A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule

This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, specially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation.      

论刑事案件的新闻报道原则

刑事工作和对刑事案件开展的新闻报道构成对立统一的辩证关系,为了建立两者的和谐良性互动,应从价值、真实标准、控制力量、信息、程序等方面对两者进行比较分析。在以马列主义等科学哲理和依法治国目标等为主要内容的指导思想指引下,新闻工作应避免与前者消极的冲突,寻找共赢的互补,坚持"三个有利于"的标准选择案件进行报道,遵守合法、平衡和全程、无罪推定、追求客观真实,尊重法律真实等原则。     

论公民对行政执法的监督

公民对行政执法的监督是社会监督的重要组成部分。目前,公民监督已取得了一定的成就.但公民监督的作用远 没有得到发挥。完善公民监督,应当加大普法宣传的力度,强化对公民监督的法律保障,完善公民监督的有效途 径,实行政务活动公开化,完善听证制度。     

The Quality of Annual Reporting by Italian Museums: An International Comparison

We study the quality of disclosure and the level of accountability of Italian museums using MPADI2 index (Wei et al. 2008; Botes et al. 2013) on a sample of 13 annual reports which, given the legal status of some entities, encompasses the activity of 93 Italian public and private museums, many of which are within the most visited in Italy and worldwide. The results allow for an international comparison with the annual reports of a panel of USA, UK and European museums which have undergone the same MPADI2 analysis, giving an interesting insight about museum different disclosing practices across countries.     

Sustainability reporting by Australian local government authorities

This qualitative study investigates the Western Australian (WA) local government authorities’ sustainability reporting practices, in the absence of mandatory reporting guidelines, through content analysis of their websites. Calculations from comparing the Global Reporting Initiative (GRI)’s disclosures with those of 140 local council websites were used to develop a sustainability reporting disclosure index. The findings indicate that sustainability reporting remains moderately practised by local government authorities, despite stakeholder demand for proactive disclosures. The discourse analysis shows that Western Australia’s strategic planning for sustainable development is the key force propelling councils towards sustainability reporting practices. The findings also suggest that WA local government authorities are increasing sustainability disclosures to legitimate their social and environmental initiatives. The findings have policy implications for regulators and/or government in Western Australia, with practical implications for local council authorities and/or managers in developing awareness of sustainable operations. The study also contributes to local government authorities’ growing awareness of sustainable service operations.     

Silence of the Innocents: Undocumented Immigrants’ Underreporting of Crime and their Victimization

Do undocumented migrants underreport crimes to the police in order to avoid being deported? And do criminals exploit such vulnerability? We address these questions using victimization surveys and administrative data around the 1986 U.S. immigration amnesty. The amnesty allows us to solve two major identification issues that have plagued this literature: migrants’ legal status is endogenous and unobserved. The results show that the reporting rate of undocumented immigrants is 17 percent, which limits the immigrants’ ability to protect some of their fundamental human rights. However, right after the 1986 amnesty, which disproportionately legalized individuals of Hispanic origin, crime victims of Hispanic origin show enormous improvements in reporting behavior. The implied increase in the reporting rate by amnesty applicants is close to 20 percentage points.     

反贪工作中面临的困境及对 策简

反贪工作是检察院工作当中重要的组成部分，肩负着惩治和预防职务犯罪、推动反腐倡廉建设的职责。当前反贪工作面临着困境，如案件线索减少、举报成案率低、初查阶段搜集被调查对象的信息面临的困境、律师在侦查阶段介入对反贪工作的影响等。反贪干警应通过网络手段加大宣传力度，转变侦查模式，从而大大提高案件成案率。     

Telling the stories of others: claims of authenticity in human rights reporting and comics journalism

ABSTRACT

There are various intermediaries bearing witness to distant conflicts and atrocities. They travel to distant parts of the world to collect different kinds of evidence and stories, motivated by the assumption that knowledge can evoke change. This article asks how authenticity is claimed in this context of humanitarian witnessing. It focuses on two, at first sight quite different, practices of representation: NGO human rights reporting and comics journalism, also known as graphic reporting. It argues that representations of first-hand access to sites and people involved in abuses, or of ‘having been there’, figure centrally in establishing authenticity and thereby truth. The article discusses two techniques through which first-hand truth claims are performed: representations of field research methodologies, and personifications of truth in the figure of the witness. The intermediaries chosen for an in-depth study are the human rights NGO Human Rights Watch and the US comics journalist Joe Sacco.     

Tony Blair's 'Media' Speech: The Commentators

Tony Blair's speech challenged the media over its standards in his valedictory lecture. Many of his charges about the absence of balance, attacks on motive and a pack mentality stand up, even if some are exaggerated and also applied well before his arrival in 10 Downing Street. Mr Blair's solutions did ot match his critique. What is required is a more self‐questioning media, being held to account on the internet and on specialist blogging sites. Vigorous criticism, requiring justification, is a more credible rout than tighter regulation. Tony Blair's speech on the changing pressures on the media is both interesting and convincing in its diagnosis (although generally reported in ways that did not reveal this). It is less convincing in suggestions for change: the fact that on‐line media will fall under Of‐com, and so under its minimal ‘content regulation’ will have little impact. Effective change could begin with other types of (self or other regulation). Some steps towards change might include minimal requirements for journalists and editors to accept elementary forms of accountability, such as disclosing conflicts of interest and payments made for ‘stories’. The scale of media coverage may be crucial in determining the allocation of aid, yet the attention the media pays to particular causes is arbitrary. Many serious disasters are not reported and as a consequence do not receive adequate aid, so that the victims of the crisis will lose out. Chronic long term problems, like famine, are ignored in favour of ‘sudden emergencies’. Reporting seeks sensation and simple stories which influences the way that aid agencies respond to the media. The complex background to a faraway disaster is often overlooked and not properly reported. Tony Blair's speech describing some of the news media as ‘feral beasts’ contained one paragraph which contained an insight into his views on new media. It was known that the outgoing Prime Minister was uncomfortable with some aspects of new technology but his remarks reveal a wider disappointment with how new media has failed to deliver changes which he had hoped for in political communications.This paper records Mr Blair's problems with new media and argues that by focusing on how the new technologies might provide a better way for politicians to by‐pass the traditional media he has missed the point of their wider benefits.     

Intersectoral differences in public affairs: the duty of public reporting in public administration

Public reporting is a requirement for public affairs practitioners in public administration because of the democratic context in which government operates. By reporting to the public‐at‐large on agency activities, government agencies contributed to an informed citizenry, the essential foundation of a democracy. For public affairs in business administration and non‐profit administration, public reporting is desirable rather than mandatory. Public reporting was traditionally accomplished indirectly, through news media coverage of government. However, recent research suggests a diminution of interest by the media in fulfilling its role as an instrument of democracy. This means that the public reporting obligation of public affairs professionals in public administration needs to shift to direct reporting, through such products as annual reports, newsletters, TV programmes, Internet websites etc. Copyright © 2002 Henry Stewart Publications.