title: Tax avoidance and anti-avoidance: Legislation and judicial practice in New Zealand and its implications

authors: Liao, Zhixiong (Leo)

subjects: 避税 tax avoidance

abstract: This article discusses the nature of tax avoidance and the most important concepts connected to tax avoidance, before going into detailed discussions on the legislation and cases, and their underlying principles, relevant to anti-tax-avoidance, mainly in New Zealand, but also other jurisdictions. The focuses are on how the courts developed rules and interpreted the statutory provisions regarding anti-avoidance, and the implications. Proposals are made for the improvements of anti-tax-avoidance in China, based on the above analyses and the discussions on the status quo of legislation and practice on tax-avoidance and anti-avoidance in China.

text: Tax avoidance and anti-avoidance: Legislation and judicial practice in New Zealand and its implications This article discusses the nature of tax avoidance and the most important concepts connected to tax avoidance, before going into detailed discussions on the legislation and cases, and their underlying principles, relevant to anti-tax-avoidance, mainly in New Zealand, but also other jurisdictions. The focuses are on how the courts developed rules and interpreted the statutory provisions regarding anti-avoidance, and the implications. Proposals are made for the improvements of anti-tax-avoidance in China, based on the above analyses and the discussions on the status quo of legislation and practice on tax-avoidance and anti-avoidance in China.

year: 2012

title: Eye tracking in children with ADHD: exploring new diagnostic measures and reading training procedures

authors: Dempster-Rivett, Kirsty

subjects: ADHD

abstract: The overall aim of this research was to explore new diagnostic measures and reading training procedures for children with Attention Deficit Hyperactivity Disorder (ADHD). Specifically, it was hypothesised that the participants with ADHD would have different eye movement behaviours when reading aloud and silently compared to matched controls. It was also hypothesised that there would be a relationship between their eye movement behaviours and their leg and arm movements, with the administration of methylphenidate producing noticeable changes. The participants consisted of three male children with ADHD, aged between 7-8 years, and two reading level and age matched controls. The research consisted of two experiments during which the participants read short stories, while ignoring two visual distracters. The eye tracker recorded their eye lines of gaze, including their the number of fixations and the angles of saccades. During the training procedure, visual reminders prompted the participants to focus their attention on the reading task. As additional help, the computer-generated words were highlighted on the desired reading position. A calibration procedure that accommodated the hyperactivity of the participants with ADHD was successfully designed and outlined. Preliminary results indicate that the eye movements of the participants with ADHD differed from that of their matched controls and were characterised by rapidly changing lines of gaze and shorter fixation periods, which tended to be more pronounced when reading silently. :MPH reduced the amount of arm and leg movements but did not reduce the rapidly changing eye movements of one participant with ADHD, compared to matched controls with and without ADHD. The visual prompts in the training procedure had little social validity, but highlighting the text resulted in an increased consistency in the eye movement variables and reading performance when reading aloud and silently for both the participants with and without ADHD.

text: Eye tracking in children with ADHD: exploring new diagnostic measures and reading training procedures The overall aim of this research was to explore new diagnostic measures and reading training procedures for children with Attention Deficit Hyperactivity Disorder (ADHD). Specifically, it was hypothesised that the participants with ADHD would have different eye movement behaviours when reading aloud and silently compared to matched controls. It was also hypothesised that there would be a relationship between their eye movement behaviours and their leg and arm movements, with the administration of methylphenidate producing noticeable changes. The participants consisted of three male children with ADHD, aged between 7-8 years, and two reading level and age matched controls. The research consisted of two experiments during which the participants read short stories, while ignoring two visual distracters. The eye tracker recorded their eye lines of gaze, including their the number of fixations and the angles of saccades. During the training procedure, visual reminders prompted the participants to focus their attention on the reading task. As additional help, the computer-generated words were highlighted on the desired reading position. A calibration procedure that accommodated the hyperactivity of the participants with ADHD was successfully designed and outlined. Preliminary results indicate that the eye movements of the participants with ADHD differed from that of their matched controls and were characterised by rapidly changing lines of gaze and shorter fixation periods, which tended to be more pronounced when reading silently. :MPH reduced the amount of arm and leg movements but did not reduce the rapidly changing eye movements of one participant with ADHD, compared to matched controls with and without ADHD. The visual prompts in the training procedure had little social validity, but highlighting the text resulted in an increased consistency in the eye movement variables and reading performance when reading aloud and silently for both the participants with and without ADHD.

