title: Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand

authors: James, Simon

subjects: accounting

abstract: Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax
(GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK)
has now been operational for over thirty-four years. VAT and GST are now an
accepted part of taxation policy. Such controversy as remains is concerned with
specific issues rather than the existence of the tax itself. However the specific form
the legislation takes in each country differs and the process of introducing the tax can in hindsight be evaluated in order to analyse the rules, methods and techniques that have proved to be most efficient and effective.

text: Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax
(GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK)
has now been operational for over thirty-four years. VAT and GST are now an
accepted part of taxation policy. Such controversy as remains is concerned with
specific issues rather than the existence of the tax itself. However the specific form
the legislation takes in each country differs and the process of introducing the tax can in hindsight be evaluated in order to analyse the rules, methods and techniques that have proved to be most efficient and effective.

year: 2007-11

title: Internal versus external control of calcium nutrition in kiwifruit

authors: Montanaro, Giuseppe

subjects: Actinidia deliciosa

abstract: Higher calcium (Ca) concentration in several fleshy fruit including kiwifruit is a pre-requisite for lower incidence of Ca-related diseases and improved fruit nutritional value. This review examines the internal and external factors operating along the soil-to-fruit pathway that are involved in the uptake and partitioning of Ca in kiwifruit vines. After a brief description of fruit growth and the dynamic of nutrient accumulation during fruit development, the review considers the role of soil Ca concentration and availability, root elongation, mass flow in the apoplast, fruit transpiration, competition between fruit and highly transpiring leaves, weather variables and soil moisture. How fruit morphological and anatomical traits, including skin anatomy, xylem development and hydraulic resistance, influence physiological processes such as transpiration and impact on Ca accumulation is also discussed. The review highlights that approximately 80% of the total Ca content of fruit is accumulated during the early weeks after fruit-set, suggesting that failure of good fruit Ca nutrition at that time may lead to poor fruit Ca content at harvest. Therefore, based on the analysis of the internal and external factors that influence Ca accumulation, recommendations are made for orchard practices that maximize Ca accumulation in the kiwifruit berry, including optimal pollination, nutrient and irrigation management, and manipulation of canopy architecture.

text: Internal versus external control of calcium nutrition in kiwifruit Higher calcium (Ca) concentration in several fleshy fruit including kiwifruit is a pre-requisite for lower incidence of Ca-related diseases and improved fruit nutritional value. This review examines the internal and external factors operating along the soil-to-fruit pathway that are involved in the uptake and partitioning of Ca in kiwifruit vines. After a brief description of fruit growth and the dynamic of nutrient accumulation during fruit development, the review considers the role of soil Ca concentration and availability, root elongation, mass flow in the apoplast, fruit transpiration, competition between fruit and highly transpiring leaves, weather variables and soil moisture. How fruit morphological and anatomical traits, including skin anatomy, xylem development and hydraulic resistance, influence physiological processes such as transpiration and impact on Ca accumulation is also discussed. The review highlights that approximately 80% of the total Ca content of fruit is accumulated during the early weeks after fruit-set, suggesting that failure of good fruit Ca nutrition at that time may lead to poor fruit Ca content at harvest. Therefore, based on the analysis of the internal and external factors that influence Ca accumulation, recommendations are made for orchard practices that maximize Ca accumulation in the kiwifruit berry, including optimal pollination, nutrient and irrigation management, and manipulation of canopy architecture.

year: 2014-10-08

title: What a difference a default setting makes

authors: Keegan, Te Taka Adrian Gregory

subjects: computer science

abstract: This paper examines the effect of the default interface language on the usage of a bilingual digital library. In 2005 the default interface language of a bilingual digital library was alternated on a monthly basis between Māori and English. A comprehensive transaction log analysis over this period reveals that not only did usage in a particular language increase when the default interface language was set to that language but that the way the interface was used, in both languages, was quite different depending on the default language.

text: What a difference a default setting makes This paper examines the effect of the default interface language on the usage of a bilingual digital library. In 2005 the default interface language of a bilingual digital library was alternated on a monthly basis between Māori and English. A comprehensive transaction log analysis over this period reveals that not only did usage in a particular language increase when the default interface language was set to that language but that the way the interface was used, in both languages, was quite different depending on the default language.

year: 2008