Governor Kitzhaber Statement on Capital Punishment November 22, 2011
uncertainty about government policy and stock prices
.
Introduction
Governments shape the environment in which the private sector operates. They affect firms in many ways: they levy taxes, provide subsidies, enforce laws, regulate competition, define environmental policies, etc. In short, governments set the rules of the game. Governments change these rules from time to time, eliciting price reactions in financial markets. These reactions are weak if the change is anticipated, but they can be strong if the markets are caught by surprise. For example, the U.S. government’s decision to allow Lehman Brothers to go bankrupt, which was perceived by many as signaling a shift in the government’s implicit too-big-to-fail policy, was followed by a 4.7% drop in the S&P 500 index on September 15, 2008. This paper analyzes the effects of changes in government policy on stock prices. A key role in our analysis belongs to uncertainty about government policy, which is an inevitable by-product of policymaking. We consider two types of uncertainty. The first type, which we call policy uncertainty, relates to the uncertain impact of a given government policy on the profitability of the private sector. The second type, which we call political uncertainty, captures the private sector’s uncertainty whether the current government policy will change. In other words, there is uncertainty about what the government is going to do, as well as what the effect of its action is going to be. We find that both types of uncertainty affect stock prices in important ways. Prior studies have analyzed the effects of uncertainty, broadly defined, on various aspects of economic activity. For example, it is well known that uncertainty generally reduces firm investment when this investment is at least partially irreversible.1 The impact of uncertainty about government policy on investment has been analyzed both theoretically and empirically.2 The literature has also analyzed the effects of uncertainty about government policy on capital flows and welfare.3 However, the literature seems silent on how this uncertainty
Textbook Selection in Texas An Issue of Separation of :在德克萨斯的一个分离的问题,教材的选择-文档
Establishment vs. Free Expression
Picture of Jesus with the Bible on the wall of the courthouse in Slidell, Louisiana
Establishment vs. Free Expression
The Problem
Public officials I term the “4Rs”—Radical Religious Right Republicans—aggressively use the power of their state offices to force their sectarian religious values and beliefs onto moderate citizens and secular institutions.
Under the “Incorporation Doctrine,” the Supreme Court has held since 1868 that the protections of the Bill of Rights apply to state, county, and municipal governments, even though the Amendments state that they apply only to Congress.
《英语国家概况》期末复习资料
UKUTIL11. The British Isles are made up of ______C_.A. three large islands and hundreds of small onesB. three large islands and dozens of small onesC. two large islands and hundreds of small onesD. two large islands and dozens of small ones2. Which of the following is NOT a political division on the island of Great Britain?----C----A. England.B. Scotland.C. Northern Ireland.D. Wales.3. Britain is separated from the rest of Europe by the English Channel in the __B_____ and the North Sea in the east.A. eastB. southC. westD. north4. The Republic of Ireland was totally independent in the year __D_____.A. 1920B. 1945C. 1918D. 19495. The highest mountain in Britain, Ben Nevis, lies in __A____.A. the HighlandsB. the Southern UplandsC. the Central LowlandsD. the Lake District6. The British Empire was replaced by the British Commonwealth or the Commonwealth of Nations in ___B_______.A. 1921B. 1931C. 1945D. 19507. The mountain system the Pennines is often called the backbone of __A_____.A. EnglandB. ScotlandC. Great BritainD. Ireland8. The regional capital of Northern Ireland is ____D___.A. GlasgowB. EdinburghC. CardiffD. Belfast9. Which of the following statements about the climate in Britain is NOT true?-----B-------A. Britain’s climate is of the maritime type.B. Winters in Britain are extremely cold.C. Summers in Britain are cool.D. Britain is warmer than Harbin in winter.UTIL21. The English people and the English language were born from the union of _____D___.A. the Angles and the SaxonsB. Romans and the Norman FrenchC. Danes or Vikings and the Norman FrenchD. Norman conquerors and the defeated Anglo-Saxons2. The first known settlers of Britain were __A_____.A. the IberiansB. the Beaker FolkC. the CeltsD. the Romans3. About 80,000 Scots speak Gaelic which is an ancient ___D______.A. Scottish languageB. English languageC. Irish languageD. Celtic language4. About three million people have migrated to Britain since World War II. They are mainly from the West Indies, India and ___D_______.A. IndonesiaB. SingaporeC. Hong KongD. Pakistan5. In Britain _______ of the population is urban and __A_____ is rural.A. 90% ; 10%B. 80% ; 20%C. 70% ; 30%D. 60% ; 40%6. The ancestors of the Welsh were the ancient ___A_______.A. CeltsB. RomansC. NormansD. Britons7. The average population density in Britain is ___A___ people per square kilometer.A. 250B. 370C. 800D. 5008. During the 5th century when the Roman Empire fell, the Germanic ____D_____ invaded and conquered Britain.A. Angles and CeltsB. Angles and PictsC. Angles and BrythonsD. Angles and Saxons9. The upper class in Britain consists of the following except ___D______.A. peerageB. gentryC. landownersD. professionals10. “Britishness”can be reflected in the following except __D_______.A. Union JackB. conservativenessC. the BeatlesD. Thanksgiving DayUTIL31. In 1066 Harold and his troops fought against William’s army on Senlac field near ___D_____.A. LondonB. NormandyC. StandfordD. Hastings2. The Plantagenet Dynasty was founded by ___B______.A. HenryB. Henry IIC. King JosephD. Count of Anjor3. English Reformation was carried out by __B_____ to change the religion in England from Catholicism to Protestantism.A. Edward VIB. Henry VIIIC.Mary ID. Elizabeth I4. King John was forced by the barons to sign the ___D____ which restricted the King’s power.A. Bill of RightsB. Petition of RightC. Provisions of OxfordD. Great Charter5. Simon de Montfort’s reform is considered to be the beginning of English _A______.A. parliamentB. cabinetC. constitutionD. liberty6. From 1649 to 1658 England was called a Commonwealth. It was ruled first by Oliver Cromwell as ___A____.A. Lord ProtectorB. Lieutenant GeneralC. Commander of the New Model ArmyD. President7. William of Orange started Constitutional Monarchy by accepting __A_____ in 1689.A. Bill of RightsB. Petition of RightC. Provisions of OxfordD. Great Charter8. The 1851 London Great Exposition was held in the Crystal Palace which was designed by Queen ____C___’s husband Albert.A. MaryB. Elizabeth IC. VictoriaD. Anne9. The British Prime Minister who led the British to defeat Nazi Germany is ___A____.A. ChurchillB. ChamberlainC. MacDonaldD. Macmillan UTIL41. The British constitution is made up of the following EXCEPT ____A_______.A. Commonwealth lawB. statute lawC. common lawD. ancient documents2. The House of Commons is elected by universal suffrage and has about ___A________ Members of Parliament.A. 650B. 660C. 670D. 6803. British Conservative Party was formerly called __B_____ Party in the 18th century.A. WhigB. ToryC. LiberalD. Nationalist4. The United Kingdom is governed in the name of ____D_______, by ___________.A. the King; the Prime MinisterB. the Queen; the Prime MinisterC. the Prime Minister; His or Her Majesty’s GovernmentD. the Sovereign; His or Her Majesty’s Government5. ___A_____ is the “supreme governor”of the Church of England.A. The monarchB. The Archbishop of YorkC. The Archbishop of CanterburyD. The Roman Pope6. In Britain the citizens aged ____B________ or over have the right to vote.A. 16B. 18C. 21D. 307. By tradition, the leader of the majority party is appointed ______A______ by the Sovereign inthe United Kingdom.A. Prime MinisterB. Member of ParliamentC. Lord of AppealD. Speaker of the House8. The Liberal Democratic Party is the combination of the Social Democratic Party and ______C_______.A. the Conservative PartyB. the Labour PartyC. the Liberal PartyD. the Green Party9. Parliament has the following functions EXCEPT ___C_________.A. making lawB. authorizing taxation and public expenditureC. declaring warD. examining the actions of the governmentUTIL51. All criminal trials are held in open court because the criminal law presumes the __C_____ of the accused until he has been proven guilty beyond reasonable doubt.A. guiltB. impartialityC. InnocenceD. honesty2. In England, Wales, and Northern Island, people between the age of ___A______ and 70 whose names appear on the electoral register are liable for jury service and their names are chosen at random.A. 18B. 19C. 20D. 213. The jury consists of ordinary, independent citizens summoned by the court: 12 in England, Wales and Northern Island, and ___D________ in Scotland.A. 12B. 13C. 14D. 154. Whether the accused is guilty or innocent is decided by ___B______.A. the policemenB. the juryC. the judgeD. the sheriff5. The ultimate court of appeal in civil cases throughout the Scotland is ___A______.A. the Supreme Court of the United KingdomB. the Court of AppealC. the High Court of JusticiaryD. the House of Lords6. In England and Wales the highest judicial appointments are made by the Queen on the advice of __C______.A. the Lord ChancellorB. the Home SecretaryC. the Prime MinisterD. the Attorney General7. Criminal cases in England and Wales may NOT be tried in ___C_________.A. the Magistrates’CourtB. the Court of AppealC. the High CourtD. the Crown Court8. The three “lay”magistrates that make up a Magistrates’Court in Britain are known as ___A______.A. Justices of the PeaceB. stipendiary magistratesC. Justices of LawD. part-time magistrates9. The most serious criminal offences in Scotland are tried in _____C_____.A. the District CourtB. the Sheriff CourtC. the High Court of JusticiaryD. the Crown Court UTIL61. The economic policy Britain pursued in the 1950s and 1960s was based on the theory of __B_____.A. Adam SmithB. John Maynard KeynesC. Margaret ThatcherD. Karl Marx2. Under Margaret Thatcher Britain experienced __B____.A. economic recessionB. economic expansionC. economic declineD. economic depression3. Which of the following is NOT true of Britain’s agriculture?-----D-------A. British farming is highly mechanized.B. Agriculture in Britain is intensive.C. British farming is very efficient.D. Britain’s agriculture can produce enough food for its people.4. In Britain less than ___A_____ of the population are farmers.A. 2%B. 4%C. 6%D. 10%5. In the ___C___ Britain became a net exporter of oil.A. 1960sB. 1970sC. 1980sD. 1990s6. To stimulate economic recovery, the Thatcher Government carried out all the following policies but __B____.A. privatizationB. interventionismC. deregulationD. market liberalization7. Britain is the _D___ largest trading nation in the world.A. thirdB. fourthC. fifthD. sixth8. British oil fields were discovered on the __D_____.A. English ChannelB. Irish SeaC. Norwegian SeaD. North Sea9. Which of the following is not included in the new industries in Britain?-----D----A. Microprocessors.B. Computers.C. Biotechnology.D. Motor vehicles. UTIL71. The National Health Service (NHS) was established in the United Kingdom in ___C______.A. 1946B. 1947C. 1948D. 19492.____B____ is directly responsible for the NHS.A. Local governmentB. Central governmentC. V oluntary organizationsD. Certain social boards3. In Britain, children up to the age of ____D__ can receive family allowances for children.A. 11B. 12C. 15D. 164. In Britain, pensions for the elderly, or retirement benefits, begin for women at the age of ___C_____.A. 50B. 55C. 60D. 655. In England the NHS is managed by the __B______.A. Department for Work and PensionsB. Department of HealthC. Social Security AgencyD. Social Services Department6. The National Health Service in Britain provides a full range of medical services for __C_____.A. employeesB. residents aged between 18-60C. every residentD. residents aged over 607. Social Security in the UK is the government’s most expensive program, costing __C___ of public funding.A. 20%B. 25%C. 30%D. 35%8. A family doctor in Britain is also known as a __C____.A. general doctorB. general pharmacistC. general practitionerD. family practitioner9. In 2001 people in marriage accounted for __B_____ of the adult population in Britain.A. 60%B. 55%C. 50%D. 45%10. Houses have traditionally been divided into following types EXCEPT __D____.A. detached houseB. semi-detached houseC. terraced houseD. attached house UTIL81.____B____ is the largest of the Free Churches.A. The BaptistsB. The Methodist ChurchC. The Roman Catholic ChurchD. The Church in Wales2. Established Churches in Britain are _____D______.A. Church of England and Church of WalesB. Church of Wales and Church of ScotlandC. the Anglican ChurchesD. Church of England and Church of Scotland3. The Free Churches do NOT include ___A______.A. the Church of EnglandB. the Methodist ChurchC. the Baptist ChurchD. the United Reformed Church4. The principal non-Christian communities in Britain are ___D____.A. the MoslemsB. the BuddhistsC. the HindusD. the Jews5. The Church of Scotland is a ___C_____ church.A. MethodistB. BaptistC. PresbyterianD. Catholic6. In Great Britain, the ____A_______ is uniquely related to the Crown.A. Church of EnglandB. Church of ScotlandC. Church of IrelandD. Church of Wales7. The members of ____D___ in Britain have also been known as dissenters or nonconformists.A. the Anglican ChurchB. the Church of EnglandC. the Roman Catholic ChurchD. the Free Churches8. The Church of England has two provinces. They are ___A_____.A. Canterbury and YorkB. London and YorkC. Durham and CanterburyD. London and Winchester UTIL91. There are some __C_____ universities in Britain, including the Open University.A. 70B. 80C. 90D. 1002. The Universities of Oxford and Cambridge date from the _____A________ centuries.A. 12th and 13thB. 13th and 14thC. 14th and 15thD. 15th and 16th3. The usual age for transfer from primary to secondary schools is ____D_________ in England, Wales and Northern Ireland.A. 14B. 13C. 12D. 114. In Britain, private schools are often called ___D___.A. comprehensive schoolsB. grammar schoolsC. secondary modern schoolsD. independent schools5. In Britain, higher education is usually defined as advanced courses of a standard higher than ____B____ or equivalent.A. GCE O-LevelB. GCE A-LevelC. GCE AS-LevelD. GCSE6. In Britain, education at primary levels emphasizes the following EXCEPT ____D________.A. readingB. writingC. arithmeticD. science7. The following universities belong to “red-brick”universities EXCEPT ____D_____.A. University of LeedsB. University of LiverpoolC. University of ManchesterD. University of Glasgow8. The leading scientific society in Britain is ___D_____.A. the British Association for the Advancement of ScienceB. the Royal InstitutionC. the British AcademyD. the Royal SocietyUTIL101. The largest and the most important museum in Britain is _____A_______.A. the British MuseumB. the Victoria and Albert MuseumC. the Imperial War MuseumD. the National Gallery2. Britain’s most popular pastime is ____B________.A. reading newspaperB. watching TVC. playing footballD. horse racing3. The Times is a _____A_______ newspaper in Britain.A. quality dailyB. popular dailyC. quality SundayD. mid-market daily4. The Daily Mirror is a ____B_____ newspaper in Britain.A. quality dailyB. popular dailyC. popular SundayD. mid-market daily5. Football has its traditional home in ___A________.A. EnglandB. ScotlandC. FranceD. Italy6. ______C_______ is the most typical English sports.A. FootballB. RugbyC. CricketD. Horse racing7. Of the following four sports, _____A________ has the longest history.A. cricketB. golfC. footballD. rugby8. The Beatles was a band formed by four boys from ____B_____.A. ManchesterB. LiverpoolC. LondonD. EdinburghUSAUTIL11. The United States of America is the ____D________ country in the world in size.A. largestB. second-largestC. third-largestD. fourth-largest2. ____B________ extend from the northern tip of Maine southwestern to Alabama.A. The Rocky MountainsB. The Appalachian HighlandsC. The Coast MountainsD. The Blue Mountains3. The climate of the United States is influenced by ____D________.A. the Atlantic and Pacific OceansB. the Gulf of MexicoC. the Great LakesD. All of the above4. What is the leading commercial crop of the south?