The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have continued to raise concerns that inefficiencies, particularly with respect to time and cost, are affecting their operation and are, consequently, adversely impacting on taxpayers’ perceptions of the fairness of the procedures. It is believed that this is potentially negatively impacting on the tax system and on taxpayer voluntary compliance. Consequently, suggestions have been made for the use of alternative disputes resolution procedures, such as mediation, as another method to resolve tax disputes. The objective of this study is to develop a refined tax mediation regime for New Zealand through improving the features of the proposed tax mediation regime for New Zealand’s tax disputes resolution system first developed by Jone and Maples (2012b). Utilising a sequential mixed methods approach, consisting of a quantitative survey questionnaire followed by a qualitative focus group interview, this study seeks feedback on Jone and Maples’ (2012b) proposed New Zealand tax mediation regime from purposively selected practitioners (experts) in the tax disputes resolution and mediation fields. The feedback obtained is used in refining Jone and Maples’ (2012b) proposed tax mediation regime. This study finds that the most important aspect of the refined proposed regime is the inclusion of a mediator who is independent of both parties and moreover, that the mediator is foremost trained and qualified in mediation as opposed to being a specialist in tax law. The findings also indicate that mediation should not be made a mandatory phase of the disputes procedures. This study recommends that the refined tax mediation regime should be an administrative phase and incorporated with the existing conference phase in a proposed ‘ADR stage’ of the disputes procedures. Notwithstanding the potential budgetary and resource constraints, the findings indicate that if mediation were to be provided as a cost-free service, taxpayers (particularly small taxpayers) should be appreciative of the opportunity to put their cases forward and be heard, even if an agreement has not been reached through mediation. The literature suggests that this should in turn enhance taxpayers’ perceptions of fairness of the disputes procedures and thereby voluntary compliance. This study provides a foundation for the further development of tax mediation in New Zealand.

D. Tech. Electrical Engineering

In recent years, localization-based super-resolution imaging has been developed to overcome the diffraction limit of far-field fluorescence microscopy. Photoswitchable probes are a hallmark of this technique. Their fluorescence can be modulated between an emissive and dark state whereby the sequential, nanoscale measurement of individual fluorophore positions can be used to reconstruct an image at higher spatial resolution. Despite the importance of photoswitchable probes for localization-based super-resolution imaging, both a mechanistic and quantitative understanding of the essential photoswitching properties is lacking for most fluorophores. In this thesis, we begin to address this need. Furthermore, we demonstrate the development of new probes and methodologies for both multicolor and live-cell super-resolution imaging. Chapter 2 describes our mechanistic insights into the photoswitching of a common class of dyes called carbocyanines. Red carbocyanines, such as Cy5, enter a long-lived dark state upon illumination with red light in the presence of a primary thiol. We show that the dark state is a covalent conjugate between the thiol and dye and that this dark state recovers by illumination with ultraviolet light. We also speculate on possible reactivation mechanisms. Our mechanistic studies may ultimately lead to the creation of new probes with improved photoswitching properties. Chapter 3 details our quantitative characterization of the photoswitching properties of 26 organic dyes, including carbocyanines and several other structural classes. We define the essential properties of photoswitchable probes, including photons per switching event, on/off duty cycle, photostability, and number of switching cycles, and demonstrate how these properties dictate super-resolution image quality. This rigorous evaluation will enable more effective use of probes. In Chapters 4 and 5, we focus on expanding the super-resolution toolbox with novel strategies for multicolor and live-cell imaging. Chapter 4 discusses two approaches we have developed for multicolor super-resolution imaging, which distinguish probes based on either the color of activation or emission light. These tools allow multiple cellular targets to be resolved with high spatial resolution. Lastly, Chapter 5 introduces a method for targeted cellular labeling with photoswitchable probes using a small peptide tag, as well as a new sulfonate-protection strategy for intracellular delivery of high performing photoswitchable dyes.

The persistence of water conflicts in many arid regions is not simply a matter of water shortages, but rather the lack of equitable agreements that govern the allocation of disputed water resources to mitigate the adverse impacts of hostility and resentment. As such, equity is at the heart of many trans-boundary water disputes. Mindful of the dynamics and implications of inequitable water allocation on inter-state relationships and overall regional stability, this research aims at eliciting and developing theoretical criteria for equitable distribution of water (process equity) responsible for creating equitable outcomes and perception. This research makes the distinction between “process equity” and “outcome equity” and their impact on attaining and sustaining water security, peace, and hydro-stability. These parameters of equitable processes will be developed through a review of current literature addressing the issues of water equity in arid regions, coupled with case study analyses and cross-case comparisons and semi-structured interviews of key water negotiators. These key cases will be selected through a systematic screening methodology that analyzes nine pertinent cases. Collectively, employing these methods will yield in-depth analysis and findings applicable to other international water dispute cases in the context of arid regions. Proposing an alternative strategy that views water as a catalyst for peace and cooperation rather than conflict and altercation, this research further advocates for the development and adoption of an interdisciplinary, transformative approach to conflict resolution to advance water disputes to plausible and implementable agreements. Aiming to inform the theory and practice of hydro-diplomacy along disputed water resources, this approach encapsulates three key components, including rules of engagement, mechanisms of engagement, and neutral third-party mediation. Water satiety is identified as a major characteristic of equitable water allocation agreements that ensure the level of satisfaction of all involved stakeholders and the extent to which acceptable agreements, durable implementation, and sustainable relationships among co-riparians are attained and maintained. / text

