北宋帐籍与会计录制度浅析

北宋建立了较为完备的财政收支统计与监管体系,帐籍作为每年地方向中央上交的财政运行状况的总结,一方面反映地方财政收支及完成中央上供状况,为中央制定下一步的财政政策提供依据;另一方面作为地方官员的述职记录,成为衡量政绩的参考。会计录为中央财政主管部门编订,在特定情况下反映一定时期全国财政状况,以此为主政者制定或修改政策提供借鉴。从宋代帐籍与会计录的相互关系人手,在厘清二者差别、明确二者联系的基础上,反映宋代帐籍与会计录编制的意义与作用。     

Hailing Hitler with the Red Hand: The Link in Northern Ireland 1937–40

Loughlin's article assesses the activities of The Link, a British pro-Nazi organization promoting Anglo-German conciliation in Northern Ireland in the years leading up to the Second World War. It situates the Ulster branch of the movement within the context of the domestic politics of the region, the British state, Anglo-Irish relations and wider European developments. As a field of activity for The Link, Northern Ireland posed unique and complex problems. The regional branch's prospects for development were complicated, for instance, by how, for nationalists, the aggression of Nazi domestic and foreign policies was reflected in the Northern Ireland government's domestic policies, and also in the way in which Nazi policy towards religion alienated the region’s Catholic and Protestant communities. Loughlin also illustrates how the government's approach towards the local Jewish community and Jewish refugees—in a region largely without the levels of antisemitism found in both British and southern Irish public opinion—was informed by a combination of sympathy and local political considerations. Perhaps most uniquely, he illuminates the singularity of the Ulster branch within The Link organization, especially the attitude of its chairman, Admiral Sir Barry Domvile, who regarded Northern Ireland as an obstacle to the establishment of an effective Anglo-Irish defence policy and wished to see the region united with Eire.     

Limits of Devolution: Localism,Economics and Post‐democracy

This article challenges the narrowly founded but untroubled consensus about the alleged benefits of the Conservative government's devolution programme. It suggests that too much attention has been paid to purported benefits and too little regard to the potential risks, and draws attention to international evidence that suggests that the distribution of the benefits of devolution is crucially dependent on its design. It critically examines the case for the currently offered model of devolution and finds the underpinning economic model and limited forms of democratic accountability are likely to produce regressive social outcomes and the reinforcement of existing local elites. It calls for a wider public debate and fuller democratic scrutiny of the model of devolution on offer.     

Counterterrorism Killings and Provisional IRA Bombings, 1970–1998

Counterterrorism strategies involving the killing of terrorists are a prominently used but controversial practice. Proponents argue that such strategies are useful tools for reducing terrorist activity, while critics question their effectiveness. This article provides empirical insight into this strategy by conducting a series of negative binomial regression and Tobit estimations of the impact of killing Provisional Irish Republican Army (PIRA) terrorists as well as members of the Catholic community on counts of PIRA bombings and targeting activity in Northern Ireland for the period 1970–1998. We consider the impact of discriminate and indiscriminate killings (where only PIRA militants are killed versus those in which both militants and civilians are also killed) on subsequent PIRA improvised explosive device (IED) attacks. Our findings illustrate that while total and discriminate counterterrorism killings have little to no effect on PIRA IED attacks, indiscriminate counterterrorism killings increased PIRA bombings overall and prompted the Provisional IRA to specifically target civilians in IED events. We conclude by discussing the scholarly and policy implications of these findings.     

Shadowboxing in the Dark: Intelligence and Counter-Terrorism in Northern Ireland

The British experience in Northern Ireland, particularly the fight against the Provisional Irish Republican Army (PIRA), is an oft-cited case study in the counter-insurgency (COIN) spectrum and tome of counter-terrorism studies. It is the totality of the British intelligence experience in Northern Ireland, with its successes and challenges, which make it such a valuable case study from which to draw insight to shape contemporary COIN intelligence-based operations. As the conflict was both prolonged and intensified, a multitude of intelligence units from military and law enforcement evolved specifically to counter the effectiveness of PIRA; and to satisfy the desire of the security establishment to intensify information-gathering activities. This article examines the evolution and development of this security intelligence-driven effort that ultimately had the cumulative effect to wear down PIRA’s military capability through the focused application of a prolonged and lavishly resourced linked intelligence apparatus as an adjunct of a heavy military and police footprint. Nevertheless, despite Northern Ireland being a relatively small geographical area, the eventual containment of PIRA took years to achieve, demonstrating just how difficult it is to address a committed and determined insurgency. This highlights that a successful COIN strategy is arguably best predicated on the need for “patient” as opposed to “decisive” operations.     

Mainstream Revolutionaries: Sinn Féin as a “Normal” Political Party?