-----B-----A. Cotton.B. Tobacco.C. Sugar cane.D. Rice.5. What Midwestern city is the automobile capital of the world?---B-----A. Chicago.B. Detroit.C. Milwaukee.D. Cleveland.6. One of the most important lakes in the United States is __A_______, which is the largest fresh water lake in the world.A. Lake SuperiorB. Lake MichiganC. Lake HuronD. Lake Ontario7. New England lies in ___C_______ of the United States.A. the northern partB. the southern partC. the northeastern partD. the southeastern part8. The southern part of the Pacific coast in California has a ____D_______ climate.A. subtropicalB. continental desertC. maritimeD. Mediterranean9. The smallest state in the United States is ____B_______.A. WashingtonB. Rhode IslandC. HawaiiD. Maryland10. In the United States, the largest city along the Pacific coast is ____A_______.A. Los AngelesB. San FranciscoC. SeattleD. PortlandUTIL21. The British established 13 colonies along __C_______.A. the west coast of North AmericaB. the west coast of South AmericaC. the east coast of North AmericaD. the east coast of South America2. In the early 1850s, with the westward movement, the slavery became a serious political issue endangering the unity of the country because ___A______.A. whether or not slavery would expand into the future states formed as a result of the westward movement would affect the balance of power in the SenateB. the South insisted that slavery should be allowed to spread into all new territoriesC. the North refused to let slavery spread into new territoriesD. the North wanted to put an end to slavery3. The Progressive Movement wanted to ___A_____ in order to stop big business control.A. initiate strict government regulationB. have the government fix pricesC. break up all the big businessesD. do away with rebates4. The 1920s in the United States has been described as a period of _____D_______ .A. cultural revivalB. loss of purposeC. development in science and technologyD. material success and spiritual frustration5. The serious economic crisis in the late 1920s and 1930s was first brought about by _____D________.A. bank failuresB. serious unemploymentC. farm foreclosuresD. the stock market crash6. The purpose of the New Deal measures was to ___A_______.A. save American democracy and the capitalist systemB. check the worsening of the economic situationC. help people tide over the difficultyD. increase American export7. On June 5, 1947, ___A_____ suggested that the U.S. should offer economic aid to Western Europe so as to protect the region from Soviet expansion.A. George MarshallB. Franklin D. RooseveltC. George KennanD. Harry Truman8. At the time of Cuban Missile Crisis, the President of the U.S. was _____C_______.A. TrumanB. EisenhowerC. KennedyD. Johnson9. New Frontier and Great Society were programs initiated by __C_____.A. President KennedyB. President JohnsonC. Presidents Kennedy and Johnson respectivelyD. Presidents Johnson and Kennedy respectively10. The conservatism during Reagan’s administration was known as _____B________.A. the New LeftB. the New RightC. the New FrontierD. the New Freedom UTIL31.The current situation of African-Americans presents ___C____.A. a favorable pictureB. a negative pictureC. a mixed pictureD. a positive picture2. Although discrimination has been legally abolished, ___D_____.A. discrimination in employment still existsB. discrimination in university admission still existsC. poverty rate of the blacks is the highest among all racial and ethnic groupsD. inequality and subtle discrimination still exist3. The Cuban-Americans mainly live in __A____.A. FloridaB. TexasC. LouisianaD. Alabama4. Some people say Asian-Americans owe their success to the Asian tradition of the following EXCEPT ___D_____.A. familyB. hard workC. educationD. discrimination5. Now about 80% to 90% of immigration to the United States is from ___A____.A. Asian and Hispanic countriesB. African countriesC. European countriesD. Central and South American countries6. The first immigrants in American history came from ______A____.A. England and the NetherlandsB. IrelandC. West GermanyD. East Europe7. Among the major Hispanic groups in the United States, the largest group is __B_____.A. the Puerto RicansB. the Mexican-AmericansC. the Cuban-AmericansD. the Central and South American immigrants8. Among the major Hispanic groups in the United States, ___B_____ have the highest social status.A. the ChicanosB. the Cuban-AmericansC. the Puerto-RicansD. the Latin American immigrants9. The Native Americans are ___A_______.A. the IndiansB. the whitesC. the blacksD. the HispanicsUTIL41. The Supreme Court has original jurisdiction in ____D____.A. all kinds of casesB. cases involving foreign citizensC. cases involving a stateD. Both B and C2. Political parties are the basis of the American political system, ___D______.A. but there is no provision in the Constitution for political partiesB. and the Constitution has clear provisionC. but the founding fathers had strong apprehension of political partiesD. Both A and C3. The two major parties today have ___C___ differences in policy concentration.A. noB. littleC. someD. great4. The writers of the Constitution worked out the checks and balances in order to __A_____.A. prevent the government from misusing its powerB. prevent the government from being strongC. pacify those who opposed the ConstitutionD. meet the demands of small states5. The President of the United States is elected _D____.A. indirectly by the electorsB. by CongressC. directly by the votersD. None of the above.7. The U.S. President’s appointments have to be approved by ____B____.A. the House of RepresentativesB. the SenateC. the CabinetD. the Supreme Court8. The Supreme Court of the United States consists of one Chief Justice and _C_____ Associate Justices.A. 6B. 7C. 8D. 109. The two major political parties in the United States are __D_____.A. the Democratic Party and the Labor PartyB. the Federalist Party and the Democratic PartyC. the Federalist Party and the Republican PartyD. the Democratic Party and the Republican Party10. The U.S. Congress has the power to override the president’s veto by a _A____ majority.A. 2/3B. 3/4C. 3/5D. 4/5UTIL51. The United States ranks ___A_____ in the world in the total value of its economic production.A. firstB. secondC. thirdD. fourth2. The following are the factors that have contributed tothe development of the U.S. economy EXCEPT _____C_____.A. the vast space and resources of the landB. the ideals of freedom and economic opportunityC. English as its national languageD. hard work by the people3. What is America’s most important food crop?----A-----A. Corn.B. Rice.C. Barley.D. Oat.4. Service industries account for more than ___D______ of the U.S. gross domestic product.A. a thirdB. halfC. two thirdsD. three fourth5. The westward expansion is a demonstration ofAmerican __A______.A. individualismB. patriotismC. liberalismD. expansionism6. Hamilton believed that the United States should pursue economic growth through the following EXCEPT ___D_____.A. shippingB. manufacturingC. bankingD. slavery7. With the arrival of the 20th century, the United States became increasingly urbanized, particularly in the ____A_____ cities.A. NortheastB. NorthwestC. SoutheastD. Southwest8. The American South is a center of the following traditional crops EXCEPT ___D______.A. tobaccoB. cornC. cottonD. wheat9. As the world’s leading maker of industrial goods, the U.S. now produces around ___B______ of the world’s industrial products.A. 20%B. 25%C. 30%D. 35%10. In the United States, the following areas tend to specialize in high-tech and computer industries EXCEPT ___B_____.A. NortheastB. MidwestC. NorthwestD. SouthwestUTIL61. The American social security system includes the following programs EXCEPT ___C______.A. OASDHIB. MedicareC. MedicaidD. Unemployment Compensation2. Americans may start receiving their pensions at the age of __C_______.A. 55B. 60C. 65D. 703. The main federal welfare programs in the USA consist of the following programs EXCEPT___D______.A. MedicaidB. AFDCC. Food StampsD. Medicare4. Which of the following belongs to the religious welfare organization?----C---A. NCH.B. CWLA.C. CCHD. D. Ford Foundation.5. Among private foundations, which has become increasingly prominent in private charity activity?---D-----A. Rockefeller Foundation.B. Ford Foundation.C. Buffett Foundation.D. Bill & Melinda Gates Foundation.6. Which of the following statement is NOT true about American health care services?----D----A. A sizable number of Americans still remain uninsured.B. The U.S. has top-quality medical facilities.C. Medicaid covers only about 40 percent of the poor nationwide.D. Compared with other developed countries, the United States spends less on health care.7. According to the healthcare reform proposed during the Obama administration, the government will require most Americans to have health insurance by ___D____.A. 2011B. 2012C. 2013D. 20148. Homes and houses give Americans the following sense EXCEPT ____D____.A. possessionB. material satisfactionC. personal identificationD. freedom UTIL7.1. There are currently ___D_____ district courts in the United States.A. 52B. 54C. 92D. 942. There are currently __B_____ courts of appeals in the United States.A. 10B. 11C. 12D. 133. ___C_______ argues cases for the government before the Supreme Court.A. Chief Justice of Supreme CourtB. Attorney GeneralC. Solicitor GeneralD. President of the United States4. District judgeships are filled by the President with the consent of ___C______.A. Chief Justice of Supreme CourtB. Attorney GeneralC. the SenateD. the House of Representatives5. Generally, the trial jury consists of ____B___ ordinary citizens.A. 1-6B. 6-12C. 12-23D. 23-306. Generally, the grand jury consists of ___C____ ordinary citizens.A. 1-6B. 6-12C. 12-23D. 23-307. The Supreme Court consists of a chief justice and ___B____ associate justicesA. 7B. 8C. 9D. 108. In the United States, people between the ages of __A_____ are the most inclined age group to commit crimes.A. 11-19B. 19-24C. 24-45D. 45-549. In some urban areas in the United States, murder is the main cause of death among non-White males between the ages of ____C____.A. 11-19B. 19-24C. 24-45D. 45-5410. As a rule, the implementation of state law is carried out by the police and detectives in the city, and by __D_____ in rural areas.A. sheriffsB. constablesC. magistratesD. both A and BUTIL81. To many Americans, education is important because _____D________.A. it contributes to the success of individualsB. it contributes to the strengthening of national strengthC. it prepares the young people for future developmentD. Both A and B 2. In the United States, public schools at the elementary and secondary level are _____D_________.A. freeB. compulsoryC. open to allD. Both A and C3. American schools fall into two categories, namely, _____A__________.A. public and private schoolsB. academic and vocational schoolsC. coeducation and single sex schoolsD. national and state-run schools4. In the United States, education policies are made by ______B________.A. the federal governmentB. the state board of educationC. local school districtD. board of trustees5. The governing board of school district is responsible for ______D_________.A. the hiring of teachers and staffB. the designing of a suitable curriculumC. the compiling and approving of budgetD. All of the above6. There is ______B_________ difference(s) in tuition rates between public and private institutions of higher learning in the U.S.A. noB. significantC. someD. not much7. The community college ______B_________.A. offers bachelor degreesB. offers associate degreesC. offers master degreesD. Both A and B8. Elementary and secondary education in the U.S. covers ___C____ years.A. 9B. 11C. 12D. 14。
荷兰格罗宁根教育行政机构及税务机关办公楼
Photographer: Inga Powilleit荷兰格罗宁根教育行政机构及税务机关办公楼E D U CA T I ON E X E C U T I V E AGENCY & T A X O FF I C E S GRONINGEN, THE N E T H E R L AND S项目地点:荷兰格罗宁根事务所:UNStudio 建筑事务所室内设计:Studio Linse and UNStudio景观设计:Lodewijk Baljon landschapsarchitecten结构设计:ARUP constructive完成时间:2011 年3 月开放时间:2011 年3 月建筑面积:31,134 平方米摄影:Ewout Huibers, Ronald Tilleman, Christian RichtersLocation: Groningen, the NetherlandsExecutive Architect: UNStudioInterior Architect: Studio Linse and UNStudioLandscape Architect: Lodewijk Baljon landschapsarchitectenStructure:ARUP constructieCompletion Date: March 2011Opening building: March 2011Building site: 31,134 sq.m.Photographer: Ewout Huibers, Ronald Tilleman, Christian Richters91这是欧洲最可持续性的建筑之一,对可 以与周围的景观互通。
全面的可持续性 翅片式导向板排布在建筑外表的白色翅片导向板具有可持续性和节能减排的作用,将环境影 响降到最低,可以遮阳,风控制,改变日光渗透率,阻隔大量的热量,降低了对冷气的需求。
哥本哈根协议-英文版
