title: Movements of radio- and acoustic-tagged adult Koi carp in the Waikato River, New Zealand

authors: Daniel, Adam Joshua

subjects: carp

abstract: The movement of koi, a highly colored variant of common carp Cyprinus carpio, was monitored for 18 months in the Waikato River, New Zealand, with both radiotelemetry and acoustic telemetry. Koi had large total linear ranges (mean, 39 km), and most fish (74%) monitored for more than 250 d traveled between the Waikato River and lateral habitat. Differences in total linear range and mean daily movement between years suggest a behavioral response associated with reduced habitat availability during periods of low flow. The movements of koi were highly variable and infrequent, suggesting that important long-range movements are missed in short-term studies (<250 d), resulting in underestimations of total linear range. Our data suggest that large numbers of koi could have been intercepted traveling between lateral habitat and the Waikato River during 1 of 2 years, indicating that point source removal would be highly effective.

text: Movements of radio- and acoustic-tagged adult Koi carp in the Waikato River, New Zealand The movement of koi, a highly colored variant of common carp Cyprinus carpio, was monitored for 18 months in the Waikato River, New Zealand, with both radiotelemetry and acoustic telemetry. Koi had large total linear ranges (mean, 39 km), and most fish (74%) monitored for more than 250 d traveled between the Waikato River and lateral habitat. Differences in total linear range and mean daily movement between years suggest a behavioral response associated with reduced habitat availability during periods of low flow. The movements of koi were highly variable and infrequent, suggesting that important long-range movements are missed in short-term studies (<250 d), resulting in underestimations of total linear range. Our data suggest that large numbers of koi could have been intercepted traveling between lateral habitat and the Waikato River during 1 of 2 years, indicating that point source removal would be highly effective.

year: 2011

title: Tax avoidance and firm risk: evidence from China

authors: Cao, Yaowen

subjects: Social Sciences

abstract: Prior literature (e.g., Guenther et al., 2017) documents puzzling evidence revealing that tax avoidance activities do not affect firm-specific risk. Using an extended US sample, we find that lower cash effective tax rates (ETRs) are associated with higher future return volatility, supporting the traditional view of tax risk-return trade-off. In sharp contrast to the US evidence, our analysis of Chinese firms suggests that Chinese state-owned enterprises (SOEs) with lower cash and GAAP ETRs tend to have lower future risk. In addition, we adopt a difference-in-differences approach based on the variations generated by two exogenous, antitax avoidance regulations in China but find no evidence suggesting a causal relationship between tax avoidance and firm risk. Overall, our results suggest that the relationship between tax avoidance and risk varies across countries, sample periods and tax aggressiveness measures, and we highlight the importance of addressing the endogenous nature in future research.

text: Tax avoidance and firm risk: evidence from China Prior literature (e.g., Guenther et al., 2017) documents puzzling evidence revealing that tax avoidance activities do not affect firm-specific risk. Using an extended US sample, we find that lower cash effective tax rates (ETRs) are associated with higher future return volatility, supporting the traditional view of tax risk-return trade-off. In sharp contrast to the US evidence, our analysis of Chinese firms suggests that Chinese state-owned enterprises (SOEs) with lower cash and GAAP ETRs tend to have lower future risk. In addition, we adopt a difference-in-differences approach based on the variations generated by two exogenous, antitax avoidance regulations in China but find no evidence suggesting a causal relationship between tax avoidance and firm risk. Overall, our results suggest that the relationship between tax avoidance and risk varies across countries, sample periods and tax aggressiveness measures, and we highlight the importance of addressing the endogenous nature in future research.

year: 2021-03-03

title: What land is included?

authors: Oppatt, Neil

abstract: Neil has served the Rotorua District as both a Rotorua District Councillor for 15 years and now 9 years as a BOP Regional Councillor. Throughout this time Neil has been actively involved in the cleanup of Rotorua's lakes. He is presently a BOPRC appointee on the Rotorua Te Arawa Lakes Strategy Group and was an RDC appointee on its predecessor.
He has held positions as Chairman of RDC’s Finance Committee, BOPRC’s Operations and Regulations Committee and the Special Projects Committee set up to address Rotorua lake issues. Neil chaired the Lake Okareka Action Plan Committee and was a BOPRC appointee on the Lake Tarawera Action Plan Committee. Presently he is the BOPRC appointee on the Rotorua catchment Stakeholders Advisory Group.

text: What land is included? Neil has served the Rotorua District as both a Rotorua District Councillor for 15 years and now 9 years as a BOP Regional Councillor. Throughout this time Neil has been actively involved in the cleanup of Rotorua's lakes. He is presently a BOPRC appointee on the Rotorua Te Arawa Lakes Strategy Group and was an RDC appointee on its predecessor.
He has held positions as Chairman of RDC’s Finance Committee, BOPRC’s Operations and Regulations Committee and the Special Projects Committee set up to address Rotorua lake issues. Neil chaired the Lake Okareka Action Plan Committee and was a BOPRC appointee on the Lake Tarawera Action Plan Committee. Presently he is the BOPRC appointee on the Rotorua catchment Stakeholders Advisory Group.

year: 2013