美英教师工薪个人所得税税收优惠启示及借鉴

实行教师工薪个人所得税税收优惠政策不仅有利于提高教师待遇,也有利于形成全社会尊师重教的良好氛围。美国和英国在20世纪90年代,结合综合所得税制,提出了一系列针对教师的具体减免税政策和费用扣除标准,从而使教师适用更低的税率或者获得更多的退税,这对改善和提高我国教师待遇提供了良好借鉴。鉴于美英两国政府的个人所得税税收优惠法规已经形成了较为完善的税法体制,因此通过借鉴美国与英国关于教师工薪个人所得税税收优惠政策先进经验,并在此基础上提出适合我国国情的针对性建议,可以为我国教育行业吸引更多优秀人才长期从教、终身从教创造积极条件。     

Assessing the reset: successes and failures in the Obama administration's Russia policy, 2009–2012

Critics of the Obama administration's ‘reset’ with Russia claim that it has failed to improve bilateral relations and has conceded too much to Russia at the expense of American interests. In fact, the reset has delivered significant improvements in key areas and established the institutional basis for continued cooperation in the future, benefiting both states. Although disagreements remain on several important issues including missile defence, humanitarian intervention, and democracy, the reset has been broadly successful on its own terms, which were always limited in scope and based on a pragmatic recognition of the limits of possible cooperation. Future progress is uncertain, however – obstacles include differences of national interest; the complicating effects of relations with third party states and the impact of domestic politics. A continuation of the pragmatic approach underpinning the reset represents the best chance for stability in the US–Russia relationship.     

When success is an orphan: informal institutional governance and the EU–Turkey deal

This article traces the role of the EU institutions in the process leading up to the EU–Turkey Action Plan and EU–Turkey Statement. The EU–Turkey deal is the proverbial ‘orphan’ in EU crises management, with none of the key actors and institutions eager to claim ownership. Yet when judged from the perspective of process management, the deal resulted from effective inter-institutional collaboration, which stands in stark contrast to the EU’s handling of the relocation schemes or the Dublin reform. Using insights from the informal governance literature, the article maps the inter-institutional network that managed this process, traces the activities within the network, and determines the effects these had on the final outcome. On an analytical level, the mechanism contains five key elements of informal institutional governance: linking, bridging, shielding, laying out the tracks and creative fixes. The conclusion reflects on the wider applicability and scope conditions of this mechanism.     

Karl Polanyi's The Great Transformation: perverse effects,protectionism and Gemeinschaft

Abstract

Drawing upon Karl Polanyi's journalistic writings and unpublished lectures from the 1920s and 1930s, this article reconstructs the lineaments of his research programme that was to assume its finished form in The Great Transformation. It identifies and corrects a common misinterpretation of the thesis of that book, and argues that Polanyi's basic theoretical framework is best conceived as Tönniesian: market society is Gesellschaft, while the ‘protective counter-movement’ of The Great Transformation is Gemeinschaft, understood dynamically. It examines the two central mechanisms by which, in Polanyi's understanding, Gesellschaft broke down in the mid-twentieth century: the ‘clash between democracy and capitalism’ and the ‘perverse effects’ whereby political intervention in markets impairs profitability and saps the vitality of the market system.     

Science governance and the politics of proper talk: governmental bioethics as a new technology of reflexive government

Abstract

The article examines the emergence of governmental bioethics in Great Britain, France and Germany, i.e. bodies, discourses and procedures meant to guide policy-making in terms of ethical considerations. It argues that governmental bioethics, marked by openness, transparency and participation, can be understood as a form of reflexive government in the realm of science governance. It grew out of the problematization of older forms of science governance based on ideas of effectiveness, scientific expertise and system stability, and operates through structuring and managing proper talk rather than intervening in processes of techno-scientific development. Yet, rather than challenging the commitment to techno-scientific ‘progress’, it stabilizes it through mechanisms of inclusion, involvement and mobilization: within the framework of proper ethical talk, participation can be employed to pursue rather than oppose system stability.     

