Les réformes des finances publiques en France : évolutions et enjeux

Abstract: France, like many other countries, has undertaken an in‐depth reform of its public finances over the past few years. The originality of the French system lies in the fact that the reforms focused strongly on the three sub‐systems of public finance (i.e., government finance, local finance and social finance). The reforms are designed, on the one hand, to streamline the French public financial system and to provide a certain consistency for addressing its inherent complexity and, on the other, to clarify the roles of the various public stakeholders in order to allow for better management of the country's public finances.     

Attacking the assets of a trust: the courts use of freezing orders

Freezing orders are a powerful tool in the hands of the courtand particularly applied when the court finds an arrangementa sham, or that there is a reason for piercing the trust veil.William Richmond-Coggan discusses the main issues.     

Reassessing U.S. Strategy in the Aftermath of the Korean War

This article examines the reassessment of U.S. strategy that Dwight D. Eisenhower directed after replacing Harry S. Truman in the White House in January 1953, as he worked to bring the Korean War to an end and then confronted the problems remaining in its aftermath. Despite much of the rhetoric of the early Eisenhower administration, the outcome of that reassessment fit more closely the objective of containment than key strategic formulations of its predecessor. Why was this so? How did the orientation apply to ending the war in Korea and sustaining the U.S. position there and elsewhere after the armistice? What insights, if any, do the process of reassessment and its outcome provide for the present? Answers to these questions serve to emphasize the dynamic and contingent nature of American strategy in the early Cold War and the importance of flexible, engaged leadership in the White House.     

College education requirements for police entry level and promotion: A study

Administrators of law enforcement agencies are increasingly caught up in conflicts between demands to increase educational standards for police officers and the need to justify those increased standards based upon job relevance. On the one hand, national commissions suggest four year degree prerequisites for entry level into police work; on the other hand, police administrators are reluctant to impose rigid higher educational requirements because of possible negative ramifications such as a limited recruitment pool, rapid officer turnover, and court mandates to prove the job relevance of a college education. This study addresses these concerns by reviewing current empirical studies and relevant court decisions which add insight into this topic and which will, hopefully, assist administrators in making decisions regarding college educational requirements for hiring and promotion.