title: Abundance of small individuals influences the effectiveness of processing techniques for deep-sea nematodes

authors: Leduc, Daniel

subjects: continental slope

abstract: Nematodes are the most abundant metazoans of deep-sea benthic communities, but knowledge of their distribution is limited relative to larger organisms. Whilst some aspects of nematode processing techniques, such as extraction, have been extensively studied, other key elements have attracted little attention. We compared the effect of (1) mesh size (63, 45, and 32 μm) on estimates of nematode abundance, biomass, and body size, and (2) microscope magnification (50 and 100×) on estimates of nematode abundance at bathyal sites (250-3100 m water depth) on the Challenger Plateau and Chatham Rise, south-west Pacific Ocean. Variation in the effectiveness of these techniques was assessed in relation to nematode body size and environmental parameters (water depth, sediment organic matter content, %silt/clay, and chloroplastic pigments). The 63-μm mesh retained a relatively low proportion of total nematode abundance (mean ±SD = 55 ±9%), but most of nematode biomass (90 ± 4%). The proportion of nematode abundance retained on the 45-μm mesh in surface (0-1 cm) and subsurface (1-5 cm) sediment was significantly correlated (P < 0.01) with %silt/clay (R² = 0.39) and chloroplastic pigments (R² = 0.29), respectively. Variation in median nematode body weight showed similar trends, but relationships between mean nematode body weight and environmental parameters were either relatively weak (subsurface sediment) or not significant (surface sediment). Using a low magnification led to significantly lower (on average by 43%) nematode abundance estimates relative to high magnification (P < 0.001), and the magnitude of this difference was significantly correlated (P < 0.05) with total nematode abundance (R²p = 0.53) and the number of small (≤ 250 μm length) individuals (R²p = 0.05). Our results suggest that organic matter input and sediment characteristics influence the abundance of small nematodes in bathyal communities. The abundance of small individuals can, in turn, influence abundance estimates obtained using different mesh sizes and microscope magnifications.

text: Abundance of small individuals influences the effectiveness of processing techniques for deep-sea nematodes Nematodes are the most abundant metazoans of deep-sea benthic communities, but knowledge of their distribution is limited relative to larger organisms. Whilst some aspects of nematode processing techniques, such as extraction, have been extensively studied, other key elements have attracted little attention. We compared the effect of (1) mesh size (63, 45, and 32 μm) on estimates of nematode abundance, biomass, and body size, and (2) microscope magnification (50 and 100×) on estimates of nematode abundance at bathyal sites (250-3100 m water depth) on the Challenger Plateau and Chatham Rise, south-west Pacific Ocean. Variation in the effectiveness of these techniques was assessed in relation to nematode body size and environmental parameters (water depth, sediment organic matter content, %silt/clay, and chloroplastic pigments). The 63-μm mesh retained a relatively low proportion of total nematode abundance (mean ±SD = 55 ±9%), but most of nematode biomass (90 ± 4%). The proportion of nematode abundance retained on the 45-μm mesh in surface (0-1 cm) and subsurface (1-5 cm) sediment was significantly correlated (P < 0.01) with %silt/clay (R² = 0.39) and chloroplastic pigments (R² = 0.29), respectively. Variation in median nematode body weight showed similar trends, but relationships between mean nematode body weight and environmental parameters were either relatively weak (subsurface sediment) or not significant (surface sediment). Using a low magnification led to significantly lower (on average by 43%) nematode abundance estimates relative to high magnification (P < 0.001), and the magnitude of this difference was significantly correlated (P < 0.05) with total nematode abundance (R²p = 0.53) and the number of small (≤ 250 μm length) individuals (R²p = 0.05). Our results suggest that organic matter input and sediment characteristics influence the abundance of small nematodes in bathyal communities. The abundance of small individuals can, in turn, influence abundance estimates obtained using different mesh sizes and microscope magnifications.

year: 2010

title: Solicitors’ personal undertakings for taxation obligations and the implications for solicitors: the New Zealand experience

authors: Manyam, Joel

subjects: law

abstract: The Commissioner of Inland Revenue (the Commissioner) is an officer of the Crown, charged by statute with the function of care and management of taxes on behalf of the Crown.
In carrying out his statutory function of collecting taxation revenue, the Commissioner is legally obliged to fulfil this role by collecting over time the highest net revenue that is practicable within the law, in relation to the resources available, the importance of promoting taxpayer compliance and the compliance cost of taxpayers. It is pursuant to the exercise of this statutory discretion that the Commissioner is authorised to enter arrangements with taxpayers or their agents for the eventual payment of taxation indebtedness. Such arrangements may include agreements between the Commissioner and taxpayer for the payment of taxation debts by instalments. Worth noting however, is that the Commissioner has recently demonstrated a willingness, not only to accept solicitors’ personal undertakings for the payment of tax debts, but to enforce them when solicitors have chosen to dishonour them.

text: Solicitors’ personal undertakings for taxation obligations and the implications for solicitors: the New Zealand experience The Commissioner of Inland Revenue (the Commissioner) is an officer of the Crown, charged by statute with the function of care and management of taxes on behalf of the Crown.
In carrying out his statutory function of collecting taxation revenue, the Commissioner is legally obliged to fulfil this role by collecting over time the highest net revenue that is practicable within the law, in relation to the resources available, the importance of promoting taxpayer compliance and the compliance cost of taxpayers. It is pursuant to the exercise of this statutory discretion that the Commissioner is authorised to enter arrangements with taxpayers or their agents for the eventual payment of taxation indebtedness. Such arrangements may include agreements between the Commissioner and taxpayer for the payment of taxation debts by instalments. Worth noting however, is that the Commissioner has recently demonstrated a willingness, not only to accept solicitors’ personal undertakings for the payment of tax debts, but to enforce them when solicitors have chosen to dishonour them.

year: 2011

title: Spill-over of sustainability values and practices - a psychology PhD thesis proposal

authors: Rua, Mohi

subjects: Maori

abstract: The following presentation relates to my proposed PhD topic. As an audience you’re probably reading the title and wondering what relevance my topic has to the symposium theme Claiming Spaces. My immediate response is ‘nothing’. Nada, zilch, kore. As a ‘fill-in’ speaker for a presenter unable to be here, I’m reminded that despite my topics irregularity in the programme, I claim a space as both a psychologist and Maori person seeking to work with in the field of sustainability and conservation. Psychologists and Maori are interested in more than mental health and clinical investigation. We are interested in how the world goes around and seek to claim a space here too. So, this symposium and my participation DOES have relevance and I’d like to acknowledge those who remind me so. Let’s take a peep into my world for the next 3 years.

text: Spill-over of sustainability values and practices - a psychology PhD thesis proposal The following presentation relates to my proposed PhD topic. As an audience you’re probably reading the title and wondering what relevance my topic has to the symposium theme Claiming Spaces. My immediate response is ‘nothing’. Nada, zilch, kore. As a ‘fill-in’ speaker for a presenter unable to be here, I’m reminded that despite my topics irregularity in the programme, I claim a space as both a psychologist and Maori person seeking to work with in the field of sustainability and conservation. Psychologists and Maori are interested in more than mental health and clinical investigation. We are interested in how the world goes around and seek to claim a space here too. So, this symposium and my participation DOES have relevance and I’d like to acknowledge those who remind me so. Let’s take a peep into my world for the next 3 years.

year: 2008