When the Government proposals for the amendment of inheritancetax were first publicised, there was a good deal of puzzlementamongst practitioners as to the point of principle involved.Although the proposals were called ‘Aligning the inheritancetax treatment of trusts’, their effect was to bring toan end the alignment of life interest trusts with absolute ownership.Instead, all trusts with very few exceptions will be taxed underthe harsher rules previously only relevant to trusts withouta life tenant. Such a beneficiary was previously equated withan absolute owner for the purposes of levying inheritance tax. When the draft law was debated in Parliament, it became clearthat the principle was that, in the Treasury's view, the passingof assets down the generations by means of a trust is tax avoidanceand an abuse. The Paymaster General,  相似文献   
239.
Korea and Taiwan: The Crisis of Investment-Led Growth and the End of the Developmental State   总被引:1,自引:0,他引:1  
Iain Pirie 《当代亚洲杂志》2018,48(1):133-158
A defining feature of the Northeast Asian developmental state was a focus on maximising investment and suppressing growth in consumption. While consistently high rates of investment were an integral part of the growth model, as the South Korean and Taiwanese economies matured, the viability of this model was undermined by the inability of these economies to generate sufficient opportunities for profitable investment. At the same time, the legacies of systems of labour control associated with the developmental state have impeded the development of stable wage-led growth regimes in both political economies. Instead, they have become reliant on an unstable combination of current account surpluses and consumer borrowing to sustain growth. The legacies of the developmental state continue to define many aspects of the political-economic landscape in Korea and Taiwan. However, changes in the growth regimes, the reorientation of the financial sectors from corporate to household lending, and the downgrading of industrial policy mean that it is no longer useful to define Korea or Taiwan as developmental states. Instead, contemporary Korea and Taiwan can be best understood as post-developmental states.  相似文献   
240.
Canada's counter‐terrorism experience     
G. Davidson Smith 《Terrorism and Political Violence》2013,25(1):83-105
This article traces Canada's experience with modern terrorism from its beginnings in 1963 to the present, with particular emphasis on the policies and crisis management techniques which have evolved over those 30 years. A brief review of the Canadian system of government and constitutional framework is provided to assist with understanding Canada's response to the terrorist threat. While Canadians have largely escaped the tragedies of domestic and international terrorism which have plagued other parts of the world since 1968, it is also true that Canada had an early experience of modern terrorism when the Front de liberation du Quebec (FLQ) began its campaign of politically motivated violence in Montreal on the night of 7 March 1963. Canada has been applauded for the firm and expeditious manner in which it dealt with the FLQ threat, and for the security provided for major international events held on Canadian soil (e.g., 1976 Olympic Games, 1981 Economic Summit). Beginning in 1982, however, a series of terrorist incidents brought about a fundamental reassessment which led to the introduction of major policies and measures ‐ based on the ‘lead Minister’ concept ‐ that continue to form the basis of Canada's approach to counter‐terrorism.  相似文献   
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231.
Comparative Journal Ratings: A Survey Report   总被引:3,自引:3,他引:0  
The expert survey and bibliometric methods of assessing the quality of work in political science are complementary. This project builds on previous surveys of academic political science journals conducted among US political scientists. The current wave extends the survey to political scientists in Canada and the UK. Preliminary results suggest both similarities and differences across the three countries. These results matter for policy debate in any country that is considering channelling flows of funds to universities in proportion to the quality of their research, and in helping to supply objective evidence about the research quality of work submitted by candidates for academic appointments and promotions.  相似文献   
232.
233.
Despite its recognised importance, studies of collaboration within specific communities in the Global South are rare. This paper examines the purposes and processes of collaboration between organisations undertaking development work with young people in two communities in Lusaka, Zambia. Interviewees recognised the need for collaboration given the limitations of existing provision and the fragmented organisational context. Existing collaboration was commonly orientated towards information sharing and joint provision rather than broader coordinated planning. Building awareness and understanding across organisations were viewed as key processes in developing collaboration. To enhance collaboration between organisations, it is suggested that inclusive community forums be instigated.

