67,630 results

  • Estimating Free Sugars Intake in New Zealand

    Kibblewhite, Rachael Louise (2017)

    Masters thesis
    University of Otago

    Background: Sugar has been implicated as a cause or risk factor in a number of diseases. Recently the focus of research and recommendations have shifted to emphasise the potential importance of free or added sugars on health. In response to the literature which suggests a negative association between free sugars and health (particularly relating to dental caries) the World Health Organisation (WHO) updated their recommendations for intake of free sugars. Monitoring the extent to which populations are achieving these recommendations is difficult, primarily because free sugars are indistinguishable analytically from sugars inherent to a food. Thus, in the New Zealand (NZ) food composition database there is currently no nutrient information for free sugars and as a result, estimates have not been possible for free sugar intakes in NZ. Objective: The first objective of this research project was to update the current New Zealand Food composition database (NZFCD) to include estimates of free sugars for every food. The second objective was to estimate intakes of free sugars in NZ adults using data from the New Zealand Adult Nutrition Survey 2008/09 (NZANS 08/09), with the intention of comparing these intakes with international recommendations for free sugars, such as those set by WHO. Methods: Estimates of free sugars were created for each food record in the NZFCD, using a 10-step protocol. Intakes of free sugars in the NZANS 08/09 were estimated by matching free sugar estimates for each food item to the 24-hour recall data. Survey weighted estimates of free sugars intakes were calculated by age group, sex, and ethnicity. Usual intakes were estimated by adjusting for intra-individual variation using the Multiple Source Method (MSM). Population intakes were compared with the WHO recommendations for free sugars. Results: Free sugars content (g/100g) of 2779 foods were estimated. Estimates for 2543 were calculated by objective measures and the remaining 236 foods from subjective measures. Estimated median intake of free sugars in NZ adults was 57 g/day (57g, 95%CI: 55, 59) which equated to 11.1% of total energy (TE), this was significantly higher than sucrose (48g, 95%CI: 46, 50) and added sugar (49g, 95%CI: 47, 51). Intakes were highest among younger age groups. Young males (15-18 years) had the highest intake (89g/day), and young females had the highest by %TE. An estimated 57.8% of the total population are estimated to be exceeding the WHO recommendation that free sugars intakes should be <5% TE. Conclusions: This study offered valuable insight into the consumption of free sugars, improving the understanding of who may be at the greatest risk of poor health outcomes. It found that free sugar consumption of specific population groups (such as younger adults) was high in comparison with WHO recommendations, suggesting that public health strategies to reduce free sugars intakes would be strengthened by targeting younger adults. Updating the NZFCD to include free sugars will enable future research to investigate the relationships between consumption of free sugars and health outcomes, in a New Zealand setting.

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  • Characterisation of Novel Nitric Oxide and Carbon Monoxide Donors

    Kumari, Sweta (2014)

    Doctoral thesis
    University of Otago

    Nitrogen monoxide (NO) and carbon monoxide (CO) are small messenger molecules which play multiple roles in mammalian physiology. Currently, available NO and CO donor drugs are limited in therapeutic potential due to a lack of organ or tissue specificity and stability. These limitations have stimulated great interest in the development of compounds that can generate NO and CO in a controlled and sustained manner with minimal toxicity. Two new therapeutic agents are under development at the University of Otago, New Zealand, tDodSNO, a photoactivated NO donor and CO-13, an organic based CO donor. This thesis examines some of their pharmacological characteristics trialing as cardiovascular and anticancer therapeutics. Our data demonstrate that photosensitive tDodSNO had a half life of > 4 h under photoactivation (25 W/m2) and was highly stable in vitro in the absence of photoactivation (0 W/m2). The NO release kinetics of tDodSNO was then compared to other commonly studied SNT’s, GSNO and SNAP. We found a steady state concentration of 8 ± 2 μM NO was achieved under photoactivation (300 W/m2) of 100 μM tDodSNO which could be regulated by modulating intensity of photostimulus. The CO release kinetics of CO-13 was also investigated and we found that CO-13 was a slow releasing CO donor compared to commonly studied metal based CO donor (CORM-2). To test the efficacy as vasorelaxing agent, vasorelaxation on vascular smooth muscle tissue was investigated. There was an 8 fold decrease in EC50 value of tDodSNO upon photoactivation. In contrast, both GSNO and SNAP induced NO dependent vasorelaxation, at lower concentrations than tDodSNO, but this activity may be due to their rapid metabolic decomposition, and could not be modulated by photoactivation. Similar to tDodSNO, CO-13 was found to be a potent vasorelaxing agent compared to CORM-2. We also evaluated the cytotoxicity of tDodSNO and CO-13 on A549 lung cancer cell line. Our data with tDodSNO revealed that the photoactivation (25 W/m2) induced highly significant increases in cytotoxicity compared to nonphotoactivation. A time and concentration dependent decrease in cell viability was observed with CO-13, which was substantially different compared to its CO depleted form BP-13. In conclusion, our study suggests that photosensitive tDodSNO and CO-13 have the potential to be promising novel cardiovascular and anticancer therapeutic agents.