Declaration of the European Ministers of Vocational Education and Training,and the European Commission,convened in Copenhagen on 29 and 30 November 2002, on enhanced European cooperation in vocational education and training“The Copenhagen Declaration”Over the years co-operation at European level within education and training has come to play a decisive role in creating the future European society.Economic and social developments in Europe over the last decade have increasingly underlined the need for a European dimension to education and training. Furthermore, the transition towards a knowledge based economy capable of sustainable economic growth with more and better jobs and greater social cohesion brings new chal-lenges to the development of human resources.The enlargement of the European Union adds a new dimension and a number of challenges, opportunities and requirements to the work in the field of education and training. It is particularly important that acceding member states should be integrated as partners in future cooperation on education and training initiatives at European level from the very beginning.The successive development of the European education and training programmes has been a key factor for im-proving cooperation at European level.The Bologna declaration on higher education in June 1999 marked the introduction of a new enhanced Euro-pean cooperation in this area.The Lisbon European Council in March 2000 recognised the important role of education as an integral part of economic and social policies, as an instrument for strengthening Europe's competitive power worldwide, and as a guarantee for ensuring the cohesion of our societies and the full development of its citizens. The European Council set the strategic objective for the European Union to become the world’s most dynamic knowledge-based economy. The development of high quality vocational education and training is a crucial and integral part of this strategy, notably in terms of promoting social inclusion, cohesion, mobility, employability and competi-tiveness.The report on the 'Concrete Future Objectives of Education and Training Systems', endorsed by the Stockholm European Council in March 2001, identified new areas for joint actions at European level in order to achieve the goals set at the Lisbon European Council. These areas are based on the three strategic objectives of the report;i.e. improving the quality and effectiveness of education and training systems in the European Union, facilitating access for all to education and training systems, and opening up education and training systems to the wider world.In Barcelona, in March 2002 the European Council endorsed the Work Programme on the follow-up of the Objectives Report calling for European education and training to become a world quality reference by 2010. Furthermore, it called for further action to introduce instruments to ensure the transparency of diplomas and qualifications, including promoting action similar to the Bologna-process, but adapted to the field of vocational education and training.In response to the Barcelona mandate, the Council of the European Union (Education, Youth and Culture) adopted on 12 November 2002 a Resolution on enhanced cooperation in vocational education and training. This resolution invites the Member States, and the Commission, within the framework of their responsibilities, to involve the candidate countries and the EFTA-EEA countries, as well as the social partners, in promoting an increased cooperation in vocational education and training.Strategies for lifelong learning and mobility are essential to promote employability, active citizenship, social in-clusion and personal development1. Developing a knowledge based Europe and ensuring that the European labour market is open to all is a major challenge to the vocational educational and training systems in Europe and to all actors involved. The same is true of the need for these systems to continuously adapt to new developments and changing demands of society. An enhanced cooperation in vocational education and training will be an im-portant contribution towards ensuring a successful enlargement of the European Union and fulfilling the objec-tives identified by the European Council in Lisbon. Cedefop and the European Training Foundation are impor-tant bodies for supporting this cooperation.The vital role of the social partners in the socio-economic development is reflected both in the context of the European social dialogue and the European Social Partners framework of actions for the lifelong development of competences and qualifications, agreed in March 2002. The social partners play an indispensable role in the development, validation and recognition of vocational competences and qualifications at all levels and are part-ners in the promotion of an enhanced cooperation in this area.The following main priorities will be pursued through enhanced cooperation in vocational education and training: 2On the basis of these priorities we aim to increase voluntary cooperation in vocational education and training, in order to promote mutual trust, transparency and recognition of competences and qualifications, and thereby establishing a basis for increasing mobility and facilitating access to lifelong learning.European dimension•Strengthening the European dimension in vocational education and training with the aim of improving closer cooperation in order to facilitate and promote mobility and the development of inter-institutional cooperation, partnerships and other transnational initiatives, all in order to raise the profile of the Euro-pean education and training area in an international context so that Europe will be recognised as aworld-wide reference for learners.Transparency, information and guidance•Increasing transparency in vocational education and training through the implementation and rationali-zation of information tools and networks, including the integration of existing instruments such as the European CV, certificate and diploma supplements, the Common European framework of reference for languages and the EUROPASS into one single framework.•Strengthening policies, systems and practices that support information, guidance and counselling in the Member States, at all levels of education, training and employment, particularly on issues concerning ac-cess to learning, vocational education and training, and the transferability and recognition of compe-tences and qualifications, in order to support occupational and geographical mobility of citizens inEurope.Recognition of competences and qualifications•Investigating how transparency, comparability, transferability and recognition of competences and/or qualifications, between different countries and at different levels, could be promoted by developing ref-erence levels, common principles for certification, and common measures, including a credit transfersystem for vocational education and training•Increasing support to the development of competences and qualifications at sectoral level, by reinforc-ing cooperation and co-ordination especially involving the social partners. Several initiatives on a Com-munity, bilateral and multilateral basis, including those already identified in various sectors aiming atmutually recognised qualifications, illustrate this approach.1Priorities identified in the Resolution on lifelong learning adopted by the Council of the European Union (Education and Youth) on 27 June 20022Priorities identified in the Resolution on the promotion of enhanced European co-operation on vocational education and training approved by the Council of the European Union (Education, Youth and Culture) on 12 November 2002•Developing a set of common principles regarding validation of non-formal and informal learning with the aim of ensuring greater compatibility between approaches in different countries and at different lev-els.Quality assurance•Promoting cooperation in quality assurance with particular focus on exchange of models and methods, as well as common criteria and principles for quality in vocational education and training.•Giving attention to the learning needs of teachers and trainers within all forms of vocational education and training.The following principles will underpin enhanced cooperation in vocational education and training:•Cooperation should be based on the target of 2010, set by the European Council in accordance with the detailed work programme and the follow-up of the Objectives report in order to ensure coherence with the objectives set by the Council of the European Union (Education, Youth and Culture).•Measures should be voluntary and principally developed through bottom-up cooperation.•Initiatives must be focused on the needs of citizens and user organisations.•Cooperation should be inclusive and involve Member States, the Commission, candidate countries, EFTA-EEA countries and the social partners.The follow-up of this declaration should be pursued as follows to ensure an effective and successful implementation of an enhanced European cooperation in vocational education and training:1.Implementation of the enhanced cooperation in vocational education and training shall be a graduallyintegrated part of the follow-up of the objectives report. The Commission will reflect this integrated ap-proach in its reporting to the Council of the European Union (Education, Youth and Culture) within the timetable already decided for the work of the objectives report. The ambition is to fully integrate thefollow-up work of the enhanced co-operation in vocational education and training in the follow-up ofthe objectives report.2.The existing Commission working group, which will be given a similar status to that of the workinggroups within the follow-up of the objectives report, in future including Member States, EFTA-EEAcountries, candidate countries and the European social partners, will continue to work in order to ensure effective implementation and coordination of the enhanced cooperation in vocational education andtraining. The informal meetings of the Directors General for Vocational Training, which contributed to launching this initiative in Bruges 2001, will play an important role in focusing and animating the follow-up work.3.Within this framework the initial focus between now and 2004 will be on concrete areas where work isalready in progress, i.e. development of a single transparency framework, credit transfer in vocationaleducation and training and development of quality tools. Other areas, which will be immediately in-cluded as a fully integrated part of the work of the follow-up of the objectives report organised in eight working groups and an indicator group, will be lifelong guidance, non-formal learning and training ofteachers and trainers in vocational education and training. The Commission will include progress onthese actions in its report mentioned in paragraph 1.The ministers responsible for vocational education and training and the European Commission have con-firmed the necessity to undertake the objectives and priorities for actions set out in this declaration and to participate in the framework for an enhanced cooperation in vocational education and training, including the social partners. A meeting in two years time will be held to review progress and give advice on priorities and strategies.。
TANZANIA MINISTRY OF FINANCE AND PLANNING GOVERNME
UNITED REPUBLIC OF TANZANIAMINISTRY OF FINANCE AND PLANNING GOVERNMENT E-PAYMENT GATEWAYReconciliation toolUser manualTable of ContentsList of figures (2)1.Introduction (3)1.1.Overview of the system (3)1.2.Intended audience (3)1.3.Prerequisite (3)2.Getting started (4)3.Uploading Files (6)4.Mapping file columns (8)5.Requesting for reports (9)List of figuresFigure 1 : Log in page (4)Figure 2 : Features of the recon tool (5)Figure 3 : Uploading files (6)Figure 4 : Files uploads (6)Figure 5 : Uploaded files list (7)Figure 6 : Mapping file columns between files (8)Figure 7 : Updating changes after mapping file columns (9)Figure 8 : Filter range for reporting dates (10)Figure 9 : Selecting reconciliation remarks (10)Figure 10 : Submitting reconciliation reports (11)Figure 11 : Downloading reconciliation reports (11)1.IntroductionThis document provides step-by step instructions on how to interact and use GePG reconciliation tool. Reviewing this document can assist you to perform various tasks regarding reconciliation tool.1.1.Overview of the systemGePG reconciliation tool is the web-based system designed to be used to perform reconciliation. Manual reconciliation process is tedious and time consuming as is based on ticking transactions in bank statement and GePG files. Therefore, GePG reconciliation tool expedites the process of reconciling transaction between bank statement and GePG sides as matching of transaction is automated and performed by the system.1.2. Intended audienceThis user manual is intended to be used by users of the Government e-payment gateway system. Users of the different billing systems that have been integrated to GePG system can use this manual and perform reconciliation using GePG reconciliation tool.1.3. PrerequisiteBefore starting reconciliation, the following files must be in place: -i.Bank statement in excel or csv formatii.GePG successful summary file in excel or csv format.Note: If an Institution is using own system for collection (Billing System) , The file for all successful transaction should be available. This file should also be in excel or csv format.2.Getting startedTo use reconciliation tool , you must have valid credentials i.e valid username and password then you must open browser and type the following URL:http://recon.gepg.go.tz .Once the screen looks as shown below, then you are in the right page for GePG reconciliation tool where you can proceed to log in.Figure 1 : Log in pageNOTE: Use the same credentials that you use to log in GePG portals to log in reconciliation tool.Figure 2 : Features of the recon tool3.Uploading FilesTo upload files, navigate to upper left corner of the page then click as shownin the figure below: -Figure 3 : Uploading filesAfter clicking upload files menu , Follow the following steps:-1.Provide description for reconciliation for instance “RECONCILIATION FOR JUNE2020”.2.Select type of file to be uploaded in the drop down menu.3.Choose file from your computer by click “ .4.Click button “ to upload chosen file.Figure 4 : Files uploadsOnce files have been uploaded successfully, will appear on the list as shown below.Figure 5 : Uploaded files list4.Mapping file columnsAfter successfully uploading of files, the next step is to match files columns in the files . These columns must be mapped to make sure names of the columns matches between uploaded files. To map files column, navigate to the uploaded file then click action with symbol.Figure 6 : Mapping file columns between filesAfter mapping files column in the files the click “update “ button to save updates made in mapped file columns.Figure 7 : Updating changes after mapping file columns5.Requesting for reportsTo request for reconciliation reports, navigate to upper left corner then click on recon file menu.“.After clicking on recon file menu , a standard form containing filters shall be displayed . Follow the steps shown below to request for reports .1.Enter batch number for instance “ 504000014”.2.On the filter select date ranges displayed using the calendarFigure 8 : Filter range for reporting dates3.After enter batch number and selecting appropriate date range for reporting, you mustselect one of the reconciliation remarks as shown in the figure below: -Figure 9 : Selecting reconciliation remarks4.After selecting one of the reconciliation remarks, click submit button “to submitrequest of the given report.11Figure 10 : Submitting reconciliation reportsTo download reports , navigate to actions the click on downloading button “ “ , as shown in the figure below.Figure 11 : Downloading reconciliation reports。
Governance Indicators Where Are We_where should we be going
