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The article considers the value of a competency building approach in the context of educational arrangements in educational organizations of internal affairs bodies. The idea to increase attention to police training as professionals is justified; attention is drawn to the need to develop acme potential of future police officers from the very first days of their vocational training. The author analyzes the results of a social research aimed at studying the subjective acmeological attitudes of students at an educational organization of the Ministry of Internal Affairs of Russia and the main acmeological factors contributing to the development of a student's personality, the formation of professional competence while in an educational institution of law enforcement bodies.

8 Educational EvaluationI Techniques; II Methodology; III Models; IV Practice of Judicial Education; V Critique; 9 Conclusions; I Summing Up; II The Challenge Ahead; Appendices; Bibliography to the Original Edition; Subject Index to the Original Edition

Political ideologies and evolving notions of social justice have shaped public health policies throughout American history in a quest to find a point of balance between the collective good and economic realities. In pursuit of this balance, Congress enacted the Affordable Care Act in 2010. This Article first examines the new law through the lens of the social contract as envisioned by Rousseau and adopted by the Framers of the Constitution. Using economic data, public opinion, and information from the medical community, Smith and Gallena proceed to offer a frank appraisal of the state of health care in America and the future implications of the Act. The Article then examines the structure, power, and mandate of the Independent Payment Advisory Board (IPAB). Created by the Affordable Care Act, the IPAB simultaneously concentrates legislative authority in an autonomous executive agency, while shielding its actions from judicial review. Smith and Gallena argue that the IPAB undermines the fundamental principle of the separation of powers, poses an inevitable threat to current and future Medicare beneficiaries, and may ultimately destabilize the state of healthcare in the United States. Finally, Smith and Gallena propose a model for allocating health care resources that comports with both the philosophical underpinnings of the social contract and social justice.

The most important tax problem of recent months is the impact of aggressive tax planning on corporate tax revenue. The Secretary of the Treasury blames the "tax shelter industry," in which tax lawyers and investment bankers develop and market tax-motivated transactions. This Article analyzes aggressive tax planning, and recommends ways to impede it, in a context rife with opportunities for planning: the tax rules for complex financial instruments known as derivatives. While planning opportunities are prevalent elsewhere in the tax law as well, this Article focuses on derivatives because the problem is particularly acute – indeed, derivatives have been called "[tlhe 900-pound gorilla in all the corporate tax shelter discussion" – and because the conventionally accepted solution has been applied (or misapplied) in ways that, ironically, may have made the problem worse. The need for reform in this area is widely acknowledged, but existing scholarly guidance is not adequate. There is a consensus that many difficulties would be solved with a comprehensive shift in tax timing rules – from realization to mark-to-market accounting or a more administrable proxy – for all assets and taxpayers. Yet there is also a consensus that such comprehensive reform is not administrable or politically feasible in the near term. The twin hurdles of administrability and politics are thought to be too high.