plan was then evolved to bring the remaining treasures together in a museum in emulation of the French. On the initiative of J. A. Gogel, the Nationale Konst-Galerij', the first national museum in the .Netherlands, was estahlished in The Hague and opened to the public on ,31 May 1800. Nothing was ever sold from lhe former stadholder's library and in 1798 a Nationale Bibliotheek was founded as well. In 1796, quite soon after the French had carried off the Stadholder, possessions to Paris or made them over to the Batavian Republic, indemnification was already mentioned (Note 19). However, only in the Trealy of Amiens of 180 and a subaequent agreement, between France ararl Prussia of 1 802, in which the Prince of Orarage renounced his and his heirs' rights in the Netherlands, did Prussia provide a certain compensation in the form of l.artds in Weslphalia and Swabia (Note 24) - William v left the management of these areas to the hereditary prince , who had already been involved in the problems oncerning his father's former possessions. In 1804 the Balavian Republic offered a sum of five million guilders 10 plenipotentiaries of the prince as compensation for the sequestrated titles and goods, including furniture, paintings, books and rarities'. This was accepted (Notes 27, 28), but the agreement was never carried out as the Batavian Republic failed to ratify the payment. In the meantime the Nationale Bibliolkeek and the Nationale Konst-Galerij had begun to develop, albeit at first on a small scale. The advent of Louis Napoleon as King of Hollarad in 1806 brought great changes. He made a start on a structured art policy. In 1806 the library, now called `Royal', was moved to the Mauritshuis and in 1808 the collectiorts in The Hague were transferred to Amsterdam, where a Koninklijk Museum was founded, which was housed in the former town hall. This collection was subsequertly to remain in Amsterdam, forming the nucleus of the later Rijksmuseum. The library too was intended to be transferred to Amsterdam, but this never happened and it remained in the Mauritshuis until 1819. Both institutions underwent a great expansion in the period 1806-10, the library's holdings increasing from around 10,000 to over 45,000 books and objects, while the museum acquired a number of paintings, the most important being Rembrandt's Night Watch and Syndics, which were placed in the new museum by the City of Amsterdam in 1808 (Note 44). In 1810 the Netherlands was incorporated into France. In the art field there was now a complete standstill and in 1812 books and in particular prints (around 11,000 of them) were again taken from The Hague to Paris. In November 1813 the French dominion was ended and on 2 December the hereditary prince, William Frederick, was declared sovereign ruler. He was inaugurated as constitutional monarch on 30 March 1814. On January 3rd the provisional council of The Hague had already declared that the city was in (unlawful' possession of a library, a collection of paintings, prints and other objects of art and science and requested the king tot take them back. The war was over and what had been confiscated from William under the laws of war could now be given back, but this never happened. By Royal Decree of 14 January 1814 Mr. ( later Baron) A. J. C. Lampsins (Fig. I ) was commissioned to come to an understanding with the burgomaster of The Hague over this transfer, to bring out a report on the condition of the objects and to formulate a proposal on the measures to be taken (Note 48). On 17 January Lampsins submitted a memorandum on the taking over of the Library as the private property of His Royal Highness the Sovereign of the United Netherlartds'. Although Lampsins was granted the right to bear the title 'Interim Director of the Royal Library' by a Royal Decree of 9 February 1814, William I did not propose to pay The costs himself ; they were to be carried by the Home Office (Note 52). Thus he left the question of ownership undecided. On 18 April Lampsins brought out a detailed report on all the measures to be taken (Appendix IIa ) . His suggestion was that the objects, formerly belonging to the stadholder should be removed from the former royal museum, now the Rijksmuseum, in Amsterdam and to return the 'Library', as the collectiort of books, paintings and prints in The Hague was called, to the place where they had been in 1795. Once again the king's reaction was not very clear. Among other things, he said that he wanted to wait until it was known how extensive the restitution of objects from Paris would be and to consider in zvhich scholarly context the collections would best, fit (Note 54) . While the ownership of the former collections of Prince William I was thus left undecided, a ruling had already been enacted in respect of the immovable property. By the Constitution of 1814, which came into effect on 30 March, the king was granted a high income, partly to make up for the losses he had sulfered. A Royal Decree of 22 January 1815 does, however, imply that William had renounced the right to his, father's collections, for he let it be known that he had not only accepted the situation that had developed in the Netherlands since 1795, but also wished it to be continued (Note 62). The restitution of the collections carried off to France could only be considered in its entirety after the defeat of Napoleon at the Battle of Waterloo on 18 June 1815- This was no simple matter, but in the end most, though not all, of the former possessions of William V were returned to the Netherlands. What was not or could not be recovered then (inc.uding 66 paintings, for example) is still in France today (Note 71)- On 20 November 1815 127 paintings, including Paulus Potter's Young Bull (Fig. 15), made a ceremonial entry into The Hague. But on 6 October, before anything had actually been returned, it had already been stipulated by Royal Decree that the control of the objects would hence forlh be in the hands of the State (Note 72). Thus William I no longer regarded his father's collections as the private property of the House of Orange, but he did retain the right to decide on the fulure destiny of the... painting.s and objects of art and science'. For the time being the paintings were replaced in the Gallery on the Buitenhof, from which they had been removed in 1795 (Note 73). In November 1815 the natural history collection was made the property of Leiden University (Note 74), becoming the basis for the Rijksmuseum voor Natuurlijke Historie, The print collection, part of the Royal Library in The Hague, was exchanged in May 1816 for the national collectiort of coins and medals, part of the Rijksmuseum. As of 1 Jufy 1816 directors were appointed for four different institutions in The Hague, the Koninklijke Bibliotheek (with the Koninklijk Penningkabinet ) , the Koninklijk Kabinet van Schilderijen and the Yoninklijk Kabinet van Zeldzaamheden (Note 80) . From that time these institutions led independenl lives. The king continued to lake a keen interest in them and not merely in respect of collecting Their accommodation in The Hague was already too cramped in 1816. By a Royal Decree of 18 May 1819 the Hotel Huguetan, the former palace of the. crown prince on Lange Voorhout, was earmarked for the Koninklijke Bibliotheek and the Koninklijk Penningkabinet (Note 87) . while at the king's behest the Mauritshuis, which had been rented up to then, was bought by the State on 27 March 1820 and on IO July allotted to the Koninklijk Kabinet van Schilderijen and the Koninklijk Kabinet van Zeldzaamheden (Note 88). Only the Koninklijk Kabinet van Schilderijen is still in the place assigned to it by William and the collection has meanwhile become so identified with its home that it is generally known as the Mauritshui.s'. William i's most important gift was made in July 1816,just after the foundation of the four royal institutions, when he had deposited most of the objects that his father had taken first to England and later to Oranienstein in the Koninklijk Kabinet van Zeldzaamheden. The rarities (Fig. 17), curios (Fig. 18) and paintings (Fig. 19), remained there (Note 84), while the other art objects were sorted and divided between the Koninklijke Bibliotheek (the manuscripts and books) and the koninklijk Penningkabinet (the cameos and gems) (Note 85). In 1819 and 182 the king also gave the Koninklijke Bibliotheek an important part of the Nassau Library from the castle at Dillenburg. Clearly he is one of the European monarchs who in the second half of the 18th and the 19th century made their collectiorts accessible to the public, and thus laid the foundatinns of many of today's museums. But William 1 also made purchases on behalf of the institutions he had created. For the Koninklijke Bibliotheek, for example, he had the 'Tweede Historiebijbel', made in Utrecht around 1430, bought in Louvain in 1829 for 1, 134 guilders (Pigs.30,3 I, Note 92). For the Koninkijk Penningkabinet he bought a collection of 62 gems and four cameos , for ,50,000 guilders in 1819. This had belonged to the philosopher Frans Hemsterhuis, the keeper of his father's cabinet of antiquities (Note 95) . The most spectacular acquisition. for the Penninukabinet., however, was a cameo carved in onyx, a late Roman work with the Triumph of Claudius, which the king bought in 1823 for 50,000 guilders, an enormous sum in those days. The Koninklijk Kabinet van Zeldzaamhedert also received princely gifts. In 1821- the so-called doll's house of Tzar Peter was bought out of the king's special funds for 2.800 guilders (Figs.33, 34, ,Note 97) , while even in 1838, when no more money was available for art, unnecessary expenditure on luxury' the Von Siebold ethnographical collection was bought at the king's behest for over 55,000 guilders (Note 98). The Koninklijk Kabinel van Schilderyen must have been close to the hearl of the king, who regarded it as an extension of the palace (Notes 99, 100) . The old master paintings he acquzred for it are among the most important in the collection (the modern pictures, not dealt with here, were transferred to the Paviljoen Welgelegen in Haarlem in 1838, Note 104). For instance, in 1820 he bought a portrait of Johan Maurice of Nassau (Fig.35)., while in 1822, against the advice of the then director, he bought Vermeer' s View of Delft for 2,900 guilders (Fig.36, Note 105) and in 1827 it was made known, from Brussels that His Majesty had recommended the purchase of Rogier van der Weyden's Lamentation (Fig.37) . The most spectacular example of the king's love for 'his' museum, however, is the purchase in 1828 of Rembrandt's Anatomy Lesson of Dr. Nicolaes Tulp for 32,000 guilders. The director of the Rijksmuseum, C. Apostool, cortsidered this Rembrandt'sfinest painting and had already drawn attention to it in 1817, At the king'.s behest the picture, the purchase of which had been financed in part by the sale of a number of painlings from. the Rijksmuseum, was placed in the Koninklijk Kabinet van Schilderijen in The Hague. On his accession King William I had left the art objects which had become state propery after being ceded by the French to the Batavian Republic in 1795 as they were. He reclaimed the collections carried off to France as his own property, but it can be deduced from the Royal Decrees of 1815 and 1816 that it Was his wish that they should be made over to the State, including those paintings that form the nucleus of the collection in the Mauritshuis. In addition, in 1816 he handed over many art objects which his father had taken with him into exile. His son, William II, later accepted this, after having the matter investigated (Note 107 and Appendix IV). Thus William I'S munificence proves to have been much more extensive than has ever been realized.
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Abbas, Irfan. "Sistem Informasi Keuangan Pada Universitas Negeri Gorontalo Berbasis Android." Jurnal Informatika Upgris 5, no. 1 (July 1, 2019). http://dx.doi.org/10.26877/jiu.v5i1.3533.

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Abstract: In the Director General Regulation of the Treasury NumberPER-47 / PB / 2014 concerning Technical Guidelines for Administration, Bookkeeping, and Accountability of Treasurers in Public Service Bodies and Verification and Monitoring of Treasurer Accountability Reports on Public Service Bodies in CHAPTER I (GENERAL PROVISIONS) Article 1 Paragraph 2 states that the Receiving Treasurer is a person appointed to receive, deposit, deposit, administer, and account for state revenue in the context of implementing the State Budget at the Office / Work Unit (Satker) of the State / Institution, and Article 6 states that the Public Service Agency, hereinafter abbreviated as BLU, is an agency in the environment the government is formed to provide services to the community in the form of the supply of goods and / or services sold without prioritizing profit and in carrying out their activities based on the principles of efficiency and productivity. In CHAPTER III (INTRODUCTION BOOKING) Article 7 Paragraph 1 states that the Treasurer keeps records of all the money administered. The purpose of this research is to design and produce an Android-based Financial Information System so as to assist the Receiving Treasurer in inputting transactions until the accountability report information is in accordance with the Director General of Treasury Regulation Number PER-47 / PB / 2014. Based on the results of the discussion and making of the Financial Information System at the Gorontalo-based Android University, it can be concluded that the system has been completed and can be used. Financial Information System at Gorontalo State University Based on Android as a means of information about income reports at the BLU Gorontalo State University. Keywords: Information System, Treasurer BLU Receipt, Android
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Sudarwati, Nina, Herman Karamoy, and Winston Pontoh. "Identifikasi Faktor-Faktor Penumpukan Realisasi Anggaran Belanja Di Akhir Tahun (Studi Kasus Pada Balai Penelitian Dan Pengembangan Lingkungan Hidup Dan Kehutanan Manado)." JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" 8, no. 1 (March 10, 2017). http://dx.doi.org/10.35800/jjs.v8i1.15332.

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Abstract. Implementation of the budget is a very important stage in the realization of government programs that have been organized in the National budget. The implementation sometime found difficulties, including the realization of the budget tends to be low in the early years and accumulated at the end of the year. According to Rusqiayati (2014), ideally the realization of the government's budget follows the "S-curve" which is tends to be stable at the beginning of the year, then increased in the mid and stabilized towards the end of the fiscal year. This research aims to identify factors that causing the accumutaed of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado. This study is a qualitative case study. The key informants in this research are officers or employees directly involved in financial management, such as the Budget Authority (KPA), Committing Officer (CO), official signing of Warrant Pay (PPSPM), Treasurer, Assistant Treasurer, and Executive Technical Officer ( PTK).The results showed that factors that causing the accumulated of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado were budget planning, budget execution, procurement of goods/services, and human resources. Keywords: Accumulation, Budget realization, Thematic Analysis Abstrak Pelaksanaan anggaran merupakan tahap yang sangat peting dalam merealisasikan program dan kegiatan pemerintah yang telah disusun dalam APBN. Dalam pelaksanaan mengalami berbagai kendala, diantaranya realisasi anggaran yang cenderung rendah di awal tahun dan menumpuk di akhir tahun. Menurut Rusqiayati (2014) idealnya, realisasi anggaran pemerintah mengikuti “Kurva S” yaitu cenderung stabil di awal tahun, kemudian meningkat pada pertengahan, dan kembali stabil menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang menyebabkan penumpukan realisasi anggaran di akhir tahun pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado. Penelitian ini menggunakan metode kualitatif studi kasus. Informan kunci penelitian ini adalah pejabat atau pegawai yang terlibat langsung dalam pengelolaan keuangan, seperti Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), Pejabat Penandatangan Surat Perintah Bayar (PPSPM), Bendahara Pengeluaran, Pembantu Bendahara, dan Pelaksana Teknis Kegiatan (PTK). Hasil penelitian menunjukkan bahwa faktor-faktor yang menyebabkan penumpukan realisasi anggaran belanja di akhir tahun pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado yaitu perencanaan anggaran, pelaksanaan anggaran, pengadaan barang/jasa, dan sumber daya manusia. Kata Kunci : Penumpukan, Realisasi Anggaran Belanja, Analisis Tematik
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Yuniarsih, Yuyun. "Mekanisme Pelaporan Keuangan di Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Subang." World of Financial Administration Journal, April 25, 2020, 66–84. http://dx.doi.org/10.37950/wfaj.v1i1.758.