Governance Indicators:Where Are We, Where Should We Be Going?Daniel Kaufmann†Aart KraayProgress in measuring governance is assessed using a simple framework that distinguishes between indicators that measure formal rules and indicators that measure the practical application or outcomes of these rules.The analysis calls attention to the strengths and weaknesses of both types of indicators as well as the complementarities between them.It distinguishes between the views of experts and the results of surveys and assesses the merits of aggregate as opposed to individual governance indicators. Some simple principles are identified to guide the use and refinement of existing govern-ance indicators and the development of future indicators.These include transparently dis-closing and accounting for the margins of error in all indicators,drawing from a diversity of indicators and exploiting complementarities among them,submitting all indicators to rigorous public and academic scrutiny,and being realistic in expectations of future indicators.JEL codes:H1,O17Not everything that can be counted counts,and not everything thatcounts can be counted.—Albert Einstein Most scholars,policymakers,aid donors,and aid recipients recognize that good governance is a fundamental ingredient of sustained economic development.This growing understanding,initially informed by a very limited set of empirical measures of governance,has spurred intense interest in developing more refined, nuanced,and policy-relevant indicators of governance.This article reviews progress in measuring governance,emphasizing empirical measures explicitly designed to be comparable across countries and in most cases over time.The goal is to provide a structure for thinking about the strengths and weaknesses of different types of governance indicators that can inform both the use of existing indicators and ongoing efforts to improve them and develop new ones.1 Thefirst section of this article reviews definitions of governance.Although there are many broad definitions of governance,the degree of definitional disagreement#The Author2008.Published by Oxford University Press on behalf of the International Bank for Reconstruction and Development/THE WORLD BANK.All rights reserved.For permissions,please e-mail:journals.permissions@ doi;10.1093/wbro/lkm012Advance Access publication January31,200823:1–30can easily be overstated.Most definitions appropriately emphasize the importance of a capable state that is accountable to citizens and operating under the rule of law.Broad principles of governance along these lines are naturally not amenable to direct observation and thus to direct measurement.As Albert Einstein noted,“Not everything that counts can be counted.”Many different types of data provide infor-mation on the extent to which these principles of governance are observed across countries.An important corollary is that any particular indicator of governance can usefully be interpreted as an imperfect proxy for some unobserved broad dimension of governance.This interpretation emphasizes throughout this review a recurrent theme that there is measurement error in all governance indicators, which should be explicitly considered when using these kinds of data to draw conclusions about cross-country differences or trends in governance over time.The second section addresses what is measured.The discussion highlights the distinction between indicators that measure specific rules“on the books”and indi-cators that measure particular governance outcomes“on the ground.”Rules on the books codify details of the constitutional,legal,or regulatory environment; the existence or absence of specific agencies,such as anticorruption commissions or independent auditors;and so forth—components intended to provide the key de jure foundations of governance.On-the-ground measures assess de facto govern-ance outcomes that result from the application of these rules(Dofirmsfind the regulatory environment cumbersome?Do households believe the police are corrupt?).An important message in this section concerns the shared limitations of indicators of both rules and outcomes:Outcome-based indicators of governance can be difficult to link back to specific policy interventions,and the links from easy-to-measure de jure indicators of rules to governance outcomes of interest are not yet well understood and in some cases appear tenuous at best.They remind us of the need to respect Einstein’s dictum that“not everything that can be counted counts.”The third section examines whose views should be relied on.Indicators based on the views of various types of experts are distinguished from survey-based indi-cators that capture the views of large samples offirms and individuals.A category of aggregate indicators that combine,organize,provide structure,and summarize information from these different types of respondents is examined.The fourth section examines the rationale for such aggregate indicators,and their strengths and weaknesses.The set of indicators discussed in this survey is intended to provide leading examples of major governance indicators rather than an exhaustive stocktaking of existing indicators in this taxonomy.2A feature of efforts to measure governance is the preponderance of indicators focused on measuring de facto governance out-comes and the paucity of measures of de jure rules.Almost by necessity,de jure rules-based indicators of governance reflect the views or judgments of experts.In 2The W orld Bank Research Observer,vol.23,no.1(Spring2008)contrast,the much larger body of de facto indicators captures the views of both experts and survey respondents.The article concludes with a discussion of the way forward in measuring govern-ance in a manner that can be useful to policymakers.The emphasis is on the importance of consumers and producers of governance indicators clearly recogniz-ing and disclosing the pervasive measurement error in any type of governance indi-cators.This section also notes the importance of moving away from oft-heard false dichotomies,such as“subjective”or“objective”indicators or aggregate or disaggre-gated ones.For good reason,virtually all measures of governance involve a degree of subjective judgment,and different levels of aggregation are appropriate for differ-ent types of analysis.In any case,the choice is not either one or the other,as most aggregate indicators can readily be unbundled into their constituent components. What Does Governance Mean?The concept of governance is not a new one.Early discussions go back to at least 400BCE,to the Arthashastra,a treatise on governance attributed to Kautilya, thought to be the chief minister to the king of India.Kautilya presents key pillars of the“art of governance,”emphasizing justice,ethics,and anti-autocratic ten-dencies.He identifies the duty of the king to protect the wealth of the state and its subjects and to enhance,maintain,and safeguard this wealth as well as the inter-ests of the kingdom’s subjects.Despite the long provenance of the concept,no strong consensus has formed around a single definition of governance or institutional quality.For this reason, throughout this article the terms governance,institutions,and institutional quality are used interchangeably,if somewhat imprecisely.Researchers and organizations have produced a wide array of definitions.Some definitions are so broad that they cover almost anything(such as the definition“rules,enforcement mechanisms, and organizations”offered in the World Bank’s W orld Development Report2002: Building Institutions for Markets).Others,like the definition suggested by North (2000),are not only broad but risk making the links from good governance to development almost tautological:“How do we account for poverty in the midst of plenty?...We must create incentives for people to invest in more efficient tech-nology,increase their skills,and organize efficient markets....Such incentives are embodied in institutions.”Some of the governance indicators surveyed capture a wide range of develop-ment outcomes.While it is difficult to draw a line between governance and the ultimate development outcomes of interest,it is useful at both the definitional and measurement stages to emphasize concepts of governance that are at least some-what removed from development outcomes themselves.An early and narrower Kaufmann and Kraay3definition of public sector governance proposed by the World Bank is that “governance is the manner in which power is exercised in the management of a country’s economic and social resources for development”(World Bank1992, p.1).This definition remains almost unchanged in the Bank’s2007governance and anticorruption strategy,with governance defined as“the manner in which public officials and institutions acquire and exercise the authority to shape public policy and provide public goods and services”(World Bank2007,p.1).Kaufmann,Kraay,and Zoido-Lobato´n(1999a,p.1)define governance as“the traditions and institutions by which authority in a country is exercised.This includes the process by which governments are selected,monitored and replaced; the capacity of the government to effectively formulate and implement sound policies;and the respect of citizens and the state for the institutions that govern economic and social interactions among them.”Although the number of definitions of governance is large,there is some con-sensus.Most definitions agree on the importance of a capable state operating under the rule of law.Interestingly,comparing the last three definitions cited above,the one substantive difference has to do with the explicit degree of empha-sis on the role of democratic accountability of governments to their citizens.Even these narrower definitions remain sufficiently broad that there is scope for a wide diversity of empirical measures of various dimensions of good governance.The gravity of the issues dealt with in these definitions of governance suggests that measurement is important.In recent years there has been debate over whether such broad notions of governance can be usefully measured.Many indicators can shed light on various dimensions of governance.However,given the breadth of the concepts,and in many cases their inherent unobservability,no single indicator or combination of indicators can provide a completely reliable measure of any of these dimensions of governance.Rather,it is useful to think of the various specific indi-cators discussed below as all providing imperfect signals of fundamentally unobser-vable concepts of governance.This interpretation emphasizes the importance of taking into account as explicitly as possible the inevitable resulting measurement error in all indicators of governance when analyzing and interpreting any such measure.As shown below,however,the fact that such margins of error arefinite and still allow for meaningful country comparisons across space and time suggests that measuring governance is both feasible and informative.Governance Rules or Governance Outcomes?This section examines both the rules-based and outcome-based indicators of gov-ernance.A rules-based indicator of corruption might measure whether countries have legislation prohibiting corruption or have an anticorruption agency. 4The W orld Bank Research Observer,vol.23,no.1(Spring2008)An outcome-based measure could assess whether the laws are enforced or the anticorruption agency is undermined by political interference.The views offirms, individuals,nongovernmental organizations(NGOs),or commercial risk-rating agencies could also be solicited regarding the prevalence of corruption in the public sector.To measure public sector accountability,one could observe the rules regarding the presence of formal elections,financial disclosure requirements for public servants,and the like.One could also assess the extent to which these rules operate in practice by surveying respondents regarding the functioning of the institutions of democratic accountability.Because a clear line does not always distinguish the two types of indicators,it is more useful to think of ordering different indicators along a continuum,with one end corresponding to rules and the other to ultimate governance outcomes of interest.Because both types of indicators have their own strengths and weak-nesses,all indicators should be thought of as imperfect,but complementary proxies for the aspects of governance they purport to measure.Rules-Based Indicators of GovernanceSeveral rules-based indicators are used to assess governance(tables1and2). They include the Doing Business project of the World Bank,which reports detailed information on the legal and regulatory environment in a large set of countries;the Database of Political Institutions,constructed by World Bank researchers,and the POLITY-IV database of the University of Maryland,both of which report detailed factual information on features of countries’political systems;and the Global Integrity Index(GII),which provides detailed information on the legal framework governing public sector accountability and transparency in a sample of41countries,most of them developing economies.Atfirst glance,one of the main virtues of indicators of rules is their clarity.It is straightforward to ascertain whether a country has a presidential or a parliamen-tary system of government or whether a country has a legally independent anti-corruption commission.In principle,it is also straightforward to document details of the legal and regulatory environment,such as how many legal steps are required to register a business orfire a worker.This clarity also implies that it is straightforward to measure progress on such indicators.Has an anticorruption commission been established?Have business entry regulations been streamlined? Has a legal requirement for disclosure of budget documents been passed?This clarity has made such indicators very appealing to aid donors interested in linking aid with performance indicators and in monitoring progress on such indicators.Set against these advantages are three main drawbacks.They are less“objective”than they appear.It is easy to overstate the clarity and objectivity of rules-based measures of governance.In practice,a good deal of Kaufmann and Kraay5subjective judgment is involved in codifying all but the most basic and obvious features of a country’s constitutional,legal,and regulatory environments.