Collaboration communautaire dans le cadre d'activités de développement parmi les jeunes : points de vue de communautés zambiennes

Malgré son importance reconnue, la collaboration au sein de certaines communautés dans l'hémisphère Sud n'a fait l'objet que de rares études. Cet article se penche sur les finalités et les processus de collaboration entre organisations qui entreprennent des activités de développement avec des jeunes dans deux communautés de Lusaka, en Zambie. Les personnes interrogées reconnaissaient la nécessité de collaborer étant donné les limites des services disponibles et le contexte organisationnel fragmenté. La collaboration existante était fréquemment axée sur le partage des informations et la prestation conjointe, plutôt que sur une planification coordonnée plus large. Le développement de la prise de conscience et de la compréhension entre les organisations était considéré comme un processus clé dans le développement de la collaboration. Pour améliorer la collaboration entre organisations, le lancement de forums communautaires est suggéré.

Colaboración comunitaria en el trabajo de desarrollo con jóvenes: perspectivas de comunidades zambianas

A pesar de la reconocida importancia del tema, la colaboración entre comunidades específicas del Sur ha sido poco estudiada. El presente artículo examina los propósitos y los procesos de colaboración que se establecen entre organizaciones que realizan trabajo de desarrollo entre jóvenes en dos comunidades de Lusaka, Zambia. Dadas las limitaciones de la provisión actual y el contexto organizativo fragmentado, las personas entrevistadas reconocieron la necesidad de colaborar entre sí. En general, se constata que la colaboración ya existente se orienta más a compartir información y a la provisión conjunta que a una planeación coordinada más amplia. Construir conciencia y comprensión entre organizaciones constituye un proceso clave para fomentar la colaboración. El artículo sostiene que la colaboración entre organizaciones puede mejorarse a través de la realización de foros comunitarios incluyentes.

Colaboração da comunidade no trabalho de desenvolvimento com jovens: perspectivas de comunidades zambianas

Apesar de sua reconhecida importância, estudos de colaboração dentro de comunidades específicas no Sul Global são raros. Este artigo examina os propósitos e processos de colaboração entre organizações que estão realizando trabalho de desenvolvimento com jovens em duas comunidades de Lusaka, na Zâmbia. Os entrevistados reconheceram a necessidade de colaboração tendo em vista as limitações da provisão atual e o contexto organizacional fragmentado. A colaboração existente era comumente voltada para o compartilhamento de informações e provisão conjunta em vez de um planejamento coordenado mais amplo. Promover a conscientização e a compreensão entre as organizações foi vistos como um processo-chave no desenvolvimento da colaboração. Para ampliar a colaboração entre as organizações, é recomendado que fóruns comunitários inclusivos sejam promovidos.  相似文献   

234.
This research evaluates the efficacy of a gender-specific, problem-solving court for girl offenders. Official statistics, interview data, and focus group data are utilized to determine whether the court is achieving its stated goals of reducing recidivism, risky behaviors, and confinement for the girls who attend this court program. The present research demonstrates that the program does seem to be effective in terms of reducing both recidivism and risky behavior as well as increasing the development of prosocial and healthy relationships. The article concludes with some lessons learned from the implementation of this court program as well as ideas for future research.  相似文献   
235.
Reviews     
Les relations de pouvoir façonnent le cours de l'existence du secteur pétrolier depuis la découverte et la commercialisation de l'or noir remontant au 19e siècle. Progressivement, quoique bien rapidement, cette substance devint le moteur de l'évolution économique mondiale toujours en vigueur. Étrangement, plusieurs études actuelles, que l'on rassemble sous la thèse de la malédiction des ressources (resource curse [RC]), semblent pourtant esquiver leur centralité à la compréhension de la paupérisation et des violences vécues chez les populations de certaines régions riches en ressources pétrolières. À travers la problématisation de la littérature analytique portant sur la RC appliquée à la situation chaotique de la région du delta du Niger au Nigéria et sa mise en relation avec les débats appréciatifs des pratiques de RSE (responsabilité sociale des entreprises), cet article démontre l'importance de prendre en compte l'ensemble des dimensions politiques du vécu de la RSE dans une réalité locale, nationale et internationale aux diverses ramifications "s'inter-constituant."  相似文献   
236.
237.
This paper critically explores the way in which ‘trafficking’ has been framed as a problem involving organized criminals and ‘sex slaves’, noting that this approach obscures both the relationship between migration policy and ‘trafficking’, and that between prostitution policy and forced labour in the sex sector. Focusing on the UK, it argues that far from representing a step forward in terms of securing rights and protections for those who are subject to exploitative employment relations and poor working conditions in the sex trade, the current policy emphasis on sex slaves and ‘victims of trafficking’ limits the state's obligations towards them.  相似文献   
238.
   The politics
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