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1.
国际税收强制仲裁解决机制指的是仅当启动条件成就时即适用仲裁程序解决国际税收争议。同传统的MAP相比,强制仲裁解决机制具有效率高、公正性强、裁决结果便于执行等优势。但是,考虑到强制仲裁解决机制受限于MAP、透明度有限、纳税主体参与度不高等不足,以及许多国家对税收主权的担忧,该项制度当前在世界范围内并未被大规模适用。然而,从国际税收强制仲裁解决机制的不断完善以及未来发展趋势来看,其在国际税收争议的解决中将扮演愈发重要的角色。鉴于此,为掌握国际税收争议中的主动权,保障自身合法权益,我国确有必要引入国际税收强制仲裁解决机制。其可行性前提是:明确MAP为强制仲裁的前置程序并规范MAP的相关内容;确定强制仲裁程序的适用范围;阐明作出仲裁裁决的方式;明晰仲裁裁决的效力与执行;赋予纳税主体更多参与仲裁程序的权利。  相似文献   
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This article reviews the literature on the reproductive justice social movement and provides an overview of its main theorical and empirical foundations and contributions. It begins by tracing the emergence of reproductive justice, grounding it in longstanding histories of resistance and Black feminist theorizing. It highlights intersectionality as a social movement strategy and tactic embraced by reproductive justice activists, and highlights reproductive justice organizing and scholarship that contributes to our theoretical understandings of the racial politics of reproduction and abolition. In so doing, this piece makes two interrelated contributions. First, it argues reproductive justice generates material and theoretical contributions beyond the scope of what is possible for reproductive health and rights frameworks. Second, it demonstrates that bringing reproductive justice into the focus of sociological inquiry is important for advancing social science scholarship.  相似文献   
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Carolin Schurr 《Mobilities》2019,14(1):103-119
ABSTRACT

How can we conceptualize travel in search of fertility treatment? While current research on transnational reproduction mostly conceptualizes mobility as horizontal movement from A to B, this article shows how horizontal mobilities converge, contradict, and are interdependent with other forms of mobility; namely vertical mobilities in terms of social upward and downward mobility, representational mobilities in form of imaginative geographies, and the actual embodied experiences of mobility. Based on ethnographic research on the reproductive tourism industry in Mexico, the article explores the multiplicity of mobilities that constitute transnational reproduction. The article evaluates how the concept of multiple mobilities contributes to the study of medical tourism from a critical mobilities’ perspective.  相似文献   
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The attempted Quality of Life Enhancement program appeared to be a novel method for creating a symbiotic and sustainable relationship between a large Southeastern university and local nursing home and assisted living facilities (ALF), through which ALF residents would attend university arts and sporting events. During implementation, it was discovered that this project was unsustainable, undesired, unneeded by many care centers, difficult to implement, and required a dedicated and specialized staff. After attempting to enroll 14 local care facilities, only 2 were interested in becoming involved and produced 5 eligible participants. During the program itself, coordination with facilities and residents was difficult to maintain and unique transportation and accommodation needs were challenging to overcome. Finally, data collection was time consuming and generally unfruitful. Ultimately the project was discontinued after a year of attempted recruitment and implementation of inclusive changes to protocol. While creating an ongoing relationship with local care facilities and local universities may enhance opportunities for residents and research into important areas, such relationships take time, effort, and specialized staff to maintain.  相似文献   
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目的:了解医患纠纷基本情况,分析其成因与影响,探讨化解医患纠纷的对策,为构建和谐医患关系提供决策参考?方法:收集2011—2013年某省三级医院及部分县级综合医院医患纠纷相关信息并统计分析?结果:医患纠纷数量与赔偿金额逐年攀升,纠纷发生率逐年下降;政府卫生投入不足,资源配置不合理;非医疗技术过失成为医患纠纷的主要原因;医闹频发,伤医?伤财情况不容小觑;以医患双方协商处理为主,外界干扰因素加大公正处理的难度?结论:加快探索分级医疗体系;坚持患者需求至上;实施医疗责任保险制度;出台专业法规防范恶性医闹事件?  相似文献   
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目的:探索医疗纠纷发生的特点和规律,为医疗机构防范医疗纠纷提供参考依据?方法:运用一般描述性统计分析方法从纠纷数量年度分布?纠纷个案赔偿金额分布?纠纷在各医疗机构分布?纠纷所涉科室分布?纠纷患者性别?年龄以及纠纷原因构成这七个方面进行分析?结果:医疗纠纷数量平稳,三级医院成为“重灾区”;“经济赔偿”是化解纠纷的关键,且以“1~10万元”赔款最为常见;外科是医疗纠纷最为频发的科室;老年患者和少儿患者是医疗纠纷多发人群;对诊疗效果的不满是医疗纠纷的“导火索”?结论:三级医院应该加强医疗纠纷防范意识,强调“患者参与”的服务理念;对重点科室及重点人群进行重点防范;提高医护人员专业技术水平和与患者有效沟通的水平;增强医疗纠纷人民调解机制的公信力?  相似文献   
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根据“一带一路”商事纠纷的显著特征,其解纷机制应满足形式灵活多元、合意性较强、跨国执行便利、专业水平高等需求。仲调结合作为一种复合型纠纷解决方式,与诉讼、商事仲裁、商事调解相比所具有的优势更能满足以上需求。目前,仲调结合主要存在“先调解后仲裁”与“先仲裁后调解”两种实践模式。为了优化仲调结合在“一带一路”商事纠纷解决中的运用,应丰富仲调结合形式与设置具体操作规则,加强仲调结合组织建设与解纷人才培育,充分赋予当事人选择权以克服程序质疑,健全错误仲调结合结果的救济机制,订立多边条约与承认互惠关系以优化跨国执行等。  相似文献   
9.
Abstract

LGBTQ+?people face multiple challenges to parenthood because of barriers such as discriminatory legislation and policies influencing foster parenting, adoption, and reproductive health services. This study documents these obstacles and examines their impact through a grounded theory analysis of interviews of LGBTQ+?prospective parents. Stressors included social isolation, unnecessary medicalization, prohibitive financial costs related to accessing social and medical services (sometimes across state lines), and being denied services, parental leave, and insurance coverage. Findings indicate that heteronormative attitudes and discrimination can lead to debilitating and enduring harm upon the economic, emotional, and relational well-being of growing LGBTQ+?families.  相似文献   
10.
Reproductive medicine and assisted reproduction therapies have been developed over the last decades resulting in over five million babies. The handling of human reproductive materials and patients is based on the ability to combine health care work and techno-scientific expertise in both the clinic and the laboratory setting. This study of Swedish assisted reproductive technology clinics demonstrates that the active day-to-day manipulation of human reproductive materials enact both the ‘profane’, through treating the embryos as raw materials in standardized procedures enabling economies of scale, and the ‘sacred’ through enacting a separation, the potential to human life, the patients ordeals, and seriousness. The enactment of the profane and the sacred is mostly balanced but at certain points in the work procedures, their intersecting becomes particularly salient. Such points provide opportunities for the study of the sense making of professionals in organizational grey zones, during techno-scientific activities.  相似文献   
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