(It is no accident that the views of lawyers,on which many of these indicators are based,are commonly referred to as opinions .)In Kenya in 2007,for example,a consti-tutional right to access to information faced being undermined or offset entirely by an official secrecy act and by pending approval and implementation of the Freedom of Information Act.In this case,codifying even the legal right to access to infor-mation requires careful judgment as to the net effect of potentially conflicting laws.Of course,this drawback of ambiguity is not unique to rules-based measures of gov-ernance:interpreting outcome-based indicators of governance can also involve ambiguity ,as discussed below .There has been less recognition,however,of the extent to which rules-based indicators also reflect subjective judgment.The links between indicators and outcomes are complex,possibly subject to long lags,and often not well understood .These problems complicate the interpretation of rules-based indicators.In the case of rules-based measures,some of the most basic features of countries’constitutional arrangements have little normative content on their own;such indicators are for the most part descriptive.It makes Table 1.Sources and Types of Information Used in Governance IndicatorsType of indicatorSource of information Rules-basedOutcomes-based Broad Specific Broad Specific ExpertsLawyers DBCommercial risk-rating agenciesDRI,EIU,PRS Nongovernmental organizations GIIHER,RSF ,CIR,FRH GII,OBI Governments and multilateralsCPIA PEF A Academics DPI,PIVDPI,PIV Survey respondentsFirmsICA,GCS,WCY IndividualsAFR,LBO,GWP Aggregate indicators combining experts and survey respondents TI,WGI,MOINote :AFR is Afrobarometer,CIR is Cingranelli-Richards Human Rights Dataset,CPIA is Country Policy and Institutional Assessment,DB is Doing Business,DPI is Database of Political Institutions,DRI is Global Insight DRI,EIU is Economist Intelligence Unit,FRH is Freedom House,GCS is Global Competitiveness Survey ,GII is Global Integrity Index,GWP is Gallup World Poll,HER is Heritage Foundation,ICA is Investment ClimateAssessment,LBO is Latinobaro´metro,MOI is Ibrahim Index of African Governance,OBI is Open Budget Index,PEF A is Public Expenditure and Financial Accountability ,PIV is Polity IV ,PRS is Political Risk Services,RSF is Reporters Without Borders,TI is Transparency International,WCY is World Competitiveness Yearbook,and WGI is Worldwide Governance Indicators.Source :Authors’compilation based on data from sources listed in table 2.6The W orld Bank Research Observer ,vol.23,no.1(Spring 2008)little sense,for example,to presuppose that presidential (as opposed to parliamentary)systems or majoritarian (as opposed to proportional)representation in voting arrangements are intrinsically good or bad.Interest in such variables as indi-cators of governance rests on the case that they may matter for outcomes,often in complex ways.In their influential book,Persson,Torsten,and Tabellini (2005)document how these features of constitutional rules influence the political process and ultimately outcomes such as the level,composition,and cyclicality of public spending (Acemoglu 2006)challenges the robustness of these findings).In such cases,the usefulness of rules-based indicators as measures of governance depends crucially on how strong the empirical links are between such rules and the ultimate outcomes of interest.Perhaps the more common is the less extreme case in which rules-based indi-cators of governance have normative content on their own,but the relative Table 2.Country Coverage and Frequency of Governance SurveysName Number of countries covered Frequency of survey W eb site Afrobarometer18Triennial www Cingranelli-Richards Human RightsDataset192Annual www Country Policy and InstitutionalAssessment136Annual www Doing Business175Annual www Database of Political Institutions178Annual Global Insight DRI117Quarterly www Economist Intelligence Unit120Quarterly www Freedom House192Annual www Global Competitiveness Survey117Annual www Global Integrity Index41Triennial www .globalintegrity .org Gallup World Poll131Annual www Heritage Foundation161Annual www Investment Climate Assessment94Irregular www Latinobaro´metro 17Annual www Ibrahim Index of African Governance48Triennial www Open Budget Index59Annual www Polity IV161Annual www /polity/Political Risk Services140Monthly www Public Expenditure and FinancialAccountability42Irregular www Reporters without Borders165Annual www World Competitiveness Yearbook47Annual www .imd.chSource :Authors’compilation.Kaufmann and Kraay 7importance of different rules for outcomes of interest is unclear.The GII,for example,provides information on the existence of dozens of rules,ranging from the legal right to freedom of speech to the existence of an independent ombuds-man to the presence of legislation prohibiting the offering or acceptance of bribes. The Open Budget Index(OBI)provides detailed information on the budget processes,including the types of information provided in budget documents, public access to budget documents,and the interaction between executive and legislative branches in the budget process.Many of these indicators arguably have normative value on their own:having public access to budget documents is desir-able and having streamlined business registration procedures is better than not having them.This profusion of detail in rules-based indicators leads to two related difficulties in using them to design and monitor governance reforms.Thefirst is that as a result of absence of good information on the links between changes in specific rules or procedures and outcomes of interest,it is difficult to know which rules should be reformed and in what order.Will establishing an anticorruption com-mission or passing legislation outlawing bribery have any impact on reducing cor-ruption?If so,which is more important?Should,instead,more efforts be put into ensuring that existing laws and regulations are implemented or that there is greater transparency,access to information,or media freedom?How soon should one expect to see the impacts of these interventions?Given that governments typi-cally operate with limited political capital to implement reforms,these trade-offs and lags are important.The second difficulty in designing or monitoring reforms arises when aid donors or governments set performance indicators for governance reforms.Performance indicators based on changing specific rules,such as the passage of a particular piece of legislation or a reform of a specific budget procedure,can be very attractive because of their clarity:it is straightforward to verify whether the specified policy action has been taken.3Yet“actionable”indicators are not necessarily also“action worthy,”in the sense of having a significant impact on the outcomes of interest. Moreover,excessive emphasis on registering improvements on rules-based indi-cators of governance leads to risks of“teaching to the test”or,worse“reform illu-sion,”in which specific rules or procedures are changed in isolation with the sole purpose of showing progress on the specific indicators used by aid donors.Major gaps exist between statutory rules on the books and their implementation on the ground.To take an extreme example,in all41countries covered by the2006GII, accepting a bribe is codified as illegal,and all but three countries(Brazil, Lebanon,and Liberia)have anticorruption commissions or similar agencies.Yet there is enormous variation in perceptions-based measures of corruption across these countries.The41countries covered by the GII include the Democratic 8The W orld Bank Research Observer,vol.23,no.1(Spring2008)Republic of Congo,which ranks200out of207countries on the2006 Worldwide Governance Indicators(WGI)control of corruption indicator,and the United States,which ranks23.Another example of the gap between rules and implementation(documented in more detail in Kaufmann,Kraay,and Mastruzzi2005)compares the statutory ease of establishing a business with a survey-based measure offirms’perceptions of the ease of starting a business across a large sample of countries.In industrial countries,where de jure rules are often implemented as intended,the two measures correspond quite closely.In contrast,in developing economies,where there are often gaps between de jure rules and their de facto implementation,the correlation between the two is very weak;the de jure codification of the rules and regulations required to start a business is not a good predictor of the actual con-straints reported byfirms.Unsurprisingly,much of the difference between the de jure and de facto measures could be statistically explained by de facto measures of corruption,which subverts the fair application of rules on the books.The three drawbacks—the inevitable role of judgment even in“objective”indi-cators,the complexity and lack of knowledge regarding the links from rules to outcomes of interest,and the gap between rules on the books and their implementation on the ground—suggest that although rules-based governance indicators provide valuable information,they are insufficient on their own for measuring governance.Rules-based measures need to be complemented by and used in conjunction with outcome-based indicators of governance.Outcome-Based Governance IndicatorsMost indicators of governance are outcome based,and several rules-based indi-cators of governance also provide complementary outcome-based measures.The GII,for example,pairs indicators of the existence of various rules and procedures with indicators of their effectiveness in practice.The Database of Political Institutions measures not only such constitutional rules as the presence of a par-liamentary system,but also outcomes of the electoral process,such as the extent to which one party controls different branches of government and the fraction of votes received by the president.The Polity-IV database records a number of out-comes,including the effective constraints on the power of the executive.The remaining outcome-based indicators range from the highly specific to the quite general.The OBI reports data on more than100indicators of the budget process,ranging from whether budget documentation contains details of assump-tions underlying macroeconomic forecasts to documentation of budget outcomes relative to budget plans.Other less specific sources include the Public Expenditure and Financial Accountability indicators,constructed by aid donors with inputs of recipient countries,and several large cross-country surveys offirms—including Kaufmann and Kraay9the Investment Climate Assessments of the World Bank,the Executive Opinion Survey of the World Economic Forum,and the World Competitiveness Yearbook of the Institute for Management Development—that askfirms detailed questions about their interactions with the state.Examples of more general assessments of broad areas of governance include ratings provided by several commercial sources,including Political Risk Services, the Economist Intelligence Unit,and Global Insight–DRI.Political Risk Services rates10areas that can be identified with governance,such as“democratic accountability,”“government stability,”“law and order,”and“corruption.”Large cross-country surveys of individuals such as the Afrobarometer and Latinobaro´metro surveys and the Gallup World Poll ask general questions,such as“Is corruption widespread throughout the government in this country?”The main advantage of outcome-based indicators is that they capture the views of relevant stakeholders,who take actions based on these ernments, analysts,researchers,and decisionmakers should,and often do,care about public views on the prevalence of corruption,the fairness of elections,the quality of service delivery,and many other governance outcomes.Outcome-based govern-ance indicators provide direct information on the de facto outcome of how de jure rules are implemented.Outcome-based measures also have some significant limitations.Such measures,particularly where they are general,can be difficult to link back to specific policy interventions that might influence governance outcomes.This is the mirror image of the problem discussed above:Rules-based indicators of gov-ernance can also be difficult to relate to outcomes of interest.A related difficulty is that outcome-based governance indicators may be too close to ultimate develop-ment outcomes of interest.To take an extreme example,the Ibrahim Index of African Governance includes a number of ultimate development outcomes,such as per capita GDP(gross domestic product),growth of GDP,inflation,infant mor-tality,and inequality.While such development outcomes are surely worth moni-toring,including them in an index of governance risks making the links from governance to development tautological.Another difficulty has to do with interpreting the units in which outcomes are measured.Rules-based indicators have the virtue of clarity:either a particular rule exists or it does not.Outcome-based indicators by contrast are often measured on somewhat arbitrary scales.For example,a survey question might ask respondents to rate the quality of public services on afive-point scale,with the distinction between different scores left unclear and up to the respondent.4In contrast,the usefulness of outcome-based indicators is greatly enhanced by the extent to which the criteria for differing scores are clearly documented.The World Bank’s Country Performance and Institutional Assessment(CPIA)and the Freedom House indicators are good examples of outcome-based indicators based 10The W orld Bank Research Observer,vol.23,no.1(Spring2008)。
美国加州州务卿认证中英文对照
州务卿
BY [ Signature]
签署:(签名)
NP-24 A[16] (REV. 1-07)[17]OSP[18] xx xxxxx
NP-24表,版本. 1-07
NP-24 A (
[1]美国各州州务卿的此类公证证书的形式与内容可能不尽相同。
[2]英文姓名全部用大写字母。
[3]日期格式一般为月、日、年,如January 01, 2000(2000年1月1日)。
[4]指active notary public,即现任、在任的公证员,也就是届时能实际有效履行公证员职务的公证员,因为在加州公证员每四年须重新学习、重新取得资格(各州对此的规定可能不尽相同),而与之对应的则是因任职期限届满、被吊销资格、被暂停资格或未达到资格要求而无履职资格的公证员(inactive notary public)。
[6]认证、证明(acknowledge),即公证员证明文件、签名等为真实的过程。
[7]转让文件(the document by which a transfer is effected,esp. deed)。
[8]证词(deposition),指书写成文(通常由法院书记员(court reporter)书写)的证人的庭外证词,供日后用于法院或证据开示过程。宣誓书、声明书(affidavit)指声明人自愿所写并在有权主持宣誓的官员面前宣誓为真的关于事实情况的声明书。许多证据以声明书形式提交。这两种证词均可被法院采信。
翰威特---印度养老金改革-Pension-Reforms-in-India
India Life Hewitt
Reforms
• Budget 2001 – Beginning of serious efforts • Committee set up to suggest road map on Civil Service Pension • IRDA to suggest road map on coverage • Both reports are with the Government • Budget 2002 to be announcing the next steps.
Coverage
• Estimated working population is about 350 million
– 15% of which is salaried employees ( of which Government 23% & Non-Government 49%)
– 53% are self employed – 31% are Casual contract workers
• As a percentage of population it is a miniscule 3%
India Life Hewitt
Basic Issues
India Life Hewitt
Pension Crises
• Civil Service Pensions
• Central Govt Pension liability is 15% of the net tax revenue as on 2000-01
India Life Hewitt
Other basic issues
• Design Issues • Vesting • No statutory norms • On voluntary pension plans it is defined by the employer, sometime excessively harsh against employees • Eligibility • Portability • Indexation • Access to corpus
公共管理经典书目
公共管理经典书目(一)基础理论经典原著1、威尔逊:《行政学之研究》,《国外政治学》1987年第6期、1988年第1期。
2、古德诺:《政治与行政》,华夏出版社1987年版。
3、泰罗:《科学管理原理》,中国社会科学出版社1990年版。
4、法约尔:《工业管理与一般管理》,中国社会科学出版社1998年版。
5、马克斯·韦伯:《经济与社会》,商务印书馆1997年版。
6、怀特:《行政学概论》,上海商务印书馆1947年版。
7、西蒙:《管理行为》,北京经济学院出版社1988年版。
8、西蒙:《管理决策新科学》,中国社会科学出版社1982年版。
9、沃尔多:《行政国家:美国公共行政的政治理论研究》,纽约:罗纳德出版社1948年版。
10、林德布洛姆:《决策过程》,上海译文出版社1988年版。
11、德罗尔:《逆境中的政策制定》,上海远东出版社1996年版。
12、雷格斯:《行政生态学》,台湾商务印书馆1985年版。
13、弗雷德里克森:《新公共行政学》,美国亚拉巴马大学出版社1980版。
14、奥斯特罗姆:《美国公共行政的思想危机》上海三联书店1999年版。
15、尼斯坎南:《官僚制与公共经济学》,中国青年出版社2004年版。
16、詹姆斯·Q·威尔逊:《官僚机构:政府机构的作为及其原因》,三联书店2006年版。
17、奥斯特罗姆:《公共服务的制度建构》上海三联书店2000年版。
18、布坎南、塔洛克:《同意的计算:立宪民主的逻辑基础》,中国社会科学出版社2000年版。
19、缪勒:《公共选择理论》,中国社会科学出版社1999年版。
20、罗森布鲁姆:《公共行政学:管理、政治和法律的途径》,中国人民大学出版社2002年版。
21、R·J·斯蒂尔曼:《公共行政学:概念与案例》,中国人民大学出版社2004年版。
22、罗伯特•登哈特:《公共组织理论》,中国人民大学出版社2003年版。
23、沙夫里茨、海德:《公共行政学经典》,中国人民大学出版社2004年英文版。
《埃塞俄比亚联邦民主共和国宪法》 英文
《埃塞俄比亚联邦民主共和国宪法》英文《埃塞俄比亚联邦民主共和国宪法》英文:Constitution of the Federal Democratic Republic of Ethiopia下面是27句双语例句:1. The Constitution of Ethiopia promotes democracy and protects human rights.《埃塞俄比亚联邦民主共和国宪法》推动民主,保护人权。
2. The constitution establishes a federal system of government in Ethiopia.该宪法在埃塞俄比亚建立了联邦制的政府体系。
3. The constitution guarantees equality for all citizens before the law.宪法保障了法律面前所有公民的平等。
4. The constitution prohibits discrimination based on race, nationality, religion, or gender.宪法禁止基于种族、国籍、宗教或性别的歧视。
5. The constitution recognizes and protects the rights of ethnic and linguistic minorities.宪法承认并保护少数民族和语言的权利。
6. The constitution guarantees freedom of expression, press, and assembly.宪法保障言论、新闻和集会自由。
7. The constitution ensures the right to a fair trial and due process of law.宪法确保了公正审判和法律正当程序的权利。
8. The constitution guarantees the right to education for all citizens.宪法保障了所有公民的受教育权利。
吉本斯诉Gibbons v
Gibbons v[1].Ogden 校对版Gibbons v. Ogden (1824)[判决书节选]首席大法官马歇尔宣布法院判决如下:上诉人认为这个判决是错误的,因为旨在赋予排他性特权的法案与合众国的宪法和法律相抵触。
这种抵触表现在两个方面:首先,该法案与宪法授权国会规制商业的条款相抵触;其次,该法案与授权国会推进科学和实用工艺进步的条款相抵触。
在我们聆听本法庭上针对宪法解释的辩论之前,有人已经提到宪法诞生之前的各州的政治状况。
据说,各州拥有主权,并完全独立,仅因一个联盟(league)而彼此联系在一起。
事实确实如此。