A critical note on UNDP's gender inequality indices

This article explains the diverse responses among the Chinese bourgeoisie in Hong Kong and Singapore to Chinese nationalist movements in the 1930s. In Singapore, the slogan of “Chinese buy Chinese goods” boosted the Chinese bourgeoisie in their business competition with Japan. The same slogan was used by the Chinese bourgeoisie in Hong Kong to emphasize increased sales of Chinese goods while Japanese imports were used by Chinese manufacturers in Hong Kong. I also interpret Chinese bourgeois nationalism in Hong Kong and Singapore as a move toward transnational economic citizenship. Emphasising their Chinese ethnicity, the bourgeoisie in Hong Kong and Singapore asked the Chinese government for favourable import tariffs. At the same time, the bourgeoisie requested the British for favourable tariffs, when they wished to export goods to markets in Britain and its colonies.     

Border battle line

ABSTRACT

The demarcation of a North–South boundary in the Sudan opens up the possibility of the creation of a new international border in Africa, following the outcome of the Southern Sudanese and Abyei Area referenda in 2011. The line of the proposed boundary runs through the grazing areas of numerous pastoralist peoples, and it is these peoples who will be most directly affected if the new border becomes the frontline between two states. In fact, pastoralists were mobilised to fight on either side of the boundary during both of Sudan's civil wars. This article looks at select areas of the North–South borderlands, particularly areas of shared rights, to analyse the potential impact of the new boundary. It looks at how overlapping rights claims were managed in the past, and goes on to analyse various peace-making efforts between border pastoralist peoples from the Condominium period until today. The article looks at the way the border issue has been dealt with in the Comprehensive Peace Agreement, including the Abyei arbitration process, as an indicator of whether this border region will become the focus of continued conflict, whatever the 2011 referendum result.     

Financial transitions in the PRC: banking on the state?

The reappearance of substantial debt in China after 2008 has refocused attention on the sustainability of the existing financial ‘model’. It’s not just that ‘traditional’ forms of bank-centred debt have re-emerged, but that the informal ‘shadow banking’ sector also seems increasingly fragile, generating debts that do not seem easy to repay. Explanations for the current situation focus on the way in which China responded to the global financial crisis, and on the incentives that exist to go outside the formal and more regulated banking system into often riskier activities. But there are more fundamental structural issues. The current financial system contains within it some of the dna of its predecessor, while the spatial distribution of power and authority is inextricably linked to the way the financial system functions. While it might be possible to tinker with some elements of current financial problems, the relationship between local government financing, land, the banking system and key economic sectors makes it difficult to resolve more structural issues without taking a holistic approach; one that would have fundamental consequences for the nature of the Chinese state, and the distribution of power within it.     

Cultivated,caught, and collected: defining culturally appropriate foods in Tallé, Niger

The indigenous plants and fish of Niger are incorporated into the Songhai people's daily life but are largely underemphasised in development programmes. In this paper we describe the culturally appropriate foods of Tallé, Niger. Based on information obtained from 42 participants using interviews and focus groups, we identified 11 commonly consumed fish species, 22 plant species, and nine factors that made them culturally appropriate: taste, perceived health effects, economic value, use as snacks or staple, storability, seasonal availability, use in celebrations, abundance, and cultural identity. We conclude with a discussion of how local knowledge can be incorporated into development programmes.

Cultivés, pêchés et cueillis : définir des aliments culturellement appropriés à Tallé, au Niger

Les plantes et le poisson autochtones du Niger sont incorporés dans le quotidien des Songhais, mais on ne leur accorde généralement pas une attention suffisante dans les programmes de développement. Dans cet article, nous décrivons les aliments culturellement appropriés de Tallé, au Niger. Sur la base d'informations obtenues de 42 participants à l'aide d'entretiens et de groupes de réflexion, nous avons identifié 11 espèces de poisson fréquemment consommées, 22 espèces de plantes et neuf facteurs qui les rendent culturellement appropriés : goût, effets perçus sur la santé, valeur économique, utilisation comme en-cas ou denrées de base, facilité de conservation, disponibilité saisonnière, utilisation lors de célébrations, abondance et identité culturelle. Nous concluons par une discussion sur la manière dont les connaissances locales peuvent être incorporées dans les programmes de développement.