Despite the seismic shift of Sinn Féin from being the “mouthpiece” of the Provisional Irish Republican Army to the largest nationalist force in Northern Ireland, the party continues to project its objectives within the revolutionary politics and tradition of 1916. Whilst various groups across the island of Ireland stress their loyalty to Irish independence and allegiance to their republican forefathers, 2016 also plays host to devolved assembly elections in Northern Ireland. The centenary of the Easter Rising is therefore a poignant moment to reassess republican politics, more specifically, the relationship between the armed revolutionary tradition and constitutionalism. Within the post-peace process era Sinn Féin have been accused of maintaining an autocratic culture and an intra-party framework that is more representative of a clandestine revolutionary organisation than a political party. Yet, simultaneously, Sinn Féin have not been immune to the pressures experienced by other modern political parties, bound by the laws of electoral competition and driven by office-seeking priorities. In order to explore Sinn Féin within the modern political arena, this article firstly examines the broader debate surrounding how armed groups make the transition into constitutional politics. Secondly, public opinion survey data is used to judge the basis of Sinn Féin's electoral appeal. Finally, internal party documents are used to examine party structure, intra-party democracy, and professionalisation in order to judge the extent to which Sinn Féin have completed the transition from being a “mouthpiece” to their armed counterpart, towards being a “normal” political party.     

Fighting Talk: The Statements of “The IRA/New IRA”

With the advent of the new violent dissident merger, “The IRA/New IRA,” the group and its affiliates have had to legitimise their new existence. They have utilised the maintenance of paramilitary activity to achieve this. However, they have also produced a number of organisational statements, justifying their position, tactics, and strategies. This article analyses the evolution of these statements, both pre and post-merger from 2007 to 2015. 126 individual statements and four magazines are analysed using grounded theory. This analysis found that the statements have a dual strategy, aiming to foster trust in the movement and distrust in their perceived enemies. One of the dominant ways in which the group aims to foster trust is by proposing their possession of an historical mandate from the republican forefathers of 1916, as well as the internally lauded paramilitaries from The Troubles-era Provisional Irish Republican Army. The focus of the distrust narrative has been on the “constitutional nationalism” of Sinn Féin. However, it also pours scorn on the Police Service of Northern Ireland, and capitalism, across the island of Ireland. The analysis of these statements can provide us with an understanding of the future direction of the group, as well as giving us insight, which can inform the development of any counter-narrative.     

Motivation and Intervention in the Northern Ireland Peace Process: An Interview with President Bill Clinton

The role of former U.S. President William Jefferson Clinton in the Northern Ireland peace process has been acknowledged as an example of political risk‐taking and leadership driven by political interests and strategic post–Cold War aims. The tendency to examine Clinton's role from the perspective of international and global policy objectives, however, has obscured consideration of his motivational role in the Northern Ireland peace process and of how he moved between encouragement and intervention to help the political parties reach a settlement. This article, which is drawn from an extended interview conducted with Clinton in 2017, seeks to paint a more comprehensive picture of Clinton's participation in the peace process, showing how his combination of motivational and interventional skills enabled him to help convince others of the need to take risks for peace and gave him greater influence and leverage over the peace process as a result.     

The metagovernance of English devolution

Metagovernance refers to a theory of how governments steer decentralised networks by indirectly shaping the rules and norms of those networks. This article develops metagovernance conceptually and empirically by looking at the use of ‘hands-off’ metagovernance tools in the case of English devolution, which encompass the ‘designing’ and ‘framing’ of local governance networks in the process of their reconfiguration. These concepts provide insights into how a Conservative-led Coalition Government subtly centralised power in the process of devolution to city-regions. Our analysis shows how discursive framing, fiscal conditioning and the recomposition of local governance networks produced a reworking of centre-local and intra-local power relations in a way which allowed the Treasury to shape the priorities of a set of ‘devolution deals’ with regional authorities, emphasising boosting economic growth and improving public services.     

“The world would just fall apart if there’s no respect at all”: children’s understandings of respect for diversity in a post-conflict society

The term ‘respect for diversity’ has gained prominence in many policy and curricular developments aimed at promoting reconciliation and pluralism. To explore the understandings of ‘respect for diversity’ held by children in a society that has both emerged from conflict and is increasingly multicultural, 15 group interviews were conducted with 7–11-year-old children in Northern Ireland. The behavioural aspects of respect for diversity articulated by the children were identified as: attention; offering time; equality of treatment; and acts of solidarity. Affective motivations for these actions were empathy and the pursuit of friendship; cognitive motivations were: a moral norm of inclusion; curiosity; internalised human rights principles; and egalitarianism (a belief that all persons are equal in fundamental worth or value). Findings are discussed in relation to theories of children’s prejudice development and moral development, and implications for the teaching and promotion of respect for diversity as part of peace education programmes are considered.