title: The increasing imperative of cross-disciplinary research in tax

authors: Alley, Clinton

subjects: tax administration

abstract: National research agendas are focusing increasing on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates at the intersection of several disciplines. However, there is little evidence of cross-disciplinary research in tax administration beyond research into tax compliance and tax evasion. This article argues that such research will provide significant benefits to research output and impact. It provides examples of the benefits in development frameworks for and measures of good practice in tax administration.

text: The increasing imperative of cross-disciplinary research in tax National research agendas are focusing increasing on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates at the intersection of several disciplines. However, there is little evidence of cross-disciplinary research in tax administration beyond research into tax compliance and tax evasion. This article argues that such research will provide significant benefits to research output and impact. It provides examples of the benefits in development frameworks for and measures of good practice in tax administration.

year: 2008

title: Oil Spills in New Zealand's Territorial Waters:        Fence at the Top of the Cliff?

authors: Hoeberechts, Veronica Anne

subjects: Oil Spills

abstract: Over the last four decades, there have been many catastrophic oil spills in the marine environment and these larger oil spills have often caused environmental devastation especially if they occurred in the coastal marine area.   Serious ecological damage can also be caused from operational discharges, ballast and bilge water, from ships within territorial waters.  Until now New Zealand has only had relatively minor oil spillages in its coastal waters, primarily from ships' discharge or accidental leaks in port.   The possibility however of a major oil spill occurring within our coastal area is considerably higher today than 20 years ago as there has been a significant increase of all types of oil tankers/bulk carriers/container ships to New Zealand.  

New Zealand is an island nation that relies heavily on the marine environment for commercial operations such as fisheries and tourism and many New Zealanders enjoy recreational, aesthetic and spiritual ties to the coastal marine area.  The sustainability of our territorial sea is therefore of paramount importance.  A major oil spill could cause widespread ecological damage, cripple or destroy marine/tourism operations and ensure that the human values associated with the coast are lost, possibly for many years.  The research reported here addresses the issue of oil spill preparedness and response in New Zealand's waters.  A combination of a review of New Zealand's international commitments and domestic legislation and two case studies of high profile oil spills: the Poor Knights Islands Marine Reserve and the Jody F Millennium are used.   The research identifies whether the present environmental legislation, that promotes sustainable management, is proactive in the prevention of a major oil spill and concludes that the New Zealand approach reflects a relatively strong Sustainable Imperative position rather than one of Sustainable Development.  In implementation it relies heavily on co-management integrated at the regional council level.

text: Oil Spills in New Zealand's Territorial Waters:        Fence at the Top of the Cliff? Over the last four decades, there have been many catastrophic oil spills in the marine environment and these larger oil spills have often caused environmental devastation especially if they occurred in the coastal marine area.   Serious ecological damage can also be caused from operational discharges, ballast and bilge water, from ships within territorial waters.  Until now New Zealand has only had relatively minor oil spillages in its coastal waters, primarily from ships' discharge or accidental leaks in port.   The possibility however of a major oil spill occurring within our coastal area is considerably higher today than 20 years ago as there has been a significant increase of all types of oil tankers/bulk carriers/container ships to New Zealand.  

New Zealand is an island nation that relies heavily on the marine environment for commercial operations such as fisheries and tourism and many New Zealanders enjoy recreational, aesthetic and spiritual ties to the coastal marine area.  The sustainability of our territorial sea is therefore of paramount importance.  A major oil spill could cause widespread ecological damage, cripple or destroy marine/tourism operations and ensure that the human values associated with the coast are lost, possibly for many years.  The research reported here addresses the issue of oil spill preparedness and response in New Zealand's waters.  A combination of a review of New Zealand's international commitments and domestic legislation and two case studies of high profile oil spills: the Poor Knights Islands Marine Reserve and the Jody F Millennium are used.   The research identifies whether the present environmental legislation, that promotes sustainable management, is proactive in the prevention of a major oil spill and concludes that the New Zealand approach reflects a relatively strong Sustainable Imperative position rather than one of Sustainable Development.  In implementation it relies heavily on co-management integrated at the regional council level.

year: 2006

title: Supervising research in Māori cultural contexts: a decolonizing, relational response

authors: Berryman, Mere

abstract: We have collaborated for 25 years as indigenous Māori and non- Māori researchers undertaking research with Māori families, their schools and communities. We have endeavored to meet our responsibilities to the Māori people (indigenous inhabitants of New Zealand) and communities with whom we have researched, as well as meet the requirements and responsibilities of our academic institutions. In this paper, we reflect on the implications of these responsibilities for our work as supervisors of master’s and doctoral students (Māori and non-Māori) who seek to draw on decolonizing methodologies as they undertake research in Māori cultural contexts. We draw on the experiences and interactions we have had with four different postgraduate students whose research on improving educational outcomes for Māori students has required them to engage and participate in Māori cultural contexts.

text: Supervising research in Māori cultural contexts: a decolonizing, relational response We have collaborated for 25 years as indigenous Māori and non- Māori researchers undertaking research with Māori families, their schools and communities. We have endeavored to meet our responsibilities to the Māori people (indigenous inhabitants of New Zealand) and communities with whom we have researched, as well as meet the requirements and responsibilities of our academic institutions. In this paper, we reflect on the implications of these responsibilities for our work as supervisors of master’s and doctoral students (Māori and non-Māori) who seek to draw on decolonizing methodologies as they undertake research in Māori cultural contexts. We draw on the experiences and interactions we have had with four different postgraduate students whose research on improving educational outcomes for Māori students has required them to engage and participate in Māori cultural contexts.

year: 2017