This study examines the evolution of fiscal relations between the central state and local governments in China since the founding of the People's Republic The emphasis is placed on the changing arrangement for t...This study examines the evolution of fiscal relations between the central state and local governments in China since the founding of the People's Republic The emphasis is placed on the changing arrangement for the central state's collection of taxes and allocation of capital among provinces The central local relation has experienced constant reorganization since 1949, but the tax division scheme introduced in the early 1990s represents the most significant change Prior to the 1990s, the central local fiscal relation was shaped by a highly centralized administrative and economic system without rational and scientific design for revenue collection and expenditure The financial responsibility system established after the reforms contributed to regional economic development during the first decade of reforms, but it was a temporary and transitional arrangement that does not meet the requirement of rational resources arrangement according to free market forces The implementation of the tax division scheme has stopped the decline of the ratio of fiscal revenue to gross domestic product, raised the percentage of central revenue in total national income, and strengthened the central function for macro economic control The mechanism for tax refund under the tax division scheme required further improvements Several proposals are made in this study: 1) tax classification should be adjusted according to administration; 2) a scientific and standardized system for regional transfer payment should be developed; and 3) the power for tax legislation should be delineated according to the rational division of administration between the central and local government展开更多
Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore ...Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore the impact of the central environmental protection inspection(CEPI)on driving carbon emission reduction,and to study what factors influence the strategic choices of each party and how they interact with each other.The research results suggest that local governments and manufacturing enterprises would choose strategies that are beneficial to carbon reduction when CEPI increases.When the initial willingness of all parties increases 20%,50%—80%,the time spent for the whole system to achieve stability decreases from 100%,60%—30%.The evolutionary result of“thorough inspection,regulation implementation,low-carbon management”is the best strategy for the tripartite evolutionary game.Moreover,the smaller the cost and the larger the benefit,the greater the likelihood of the three-party game stability strategy appears.This study has important guiding significance for other developing countries to promote carbon emission reduction by environmental policy.展开更多
Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requireme...Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.展开更多
Using Situational Crisis Communication Theory(SCCT)by Coombs(2007),this study analyses the case of Quezon City Mayor Joy Belmonte’s CoViD-19 Crisis and her crisis response strategy to address the situation.The study ...Using Situational Crisis Communication Theory(SCCT)by Coombs(2007),this study analyses the case of Quezon City Mayor Joy Belmonte’s CoViD-19 Crisis and her crisis response strategy to address the situation.The study looks at the crisis communication of Quezon City on issues stemming from the Covid-19 pandemic.The SCCT provides a framework for the organization facing a different complex case of crisis to protect the reputational organization’s assets.The organization’s ability to select the most appropriate and beneficial response helps them deal with an emergency and crisis(Coombs,2007).Simultaneously,in this paper,SCCT was used to examine the stakeholder’s perceptions about the organization’s action and response by Mayor Belmonte on the crisis.This paper concludes Mayor Belmonte did not follow the recommendations of SCCT by combining Deny,such as Attacks the Accuser,Deny and Scapegoat tactics,and Diminish strategies such as Excuse and Justice tactics,to respond to the wide variety of stakeholder’s groups.Mayor Belmonte’s crisis response strategies and tactics do not align with the SCCT.The theory recommends corrective action and response such as Rebuild as well as Bolstering strategies are“considered as the most effective communication of crisis response strategy when an organization perceived a strong attribution of crisis responsibility and results in a severe reputational threat”(Coombs,2007).By reviewing the situation that Mayor Belmonte faced,this paper concludes that she was under severe threat.Mayor Belmonte’s CoViD-19 crisis is the preventable cluster based on the overall stakeholder’s perception of the crisis.The preventable cluster considered her primary,secondary,and additional stakeholders.It depicted an organizational misdeed with and without injuries,and the appropriate responses to adapt to re-establish the organization’s reputation is a Rebuild strategy because interventions such as Compensation and Apology should work to improve the organization’s reputation.Conversely,Mayor Belmonte chose to frequently employ Deny strategy(Attacks the Accuser and Scapegoat)and Diminish strategy(Excuse and Justice)to respond to various stakeholders.展开更多
The central–local government relationship has always been an important topic for political research of the Late Qing period.Former researchers focused mainly on political systems,finding historical archives to explai...The central–local government relationship has always been an important topic for political research of the Late Qing period.Former researchers focused mainly on political systems,finding historical archives to explain how the Qing Court decentralized or centralized its power.These approaches fail to consider how local officials in fact reacted to central command.This research is an attempt to apply the social science method to a classical historical study.I firstly examine the various political decisions of governors when they were faced with a series of big events during the Boxer Uprising(1900–1901).After arranging them using strict criteria,I will conduct spatial and structural analysis on their diversity,and furthermore explore the internal and external influencing factors.Statistics indicate that governors of coastal provinces and of the provinces along the Yangtze River were more likely to express their opinions to the Qing court,while the North and Northeastern provinces tended to obey the central orders.Regional differences mainly have a positive correlation with provincial structural factors,such as revenue and relations with foreign powers.The correlations are also determined by personal political experience and resources of governors.展开更多