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  • Kelp-forest response to light limitation

    Desmond, Matthew (2017)

    Doctoral thesis
    University of Otago

    The loss of canopy-forming macroalgae is one aspect of coastal ecosystem degradation that is being driven by anthropogenic stressors. The drivers of canopy loss are, in many cases, well understood, but the effect of light availability is a factor that has been relatively overlooked given its importance. Light availability controls marine productivity and is a fundamental factor that shapes the structure of kelp-forest communities. When the variability of light availability exceeds natural thresholds as a result of anthropogenic stress, macroalgae struggle to acclimate or adapt and community structure and productivity is altered. Significant modification of the coastal light environment has likely occurred in many of the world’s coastal seas, and further increases in turbidity are predicted as a result of land use intensification, sea level rise and changing climatic conditions. This prediction forms the premise for this body of work. The primary objective was to detail the effect of light availability on the structure and function of kelp-forest communities, and to quantify the physiological processes that underpin this relationship. From this, a better understanding of how kelp-forest communities will respond to future changes in light availability is possible, and more accurate predictions of kelp-forest productivity can be made. Subtidal light availability was significantly less on reefs adjacent to coastlines dominated by urban, agricultural and forestry land use when compared to similar reefs associated with coastlines of native forest. When averaged over a seasonal cycle, light availability at 10 m on the low-light reefs was approximately half that measured on high-light reefs. The kelp-forest communities inhabiting these reefs were also shown to differ significantly. Although similar macroalgal species were shared between regions, community biomass was two to five times greater on high-light reefs. This was primarily due to a greater contribution by large canopy forming macroalgae. Additionally, macroalgae typically had a larger and deeper depth distribution on high-light reefs, in effect, providing more habitat and food to the kelp-forest ecosystem. This resulted in 0.7 – 2.8 times more epifaunal biomass being supported per square metre in high- compared to low-light reefs. Although this difference was largely due to greater habitat availability on high-light reefs, habitat quality was also shown to influence epifaunal biomass. The invasive kelp, Undaria pinnatifida, contributed significantly to community biomass on low-light reefs but was shown to support low epifaunal biomass as it offers low refuge value and, being an annual species, is an unstable host. Light limitation and the way that light is delivered to kelp-forest communities was shown to significantly influence the physiological processes of photoacclimation and photosynthesis. A photoacclimation response to light limitation was observed at the individual and kelp-forest community level between the low- and high-light reefs. In both cases greater pigment concentrations and accessory pigment to chlorophyll a ratios were recorded within the low-light setting. The cost of acclimation under low-light conditions helps to explain the disparity in standing biomass between the low- and high-light reefs, as energy, otherwise used for growth, is diverted to synthesise additional photosynthetic pigments. There was also evidence that a number of species on the low-light reef were living at the edge of their photosynthetic ability, and that a further reduction in light would likely result in a loss of those species at deeper depths. The rate that light is delivered to kelp-forest communities was shown to significantly affect macroalgal productivity, and in some cases may be more influential than the total amount of light that they receive. Greater photosynthetic efficiency at lower light intensity was shown to compensate for even large disparities in the total amount of light that dominant kelp-forest species received. This demonstrates that both the limitation of light and variability of its delivery are key determinants of kelp-forest structure and productivity. This thesis provides evidence that is suggestive of a change in kelp-forest communities in southern New Zealand as a result of light limitation. The findings from this study are applicable at a global scale and provide important information that will help improve estimates of kelp-forest productivity and persistence, now, and under future light regimes.

