title: The Companies Act 1993 and Directors’ Duties: Small and medium entities are not well catered for

authors: Bather, Andrea

subjects: accounting

abstract: In 1993 New Zealand passed into law the Companies Act. The Act was a combination of work done by the New Zealand Law Commission and the Justice Department. It was anticipated that the Act would provide all the information necessary to enable a prospective director to understand what was required in incorporating and winding up a company, as well as the requirements to be met whilst doing business using that form. This paper contends that the Act does not contain the Law Commission’s original intentions in terms of directors’ duties, compliance with which is argued to be the quid pro quo of the right to incorporate, where the company is a small or medium entity. The paper further contends that amendments to the Act are necessary to take account of the needs of small and medium entities and suggests possible amendments, in light of case law emphasising the need for directors to maintain a company’s solvency, where failure to do so can trigger personal liability for directors.

text: The Companies Act 1993 and Directors’ Duties: Small and medium entities are not well catered for In 1993 New Zealand passed into law the Companies Act. The Act was a combination of work done by the New Zealand Law Commission and the Justice Department. It was anticipated that the Act would provide all the information necessary to enable a prospective director to understand what was required in incorporating and winding up a company, as well as the requirements to be met whilst doing business using that form. This paper contends that the Act does not contain the Law Commission’s original intentions in terms of directors’ duties, compliance with which is argued to be the quid pro quo of the right to incorporate, where the company is a small or medium entity. The paper further contends that amendments to the Act are necessary to take account of the needs of small and medium entities and suggests possible amendments, in light of case law emphasising the need for directors to maintain a company’s solvency, where failure to do so can trigger personal liability for directors.

year: 2006-12

title: Dialogic ruptures: An ethical imperative

authors: Arndt, Sonja Kathrina

abstract: Dialogue is promoted as a key strategy to ‘solve’ the ‘problem’ of diversity in educational set- tings. Yet, “[w]hen we select words ... We usually take them from other utterances, and mainly from utterances that are kindred to ours in genre, that is in theme, composition or style” (p. 87, emphasis in the original). This article problematises the complexities of dialogic engagements with foreigner teachers in educational encounters. Bakhtin’s treatment of poly- phonic dialogic encounters provides an analytical frame for explicating the intertextuality of foreigner teacher engagements as not only temporally and culturally, but also individually volatile. The article suggests that dialogic encounters are unpredictably complex, alive and never neutral, and that dialogic engagements can be so fraught with fear that verbal or cross cultural engagements with teacher foreigners must be recognised as risky and dangerous, and not always smooth ‘solutions’ to a ‘problem’. A dual Bakhtinian/Kristevan lens expands the analysis to expose the vulnerability of dialogue, through unconscious revelations of teacher subjects that are forever in process. The article culminates in an argument for the crucial importance of a receptive, attentive ethics of care in dialogic engagements with cultural for- eigners in educational relationships, to avoid fearful exposure, lifeless dialogue and silence.

text: Dialogic ruptures: An ethical imperative Dialogue is promoted as a key strategy to ‘solve’ the ‘problem’ of diversity in educational set- tings. Yet, “[w]hen we select words ... We usually take them from other utterances, and mainly from utterances that are kindred to ours in genre, that is in theme, composition or style” (p. 87, emphasis in the original). This article problematises the complexities of dialogic engagements with foreigner teachers in educational encounters. Bakhtin’s treatment of poly- phonic dialogic encounters provides an analytical frame for explicating the intertextuality of foreigner teacher engagements as not only temporally and culturally, but also individually volatile. The article suggests that dialogic encounters are unpredictably complex, alive and never neutral, and that dialogic engagements can be so fraught with fear that verbal or cross cultural engagements with teacher foreigners must be recognised as risky and dangerous, and not always smooth ‘solutions’ to a ‘problem’. A dual Bakhtinian/Kristevan lens expands the analysis to expose the vulnerability of dialogue, through unconscious revelations of teacher subjects that are forever in process. The article culminates in an argument for the crucial importance of a receptive, attentive ethics of care in dialogic engagements with cultural for- eigners in educational relationships, to avoid fearful exposure, lifeless dialogue and silence.

year: 2016

title: Investigation of in vitro diabetic inflammation and  treatment with Piper excelsum tea extract

authors: Harvey, Savannah

subjects: Piper excelsum

abstract: Induction of inflammation through hyperglycaemia and adiposity has been shown to contribute to the pathogenicity of type 2 diabetes (T2D). The pro-inflammatory cytokine, tumour necrosis factor α (TNF-α) was the first cytokine found to bridge the connection between the immune system and T2D. This was found due to its increased production in the disease state. TNF-α has specifically been linked to the onset of insulin resistance in T2D models. Evidence has shown that heat shock protein 60 (HSP60) may also play a role as a danger signal for the immune system as it can result in the induction of inflammation. Currently, there are no pharmaceutical options for T2D patients which target inflammation. Tea made from the leaves of kawakawa (Piper excelsum) has been used for many generations by Māori as a traditional rākau rongoā (traditional medicine) to treat a range of ailments including inflammation. The aim of this project was to investigate the modulation of inflammation using a commercially available kawakawa tea in human cancer cells in vitro. 

