title: Thawing permafrost alters nematode populations and soil habitat characteristics in an Antarctic polar desert ecosystem

authors: Smith, T. E.

subjects: cold desert

abstract: Spatial distribution of soil nematode populations in Antarctic terrestrial ecosystems is tightly controlled by environmental factors and thus highly sensitive to changes in soil properties. Increases in the magnitude and frequency of episodic warming events as well as eventual warming trends are likely to result in increased water availability due to glacial melting and permafrost thaw, and may also incite changes in soil physical and chemical characteristics that determine nematode habitat suitability. We hypothesized that climate warming would result in new suitable soil habitats leading to heightened diversity and activity in nematode communities. In order to test this hypothesis, we compared nematode populations in patches of soil wetted by naturally enhanced permafrost thaw versus adjacent soils unaffected by thaw. We found that thaw sites had significantly lower nematode abundances and living to dead ratios, contradicting our hypothesis. We also observed significantly altered soil texture (finer particle size), lower pH and higher salinity in permafrost seeps. These observations suggest that current and future changes in climate may alter soil properties and result in significant changes in nematode population structure, distribution and function.

text: Thawing permafrost alters nematode populations and soil habitat characteristics in an Antarctic polar desert ecosystem Spatial distribution of soil nematode populations in Antarctic terrestrial ecosystems is tightly controlled by environmental factors and thus highly sensitive to changes in soil properties. Increases in the magnitude and frequency of episodic warming events as well as eventual warming trends are likely to result in increased water availability due to glacial melting and permafrost thaw, and may also incite changes in soil physical and chemical characteristics that determine nematode habitat suitability. We hypothesized that climate warming would result in new suitable soil habitats leading to heightened diversity and activity in nematode communities. In order to test this hypothesis, we compared nematode populations in patches of soil wetted by naturally enhanced permafrost thaw versus adjacent soils unaffected by thaw. We found that thaw sites had significantly lower nematode abundances and living to dead ratios, contradicting our hypothesis. We also observed significantly altered soil texture (finer particle size), lower pH and higher salinity in permafrost seeps. These observations suggest that current and future changes in climate may alter soil properties and result in significant changes in nematode population structure, distribution and function.

year: 2012

title: Developments in non-mandatory disclosures in annual reports of companies: A case study

authors: Sharma, Umesh Prasad

subjects: non-mandatory disclosure

abstract: The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD by these companies has changed over time providing additional and useful information to stakeholders.  The empirical data was gathered from the years 2008 to 2010 to provide a clear picture of the change in the level and extent of NMD, and its influences over the periods 2008 to 2010. It can be seen from the Fiji perspective that the mandatory requirements tend to have a financial focus. However, it would be expected that the level of company disclosures would have changed over time, with not only global market forces but through differing societal values which have increased the frequency and demand of non-mandatory reporting by companies.  All companies showed some degree of NMD, and on average this demonstrates an increasing trend. The stakeholders are receiving more information about a company’s activities. The companies were analysed in light of recent developments in corporate governance by the Capital Markets Development Authority (CMDA) implementing their 10 corporate governance principles. This became a major driver of the increase in NMD levels of the disclosures in the annual reports of the listed companies. However, a large variation still exists between the level and extent of the NMD and the different listed companies. The minimum disclosure level found over the three years was 9.09 percent, which has increased to a minimum of 13.66 percent in 2010, and the maximum disclosure level over the three years was 81.82 percent. The findings for the extent of NMD was also similar where the minimum words used in NMDs was 114, increasing to 854 in 2010, and the maximum disclosure extent over the three years was 21,414 words. However, it was found that the measurement of counting words tended to fluctuate over different periods where significant events took place that affected the company. Therefore, it was established that disclosure is impacted by what happens in the reporting period, and can explain why one period may have greater disclosure than another. The paper aims to extend earlier work of Sharma & Davey (2013) on the extent of NMD in Fijian context.  While Sharma & Davey (2013) considered voluntary disclosure from 1999-2005, our study reviews NMD over 2008-2010.  The study has shown that corporate governance code issued in 2009 by Capital Market Development Authority has influenced the level of NMD.

