SPENDING APPROPRIATELY

正Efforts are being made at both the central and locallevel to prevent the misuse of taxpayer money For years,government expenditure on vehicles,receptions and overseas trips for officials—also known as the"three public-funded consumption categories"—has been a topic of contention among the Chinese public due to the large sums of money coupled     

Tax Reforms under the Principle of Transparency,Efficiency and Equity

正CHINA has been comprehensively deepening reforms since the convening last November of the Third Plenary Session of the 18th CPC Central Committee.Tax reforms affect the interests of each citizen and every enterprise,and are inextricable from economic development and social stability.As one of the world’s main emerging economies,China operates a fiscal system under the principle of high fiscal revenues and high fiscal expenditure,thus ensuring     

空巢老人现象归因分析及获取幸福感的对策研究——以江苏省常州市为例

近年来,随着老龄化程度加快、平均寿命的延长、家庭结构核心化和小型化的变化、城市现代化的快速发展,我国空巢老人数量呈现逐年增长的加剧趋势,空巢老人现象如雨后春笋般凸显。空巢老人的成因有个人、家庭、社会等多方面因素,这三方面也就是微观、中观、宏观因素。中国的养老问题是一个动态的发展过程,家庭照顾功能逐渐弱化,社区照顾正在逐渐兴起,但社区照顾尚未成熟,还在探索及发展阶段,在中观、宏观都欠佳的状况下,抓住微观——空巢老人"自身照顾"显得尤为重要。     

论政府年底突击花钱现象的制度原因与对策

随着我国财政收入的持续增长,公众对自身所享受的公共服务与政府财政支出之间的关系愈加关注。而近年来屡屡见诸报端的"年底突击花钱"现象成为国人质疑的焦点。究其根源,既有预算编制技术的原因,也包括经济高速增长所带来的不确定性以及预算监督机制的缺失。因此,解决这一问题需要由内至外的改革,包括推进零基预算与增量预算相结合的编制模式改革,加强人大监督与社会监督的制度建设,并以此次《预算法》的修订为契机,真正构建起对政府权力的制约机制,从而实现我国预算制度的民主化、科学化。     

Victims’ responses after mass atrocities: a note on empirical findings

Empirical research has shown that in the aftermath of mass atrocities, a large majority of the victims of gross human rights violations are much more concerned with their immediate needs than with the criminal prosecution of the perpetrators of these violations. The focus must shift from the perpetrators to the victims and that, in order to bring about desirable compensating improvements in the lives of those victims who are directly affected by these gross human rights violations, greater weight must be given to the interests and concerns expressed by them about matters fundamental to their well-being. The attention of legal scholars, policy analysts, and human rights campaigners and activists of the imperativeness of material reparations to meet the crying needs of a society emerging from political violence, comparative to criminal prosecution of the perpetrators must be engaged.     

Who receives substance abuse treatment in the ‘real world’ of the prison? A register-based study of Finnish inmates

Assessing and targeting substance abuse-related treatment needs according to evidence-based practice has become the norm in most prison administrations. Not everyone with a need will, however, receive support in practical settings. Drawing on Finnish prison registers, we show that of all prisoners released in 2011, 60% were assessed as having a need for substance abuse-related support. Of these, 22% received an intervention in prison. Two multivariate models were used to examine the factors related to selection into interventions. The main factors associated with receiving an intervention with evidence-based programmes were a longer sentence, Finnish nationality, younger age and treatment motivation. The predictors for any substance abuse interventions (including non-evidence-based) were the same, with the exception that motivation was no longer a significant predictor, and female gender remained significant. The selective use of motivation as an entrance criterion for interventions can be a means of systemic adaptation to a combination of a high prevalence of substance abuse problems and a lower prevalence of treatment motivation in the prison population. We discuss how our results might reflect a Scandinavian way of doing evidence-based, prison-based drug treatment—one that stresses rehabilitation as a goal in itself in addition to reducing recidivism. Most prisoners, however, do not receive any intervention at all.     

Party system nationalization,presidential coalitions,and government spending

This paper argues that there is a strong relationship between geographical patterns of political parties' electoral performance and the composition of central government expenditures. When party system nationalization is high, the composition of spending will focus more on non-targetable expenditures, while targetable expenditures increase as the party system distribution of votes across different districts becomes less homogenous. However, the effect of party nationalization on spending type is conditioned by the size of the presidential coalition; targeted transfers will increase if the coalition size decreases, even if party nationalization is high. I find support for these hypotheses with an empirical analysis of district-level electoral and government expenditure data for several countries in Latin America between 1990 and 2006.     

领导学的学科性质与社会功能

当前,领导学的发展既面临着严峻的挑战,也面临着难得的机遇。推进领导学的发展必须要以更宽广的视野来研究领导规律,在研究领导活动时,必须真正将被领导者置于主体地位,运用马克思主义和科学的方法来研究并揭示科学领导的规律。要更客观地审视领导学的社会功能,将满足社会现实需要作为领导学的主要社会功能。要进一步明确当前推进领导学发展的重点是推动科学发展。     

运用需求分析指导英语阅读教学

高职院校学生英语水平起点低,英语教学面临一系列的挑战.为提高英语阅读教学水平,本文运用需求分析对学生的阅读需求作了相关调查,并选择两个班级作对比,分析、比较、了解了学生的英语阅读需求,以正确指导英语阅读教学.