title: The concept of income within the New Zealand taxation system

authors: Alley, Clinton

subjects: accounting

abstract: The paper looks at the core provisions used in the procedure for calculating and satisfying income tax liability as applied by the New Zealand Income Tax Act 2004. This Act has introduced an additional part to the subpart BC flowchart and a new term “non-residents’ foreign-sourced income’ to assist in the determination of income. The authors review these additions to the Income Tax Act and suggest that further improvements can be made. To this end they include proposed amendments to Part B ( including the subpart BC flowchart) and Part C of ITA 2004

text: The concept of income within the New Zealand taxation system The paper looks at the core provisions used in the procedure for calculating and satisfying income tax liability as applied by the New Zealand Income Tax Act 2004. This Act has introduced an additional part to the subpart BC flowchart and a new term “non-residents’ foreign-sourced income’ to assist in the determination of income. The authors review these additions to the Income Tax Act and suggest that further improvements can be made. To this end they include proposed amendments to Part B ( including the subpart BC flowchart) and Part C of ITA 2004

year: 2006-09

title: Mass spectrometry-directed synthesis of  early–late  sulfide-bridged heterobimetallic complexes from the metalloligand [Pt₂(PPh₃)₄(μ-S)₂] and oxo compounds of vanadium(V), molybdenum(VI) and uranium(VI)

authors: Fong, S.W. Audi

subjects: chemistry

abstract: The metalloligand [Pt₂(PPh₃)₄(μ-S)₂] has been found to react with the transition metal oxo compounds, ammonium metavanadate, sodium molybdate, and the actinide complex uranyl nitrate to give sulfide-bridged heterobimetallic complexes [Pt₂(PPh₃)₄(μ₃-S)₂VO(OMe)₂]⁺, [Pt₂(PPh₃)₄(μ₃-S)₂MoO₂(OMe)]⁺, and [Pt₂(PPh₃)₄(μ₃-S)₂UO₂( ₂-NO₃)₂], respectively. Electrospray mass spectrometry (ESMS) was used to probe the reactivity of [Pt₂(PPh₃)₄(μ-S)₂] and thus identify likely targets for isolation and characterization. ESMS has also been used to investigate fragmentation pathways of the new species. No bimetallic species were detected with hydrated La(NO₃)₃or Th(NO₃)₄, or with the lanthanide shift reagent Eu(fod)₃ (fod = 6,6,7,7,8,8,8-heptafluoro-2,2-dimethyl-3,5-octanedionate). X-Ray crystal structure determinations have been carried out on [Pt₂(PPh₃)₄(μ₃-S)₂VO(OMe)₂]⁺, 2, (as its hexafluorophosphate salt) and [Pt₂(PPh₃)₄(μ₃-S)₂UO₂( ₂-NO₃)₂], 4. The vanadium atom of 2 has a distorted square pyramidal geometry, while the uranium in 4 has the expected linear dioxo coordination geometry, with two bidentate nitrates and a bidentate {Pt₂S₂} moiety.

text: Mass spectrometry-directed synthesis of  early–late  sulfide-bridged heterobimetallic complexes from the metalloligand [Pt₂(PPh₃)₄(μ-S)₂] and oxo compounds of vanadium(V), molybdenum(VI) and uranium(VI) The metalloligand [Pt₂(PPh₃)₄(μ-S)₂] has been found to react with the transition metal oxo compounds, ammonium metavanadate, sodium molybdate, and the actinide complex uranyl nitrate to give sulfide-bridged heterobimetallic complexes [Pt₂(PPh₃)₄(μ₃-S)₂VO(OMe)₂]⁺, [Pt₂(PPh₃)₄(μ₃-S)₂MoO₂(OMe)]⁺, and [Pt₂(PPh₃)₄(μ₃-S)₂UO₂( ₂-NO₃)₂], respectively. Electrospray mass spectrometry (ESMS) was used to probe the reactivity of [Pt₂(PPh₃)₄(μ-S)₂] and thus identify likely targets for isolation and characterization. ESMS has also been used to investigate fragmentation pathways of the new species. No bimetallic species were detected with hydrated La(NO₃)₃or Th(NO₃)₄, or with the lanthanide shift reagent Eu(fod)₃ (fod = 6,6,7,7,8,8,8-heptafluoro-2,2-dimethyl-3,5-octanedionate). X-Ray crystal structure determinations have been carried out on [Pt₂(PPh₃)₄(μ₃-S)₂VO(OMe)₂]⁺, 2, (as its hexafluorophosphate salt) and [Pt₂(PPh₃)₄(μ₃-S)₂UO₂( ₂-NO₃)₂], 4. The vanadium atom of 2 has a distorted square pyramidal geometry, while the uranium in 4 has the expected linear dioxo coordination geometry, with two bidentate nitrates and a bidentate {Pt₂S₂} moiety.