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  • EAT5: Eating frequency in 5-year old New Zealand children

    Kennedy, Lucy Jennifer (2017)

    Masters thesis
    University of Otago

    Background: Childhood obesity is a growing epidemic in New Zealand, with 11% of children obese and 22% overweight in 2014/15. There is evidence that eating more frequently may be associated with improved body composition, however the current literature is limited. Eating frequency may also be associated with nutrient intake or diet quality. Eating frequency is important given that children have a smaller stomach capacity, yet high nutrient requirements, compared to adults. Objective: The aim of this study was to investigate eating frequency in 5-year old New Zealand children, and whether eating frequency is associated with body mass index (BMI), energy or nutrient intake. Design: The EAT5 Eating Frequency cross-sectional study recruited primary caregivers of healthy 5-year old children based in Wellington, Auckland and Dunedin, New Zealand (the candidate was responsible for the Wellington phase of the study). Each participant completed a weighed diet record (WDR) of their child’s food and beverage intake on three non-consecutive days over three to four weeks. The height and weight of each child were measured at baseline, and a food frequency questionnaire (FFQ) was completed at each of two appointments. Eating frequency was determined using parent-defined eating occasions, excluding occasions consisting of water only. Dietary data were entered using the dietary analysis software programme, Kai-culator, and average nutrient intake was analysed. Results: Fourteen children were recruited in Wellington, resulting in a final sample size of 82. The average eating frequency was 6.1 eating occasions per day. Mean BMI z-score in this sample was 0.37 (standard deviation 0.72). There was no significant association between eating frequency and BMI (odds ratio 0.90; 95% CI 0.67, 1.21; p = 0.478). When children ate at least 6 times per day, they consumed significantly more energy (942 kilojoules; 95% CI 496, 1387; p < 0.001) than when they ate five or fewer times a day. While total intake of carbohydrate, protein, fibre, sugars and added sugars were significantly higher with higher eating frequency, there was no significant difference in percentage of total energy intake from carbohydrate, protein or fat. However, significant positive associations were observed between eating frequency and calcium and iron intake. There was no significant association found between eating frequency and vitamin C or zinc intake in this sample of 5-year old children. Conclusion: On average, eating frequency in this study was consistent with the Ministry of Health guideline that up to 6 meals or snacks should be eaten a day, although average eating frequency exceeded this recommendation for 41% of children. Eating frequency was not associated with the BMI of 5-year old New Zealand children in this study. Furthermore, eating frequency did not appear to be associated with the percentage of energy from macronutrients. However, there may be benefits for calcium and iron intake with higher eating frequency associated with higher intake.

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  • Te reo Maori, philosophy and colonialism: A conversation with Maori philosopher Carl Mika

    Peters, Michael A.; Mika, Carl Te Hira (2015)

    Journal article
    University of Waikato

    Kia ora Carl Some advice if you have the time... I have been asked to give a paper at Uppsala on philosophy of language and autonomy. I want to focus on colonialism and use some examples from the colonial history concerning te reo Maori. I did a little research at the time of the Royal Commission in 1988 but have lost touch with the literature. Are there a couple of strategic texts you would recommend? Nga Mihi Kia ora Michael You tend to get two types of writing about the language: its revitalisation; and its link to the natural or spiritual worlds – which is to do with philosophy in a particular sense, but in my view doesn’t have an eye towards the “autonomy” part you raise (i.e. isn’t cognisant enough of colonialism). The latter writing theorises around the traditional place of language, or describes it as a traditional phenomenon. I’ve been considering writing something for some time on it, but just haven’t gotten around to it. You could discuss it in terms of how current uses of it in government policy etc. force the Maori language to become no more or no less than its English counterpart. So, for instance, language is an arbitrary (Saussure) thing that has very little in the way of “essence” in its own (autonomous) right. Terms like “whakapapa” equate precisely with “genealogy” but their interconnecting sense is lost in that translation. From a Maori belief, it could be argued that everything contains an essence, including words, and this essence precedes our interaction with language. In a way, language very much opens up a worldview, including the autonomy or essence of things in the world and their interconnectedness. pp. 101–110

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  • On narratives of self-formation and education

    Peters, Michael A. (2015)