Cultivados, cazados y recolectados: la definición de alimentos culturalmente adecuados en Tallé, Níger

Las plantas y los peces endémicos de Níger han sido incorporados a la dieta cotidiana del pueblo songhai. Sin embargo, dicha dieta recibe escasa atención de parte de los programas de desarrollo. En el presente artículo, los autores analizan aquellos alimentos culturalmente adecuados en Tallé, Níger. Apoyándose en la información recopilada entre 42 personas que participaron en entrevistas y en grupos de enfoque, los autores identificaron 11 variedades de peces consumidas con frecuencia, 22 especies de plantas, así como nueve factores que determinan que estos alimentos sean culturalmente adecuados: sabor, efectos percibidos en la salud, valor económico de los mismos, posibilidad de uso como tentempiés o como alimentos principales, período de almacenamiento, disponibilidad estacional, uso de los mismos en celebraciones, abundancia e identidad cultural. El ensayo concluye realizando un análisis acerca de cómo los conocimientos locales pueden ser incorporados a los programas de desarrollo.

Cultivados, colhidos e coletados: definindo alimentos culturalmente apropriados em Tallé, Níger

As plantas e peixes consumidos pelos indígenas de Níger estão incorporados na vida cotidiana das pessoas de Songhai mas, geralmente, recebem pouco destaque nos programas de desenvolvimento. Neste artigo, descrevemos os alimentos culturalmente apropriados de Tallé, Níger. Com base nas informações obtidas de 42 participantes utilizando entrevistas e grupos de enfoque, identificamos 11 espécies de peixe frequentemente consumidas, 22 espécies de plantas e nove fatores que os tornam culturalmente apropriados: paladar, percepção de seus efeitos na saúde, valor econômico, uso como aperitivo ou alimento básico, armazenagem, disponibilidade sazonal, uso em comemorações, abundância e identidade cultural. Concluímos com uma discussão de como o conhecimento local pode ser incorporado em programas de desenvolvimento.     

The success of Afghan NGOs

During the 1990s, and as part of a broader drive towards the “Afghanisation” of humanitarian assistance in Pakistan, Afghan NGOs became key implementing agencies supporting refugee-related and reconstruction activities in Afghanistan. This paper provides a detailed account of their emergence and consolidation, with a twofold objective. First, it complements and contributes to recent studies on Afghan NGOs and Afghan civil society, by providing historical insights on their trajectory. Second, it assesses such trajectory as a way of engaging with broader discussions on the role of NGOs within humanitarian operations.

Le succès des ONG afghanes

Durant les années 1990, et dans le cadre d'une initiative plus générale vers l’« afghanisation » de l'assistance humanitaire au Pakistan, les ONG afghanes sont devenues des agences clés de mise en ?uvre soutenant des activités de reconstruction et d'aide aux réfugiés en Afghanistan. Cet article propose un compte rendu détaillé de leur apparition et de leur consolidation, dans un double objectif. En premier lieu il complète et contribue à des études récentes sur les ONG afghanes et la société civile afghane, en donnant un aperçu historique de leur trajectoire. En second lieu, il évalue cette trajectoire dans le but de prendre part à des discussions plus larges sur le rôle des ONG dans les opérations humanitaires.

El éxito de las ong afganas

Como parte de un esfuerzo dirigido a “afganizar” la asistencia humanitaria en Pakistán durante los años noventa, las ong afganas se volvieron agencias operativas clave para el apoyo de actividades vinculadas a los refugiados y a la reconstrucción en Afganistán. El presente artículo proporciona una historia detallada de su aparición y de su consolidación y tiene dos objetivos. En primer lugar, complementar y contribuir a los estudios recientes respecto a las ong afganas y a la sociedad civil afgana, esclareciendo su trayectoria histórica. En segundo lugar, realizar una valoración de dicha trayectoria como una manera de participar en el debate más amplio en torno al rol jugado por las ong en el ámbito de las operaciones humanitarias.

O sucesso de ONGs afegãs

Durante a década de 1990, como parte de uma orientação mais geral para a “Afeganização” da assistência humanitária no Paquistão, ONGs afegãs tornaram-se agências implementadoras cruciais que apoiam atividades relacionadas a refugiados e à reconstrução no Afeganistão. Este artigo oferece um relato detalhado sobre o seu surgimento e consolidação, com um duplo objetivo. Primeiramente, ele complementa e contribui para estudos recentes sobre ONGs afegãs e a sociedade civil afegã, fornecendo informações históricas sobre sua trajetória. Em segundo lugar, ele avalia tal trajetória como forma de engajamento com discussões mais gerais sobre o papel de ONGs dentro de operações humanitárias.