但是,当这些联合在一起的主权将联盟改造成了一个政府,当它们委托的代表所参加的商讨其共同利益并促进其总体福利的大使会议(Congress of Ambassadors)被改造成了一个对其最关注的事项拥有立法权的立法机关,各州的整体性质就发生了变化,而我们必须对导致这一变化的宪法文件作充分的考察,才能把握这一变化的程度。
这个宪法文件已列举出人民明确授予政府的权力。
据说,对这些权力应当加以严格的解释。
但是,为什么要做出这样的解释呢?难道宪法里有哪句话支持这种解释规则吗?列举出的最后一项权力明确地赋予国会实现其它权力的手段,国会被授权“制定所有必要且适当的法律”以实现其目的。
但是,对国会可以行使的手段的限制并没有扩展到限制其被授予的权力;我们的宪法中没有像本庭上的先生们指出的那样,存在某个句子规定了这样的解释规则,我们也看不出有这样的句子。
所以,我们认为没有理由采取这种解释规则。
那么,先生们所说的严格解释到底意味着什么呢?如果他们仅仅是为了反对超出文字的自然且明显的意涵的扩大解释,那么我们应当质疑对具体词语的解释,而不应该改变对原则的理解。
如果他们争取狭义的解释是为了支持在宪法中找不到的理论,那就会否定政府的权力(这些权力是按照通常的理解由宪法明文授予的,且这些授权与宪法文件的一般观念和目标是一致的);如果他们争取狭义解释将会削弱政府,并使政府无法实现它曾宣布要实现的目标(授予这些权力按照正常理解是为了使政府有能力实现这样的目标),在这两种情况下,我们不能认为这种严格解释是适当的,也不能采纳这种规则来解释宪法。
根西岛信托法英文
The Trusts (Guernsey) Law, 2007ARRANGEMENT OF SECTIONSPART IPRELIMINARY1. Existence of a trust2. Validity of trusts.3. Proper law of trust.4. Jurisdiction of court.PART IIPROVISIONS APPLICABLE ONLY TO GUERNSEY TRUSTS5. Application of Part II.Creation, validity and duration ofGuernsey trusts6. Creation of a trust.7. Property which may be held on trust.8. Beneficiaries of a trust.9. Disclaimer of beneficial interest.10. Nature of beneficial interest.11. Validity and enforceability of trust.12. Trusts for non-charitable purposes; and enforcers.13. Duty of enforcer not to profit from his office.14. Application of Guernsey law to questions of validity.15. Reservation or grant of certain powers does not invalidate trust.16. Duration of trust, etc.Appointment, retirement and discharge of trustees17. Number of trustees.18. Appointment of new or additional trustees.19. No renunciation after acceptance.20. Resignation or removal of trustees.21. Position of continuing trustees on reduction in number of trustees. Duties of trustees22. General fiduciary duties.23. Duty to get in and preserve trust property.24. Duty of trustee not to profit from trusteeship.25. Duty to keep accounts.26. Duty to give information.27. Duty to keep trust property separate.28. Duty of co-trustees to act together.29. Impartiality of trustees.General powers of trustees30. Powers of trustees in relation to property.31. Power to sue and compromise.32. Consultation by trustees.33. Delegation by trustees.34. Powers of attorney.35. Remuneration and expenses of trustees.36. Power to appropriate.37. Corporate trustee may act by resolution.38. Non-disclosure of deliberations or letters of wishes.Liability for breach of trust39. Liability for breach of trust.40. Beneficiary may relieve or indemnify trustee.41. Trustees of more than one trust.42. Dealings by trustees with third parties.43. Position of outgoing trustees.44. Trustees' lien.Protective trusts, class interests and certain powers45. Protective trusts.46. Class interests.47. Power of variation.48. Power of accumulation and advancement.49. Power of appointment.50. Power of revocation.51. Change of proper law.Failure, lapse and termination of trusts52. Failure or lapse of interest.53. Termination of trusts.Powers of the court54. Appointment of resident trustees.55. Power to relieve trustees from personal liability.56. Power to make beneficiaries indemnify.Variation, etc. of trusts57. Variation of trusts on behalf of minors, etc.58. Approval of particular transactions.59. Charitable and non-charitable trusts - "cy-près".60. General power to vary.61. Trusts created by Orders in Council.62. Judgement against trustee to be binding on beneficiaries.63. Settlement of action against trustee by alternative dispute resolution to be binding on beneficiaries.PART IIIPROVISIONS APPLICABLE ONLY TO FOREIGN TRUSTS64. Application of Part III.65. Enforceability of foreign trusts.PART IVPROVISIONS OF GENERAL APPLICATION66. Application of Part IV.67. Rules of Royal Court.68. Applications for directions.69. General powers of court.70. Powers of court in event of default.71. Payment of costs.72. Nature of trustee's interest.73. Following trust property.74. Bankruptcy of trustees.75. Protection for persons dealing with trustees.76. Limitation and prescription.77. Constructive trusts.PART VSUPPLEMENTAL78. Application of Law.79. Constitution of Royal Court.80. Interpretation.81. Power to amend Law by Ordinance.82. General provisions as to subordinate legislation.83. Repeals and transitional provisions.84. Savings.85. Citation.86. Commencement.PROJET DE LOIENTITLEDThe Trusts (Guernsey) Law, 2007THE STATES, in pursuance of their Resolution of the 15th December, 2006[a], have approved the following provisions which, subject to the Sanction of Her Most Excellent Majesty in Council, shall have force of law in the Island of Guernsey.PART IPRELIMINARYExistence of a trust.1. A trust exists if a person (a "trustee") holds or has vested in him, or is deemed to hold or have vested in him, property which does not form or which has ceased to form part of his own estate -(a) for the benefit of another person (a "beneficiary"), whether or not yet ascertained or in existence, and / or(b) for any purpose, other than a purpose for the benefit only of the trustee.Validity of trusts.2. Subject to the provisions of this Law, a trust is valid and enforceable in Guernsey.Proper law of trust.3. (1) Subject to sections 51 and 57, the proper law of a trust is -(a) the law chosen by the settlor to be the proper law, the choice being expressed or implied in the terms of the trust, or(b) if no law is so chosen, the law with which the trust has its closest connection at the time of its creation, and in determining the law with which a trust has its closest connection regard shall be had in particular to -(i) the place of administration of the trust designated by the settlor,(ii) the situs of the assets of a trust,(iii) the place of residence or business of the trustee,(iv) the objects of the trust and the places where they are to be fulfilled.(2) A trust the proper law of which is the law of Guernsey is referred to in this Law as a "Guernsey trust".(3) For the purposes of subsection (1)(a), where the proper law of a trust is expressed (in whatever terms) to be the law of the Bailiwick of Guernsey, without further particularity, the proper law of the trust shall be deemed to be the law of Guernsey.Jurisdiction of court.4. (1) The Royal Court sitting as an Ordinary Court ("the Royal Court") has jurisdiction in respect of -(a) a Guernsey trust, and(b) any other trust -(i) a trustee of which is resident in Guernsey,(ii) any property of which is situated or administered in Guernsey, or(iii) the terms of which provide that the Royal Court is to have jurisdiction.(2) For the purposes of subsection (1)(b)(iii), where the terms of a trust provide, in whatever terms and without further particularity, that the courts of the Bailiwick, or the courts of Guernsey, are to have jurisdiction, the terms of the trust shall be deemed to provide that the Royal Court is to have jurisdiction,PART IIPROVISIONS APPLICABLE ONLY TO GUERNSEY TRUSTSApplication of Part II.5. This Part of this Law applies only to Guernsey trusts.Creation, validity and duration of Guernsey trustsCreation of a trust.6. (1) Subject to subsections (2), (3) and (4), a trust may be created-(a) by oral declaration,(b) by an instrument in writing,(c) by conduct, or(d) in any other manner whatsoever.(2) A unit trust may be created only by an instrument in writing.(3) A trust of real property situated in Guernsey may be created only by an instrument in writing.(4) Nothing in subsection (3) -(a) applies in relation to a trust of real property created before the commencement of this Law, or(b) affects the creation or operation of resulting, implied or constructive trusts.(5) No technical expressions are needed for the creation of a trust.Property which may be held on trust.7. (1) Any property may be held on trust.(2) A trustee may accept property to be held on trust from any person.Beneficiaries of a trust.8. (1) A beneficiary shall be -(a) identifiable by name, or(b) ascertainable by reference to -(i) a class, or(ii) a relationship to another person, whether or not living at the time of the creation of the trust or at the time by reference to which, under the terms of the trust, members of a class are to be determined.(2) The terms of a trust may provide for the addition or removal of a person as beneficiary or for the exclusion from benefit of a beneficiary either revocably or irrevocably.(3) The terms of a trust may impose an obligation on a beneficiary as a condition of benefit.(4) A settlor or trustee of a trust may also be a beneficiary thereof.Disclaimer of beneficial interest.9. (1) Subject to the terms of the trust, a beneficiary may disclaim his interest or any part of it, whether or not he has received any benefit from it.(2) A disclaimer shall be in writing and, subject to the terms of the trust -(a) may be temporary, and(b) may, if the disclaimer so provides, be revoked in the manner and circumstances specified thereby.(3) A disclaimer is not effective until received by a trustee.Nature of beneficial interest.10. The interest of a beneficiary is personal property and, subject to the terms of the trust, may be dealt with or charged accordingly.Validity and enforceability of trust.11. (1) Subject to subsections (2) and (3), a trust is valid and enforceable in accordance with its terms.(2) A trust is invalid and unenforceable to the extent that -(a) it purports to do anything contrary to law of Guernsey,(b) it confers or imposes any right or function the exercise or discharge of which would be contrary to the law of Guernsey,(c) it has no beneficiary identifiable or ascertainable under section 8(1), unless -(i) it is for a charitable purpose, and / or(ii) it is for a non-charitable purpose in relation to which it is valid and enforceable by virtue of section 12(1), or(d) the Royal Court declares that -(i) it was established by duress, fraud, mistake, undue influence or misrepresentation or in breach of fiduciary duty,(ii) it is immoral or contrary to public policy,(iii) its terms are so uncertain that its performance is rendered impossible, or(iv) the settlor was, at the time of its creation, incapable of creating such a trust.(3) Where some of the terms of a trust are invalid but others are not -(a) if the terms cannot be separated, the trust is invalid,(b) if the terms can be separated, the Royal Court may declare that the trust is valid as to the terms which are valid.(4) Where a trust is partially invalid, the Royal Court may declare what property is and what property is not to be held subject to the trust.(5) Property as to which a trust is invalid shall, subject to any order of the Royal Court, be held by the trustees on trust for the settlor absolutely or, if he is dead, for his personal representative.(6) An application to the Royal Court under this section may be made by any person mentioned in section 69(2).Trusts for non-charitable purposes; and enforcers.12. (1) A trust for or including non-charitable purposes created by an instrument in writing and the terms of which provide for -(a) the appointment of an enforcer in relation to the trust's non-charitable purposes, and(b) the appointment of a new enforcer at any time when there is none,is valid and enforceable in relation to its non-charitable purposes.(2) It is the fiduciary duty of an enforcer to enforce the trust in relation to its non-charitable purposes.(3) The appointment of a person as enforcer of a trust has no effect if the person is also a trustee of the trust.(4) An enforcer may resign his office by delivering a written notice of resignation to the trustees.(5) Subject to subsection (6), a resignation takes effect -(a) on delivery of the notice, or(b) on such later date or on the happening of such later event as may be specified therein.(6) A resignation given to facilitate a breach of trust or a breach of the enforcer's fiduciary duty has no effect.(7) An enforcer ceases to be the enforcer of a trust immediately on -(a) his removal from office by the Royal Court,(b) his resignation becoming effective,(c) the coming into effect of a provision in the terms of the trust under or by which he is removed from office or otherwise ceases to hold office, or(d) his appointment as a trustee of the trust.(8) A trustee of a trust which includes non-charitable purposes which is valid and enforceable by virtue of subsection (1) shall, at any time when there is no enforcer in relation to those purposes, take such steps as may be necessary to secure the appointment of an enforcer.(9) Where the trustee of a trust which includes non-charitable purposes which is valid and enforceable by virtue of subsection (1) has reason to believe that the enforcer in relation to those purposes -(a) is unwilling or is refusing to act,(b) is bankrupt or otherwise unfit to act, or(c) is incapable of acting,the trustee shall apply to the Royal Court for the removal of the enforcer and the appointment ofa replacement.(10) For the avoidance of doubt, the settlor or a corporation can be appointed as an enforcer.(11) The terms of a trust for non-charitable purposes may provide for the addition, variation or removal of a non-charitable purpose of the trust or for the exclusion of a non-charitable purpose from the objects of the trust.Duty of enforcer not to profit from his office.13. (1) An enforcer shall not -(a) derive, directly or indirectly, any profit from his appointment,(b) cause or permit any other person to so derive any such profit, or(c) on his own account enter into any transaction with the trustees, or relating to the trust property, which may result in any such profit,except -(i) with the approval of the Royal Court,(ii) as permitted by the provisions of this Law, or(iii) as expressly provided by the terms of the trust.(2) An enforcer is entitled to be paid, and shall be reimbursed, by the trustees from the trust property for all expenses and liabilities properly incurred in connection with the trust.Application of Guernsey law to questions of validity.14. (1) Subject to the terms of the trust, all questions arising in relation to a Guernsey trust or any disposition of property to or upon such a trust, including (without limitation) questions as to -(a) the capacity of the settlor,(b) the validity, interpretation or effect of the trust or disposition or any variation or termination thereof,(c) the administration of the trust, whether it is conducted in Guernsey or elsewhere, including (without limitation) questions as to the functions, appointment and removal of trustees and enforcers,(d) the existence and extent of any functions in respect of the trust, including (without limitation) powers of variation, revocation and appointment, and the validity of the exercise of any such function,(e) the distribution of the trust property,are to be determined according to the law of Guernsey without reference to the law of any other jurisdiction.For these purposes "the law of Guernsey" does not include the Guernsey rules of private international law, except those set out in this section.(2) Subsection (1) -(a) does not validate any disposition of property which is neither owned by the settlor nor the subject of a power of disposition vested in the settlor,(b) does not affect the recognition of the law of any other jurisdiction in determining whether the settlor is the owner of any property or the holder of any such power,(c) is subject to any express provision to the contrary in the terms of the trust or disposition,(d) does not, in determining the capacity of a corporation, affect the recognition of the law of its place of incorporation,(e) does not affect the recognition of the law of any other jurisdiction prescribing the formalities for the disposition of property,(f) subject to subsection 3, does not validate any trust or disposition of real property situate in a jurisdiction other than Guernsey which is invalid under the law of that jurisdiction, and(g) subject to subsection 3, does not validate any testamentary disposition which is invalid under the law of the testator's domicile at the time of his death.