title: Focused acceleration of cosmic-ray particles in non-uniform magnetic fields

authors: Litvinenko, Yuri E.

subjects: acceleration of particles

abstract: The Fokker–Planck equation for cosmic-ray particles in a spatially varying guide magnetic field in a turbulent plasma is analyzed. An expression is derived for the mean rate of change of particle momentum, caused by the effect of adiabatic focusing in a non-uniform guide field. Results of an earlier diffusion-limit analysis are confirmed, and the physical picture is clarified by working directly with the Fokker–Planck equation. A distributed first-order Fermi acceleration mechanism is identified, which can be termed focused acceleration. If the forward and backward-propagating waves have equal polarizations, focused acceleration operates when the net cross helicity of an Alfvenic slab turbulence is either negative in a diverging guide field or positive in a converging guide field. It is suggested that focused acceleration can contribute to the formation of the anomalous cosmic-ray spectrum at the heliospheric termination shock.

text: Focused acceleration of cosmic-ray particles in non-uniform magnetic fields The Fokker–Planck equation for cosmic-ray particles in a spatially varying guide magnetic field in a turbulent plasma is analyzed. An expression is derived for the mean rate of change of particle momentum, caused by the effect of adiabatic focusing in a non-uniform guide field. Results of an earlier diffusion-limit analysis are confirmed, and the physical picture is clarified by working directly with the Fokker–Planck equation. A distributed first-order Fermi acceleration mechanism is identified, which can be termed focused acceleration. If the forward and backward-propagating waves have equal polarizations, focused acceleration operates when the net cross helicity of an Alfvenic slab turbulence is either negative in a diverging guide field or positive in a converging guide field. It is suggested that focused acceleration can contribute to the formation of the anomalous cosmic-ray spectrum at the heliospheric termination shock.

year: 2011

title: Taxation of gains from banking and insurance businesses in New Zealand

authors: Manyam, Joel

subjects: income tax

abstract: There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity. Second, that of determining whether a particular gain comes within the ambit of ‘business’.
Recent NZ cases have sought to apply the guiding principle - that it is not the size of the gain but the source of it that determines the taxation consequences.
Logically, this principle should apply to specialist businesses such as those dealing with banking and insurance. However, the NZ Commissioner has, until 10 years ago, argued that it is the size rather than the source of the gain that is the determining criterion. And since the questions of what is the scope of the particular business activity and whether the particular gain has arisen in the course of such activity are purely factual ones, they are to be guided by the facts of each case.
This article concludes that the decisions are indeed based on their particular facts. Further, it investigates how important it is for the taxpayer to ponder the strategy that is to underpin the particular business. The evidence of such strategy being in place and having the practical effect of guiding the decision making of the taxpayer company’s business activities are highly significant in determining the taxation consequences of such decision making. The consistency with which such corporate strategy or policy is formulated and implemented tends to determine their taxation consequences.

text: Taxation of gains from banking and insurance businesses in New Zealand There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity. Second, that of determining whether a particular gain comes within the ambit of ‘business’.
Recent NZ cases have sought to apply the guiding principle - that it is not the size of the gain but the source of it that determines the taxation consequences.
Logically, this principle should apply to specialist businesses such as those dealing with banking and insurance. However, the NZ Commissioner has, until 10 years ago, argued that it is the size rather than the source of the gain that is the determining criterion. And since the questions of what is the scope of the particular business activity and whether the particular gain has arisen in the course of such activity are purely factual ones, they are to be guided by the facts of each case.
This article concludes that the decisions are indeed based on their particular facts. Further, it investigates how important it is for the taxpayer to ponder the strategy that is to underpin the particular business. The evidence of such strategy being in place and having the practical effect of guiding the decision making of the taxpayer company’s business activities are highly significant in determining the taxation consequences of such decision making. The consistency with which such corporate strategy or policy is formulated and implemented tends to determine their taxation consequences.

year: 2010

title: Hangaia te mātāpuna o te mōhio: learning foundations for Māori adults

authors: May, Stephen

subjects: Māori

abstract: Hangaia te mātāpuna o te mōhio can mean to build the precious gift of knowledge or to build the well-spring of learning. It symbolises the experience of Māori adults as they re-enter education to develop their literacy, language and numeracy. 
This report summarises three research projects that explore how success for Māori adults in the learning foundations of literacy, language and numeracy can be built on the foundations of Māori culture and identity.

text: Hangaia te mātāpuna o te mōhio: learning foundations for Māori adults Hangaia te mātāpuna o te mōhio can mean to build the precious gift of knowledge or to build the well-spring of learning. It symbolises the experience of Māori adults as they re-enter education to develop their literacy, language and numeracy. 
This report summarises three research projects that explore how success for Māori adults in the learning foundations of literacy, language and numeracy can be built on the foundations of Māori culture and identity.

year: 2009-08