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Badan Pengelolaan Keuangan Daerah (BPKD) kabupaten Subang merupakan badan pemerintah yang bergerak dibidang pengelolaan keuangan pemerintahan daerah kabupaten Subang. Laporan keuangan adalah media yang paling penting untuk menilai kinerja, kondisi ekonomi dan prestasi perusahaan/instansi. Laporan keuangan merupakan hasil akhir dari proses akuntansi yang memberikan gambaran tentang keadaan posisi keuangan, hasil usaha, serta perubahan dalam posisi keuangan suatu perusahaan/instansi pemerintah. Administrasi keuangan adalah pengelolaan yang meliputi segala aktivitas yang berkaitan dengan keuangan dan pencapaian tujuan sebuah organisasi perusahaan maupun instansi pemerintah. Sumber keuangan di Badan Pengelolaan Keuangan Daerah (BPKD) kabupaten Subang berasal dari Anggaran Pendapatan dan Belanja Daerah (APBD). Pihak yang mempunyai tugas melaksanakan pengelolaan APBD adalah Kepala Satuan Kerja Pengelola Keuangan Daerah (SKPKD) dan bertindak sebagai Bendahara Umum Daerah (BUD). Berdasarkan Peraturan Daerah Kabupaten Subang Nomor 72 Tahun 2016 tentang Organisasi dan Tata Cara Dinas Daerah di Lingkungan Pemerintah Kabupaten Subang, telah di bentuk Satuan Organisasi Tata Kerja baru bernama Badan Pengelolaan Keuangan Daerah Kabupaten Subang adalah unsur pelaksana Pemerintah Daerah di bidang Pengelolaan Keuangan Daerah dan mempunyai tugas pokok melaksanakan sebagian kewenangan daerah dibidang Pengelolaan Keuangan Daerah sesuai dengan Peraturan Perundang-undangan yang berlaku dan berdasarkan kebijakan yang di tetapkan oleh Bupati. Pelaporan keuangan di Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Subang mengacu pada peraturan Bupati Subang diantaranya Peraturan Nomor 37 Tahun 2015 tentang Sistem dan Prosedur Pengelolaan Keuangan Daerah Pemerintah Kabupaten Subang. Penulis menemukan masalah di Badan Pengelolaan Keuangan Daerah (BPKD) ini dalam segi pelaporan keuangannya, sering terjadi keterlambatan pada Laporan Pertanggung Jawaban (LPJ). Hal ini menghambat proses laporan keuangan, yang tentunya berdampak tidak baik pada Kantor Dinas tersebut. Didalam peraturan Bupati Subang Nomor 37 Tahun 2015 tentang sitem dan prosedur pengelolaan keuangan daerah pemerintah Kabupaten Subang, pada Bab V bagian kesatu paragraf 5 pasal 260 mengenai Laporan Keuangan Entitas Akuntansi.Bab V bagian kedua pasal 269 mengenai Sistem dan Prosedur Penyusunan Laporan Keuangan Entitas Pelaporan. Regional Financial Management Agency (BPKD) Subang district is a government agency engaged in financial management local government district Subang. The financial statements are the most important medium for assessing the performance, economic conditions and achievements of the company / agency. The financial statements are the end result of the accounting process which provides an overview of the state of the financial position, results of operations, and changes in the financial position of a company / government agency. Financial administration is the management that covers all activities related to finance and the achievement of the goals of a corporate organization or government agencies. Financial resources at the Regional Financial Management Agency (BPKD) Subang district comes from the Regional Revenue and Expenditure Budget (APBD). The party who has the task of implementing the APBD management is the Head of the Regional Finance Management Unit (SKPKD) and acts as the Regional General Treasurer (BUD). Based on Subang Regency Regulation No. 72 of 2016 on Organization and Procedures of Regional Office in Subang Regency Government, has been in the form of new Working Organization Unit named Regional Financial Management Agency Subang District is the implementing element of Local Government in the field of Regional Financial Management and has a duty principal exercise of some regional authorities in the field of Regional Financial Management in accordance with applicable Laws and Regulations and based on the policies set by the Bupati. Financial reporting in Regional Financial Management Agency (BPKD) Subang Regency refers to the regulation of Subang Regent such as Regulation No. 37 of 2015 on Financial Management System and Procedure Subang Regency Government. The author finds problems in the Regional Financial Management Agency (BPKD) in terms of financial reporting, often a delay in the Report of Accountability (LPJ). This inhibits the process of financial statements, which certainly has a negative impact on the Office. In the regulation of the Subang Regent No. 37 of 2015 on the system and procedures for financial management of the Subang Regency government, in Chapter V, the first part of paragraph 5 of Article 260 concerning the Accounting Firm's Financial Statements.Chapter V of Article 269 on the Reporting Entity Reporting System and Procedures
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Molnar, Tamas. "Spectre of the Past, Vision of the Future – Ritual, Reflexivity and the Hope for Renewal in Yann Arthus-Bertrand’s Climate Change Communication Film "Home"." M/C Journal 15, no. 3 (May 3, 2012). http://dx.doi.org/10.5204/mcj.496.

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About half way through Yann Arthus-Bertrand’s film Home (2009) the narrator describes the fall of the Rapa Nui, the indigenous people of the Easter Islands. The narrator posits that the Rapa Nui culture collapsed due to extensive environmental degradation brought about by large-scale deforestation. The Rapa Nui cut down their massive native forests to clear spaces for agriculture, to heat their dwellings, to build canoes and, most importantly, to move their enormous rock sculptures—the Moai. The disappearance of their forests led to island-wide soil erosion and the gradual disappearance of arable land. Caught in the vice of overpopulation but with rapidly dwindling basic resources and no trees to build canoes, they were trapped on the island and watched helplessly as their society fell into disarray. The sequence ends with the narrator’s biting remark: “The real mystery of the Easter Islands is not how its strange statues got there, we know now; it's why the Rapa Nui didn't react in time.” In their unrelenting desire for development, the Rapa Nui appear to have overlooked the role the environment plays in maintaining a society. The island’s Moai accompanying the sequence appear as memento mori, a lesson in the mortality of human cultures brought about by their own misguided and short-sighted practices. Arthus-Bertrand’s Home, a film composed almost entirely of aerial photographs, bears witness to present-day environmental degradation and climate change, constructing society as a fragile structure built upon and sustained by the environment. Home is a call to recognise how contemporary practices of post-industrial societies have come to shape the environment and how they may impact the habitability of Earth in the near future. Through reflexivity and a ritualised structure the text invites spectators to look at themselves in a new light and remake their self-image in the wake of global environmental risk by embracing new, alternative core practices based on balance and interconnectedness. Arthus-Bertrand frames climate change not as a burden, but as a moment of profound realisation of the potential for change and humans ability to create a desirable future through hope and our innate capacity for renewal. This article examines how Arthus-Bertrand’s ritualised construction of climate change aims to remake viewers’ perception of present-day environmental degradation and investigates Home’s place in contemporary climate change communication discourse. Climate change, in its capacity to affect us globally, is considered a world risk. The most recent peer-reviewed Synthesis Report of the Intergovernmental Panel on Climate Change suggests that the concentration of atmospheric greenhouse gases has increased markedly since human industrialisation in the 18th century. Moreover, human activities, such as fossil fuel burning and agricultural practices, are “very likely” responsible for the resulting increase in temperature rise (IPPC 37). The increased global temperatures and the subsequent changing weather patterns have a direct and profound impact on the physical and biological systems of our planet, including shrinking glaciers, melting permafrost, coastal erosion, and changes in species distribution and reproduction patterns (Rosenzweig et al. 353). Studies of global security assert that these physiological changes are expected to increase the likelihood of humanitarian disasters, food and water supply shortages, and competition for resources thus resulting in a destabilisation of global safety (Boston et al. 1–2). Human behaviour and dominant practices of modernity are now on a path to materially impact the future habitability of our home, Earth. In contemporary post-industrial societies, however, climate change remains an elusive, intangible threat. Here, the Arctic-bound species forced to adapt to milder climates or the inhabitants of low-lying Pacific islands seeking refuge in mainland cities are removed from the everyday experience of the controlled and regulated environments of homes, offices, and shopping malls. Diverse research into the mediated and mediatised nature of the environment suggests that rather than from first-hand experiences and observations, the majority of our knowledge concerning the environment now comes from its representation in the mass media (Hamilton 4; Stamm et al. 220; Cox 2). Consequently the threat of climate change is communicated and constructed through the news media, entertainment and lifestyle programming, and various documentaries and fiction films. It is therefore the construction (the representation of the risk in various discourses) that shapes people’s perception and experience of the phenomenon, and ultimately influences behaviour and instigates social response (Beck 213). By drawing on and negotiating society’s dominant discourses, environmental mediation defines spectators’ perceptions of the human-nature relationship and subsequently their roles and responsibilities in the face of environmental risks. Maxwell Boykoff asserts that contemporary modern society’s mediatised representations of environmental degradation and climate change depict the phenomena as external to society’s primary social and economic concerns (449). Julia Corbett argues that this is partly because environmental protection and sustainable behaviour are often at odds with the dominant social paradigms of consumerism, economic growth, and materialism (175). Similarly, Rowan Howard-Williams suggests that most media texts, especially news, do not emphasise the link between social practices, such as consumerist behaviour, and their environmental consequences because they contradict dominant social paradigms (41). The demands contemporary post-industrial societies make on the environment to sustain economic growth, consumer culture, and citizens’ comfortable lives in air-conditioned homes and offices are often left unarticulated. While the media coverage of environmental risks may indeed have contributed to “critical misperceptions, misleading debates, and divergent understandings” (Boykoff 450) climate change possesses innate characteristics that amplify its perception in present-day post-industrial societies as a distant and impersonal threat. Climate change is characterised by temporal and spatial de-localisation. The gradual increase in global temperature and its physical and biological consequences are much less prominent than seasonal changes and hence difficult to observe on human time-scales. Moreover, while research points to the increased probability of extreme climatic events such as droughts, wild fires, and changes in weather patterns (IPCC 48), they take place over a wide range of geographical locations and no single event can be ultimately said to be the result of climate change (Maibach and Roser-Renouf 145). In addition to these observational obstacles, political partisanship, vested interests in the current status quo, and general resistance to profound change all play a part in keeping us one step removed from the phenomenon of climate change. The distant and impersonal nature of climate change coupled with the “uncertainty over consequences, diverse and multiple engaged interests, conflicting knowledge claims, and high stakes” (Lorenzoni et al. 65) often result in repression, rejection, and denial, removing the individual’s responsibility to act. Research suggests that, due to its unique observational obstacles in contemporary post-industrial societies, climate change is considered a psychologically distant event (Pawlik 559), one that is not personally salient due to the “perceived distance and remoteness [...] from one’s everyday experience” (O’Neill and Nicholson-Cole 370). In an examination of the barriers to behaviour change in the face of psychologically distant events, Robert Gifford argues that changing individuals’ perceptions of the issue-domain is one of the challenges of countering environmental inertia—the lack of initiative for environmentally sustainable social action (5). To challenge the status quo a radically different construction of the environment and the human-nature relationship is required to transform our perception of global environmental risks and ultimately result in environmentally consequential social action. Yann Arthus-Bertrand’s Home is a ritualised construction of contemporary environmental degradation and climate change which takes spectators on a rite of passage to a newfound understanding of the human-nature relationship. Transformation through re-imagining individuals’ roles, responsibilities, and practices is an intrinsic quality of rituals. A ritual charts a subjects path from one state of consciousness to the next, resulting in a meaningful change of attitudes (Deflem 8). Through a lifelong study of African rituals British cultural ethnographer Victor Turner refined his concept of rituals in a modern social context. Turner observed that rituals conform to a three-phased processural form (The Ritual Process 13–14). First, in the separation stage, the subjects are selected and removed from their fixed position in the social structure. Second, they enter an in-between and ambiguous liminal stage, characterised by a “partial or complete separation of the subject from everyday existence” (Deflem 8). Finally, imbued with a new perspective of the outside world borne out of the experience of reflexivity, liminality, and a cathartic cleansing, subjects are reintegrated into the social reality in a new, stable state. The three distinct stages make the ritual an emotionally charged, highly personal experience that “demarcates the passage from one phase to another in the individual’s life-cycle” (Turner, “Symbols” 488) and actively shapes human attitudes and behaviour. Adhering to the three-staged processural form of the ritual, Arthus-Bertrand guides spectators towards a newfound understanding of their roles and responsibilities in creating a desirable future. In the first stage—the separation—aerial photography of Home alienates viewers from their anthropocentric perspectives of the outside world. This establishes Earth as a body, and unearths spectators’ guilt and shame in relation to contemporary world risks. Aerial photography strips landscapes of their conventional qualities of horizon, scale, and human reference. As fine art photographer Emmet Gowin observes, “when one really sees an awesome, vast place, our sense of wholeness is reorganised [...] and the body seems always to diminish” (qtd. in Reynolds 4). Confronted with a seemingly infinite sublime landscape from above, the spectator’s “body diminishes” as they witness Earth’s body gradually taking shape. Home’s rushing rivers of Indonesia are akin to blood flowing through the veins and the Siberian permafrost seems like the texture of skin in extreme close-up. Arthus-Bertrand establishes a geocentric embodiment to force spectators to perceive and experience the environmental degradation brought about by the dominant social practices of contemporary post-industrial modernity. The film-maker visualises the maltreatment of the environment through suggested abuse of the Earth’s body. Images of industrial agricultural practices in the United States appear to leave scratches and scars on the landscape, and as a ship crosses the Arctic ice sheets of the Northwest Passage the boat glides like the surgeon’s knife cutting through the uppermost layer of the skin. But the deep blue water that’s revealed in the wake of the craft suggests a flesh and body now devoid of life, a suffering Earth in the wake of global climatic change. Arthus-Bertrand’s images become the sublime evidence of human intervention in the environment and the reflection of present-day industrialisation materially altering the face of Earth. The film-maker exploits spectators’ geocentric perspective and sensibility to prompt reflexivity, provide revelations about the self, and unearth the forgotten shame and guilt in having inadvertently caused excessive environmental degradation. Following the sequences establishing Earth as the body of the text Arthus-Bertrand returns spectators to their everyday “natural” environment—the city. Having witnessed and endured the pain and suffering of Earth, spectators now gaze at the skyscrapers standing bold and tall in the cityscape with disillusionment. The pinnacles of modern urban development become symbols of arrogance and exploitation: structures forced upon the landscape. Moreover, the images of contemporary cityscapes in Home serve as triggers for ritual reflexivity, allowing the spectator to “perceive the self [...] as a distanced ‘other’ and hence achieve a partial ‘self-transcendence’” (Beck, Comments 491). Arthus-Bertrand’s