(3) No Guernsey trust, and no disposition of property to or upon such a trust, is void, voidable, liable to be set aside, invalid or subject to any implied condition, nor is the capacity of any settlor, trustee, enforcer, trust official or beneficiary to be questioned, nor is any settlor, trustee, enforcer, trust official, beneficiary or third party to be subjected to any obligation or liability or deprived of any right, claim or interest, by reason that -(a) the laws of any other jurisdiction prohibit or do not recognise the concept of a trust, or(b) the trust or disposition -(i) avoids or defeats or potentially avoids or defeats rights, claims, interests, obligations or liabilities conferred or imposed by the law of any other jurisdiction on any person -(A) by reason of a personal relationship to a settlor or any beneficiary, or(B) by way of foreign heirship rights, or(ii) contravenes or potentially contravenes any rule of law, judgment, order or action of any other jurisdiction intended to recognise, protect, enforce or give effect to any such rights, claims, interests, obligations or liabilities.(4) Notwithstanding any legislation or other rule of law for the time being in force in relation to the recognition or enforcement of judgments, no judgment or order of a court of a jurisdiction outside Guernsey shall be recognised or enforced or give rise to any right, obligation or liability or raise any estoppel if and to the extent that -(a) it is inconsistent with this Law, or(b) the Royal Court, for the purposes of protecting the interests of the beneficiaries or in the interests of the proper administration of the trust, so orders.(5) This section applies -(a) whenever the trust or disposition arose or was made,(b) notwithstanding any other provision of this Law.(6) In relation to a Guernsey trust of personal property or any disposition of such property to or upon such a trust, the law of Guernsey relating to légitime and the rights of a surviving spouse apply only where the settlor is domiciled there at the time of his death.Reservation or grant of certain powers does not invalidate trust.15. (1) A trust is not invalidated by the reservation or grant by the settlor (whether to the settlor or to any other person) of all or any of the following powers or interests -(a) a power to revoke, vary or amend the terms of the trust or any trusts or functions arising thereunder, in whole or in part,(b) a power to advance, appoint, pay or apply the income or capital of the trust property or to give directions for the making of any such advancement, appointment, payment or application,(c) a power to act as, or give directions as to the appointment or removal of, a director or other officer of any corporation wholly or partly owned as trust property,(d) a power to give directions to the trustee in connection with the purchase, retention, sale, management, lending or charging of the trust property or the exercise of any function arising in respect of such property,(e) a power to appoint or remove any trustee, enforcer, trust official or beneficiary,(f) a power to appoint or remove any investment manager or investment adviser or any other professional person acting in relation to the affairs of the trust or holding any trust property,(g) a power to change the proper law of the trust or the forum for the administration of the trust,(h) a power to restrict the exercise of any function of a trustee by requiring that it mayonly be exercised with the consent of the settlor or any other person identified in the terms of the trust,(i) a beneficial interest in the trust property.(2) The reservation, grant or exercise of a power or interest referred to in subsection (1) does not -(a) constitute the holder of the power or interest a trustee,(b) subject to the terms of the trust, impose any fiduciary duty on the holder, or(c) of itself render any trustee liable in respect of any loss to the trust property.(3) A trustee who acts in compliance with the valid exercise of any power referred to in subsection (1) does not, by reason only of such compliance, act in breach of trust.Duration of trust, etc.16. (1) Subject to the terms of the trust and subsection (2) -(a) there is no limit on the period for which a trust may continue to be valid and enforceable, and(b) for the avoidance of doubt, no rule against perpetuities or remoteness of vesting or any analogous rule applies to a trust or to any advancement, appointment, payment or application of property from a trust.(2) A trust created before the commencement of this Law shall terminate on the expiration of 100 years from the date of its creation, unless -(a) it is a trust for charitable purpose, or(b) it is terminated sooner.(3) Except where the terms of a trust expressly provide to the contrary, no advancement, appointment, payment or application of income or capital from the trust to another trust is invalidated solely by reason of that other trust continuing to be valid and enforceable beyond the date on which the first trust must terminate.Appointment, retirement and discharge of trusteesNumber of trustees.17. (1) The number of trustees of a trust shall not be less than two, unless -(a) only one trustee was originally appointed,(b) a corporate trustee resident in Guernsey is acting,(c) the Public Trustee is acting, or(d) the terms of the trust provide otherwise.(2) A trust shall not fail on the ground that there is no trustee or less than the number required by subsection (1).Appointment of new or additional trustees.18. (1) Where -(a) the terms of a trust contain no provision for the appointment of a new or additional trustee,(b) any such provision has lapsed or failed, or(c) the person with power to make any such appointment is not capable of exercising the power,a new or additional trustee may be appointed by -(i) the existing trustee,(ii) the last remaining trustee,(iii) the personal representative or liquidator of the last remaining trustee, or(iv) the Royal Court.(2) Subject to the terms of the trust, a trustee appointed under this section has the same functions, and may act in all respects, as if he had been originally appointed a trustee.(3) A trustee with power to appoint a new or additional trustee who fails to exercise the power may be removed from office by the Royal Court.(4) On the appointment of a new or additional trustee, anything necessary to vest the trust property in him jointly with his co-trustees (if any) shall be done.No renunciation after acceptance.19. (1) A person appointed as trustee need not accept the appointment, but he shall be deemed to have done so if he knowingly intermeddles with the trust or its affairs.(2) A person appointed as trustee may, before acceptance (actual or deemed) -(a) disclaim the appointment by notice in writing to the settlor or to the other trustees, or(b) if the settlor is dead or cannot be found, and there are no other trustees, apply to the Royal Court for relief from the appointment, whereupon the Royal Court may make such order as it thinks fit,but if the person appointed does not act under paragraph (a) or (b) within a reasonable period of time of becoming aware of the appointment, he shall be deemed to have accepted it.Resignation or removal of trustees.20. (1) A trustee other than a sole trustee may resign his office by delivering a written notice of resignation to his co-trustees.(2) Subject to subsection (3) and to the terms of the trust, a resignation takes effect -(a) on delivery of the notice, or(b) on such later date or on the happening of such later event as may be specified therein.(3) A resignation -(a) given to facilitate a breach of trust, or(b) which would result in there being no trustee or less than the number required by section 17(1),has no effect.(4) A trustee ceases to be a trustee immediately on -(a) his removal from office by the Royal Court,(b) his resignation taking effect, or(c) the coming into effect of, or the exercise of a power under, a provision in the terms of the trust under or by which he is removed from or otherwise ceases to hold his office.(5) A person who ceases to be a trustee under this section shall do everything necessary to vest the trust property in the new or continuing trustees.(6) Subsections (1) and (2) are subject to the terms of the trust.Position of continuing trustees on reduction in number of trustees.21. Subject to the terms of the trust, where the number of trustees falls below the number required by section 17(1) -(a) the necessary number of additional trustees shall be appointed, and(b) until the required number is reached, the existing trustee shall act only to preserve the trust property.Duties of trusteesGeneral fiduciary duties.22. (1) A trustee shall, in the exercise of his functions, observe the utmost good faith and act en bon père de famille.(2) A trustee shall execute and administer the trust and shall exercise his functions under it -(a) in accordance with the provisions of this Law, and(b) subject to those provisions -(i) in accordance with the terms of the trust, and(ii) only in the interests of the beneficiaries or the advancement of the charitable or non-charitable purpose, as the case may be.Duty to get in and preserve trust property.23. A trustee shall, subject to the terms of the trust and to the provisions of this Law -(a) ensure that the trust property is held by or vested in him or is otherwise under his control, and(b) preserve and enhance, so far as is reasonable, the value of the trust property.Duty of trustee not to profit from trusteeship.24. A trustee shall not -(a) derive, directly or indirectly, any profit from his trusteeship,(b) cause or permit any other person to so derive any such profit, or(c) on his own account enter into any transaction with his co-trustees, or relating to the trust property, which may result in any such profit,except -(i) with the approval of the Royal Court,(ii) as permitted by the provisions of this Law, or(iii) as expressly provided by the terms of the trust.Duty to keep accounts.25. A trustee shall keep accurate accounts and records of his trusteeship.Duty to give information.26. (1) A trustee shall, at all reasonable times, at the written request of -(a) any enforcer, or(b) subject to the terms of the trust -(i) any beneficiary (including any charity named in the trust),(ii) the settlor, or(iii) any trust official,provide full and accurate information as to the state and amount of the trust property.(2) Where the terms of the trust prohibit or restrict the provision of any information described in subsection (1), a trustee, beneficiary, trust official or settlor may apply to the Royal Court for an order authorising or requiring the provision of the information.(3) The person applying to the Royal Court for an order under subsection (2) must show that the provision of the information is necessary or expedient -(a) for the proper disposal of any matter before the court,(b) for the protection of the interests of any beneficiary, or(c) for the proper administration or enforcement of the trust.(4) In its application to a trust arising from a document or disposition executed or taking effect before the 18th April, 1989[b], subsection (1) only operates for the benefit of a beneficiary whose interest in the trust property became vested before that date, but this subsection does not prejudice any rights that the beneficiary may have under the terms of the trust.Duty to keep trust property separate.27. A trustee shall keep trust property separate from his own property and separately identifiable from any other property of which he is trustee.Duty of co-trustees to act together.28. (1) All the trustees of a trust shall, subject to the terms of the trust, join in the execution of the trust.(2) Subject to subsection (3), no function conferred on trustees shall be exercised unless all the trustees agree on its exercise.(3) The terms of a trust may empower the trustees to act by a majority.(4) A trustee who dissents from a decision of the majority may require his dissent to be recorded in writing.(5) Notwithstanding the provisions of subsections (1) to (4), but subject to the provisions of subsection (6), in the case of a trust in respect of which the Public Trustee has been appointed to act as trustee under the Public Trustee (Bailiwick of Guernsey) Law, 2002 -(a) the Public Trustee shall act alone in the execution of the trust,(b) functions conferred on the trustees shall be exercised by the Public Trustee without the agreement of any other trustee, and(c) the functions of any trustee other than the Public Trustee shall cease,。
【每日税讯127(总967)】(2021-10-10)
【每日税讯127(总967)】(2021-10-10)【每日税讯127(总967)】(2021-10-10)Daily Taxation News1.OECD/G20 BEPS 包容性框架136个成员就国际税改双支柱方案进一步达成协议2.爱尔兰政府批准财政部长正式宣布加入双支柱国际税改协议3.爱沙尼亚政府批准同意加入双支柱国际税改协议4.匈牙利宣布加入双支柱国际税改协议5.联合国发布《2021年全球多维贫困指数》报告1.OECD/G20 BEPS 包容性框架136个成员就国际税改双支柱方案进一步达成协议2021 年 8 月 10 日,OECD发布题为《国际社会为数字时代达成开创性税收协议》(International community strikes a ground-breaking tax deal for the digital age)新闻稿称,当日,OECD/G20 BEPS 包容性框架136个成员已就应对经济数字化带来税收挑战的双支柱方案达成“具有里程碑意义的协议”(landmark deal),并发布《关于应对经济数字化带来税收挑战的双支柱方案的声明》( Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy,以下简称《声明》),对7月达成的双支柱方案作出进一步的修改和完善。
《声明》不仅介绍了修改后的双支柱方案的内容,并附方案实施的具体计划。
支柱一将对全球销售额超过200亿欧元、盈利能力超过10%的跨国企业每年预计超过1250 亿美元的超额利润赋予市场管辖区征税权;支柱二确定引入15%的全球最低公司税率(7月份方案对最低税率强调“至少15%”),将适用于年收入超过7.5 亿欧元的公司,预计每年会产生约1500 亿美元的额外全球税收。
听力
