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: Considerations for sustainable tourism development in developing countries: Perspectives from the South Pacific

authors: Panakera, Charlie

subjects: Pacific

abstract: Nations of the South Pacific face a number of major challenges with respect to sustainable tourism development. Much of the literature presents overtly pessimistic conceptualisations of South Pacific nations as environmentally vulnerable and economically dependent. This paper argues that the narrative concerning sustainable tourism development in the South Pacific is incomplete and the predominant narrative viewing the South Pacific nations as economically and environmentally vulnerable is too simplistic. Additionally, this paper challenges the narrative that high or mass levels of tourism within the South Pacific cannot be sustainable. Based on experience derived from operational experience and consultancy, this paper provides insights into the challenges and possibilities for sustainable tourism development in the South Pacific.

text: Considerations for sustainable tourism development in developing countries: Perspectives from the South Pacific Nations of the South Pacific face a number of major challenges with respect to sustainable tourism development. Much of the literature presents overtly pessimistic conceptualisations of South Pacific nations as environmentally vulnerable and economically dependent. This paper argues that the narrative concerning sustainable tourism development in the South Pacific is incomplete and the predominant narrative viewing the South Pacific nations as economically and environmentally vulnerable is too simplistic. Additionally, this paper challenges the narrative that high or mass levels of tourism within the South Pacific cannot be sustainable. Based on experience derived from operational experience and consultancy, this paper provides insights into the challenges and possibilities for sustainable tourism development in the South Pacific.

year: 2011

title: Worlded object and its presentation: A Māori philosophy of language

authors: Mika, Carl Te Hira

abstract: In an era concerned with the survival of Indigenous languages, language as a general phenomenon needs to be thought of as thoroughly connected to one’s worldview. In this article, I propose a different conception of language that sides more with what I call ‘the worlding of things’ than linguistics. To foreshadow my speculations on language, I consider the possibility that, within the representation of one entity in perception, there exist all other entities. An entity is hence ‘worlded’—a key aspect of the term ‘whakapapa’. I then turn to think about language as a general phenomenon for Mäori, and its complex ability to world an entity even as it adumbrates that thing’s backdrop. I consider the verb ‘to be’ in that light, arguing that Mäori identify language as a sort of gathering of entities rather than an instrument for singling out one thing as thoroughly and separably evident. This article is therefore as much about the full participation of the world as it is about language; it also aims to counter the belief that language is merely a conveyor of ideas.

text: Worlded object and its presentation: A Māori philosophy of language In an era concerned with the survival of Indigenous languages, language as a general phenomenon needs to be thought of as thoroughly connected to one’s worldview. In this article, I propose a different conception of language that sides more with what I call ‘the worlding of things’ than linguistics. To foreshadow my speculations on language, I consider the possibility that, within the representation of one entity in perception, there exist all other entities. An entity is hence ‘worlded’—a key aspect of the term ‘whakapapa’. I then turn to think about language as a general phenomenon for Mäori, and its complex ability to world an entity even as it adumbrates that thing’s backdrop. I consider the verb ‘to be’ in that light, arguing that Mäori identify language as a sort of gathering of entities rather than an instrument for singling out one thing as thoroughly and separably evident. This article is therefore as much about the full participation of the world as it is about language; it also aims to counter the belief that language is merely a conveyor of ideas.

year: 2016