<p> America&rsquo;s longest war will end in defeat, but it is still possible to achieve a tolerable outcome to the war in Afghanistan. The United States must decide the best alternative for ending the war and it must decide now. The U.S. has limited time to make meaningful progress on the negotiation front before completing its withdrawal from Afghanistan. This study analyzes whether or not the U.S. should negotiate with the Taliban to end the war in Afghanistan and the defense policy implications this decision has on U.S. national security. </p>

<p>X-ray crystallography 3D atomic models are used in a variety of research areas to understand and manipulate protein structure. Research and application are dependent on the quality of the models. Low-resolution experimental data is a common problem in crystallography which makes solving structures and producing the reliable models that many scientists depend on difficult.</p><p>In this work, I develop new, automated tools for validation and correction of low-resolution structures. These tools are gathered under the name CaBLAM, for C-alpha Based Low-resolution Annotation Method. CaBLAM uses a unique, C-alpha-geometry-based parameter space to identify outliers in protein backbone geometry, and to identify secondary structure that may be masked by modeling errors.</p><p>CaBLAM was developed in the Python programming language as part of the Phenix crystallography suite and the open CCTBX Project. It makes use of architecture and methods available in the CCTBX toolbox. Quality-filtered databases of high-resolution protein structures, especially the Top8000, were used to construct contours of expected protein behavior for CaBLAM. CaBLAM has also been integrated into the codebase for the Richardson Lab's online MolProbity validation service.</p><p>CaBLAM succeeds in providing useful validation feedback for protein structures in the 2.5-4.0A resolution range. This success demonstrates the relative reliability of the C-alpha; trace of a protein in this resolution range. Full mainchain information can be extrapolated from the C-alpha; trace, especially for regular secondary structure elements.</p><p>CaBLAM has also informed our approach to validation for low-resolution structures. Moderation of feedback, to reduce validation overload and to focus user attention on modeling errors that are both significant and correctable, is one of our goals. CaBLAM and the related methods that have grown around it demonstrate the progress towards this goal.</p> / Dissertation

The study aims to understand the response of Christian AIDS organisations to HIV/AIDS related conflicts in Bulawayo-Zimbabwe. Many criticisms have been levelled against these organisations mainly because of their delayed, uninformed and reluctant response to HIV/AIDS issues. The intent of this research is not to criticize but to improve the effectiveness of organisations in responding to conflicts related to HIV/AIDS by suggesting possible responses or interventions. Building on conflict resolution theories, the research tried to explore the issues of HIV/AIDS motivated conflict, explain their causes, their form and nature and identified them among the people living with HIV/AIDS in Bulawayo using the focus group technique. Data was also collected from support group supervisors and organisations. The results suggest that there is a possible link between HIV/AIDS and interpersonal conflict and that HIV/AIDS conflict do occur in Bulawayo and they take many forms. People living with HIV/AIDS are the most affected because they suffer from both the disease and the damage to relationships. It still needs to be proved how destabilisation of relationships contributes to the spread of HIV/AIDS in Bulawayo. The results also suggest that there is no formidable response by organisations to HIV/AIDS related conflicts because they refer cases to other institutions. The paper also identifies many issues hindering the resolution of conflicts and some of them include: lack of knowledge on resolution, lack of awareness and lack of relevant skills among many. The study suggests that conflict resolution should be mainstreamed into HIV/AIDS intervention measures in of Faith-based organisations in Bulawayo. However, awareness and further studies of HIV/AIDS related conflicts are needed if meaningful intervention is to be achieved. / Thesis (M.Com.)-University of KwaZulu-Natal, Westville, 2009.

