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In this article, we explore China’s social security system, which is especially complex because it is organized at the regional level. While the formal social security system only covers urban workers, some rural workers who move to the cities to work (the so-called “floating population”) are also covered. On account of China’s sheer size and legal diversity, the country’s social insurance system is among the most difficult in the world to navigate. The social security system in China consists of five different types of insurance, plus one mandatory housing fund, introduced in the chart below. How companies register and deregister their employees often varies depending upon the city and the employee’s location or residency. In many large cities (with some notable exceptions such as Beijing), the registration and deregistration of most employees can be completed online. Similar to withholding tax, companies can make monthly contributions to the fund via direct debit.
Patient Advisory for Stem Cell Therapy and Medical Tourism As stakeholders in cellular therapy, the undersigned professional organizations believe it is necessary to share the following important message with patients and families contemplating cell therapy or experimental stem cell procedures. In this document, best practices are outlined to assist patients and family members in their healthcare decisions. Controlled innovation in the context of patient safety is paramount as potential therapeutic products or procedures are researched, tested, advanced and proven. Our organizations have received questions and concerns from patients and this document presents an opportunity to address them. Introduction Advancement of clinical therapies is best done in the setting of rigorous and formal clinical trials and in a structured regulatory framework. This helps assure that safety considerations, professional peer review, and the management of patient rights and obligations are considered and addressed. Some procedures would be considered standard of care, because scientific studies have shown that they are safe and effective. Not all procedures offered to patients in all regions of the world are tested in this manner and not all geographical regions have regulations for cellular therapies or patient protection. Additionally, it is possible that some practitioners may offer stem cell procedures without following the existing regulations. Patients may be seeking treatment for incurable, potentially untreatable diseases and may be susceptible to false promises or may not have access to all of the information needed to make this important decision. As patients and families contemplate voluntarily accepting new procedures, some of which may be unproven or...
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Our objective was to demonstrate that, despite recognition by both the gastroenterology and headache communities, abdominal migraine (AM) is an under-diagnosed cause of chronic, recurrent, abdominal pain in childhood in the USA. Background.—Chronic, recurrent abdominal pain occurs in 9-15% of all children and adolescents. After exclusion of anatomic, infectious, inﬂammatory, or other metabolic causes, “functional abdominal pain” is the most common diagnosis of chronic, idiopathic, abdominal pain in childhood. Functional abdominal pain is typically categorized into one, or a combination of, the following 4 groups: functional dyspepsia, irritable bowel syndrome, AM, or functional abdominal pain syndrome. International Classiﬁcation of Headache Disorders—(ICHD-2) deﬁnes AM as an idiopathic disorder characterized by attacks of midline, moderate to severe abdominal pain lasting 1-72 hours with vasomotor symptoms, nausea and vomiting, and included AM among the “periodic syndromes of childhood that are precursors for migraine.” Rome III Gastroenterology criteria (2006) separately established diagnostic criteria and conﬁrmed AM as a well-deﬁned cause of recurrent abdominal pain. Methods.—Following institutional review board approval, a retrospective chart review was conducted on patients referred to an academic pediatric gastroenterology practice with the clinical complaint of recurrent abdominal pain. ICHD-2 criteria were applied to identify the subset of children fulﬁlling criteria for AM. Demographics, diagnostic evaluation, treatment regimen and outcomes were collected. Results.—From an initial cohort of 600 children (ages 1-21 years; 59% females) with recurrent abdominal pain, 142 (24%) were excluded on the basis of their ultimate diagnosis. Of the 458 patients meeting inclusion criteria, 1824 total patient ofﬁce visits were reviewed. Three hundred eighty-eight (84.6%) did not meet criteria for AM, 20 (4.4%) met ICHD-2 formal criteria for AM and another 50 (11%) had documentation lacking at least 1 criterion, but were otherwise consistent with AM (probable AM). During the observation period, no children seen in this gastroenterology practice had received a diagnosis of AM. Conclusion.—Among children with chronic, idiopathic, recurrent abdominal pain, AM represents about 4-15%. Given the spectrum of treatment modalities now available for pediatric migraine, increased awareness of cardinal features of AM by pediatricians and pediatric gastroenterologists may result in improved diagnostic accuracy and early institution of both acute and preventative migraine-speciﬁc treatments. Key words: abdominal migraine, pediatric, children (Headache 2011;51:707-712)