year: 1999

title: Hawaiki ora: Waka ama, it's a kind of magic

authors: Nuku, Michael

subjects: waka ama

abstract: Waka ama is a heterotopic social space deeply embedded in Te Ao Māori and is navigating transformative currents as it balances cultural integrity and the pursuit of performance excellence. This study investigated the magic of waka ama, namely the magnetic phenomenon that captivated participants, the lifestyle changes resulting from engagement and participants’ environmental perceptions. Magic is understood as the recognition of the enchanted amid modern pressures. A critical gap identified in the literature is the lack of recognition of the key elements that underpin positive participation in waka ama. By articulating and validating these key elements, this thesis lays a foundation for protecting and sustaining these cultural dimensions as waka ama grows in prominence and recognition as a high-performance sport. The study also raises concerns that increasing formalisation may risk eroding traditional values, underscoring the need for culturally responsive strategies to preserve the essence of waka ama for future generations. 
This Kaupapa Māori Research is rooted in Te Ao Māori, with Kaupapa Māori Theory maintaining a Māori lens for interpretation and positionality. It utilised the Waka Ama Rangahau conceptual framework, creating stability and rigour for this journey of discovery. It employed an in-depth review of literature and semi-structured interviews with 15 established kaihoe (paddlers) from across Aotearoa to gather data. It also included perspectives of a group of kaihoe that experienced waka ama from an unexplored viewpoint to add depth and breadth to the findings. Thematic analysis and the Whakaaro method were employed to analyse the data. The findings were then presented using Thematic Synthesis. The knowledge and experiences shared by kaihoe contributed towards answering the three research questions and establishing the Waka AMA (Āhuru Mōwai Aroha) Model for supportive environments that characterised the concept of āhuru mōwai. This study conceptualised the āhuru mōwai, Hawaiki Ora, inspired by historical discourse and interpretations of Hawaiki Nui. The spatio-temporal environment of waka ama cultivated Hawaiki Ora in ways that align with Te Ao Māori time and space, and are reinforced by Foucault’s concept of heterotopia and Lefebvre’s theory of social space, offering a unique, transformative space for identity, performance, connection, and care.  Within this environment, kaihoe collectively negotiate and uphold their ideals, forging unity and compromise over time. These findings underscore the necessity of preserving waka ama’s whānau-centric ethos to safeguard its cultural and spiritual essence against the encroachment of Eurocentric marginalisation commonly framed as modernity. 
The Waka AMA Model provides an environmental social construction plan to ensure a supportive and genuinely caring environment is available throughout challenging times and spaces. Crucially, this support must be ongoing and never taken for granted. Waka AMA supports Hawaiki Ora from the experiences, aspirations and rangatiratanga of kaihoe.

text: Hawaiki ora: Waka ama, it's a kind of magic Waka ama is a heterotopic social space deeply embedded in Te Ao Māori and is navigating transformative currents as it balances cultural integrity and the pursuit of performance excellence. This study investigated the magic of waka ama, namely the magnetic phenomenon that captivated participants, the lifestyle changes resulting from engagement and participants’ environmental perceptions. Magic is understood as the recognition of the enchanted amid modern pressures. A critical gap identified in the literature is the lack of recognition of the key elements that underpin positive participation in waka ama. By articulating and validating these key elements, this thesis lays a foundation for protecting and sustaining these cultural dimensions as waka ama grows in prominence and recognition as a high-performance sport. The study also raises concerns that increasing formalisation may risk eroding traditional values, underscoring the need for culturally responsive strategies to preserve the essence of waka ama for future generations. 
This Kaupapa Māori Research is rooted in Te Ao Māori, with Kaupapa Māori Theory maintaining a Māori lens for interpretation and positionality. It utilised the Waka Ama Rangahau conceptual framework, creating stability and rigour for this journey of discovery. It employed an in-depth review of literature and semi-structured interviews with 15 established kaihoe (paddlers) from across Aotearoa to gather data. It also included perspectives of a group of kaihoe that experienced waka ama from an unexplored viewpoint to add depth and breadth to the findings. Thematic analysis and the Whakaaro method were employed to analyse the data. The findings were then presented using Thematic Synthesis. The knowledge and experiences shared by kaihoe contributed towards answering the three research questions and establishing the Waka AMA (Āhuru Mōwai Aroha) Model for supportive environments that characterised the concept of āhuru mōwai. This study conceptualised the āhuru mōwai, Hawaiki Ora, inspired by historical discourse and interpretations of Hawaiki Nui. The spatio-temporal environment of waka ama cultivated Hawaiki Ora in ways that align with Te Ao Māori time and space, and are reinforced by Foucault’s concept of heterotopia and Lefebvre’s theory of social space, offering a unique, transformative space for identity, performance, connection, and care.  Within this environment, kaihoe collectively negotiate and uphold their ideals, forging unity and compromise over time. These findings underscore the necessity of preserving waka ama’s whānau-centric ethos to safeguard its cultural and spiritual essence against the encroachment of Eurocentric marginalisation commonly framed as modernity. 
The Waka AMA Model provides an environmental social construction plan to ensure a supportive and genuinely caring environment is available throughout challenging times and spaces. Crucially, this support must be ongoing and never taken for granted. Waka AMA supports Hawaiki Ora from the experiences, aspirations and rangatiratanga of kaihoe.

year: 2025