The government of Uganda, on realizing that community conflicts could not be handled entirely by the centre, enacted a Local Councils Act, whose operationalization began on 8th June, 2006. The Act established the Local Council Courts for the administration of Justice at the local levels; it was also intended to define the Jurisdictional powers and procedures for the established Courts and other related matters. Laws and guidelines were developed and the Minister of local government issued the Local Councils Courts (Regulations) 2007 aimed at facilitating the operationalization of local councils in their functions related to the administration of Justice. Since their inception, the experiences, challenges, and people's perception of these local councils is not very clear. Overall, the study explores the experiences of local council courts in resolving local conflicts and also comes up with suggestions for more effective resolution of conflicts. The specific objectives are: 1) to identify types of conflict handled; 2) to explain the process of resolving conflicts; 3) to document the degree of satisfaction with the court process and perception of the system's effectiveness; 4) to identify the challenges faced by local council courts system in helping to resolve conflicts; and finally to make suggestions for improving the effectiveness of these courts in resolving conflicts. This study used a cross-sectional descriptive study and employed both qualitative and quantitative data collection methods. It was conducted in Lubaga division (LC III), Kampala District and it targeted members of the local courts, community members with a case handled by the local court representatives of collaborating institutions. The findings show that there was no uniform understanding of the phenomenon conflict apart from the community respondents and key informants who almost had similar view to mean 'a misunderstanding between two parties'. The local councils at all levels (LC I, LC II, LC III) were only mandated to handle civil cases. The cases mostly handled were; domestic violence (37/63); rent defaulting (35/63) and land disputes (30/63) .In all these cases the causes were mostly economical, social, cultural and political in nature. The study also found out that most of disputes were being brought willingly to the courts but a small fee levied was unpopular among the community members. The local courts were issued with guidelines to follow although these guidelines fell short of the expectations of the members who wished they could also handle criminal cases. The level of satisfaction with skills and capability of local courts members to handle cases was just above 50% and the reasons advanced were that in most cases the conflicts were usually resolved or settled, and the disputants were always allowed to ask questions. Most of the conflicts were usually resolved through negotiations (37/63) with courts playing a moderating role and encouraging the complainants to reconcile. Local courts were also perceived to be effective in terms of being quick and cost effective. The effectiveness of these courts was also looked at in terms of their ability to handle a wide range of services as reported by 38/63%) of the respondents. Other factors which were advanced as impacting negatively on the effectiveness of these courts include: biasness (36/63); lack of follow up, political interference and to some extent corruption. etc. The key challenges reported were; delivery of services on voluntary basis; lack of coordination between police and local courts; lack of local courts to implement judgments; pressure to make judgments on cases outside the mandate of these courts and the high rates of child offenders yet they were protected the existing laws. In conclusion, generally though not uniform there was a clear and rightful understanding of the term conflict. The local council courts were following the guidelines and were aware of their mandate of handling only civil cases which was a good practice. The approach of local courts endeavoring to solve cases through negotiations was a good one although at times it was reported as a slow process. Overall, communities were satisfied with the local courts and felt that they were effective in handling local conflicts The existing policies should be revised to accommodate: 1) remuneration of local court officials, 2) empowering the local courts to enforce their judgments; 3) clearly defining the roles and responsibilities of the local courts vis-à-vis those of the police and 4) reviewing the laws regarding child-offenders less than 18 years of age. / Thesis (M.Com.)-University of KwaZulu-Natal, Westville, 2009.

<p> This dissertation focuses on the effects of a third-party mediator in protracted conflict settings. I primarily use formal models based on game theory and mechanism design, employing case studies and empirical work to further my analysis. The question of mediation effectiveness in the literature is still an open one, addressed empirically but with little theoretical support. While some work has emphasized the important role of enforcement, there is no consensus as to whether, how and why these tactics work. I use formal modeling to examine the mediator's enforcement ability and show the ways in which manipulative mediation can in fact improve upon bilateral results. </p><p> The first chapter examines the use of different types of enforcement in conflict mediation. This paper compares potential outcomes of bilateral negotiations with the outcomes achievable with the help of a mediator capable of various levels of enforcement, seeking to gain insight into how to end ongoing war using a signaling framework. I find that a mediator with sufficient enforcement capabilities can improve on the bilateral outcome, perhaps creating peace that would not have been possible bilaterally. However, while exhibiting enforcement capabilities can help a mediator to mandate peace in the short term, there can sometimes be a lower likelihood of lasting results, consistent with stylized facts about mediation. </p><p> The second chapter models conditions for efficiency gains from third-party conflict mediation when concessions are risky. Each party engaged in a conflict can indicate its interest in peace through costly signaling, or concessions. Through a formal model, I explore ways in which a mediator can act as a guarantor that promised concessions will be delivered, thereby reducing inefficiencies and increasing the potential for peace. In this process, I open up a rationale for mediation: to remove the inefficiencies of signaling in the pre-play round of negotiations. </p><p> The third chapter uses a game-theoretic framework to explain the persistence of de facto independent states that are not internationally recognized. This paper uses a four-player, game-theoretic framework to model the stalemates that often arise between the secessionist elite and home state central government and leverages this model to explore paths to settlement. We emphasize the pivotal role of an outside patron in sustaining unrecognized statehood as a stable equilibrium, but we also argue that the international community is capable of inducing peaceful settlement in these conflicts if it is sufficiently motivated to do so.</p>

This thesis explores, from a labour perspective, the relationships between labour and environmental activists: relationships that were created following decades of conflict and resolution of environmental issues. Flowing from the question `What can be learned from labour leaders' experiences of building relationships with environmental activists?' I utilized the stories of those who were actively involved during and after the `war in the woods' period. This case study used an institutional ethnographic approach to determine how and why the conflict occurred. I argue that while the personal qualities of leadership are essential, they are not sufficient for relationship building. Labour leaders also need to prepare the ground inside individual unions to facilitate authentic external relationships that can turn into lasting political change. The final discussion turns to exploring unions as systems, leadership in unions, and reflecting on how labour leaders ready their unions to work effectively with coalition partners.