aerial photographs of Los Angeles, New York, and Tokyo fold these distinct urban environments into one uniform fusion of glass, metal, and concrete devoid of life. The uniformity of these cultural landscapes prompts spectators to add the missing element: the human. Suddenly, the homes and offices of desolate cityscapes are populated by none other than us, looking at ourselves from a unique vantage point. The geocentric sensibility the film-maker invoked with the images of the suffering Earth now prompt a revelation about the self as spectators see their everyday urban environments in a new light. Their homes and offices become blemishes on the face of the Earth: its inhabitants, including the spectators themselves, complicit in the excessive mistreatment of the planet. The second stage of the ritual allows Arthus-Bertrand to challenge dominant social paradigms of present day post-industrial societies and introduce new, alternative moral directives to govern our habits and attitudes. Following the separation, ritual subjects enter an in-between, threshold stage, one unencumbered by the spatial, temporal, and social boundaries of everyday existence. Turner posits that a subjects passage through this liminal stage is necessary to attain psychic maturation and successful transition to a new, stable state at the end of the ritual (The Ritual Process 97). While this “betwixt and between” (Turner, The Ritual Process 95) state may be a fleeting moment of transition, it makes for a “lived experience [that] transforms human beings cognitively, emotionally, and morally.” (Horvath et al. 3) Through a change of perceptions liminality paves the way toward meaningful social action. Home places spectators in a state of liminality to contrast geocentric and anthropocentric views. Arthus-Bertrand contrasts natural and human-made environments in terms of diversity. The narrator’s description of the “miracle of life” is followed by images of trees seemingly defying gravity, snow-covered summits among mountain ranges, and a whale in the ocean. Grandeur and variety appear to be inherent qualities of biodiversity on Earth, qualities contrasted with images of the endless, uniform rectangular greenhouses of Almeria, Spain. This contrast emphasises the loss of variety in human achievements and the monotony mass-production brings to the landscape. With the image of a fire burning atop a factory chimney, Arthus-Bertrand critiques the change of pace and distortion of time inherent in anthropocentric views, and specifically in contemporary modernity. Here, the flames appear to instantly eat away at resources that have taken millions of years to form, bringing anthropocentric and geocentric temporality into sharp contrast. A sequence showing a night time metropolis underscores this distinction. The glittering cityscape is lit by hundreds of lights in skyscrapers in an effort, it appears, to mimic and surpass daylight and thus upturn the natural rhythm of life. As the narrator remarks, in our present-day environments, “days are now the pale reflections of nights.” Arthus-Bertrand also uses ritual liminality to mark the present as a transitory, threshold moment in human civilisation. The film-maker contrasts the spectre of our past with possible visions of the future to mark the moment of now as a time when humanity is on the threshold of two distinct states of mind. The narrator’s descriptions of contemporary post-industrial society’s reliance on non-renewable resources and lack of environmentally sustainable agricultural practices condemn the past and warn viewers of the consequences of continuing such practices into the future. Exploring the liminal present Arthus-Bertrand proposes distinctive futurescapes for humankind. On the one hand, the narrator’s description of California’s “concentration camp style cattle farming” suggests that humankind will live in a future that feeds from the past, falling back on frames of horrors and past mistakes. On the other hand, the example of Costa Rica, a nation that abolished its military and dedicated the budget to environmental conservation, is recognition of our ability to re-imagine our future in the face of global risk. Home introduces myths to imbue liminality with the alternative dominant social paradigm of ecology. By calling upon deep-seated structures myths “touch the heart of society’s emotional, spiritual and intellectual consciousness” (Killingsworth and Palmer 176) and help us understand and come to terms with complex social, economic, and scientific phenomena. With the capacity to “pattern thought, beliefs and practices,” (Maier 166) myths are ideal tools in communicating ritual liminality and challenging contemporary post-industrial society’s dominant social paradigms. The opening sequence of Home, where the crescent Earth is slowly revealed in the darkness of space, is an allusion to creation: the genesis myth. Accompanied only by a gentle hum our home emerges in brilliant blue, white, and green-brown encompassing most of the screen. It is as if darkness and chaos disintegrated and order, life, and the elements were created right before our eyes. Akin to the Earthrise image taken by the astronauts of Apollo 8, Home’s opening sequence underscores the notion that our home is a unique spot in the blackness of space and is defined and circumscribed by the elements. With the opening sequence Arthus-Bertrand wishes to impart the message of interdependence and reliance on elements—core concepts of ecology. Balance, another key theme in ecology, is introduced with an allusion to the Icarus myth in a sequence depicting Dubai. The story of Icarus’s fall from the sky after flying too close to the sun is a symbolic retelling of hubris—a violent pride and arrogance punishable by nemesis—destruction, which ultimately restores balance by forcing the individual back within the limits transgressed (Littleton 712). In Arthus-Bertrand’s portrayal of Dubai, the camera slowly tilts upwards on the Burj Khalifa tower, the tallest human-made structure ever built. The construction works on the tower explicitly frame humans against the bright blue sky in their attempt to reach ever further, transgressing their limitations much like the ill-fated Icarus. Arthus-Bertrand warns that contemporary modernity does not strive for balance or moderation, and with climate change we may have brought our nemesis upon ourselves. By suggesting new dominant paradigms and providing a critique of current maxims, Home’s retelling of myths ultimately sees spectators through to the final stage of the ritual. The last phase in the rite of passage “celebrates and commemorates transcendent powers,” (Deflem 8) marking subjects’ rebirth to a new status and distinctive perception of the outside world. It is at this stage that Arthus-Bertrand resolves the emotional distress uncovered in the separation phase. The film-maker uses humanity’s innate capacity for creation and renewal as a cathartic cleansing aimed at reconciling spectators’ guilt and shame in having inadvertently exacerbated global environmental degradation. Arthus-Bertrand identifies renewable resources as the key to redeeming technology, human intervention in the landscape, and finally humanity itself. Until now, the film-maker pictured modernity and technology, evidenced in his portrayal of Dubai, as synonymous with excess and disrespect for the interconnectedness and balance of elements on Earth. The final sequence shows a very different face of technology. Here, we see a mechanical sea-snake generating electricity by riding the waves off the coast of Scotland and solar panels turning towards the sun in the Sahara desert. Technology’s redemption is evidenced in its ability to imitate nature—a move towards geocentric consciousness (a lesson learned from the ritual’s liminal stage). Moreover, these human-made structures, unlike the skyscrapers earlier in the film, appear a lot less invasive in the landscape and speak of moderation and union with nature. With the above examples Arthus-Bertrand suggests that humanity can shed the greed that drove it to dig deeper and deeper into the Earth to acquire non-renewable resources such as oil and coal, what the narrator describes as “treasures buried deep.” The incorporation of principles of ecology, such as balance and interconnectedness, into humanity’s behaviour ushers in reconciliation and ritual cleansing in Home. Following the description of the move toward renewable resources, the narrator reveals that “worldwide four children out of five attend school, never has learning been given to so many human beings” marking education, innovation, and creativity as the true inexhaustible resources on Earth. Lastly, the description of Antarctica in Home is the essence of Arthus-Bertrand’s argument for our innate capacity to create, not simply exploit and destroy. Here, the narrator describes the continent as possessing “immense natural resources that no country can claim for itself, a natural reserve devoted to peace and science, a treaty signed by 49 nations has made it a treasure shared by all humanity.” Innovation appears to fuel humankind’s transcendence to a state where it is capable of compassion, unification, sharing, and finally creating treasures. With these examples Arthus-Bertrand suggests that humanity has an innate capacity for creative energy that awaits authentic expression and can turn humankind from destroyer to creator. In recent years various risk communication texts have explicitly addressed climate change, endeavouring to instigate environmentally consequential social action. Home breaks discursive ground among them through its ritualistic construction which seeks to transform spectators’ perception, and in turn roles and responsibilities, in the face of global environmental risks. Unlike recent climate change media texts such as An Inconvenient Truth (2006), The 11th Hour (2007), The Age of Stupid (2009), Carbon Nation (2010) and Earth: The Operator’s Manual (2011), Home eludes simple genre classification. On the threshold of photography and film, documentary and fiction, Arthus-Bertrand’s work is best classified as an advocacy film promoting public debate and engagement with a universal concern—the state of the environment. The film’s website, available in multiple languages, contains educational material, resources to organise public screenings, and a link to GoodPlanet.info: a website dedicated to environmentalism, including legal tools and initiatives to take action. The film-maker’s approach to using Home as a basis for education and raising awareness corresponds to Antonio Lopez’s critique of contemporary mass-media communications of global risks. Lopez rebukes traditional forms of mediatised communication that place emphasis on the imparting of knowledge and instead calls for a participatory, discussion-driven, organic media approach, akin to a communion or a ritual (106). Moreover, while texts often place a great emphasis on the messenger, for instance Al Gore in An Inconvenient Truth, Leonardo DiCaprio in The 11th Hour, or geologist Dr. Richard Alley in Earth: The Operator’s Manual, Home’s messenger remains unseen—the narrator is only identified at the very end of the film among the credits. The film-maker’s decision to forego a central human character helps dissociate the message from the personality of the messenger which aids in establishing and maintaining the geocentric sensibility of the text. Finally, the ritual’s invocation and cathartic cleansing of emotional distress enables Home to at once acknowledge our environmentally destructive past habits and point to a hopeful, environmentally sustainable future. While The Age of Stupid mostly focuses on humanity’s present and past failures to respond to an imminent environmental catastrophe, Carbon Nation, with the tagline “A climate change solutions movie that doesn’t even care if you believe in climate change,” only explores the potential future business opportunities in turning towards renewable resources and environmentally sustainable practices. The three-phased processural form of the ritual allows for a balance of backward and forward-looking, establishing the possibility of change and renewal in the face of world risk. The ritual is a transformative experience. As Turner states, rituals “interrupt the flow of social life and force a group to take cognizance of its behaviour in relation to its own values, and even question at times the value of those values” (“Dramatic Ritual” 82). Home, a ritualised media text, is an invitation to look at our world, its dominant social paradigms, and the key element within that world—ourselves—with new eyes. It makes explicit contemporary post-industrial society’s dependence on the environment, highlights our impact on Earth, and reveals our complicity in bringing about a contemporary world risk. The ritual structure and the self-reflexivity allow Arthus-Bertrand to transform climate change into a personally salient issue. This bestows upon the spectator the responsibility to act and to reconcile the spectre of the past with the vision of the future.Acknowledgments The author would like to thank Dr. Angi Buettner whose support, guidance, and supervision has been invaluable in preparing this article. References Beck, Brenda E. “Comments on the Distancing of Emotion in Ritual by Thomas J. Scheff.” Current Anthropology 18.3 (1977): 490. Beck, Ulrich. “Risk Society Revisited: Theory, Politics and Research Programmes.” The Risk Society and Beyond: Critical Issues for Social Theory. Ed. Barbara Adam, Ulrich Beck, and Joost Van Loon. London: Sage, 2005. 211–28. Boston, Jonathan., Philip Nel, and Marjolein Righarts. “Introduction.” Climate Change and Security: Planning for the Future. Wellington: Victoria U of Wellington Institute of Policy Studies, 2009. Boykoff, Maxwell T. “We Speak for the Trees: Media Reporting on the Environment.” Annual Review of Environment and Resources 34 (2009): 431–57. Corbett, Julia B. Communicating Nature: How we Create and Understand Environmental Messages. Washington, DC: Island P, 2006. Cox, Robert. Environmental Communication and the Public Sphere. London: Sage, 2010. Deflem, Mathieu. “Ritual, Anti-Structure and Religion: A Discussion of Victor Turner’s Processural Symbolic Analysis.” Journal for the Scientific Study of Religion 30.1 (1991): 1–25. Gifford, Robert. “Psychology’s Essential Role in Alleviating the Impacts of Climate Change.” Canadian Psychology 49.4 (2008): 273–80. Hamilton, Maxwell John. “Introduction.” Media and the Environment. Eds. Craig L. LaMay, Everette E. Dennis. Washington: Island P, 1991. 3–16. Horvath, Agnes., Bjørn Thomassen, and Harald Wydra. “Introduction: Liminality and Cultures of Change.” International Political Anthropology 2.1 (2009): 3–4. Howard-Williams, Rowan. “Consumers, Crazies and Killer Whales: The Environment on New Zealand Television.” International Communications Gazette 73.1–2 (2011): 27–43. Intergovernmental Panel on Climate Change. Climate Change Synthesis Report. (2007). 23 March 2012 ‹http://www.ipcc.ch/pdf/assessment-report/ar4/syr/ar4_syr.pdf› Killingsworth, M. J., and Jacqueliene S. Palmer. “Silent Spring and Science Fiction: An Essay in the History and Rhetoric of Narrative.” And No Birds Sing: Rhetorical Analyses of Rachel Carson’s Silent Spring. Ed. Craig Waddell. Carbondale, IL: Southern Illinois UP, 2000. 174–204. Littleton, C. Scott. Gods, Goddesses and Mythology. New York: Marshall Cavendish, 2005. Lorenzoni, Irene, Mavis Jones, and John R. Turnpenny. “Climate Change, Human Genetics, and Post-normality in the UK.” Futures 39.1 (2007): 65–82. Lopez, Antonio. “Defusing the Cannon/Canon: An Organic Media Approach to Environmental Communication.” Environmental Communication 4.1 (2010): 99–108. Maier, Daniela Carmen. “Communicating Business Greening and Greenwashing in Global Media: A Multimodal Discourse Analysis of CNN's Greenwashing Video.” International Communications Gazette 73.1–2 (2011): 165–77. Milfront, Taciano L. “Global Warming, Climate Change and Human Psychology.” Psychological Approaches to Sustainability: Current Trends in Theory, Research and Practice. Eds. Victor Corral-Verdugo, Cirilo H. Garcia-Cadena and Martha Frias-Armenta. New York: Nova Science Publishers, 2010. 20–42. O’Neill, Saffron, and Sophie Nicholson-Cole. “Fear Won’t Do It: Promoting Positive Engagement with Climate Change through Visual and Iconic Representations.” Science Communication 30.3 (2009): 355–79. Pawlik, Kurt. “The Psychology of Global Environmental Change: Some Basic Data and an Agenda for Cooperative International Research.” International Journal of Psychology 26.5 (1991): 547–63. Reynolds, Jock., ed. Emmet Gowin: Changing the Earth: Aerial Photographs. New Haven, CT: Yale UP, 2002. Rosenzweig, Cynthia, David Karoly, Marta Vicarelli, Peter Neofotis, Qigang Wu, Gino Casassa, Annette Menzel, Terry L. Root, Nicole Estrella, Bernard Seguin, Piotr Tryjanowski, Chunzhen Liu, Samuel Rawlins, and Anton Imeson. “Attributing Physical and Biological Impacts to Anthropogenic Climate Change.” Nature 453.7193 (2008): 353–58. Roser-Renouf, Connie, and Edward W. Maibach. “Communicating Climate Change.” Encyclopaedia of Science and Technology Communication. Ed. Susanna Hornig Priest. Thousand Oaks, California: Sage. 2010. 141–47. Stamm, Keith R., Fiona Clark, and Paula R. Eblacas. “Mass Communication and the Public Understanding of Environmental Problems: The Case of Global Warming.” Public Understanding of Science 9 (2000): 219–37. Turner, Victor. “Dramatic Ritual – Ritual Drama: Performative and Reflexive Anthropology.” The Kenyon Review, New Series 1.3 (1979): 80–93. —-. “Symbols in African Ritual.” Perspectives in Cultural Anthropology. Ed. Herbert A. Applebaum. Albany: State U of New York P, 1987. 488–501. —-. The Ritual Process: Structure and Anti-Structure. New Jersey: Transaction Publishers, 2008.