text: Developments in non-mandatory disclosures in annual reports of companies: A case study The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD by these companies has changed over time providing additional and useful information to stakeholders.  The empirical data was gathered from the years 2008 to 2010 to provide a clear picture of the change in the level and extent of NMD, and its influences over the periods 2008 to 2010. It can be seen from the Fiji perspective that the mandatory requirements tend to have a financial focus. However, it would be expected that the level of company disclosures would have changed over time, with not only global market forces but through differing societal values which have increased the frequency and demand of non-mandatory reporting by companies.  All companies showed some degree of NMD, and on average this demonstrates an increasing trend. The stakeholders are receiving more information about a company’s activities. The companies were analysed in light of recent developments in corporate governance by the Capital Markets Development Authority (CMDA) implementing their 10 corporate governance principles. This became a major driver of the increase in NMD levels of the disclosures in the annual reports of the listed companies. However, a large variation still exists between the level and extent of the NMD and the different listed companies. The minimum disclosure level found over the three years was 9.09 percent, which has increased to a minimum of 13.66 percent in 2010, and the maximum disclosure level over the three years was 81.82 percent. The findings for the extent of NMD was also similar where the minimum words used in NMDs was 114, increasing to 854 in 2010, and the maximum disclosure extent over the three years was 21,414 words. However, it was found that the measurement of counting words tended to fluctuate over different periods where significant events took place that affected the company. Therefore, it was established that disclosure is impacted by what happens in the reporting period, and can explain why one period may have greater disclosure than another. The paper aims to extend earlier work of Sharma & Davey (2013) on the extent of NMD in Fijian context.  While Sharma & Davey (2013) considered voluntary disclosure from 1999-2005, our study reviews NMD over 2008-2010.  The study has shown that corporate governance code issued in 2009 by Capital Market Development Authority has influenced the level of NMD.

year: 2013

title: A critical analysis of Section 27 of the Sentencing Act (2002)

authors: Oakley, Tara Joan

subjects: Section 27

abstract: This thesis analyses the effectiveness of Section 27 of the Sentencing Act (2002) in achieving its primary objective of addressing the high rate of Māori incarceration. This problem largely stems from the destruction of Māori culture through colonisation and is held in place by systemic and institutional racism in the contemporary context. Theoretically, Section 27 provides a mechanism to off-set the societal dislocation and disadvantage Māori have experienced as a result of colonialism, crime control policies and urbanisation.

Analysis of the operational reality of Section 27 focused on the following questions:
•	Is Section 27 being utilised as intended by legislation?
•	What are the underlying rationale and reasons why the Section is utilised by Court officials?
•	What are the underlying rationale and reasons why the Section is not utilised by Court officials?
•	What changes to legislation, policy or institutional practice are required to enhance the use of Section 27?
The research involved qualitative interviews of eight lawyers from two different geographic locations in New Zealand, and four cultural consultants (those employed to write professional Section 27 reports). Their responses were analysed and grouped into three different themes: benefits, barriers, and improvement to legislation and practice.  

Major findings of the research include positive outcomes such as improved community re-engagement for offenders and improved sentencing outcomes. On the other hand, however, there is an inconsistency of use of Section 27, as well as a variable impact when it is used during the sentencing process. This inconsistency appears due to a lack of cultural knowledge and understanding within the court system. Thus, there is a need for cultural education of those working within the court system and for the development of a framework and guidelines.  For this to be imbedded as a consistent practice for use in sentencing decisions it needs to be backed up with adequate government funding and legislative and policy support.

text: A critical analysis of Section 27 of the Sentencing Act (2002) This thesis analyses the effectiveness of Section 27 of the Sentencing Act (2002) in achieving its primary objective of addressing the high rate of Māori incarceration. This problem largely stems from the destruction of Māori culture through colonisation and is held in place by systemic and institutional racism in the contemporary context. Theoretically, Section 27 provides a mechanism to off-set the societal dislocation and disadvantage Māori have experienced as a result of colonialism, crime control policies and urbanisation.

Analysis of the operational reality of Section 27 focused on the following questions:
•	Is Section 27 being utilised as intended by legislation?
•	What are the underlying rationale and reasons why the Section is utilised by Court officials?
•	What are the underlying rationale and reasons why the Section is not utilised by Court officials?
•	What changes to legislation, policy or institutional practice are required to enhance the use of Section 27?
The research involved qualitative interviews of eight lawyers from two different geographic locations in New Zealand, and four cultural consultants (those employed to write professional Section 27 reports). Their responses were analysed and grouped into three different themes: benefits, barriers, and improvement to legislation and practice.  

Major findings of the research include positive outcomes such as improved community re-engagement for offenders and improved sentencing outcomes. On the other hand, however, there is an inconsistency of use of Section 27, as well as a variable impact when it is used during the sentencing process. This inconsistency appears due to a lack of cultural knowledge and understanding within the court system. Thus, there is a need for cultural education of those working within the court system and for the development of a framework and guidelines.  For this to be imbedded as a consistent practice for use in sentencing decisions it needs to be backed up with adequate government funding and legislative and policy support.

year: 2020