府际税收竞争的财税法审思

府际管理以多方参与为特征,以互动博弈为手段,以区域利益最大化为目标,是政府关系梳理的有效范式。府际治理作为解释政府政策与行为的一种分析方法,以问题解决为导向,是政府组织重塑、政府政策革新、政府行为再造的风向标。以府际关系为理论分析范式可将税收竞争分为纵向府际税收竞争、横向府际税收竞争、斜向府际税收竞争和跨域府际税收竞争。通过理论考察与实践解析探明府际关系的规律,明晰府际税收竞争的原因、方式与路径,认为地方财政能力的提升不仅应重点关注静态的制度调整,还应将动态的税收竞争纳入分析范围,并提出以区域合作机制重塑府际税收竞争模式,以财税法律规范府际税收竞争行为,以公私合作制消弭有害税收竞争动机。     

1979-2009年中国地下经济规模测算及影响分析

应用MIMIC模型,利用1979-2009年的统计资料,将地下经济视为一个潜变量,以税收负担、犯罪率、失业率、政府管制、通货膨胀和居民收入作为地下经济的原因变量,以货币流通量及自我就业率作为地下经济的指标变量.研究显示:中国地下经济规模增长幅度较大,1979年中国地下经济规模比例仅为0.78％,2009年则高达19.93％;地下经济规模与官方经济增长率互为因果关系,地下经济对官方经济具有一定的积极作用;地下经济规模与居民收入差距为单向因果关系,即地下经济规模的扩大加剧了现阶段中国居民收入的不平等.     

The Medicare Assignment Controversy

The conflict between the elderly and organized medicine over "mandatory assignment" and "balance billing" is a significant public policy issue. Considerable ideological importance has been attached to this conflict by both sides, despite the relatively modest proportion of total revenue for physician services received through balance billing in payment for care of Medicare beneficiaries. The positions of these two coalitions are examined as well as the effort of the Physician Payment Review Commission (PPRC) to craft a public policy response. Three alternative resolutions-those adopted by Congress in 1989 on the recommendation of the PPRC, the Canadian solution, and actions taken on a state level-are then contrasted. The concentrated impact on the elderly of balance billing practices is considered as a problem, especially for elderly of limited income and resources. Justification of the practice is typically provided by the profession on thc ideological grounds of preservation of professional autonomy rather than economic gain, which also reflects the current relatively limited use of balance billing; a significant majority of all claims submitted in the United States are now assigned to physicians. A continuation of the gradualist strategy of the PPRC is endorsed as thc most appropriate short-range solution to these problems, which diminish in significance with a more comprehensive national health financing scheme.     

How Psychological Telehealth Can Alleviate Society's Mental Health Burden: A Literature Review

Mental health professionals must establish new means to reach those in need that face obstacles related to geographical location, time limitations, and health. With the high incidence of mental illness, as well as the hypothesized increase in coming years, telehealth modalities propose a novel and far-reaching alternative to traditional therapy. This article outlines the positive aspects and interdisciplinary possibilities when telehealth is incorporated into mental health practice. Novel outlets including mHealth and the utilization of computer tablets as mental health facilitators are outlined. Considerations for practice including training are discussed, as well as potential future directions for the field. Available data supports telehealth as an effective mode for the treatment of clients who are unable to pursue mental health services in their current form. However, careful consideration and training for the mental health professional is needed if telehealth is to be effectively used to alleviate the mental health burden.     

The Role of Appraisal and Expressive Support in Mediating Strain and Gain in Hispanic Alzheimer's Disease Caregivers

Abstract

The purpose of this study was to examine how appraisal of burden and satisfaction, and perception of expressive support mediate the effects of caregiving on depression, somatic complaints, life satisfaction and personal gain with a sample of Hispanic Alzheimer's disease (AD) primary caregivers. A purposive-snowball sampling technique was used to identify 103 Hispanic caregivers, who completed a self-report questionnaire. A translation-back-translation process was used to translate the instruments into Spanish. Translated instruments were then pilot tested prior to being administered to the participants. Appraisal of burden was found to mediate the effects of caregiving on depression and somatic complaints and had significant direct effects on life satisfaction. Appraisal of satisfaction did not have a mediating effect on any of the measures, but did have a direct effect on depression and personal gain. Expressive support did have a mediating effect on depression, as well as direct effects on somatic complaints and life satisfaction. These findings suggest a need for improving outreach to older minorities and developing culturally sensitive interventions that can improve caregivers' understanding of problematic behavior, thereby altering appraisal of the situation, as well as developing extended systems of support.     

上海服务业“结构奖赏”与“结构惩罚”效应分析

2012年,上海第三产业增加值占GDP比重首超60％,达到服务经济的国际标准。借助shift—share方法对2003-2012年上海第三产业劳动生产率变动进行分解得出：“结构奖赏”和“结构负担”假说并存,且前者效应已高于后者,表明结构转换有助于提升劳动生产率,但力度有限;各行业内部劳动生产率的提升才是上海第三产业劳动生产率提升的主体。上海调整第三产业结构的前提是各行业能按自身发展规律协调发展,即须在发展中实现结构转换,而非片面追求结构调整。     

The Impact of Family Functioning on Caregiver Burden among Caregivers of Veterans with Congestive Heart Failure

A cross-sectional study of 76 family caregivers of older veterans with congestive heart failure utilized the McMaster model of family functioning to examine the impact of family functioning variables (problem solving, communication, roles, affective responsiveness, and affective involvement) on caregiver burden dimensions (relationship burden, objective burden, stress burden, and uplifts). Regression analyses indicated that the five dimensions of family functioning were significantly related (p < 0.01) to relationship burden (R ² = .27) and uplifts (R ² = .29). More specifically, increased relationship burden was associated with problems in family roles, and increased uplifts was related to higher levels of affective responsiveness.     

A Critical Review of Family Caregiving of Mental Health Consumers in Hong Kong

ABSTRACT

This paper is a critical review on the family caregiving of mental health consumers in Hong Kong. The writer has a brief review on related studies of family caregiving of mental health consumers. In comparing with those in the U.K. and the U.S.A., family caregivers of mental health consumers in Hong Kong are lonely, stigmatized and unsupported by mental health services and members in the community.     

检察机关在违法所得特别没收程序中的举证责任

违法所得特别没收程序中检察机关的举证责任规则,如证明标准、证明对象以及举证责任的分配原则等在立法上付诸阙如,为司法实践操作带来一定困难.违法所得特别没收程序是一种刑事特别程序,综合考量证明标准在调整“打击犯罪”与“保障人权”两大诉讼目的中的重要杠杆作用,证明标准应限定在“排除一切合理怀疑”与“优势证据”之间,证明对象应当包括“犯罪事实”“追缴的违法所得及其他涉案财产”以及两者之间存在实质联系,举证责任分配可以考虑采取检察机关举证的一般原则和利害关系人举证的例外情况相结合.     

当下我国农民“生产性”隐形负担加重探析——基于马克思劳动价值论视角

推动城乡发展一体化,建设社会主义新农村的首要任务是促进农民收入持续较快增长。审视当下我国农民"生产性"隐形负担加重——农产品的生产成本增加、价格波动频繁、流通成本攀高等现象,以马克思劳动价值理论视角深入分析其原因,提出减轻农民"生产性"隐形负担的对策,促进农民劳动收益不断增加,是保障农村民生改善和推进农村经济持续健康发展的关键节点。