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Aly, Anne, and Lelia Green. "Less than Equal: Secularism, Religious Pluralism and Privilege." M/C Journal 11, no. 2 (June 1, 2008). http://dx.doi.org/10.5204/mcj.32.

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In its preamble, The Western Australian Charter of Multiculturalism (WA) commits the state to becoming: “A society in which respect for mutual difference is accompanied by equality of opportunity within a framework of democratic citizenship”. One of the principles of multiculturalism, as enunciated in the Charter, is “equality of opportunity for all members of society to achieve their full potential in a free and democratic society where every individual is equal before and under the law”. An important element of this principle is the “equality of opportunity … to achieve … full potential”. The implication here is that those who start from a position of disadvantage when it comes to achieving that potential deserve more than ‘equal’ treatment. Implicitly, equality can be achieved only through the recognition of and response to differential needs and according to the likelihood of achieving full potential. This is encapsulated in Kymlicka’s argument that neutrality is “hopelessly inadequate once we look at the diversity of cultural membership which exists in contemporary liberal democracies” (903). Yet such a potential commitment to differential support might seem unequal to some, where equality is constructed as the same or equal treatment regardless of differing circumstances. Until the past half-century or more, this problematic has been a hotly-contested element of the struggle for Civil Rights for African-Americans in the United States, especially as these rights related to educational opportunity during the years of racial segregation. For some, providing resources to achieve equal outcomes (rather than be committed to equal inputs) may appear to undermine the very ethos of liberal democracy. In Australia, this perspective has been the central argument of Pauline Hanson and her supporters who denounce programs designed as measures to achieve equality for specific disadvantaged groups; including Indigenous Australians and humanitarian refugees. Nevertheless, equality for all on all grounds of legally-accepted difference: gender, race, age, family status, sexual orientation, political conviction, to name a few; is often held as the hallmark of progressive liberal societies such as Australia. In the matter of religious freedoms the situation seems much less complex. All that is required for religious equality, it seems, is to define religion as a private matter – carried out, as it were, between consenting parties away from the public sphere. This necessitates, effectively, the separation of state and religion. This separation of religious belief from the apparatus of the state is referred to as ‘secularism’ and it tends to be regarded as a cornerstone of a liberal democracy, given the general assumption that secularism is a necessary precursor to equal treatment of and respect for different religious beliefs, and the association of secularism with the Western project of the Enlightenment when liberty, equality and science replaced religion and superstition. By this token, western nations committed to equality are also committed to being liberal, democratic and secular in nature; and it is a matter of state indifference as to which religious faith a citizen embraces – Wiccan, Christian, Judaism, etc – if any. Historically, and arguably more so in the past decade, the terms ‘democratic’, ‘secular’, ‘liberal’ and ‘equal’ have all been used to inscribe characteristics of the collective ‘West’. Individuals and states whom the West ascribe as ‘other’ are therefore either or all of: not democratic; not liberal; or not secular – and failing any one of these characteristics (for any country other than Britain, with its parliamentary-established Church of England, headed by the Queen as Supreme Governor) means that that country certainly does not espouse equality. The West and the ‘Other’ in Popular Discourse The constructed polarisation between the free, secular and democratic West that values equality; and the oppressive ‘other’ that perpetuates theocracies, religious discrimination and – at the ultimate – human rights abuses, is a common theme in much of the West’s media and popular discourse on Islam. The same themes are also applied in some measure to Muslims in Australia, in particular to constructions of the rights of Muslim women in Australia. Typically, Muslim women’s dress is deemed by some secular Australians to be a symbol of religious subjugation, rather than of free choice. Arguably, this polemic has come to the fore since the terrorist attacks on the United States in September 2001. However, as Aly and Walker note, the comparisons between the West and the ‘other’ are historically constructed and inherited (Said) and have tended latterly to focus western attention on the role and status of Muslim women as evidence of the West’s progression comparative to its antithesis, Eastern oppression. An examination of studies of the United States media coverage of the September 11 attacks, and the ensuing ‘war on terror’, reveals some common media constructions around good versus evil. There is no equal status between these. Good must necessarily triumph. In the media coverage, the evil ‘other’ is Islamic terrorism, personified by Osama bin Laden. Part of the justification for the war on terror is a perception that the West, as a force for good in this world, must battle evil and protect freedom and democracy (Erjavec and Volcic): to do otherwise is to allow the terror of the ‘other’ to seep into western lives. The war on terror becomes the defence of the west, and hence the defence of equality and freedom. A commitment to equality entails a defeat of all things constructed as denying the rights of people to be equal. Hutcheson, Domke, Billeaudeaux and Garland analysed the range of discourses evident in Time and Newsweek magazines in the five weeks following September 11 and found that journalists replicated themes of national identity present in the communication strategies of US leaders and elites. The political and media response to the threat of the evil ‘other’ is to create a monolithic appeal to liberal values which are constructed as being a monopoly of the ‘free’ West. A brief look at just a few instances of public communication by US political leaders confirms Hutcheson et al.’s contention that the official construction of the 2001 attacks invoked discourses of good and evil reminiscent of the Cold War. In reference to the actions of the four teams of plane hijackers, US president George W Bush opened his Address to the Nation on the evening of September 11: “Today, our fellow citizens, our way of life, our very freedom came under attack in a series of deliberate and deadly terrorist acts” (“Statement by the President in His Address to the Nation”). After enjoining Americans to recite Psalm 23 in prayer for the victims and their families, President Bush ended his address with a clear message of national unity and a further reference to the battle between good and evil: “This is a day when all Americans from every walk of life unite in our resolve for justice and peace. America has stood down enemies before, and we will do so this time. None of us will ever forget this day. Yet, we go forward to defend freedom and all that is good and just in our world” (“Statement by the President in His Address to the Nation”). In his address to the joint houses of Congress shortly after September 11, President Bush implicated not just the United States in this fight against evil, but the entire international community stating: “This is the world’s fight. This is civilisation’s fight” (cited by Brown 295). Addressing the California Business Association a month later, in October 2001, Bush reiterated the notion of the United States as the leading nation in the moral fight against evil, and identified this as a possible reason for the attack: “This great state is known for its diversity – people of all races, all religions, and all nationalities. They’ve come here to live a better life, to find freedom, to live in peace and security, with tolerance and with justice. When the terrorists attacked America, this is what they attacked”. While the US media framed the events of September 11 as an attack on the values of democracy and liberalism as these are embodied in US democratic traditions, work by scholars analysing the Australian media’s representation of the attacks suggested that this perspective was echoed and internationalised for an Australian audience. Green asserts that global media coverage of the attacks positioned the global audience, including Australians, as ‘American’. The localisation of the discourses of patriotism and national identity for Australian audiences has mainly been attributed to the media’s use of the good versus evil frame that constructed the West as good, virtuous and moral and invited Australian audiences to subscribe to this argument as members of a shared Western democratic identity (Osuri and Banerjee). Further, where the ‘we’ are defenders of justice, equality and the rule of law; the opposing ‘others’ are necessarily barbaric. Secularism and the Muslim Diaspora Secularism is a historically laden term that has been harnessed to symbolise the emancipation of social life from the forced imposition of religious doctrine. The struggle between the essentially voluntary and private demands of religion, and the enjoyment of a public social life distinct from religious obligations, is historically entrenched in the cultural identities of many modern Western societies (Dallmayr). The concept of religious freedom in the West has evolved into a principle based on the bifurcation of life into the objective public sphere and the subjective private sphere within which individuals are free to practice their religion of choice (Yousif), or no religion at all. Secularism, then, is contingent on the maintenance of a separation between the public (religion-free) and the private or non- public (which may include religion). The debate regarding the feasibility or lack thereof of maintaining this separation has been a matter of concern for democratic theorists for some time, and has been made somewhat more complicated with the growing presence of religious diasporas in liberal democratic states (Charney). In fact, secularism is often cited as a precondition for the existence of religious pluralism. By removing religion from the public domain of the state, religious freedom, in so far as it constitutes the ability of an individual to freely choose which religion, if any, to practice, is deemed to be ensured. However, as Yousif notes, the Western conception of religious freedom is based on a narrow notion of religion as a personal matter, possibly a private emotional response to the idea of God, separate from the rational aspects of life which reside in the public domain. Arguably, religion is conceived of as recognising (or creating) a supernatural dimension to life that involves faith and belief, and the suspension of rational thought. This Western notion of religion as separate from the state, dividing the private from the public sphere, is constructed as a necessary basis for the liberal democratic commitment to secularism, and the notional equality of all religions, or none. Rawls questioned how people with conflicting political views and ideologies can freely endorse a common political regime in secular nations. The answer, he posits, lies in the conception of justice as a mechanism to regulate society independently of plural (and often opposing) religious or political conceptions. Thus, secularism can be constructed as an indicator of pluralism and justice; and political reason becomes the “common currency of debate in a pluralist society” (Charney 7). A corollary of this is that religious minorities must learn to use the language of political reason to represent and articulate their views and opinions in the public context, especially when talking with non-religious others. This imposes a need for religious minorities to support their views and opinions with political reason that appeals to the community at large as citizens, and not just to members of the minority religion concerned. The common ground becomes one of secularism, in which all speakers are deemed to be indifferent as to the (private) claims of religion upon believers. Minority religious groups, such as fundamentalist Mormons, invoke secular language of moral tolerance and civil rights to be acknowledged by the state, and to carry out their door-to-door ‘information’ evangelisation/campaigns. Right wing fundamentalist Christian groups and Catholics opposed to abortion couch their views in terms of an extension of the secular right to life, and in terms of the human rights and civil liberties of the yet-to-be-born. In doing this, these religious groups express an acceptance of the plurality of the liberal state and engage in debates in the public sphere through the language of political values and political principles of the liberal democratic state. The same principles do not apply within their own associations and communities where the language of the private religious realm prevails, and indeed is expected. This embracing of a political rhetoric for discussions of religion in the public sphere presents a dilemma for the Muslim diaspora in liberal democratic states. For many Muslims, religion is a complete way of life, incapable of compartmentalisation. The narrow Western concept of religious expression as a private matter is somewhat alien to Muslims who are either unable or unwilling to separate their religious needs from their needs as citizens of the nation state. Problems become apparent when religious needs challenge what seems to be publicly acceptable, and conflicts occur between what the state perceives to be matters of rational state interest and what Muslims perceive to be matters of religious identity. Muslim women’s groups in Western Australia for example have for some years discussed the desirability of