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The evolving democracies of Eastern Europe and the former USSR republics are keenly interested in establishing charities. They have little law on this issue because their former governments did not encourage the development of charities. This article compares US and English regulation of charities and proposes a regulatory framework based on what the authors believe are the best attributes of both. Although the framework is based on the common law system, it can be adapted to the civil law systems of the Eastern European nations and the former USSR republics. The article includes such issues as developing a body of law, tax relief and creating a regulatory agency.Mr Hopkins is a lawyer with Powers, Pyles & Sutter, 1275 Pennsylvania Ave., N.W., Washington, D.C. 20007, and author ofThe Law of Tax-Exempt Organizations (1992a).Ms Moore is also a lawyer, 5908 N. 35th St., Arlington, Virginia 22207.The authors would like to thank Mssrs Kersi Shroff and Stephen F. Clarke, Senior Legal Specialists, American-British Law Division, Library of Congress, and Mr. William H. Morris, an attorney at Steptoe & Johnson, Washington, D.C., for their kind assistance during the researching of this article.  相似文献   
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It is becoming increasingly clear that scientists, managers, lawyers, public policymakers, and the public must decide how to value what is provided by, and is a consequence of, natural resources. While “Western” scientists have clear definitions for the goods and services that ecosystems provide, we contend that these categories do not encompass the full totality of the values provided by natural resources. Partly the confusion results from a limited view of natural resources derived from the need to monetize the value of ecosystems and their component parts. Partly it derives from the “Western” way of separating natural resources from cultural resources or values, and partly it derives from the false dichotomy of assuming that ecosystems are natural, and anything constructed by man is not natural. In this article, we explore the previous assumptions, and suggest that because cultural resources often derive from, and indeed require, intact and unspoiled natural ecosystems or settings, that these values are rightly part of natural resources. The distinction is not trivial because of the current emphasis on cleaning up chemically and radiologically contaminated sites, on restoration of damaged ecosystems, on natural resource damage assessments, and on long‐term stewardship goals. All of these processes depend upon defining natural resources appropriately. Several laws, regulations, and protocols depend upon natural resource trustees to protect natural resources on trust lands, which could lead to the circular definition that natural resources are those resources that the trustees feel they are responsible for. Where subsistence or tribal peoples are involved, the definition of natural resources should be broadened to include those ecocultural attributes that are dependent upon, and have incorporated, natural resources. For example, a traditional hunting and fishing ground is less valued by subsistence peoples if it is despoiled by contamination or physical ecosystem degradation; an Indian sacred ground is tarnished if the surrounding natural environment is degraded; a traditional homeland is less valued if the land itself is contaminated. Our argument is that intact natural resources are essential elements of many cultural resources, and this aspect requires and demands adequate consideration (and may therefore require compensation).  相似文献   
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Despite the wealth that comes from being the biggest oil producer in Africa, Nigeria has some of the worst development indicators in the world. From 2011 to mid‐2016, the DFID‐funded Facility for Oil Sector Transparency and Reform (FOSTER) programme's unique design aimed to reduce incentives for the capture of oil revenue by elites and international oil companies, restoring the potential of those revenues to accelerate economic and social development. This article asks what lessons FOSTER's successes and failures offer for improved “thinking and working politically” (TWP). It examines the outcomes from five “clusters” of interventions: three viewed by the FOSTER team as successes and two as failures. The article identifies factors for successful TWP‐based programming, including the need for local ownership rooted in staff with a combination of technical expertise, a deep knowledge of the local political context and excellent networking abilities. The research used a qualitative and inductive approach. Field research was undertaken with 44 semi‐structured qualitative interviews during one month of fieldwork in Abuja and Lagos. The research also included reviews of FOSTER's internal documentation and evaluation frameworks, as well as analysis of newspaper articles and grey literature on the oil sector in Nigeria. The project offers important lessons for politically informed programming about how interventions were implemented (process), what was actually done (content) and how the project responded to changes in context that created or blocked opportunities for reform (responsiveness). The article identifies factors for successful TWP‐based programming, including the need for local ownership rooted in staff with a combination of technical expertise, a deep knowledge of the local political context and excellent networking abilities. The findings have important implications for programme design. They demonstrate the value of built‐in flexibility that allows staff to choose and switch the partners they work with and the channels they work through. They also show that a key aspect of TWP‐based programming is implicit acceptance that some failure may be unavoidable, since this permits staff to balance risk against opportunities. Finally, a better understanding of FOSTER's failures reveals the challenges of a TWP‐based approach and the trade‐offs it demands.  相似文献   
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Evidence suggests that problem gambling is an unstable state where gamblers move into and out of risk over time. This article looks at longitudinal changes in risky gambling and the factors associated with an increased risk (measured by the Problem Gambling Severity Index [PGSI]) in the current New Zealand context, which has experienced a doubling of the electronic gaming machine (EGM) market over the last two decades. Respondents from a nationally representative baseline sample (n = 2672) were recontacted two years later to assess changes in gambling behaviours. Among the 901 respondents reached at follow-up, average gambling risk increased over time, and the prevalence of those who had at least some level of gambling risk (i.e. low-risk or greater) more than doubled (from 4.7% to 12.4%). The majority (80.2%) of those who were at risk at follow-up had not been at risk at baseline. Multivariate linear regression analyses show that the predictors of low to moderate increased risk include Pacific ethnicity; high neighbourhood deprivation status; baseline frequent, continuous gambler type; baseline PGSI status; and playing EGMs. These findings highlight the need to develop theories of gambling addiction trajectories and to identify the earliest point along the trajectory where public health interventions should occur.  相似文献   
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We examine the relationship between vocational education and occupational burnout among workers in different forms of employment. Although the self‐employed enjoy higher levels of job autonomy and work‐related satisfaction, we do not know whether they experience lower rates of occupational burnout, and whether vocational education plays a role in this relationship. This latter consideration is important, given that vocational qualifications often lead to self‐employment and prior research demonstrated that formal training may reduce burnout. However, formal education was previously measured in years of schooling, without considering the distinction between academically‐oriented and vocational courses. Therefore, using data from a 2001 national survey of working Australians, we first establish that the self‐employed are significantly less likely to experience burnout. We then demonstrate that some resilience to burnout can be attributed to the attainment of skilled vocational training, net of employment characteristics which are also very important.  相似文献   
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