The Value-Added Tax in Ghana

Ghana's Parliament enacted a value-added tax (VAT) in December 1994, with collection to begin on March 1, 1995. The short preparation period proved fatal for the tax. However, the nation's fiscal problems continue and the government is resolved to reintroduce the tax in 1998. This article reviews the structure of the failed tax, showing how it would have been a more effective general consumption tax than the system it would have replaced, examines the reasons for its untimely demise, and considers prospects for a successful reintroduction of the tax. Ghana's experience with the VAT can hold important lessons for countries contemplating the introduction of such a tax.     

An Analysis of DPJ＇s China Policy

On August 30, 2009, the Democratic Party of Japan （DPJ） won an apparent landslide victory over the ruling Liberal Democratic Party （LDP） by reaping 308 seats in the House of Representatives election and became the ruling party. On September 16, the DPJ, Social Democratic Party and People＇s New Party formed a new cabinet with Hatoyama Yukio as Prime Minister.     

Managing the conceptual gap on sovereignty in China–EU relations

While, historically, sovereignty is what Europeans invented and what the Chinese were forced to accept, today it is what Europeans try to bury and what the Chinese hold dear. A conceptual gap on sovereignty clearly exists between China and Europe which more often than not exerts a negative impact on their relationship. It breeds misunderstandings and disputes, makes it more difficult to reach agreements on many bilateral issues, and complicates China–Europe cooperation in third countries. But the conceptual gap on sovereignty does not prevent China and Europe from building a strategic partnership. Given that strengthening or weakening national sovereignty means totally different things to China and Europe, the two parties should jointly and proactively manage their divergence on sovereignty issues by mutual avoidance, mutual assurance, and mutual accommodation, in order to unlock sovereignty-related impasses in China–Europe relations.     

ADHD among incarcerated youth: An investigation on the congruency with ADHD prevalence and correlates among the general population

The limited literature on the topic speculates that the rate of ADHD would be higher among incarcerated youth than found in the general population. However, to our knowledge no such published figures exist for juveniles in the United States. This study investigates the likelihood of ADHD diagnosis among 453 incarcerated youth and compares and contrasts a variety of demographic, social, educational, psychological, and criminal characteristics to the general literature on ADHD. Both similarities and differences are reported. This project was supported by Grant #99-RT-VX-K020 awarded by the National Institute of Justice. Points of view in this document are those of the author and do not necessarily represent the official position or policies of the U.S. Department of Justice. An early version of the paper was presented at the annual meeting of the Academy of Criminal Justice Science in Chicago, Illinois.     

Ethics and education for the public service in a liberal state

Graduate programs in public policy offer a variety of ethics courses focusing on framework theories, topical applications, and duties of office. Brown gives four reasons for making these types of courses an integral part of education for public service: they provide a common civic vocabulary; they give an essential perspective on analytical techniques; they challenge students' own presuppositions about public policy; and they help distinguish between empirical and conceptual issues. He argues that the growing emphasis in the policy programs on public management further enhances the importance of education in ethics, and that the current dearth of such courses in some programs seriously impedes their graduates.     

当代中国政治思潮：根源与演进

当代中国政治思潮既是当代中国政治发展的一面镜子,又是驱动当代中国政治发展的重要思想资源.当代中国政治思潮的产生与演进,是与当代中国政治、经济和社会的变动紧密联系在一起的.政治学的恢复、社会变革、知识群体的兴起以及知识生产、传播体系的变化,是刺激当代中国政治思潮产生的直接根源.当代中国政治思潮的演进经历了以下几个阶段:(1)价值重估运动和权威体系改造运动:对改革开放时代的早期回应;(2)国家一社会关系重构运动:对市场化的回应;(3)改革政府运动:对市场化与经济全球化的理性回应;(4)民族主义与民族复兴运动:后冷战时代对全球化的政治回应四个阶段.在不同的历史阶段,当代中国政治思潮具有不同的关怀和政治属性.