a Sharia divorce court which would enable Muslims to obtain divorces according to Islamic law. It should be noted here that not all Muslims agree with the need for such a court and many – probably a majority – are satisfied with the existing processes that allow Muslim men and women to obtain a divorce through the Australian family court. For some Muslims however, this secular process does not satisfy their religious needs and it is perceived as having an adverse impact on their ability to adhere to their faith. A similar situation pertains to divorced Catholics who, according to a strict interpretation of their doctrine, are unable to take the Eucharist if they form a subsequent relationship (even if married according to the state), unless their prior marriage has been annulled by the Catholic Church or their previous partner has died. Whereas divorce is considered by the state as a public and legal concern, for some Muslims and others it is undeniably a religious matter. The suggestion by the Anglican Communion’s Archbishop of Canterbury, Dr Rowan Williams, that the adoption of certain aspects of Sharia law regarding marital disputes or financial matters is ultimately unavoidable, sparked controversy in Britain and in Australia. Attempts by some Australian Muslim scholars to elaborate on Dr Williams’s suggestions, such as an article by Anisa Buckley in The Herald Sun (Buckley), drew responses that, typically, called for Muslims to ‘go home’. A common theme in these responses is that proponents of Sharia law (and Islam in general) do not share a commitment to the Australian values of freedom and equality. The following excerpts from the online pages of Herald Sun Readers’ Comments (Herald Sun) demonstrate this perception: “These people come to Australia for freedoms they have never experienced before and to escape repression which is generally brought about by such ‘laws’ as Sharia! How very dare they even think that this would be an option. Go home if you want such a regime. Such an insult to want to come over to this country on our very goodwill and our humanity and want to change our systems and ways. Simply, No!” Posted 1:58am February 12, 2008 “Under our English derived common law statutes, the law is supposed to protect an individual’s rights to life, liberty and property. That is the basis of democracy in Australia and most other western nations. Sharia law does not adequately share these philosophies and principles, thus it is incompatible with our system of law.” Posted 12:55am February 11, 2008 “Incorporating religious laws in the secular legal system is just plain wrong. No fundamentalist religion (Islam in particular) is compatible with a liberal-democracy.” Posted 2:23pm February 10, 2008 “It should not be allowed in Australia the Muslims come her for a better life and we give them that opportunity but they still believe in covering them selfs why do they even come to Australia for when they don’t follow owe [our] rules but if we went to there [their] country we have to cover owe selfs [sic]” Posted 11:28am February 10, 2008 Conflicts similar to this one – over any overt or non-private religious practice in Australia – may also be observed in public debates concerning the wearing of traditional Islamic dress; the slaughter of animals for consumption; Islamic burial rites, and other religious practices which cannot be confined to the private realm. Such conflicts highlight the inability of the rational liberal approach to solve all controversies arising from religious traditions that enjoin a broader world view than merely private spirituality. In order to adhere to the liberal reduction of religion to the private sphere, Muslims in the West must negotiate some religious practices that are constructed as being at odds with the rational state and practice a form of Islam that is consistent with secularism. At the extreme, this Western-acceptable form is what the Australian government has termed ‘moderate Islam’. The implication here is that, for the state, ‘non-moderate Islam’ – Islam that pervades the public realm – is just a descriptor away from ‘extreme’. The divide between Christianity and Islam has been historically played out in European Christendom as a refusal to recognise Islam as a world religion, preferring instead to classify it according to race or ethnicity: a Moorish tendency, perhaps. The secular state prefers to engage with Muslims as an ethnic, linguistic or cultural group or groups (Yousif). Thus, in order to engage with the state as political citizens, Muslims must find ways to present their needs that meet the expectations of the state – ways that do not use their religious identity as a frame of reference. They can do this by utilizing the language of political reason in the public domain or by framing their needs, views and opinions exclusively in terms of their ethnic or cultural identity with no reference to their shared faith. Neither option is ideal, or indeed even viable. This is partly because many Muslims find it difficult if not impossible to separate their religious needs from their needs as political citizens; and also because the prevailing perception of Muslims in the media and public arena is constructed on the basis of an understanding of Islam as a religion that conflicts with the values of liberal democracy. In the media and public arena, little consideration is given to the vast differences that exist among Muslims in Australia, not only in terms of ethnicity and culture, but also in terms of practice and doctrine (Shia or Sunni). The dominant construction of Muslims in the Australian popular media is of religious purists committed to annihilating liberal, secular governments and replacing them with anti-modernist theocratic regimes (Brasted). It becomes a talking point for some, for example, to realise that there are international campaigns to recognise Gay Muslims’ rights within their faith (ABC) (in the same way that there are campaigns to recognise Gay Christians as full members of their churches and denominations and equally able to hold high office, as followers of the Anglican Communion will appreciate). Secularism, Preference and Equality Modood asserts that the extent to which a minority religious community can fully participate in the public and political life of the secular nation state is contingent on the extent to which religion is the primary marker of identity. “It may well be the case therefore that if a faith is the primary identity of any community then that community cannot fully identify with and participate in a polity to the extent that it privileges a rival faith. Or privileges secularism” (60). Modood is not saying here that Islam has to be privileged in order for Muslims to participate fully in the polity; but that no other religion, nor secularism, should be so privileged. None should be first, or last, among equals. For such a situation to occur, Islam would have to be equally acceptable both with other religions and with secularism. Following a 2006 address by the former treasurer (and self-avowed Christian) Peter Costello to the Sydney Institute, in which Costello suggested that people who feel a dual claim from both Islamic law and Australian law should be stripped of their citizenship (Costello), the former Prime Minister, John Howard, affirmed what he considers to be Australia’s primary identity when he stated that ‘Australia’s core set of values flowed from its Anglo Saxon identity’ and that any one who did not embrace those values should not be allowed into the country (Humphries). The (then) Prime Minister’s statement is an unequivocal assertion of the privileged position of the Anglo Saxon tradition in Australia, a tradition with which many Muslims and others in Australia find it difficult to identify. Conclusion Religious identity is increasingly becoming the identity of choice for Muslims in Australia, partly because it is perceived that their faith is under attack and that it needs defending (Aly). They construct the defence of their faith as a choice and an obligation; but also as a right that they have under Australian law as equal citizens in a secular state (Aly and Green). Australian Muslims who have no difficulty in reconciling their core Australianness with their deep faith take it as a responsibility to live their lives in ways that model the reconciliation of each identity – civil and religious – with the other. In this respect, the political call to Australian Muslims to embrace a ‘moderate Islam’, where this is seen as an Islam without a public or political dimension, is constructed as treating their faith as less than equal. Religious identity is generally deemed to have no place in the liberal democratic model, particularly where that religion is constructed to be at odds with the principles and values of liberal democracy, namely tolerance and adherence to the rule of law. Indeed, it is as if the national commitment to secularism rules as out-of-bounds any identity that is grounded in religion, giving precedence instead to accepting and negotiating cultural and ethnic differences. Religion becomes a taboo topic in these terms, an affront against secularism and the values of the Enlightenment that include liberty and equality. In these circumstances, it is not the case that all religions are equally ignored in a secular framework. What is the case is that the secular framework has been constructed as a way of ‘privatising’ one religion, Christianity; leaving others – including Islam – as having nowhere to go. Islam thus becomes constructed as less than equal since it appears that, unlike Christians, Muslims are not willing to play the secular game. In fact, Muslims are puzzling over how they can play the secular game, and why they should play the secular game, given that – as is the case with Christians – they see no contradiction in performing ‘good Muslim’ and ‘good Australian’, if given an equal chance to embrace both. Acknowledgements This paper is based on the findings of an Australian Research Council Discovery Project, 2005-7, involving 10 focus groups and 60 in-depth interviews. The authors wish to acknowledge the participation and contributions of WA community members. References ABC. “A Jihad for Love.” Life Matters (Radio National), 21 Feb. 2008. 11 March 2008. < http://www.abc.net.au/rn/lifematters/stories/2008/2167874.htm >.Aly, Anne. “Australian Muslim Responses to the Discourse on Terrorism in the Australian Popular Media.” Australian Journal of Social Issues 42.1 (2007): 27-40.Aly, Anne, and Lelia Green. “‘Moderate Islam’: Defining the Good Citizen.” M/C Journal 10.6/11.1 (2008). 13 April 2008 < http://journal.media-culture.org.au/0804/08aly-green.php >.Aly, Anne, and David Walker. “Veiled Threats: Recurrent Anxieties in Australia.” Journal of Muslim Minority Affairs 27.2 (2007): 203-14.Brasted, Howard.V. “Contested Representations in Historical Perspective: Images of Islam and the Australian Press 1950-2000.” Muslim Communities in Australia. Eds. Abdullah Saeed and Akbarzadeh, Shahram. Sydney: University of New South Wales Press, 2001. 206-28.Brown, Chris. “Narratives of Religion, Civilization and Modernity.” Worlds in Collision: Terror and the Future of Global Order. Eds. Ken Booth and Tim Dunne. New York: Palgrave Macmillan, 2002. 293-324. Buckley, Anisa. “Should We Allow Sharia Law?” Sunday Herald Sun 10 Feb. 2008. 8 March 2008 < http://www.news.com.au/heraldsun/story/0,21985,231869735000117,00.html >.Bush, George. W. “President Outlines War Effort: Remarks by the President at the California Business Association Breakfast.” California Business Association 2001. 17 April 2007 < http://www.whitehouse.gov/news/releases/2001/10/20011017-15.html >.———. “Statement by the President in His Address to the Nation”. Washington, 2001. 17 April 2007 < http://www.whitehouse.gov/news/releases/2001/09/20010911-16.html >.Charney, Evan. “Political Liberalism, Deliberative Democracy, and the Public Sphere.” The American Political Science Review 92.1 (1998): 97- 111.Costello, Peter. “Worth Promoting, Worth Defending: Australian Citizenship, What It Means and How to Nurture It.” Address to the Sydney Institute, 23 February 2006. 24 Apr. 2008 < http://www.treasurer.gov.au/DisplayDocs.aspx?doc=speeches/2006/004.htm &pageID=05&min=phc&Year=2006&DocType=1 >.Dallmayr, Fred. “Rethinking Secularism.” The Review of Politics 61.4 (1999): 715-36.Erjavec, Karmen, and Zala Volcic. “‘War on Terrorism’ as Discursive Battleground: Serbian Recontextualisation of G. W. Bush’s Discourse.” Discourse and Society 18 (2007): 123- 37.Green, Lelia. “Did the World Really Change on 9/11?” Australian Journal of Communication 29.2 (2002): 1-14.Herald Sun. “Readers’ Comments: Should We Allow Sharia Law?” Herald Sun Online Feb. 2008. 8 March 2008. < http://www.news.com.au/heraldsun/comments/0,22023,23186973-5000117,00.html >.Humphries, David. “Live Here, Be Australian.” The Sydney Morning Herald 25 Feb. 2006, 1 ed.Hutcheson, John S., David Domke, Andre Billeaudeaux, and Philip Garland. “U.S. National Identity, Political Elites, and Patriotic Press Following September 11.” Political Communication 21.1 (2004): 27-50.Kymlicka, Will. “Liberal Individualism and Liberal Neutrality.” Ethics 99.4 (1989): 883-905.Modood, Tariq. “Establishment, Multiculturalism and British Citizenship.” The Political Quarterly (1994): 53-74.Osuri, Goldie, and Subhabrata B. Banerjee. “White Diasporas: Media Representations of September 11 and the Unbearable Whiteness of Being in Australia.” Social Semiotics 14.2 (2004): 151- 71.Rawls, John. A Theory of Justice. Cambridge: Harvard UP, 1971.Said, Edward. Orientalism. New York: Vintage Books 1978.Western Australian Charter of Multiculturalism. WA: Government of Western Australia, Nov. 2004. 11 March 2008 < http://www.equalopportunity.wa.gov.au/pdf/wa_charter_multiculturalism.pdf >.Yousif, Ahmad. “Islam, Minorities and Religious Freedom: A Challenge to Modern Theory of Pluralism.” Journal of Muslim Minority Affairs 20.1 (2000): 30-43.
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26

Franks, Rachel. "A True Crime Tale: Re-imagining Governor Arthur’s Proclamation to the Aborigines." M/C Journal 18, no. 6 (March 7, 2016). http://dx.doi.org/10.5204/mcj.1036.