    Journal article
    University of Waikato

    In this paper I begin with Schleiermacher review and analyze the origins of the Humboldtian model of the modern German university as an influential kind of institution that was adopted in many parts of Europe, the US and beyond. The novel of education and of ethical self-formation came to provide a novelistic depicted of the essential human becoming of the hero protagonist and engendered a new genre that spread throughout the world. The paper asks the question where and what might be the novel of the neoliberal university in an age when the humanistic requirement has fallen away and students have become “customers” purchasing an educational service. Is there a novel of the neoliberal university that does not end- lessly replicate the logic of the marketplace but actually intervenes in material reality to “save” the institution? JEL codes: H52; H75; I21; I23 Keywords: Humboldt; Schleiermacher; Fichte; German University; Bildungsroman; Erziehungsroman; Morgenstern; Bakhtin; novel of education; self-formation, educational self-transformation

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  • Transgressive learning in times of global systemic dysfunction: interview with Arjen Wals

    Peters, Michael A.; Wals, Arjen E.J. (2016)

    Journal article
    University of Waikato

    Arjen Wals is Professor of Transformative Learning for Socio-Ecological Sustainability at Wageningen University. He also holds the UNESCO Chair of Social Learning and Sustainable Development. Furthermore he is the Carl Bennet Guest Professor in Education for Sustainable Development (ESD) at Gothenburg University in Sweden. He obtained his PhD in 1991 with a Fulbright fellowship at the University of Michigan in Ann Arbor. His dissertation tackled the interface of environmental psychology and environmental and sustainability education. His recent work focuses on transformative social learning in vital coalitions of multiple stakeholders at the interface of science and society. His teaching and research focus on designing learning processes and learning spaces that enable people to contribute meaningfully sustainability. A central question in his work is: how to create conditions that support (new) forms of learning which take full advantage of the diversity, creativity and resourcefulness that is all around us, but so far remain largely untapped in our search for a world that is more sustainable than the one currently in prospect? In 2014 he was the lead author of an article published in Science Magazine on the role of citizen science in bridging science education, environmental education and sustainability. He is editor and co-editor of a number of popular books including: Higher Education and the Challenge of Sustainability (Kluwer Academic, 2004), Creating Sustainable Environments in our Schools (Trentham, 2006), Social Learning towards a Sustainable World with foreword by Fritjof Capra and an afterword by Michael Apple (Wageningen Academic, 2007), Learning for Sustainability in Times of Accelerating Change (2012), and of Routledge’s International Handbook on Environmental Education Research (2013). He has (co)authored over 250 publications in multiple languages. Wals is a co-founder of Caretakers of the Environment/International and a recipient of the environmental education research award of the North American Association for Environmental Education, and former president of the Special Interest Group on Environmental & Ecological Education of the AERA. He writes a regular research blog that signals developments in the emerging field of sustainability education: www.transformativelearning.nl

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  • A biopolítica pós-colonial no império do capital: Linhas foucaultianas de investigação nos Estudos Educacionais

    Peters, Michael A. (2015)

    Conference item
    University of Waikato

    Conferência "A Biopolítica Pós-Colonial no Império do Capital: Linhas foucaultianas de investigação nos Estudos Educacionais" ministrada pelo Prof. Dr. Michael Peters – University of Illinois – EUA, no dia 22 de setembro de 2015.

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  • Gems of New Zealand Primary Health Care Research: COPD self-management in New Zealand: patient attitudes and behaviours

    Sheridan, Nicolette; Kenealy, Timothy; Salmon, E; Rea, Harold; Raphael, Deborah; Schmidt-Busby, J (2011)

    Journal article
    The University of Auckland Library

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  • Reduced embolic load during clinical cardiopulmonary bypass using a 20 micron arterial filter

    Jabur, GNS; Willcox, TW; Zahidani, SH; Sidhu, K; Mitchell, Simon (2014-05)

    Journal article
    The University of Auckland Library

    Objective: To compare the efficiency of 20 and 40 μ m arterial line filters during cardiopulmonary bypass for the removal of emboli from the extracorporeal circuit. Methods: Twenty-four adult patients undergoing surgery were perfused using a cardiopulmonary bypass circuit containing either a 20 μm or 40 μm arterial filter (n = 12 in both groups). The Emboli Detection and Classification system was used to count emboli upstream and downstream of the filter throughout cardiopulmonary bypass. The mean proportion of emboli removed by the filter was compared between the groups. Results: The 20 μm filter removed a significantly greater proportion of incoming emboli (0.621) than the 40 μm filter (0.334) (p=0.029). The superiority of the 20 μm filter persisted across all size groups of emboli larger than the pore size of the 40 μm filter. Conclusion: The 20 μm filter removed substantially more emboli than the 40 μm filter during cardiopulmonary bypass in this comparison. © 2014 The Author(s).