Harry Potter Goes to Law School Lenora Ledwon "It is our choices, Harry, that show us what we truly are, far more than our abilities." -Professor Dumbledore' Law students read Harry Potter.' They read about him in between reading cases, statutes, codes, and other texts filled with magical words. (Sometimes they read about him instead of reading cases, statutes and codes.) Hogwarts School of Witchcraft and Wizardry looks very much like a Harvard Law School for wizards, a school where students learn the secrets of magic words of power. Both types of schools offer explicit and implicit lessons about power, its acquisition, and its uses. Education offers student wizards and student lawyers alike the tools to become forces for evil or good in the world. Like all great novels of development, the Harry Potter stories ask one central question, "How shall I live in the world, for good or for ill?" This is an often unspoken question in law school, where concerns about grades, jobs and salaries can all too easily take precedence. Yet, it is one law students must face. What kind of practitioner will I become? Where will I seek the kind of "fierce JOy" that Harry finds in his Seeker role? And, most importantly, what will I choose to do with this power I am acquiring? This chapter explores the implications of the similarities between law school and wizard school by focusing on the topics of: (1) students; (2) professors; (3) studying and exams; and (4) academic culture. 1 conclude that the series of Harry Potter books can be read collectively as one overarching bildungsroman (or novel of development) and that this process of development is very simi1. Chamber of Secrets 333. 2. The Chronicle ofHigher Education, in its periodic surveys of the top ten books being read on college campuses, consistently lists Harry Potter books. My own informal polls of students in my Law and Literature courses confirm that Rawling's books are quite popular arnong law students.
El objetivo de este documento es analizar la responsabilidad del impuesto de sociedades en la crisis fiscal española que se inició en 2008, que continúa cinco años después y que se manifiesta, entre otras cosas, en un elevado nivel de déficit público. En estos cinco largos años hemos asistido a un fuerte desequilibrio de las cuentas públicas provocado, tanto por la caída de los ingresos como por el aumento de los gastos públicos, en cifras similares en los dos casos. Un análisis algo más preciso de los ingresos públicos revela un funcionamiento diferenciado de los distintos impuestos, lo que ha provocado un deterioro de nuestro sistema fiscal, que en la crisis ha retrocedido tanto en suficiencia de recursos como en equidad en la distribución de la carga fiscal. La enorme caída en la recaudación del impuesto de sociedades no ha suscitado especial interés en los análisis sobre el origen del déficit y en las medidas propuestas para la consolidación fiscal. La opción ideológica dominante, la neoliberal, ha centrado todos los análisis en un supuesto exceso del gasto público. En consecuencia, también la estrategia de consolidación fiscal se ha centrado en su reducción, con poco espacio para los ingresos, salvo en la nueva etapa iniciada en 2012. Con la llegada del PP al gobierno se mantiene en lo fundamental esta estrategia pero se introduce un giro parcial, porque el esfuerzo de reducción del déficit exigido por la troika es de tal envergadura que actuar solo sobre el gasto no es suficiente. En poco tiempo hemos asistido a subidas del IRPF, del IVA, de los impuestos especiales y de otras figuras. Pero, sorprendentemente, apenas se habla del impuesto de sociedades, que sin embargo es el gran responsable de la caída de los ingresos tributarios en España en este periodo de crisis. Y ese es el objetivo central de las páginas que siguen: analizar la evolución del impuesto de sociedades desde 2006 hasta 2011, para sacar algunas conclusiones que expliquen esa evolución y terminar realizando una propuesta simple de reforma del impuesto. 2. EL IMPUESTO DE SOCIEDADES ES EL GRAN RESPONSABLE EN LA CAÍDA DE LA RECAUDACIÓN FISCAL La comparación de los ingresos tributarios en España en el ejercicio 2011 con los que se obtenían en 2006 revela algunos elementos de enorme interés, tanto cuantitativos como cualitativos, para entender la crisis fiscal española. En el año 2006, los impuestos devengados a través de las diferentes figuras tributarias alcanzaron los 183.525 millones de euros, que fue un máximo histórico en ese ...