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Abstract:
Special Care Notice This paper discusses trauma and violence inflicted upon the Indigenous peoples of Tasmania through the process of colonisation. Content within this paper may be distressing to some readers. Introduction The decimation of the First Peoples of Van Diemen’s Land (now Tasmania) was systematic and swift. First Contact was an emotionally, intellectually, physically, and spiritually confronting series of encounters for the Indigenous inhabitants. There were, according to some early records, a few examples of peaceful interactions (Morris 84). Yet, the inevitable competition over resources, and the intensity with which colonists pursued their “claims” for food, land, and water, quickly transformed amicable relationships into hostile rivalries. Jennifer Gall has written that, as “European settlement expanded in the late 1820s, violent exchanges between settlers and Aboriginal people were frequent, brutal and unchecked” (58). Indeed, the near-annihilation of the original custodians of the land was, if viewed through the lens of time, a process that could be described as one that was especially efficient. As John Morris notes: in 1803, when the first settlers arrived in Van Diemen’s Land, the Aborigines had already inhabited the island for some 25,000 years and the population has been estimated at 4,000. Seventy-three years later, Truganinni, [often cited as] the last Tasmanian of full Aboriginal descent, was dead. (84) Against a backdrop of extreme violence, often referred to as the Black War (Clements 1), there were some, admittedly dubious, efforts to contain the bloodshed. One such effort, in the late 1820s, was the production, and subsequent distribution, of a set of Proclamation Boards. Approximately 100 Proclamation Boards (the Board) were introduced by the Lieutenant Governor of the day, George Arthur (after whom Port Arthur on the Tasman Peninsula is named). The purpose of these Boards was to communicate, via a four-strip pictogram, to the Indigenous peoples of the island colony that all people—black and white—were considered equal under the law. “British Justice would protect” everyone (Morris 84). This is reflected in the narrative of the Boards. The first image presents Indigenous peoples and colonists living peacefully together. The second, and central, image shows “a conciliatory handshake between the British governor and an Aboriginal ‘chief’, highly reminiscent of images found in North America on treaty medals and anti-slavery tokens” (Darian-Smith and Edmonds 4). The third and fourth images depict the repercussions for committing murder, with an Indigenous man hanged for spearing a colonist and a European man also hanged for shooting an Aborigine. Both men executed under “gubernatorial supervision” (Turnbull 53). Image 1: Governor Davey's [sic - actually Governor Arthur's] Proclamation to the Aborigines, 1816 [sic - actually c. 1828-30]. Image Credit: Mitchell Library, State Library of NSW (Call Number: SAFE / R 247). The Board is an interesting re-imagining of one of the traditional methods of communication for Indigenous peoples; the leaving of images on the bark of trees. Such trees, often referred to as scarred trees, are rare in modern-day Tasmania as “the expansion of settlements, and the impact of bush fires and other environmental factors” resulted in many of these trees being destroyed (Aboriginal Heritage Tasmania online). Similarly, only a few of the Boards, inspired by these trees, survive today. The Proclamation Board was, in the 1860s, re-imagined as the output of a different Governor: Lieutenant Governor Davey (after whom Port Davey, on the south-west coast of Tasmania is named). This re-imagining of the Board’s creator was so effective that the Board, today, is popularly known as Governor Davey’s Proclamation to the Aborigines. This paper outlines several other re-imaginings of this Board. In addition, this paper offers another, new, re-imagining of the Board, positing that this is an early “pamphlet” on crime, justice and punishment which actually presents as a pre-cursor to the modern Australian true crime tale. In doing so this work connects the Proclamation Board to the larger genre of crime fiction. One Proclamation Board: Two Governors Labelled Van Diemen’s Land and settled as a colony of New South Wales in 1803, this island state would secede from the administration of mainland Australia in 1825. Another change would follow in 1856 when Van Diemen’s Land was, in another process of re-imagining, officially re-named Tasmania. This change in nomenclature was an initiative to, symbolically at least, separate the contemporary state from a criminal and violent past (Newman online). Tasmania’s violent history was, perhaps, inevitable. The island was claimed by Philip Gidley King, the Governor of New South Wales, in the name of His Majesty, not for the purpose of building a community, but to “prevent the French from gaining a footing on the east side of that island” and also to procure “timber and other natural products, as well as to raise grain and to promote the seal industry” (Clark 36). Another rationale for this land claim was to “divide the convicts” (Clark 36) which re-fashioned the island into a gaol. It was this penal element of the British colonisation of Australia that saw the worst of the British Empire forced upon the Aboriginal peoples. As historian Clive Turnbull explains: the brutish state of England was reproduced in the English colonies, and that in many ways its brutishness was increased, for now there came to Australia not the humanitarians or the indifferent, but the men who had vested interests in the systems of restraint; among those who suffered restraint were not only a vast number who were merely unfortunate and poverty-stricken—the victims of a ‘depression’—but brutalised persons, child-slaughterers and even potential cannibals. (Turnbull 25) As noted above the Black War of Tasmania saw unprecedented aggression against the rightful occupants of the land. Yet, the Aboriginal peoples were “promised the white man’s justice, the people [were] exhorted to live in amity with them, the wrongs which they suffer [were] deplored” (Turnbull 23). The administrators purported an egalitarian society, one of integration and peace but Van Diemen’s Land was colonised as a prison and as a place of profit. So, “like many apologists whose material benefit is bound up with the systems which they defend” (Turnbull 23), assertions of care for the health and welfare of the Aboriginal peoples were made but were not supported by sufficient policies, or sufficient will, and the Black War continued. Colonel Thomas Davey (1758-1823) was the second person to serve as Lieutenant Governor of Van Diemen’s Land; a term of office that began in 1813 and concluded in 1817. The fourth Lieutenant Governor of the island was Colonel Sir George Arthur (1784-1854); his term of office, significantly longer than Davey’s, being from 1824 to 1836. The two men were very different but are connected through this intriguing artefact, the Proclamation Board. One of the efforts made to assert the principle of equality under the law in Van Diemen’s Land was an outcome of work undertaken by Surveyor General George Frankland (1800-1838). Frankland wrote to Arthur in early 1829 and suggested the Proclamation Board (Morris 84), sometimes referred to as a Picture Board or the Tasmanian Hieroglyphics, as a tool to support Arthur’s various Proclamations. The Proclamation, signed on 15 April 1828 and promulgated in the The Hobart Town Courier on 19 April 1828 (Arthur 1), was one of several notices attempting to reduce the increasing levels of violence between Indigenous peoples and colonists. The date on Frankland’s correspondence clearly situates the Proclamation Board within Arthur’s tenure as Lieutenant Governor. The Board was, however, in the 1860s, re-imagined as the output of Davey. The Clerk of the Tasmanian House of Assembly, Hugh M. Hull, asserted that the Board was the work of Davey and not Arthur. Hull’s rationale for this, despite archival evidence connecting the Board to Frankland and, by extension, to Arthur, is predominantly anecdotal. In a letter to the editor of The Hobart Mercury, published 26 November 1874, Hull wrote: this curiosity was shown by me to the late Mrs Bateman, neé Pitt, a lady who arrived here in 1804, and with whom I went to school in 1822. She at once recognised it as one of a number prepared in 1816, under Governor Davey’s orders; and said she had seen one hanging on a gum tree at Cottage Green—now Battery Point. (3) Hull went on to assert that “if any old gentleman will look at the picture and remember the style of military and civil dress of 1810-15, he will find that Mrs Bateman was right” (3). Interestingly, Hull relies upon the recollections of a deceased school friend and the dress codes depicted by the artist to date the Proclamation Board as a product of 1816, in lieu of documentary evidence dating the Board as a product of 1828-1830. Curiously, the citation of dress can serve to undermine Hull’s argument. An early 1840s watercolour by Thomas Bock, of Mathinna, an Aboriginal child of Flinders Island adopted by Lieutenant Governor John Franklin (Felton online), features the young girl wearing a brightly coloured, high-waisted dress. This dress is very similar to the dresses worn by the children on the Proclamation Board (the difference being that Mathinna wears a red dress with a contrasting waistband, the children on the Board wear plain yellow dresses) (Bock). Acknowledging the simplicity of children's clothing during the colonial era, it could still be argued that it would have been unlikely the Governor of the day would have placed a child, enjoying at that time a life of privilege, in a situation where she sat for a portrait wearing an old-fashioned garment. So effective was Hull’s re-imagining of the Board’s creator that the Board was, for many years, popularly known as Governor Davey’s Proclamation to the Aborigines with even the date modified, to 1816, to fit Davey’s term of office. Further, it is worth noting that catalogue records acknowledge the error of attribution and list both Davey and Arthur as men connected to the creation of the Proclamation Board. A Surviving Board: Mitchell Library, State Library of New South Wales One of the surviving Proclamation Boards is held by the Mitchell Library. The Boards, oil on Huon pine, were painted by “convict artists incarcerated in the island penal colony” (Carroll 73). The work was mass produced (by the standards of mass production of the day) by pouncing, “a technique [of the Italian Renaissance] of pricking the contours of a drawing with a pin. Charcoal was then dusted on to the drawing” (Carroll 75-76). The images, once outlined, were painted in oil. Of approximately 100 Boards made, several survive today. There are seven known Boards within public collections (Gall 58): five in Australia (Mitchell Library, State Library of NSW, Sydney; Museum Victoria, Melbourne; National Library of Australia, Canberra; Tasmanian Museum and Art Gallery, Hobart; and Queen Victoria Museum and Art Gallery, Launceston); and two overseas (The Peabody Museum of Archaeology and Ethnology, Harvard University and the Museum of Archaeology and Ethnology, University of Cambridge). The catalogue record, for the Board held by the Mitchell Library, offers the following details:Paintings: 1 oil painting on Huon pine board, rectangular in shape with rounded corners and hole at top centre for suspension ; 35.7 x 22.6 x 1 cm. 4 scenes are depicted:Aborigines and white settlers in European dress mingling harmoniouslyAboriginal men and women, and an Aboriginal child approach Governor Arthur to shake hands while peaceful soldiers look onA hostile Aboriginal man spears a male white settler and is hanged by the military as Governor Arthur looks onA hostile white settler shoots an Aboriginal man and is hanged by the military as Governor Arthur looks on. (SAFE / R 247) The Mitchell Library Board was purchased from J.W. Beattie in May 1919 for £30 (Morris 86), which is approximately $2,200 today. Importantly, the title of the record notes both the popular attribution of the Board and the man who actually instigated the Board’s production: “Governor Davey’s [sic – actually Governor Arthur] Proclamation to the Aborigines, 1816 [sic – actually c. 1828-30].” The date of the Board is still a cause of some speculation. The earlier date, 1828, marks the declaration of martial law (Turnbull 94) and 1830 marks the Black Line (Edmonds 215); the attempt to form a human line of white men to force many Tasmanian Aboriginals, four of the nine nations, onto the Tasman Peninsula (Ryan 3). Frankland’s suggestion for the Board was put forward on 4 February 1829, with Arthur’s official Conciliator to the Aborigines, G.A. Robinson, recording his first sighting of a Board on 24 December 1829 (Morris 84-85). Thus, the conception of the Board may have been in 1828 but the Proclamation project was not fully realised until 1830. Indeed, a news item on the Proclamation Board did appear in the popular press, but not until 5 March 1830: We are informed that the Government have given directions for the painting of a large number of pictures to be placed in the bush for the contemplation of the Aboriginal Inhabitants. […] However […] the causes of their hostility must be more deeply probed, or their taste as connoisseurs in paintings more clearly established, ere we can look for any beneficial result from this measure. (Colonial Times 2) The remark made in relation to becoming a connoisseur of painting, though intended to be derogatory, makes some sense. There was an assumption that the Indigenous peoples could easily translate a European-styled execution by hanging, as a visual metaphor for all forms of punishment. It has long been understood that Indigenous “social organisation and religious and ceremonial life were often as complex as those of the white invaders” (McCulloch 261). However, the Proclamation Board was, in every sense, Eurocentric and made no attempt to acknowledge the complexities of Aboriginal culture. It was, quite simply, never going to be an effective tool of communication, nor achieve its socio-legal aims. The Board Re-imagined: Popular Media The re-imagining of the Proclamation Board as a construct of Governor Davey, instead of Governor Arthur, is just one of many re-imaginings of this curious object. There are, of course, the various imaginings of the purpose of the Board. On the surface these images are a tool for reconciliation but as “the story of these paintings unfolds […] it becomes clear that the proclamations were in effect envoys sent back to Britain to exhibit the ingenious attempts being applied to civilise Australia” (Carroll 76). In this way the Board was re-imagined by the Administration that funded the exercise, even before the project was completed, from a mechanism to assist in the bringing about of peace into an object that would impress colonial superiors. Khadija von Zinnenburg Carroll has recently written about the Boards in the context of their “transnational circulation” and how “objects become subjects and speak of their past through the ventriloquism of contemporary art history” (75). Carroll argues the Board is an item that couples “military strategy with a fine arts propaganda campaign” (Carroll 78). Critically the Boards never achieved their advertised purpose for, as Carroll explains, there were “elaborate rituals Aboriginal Australians had for the dead” and, therefore, “the display of a dead, hanging body is unthinkable. […] being exposed to the sight of a hanged man must have been experienced as an unimaginable act of disrespect” (92). The Proclamation Board would, in sharp contrast to feelings of unimaginable disrespect, inspire feelings of pride across the colonial population. An example of this pride being revealed in the selection of the Board as an object worthy of reproduction, as a lithograph, for an Intercolonial Exhibition, held in Melbourne in 1866 (Morris 84). The lithograph, which identifies the Board as Governor Davey’s Proclamation to the Aborigines and dated 1816, was listed as item 572, of 738 items submitted by Tasmania, for the event (The Commissioners 69-85). This type of reproduction, or re-imagining, of the Board would not be an isolated event. Penelope Edmonds has described the Board as producing a “visual vernacular” through a range of derivatives including lantern slides, lithographs, and postcards. These types of tourist ephemera are in addition to efforts to produce unique re-workings of the Board as seen in Violet Mace’s Proclamation glazed earthernware, which includes a jug (1928) and a pottery cup (1934) (Edmonds online). The Board Re-imagined: A True Crime Tale The Proclamation Board offers numerous narratives. There is the story that the Board was designed and deployed to communicate. There is the story behind the Board. There is also the story of the credit for the initiative which was transferred from Governor Arthur to Governor Davey and subsequently returned to Arthur. There are, too, the provenance stories of individual Boards. There is another story the Proclamation Board offers. The story of true crime in colonial Australia. The Board, as noted, presents through a four-strip pictogram an idea that all are equal under the rule of law (Arthur 1). Advocating for a society of equals was a duplicitous practice, for while Aborigines were hanged for allegedly murdering settlers, “there is no record of whites being charged, let alone punished, for murdering