双边预约定价安排:基于税权谦抑的税收征管合作

双边预约定价安排是两国税务主管当局基于税权谦抑而进行的税收征管合作,旨在解决跨国公司关联交易的转让定价避税问题,有效避免双重征税.双边安排这种税收征管合作属于政府间特殊税收协定,是专门针对某一跨国公司关联交易中存在的转让定价避税问题,其以一般性国际税收协定为基础,属于为第三人利益而缔结的税收征管合作协定.     

Leaving an Institution in Flanders (Belgium): A Road to Homelessness?

People living in an institution will leave this residential context one day and have to proceed to a stable independent way of living. This transition is not without difficulties as it turns out this socially vulnerable group runs an increased risk of becoming homeless. Research in Flanders (Belgium) has shown that a considerable share of the homeless population has previously stayed in an institutional setting, mostly in youth care (48.7%), psychiatric (34.4%) and penitentiary (33.1%) institutions. Moreover, the share of homeless people with a history in one of these institutions has increased in the past decades. Institution leavers, face at least three obstacles to a stable housing situation in Flanders: a lack of affordable housing, a lack of access to (non-residential) social assistance and personal difficulties in coping with living independently. Yet, there are several programs that support institution leavers and prepare them for the transition to an independent living situation and legal developments that strengthen their position in society and on the housing market. In this paper, we explore these initiatives and developments in three case studies (Antwerp, Ghent and Leuven). Based on in-depth interviews with “street-level bureaucrats” who work in these institutions (youth care, psychiatric and penitentiary settings), social support services and social housing organizations, we reconstruct the pathways of institution leavers to the housing market, the support they receive and the experienced difficulties.     

Childless Elders in Assisted Living: Findings from the Maryland Assisted Living Study

We compared data drawn from a random sample of 399 current assisted living residents and a subsample of 222 newly admitted residents for two groups: childless residents and residents with children. The percentage of childless residents (26%) in our study was slightly higher than U.S. population estimates of childless individuals aged 65 years and older (20%). In the overall sample, the two groups differed significantly by age, race, and women's years of education. The childless group was slightly younger, had a higher percentage of African American residents, and had more years of education than the group with children. In the subsample, we looked at demographic, functional, financial, and social characteristics and found that childless residents reported fewer diagnoses of dementia and fewer visits from a relative but more reported paying less money per month for assisted living and having private insurance than residents with children. As childlessness among older adults continues to increase, it will become increasingly important to understand how child status affects the need for and experience of long-term care.     

Chapter 5 Impacts of Profit Status of Assisted Living Facilities

Abstract

Florida is a bellwether state in terms of the need for assisted living among elderly persons and has more than 2,000 of the nation's estimated 11,459 assisted living facilities (ALFs). The authors of this article surveyed 140 ALFs in Florida in order to examine the relationship of profit status to ownership of other facilities, willingness to serve low income groups, formal policies, and persons involved in decisions about resident retention. Significant differences were found between for-profit and non-profit facilities in terms of ownership of nursing homes and resident involvement in retention decisions. A discussion of how the profit motive and formal policies can impact residents concludes the article.     

The Potential of A College Town As A Retirement Community

ABSTRACT

The purpose of this study is to evaluate the potential of college towns as retirement communities. The uniqueness of college towns as potential retirement communities are identified and discussed. Differences between college towns and Sunbelt state retirement destinations regarding the factors that are most concerned by retiree migrants in their decision-making for relocation were compared. The results showed no differences between the college towns and the Sunbelt state retirement cities. Only a few differences existed among the college town subgroups. The findings are of value to the senior living industry, local government and chamber of commerce in their efforts in marketing college towns as prospective retirement communities.     

Personalisation,individualism and the politics of disablement

This paper assesses the social policy narrative personalisation, and particularly the implications of the narrative for disability politics. The advantages and disadvantages of positioning specific funding mechanisms within the narrative are explored. It is argued that personalisation is insufficiently aligned with collective aspects of empowerment. More particularly, it disproportionately emphasises improvements in individual autonomy through personalised support, and lacks reference to structural oppression or the need for collective forms of action that bring about structural change. It is further argued that personalisation lack a multi-faceted analysis of disability and disempowerment, and as a result also lacks any vision of a positive alternative society. In assessing personalisation, the positive and negative dimensions of disabled people’s freedom are considered. As a response to the apparent shortcomings of personalisation, the integrated living approach and Centres for Independent Living are considered important elements in an alternative narrative to personalisation.     

兰州鼓子词的民间性探析

兰州鼓子是一种值得我们非常珍视的非物质文化遗产。作为一种地方曲艺珍宝，兰州鼓子词中蕴涵着不少源自民间的、富有世俗气息的喜怒哀乐，而正是这样的民间特征让我们可以把握到过去时代里兰州人的生命温度与精神宽度。     

从疍民到“市民”：身份制与海洋渔民的代际流动

文章通过对一户海洋渔民三代流动的考察，认为自新中国成立以来，代际流动经过了一个由“显性制度安排下的结构性流动”到“有限的自由流动”，再到“隐性制度安排下的‘自由流动’”的过，程。在这个过程中变迁的主轴是以户籍为核心的身份制。但真正能改变个体社会地位的是依附于身份制的资源分配制度，而不是形式上的“身份”。     

当代灾疫防治应该共同遵守的普适道德原则

以自由原理为导向,当代灾疫防治必须遵循权利为核心、以利益补偿为方向的普适道德原则体系的规范。在这一道德规范体系中,惟生命原则是其奠基原则,它为灾疫防治提供了价值导向系统;普遍平等原则是其前提原则,它为灾疫防治构建起多元开放的社会平台;全面公正原则是其行动原则,它为灾疫防治提供了行动规则体系;而惟生命安全和惟生存健康原则...