文摘This study examines the evolution of fiscal relations between the central state and local governments in China since the founding of the People's Republic The emphasis is placed on the changing arrangement for the central state's collection of taxes and allocation of capital among provinces The central local relation has experienced constant reorganization since 1949, but the tax division scheme introduced in the early 1990s represents the most significant change Prior to the 1990s, the central local fiscal relation was shaped by a highly centralized administrative and economic system without rational and scientific design for revenue collection and expenditure The financial responsibility system established after the reforms contributed to regional economic development during the first decade of reforms, but it was a temporary and transitional arrangement that does not meet the requirement of rational resources arrangement according to free market forces The implementation of the tax division scheme has stopped the decline of the ratio of fiscal revenue to gross domestic product, raised the percentage of central revenue in total national income, and strengthened the central function for macro economic control The mechanism for tax refund under the tax division scheme required further improvements Several proposals are made in this study: 1) tax classification should be adjusted according to administration; 2) a scientific and standardized system for regional transfer payment should be developed; and 3) the power for tax legislation should be delineated according to the rational division of administration between the central and local government
基金the financial support from the Postdoctoral Science Foundation of China(2022M720131)Spring Sunshine Collaborative Research Project of the Ministry of Education(202201660)+3 种基金Youth Project of Gansu Natural Science Foundation(22JR5RA542)General Project of Gansu Philosophy and Social Science Foundation(2022YB014)National Natural Science Foundation of China(72034003,72243006,and 71874074)Fundamental Research Funds for the Central Universities(2023lzdxjbkyzx008,lzujbky-2021-sp72)。
文摘Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore the impact of the central environmental protection inspection(CEPI)on driving carbon emission reduction,and to study what factors influence the strategic choices of each party and how they interact with each other.The research results suggest that local governments and manufacturing enterprises would choose strategies that are beneficial to carbon reduction when CEPI increases.When the initial willingness of all parties increases 20%,50%—80%,the time spent for the whole system to achieve stability decreases from 100%,60%—30%.The evolutionary result of“thorough inspection,regulation implementation,low-carbon management”is the best strategy for the tripartite evolutionary game.Moreover,the smaller the cost and the larger the benefit,the greater the likelihood of the three-party game stability strategy appears.This study has important guiding significance for other developing countries to promote carbon emission reduction by environmental policy.
文摘Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.
文摘Using Situational Crisis Communication Theory(SCCT)by Coombs(2007),this study analyses the case of Quezon City Mayor Joy Belmonte’s CoViD-19 Crisis and her crisis response strategy to address the situation.The study looks at the crisis communication of Quezon City on issues stemming from the Covid-19 pandemic.The SCCT provides a framework for the organization facing a different complex case of crisis to protect the reputational organization’s assets.The organization’s ability to select the most appropriate and beneficial response helps them deal with an emergency and crisis(Coombs,2007).Simultaneously,in this paper,SCCT was used to examine the stakeholder’s perceptions about the organization’s action and response by Mayor Belmonte on the crisis.This paper concludes Mayor Belmonte did not follow the recommendations of SCCT by combining Deny,such as Attacks the Accuser,Deny and Scapegoat tactics,and Diminish strategies such as Excuse and Justice tactics,to respond to the wide variety of stakeholder’s groups.Mayor Belmonte’s crisis response strategies and tactics do not align with the SCCT.The theory recommends corrective action and response such as Rebuild as well as Bolstering strategies are“considered as the most effective communication of crisis response strategy when an organization perceived a strong attribution of crisis responsibility and results in a severe reputational threat”(Coombs,2007).By reviewing the situation that Mayor Belmonte faced,this paper concludes that she was under severe threat.Mayor Belmonte’s CoViD-19 crisis is the preventable cluster based on the overall stakeholder’s perception of the crisis.The preventable cluster considered her primary,secondary,and additional stakeholders.It depicted an organizational misdeed with and without injuries,and the appropriate responses to adapt to re-establish the organization’s reputation is a Rebuild strategy because interventions such as Compensation and Apology should work to improve the organization’s reputation.Conversely,Mayor Belmonte chose to frequently employ Deny strategy(Attacks the Accuser and Scapegoat)and Diminish strategy(Excuse and Justice)to respond to various stakeholders.
基金support of the China Scholarship Council and advises and helps from Professor James Tong in University of California,Los Angeles(Grant no.201406010081).
文摘The central–local government relationship has always been an important topic for political research of the Late Qing period.Former researchers focused mainly on political systems,finding historical archives to explain how the Qing Court decentralized or centralized its power.These approaches fail to consider how local officials in fact reacted to central command.This research is an attempt to apply the social science method to a classical historical study.I firstly examine the various political decisions of governors when they were faced with a series of big events during the Boxer Uprising(1900–1901).After arranging them using strict criteria,I will conduct spatial and structural analysis on their diversity,and furthermore explore the internal and external influencing factors.Statistics indicate that governors of coastal provinces and of the provinces along the Yangtze River were more likely to express their opinions to the Qing court,while the North and Northeastern provinces tended to obey the central orders.Regional differences mainly have a positive correlation with provincial structural factors,such as revenue and relations with foreign powers.The correlations are also determined by personal political experience and resources of governors.