Aborigines” (Morris 84). It would not be until 1838 that white men would be punished for the murder of Aboriginal people (on the mainland) in the wake of the Myall Creek Massacre, in northern New South Wales. There were other examples of attempts to bring about a greater equity under the rule of law but, as Amanda Nettelbeck explains, there was wide-spread resistance to the investigation and charging of colonists for crimes against the Indigenous population with cases regularly not going to trial, or, if making a courtroom, resulting in an acquittal (355-59). That such cases rested on “legally inadmissible Aboriginal testimony” (Reece in Nettelbeck 358) propped up a justice system that was, inherently, unjust in the nineteenth century. It is important to note that commentators at the time did allude to the crime narrative of the Board: when in the most civilized country in the world it has been found ineffective as example to hang murderers in chains, it is not to be expected a savage race will be influenced by the milder exhibition of effigy and caricature. (Colonial Times 2) It is argued here that the Board was much more than an offering of effigy and caricature. The Proclamation Board presents, in striking detail, the formula for the modern true crime tale: a peace disturbed by the act of murder; and the ensuing search for, and delivery of, justice. Reinforcing this point, are the ideas of justice seen within crime fiction, a genre that focuses on the restoration of order out of chaos (James 174), are made visible here as aspirational. The true crime tale does not, consistently, offer the reassurances found within crime fiction. In the real world, particularly one as violent as colonial Australia, we are forced to acknowledge that, below the surface of the official rhetoric on justice and crime, the guilty often go free and the innocent are sometimes hanged. Another point of note is that, if the latter date offered here, of 1830, is taken as the official date of the production of these Boards, then the significance of the Proclamation Board as a true crime tale is even more pronounced through a connection to crime fiction (both genres sharing a common literary heritage). The year 1830 marks the release of Australia’s first novel, Quintus Servinton written by convicted forger Henry Savery, a crime novel (produced in three volumes) published by Henry Melville of Hobart Town. Thus, this paper suggests, 1830 can be posited as a year that witnessed the production of two significant cultural artefacts, the Proclamation Board and the nation’s first full-length literary work, as also being the year that established the, now indomitable, traditions of true crime and crime fiction in Australia. Conclusion During the late 1820s in Van Diemen’s Land (now Tasmania) a set of approximately 100 Proclamation Boards were produced by the Lieutenant Governor of the day, George Arthur. The official purpose of these items was to communicate, to the Indigenous peoples of the island colony, that all—black and white—were equal under the law. Murderers, be they Aboriginal or colonist, would be punished. The Board is a re-imagining of one of the traditional methods of communication for Indigenous peoples; the leaving of drawings on the bark of trees. The Board was, in the 1860s, in time for an Intercolonial Exhibition, re-imagined as the output of Lieutenant Governor Davey. This re-imagining of the Board was so effective that surviving artefacts, today, are popularly known as Governor Davey’s Proclamation to the Aborigines with the date modified, to 1816, to fit the new narrative. The Proclamation Board was also reimagined, by its creators and consumers, in a variety of ways: as peace offering; military propaganda; exhibition object; tourism ephemera; and contemporary art. This paper has also, briefly, offered another re-imagining of the Board, positing that this early “pamphlet” on justice and punishment actually presents a pre-cursor to the modern Australian true crime tale. The Proclamation Board tells many stories but, at the core of this curious object, is a crime story: the story of mass murder. Acknowledgements The author acknowledges the Palawa peoples: the traditional custodians of the lands known today as Tasmania. The author acknowledges, too, the Gadigal people of the Eora nation upon whose lands this paper was researched and written. The author extends thanks to Richard Neville, Margot Riley, Kirsten Thorpe, and Justine Wilson of the State Library of New South Wales for sharing their knowledge and offering their support. The author is also grateful to the reviewers for their careful reading of the manuscript and for making valuable suggestions. ReferencesAboriginal Heritage Tasmania. “Scarred Trees.” Aboriginal Cultural Heritage, 2012. 12 Sep. 2015 ‹http://www.aboriginalheritage.tas.gov.au/aboriginal-cultural-heritage/archaeological-site-types/scarred-trees›.Arthur, George. “Proclamation.” The Hobart Town Courier 19 Apr. 1828: 1.———. Governor Davey’s [sic – actually Governor Arthur’s] Proclamation to the Aborigines, 1816 [sic – actually c. 1828-30]. Graphic Materials. Sydney: Mitchell Library, State Library of NSW, c. 1828-30.Bock, Thomas. Mathinna. Watercolour and Gouache on Paper. 23 x 19 cm (oval), c. 1840.Carroll, Khadija von Zinnenburg. Art in the Time of Colony: Empires and the Making of the Modern World, 1650-2000. Farnham, UK: Ashgate Publishing, 2014.Clark, Manning. History of Australia. Abridged by Michael Cathcart. Melbourne: Melbourne University Press, 1997 [1993]. Clements, Nicholas. The Black War: Fear, Sex and Resistance in Tasmania. St Lucia, Qld.: U of Queensland P, 2014.Colonial Times. “Hobart Town.” Colonial Times 5 Mar. 1830: 2.The Commissioners. Intercolonial Exhibition Official Catalogue. 2nd ed. Melbourne: Blundell & Ford, 1866.Darian-Smith, Kate, and Penelope Edmonds. “Conciliation on Colonial Frontiers.” Conciliation on Colonial Frontiers: Conflict, Performance and Commemoration in Australia and the Pacific Rim. Eds. Kate Darian-Smith and Penelope Edmonds. New York: Routledge, 2015. 1–14. Edmonds, Penelope. “‘Failing in Every Endeavour to Conciliate’: Governor Arthur’s Proclamation Boards to the Aborigines, Australian Conciliation Narratives and Their Transnational Connections.” Journal of Australian Studies 35.2 (2011): 201–18.———. “The Proclamation Cup: Tasmanian Potter Violet Mace and Colonial Quotations.” reCollections 5.2 (2010). 20 May 2015 ‹http://recollections.nma.gov.au/issues/vol_5_no_2/papers/the_proclamation_cup_›.Felton, Heather. “Mathinna.” Companion to Tasmanian History. Hobart: Centre for Tasmanian Historical Studies, University of Tasmania, 2006. 29 Sep. 2015 ‹http://www.utas.edu.au/library/companion_to_tasmanian_history/M/Mathinna.htm›.Gall, Jennifer. Library of Dreams: Treasures from the National Library of Australia. Canberra: National Library of Australia, 2011.Hull, Hugh M. “Tasmanian Hieroglyphics.” The Hobart Mercury 26 Nov. 1874: 3.James, P.D. Talking about Detective Fiction. New York: Alfred A. Knopf, 2009.Mace, Violet. Violet Mace’s Proclamation Jug. Glazed Earthernware. Launceston: Queen Victoria Museum and Art Gallery, 1928.———. Violet Mace’s Proclamation Cup. Glazed Earthernware. Canberra: National Museum of Australia, 1934.McCulloch, Samuel Clyde. “Sir George Gipps and Eastern Australia’s Policy toward the Aborigine, 1838-46.” The Journal of Modern History 33.3 (1961): 261–69.Morris, John. “Notes on a Message to the Tasmanian Aborigines in 1829, popularly called ‘Governor Davey’s Proclamation to the Aborigines, 1816’.” Australiana 10.3 (1988): 84–7.Nettelbeck, Amanda. “‘Equals of the White Man’: Prosecution of Settlers for Violence against Aboriginal Subjects of the Crown, Colonial Western Australia.” Law and History Review 31.2 (2013): 355–90.Newman, Terry. “Tasmania, the Name.” Companion to Tasmanian History, 2006. 16 Sep. 2015 ‹http://www.utas.edu.au/library/companion_to_tasmanian_history/T/Tasmania%20name.htm›.Reece, Robert H.W., in Amanda Nettelbeck. “‘Equals of the White Man’: Prosecution of Settlers for Violence against Aboriginal Subjects of the Crown, Colonial Western Australia.” Law and History Review 31.2 (2013): 355–90.Ryan, Lyndall. “The Black Line in Van Diemen’s Land: Success or Failure?” Journal of Australian Studies 37.1 (2013): 3–18.Savery, Henry. Quintus Servinton: A Tale Founded upon Events of Real Occurrence. Hobart Town: Henry Melville, 1830.Turnbull, Clive. Black War: The Extermination of the Tasmanian Aborigines. Melbourne: Sun Books, 1974 [1948].
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Trofimova, Evija, and Sophie Nicholls. "On Walking and Thinking: Two Walks across the Page." M/C Journal 21, no. 4 (October 15, 2018). http://dx.doi.org/10.5204/mcj.1450.

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IntroductionTwo writers, stuck in our university offices, decide to take our thoughts “for a walk” across the page. Writing from Middlesbrough, United Kingdom, and Auckland, New Zealand, we are separated by 18,000 kilometres and 11 hours, and yet here, on the page, our paths meet. How does walking, imaginary or real, affect our thinking? How do the environments through which we move, and the things we see along the way, influence our writing? What role do rhythm and pace play in the process? We invite you to join us on two short walks that reflect on our shared challenges as writers from two different strands of writing studies. Perhaps our paths will intersect, or even overlap, with yours somewhere? Ultimately, we aim to find out what happens when we leave our academic baggage behind, side-stepping dense theoretical arguments and comprehensive literature reviews for a creative-critical exploration. Evija: Let’s admit it, Sophie—I’m stuck. I’ve spent half a day in front of this computer but have hardly typed a line. It’s not just writing. It’s my thinking. I feel like my mind is weighed down by the clutter of thoughts that lead nowhere.Look at my surroundings. My office is crammed with stuff. So many thoughts buried under piles of paper, insisting on their place in the work in which they so obviously do not belong. I also can’t help but feel the magnetic pull of others’ ideas from all the books around me. Each thought, each reference, fights for its place in my work. What an unbearable intertextual mess...Sophie: I think that everyone who has ever tried to write knows exactly what these moments feel like. We can feel so lost, so stuck and blocked. Have you ever noticed that the words that we use about these feelings are intensely visceral? Perhaps that’s why, when the words won’t come, so many of us find it helpful to get up and move our bodies. Evija, shall we leave our desks behind for a while and go for a walk? Would you like to join me?E: Most certainly! Apparently, Friedrich Nietzsche loved to take his mind for a walk (Gros). Ideas, born among books, says Frédéric Gros, “exude the stuffy odour of libraries” (18). Gros describes such books as “grey”: “overloaded with quotations, references, footnotes, explicatory prudence, indefinite refutations” (19). They fail to say anything new and are “crammed”, “stuffed”, and “weighed down”; they are “born of a compilation of the other books” (Gros 19) so also bear their weight. Essentially, we are told, we should think of the books we are writing as “expression[s] of [our] physiology” (Gros 19). If we are shrivelled, stuck, stooped, tense, and tired, so also are our thoughts. Therefore, in order to make your thoughts breathe, walk, and even “dance”, says Nietzsche, you should go outdoors, go up in the mountains.S: As I read what you’ve written here, Evija, I feel as if I’m walking amongst your thoughts, both here on the screen and in my imagination. Sometimes, I’m in perfect step with you. At other times, I want to interrupt, tug on your sleeve and point, and say “Look! Have you seen this, just up ahead?”E: That’s the value of companionship on the road. A shared conversation on the move can lead to a transformation of thought, a conversion, as in the Biblical stories of the roads to Emmaus and Damascus. In fact, we tested the power of walking and talking in rural settings in a series of experimental events organised for academics in Auckland, New Zealand, throughout 2017 (see our blog post on Writing, Writing Everywhere website). It appeared to work very well for writers who had either been “stuck” or in the early stages of drafting. Those who were looking to structure existing thoughts were better off staying put. But walking and talking is an entire other topic (see Anderson) that we should discuss in more depth some other time.Anyway, you’ve brought us to what looks like a forest. Is this where you want us to go?A Walk “into the Woods,” or Getting in the Thick of Free-Writing S: Yes, just follow me. I often walk in the woods close to where I live. Of course, going “into the woods” is itself a metaphor, rich with fairy-tale connotations about creativity. The woods are full of darkness and danger, grandmother’s cottage, wild beasts, witches, poisonous fruits. The woods are where traps are laid, where children wander and get lost, where enchantments befall us. But humans have always been seduced by the woods and what lies in wait there (Maitland). In Jungian terms, losing oneself in darkness is a rite of initiation. By stepping into the woods, we surrender to not knowing, to walking off the path and into the depths of our imagination. I dare you to do that, right now! E: Letting go is not always easy. I keep wanting to respond to your claim by adding scholarly references to important work on the topic. I want to mention the father of the essay, Michel de Montaigne, for whom this form of writing was but “an attempt” (from Old French, “essai”) to place himself in this world, a philosophical and literary adventure that stood very far from the rigidly structured academic essay of the present day (Sturm). We’ve forgotten that writing is a risky undertaking, an exploration of uncharted terrains (Sturm). S: Yes, and in academic thinking, we’re always afraid to ramble. But perhaps rambling is exactly what we need to do. Perhaps we need to start walking without knowing where we’re going ... and see where it takes us. E: Indeed. Instead of going on writing retreats, academics should be sent “into the woods”, where their main task would be to get lost before they even start to think.S: Into the Woods, a reality TV show for academics? But seriously, maybe there is something about walking into the woods—or a landscape different from our habitual one—that symbolises a shift in feeling-state. When I walk into the woods, I purposely place myself in a different world. My senses are heightened. I become acutely aware of each tiny sound—the ticking of the leaves, the wind, the birdsong, the crunch of my feet, the pounding of the blood in my ears. I become less aware of all the difficult parts of myself, my troubles, my stuckness, what weighs on me so heavily. It seems to me that there is a parallel here with a state of consciousness or awareness famously described by the psychologist of optimal experience, Mihalyi Csikszentmihalyi, as “flow”. In flow, “the loss of a sense of self separate from the world around it is sometimes accompanied by a feeling of union with the environment” (Csikszentmihalyi 63), together with pleasure in movement and in the sensory experience of seeing the world. So flow might be one way of thinking about my lived experience of walking in the woods. But this shift has also been described by the psychotherapist Marion Milner as a shift from “narrow thinking” into a “wider” way of looking, listening, feeling, and moving—a feeling state that Milner called the “fat feeling”. She identified this “fat feeling” as characteristic of moments when she experienced intense delight (Milner 15) and she began to experiment with ways in which she could practice it more purposefully.In this sense, walking is a kind of “trick” that I can play upon myself. The shift from office to woods, from sitting at my desk to moving through the world, triggers a shift from preoccupation with the “head stuff” of academic work and into a more felt, bodily way of experiencing. Walking helps me to “get out of my head.”E: So wandering through this thicket becomes a kind of free writing?S: Yes, free writing is like “taking a line for a walk” on the page, words that the Swiss-German artist Paul Klee famously attributed to drawing (Klee 105; see also Raymond). It’s what we’re doing here, wouldn’t you say?Two Lines of Walking: A drawing by Evija. E: Yes—and we don’t know where this walk will lead us. I’m thinking of the many times I have propelled myself into meaningful writing by simply letting the hand do its work and produce written characters on the screen or page. Initially, it looks like nonsense. Then, meaning and order start to emerge.S: Yes, my suggestion is that walking—like writing—frees us up, connects us with the bodily, felt, and pleasurable aspects of the writing process. We need this opportunity to meander, go off at tangents...E: So what qualities do free writing and walking have in common? What is helpful about each of these activities?S: A first guess might be that free writing and walking make use of rhythm. Linguist and psychoanalyst Julia Kristeva calls the sound, rhythm, and texture of language the “semiotic”. For Kristeva, the “semiotic” (the realm of bodily drives and affects, rhythms, pre-verbal babble) and the “symbolic” (the realm of prescribed language, linguistic structure, grammar, and judgment) do not exist in rigid opposition to one another. Instead, they form a continuum which she calls “signifiance” or signification (Kristeva 22), a “dialectic” (24) of making meaning. According to Kristeva, even the smallest element of symbolic meaning, the phoneme, is involved in “rhythmic, intonational repetitions” (103) so that, as we order phonemes into words and words into sentences, our language pulses with the operations of our bodily, instinctual drives. Kristeva thinks in terms of an “explosion of the semiotic in the symbolic” (69). E: An explosion. I like that!S: Me too.My theory is that, by letting go into that rhythm a little, we’re enabling ourselves to access some of the pre-verbal force that Kristeva talks about. E: So the rhythm of walking helps us to connect with the rhythmic qualities of the semiotic?S: Exactly. We might say that a lot of academic writing tends to privilege the symbolic—both in terms of the style we choose and the way that we structure our arguments. E: And academic convention requires that we make more references here. For example, as we’re discussing “free writing”, we could cite Ken Macrorie or Peter Elbow, the two grandfathers of the method. Or we might scaffold our talks about collaborative writing as a means of scholarly inquiry, with the work of Laurel Richardson or another authority in the field.S: Yes, and all of this is an important part of academic practice, of course. But perhaps when we give ourselves permission to ramble and meander, to loosen up the relationships between what we feel and what we say, we move along the continuum of meaning-making towards the more felt and bodily, and away from the received and prescribed. …S: And I’ve put an ellipsis there to mark that we are moving into another kind of space now. We’re coming to a clearing in the woods. Because at some point in our rambling, we might want to pause and make a few suggestions. Perhaps we come to a clearing, like this one here. We sit down for a while and collect our thoughts.E: Yes. Let’s sit down. And, while you’re resting, let me tell you what this “collecting of thoughts” reminds me of.I’m thinking that we don’t necessarily need to go anywhere to get away from our particular state of mind. A shared cup of coffee or a conversation can have the same effect. Much has already been said about the effects of alcohol, tobacco, and drugs on writing; all rather harmful ways of going “on a trip” (Laing; Klein). In our case, it’s the blank pages of a shared Google Doc that has brought us together, collecting our thoughts on walking and moving us into a different realm, a new world of exciting and strange ideas to be explored. And the idea of mapping out this space by gradually filling its pages with words sets our minds on a journey.S: That’s interesting. The choreographer Twyla Tharp talks about the power of ritual in creating this shift for us into a creative or flow state. It could be lighting a candle or drinking a glass of water. There is a moment when something “clicks”, and we enter the world of creativity.E: Yes, a thing can act as a portal or gateway. And, as I want to show you, the things in the landscape that we walk through can help us to enter imaginary realms.So can I take you for a little walk now? See that winding country road leading through open fields and rolling hills? That’s where we’re going to start.A publicity image, drawn by Evija, for Walking Talking Writing events for academics, organised at the University of Auckland in 2017.A Walk “through the Countryside”, or Traversing the Landscape of ThoughtsE: Sophie, you spoke earlier about the way that experiencing yourself in relation to the environment is important for opening up your imagination. For example, just allowing yourself to be in the woods and noticing how the space pulsates around you is enough to awaken your bodily awareness.But let’s take a stroll along this road and let me explain to you what’s happening for me. You see, I find the woods too distracting and stimulating. When I’m stuck, I crave openness and space like this landscape that we’re walking through right now. S: Too much detail, too many things, overwhelm you?E: Exactly. Here, where the landscape is simple and spacious, my thoughts can breathe. Ideas quietly graze as I move through them. The country road is under my feet and I know exactly where I’m heading – beyond that horizon line in the distance… I need to be able to look far into that hazy distance to get my sense of seeing things “in depth.” All this makes me think of a study by Mia Keinänen in which she surveyed nine Norwegian academics who habitually walk to think (Keinänen). Based on their personal observations, the resulting article provides interesting material about the importance of walking—its rhythm, environment, and so on—on one’s thinking. For one of the academics, being able to see landmarks and thoughts in perspective was the key to being able to see ideas in new ways. There is a “landscape of thinking”, in which thinking becomes a place and environment is a process.For another participant in the study, thoughts become objects populating the landscape. The thinker walks through these object-thoughts, mapping out their connections, pulling some ideas closer, pushing others further away, as if moving through a 3D computer game.S: Hmm. I too think that we tend to project not only thoughts but also the emotions that we ourselves might be experiencing onto the objects around us. The literary critic Suzanne Nalbantian describes this as the creation of “aesthetic objects”, a “mythopoetic” process by which material objects in the external world “change their status from real to ‘aesthetic’ objects” and begin to function as “anchors or receptacles for subjectivity” (Nalbantien 54).Nalbantian uses examples such as Proust’s madeleine or Woolf’s lighthouse to illustrate the ways in which authors of autobiographical fiction invest the objects around them with a particular psychic value or feeling-tone.For me, this might be a tree, or a fallen leaf on the path. For you, Evija, it could be the horizon, or an open field or a vague object, half-perceived in the distance. E: So there’s a kind of equivalence between what we’re feeling and what we’re noticing? S: Yes. And it works the other way around too. What we’re noticing affects our feelings and thoughts. And perhaps it’s really about finding and knowing what works best for us—the landscape that is the best fit for how we want to feel… E: Or how we want to think. Or write. S: That’s it. Of course, metaphor is another way of describing this process. When we create a metaphor, we bring together a feeling or memory inside us with an object in the outside world. The feeling that we carry within us right now finds perfect form in the shape of this particular hillside. A thought is this pebble. A memory is that cloud…E: That’s the method of loci, which Mia Keinänen also refers to (600) in her article about the walking-thinking Norwegian academics. By projecting one’s learnt knowledge onto a physical landscape, one is able to better navigate ideas.S: Although I can’t help thinking that’s all a little cerebral. For me, the process is more immediate and felt. But I’m sure we’re talking about something very similar...E: Well, the anthropologist Tim Ingold, who has written a great deal on walking, in his article “Ways of Mind-Walking: Reading, Writing, Painting” urges us to rethink what imagination might be and the ways that it might relate to the physical environment, our movement through it, and our vision. He quotes James Elkins’s suggestion (in Ingold 15-16) that true “seeing” involves workings of both the eye and the mind in bringing forth images. But Ingold questions the very notion of imagination as a place inhabited by images. From derelict houses, barren fields and crossroads, to trees, stray dogs, and other people, the images we see around us do not represent “the forms of things in the world” (Ingold 16). Instead, they are gateways and “place-holders” for the truer essence of things they seem to represent (16). S: There’s that idea of the thing acting as a gateway or portal again… E: Yes, images—like the ruins of that windmill over there—do not “stand for things” but help us experientially “find” those things (Ingold16). This is one of the purposes of art, which, instead of giving us representations of things in the world, offers us something which is like the things in the world (16)—i.e., experiences.But as we walk, and notice the objects around us, are there specific qualities about the objects themselves that make this process—what you call “projection”—more or less difficult for us?A drawing by Latvian artist Māris Subačs (2016). The text on the image says: “Clouds slowly moving.” Publicity image for Subačs’s exhibition “Baltā Istaba” (The White Room), taken from Latvijas Sabiedriskie Mediji, https://www.lsm.lv/. S: Well, let’s circle back now—on the road and on the page. We’ve talked about the way that you need wide, open spaces, whereas I find myself responding to a range of different environments in different ways. How do you feel now, as we pause here and begin to retrace our steps? E: How do I feel? I’m not sure. Right now, I’m thinking about the way that I respond to art. For example, I would say that life-like images of physical objects in this world (e.g., a realistic painting of a vase with flowers) are harder to perceive with my mind's eye than, let’s say, of an abstract painting. I don’t want to be too tied to the surface details and physicality of the world. What I see in a picture is not the representation of the vase and flowers; what I see are forms that the “inner life force”, to use Ingold’s term, has taken to express itself through (vaseness, flowerness). The more abstract the image, the more of the symbolic or the imaginary it can contain. (Consider the traditional Aboriginal art, as Ingold invites, or the line drawings of Latvian artist Māris Subačs, as I suggest, depicted above.) Things we can observe in this world, says Ingold, are but “outward, sensible forms” that “give shape to the inner generative impulse that is life itself” (17). (This comes from the underlying belief that the phenomenal world itself is all “figmented” (Ingold 17, referring to literary scholar Mary Carruthers).)S: And, interestingly, I don’t recognise this at all! My experiencing of the objects around me feels very different. That tree, this pine cone in my hand, the solidity of this physical form is very helpful in crystallising something that I’m feeling. I enjoy looking at abstract paintings too. I can imagine myself into them. But the thing-ness of things is also deeply satisfying, especially if I can also touch, taste, smell, hold the thing itself. The poet Selima Hill goes for a walk in order to gather objects in a Tupperware box: “a dead butterfly, a yellow pebble, a scrap of blue paper, an empty condom packet.” Later she places an object from these “Tupperware treasures” on her writing desk and uses it “to focus on the kernel of the poem”, concentrating on it “to select the fragments and images she needs” (Taylor). This resonates with me.E: So, to summarise, walking seems to have something to do with seeing, for both of us. S: Yes, and not just seeing but also feeling and experiencing, with all of our senses. E: OK. And walking like appreciating art or writing or reading, has the capacity to take us beyond what shows at surface level, and so a step closer to the “truer” expression of life, to paraphrase Ingold. S: Yes, and the expression that Ingold calls more “true” is what Kristeva would say is the semiotic, the other-than-meaning, the felt and bodily, always bubbling beneath the surface. E: True, true. And although Ingold here doesn’t say how walking facilitates this kind of seeing and experiencing, perhaps we can make some suggestions here.You focused on the rhythm of walking and thinking/writing earlier. But I’m equally intrigued by the effects of speed. S: That resonates for me too. I need to be able to slow down and really experience the world around me. E: Well, did you know that there are scientific studies that suggest a correlation between the speed of walking and the speed of thinking (Jabr; Oppezzo and Schwartz)? The pace of walking, as the movement of our bodies through space, sets a particular temporal relationship with the objects we move past. In turn, this affects our “thinking time”, and our thinking about abstract ideas (Cuelenaere 127, referring to George Lakoff and Mark Johnson’s ideas).S: That makes sense to me. I noticed that when we were walking through the woods, we had slowed right down and then, as we reached the open road, you seemed to want to go much faster than me…E: Yes, at a steady pace. That’s perhaps not surprising. Because it seems that the speed of our walking is intimately connected with our vision. So if I’m moving through a landscape in which I’m fully immersed, I’m unable to take in everything around me. I choose to rest my eyes on a few select points of interest. S: Or on the horizon…E: Yes. The path that leads through an open field allows me to rest my eyes on the distant horizon. I register the patterns of fields and houses; and perhaps I catch sight of the trees in my peripheral vision. The detailed imagery, if any, gets reduced to geometrical figures and lines.The challenge is to find the right balance between the stimuli provided by the external world and the speed of movement through it.S: So the pace of walking can enable us to see things in a certain way. For you, this is moving quickly, seeing things vaguely, fragmentally and selectively. For me, it’s an opportunity to take my time, find my own rhythm, to slow down and weigh a thought or a thing. I think I’m probably the kind of walker who stops to pick up sticks and shells, and curious stones. I love the rhythm of moving but it isn’t necessarily fast movement. Perhaps you’re a speed walker and I’m a rambler? E: I think both the pace and the rhythm are of equal importance. The movement can be so monotonous that it becomes a meditative process, in which I lose myself. Then, what matters is no longer the destination but the journey itself. It’s like...S: Evija! Stop for a moment! Over here! Look at this! E: You know, that actually broke my train of thought. S: I’m sorry… I couldn’t resist. But Evija, we’ve arrived at the entrance to the woods again. E: And the light’s fading… I should get back to the office.S: Yes, but this time, we can choose which way to go: through the trees and into the half-dark of my creative subconscious or across the wide, open spaces of your imagination. E: And will we walk slowly—or at speed? There’s still so much to say. There are other landscapes and pathways—and pages—that we haven’t even explored yet.S: But I don’t want to stop. I want to keep walking with you.E: Indeed, Sophie, writing is a walk that never ends. ReferencesAnderson, Jon. “Talking whilst Walking: A Geographical Archaeology of Knowledge.” Area 36.3 (2004): 254-261. Csikszentmihalyi, Mihalyi. Flow and the Psychology of Discovery and Invention. NewYork: Harper Perennial, 1997.Cuelenaere, Laurence. “Aymara Forms of Walking: A Linguistic Anthropological Reflection on the Relation between Language and Motion.” Language Sciences 33.1 (2011):126-137. Elbow, Peter. Writing without Teachers. 2nd ed. Oxford: Oxford UP, 1998. Gros, Frédéric. The Philosophy of Walking. London: Verso, 2014.Ingold, Tim. Being Alive: Essays on Movement, Knowledge and Description. Abingdon: Routledge, 2011.———. “Culture on the Ground: The World Perceived through the Feet.” Journal of Material Culture 9.3 (2004): 315-340.———. Lines: A Brief History. Abingdon: Routledge, 2007.———. “Ways of Mind-Walking: Reading, Writing, Painting.” Visual Studies 25.1 (2010):15-23.Ingold, Tim, and J.L. Vergunst, eds. Ways of Walking: Ethnography and Practice on Foot. London: Ashgate, 2008.Jabr, Ferris. “Why Walking Helps Us Think.” The New Yorker, 3 Sep. 2014. 10 Aug. 2018 <https://www.newyorker.com/tech/elements/walking-helps-us-think>.Keinänen, Mia. “Taking Your Mind for a Walk: A Qualitative Investigation of Walking and Thinking among Nine Norwegian Academics.” Higher Education 71.4 (2016): 593-605. Klee, Paul. Notebooks, Volume 1: The Thinking Eye. Ed. J. Spiller. Trans. R. Manheim. London: Lund Humphries, 1961. Klein, Richard. Cigarettes Are Sublime. London: Picador, 1995. Kristeva, Julia. Revolution in Poetic Language. Trans. Leon S. Roudiez. New York: Columbia UP, 1984.Laing, Olivia. The Trip to Echo Spring: Why Writers Drink. Edinburgh: Canongate 2013.Macrorie, Ken. Telling Writing. Rochelle Park, N.J.: Hayden Book Company, 1976.Maitland, Sarah. Gossip from the Forest: The Tangled Roots of Our Forests and Fairy-Tales. Berkeley, CA: Counterpoint, 2012. Milner, Marion (as Joanna Field). A Life of One’s Own. 1934. London: Virago, 1986.Nalbantien, Suzanne. Aesthetic Autobiography. London: Macmillan, 1994.Oppezzo, Marily, and Daniel L. Schwartz. “Give Your Ideas Some Legs: The Positive Effect of Walking on Creative Thinking.” Journal of Experimental Psychology: Learning, Memory, and Cognition 40.4 (2014): 1142-1152.Richardson, Laurel. “Writing: A Method of Inquiry.” Handbook of Qualitative Research. 2nd ed. Ed. N.K. Denzin and Y.S. Lincoln. Thousand Oaks, CA: Sage Publications, 2007. 923-948. Sturm, Sean. “Terra (In)cognita: Mapping Academic Writing.” TEXT 16.2 (2012).Taylor, Debbie. “The Selima Hill Method.” Mslexia 6 (Summer/Autumn 2000). Tharp, Twyla. The Creative Habit: Learn It and Use It for Life. New York: Simon Schuster, 2003.Trofimova, Evija. “Academics Go Walking, Talking, Writing*.” Writing, Writing Everywhere, 8 Dec. 2017. 1 Oct. 2018 <http://www.writing.auckland.ac.nz/2017/12/08/academics-go-walking-talking-writing>.
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