President Obama says the American people elected him to tackle urgent needs, from promoting energy independence to reforming health care to boosting educational opportunities, and his three-point-five trillion dollar budget for 2010 makes a down payment on those goals.The White House projects a record-high deficit of $1.75 trillion for the next fiscal year, more than 12 percent of U.S. gross domestic product, the biggest proportion since the end of World War II.Republicans are aghast.Senate Finance Committee member Sen. Jon Kyl, R-Arizona, during a hearing on Capitol Hill in Washington (File)"It is terrifying in the policy implications as well as mind-boggling [astounding] in the numbers," said Senator Jon Kyl.Republican Senator Jon Kyl of Arizona spoke on the Fox News Sunday television program."This budget adds more debt to our country's future than all of the debt from 1789, when George Washington was president, through Franklin Roosevelt and Lyndon Johnson and George W. Bush," he said.While defending massive short-term deficits as necessary during a severe economic recession, President Obama says his budget will shrink the revenue gap in subsequent years by eliminating unnecessary spending and raising income taxes on the wealthy.But Republicans note the president also plans a new tax regime on energy consumption that will affect Americans of every income level. They say there should be no tax increases at all while the economy is in free fall. Once again, Senator Kyl:"Tax policy should provide what the government needs without harming the economy and American families," he said. "Today, the $250,000 [earners] and above pay 60 percent of the income taxes in the United States. So how much more do you want this top two percent to pay?"But White House officials point out that President Obama inherited a substantial federal deficit from the previous administration, and his budget includes a tax cut for all but the wealthiest of workers.White House Chief of Staff Rahm Emanuel spoke on CBS' Face the Nation program."Ninety-five percent of Americans will have a tax cut," said Rahm Emanuel. "Nobody will see a tax increase for two years."Emanuel added that the tax rate paid by top earners will return to the level that existed during the Clinton administration in the 1990s, a decade that saw tens of millions of jobs created in theUnited States.Other administration officials argue it is unfair to focus on future tax increases without taking into account components of the Obama plan that will benefit broad sectors of society. White House Budget Director Peter Orszag appeared on ABC's This Week program."Let us also count the benefits that families get through Pell [education] grants, the benefits that they will receive through constraining health care costs, the benefits they get from weatherizing their homes, and so on," said Peter Orszag. "This budget makes the vast majority of American families much better off."Last month, President Obama secured congressional approval of a massive economic-stimulus package. The backing of three Republican senators proved critical in winning passage. Whether the president can once again attract some level of bipartisan support for his proposed budget remains to be seen.。
白金汉英语作文
白金汉英语作文### 白金汉英语作文The Charm of Buckingham PalaceBuckingham Palace, the iconic royal residence in the heart of London, stands as a symbol of British heritage and majesty. Its grandeur is not only in its architecture but also in the history that it holds within its walls.As one approaches the palace, the first thing that catches the eye is the immaculate facade, a blend of the neoclassical style with a touch of Victorian elegance. The palace's 775 rooms are a testament to the royal lifestyle, housing everything from state rooms to the private quarters of the royal family.Inside, visitors are often in awe of the opulence and attention to detail. The State Rooms, open to the public during summer, are adorned with exquisite art collections, including works by Rembrandt and Vermeer. The palace is also home to the famous balcony where the royal family appears on special occasions, such as the Queen's Birthday Parade.The Changing of the Guard ceremony is a spectacle that draws crowds from around the world. The precision and pageantry ofthe event are a sight to behold, with the guards in their traditional red tunics and bearskin hats creating a striking visual.Beyond its aesthetic appeal, Buckingham Palace is a working palace. It is the administrative headquarters of the monarchy, where the Queen carries out her official duties. The palace also hosts state visits and investitures, making it a hub of diplomatic activity.In conclusion, Buckingham Palace is more than just a building; it is a living, breathing part of British history and culture. Its significance extends beyond its impressive facade, making it a must-visit destination for anyone seeking to understand the essence of the British monarchy.The Royal Gardens of Buckingham PalaceThe royal gardens of Buckingham Palace are a serene oasis amidst the bustling city of London. Spanning 40 acres, these gardens offer a tranquil escape for the royal family and a glimpse of natural beauty for the public during the annual Buckingham Palace Garden Parties.The gardens are meticulously maintained, showcasing a variety of flora that changes with the seasons. Springtime brings ariot of colors with blooming tulips and daffodils, while summer is characterized by lush green lawns and the sweetscent of roses. Autumn paints the landscape with hues of goldand red, and winter transforms the gardens into a serene,frost-covered haven.One of the highlights of the gardens is the lake, home to a family of swans and a variety of waterfowl. The lake is surrounded by weeping willows, their branches gentlycaressing the water's surface, creating a picture-perfect scene.The garden also features several follies and sculptures, adding an artistic touch to the landscape. The Italian Garden, with its classical statues and symmetrical design, is afavorite spot for quiet contemplation.Visitors to the gardens are often struck by the contrast between the palace's grandeur and the simplicity of nature.It is a reminder that even in the heart of a bustling city, one can find solace and beauty in the natural world.In essence, the royal gardens of Buckingham Palace are a testament to the harmony between human design and natural beauty. They provide a peaceful retreat for the royal family and a cherished experience for those fortunate enough tovisit.The Buckingham Palace and Its Role in Modern British SocietyBuckingham Palace, as the principal residence of the British monarch, plays a pivotal role in modern British society. Itis not only a symbol of continuity and tradition but also a dynamic institution that adapts to the changing times.The palace serves as the venue for numerous state occasions, including state banquets and receptions. These events are an opportunity for the Queen to entertain visiting dignitaries and heads of state, fostering diplomatic relations and showcasing British hospitality.In addition to its ceremonial functions, Buckingham Palace is also a platform for the Queen to engage with the public. The annual Trooping the Colour, a military parade in honor of the Queen's official birthday, is a spectacle that draws thousands of spectators. It is a display of national pride and a celebration of the Queen's service to the country.Moreover, the palace is a hub for the numerous charities and patronages that the royal family supports. The Queen and other members of the royal family often use the palace as a base for their charitable work, hosting events and meetings that contribute to the betterment of society.The palace also plays a role in the arts, with the Queen being a patron of several cultural institutions. The palace hosts exhibitions and performances, promoting British creativity and cultural heritage.In conclusion, Buckingham Palace is more than a historical landmark; it is an active participant in the life of the nation. Its role in modern British society is multifaceted, touching on diplomacy, public engagement, charity work, andthe arts. As such, it remains a vital institution in the fabric of British life.The Buckingham Palace: A Beacon of British HistoryBuckingham Palace is not just a royal residence; it is a beacon of British history, a place。
介绍WTO Chapter 1
• The Uruguay Round
• The Uruguay Round took seven and a half years, almost twice the original schedule. By the end, 123 countries were taking part.
• The Uruguay Round brought about the biggest reform of the world’s trading system since GATT was created.
• From September 1950 to April 1951, the third round of negotiations was held in Torquay, England, with 38 contracting parties participating.
• This round of negotiation affected 80% of the world’s total trade.
• Meanwhile, in an effort to give an early boost to trade liberalization and begin to correct the legacy of protectionist measures, tariff negotiations were begun among the 15 countries in 1946.
本人从事机械领域十余年对机械液压有着较强的故障判断能力
Introduction to the World Trade Organization (WTO)
Chapter 1 The Establishment and Law of the WTO
- 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。
Governor Kitzhaber Statement on Capital PunishmentNovember 22, 2011Under Article V, section 14, of the Oregon Constitution, I am exercising my authority as Governor to issue a temporary reprieve in the case of Gary Haugen for the duration of my term in office. I want to share with Oregonians how and why I came to that decision.Oregon has a long and turbulent history with capital punishment. Our state constitution originally had no provision for the death penalty. Enacted by statute in 1864, the death penalty was repealed by voters in 1914, restored in 1920, outlawed again by voters in 1964, re-enacted in 1978, deemed unconstitutional by the Oregon Supreme Court in 1981 and again reinstated in 1984.It has been carried out just twice in last 49 years in Oregon. Both were during my first administration as Governor, one in 1996 and the other in 1997. I allowed those sentences to be carried out despite my personal opposition to the death penalty. I was torn between my personal convictions about the morality of capital punishment and my oath to uphold the Oregon constitution.They were the most agonizing and difficult decisions I have made as Governor and I have revisited and questioned them over and over again during the past 14 years. I do not believe that those executions made us safer; and certainly they did not make us nobler as a society. And I simply cannot participate once again in something I believe to be morally wrong.Let me be clear, I had no sympathy or compassion for the criminals or for anyone who commits the most heinous of acts – taking the life of another person. The families and friends of victims deserve certainty that justice will be carried out on behalf of the loved ones who have been taken from them in such a cruel fashion.But the nature of their crimes was not different from other murderers, some of whom are sentenced to death but never executed and others who are sentenced to life in prison. What distinguished those two death row inmates during my first term was that they volunteered to die. Oregonians have a fundamental belief in fairness and justice – in swift and certain justice. The death penalty as practiced in Oregon is neither fair nor just; and it is not swift or certain. It is not applied equally to all. It is a perversion of justice that the single best indicator of who will and will not be executed has nothing to do with the circumstances of a crime or the findings of a jury. The only factor that determines whether someone sentenced to death in Oregon is actually executed is that they volunteer. The hard truth is that in the 27 years since Oregonians reinstated the death penalty, it has only been carried out on two volunteers who waived their rights to appeal.In the years since those executions, many judges, district attorneys, legislators, death penalty proponents and opponents, and victims and their families have agreed that Oregon’s system is broken.But we have done nothing. We have avoided the question.And during that time, a growing number of states have reconsidered their approach to capital punishment given public concern, evidence of wrongful convictions, the unequal application of the law, the expense of the process and other issues.Illinois banned it earlier this year, ending a legacy of faulty convictions, forced confessions, unreliable witnesses and incompetent legal representation. New Jersey abolished capital punishment after determining it had spent a quarter of a billion dollars on a system that executed no one. New Mexico recognized that the death penalty is neither an effective deterrent nor fair to victims’ families burdened with lengthy trials and appeals and replaced it with a sentence of life without the possibility of parole.Today, in Oregon, we can no longer avoid the question. Last Friday, a death warrant was signed for another death row inmate, Gary Haugen. And again he has volunteered to die.He is just one of 37 inmates on death row today. Some have been there for over 20 years. They all have many years and appeals left before there is even a remote possibility of carrying out their death sentence. Two others have died of natural causes after more than a decade on death row. The reality is that Oregon’s death row is an extremely expensive life prison term, likely several times more expensive that the life terms of others who happen to have been sentenced to life in prison without the possibility of parole -- rather than the death penalty.And while it may be convenient to blame lengthy and expensive death penalty trials and appeals on inmates “working the system,” the truth is courts (and society) continue to reinterpret when, how and under what circumstances it is acceptable for the state to kill someone. Over time, those options are narrowing. Courts are applying stricter standards and continually raising the bar for prosecuting death penalty cases. Consider that it was only six years ago that the U.S. Supreme Court reversed itself and held that it is unconstitutional to impose capital punishment on those under the age of 18. For a state intent on maintaining a death penalty, the inevitable result will be bigger questions, fewer options and higher costs.It is time for Oregon to consider a different approach. I refuse to be a part of this compromised and inequitable system any longer; and I will not allow further executions while I am Governor.I do not make this decision lightly.It was the will of the voters in 1984 to reinstate the death penalty in Oregon. I respect that and, in fact, have carried out that will on two occasions. I have regretted those choices ever since –both because of my own deep personal convictions about capital punishment and also because in practice Oregon has an expensive and unworkable system that fails to meet basic standards of justice. Twenty-seven years after voters reinstated the death penalty it is clear the system is broken.To those who will inevitably say that my decision today compromises the will of the voters; let me point out that, in practice, it is the current system itself which compromises the will of thevoters. I do not believe for a moment that the voters intended to create a system in which those condemned to death could determine whether that sentence would be carried out.I could have commuted Mr. Haugen’s sentence – and indeed the sentences of all those on death row -- to life in prison without the possibility of parole. I did not do so because the policy of this state on capital punishment is not mine alone to decide. It is a matter for all Oregonians to decide. And it is my hope – indeed my intention – that my action today will bring about a long overdue reevaluation of our current policy and our system of capital punishment. Personally, I favor replacing the death penalty with life in prison without the possibility of parole and will argue for that policy in any future debate over capital punishment in Oregon. Others will point to opportunities to speed appeals or change the criteria for death penalty cases. In any event we can no longer ignore the contradictions and inequities of our current system.I am calling on the legislature to bring potential reforms before the 2013 legislative session and encourage all Oregonians to engage in the long overdue debate that this important issue deserves.I am convinced we can find a better solution that keeps society safe, supports the victims of crime and their families and reflects Oregon values.Fourteen years ago, I struggled with the decision to allow an execution to proceed. Over the years I have thought if faced with the same set of circumstances I would make a different decision. That time has come.。