title: The extensive powers of the commissioner of the Inland Revenue in assessing and collecting tax debts

authors: Manyam, Joel

abstract: Taxation law, which includes a regulation of the wide ranging powers of the Commissioner of Inland Revenue (CIR), is largely perceived as a specialist area with its own unique rules. It however shares an important attribute with other areas of law such as administrative law, constitutional law, industrial law and criminal law. This shared attribute is that, like these other areas of law, taxation law forms a significant part of public law. The law of taxation seeks to regulate the relationship between the state and the citizen as far as the impost and collection of tax revenues are concerned.

text: The extensive powers of the commissioner of the Inland Revenue in assessing and collecting tax debts Taxation law, which includes a regulation of the wide ranging powers of the Commissioner of Inland Revenue (CIR), is largely perceived as a specialist area with its own unique rules. It however shares an important attribute with other areas of law such as administrative law, constitutional law, industrial law and criminal law. This shared attribute is that, like these other areas of law, taxation law forms a significant part of public law. The law of taxation seeks to regulate the relationship between the state and the citizen as far as the impost and collection of tax revenues are concerned.

year: 2001

title: Adaptation to environmental temperature in divergent clades of the nematode Pristionchus pacificus

authors: Leaver, Mark

subjects: adaptation

abstract: Because of ongoing climate change, populations of organisms are being subjected to stressful temperatures more often. This is especially problematic for ectothermic organisms, which are likely to be more sensitive to changes in temperature. Therefore, we need to know if ectotherms have adapted to environmental temperature and, if so, what are the evolutionary mechanisms behind such adaptation. Here, we use the nematode Pristionchus pacificus as a case study to investigate thermal adaptation on the Indian Ocean island of La Réunion, which experiences a range of temperatures from coast to summit. We study the evolution of high-temperature tolerance by constructing a phylogenetic tree of strains collected from many different thermal niches. We show that populations of P. pacificus at low altitudes have higher fertility at warmer temperatures. Most likely, this phenotype has arisen recently and at least twice independently, consistent with parallel evolution. We also studied low-temperature tolerance and showed that populations from high altitudes have increased their fertility at cooler temperatures. Together, these data indicate that P. pacificus strains on La Réunion are subject to divergent selection, adapting to hot and cold niches at the coast and summit of the volcano. Precisely defining these thermal niches provides essential information for models that predict the impact of future climate change on these populations.

text: Adaptation to environmental temperature in divergent clades of the nematode Pristionchus pacificus Because of ongoing climate change, populations of organisms are being subjected to stressful temperatures more often. This is especially problematic for ectothermic organisms, which are likely to be more sensitive to changes in temperature. Therefore, we need to know if ectotherms have adapted to environmental temperature and, if so, what are the evolutionary mechanisms behind such adaptation. Here, we use the nematode Pristionchus pacificus as a case study to investigate thermal adaptation on the Indian Ocean island of La Réunion, which experiences a range of temperatures from coast to summit. We study the evolution of high-temperature tolerance by constructing a phylogenetic tree of strains collected from many different thermal niches. We show that populations of P. pacificus at low altitudes have higher fertility at warmer temperatures. Most likely, this phenotype has arisen recently and at least twice independently, consistent with parallel evolution. We also studied low-temperature tolerance and showed that populations from high altitudes have increased their fertility at cooler temperatures. Together, these data indicate that P. pacificus strains on La Réunion are subject to divergent selection, adapting to hot and cold niches at the coast and summit of the volcano. Precisely defining these thermal niches provides essential information for models that predict the impact of future climate change on these populations.

year: 2022

title: Experiences from the past inform the journey ahead: ‘a way of being’ - culturally responsive and relational professional learning and development.

authors: Murray, Tracy Olive

subjects: Culturally responsive and relational angragogy

abstract: This thesis begins by contextualising the current reality for many Māori learners in Aotearoa New Zealand.  By reviewing the literature around the role of the provider in professional learning and development (PLD) in Aotearoa New Zealand, this thesis seeks to explain a new way of working that has not been well documented before.  Provided is the rationale for the methodology undertaken in the research to ensure the relationship with the participants remained at the heart of the process.  This thesis contends that applying culturally responsive and relational pedagogy across all levels of schooling is a unique way of being that requires deep critical self-reflection and conscious ongoing change in practice.  Learning what to stop doing and what to do differently is part of an ongoing cycle of inquiry that educational leaders at any level must engage in, to implement change in schools for Māori learners.

text: Experiences from the past inform the journey ahead: ‘a way of being’ - culturally responsive and relational professional learning and development. This thesis begins by contextualising the current reality for many Māori learners in Aotearoa New Zealand.  By reviewing the literature around the role of the provider in professional learning and development (PLD) in Aotearoa New Zealand, this thesis seeks to explain a new way of working that has not been well documented before.  Provided is the rationale for the methodology undertaken in the research to ensure the relationship with the participants remained at the heart of the process.  This thesis contends that applying culturally responsive and relational pedagogy across all levels of schooling is a unique way of being that requires deep critical self-reflection and conscious ongoing change in practice.  Learning what to stop doing and what to do differently is part of an ongoing cycle of inquiry that educational leaders at any level must engage in, to implement change in schools for Māori learners.

year: 2018