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   
314.
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   
315.
316.
France,Britain and the intervention in Libya: an integrated analysis     
Jason W Davidson 《Cambridge Review of International Affairs》2013,26(2):310-329
This article seeks to explain the decisions by Nicolas Sarkozy's France and David Cameron's Britain to intervene in the 2011 Libyan crisis. None of the three major theories of international relations—constructivism, defensive realism and liberalism—can explain on its own such intervention decisions as the Libya case. The article's novel analytical model proposes that each theory emphasizes factors and mechanisms that explain part of the decision-making process and that these factors interact with state behaviour in complex ways. Britain and France initially began to consider intervention because they felt that the emergent norm of the ‘responsibility to protect’ applied to the Libyan case and because they believed the massive flows of refugees fleeing the violence were a threat to their border security. Both countries believed military intervention could be successful at relatively low cost and that if they did not intervene the problem would not be solved. At that point, the Sarkozy and Cameron governments engaged in initial action that made them more likely to intervene by jeopardizing their future economic relations with the Gaddafi regime and making him more likely to threaten them with future terrorist attacks. Taking initial action also meant that French and British prestige would ultimately have suffered had they not intervened to achieve a satisfactory solution to the crisis. Paris and London viewed international and regional support as a critical prerequisite for intervention and they sought and attained it. Finally, the Sarkozy and Cameron governments were able to minimize any domestic political risk of intervening because they had public and/or opposition party support.  相似文献   
317.
An Economist’s View of Marriage     
Jacqueline Pfeffer Merrill 《Society》2010,47(3):234-239
This article considers recent developments in the economic analysis of families. The usual economic analysis of families has considered families as household firms that produce goods and services. Recently this model of the household firm been challenged by an economic analysis of families that focuses on shared consumption in households rather than shared production. These challenges rest on the assumption that the basic economic problem for families is now coordination of taste and consumption rather than provision under conditions of scarcity. The article considers these challenges to the usual economic analysis of families and concludes that, in spite of the many changes to family structures in recent decades, the model of the household firm is still the most valid model of the family, especially for families with children.  相似文献   
318.
319.
Australia's Progress Undefined: A Critical Review of Measures of Australia's Progress (MAP)     
Kathryn Davidson  Lou Wilson 《Australian Journal of Public Administration》2011,70(1):47-57
Indicator systems to report on concepts such as sustainability and progress have become a key policy response by governments to concerns over environmental degradation and social and economic instability. When developed by a national bureau, public service imperatives suggest that concepts such as ‘sustainability’ and ‘progress’ should be addressed without offending the ideology of political actors. We offer a case study of the Australian Bureau of Statistics (ABS) Measures of Australia's Progress (MAP) indicator system. The ABS has chosen to avoid offering a clear definition of what progress means, or a conceptual framework linked to a definition to explain the selection of indicators. ‘Progress’, however, is a socially defined, normative concept. Such concepts cannot be understood without reference to cultural and political processes. By seeking to avoid a perception of cultural or political bias the ABS has limited MAP's capacity to measure progress. We conclude with suggestions on how MAP might be improved.  相似文献   
320.
Let's go outside: bodies,prostitutes, slaves and worker citizens     
Julia O'Connell Davidson 《Citizenship Studies》2014,18(5):516-532
In liberal thought, slavery is imagined as reducing the human being to nothing but a body, while the free and equal political subjects of modern liberal democracies are held to be abstract, universal and disembodied individuals. In theory, bodies are also unimportant in the wage labour exchange. Though traditional models of worker citizenship insist on state and employers' duty to protect the human worth of worker citizens, they also assume the disembodied, thing-like nature of commodified labour power. Because bodies are so obviously important in the exchange between prostitute and customer, sex work is difficult to reconcile with liberal fictions of disembodiment, and one strand of feminist debate on prostitution is preoccupied by the question of whether prostitutes are like slaves or wage labourers. Protagonists on both sides of this debate often reproduce liberal understandings of labour power as a ‘thing’ that can be detached from the person. And yet labour power is also a contested commodity, and wage labour has historically been likened to slavery by activists struggling against the commodification of labour power. This article argues that stepping outside liberal fictions of disembodiment and recognising the parallels between prostitution, wage labour and slavery would allow greater scope for establishing a common political subjectivity amongst prostitutes, other wage workers and all those who have an interest in halting and reversing the current global trend towards the commodification of everything. In this way, common political ground between prostitutes and other wage workers is more visible when we step outside liberal assumptions about embodiment, slavery, work and citizenship.  相似文献   
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