No Accounting for Tax Avoidance

In the 2010–15 Parliaments, the UK House of Commons Committee of Public Accounts held hearings and investigated some of the operations of the tax avoidance industry. Its reports have been highly critical of the role of big accountancy firms in designing, marketing and implementing tax avoidance schemes which have enabled their clients to avoid taxes. The Committee's recommendations set a reform agenda but drew a lukewarm response from the government. An examination of the Committee's reports provides an indication of the trajectories of future debates and policies.     

Public support for European defence: Does strategic culture matter?

This article identifies previously ignored determinants of public support for the European Union's security and defence ambitions. In contrast to public opinion vis‐à‐vis the EU in general, the literature on attitudes towards a putative European army or the existing Common Security and Defence Policy (CSDP) suggests that the explanatory power of sociodemographic and economic variables is weak, and focuses instead on national identity as the main determinant of one's support. This article explores the possible impact of strategic culture, and argues that preferences vis‐à‐vis the EU's security and defence ambitions are formed in part through pre‐existing social representations of security. To test this proposition, ‘national’ strategic cultures are disaggregated and a typology is produced that contains four strategic postures: pacifism, traditionalism, humanitarianism and globalism. Applying regression analysis on individual‐level Eurobarometer survey data, it is found that strategic postures help explain both the general level of support for CSDP and support for specific Petersberg tasks.     

论公安机关内非正式组织的产生、作用及引导

从组织管理的角度看,公安机关内同样存在着不同规模的非正式组织,而且,它们对正式组织的影响是不容忽视的。非正式组织对正式组织的影响既有正面的,也有负面的。因此,应仔细研究和分析公安机关内部的非正式组织并对其进行有效的引导,以发挥非正式组织对组织活动和绩效管理的积极作用。     

论警察公共关系的制度基础

建设警察公共关系对于公安工作来说具有重要的意义。要促进警察公共关系的长期发展,必须构筑起保障其持续改进的制度基础,即继续深化公安行政审批制度改革;科学合理地建设与完善公安执法服务承诺制度;加快推进警务公开制度;树立能力本位的管理理念,建立公安队伍管理长效机制;真正确立“执法为民”思想,建立人权保障制度。     

对提升公众安全感的思考

群众对社会治安的满意率是由公众安全感决定的。而由于目前我国公安机关在刑事立案方面存在的一些不准确因素,使刑事立案率并不能真正反映出公众安全感的高低。因此,公安机关应立足当前,认清形势,查找不足,创新工作思路,不断巩固和提升公众对社会治安的满意率。     

深化社区警务战略提升公安机关管理和服务水平

在当前形势下，进一步深化社区警务战略、提升公安机关管理和服务水平。首先要解决定位、士气和方法三大难题。从目前公安工作发展的阶段性特征来看，分析定位、士气和方法这三大难题并由此提出相关对策和思路，对进一步深化社区警务战略、提升公安机关管理和服务水平有着重大现实意义。     

关于我国公安教育现状及发展方向的思索

当前公安教育体制改革在全国各公安院校呈现蓬勃发展的势头 ,但仍有诸多问题不容乐观 :师资力量薄弱 ,专业课教师匮乏 ,教材陈旧 ,方法落后。为了解决公安教育中存在的一系列问题 ,应采取更新公安院校教育理念 ,强调以人为本 ,以学术立校 ,突出公安院校公安教育办学特色等措施。     

Gender justice: the World Bank's new approach to the poor?

Gender inequality is now widely acknowledged as an important factor in the spread and entrenchment of poverty. This article examines the World Development Report 2000/01 as the World Bank's blueprint for addressing poverty in the twenty-first century, together with several more recent Poverty Reduction Strategy Papers (PRSPs), with a view to analysing the manner in which gender is incorporated into the policy-making process and considering whether it constitutes a new approach to gender and poverty. It is argued that the World Bank's approach to poverty is unlikely to deliver gender justice, because there remain large discrepancies between the economic and social policies that it prescribes. More specifically, the authors contend that the Bank employs an integrationist approach which encapsulates gender issues within existing development paradigms without attempting to transform an overall development agenda whose ultimate objective is economic growth as opposed to equity. Case studies from Cambodia and Vietnam are used to illustrate these arguments.     

公共管理职业活动中的三个伦理问题

公共管理是一种新型的社会治理模式,是政治文明发展的最新成果。研究公共管理问题,需要从职业活动的角度出发,因为,这样就会把伦理的视角引入到对公共管理的认识中来。通过研究公共管理者的道德能力问题、道德行为选择过程中的道德判断问题以及公共管理活动中的权威与自由的实现问题,就能够对公共管理获得一种全面的认识,从而在构建公共管理这一服务型社会治理模式中得到科学的支持。     

马克思的所有制理论与对公有制的重新认识

马克思的所有制概念指的是以生产条件、生产和产品的占有为基本内容的财产所有制。正确理解马克思的所有制理论对判断所有制的性质、设计社会主义社会的所有制结构和公有制的实现形式有重要意义。