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  • Recommendations for rescue of a submerged unresponsive compressed-gas diver.

    Mitchell, SJ; Bennett, MH; Bird, N; Doolette, DJ; Hobbs, GW; Kay, E; Moon, RE; Neuman, TS; Vann, RD; Walker, R; Wyatt, HA (2012-11)

    Journal article
    The University of Auckland Library

    The Diving Committee of the Undersea and Hyperbaric Medical Society has reviewed available evidence in relation to the medical aspects of rescuing a submerged unresponsive compressed-gas diver. The rescue process has been subdivided into three phases, and relevant questions have been addressed as follows. Phase 1, preparation for ascent: If the regulator is out of the mouth, should it be replaced? If the diver is in the tonic or clonic phase of a seizure, should the ascent be delayed until the clonic phase has subsided? Are there any special considerations for rescuing rebreather divers? Phase 2, retrieval to the surface: What is a "safe" ascent rate? If the rescuer has a decompression obligation, should they take the victim to the surface? If the regulator is in the mouth and the victim is breathing, does this change the ascent procedures? If the regulator is in the mouth, the victim is breathing, and the victim has a decompression obligation, does this change the ascent procedures? Is it necessary to hold the victim's head in a particular position? Is it necessary to press on the victim's chest to ensure exhalation? Are there any special considerations for rescuing rebreather divers? Phase 3, procedure at the surface: Is it possible to make an assessment of breathing in the water? Can effective rescue breaths be delivered in the water? What is the likelihood of persistent circulation after respiratory arrest? Does the recent advocacy for "compression-only resuscitation" suggest that rescue breaths should not be administered to a non-breathing diver? What rules should guide the relative priority of in-water rescue breaths over accessing surface support where definitive CPR can be started? A "best practice" decision tree for submerged diver rescue has been proposed.

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  • Forging Free Trade with China: The Maple Leaf and the Silver Fern

    Burton, C; Noakes, Stephen (2016-12)

    Journal article
    The University of Auckland Library

    Why does Canada lack the closeness of economic ties with China enjoyed by other developed Commonwealth countries, such as New Zealand? While these countries take similar positions toward China with regard to human rights and security-related matters, they differ markedly in terms of trade relations—New Zealand inked a free trade deal with Beijing in 2008, while such an agreement between Canada and China has remained out of reach. This article probes the source of this divergence. The answer, it is argued, lies in the sociotropic effects of political opposition groups on both the left and the right in Canada, and the absence of parallel conditions in New Zealand.

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  • Increasing Incidence of Life-Threatening Pertussis

    Macdonald-Laurs, E; Ganeshalingham, A; Lillie, J; McSharry, B; Segedin, ER; Best, Emma; Pillai, Avineshwaran; Harnden, A; Gilchrist, Catherine; Grant, Cameron (2017-03)

    Journal article
    The University of Auckland Library

    Background: Pertussis immunization programs aim to prevent severe infant disease. We investigated temporal trends in infant pertussis deaths and pediatric intensive care unit (PICU) admissions and associations of changes in disease detection and vaccines used with death and PICU admission rates. Methods: Using national data from New Zealand (NZ), we described infant pertussis deaths and PICU admissions from 1991 to 2013, over which time national immunization coverage at 2 years of age increased from < 0.001). Conclusions: Infant PICU pertussis admission rates have increased in NZ despite improvements in immunization coverage. Higher rates have occurred since pertussis notification/PCR became available and since acellular replaced whole-cell vaccine. The severity of disease in infants admitted to PICU with pertussis has decreased in recent years.

