title: Tax relief still available for small property owners?

authors: Ryan, Jim

subjects: accounting

abstract: This comment considers how it is possible to gain tax advantages through living in a lifestyle block and renting out some of the land, while recognising possible risks of tax avoidance. The comment concludes that each situation must be looked at on a case by case basis.

text: Tax relief still available for small property owners? This comment considers how it is possible to gain tax advantages through living in a lifestyle block and renting out some of the land, while recognising possible risks of tax avoidance. The comment concludes that each situation must be looked at on a case by case basis.

year: 2006-12

title: Clustering documents using a Wikipedia-based concept representation

authors: Huang, Anna

subjects: Machine learning

abstract: This paper shows how Wikipedia and the semantic knowledge it contains can be exploited for document clustering. We first create a concept-based document representation by mapping the terms and phrases within documents to their corresponding articles (or concepts) in Wikipedia. We also developed a similarity measure that evaluates the semantic relatedness between concept sets for two documents. We test the concept-based representation and the similarity measure on two standard text document datasets. Empirical results show that although further optimizations could be performed, our approach already improves upon related techniques.

text: Clustering documents using a Wikipedia-based concept representation This paper shows how Wikipedia and the semantic knowledge it contains can be exploited for document clustering. We first create a concept-based document representation by mapping the terms and phrases within documents to their corresponding articles (or concepts) in Wikipedia. We also developed a similarity measure that evaluates the semantic relatedness between concept sets for two documents. We test the concept-based representation and the similarity measure on two standard text document datasets. Empirical results show that although further optimizations could be performed, our approach already improves upon related techniques.

year: 2009

title: Akoranga whakarei: Learning about inclusion from four kura rumaki

authors: Berryman, Mere

subjects: Special education

abstract: In 2004 the New Zealand Ministry of Education proposed two research projects to understand how learning, social and cultural outcomes were being promoted for tamariki and rangatahi Māori with special educational needs in both kura auraki (English-medium schools) and kura rumaki (Māori-medium schools). 1hey also wanted to understand how this played out for other whānau members. At the time, a description of the services being promoted for Māori with special education needs acknowledged the philosophy that "tamariki and rangatahi with special needs and their whānau learn effectively through the provision of culturally competent services, which will ensure mana and tikanga are upheld" (Ministry of Education, 2003, p. 56). 
This chapter will briefly describe how this research was undertaken in kura rumaki and then discuss the findings that emerged. Perhaps not surprisingly, it will show that the staff from the kura who participated in this study, as with all of their students and whānau, had a very holistic and inclusive view of educating all tamariki and rangatahi, especially those with identified special education needs. The conclusion will consider some of the implications of these findings for others and propose that these research outcomes maintain relevance in 2014, a decade later.

text: Akoranga whakarei: Learning about inclusion from four kura rumaki In 2004 the New Zealand Ministry of Education proposed two research projects to understand how learning, social and cultural outcomes were being promoted for tamariki and rangatahi Māori with special educational needs in both kura auraki (English-medium schools) and kura rumaki (Māori-medium schools). 1hey also wanted to understand how this played out for other whānau members. At the time, a description of the services being promoted for Māori with special education needs acknowledged the philosophy that "tamariki and rangatahi with special needs and their whānau learn effectively through the provision of culturally competent services, which will ensure mana and tikanga are upheld" (Ministry of Education, 2003, p. 56). 
This chapter will briefly describe how this research was undertaken in kura rumaki and then discuss the findings that emerged. Perhaps not surprisingly, it will show that the staff from the kura who participated in this study, as with all of their students and whānau, had a very holistic and inclusive view of educating all tamariki and rangatahi, especially those with identified special education needs. The conclusion will consider some of the implications of these findings for others and propose that these research outcomes maintain relevance in 2014, a decade later.

year: 2015