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The 1995 guidance HSG(95)8 "NHS Responsibilities for Meeting Continuing Health Care Needs" required health authorities to develop local policies and eligibility criteria for a range of continuing care services. The role of criteria in defining health need, and the potential effect on open-ended rights to NHS care, need to be considered in light of the prior erosion of rights associated with changes in continuing care provision. This paper examines whether the development of eligibility criteria has led to a loss of entitlements to NHS care. Analysis of empirical evidence from a study of the policies and criteria of six health authorities found that criteria for fully funded care were generally well defined and restricted access to those with very intense and specialist needs, thereby constituting a loss of rights. In contrast, the criteria for community-based services left eligibility dependent on professional discretion but often failed to clarify the relationship between individual need and levels of service provision. The research found that resource limits are likely to remain a factor in the allocation of services and this will affect the status of the criteria as potential entitlements.  相似文献   

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This article analyses egalitarian attitudes as well as opinions concerning taxation and government spending. Australians would prefer to have their taxes reduced than to increase government spending on social services, if faced with such an alternative. Typical welfare programs have a low priority, but the public would like to see increased spending on education and science, health services, roads improvements, military defence, and fighting against drug addiction. An individual's opinions about government spending are influenced by his or her socio-economic characteristics, with unemployed people and urban dwellers being more supportive of government spending on social programs.  相似文献   

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This study aims to compare the anti-poverty effectiveness of taxes and income transfers among western welfare states. It is shown that countries' poverty outcome can be decomposed into the level of market-generated poverty, the overall level of welfare efforts, and the poverty reduction efficiency of taxes and transfers. Using the LIS microdata, the decomposition analysis suggests that welfare states differ widely with respect to the anti-poverty effectiveness of taxes and transfers and that cross-national variation in such effectiveness is mainly attributable to differences in the level of welfare efforts rather than in poverty reduction efficiency.  相似文献   

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吴树国 《求是学刊》2003,30(3):111-115
本文通过对唐宋之际陶雅徽州重税原因进行考辨后认为 ,徽州重税并非是因为当时的刺史陶雅欲取宠节度使杨行密 ,或是迫于军事需要的加征所导致的 ,而是受到税制变迁和地理环境双重因素影响造成的。徽州重税真正沉重不在正税 ,而在杂税上。  相似文献   

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Australia's welfare model – targeted payments alongside low but progressive taxation – exemplifies the targeted approach, prioritizing the needs of poorer citizens within the constraints of low taxation. But does this approach match the welfare orientations of Australia's voters? Does the public hold other views about welfare, emerging out of competing interests in welfare debates? We consider results of two questions included in the Australian Survey of Social Attitudes 2005. The first question asks respondents about four welfare goals that outline competing welfare orientations: targeting poverty, expanding health and education, enforcing the welfare rules and reducing welfare. The second question asks about four taxation goals drawing on similar orientations as established for welfare: targeting tax cuts, taxing for welfare, enforcing tax rules and reducing overall tax. Asking about both enables us to tell whether voters approach tax and welfare ‘consistently’ and to see whether, in Australia's case, there is a preference for Australia's targeting model. We reach three conclusions: (1) voters hold diverse preferences about welfare and taxes, but the targeted model has a relatively strong voter base; (2) voters hold ‘pro‐welfare’ orientations, choosing poverty reduction and expanding public services over both paternalism and cutting welfare, and (3) multivariate analysis indicates a level of consistency in welfare and tax orientations among voters.  相似文献   

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自耕农是封建赋役的主要承担者,自耕农经济是封建经济结构的必要组成部分.自耕农的土地所有权的两重性表现为其内部兼具私有与国有两种成分,并且凝结于同一块土地上的两种所有权不是分割开的,而是重叠着的.自耕农土地所有权的国有成分,主要体现在自耕农的土地是不完全的私有土地,其土地的获得、继承、买卖及对剩余劳动的占有等方面都在国家的控制和支配下,沉重的赋役剥削使自耕农的土地所有权仅能部分地获得经济实现.封建国家不仅在法权观念上将其视为国有土地,在经济关系上也一定程度实现了土地国有--即以赋役形式榨取自耕农的全部剩余劳动.  相似文献   

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Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.  相似文献   

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Objectives. Models of economic voting have rarely been applied to referendum votes. We fill this gap by testing citizens' voting behavior on environmental policy in relation to their perception of the business cycle and general orientation toward politics. Thus, the study examines the personal, institutional, and economic determinants of vote choice on 36 environmental bills from 1983 to 2004 in Switzerland. Methods. We apply a logistic hierarchical model, where individual characteristics on Level 1 are nested within contextual determinants situated on Level 2. Results. We confirm the crucial importance of the individual‐level variables education, political affinity, car ownership, and urbanity. Classifying the electorate into five groups, using open‐ended survey questions about respondents' reasons for approval or dismissal of the bills, allows for finer hypotheses testing. We show that the individuals' positive perception of their personal current economic condition has a positive effect on the likelihood of supporting the proposals. In turn, we prove the negative, constraining effect of deteriorating macroeconomic conditions on approval rates. Conclusions. By applying economic voting models to referendum analyses we advance the understanding of citizens' vote choice on environmental ballots, we show the role of context, and we propose an original typology of voters' general orientation toward politics.  相似文献   

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李娓 《唐都学刊》2006,22(6):79-81
《周易》是我国传统文化的根干,儒家奉为群经之首,道家奉为道藏三玄之首。佛教传入中国,与儒道合而为一,并构成中国传统文化的基础。易家的太极、儒家的天命、道家的道、佛家的空,皆是宇宙全息图的不同体现方式,是宇宙万有生存准则的不同表述。  相似文献   

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高校思政课与创新创业教育两者教育目标相一致,两者有效衔接可以有效增强教育效果.但是,目前高校思政课的教育机制与创新创业教育之间的衔接还存在一些问题.对此,高校可以应用ADDIE模型的理论及方法构建教学思路,根据确定教学目标→挖掘育人价值→编写课程指南→开展课程试点→教学效果评价来建立衔接路径,促进高校思政课与创新创业教育深入融合并协同发展.  相似文献   

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This article examines the issues of long-term planning and decision-making among midlife and older gay men and lesbian caregivers. Using a qualitative methodology, in-depth interviews were conducted with 19 gay men and lesbians over 50. Participants reported on their long-term planning and decision-making processes. All but four persons reported that their partners had advance directives, but the majority of caregivers did not have advance directives for themselves. Concerns about informal family dynamics and interactions with formal systems were expressed, along with financial and ownership issues. It is important for social workers to intervene across individual, organizational, and community levels in advocacy for the needs of older gay men and lesbian clients.  相似文献   

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Abstract

This article examines the issues of long-term planning and decision-making among midlife and older gay men and lesbian caregivers. Using a qualitative methodology, in-depth interviews were conducted with 19 gay men and lesbians over 50. Participants reported on their long-term planning and decision-making processes. All but four persons reported that their partners had advance directives, but the majority of caregivers did not have advance directives for themselves. Concerns about informal family dynamics and interactions with formal systems were expressed, along with financial and ownership issues. It is important for social workers to intervene across individual, organizational, and community levels in advocacy for the needs of older gay men and lesbian clients.  相似文献   

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