year: 2002

title: Housing, mental health, and homelessness: Exploring lived experiences of homelessness to identify barriers to sustainable housing for vulnerable populations

authors: Cresswell, Caitlin Grace

subjects: Homelessness

abstract: Homelessness has become a much talked about topic in Aotearoa New Zealand in 2018 and the preceding years. This thesis explores the experiences of five people who have mental illness and have lived experience of homelessness in Aotearoa New Zealand, and two staff members who work closely with people who experience both mental illness and homelessness. The theoretical frameworks that inform this thesis are narrative research, social constructionism and humanistic psychology. Particular attention was paid to using theoretical frameworks and interview methods that suited Māori (the indigenous population of Aotearoa New Zealand) due to the inequities experienced by Māori in mental health and homelessness, and the majority of participants identifying as New Zealand Māori. Participants’ narratives were gathered using semi- structured interviews. This study argues the importance of a humanistic perspective being used for research on homelessness. In contrast to traditional psychology, humanistic psychology emphasises respecting individual participants’ voice and narratives about their personal experiences of homelessness while considering the environment that influence these narratives. The participants’ narratives reflected their desire to be viewed as more than their life circumstances and illness through the sharing of their life stories. While there has been growing public awareness about mental illness, stigma still exists about mental illness which influences social narratives and how people who have mental illness understand their experiences. I argue that people who are vulnerable to homelessness, like those who experience mental illness, should have better protection from homelessness. To achieve this, I argue that structural barriers to finding, gaining and sustaining housing need to be addressed,
iii
including the design of welfare and housing services. Additionally, there needs to be recognition that the solutions to homelessness are complex and require a whole of system approach to effectively address and prevent homelessness. Recognising the complex nature of homelessness and it’s solutions will help bring a focus to establishing predominantly preventative solutions while also providing emergency housing for people in need.

text: Housing, mental health, and homelessness: Exploring lived experiences of homelessness to identify barriers to sustainable housing for vulnerable populations Homelessness has become a much talked about topic in Aotearoa New Zealand in 2018 and the preceding years. This thesis explores the experiences of five people who have mental illness and have lived experience of homelessness in Aotearoa New Zealand, and two staff members who work closely with people who experience both mental illness and homelessness. The theoretical frameworks that inform this thesis are narrative research, social constructionism and humanistic psychology. Particular attention was paid to using theoretical frameworks and interview methods that suited Māori (the indigenous population of Aotearoa New Zealand) due to the inequities experienced by Māori in mental health and homelessness, and the majority of participants identifying as New Zealand Māori. Participants’ narratives were gathered using semi- structured interviews. This study argues the importance of a humanistic perspective being used for research on homelessness. In contrast to traditional psychology, humanistic psychology emphasises respecting individual participants’ voice and narratives about their personal experiences of homelessness while considering the environment that influence these narratives. The participants’ narratives reflected their desire to be viewed as more than their life circumstances and illness through the sharing of their life stories. While there has been growing public awareness about mental illness, stigma still exists about mental illness which influences social narratives and how people who have mental illness understand their experiences. I argue that people who are vulnerable to homelessness, like those who experience mental illness, should have better protection from homelessness. To achieve this, I argue that structural barriers to finding, gaining and sustaining housing need to be addressed,
iii
including the design of welfare and housing services. Additionally, there needs to be recognition that the solutions to homelessness are complex and require a whole of system approach to effectively address and prevent homelessness. Recognising the complex nature of homelessness and it’s solutions will help bring a focus to establishing predominantly preventative solutions while also providing emergency housing for people in need.

year: 2018