Now you're tax-exempt,now you're not: Property taxation of assisted living facilities

This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions for those operated by nonprofit organizations. As such, this paper addresses two research questions: (1) Are there systematic differences between Florida's for-profit- and nonprofit-designated ALFs in terms of operations and service provision? (2) What was the impact, if any, of losing and regaining their property tax exemptions on the operations of Florida's nonprofit ALFs? We use data from the Florida Agency for Health Care Administration to conduct difference of means testing for-profit versus nonprofit ALFs, as well as annual financial data of each ALF property owners' IRS Form 990 from the National Center for Charitable Statistics Core Files and parcel-level property data from the state of Florida to conduct regression analysis using three different dependent variables measuring various components of nonprofit ALF operations. We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have higher service capacity, quality, and variety than for-profit ALFs in Florida. In addition, property tax exemptions for nonprofit ALFs in Florida decrease total expenses and increase officer compensation.     

American citizenship and expatriatism: identity and politics outside the state

This article seeks to interrogate the concept of global citizenship through the disruptive lens of the American expatriate. The goal of this inquiry is to use empirical research done on American expatriates, including the results of a survey conducted by the authors, to better understand issues of citizenship and politics amongst American expatriates. The theoretical literature on citizenship and transnationalism argues that immigrants and expatriates help challenge the hegemony of the nation-state, a claim that can be tested by investigating how expatriates view their own experiences. By juxtaposing the empirical work of researchers focused on American expats with the theoretical work of citizenship and globalization theorists, we find that political affinity and national identity continue to matter for those living outside the USA, but within a larger global context. Thus, if the path envisioned by those who embrace globalization is to be followed, how might concepts of citizenship and national policy towards their citizens need to change?     

在陆台湾青年毕业生就业创业选择意愿、影响因素与制度优化研究——基于福建省10所高校的调查分析

吸引在陆台湾青年毕业生在大陆就业创业,拓展台湾青年毕业生大陆就业创业的广度和深度,是新时代推动两岸和平统一和共享发展机遇的重要抓手。文章采取现场访谈和网络调查相结合的方式,通过对福建省10所高校学生的实证分析,重点从政策体系和制度机制的角度厘清在陆台湾青年毕业生就业创业所面临的政策重制订轻落实、就业创业成本高难度大、指导服务体系不完善等现实问题,从学习生活维度、区域偏好维度和愿景发展维度入手,优化政策供给内容与形式,突出各方“主体性作用”;构建精准服务平台与渠道,落实台生“同等化待遇”;注重就业创业能力建设与规划,提供全程“闭环式指导”。     

生存资本与生活空间的竞争——以台湾中部两部客家移民族谱为讨论对象

近来社会史研究,倾向于关注人类与环境间的关系,强调把人类聚落空间当成一个整体,从各个面向综合讨论。有鉴于移民族群在迁移过程当中,经历时间漫长,取得历史材料不易,家谱成为保存移民发展史的数据库。家谱撰写者为了垂训后世子孙,巨细靡遗地叙述开基祖艰苦创业立基的过程,内容包含家族历史以及开基祖从原生地到迁居地之后,建立移民聚落空间的历程。本文试以台中石冈《刘元龙公派下家谱》、苗栗铜锣《李氏宗谱史记》为讨论对象,探讨清代渡海来台拓垦的先民们,借由精神上血缘凝聚力与物质上的经济合作力量,以宗族为单位,建构生存空间,逐步地域社会化的过程。     

从明代学田地租管窥贵州各地生计方式的差异——对《黔记·学校志》中相关史料的解读

《黔记》是明代郭子章私家撰著的贵州通志。该书《学校志》中有关各儒学学田的记录十分翔实,这些史料能从一个侧面反映当时贵州各地生态背景和生计方式的差异。例如,该志所载乌撒卫学田中有部分田产以荍作为缴纳田租的粮食种类,这与乌撒其地湿润多雨、生长季短及当地彝族回族大量种植荞麦密切相关;又如该志所载清平卫与思州府学田的田租中有以手和边为粮食计量单位的实例,这足以表明当地侗族苗族习惯于种植糯稻,而他们栖息地的生态环境确实适宜种植糯稻。总之,只要认真解读史料,就能在很大程度上复原明代贵州的生态面貌。     

The need for protection and punishment in victims of violent and nonviolent crime in the Netherlands: The effect of relational distance

A crime victim’s relationship to the offender is widely recognized as an important variable in the study of victims and the criminal justice system. However, studies concerning comparisons of the needs of victims at various relational distances to the offender are lacking. The authors studied how the victim’s need for protection and punishment correlated to the victim’s relational distance to the offender. The authors distinguished more than the usual two victim-offender relationships (known vs. stranger offender), so that the needs of victims at intermediate relational distance (offender is known to the victim, but not an intimate) to the offender might become visible. A total of 370 victims were interviewed about their reasons for reporting the crime. Respondents were divided into three groups: small (intimates), intermediate (nonintimates), and large (strangers) relational distance. While controlling for gender of the victim and type of crime, the needs of victims were found to vary with the relational distance to the offender.     

Decentralisation and Supply Efficiency: The case of Rural Water Supply in Central India

Demand for decentralisation of provision of public services is gaining ground in developing countries. Also, the policy advice to decentralise given by international agencies to the developing countries is turning into pressure. However, the benefits of decentralisation are not as obvious as the standard theory of fiscal federalism predicts. This article examines the effect of decentralisation of provision of drinking water in central India. The efficiency of water utilities under the control of the state government and those under the local governments is compared in terms of expense and asset utilisation. It is found that the decentralised provision of water supply is less efficient. The possible reasons for this counter intuitive result are analysed.     

Foreword

No abstract available for this article.     

射击教学训练必须与实战要求相适应

当前,随着涉枪案件的不断上升,警察在枪战中伤亡的人数越来越多,而我国警察院校的射击教学训练状况尚不能满足对敌斗争的需要.为此,射击教学训练应与实战射击相结合,加强近距离快速射击教学训练;加强多元隐显目标射击教学训练;增设夜间射击教学等.