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  • Am I too old for this, Doctor? Using population life expectancy to guide clinical decision-making

    Broad, Joanna; Dunstan, K; Claridge, Annabelle; Harris, R (2016-10-27)

    Journal article
    The University of Auckland Library

    Objective Prognostication is important in clinical decision-making, especially for older people. The aim was to present estimates of life expectancy for older people in New Zealand. Methods Statistics New Zealand age–sex-specific death rates were used to derive quartiles of expected years of life remaining in people aged over 65 years. Results Given current patterns and trends in New Zealand death rates, 50% of women reaching age 80 years in 2016 can expect to live at least another 10.5 years, 25% will live over 14.7 years, and 25% will die within 6.2 years. Comparable results for men reaching age 80 years in 2016 are 8.5 years, 12.7 years and 4.6 years, respectively. Of those reaching age 90 years in 2016, median expected years of life left is 4.2 years for women and 3.4 years for men. Conclusion Demographic norms are useful as a guide when specific predictive tools are unavailable.

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  • Belief, evidence, and interactional meaning in Urama

    Brown, Jason; Peterson, Tyler; Craig, K (2016)

    Journal article
    The University of Auckland Library

    In Urama there are two clause-final particles, ka and ra, that encode a variety of both semantic and pragmatic meanings. While previous approaches have treated these particles as clause-type markers or evidential morphemes, this paper argues that one of these particles, ka, has another previously undocumented function in conversation: to mark speaker-knowledge and what the speaker assumes the addressee to know. We term these interactional uses of ka and ra. Functionally, the interactional use of ka follows from its clause-typing and speech act properties. Theoretically, Urama represents a language that has a grammatical strategy for tracking information in the Common Ground, which is close in spirit to evidentiality and clause-typing, but qualitatively different. 1. Introduction

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  • Medical screening of recreational divers for cardiovascular disease: Consensus discussion at the Divers Alert Network Fatality Workshop

    Mitchell, SJ; Bove, AA (2011-07)

    Journal article
    The University of Auckland Library

    Cardiac events are responsible for a significant proportion of recreational diving fatalities. It seems inescapable that our current systems for selecting suitable recreational diver candidates and for longitudinal monitoring of diver health are failing to exclude some divers at high risk of cardiac events. Based on review of practice in parallel sporting disciplines and of the relevant literature, a series of recommendations for screening questions, identification of disqualifying conditions and risk factors, and investigation of candidates with risk factors was drafted. Recommendations for ongoing health monitoring in established divers were also generated. These recommendations were promulgated and debated among experts at a dedicated session of the Divers Alert Network Fatality Workshop. As a result, we propose a modified list of screening questions for cardiovascular disease that can be incorporated into health questionnaires administered prior to diver training. This list is confluent with the American Heart Association (AHA) preparticipation screen for athletes. The exercise stress test unmasks inducible cardiac ischemia and quantifies exercise capacity, and remains the tool of choice for evaluating diver candidates or divers with risk factors for coronary disease. An exercise capacity that allows for sustained exercise at a 6-MET intensity (possibly representing a peak capacity of 11-12 METS) is an appropriate goal for recreational divers.

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  • Promoting speaking proficiency and willingness to communicate in Turkish young learners of English through asynchronous computer-mediated practice

    Buckingham, Louisa; Stott Alpaslan, R (2017)

    Journal article
    The University of Auckland Library

    This study investigated whether the provision of out-of-class speaking practice to young learners of English could contribute to improving speaking proficiency grades, and have a positive impact on children's willingness to communicate. Two intact classes of Grade 3 Turkish learners participated. Recorded communicative exercises provided asynchronous speaking practice homework with the classroom teacher as the children's interlocutor, while the control group received traditional paper-based exercises. The content of materials used in both groups was based on the class syllabus. A comparison of the speaking test scores of the control and experimental groups revealed that, over a four-month period, the use of the interactive recordings contributed to a significant improvement in the children's assessed oral performance. The implementation was particularly successful in raising the speaking test scores of children who had initially received lower scores. A subsequent ANOVA analysis revealed that the experimental group demonstrated an improvement in their ability to respond confidently with minimal pauses and hesitations, although the length of responses did not change significantly. The integration of such computer-mediated activities for homework speaking practice is potentially particularly useful in contexts where parents lack sufficient English skills to support children with their English-language homework tasks.

