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101.
    
税收征管领域是容易出现寻租行为的领域.文章用模型与图形分析方法识别认知税收征管实践中各种表现形式的寻租,从寻租对社会福利造成的损失和寻租的自我膨胀两个维度,揭示寻租的社会危害并分析论述征纳双方寻租的结盟共谋与自然循环.文章结合寻租理论和征管实践,引出对征管领域寻租行为分类和危害的奈理化认识,并就如何从优化制度供给入手防范和清除税收征管领域的寻租行为,为消解征纳寻租交易的制度建设提出了五个方面的建议.  相似文献   
102.
行政公诉是由检察机关提起的行政诉讼,建立行政公诉制度既是监督行政机关依法行政、保护公共利益的有效途径之一,也是完善现行行政诉讼制度的客观需要。明确检察机关提起行政公诉的主体资格,界定检察机关提起行政公诉的范围,设立行政公诉的程序对于建构我国行政公诉制度具有重要意义。  相似文献   
103.
This paper examines global English-language newspaper coverage of the death of David Bowie. Drawing upon the concept of reification, it is argued that the notion of celebrity is discursively (re)produced and configured through a ‘public face’ that is defined, maintained and shaped via media reports and public responses that aim to know and reflect upon celebrity. The findings highlight how Bowie’s reification was supported by discourses that represented him as an observable, reified form. Here, Bowie’s ‘reality’, that is, his authentic/veridical self, was obscured behind a façade of mediation, interpretation and representation that debated and decided his ‘authenticity’ as a cultural icon. Such debates, however, were engagements with a reified image, enveloped in continual (re)interpretation. As a result, Bowie’s reification was grounded in a polysemous process that allowed numerous versions of ‘himself’ to be aesthetically reimagined, reinvented and repeated.  相似文献   
104.
This article on the ready‐made garment (RMG) sector of Bangladesh shows how over‐reliance on foreign capital for development financing and deregulated investment—a hallmark of neoliberal economic arrangements—undermines the incorporation of SDGs’ and INGOs’ equity principles, contributing to biased policy responses yielding unequal outcomes. The article cautions that while countries prioritize economic growth over social and environmental nourishment and continue to adopt neoliberal economic policies to promote economic growth, inequity is unavoidable, if not inevitable. Thus, the way forward may be to shift the focus of ‘development’ from the economy to society, to building ‘good societies’ where institutions and strategies, including those that contribute to economic growth, are organized such that these complement not compromise the evolution of such societies.  相似文献   
105.
This essay outlines the author's experience of having his ethnographic data subpoenaed. It outlines the challenges of subpoena's to research, and suggests four solutions: (1) Apply for and utilize the National Institutes of Health certificate of confidentiality by asking health‐related questions over the course of one's research; (2) Establish a task force that articulates clear ethical guidelines for ethnographic research, with attention to the conditions wherein ethnographers can break confidentiality (and might also comply with subpoenas). These ethical guidelines should then be made clear to research subjects as a part of informed consent processes; (3) Demand that institutions (institutional review boards) that require confidentiality as a condition of research be required to defend that confidentiality through the office of the general counsel; (4) Socialize the cost of subpoenas, wherein scholars can be part of an insurance pool that will defend them in the event of a subpoena and thereby defend the general enterprise of ethnographic research.  相似文献   
106.
Using a recent public expenditure dataset, this article proposes a ‘reality check’ of the level and composition of input subsidies in nine African countries between 2006 and 2013. Results show that input subsidies (1) received close to 35% of agricultural‐specific expenditure on average and (2) cover a variety of interventions, including investments in capital, such as on‐farm irrigation, and in on‐farm services, such as inspection or training. Further, the figures show that input subsidies tended to become entrenched in agricultural budgets over time, leading to sub‐optimal execution rates, and were primarily funded by the national taxpayer, while donors invested more in public goods. Findings confirm that input subsidies crowded out other spending categories likely to be more supportive of long‐term agricultural development objectives. The article concludes that the political economy of input subsidies should be directed to making more concrete efforts to attain a better balance of public expenditure on agriculture. Furthermore, policy‐makers should aim to increase the efficiency and policy coherence of input subsidies, since merely abolishing them is likely to be unfeasible in the short term.  相似文献   
107.
La gouvernance privée telle qu'elle découle des différentes initiatives prises par les multinationales pour promouvoir le respect de normes sociales et l'égalité hommes‐femmes a eu peu d'effet sur les discriminations fondées sur le genre dans les chaînes d'approvisionnement mondiales. Les auteures soulignent l'intérêt des Principes directeurs des Nations Unies relatifs aux entreprises et aux droits de l'homme en la matière, estimant qu'il est indispensable de recourir à une gouvernance «stratifiée» associant public, privé et acteurs sociaux pour lutter contre cette discrimination et intégrer le souci de l'égalité des sexes dans l'exercice de la diligence raisonnable exigée en matière de droits de l'homme.  相似文献   
108.
《Risk analysis》2018,38(10):2178-2192
While it seems intuitive that highly visible vaccine‐preventable disease outbreaks should impact perceptions of disease risk and facilitate vaccination, few empirical studies exist to confirm or dispel these beliefs. This study investigates the impact of the 2014–2015 Disneyland measles outbreak on parents’ vaccination attitudes and future vaccination intentions. The analysis relies on a pair of public opinion surveys of American parents with at least one child under the age of six (N = 1,000 across each survey). Controlling for basic demographics, we found higher levels of reported confidence in the safety and efficacy of childhood vaccinations in our follow‐up data collection. However, this confidence was also accompanied by elevated levels of concern toward childhood vaccines among American parents. We then examined how different subgroups in the population scored on these measures before and after the outbreak. We found that parents with high levels of interest in the topic of vaccines and a child who is not fully upto date with the recommended vaccination schedule reported more supportive attitudes toward vaccines. However, future intentions to follow the recommended vaccination schedule were not positively impacted by the outbreak. Possible explanations for these results and implications for vaccination outreach are discussed.  相似文献   
109.
中小学生减负问题是新中国成立以来,我国教育发展过程中力图解决但却难以根治的历史性问题。依赖中的资源争夺所引发的校际与校内关系的复杂存在,影响了减负工作的深入推进,成为中小学生减负路上的主要拦路虎。突破减负困境,可通过推动基础教育从传统静态、集中走向现代动态、均衡发展,确保义务教育阶段公办教育的公共服务能力,重新思考民办与公办教育的关系及功能定位,形成多元主体参与和共建共享的现代教育治理体系,构建低竞争、低控制、真评价的教育生态环境等举措合力助推。希望以此为我国中小学生减负工作的有效开展提供行动借鉴和理论参考。  相似文献   
110.
Public health relies on sample surveys to monitor the health of populations and investigate factors that contribute to population health and illness. Such investigations require surveying individuals who are selected in ways that support statistical inference to the population. Faced with rising costs and declining participation, survey researchers are exploring economical ways to recruit samples that validly represent larger populations. The current report describes an innovative resource, the Colorado Adult Population Sample–Survey Research Registry, which maintains survey access to respondents from a probability-based state health survey. We describe recruitment and retention strategies, explore representativeness, report several studies that used the registry, and discuss future directions.  相似文献   
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