This project involved measuring the growth rate, cytotoxicity, TNF-α production and HSP60 expression upon exposure to three treatments: high glucose, lipopolysaccharide (LPS) or kawakawa tea extract (KTE).

This study showed that a high concentration of KTE (1000 µg/mL) inhibited cell growth in both HEPG2 and HeLa cell lines. Cells treated with this concentration also showed typical morphological signs of apoptosis. Cytotoxicity testing confirmed that there was a significant (p <0.05) decrease in mitochondrial dehydrogenase activity for this treatment which confirmed the cells were likely dying through apoptosis. Over a course of 24-hours three LPS treatments were found to be cytotoxic. These were the 10 ng/mL, 10 µg/mL, and 100 µg/mL concentrations of LPS. After 48-hours all treatments apart from 100 µg/mL KTE treatment were also found to be cytotoxic. The cytotoxicity for these treatments was either due to a reduction in mitochondrial dehydrogenase activity (infers mitochondrial stress) or increased lactate dehydrogenase (LDH) release from cells (infers necrotic cell death). These cytotoxicity experiments allowed for identification of which concentrations should be selected or removed for future experiments. 

Cytotoxicity levels were taken into consideration and experiments were run investigating the induction of TNF-α using enzyme-linked immunosorbent assays (ELISA). Issues regarding negative readings from samples arose which resulted in protocol changes and extensive trouble shooting. It was found that extended exposure times were required to attenuate a positive result from the positive control, LPS. 

HSP60 expression was also measured for human cells exposed to high glucose and KTE treatments. No change in HSP60 expression was detected. However, 24-hour LPS exposure resulted in a significant increase in HSP60 expression compared to the control for the 100 ng/mL LPS treatment. Two concentrations were investigated; 100 ng/mL LPS and 100 µg/mL LPS which resulted in 1.4- and 2.1-fold increases compared to the control, respectively.

Overall, no conclusion could be drawn regarding the modulation of inflammation by KTE. However, this study was able to identify the effect the tea has on human cancer cell growth and the nature of cytotoxicity the tea poses to the cells. It is recommended to continue this research exploring different kawakawa tea blends and using alternative in vitro cell lines and whole animal models.

text: Investigation of in vitro diabetic inflammation and  treatment with Piper excelsum tea extract Induction of inflammation through hyperglycaemia and adiposity has been shown to contribute to the pathogenicity of type 2 diabetes (T2D). The pro-inflammatory cytokine, tumour necrosis factor α (TNF-α) was the first cytokine found to bridge the connection between the immune system and T2D. This was found due to its increased production in the disease state. TNF-α has specifically been linked to the onset of insulin resistance in T2D models. Evidence has shown that heat shock protein 60 (HSP60) may also play a role as a danger signal for the immune system as it can result in the induction of inflammation. Currently, there are no pharmaceutical options for T2D patients which target inflammation. Tea made from the leaves of kawakawa (Piper excelsum) has been used for many generations by Māori as a traditional rākau rongoā (traditional medicine) to treat a range of ailments including inflammation. The aim of this project was to investigate the modulation of inflammation using a commercially available kawakawa tea in human cancer cells in vitro. 

This project involved measuring the growth rate, cytotoxicity, TNF-α production and HSP60 expression upon exposure to three treatments: high glucose, lipopolysaccharide (LPS) or kawakawa tea extract (KTE).

This study showed that a high concentration of KTE (1000 µg/mL) inhibited cell growth in both HEPG2 and HeLa cell lines. Cells treated with this concentration also showed typical morphological signs of apoptosis. Cytotoxicity testing confirmed that there was a significant (p <0.05) decrease in mitochondrial dehydrogenase activity for this treatment which confirmed the cells were likely dying through apoptosis. Over a course of 24-hours three LPS treatments were found to be cytotoxic. These were the 10 ng/mL, 10 µg/mL, and 100 µg/mL concentrations of LPS. After 48-hours all treatments apart from 100 µg/mL KTE treatment were also found to be cytotoxic. The cytotoxicity for these treatments was either due to a reduction in mitochondrial dehydrogenase activity (infers mitochondrial stress) or increased lactate dehydrogenase (LDH) release from cells (infers necrotic cell death). These cytotoxicity experiments allowed for identification of which concentrations should be selected or removed for future experiments. 

Cytotoxicity levels were taken into consideration and experiments were run investigating the induction of TNF-α using enzyme-linked immunosorbent assays (ELISA). Issues regarding negative readings from samples arose which resulted in protocol changes and extensive trouble shooting. It was found that extended exposure times were required to attenuate a positive result from the positive control, LPS. 

HSP60 expression was also measured for human cells exposed to high glucose and KTE treatments. No change in HSP60 expression was detected. However, 24-hour LPS exposure resulted in a significant increase in HSP60 expression compared to the control for the 100 ng/mL LPS treatment. Two concentrations were investigated; 100 ng/mL LPS and 100 µg/mL LPS which resulted in 1.4- and 2.1-fold increases compared to the control, respectively.

Overall, no conclusion could be drawn regarding the modulation of inflammation by KTE. However, this study was able to identify the effect the tea has on human cancer cell growth and the nature of cytotoxicity the tea poses to the cells. It is recommended to continue this research exploring different kawakawa tea blends and using alternative in vitro cell lines and whole animal models.

year: 2021