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  • "Badges of Tax Avoidance": Reform Options for the New Zealand GAAR

    Cassidy, Julie (2011-12)

    Journal article
    The University of Auckland Library

    South Africa, Australia and New Zealand have sought to tackle the problem of tax avoidance through General Anti-Avoidance Rules (“GAAR”), rather than relying solely on measures that tackle very specific examples of tax avoidance. This article compares and contrasts the approaches taken in South Africa, Australia and New Zealand. The legislative goals of the Australian and South African provisions are very similar but the strategies underpinning each piece of legislation differ. The specific prerequisites in the Australian legislation lead ultimately to the question of whether or not the taxpayer or other participants intended to obtain a tax benefit through the scheme. By contrast, the South African legislation begins with broad terms that cast a wide net, but then hones in on the application of Part IIA by focusing on the common attributes of tax avoidance arrangements. The New Zealand provisions take yet another tack with Parliament leaving it to the courts to develop judicial interpretive techniques to determine if arrangements amount to tax avoidance. The New Zealand GAAR thus echoes the South African approach to some extent, as its application revolves around quite broad terms. Unlike the South African provisions however, there is no legislative directive as to what may be called the “badges of taxavoidance”; namely, indicia of tax avoidance arrangements with these being left to the judiciary to formulate. It is ultimately suggested that this approach is too uncertain and legislative clarification is warranted. Such reform should entail the enactment of “badges of taxavoidance” that will not only give legislative direction to the courts but also provide taxpayers and their advisors with guidelines when determining if the subject arrangement crosses the line between legitimate structuring and a tax avoidance arrangement.

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  • Developing a Cross-Cultural Academic Integrity Questionnaire for Medical and Health Sciences Students

    Henning, Marcus; Abaraogu, UO; Ram, S; Malpas, Phillipa; Hawken, Susan (2016-12)

    Journal article
    The University of Auckland Library

    Many students study overseas which has educational, cultural/social, and economic implications for host countries and those international students. It has been reported that medical and health sciences educational experiences are beginning to develop at a transnational level whereby curricula are shared among educational centres across different countries, which extends the notion of unidirectional internationalization. Quality assurance is required to ensure global standards regarding professional and academic conduct are maintained. This study investigates the development of a questionnaire that measures students’ academic integrity in medical and health sciences learning environments. Eight hundred and forty-four medical and health science students from New Zealand and Nigeria completed a newly formed 26-item questionnaire measuring aspects of academic integrity. The responses were primarily analysed using exploratory factor analysis. The exploratory factor analysis suggested three meaningful factors accounting for 34.29 % of the variance that related to specific areas of academic dishonesty. These factors were termed: (1) copying and collusion; (2) cheating; and (3) complying. This study shows that a questionnaire measuring aspects of academic integrity can have cultural meaning to students studying in two diverse nation states. This study is meant as a developmental process whereby further data collection and analyses are required in other nation states. These extensions can be conducted specifically as in the case of medical and health sciences or more broadly taking into account other professional disciplines. It is envisaged that this process would be ongoing and one that will require many iterations.

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  • Clinical evaluation of emboli removal by integrated versus non-integrated arterial filters in new generation oxygenators

    Jabur, GN; Sidhu, K; Willcox, TW; Mitchell, SJ (2016-07-01)

    Journal article
    The University of Auckland Library

    To compare the emboli filtration efficiency of five integrated or non-integrated oxygenator-filter combinations in cardiopulmonary bypass circuits.Fifty-one adult patients underwent surgery using a circuit with an integrated filtration oxygenator or non-integrated oxygenator with a separate 20 µm arterial line filter (Sorin Dideco Avant D903 + Pall AL20 (n=12), Sorin Inspire 6 M + Pall AL20 (n=10), Sorin Inspire 6M F (n=9), Terumo FX25 (n=10), Medtronic Fusion (n=10)). The Emboli Detection and Classification quantifier was used to count emboli upstream and downstream of the primary filter throughout cardiopulmonary bypass. The primary outcome measure was to compare the devices in respect of the median proportion of emboli removed.One device (Sorin Inspire 6 M + Pall AL20) exhibited a significantly greater median percentage reduction (96.77%, IQR=95.48 - 98.45) in total emboli counts compared to all other devices tested (p=0.0062 - 0.0002). In comparisons between the other units, they all removed a greater percentage of emboli than one device (Medtronic Fusion), but there were no other significant differences.The new generation Sorin Inspire 6 M, with a stand-alone 20 µm arterial filter, appeared most efficient at removing incoming emboli from the circuit. No firm conclusions can be drawn about the relative efficacy of emboli removal by units categorised by class (integrated vs non-integrated); however, the stand-alone 20 µm arterial filter presently sets a contemporary standard against which other configurations of equipment can be judged.

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