N/A / Unlike what most people believe, Buddhist monasteries rely not only on laymen’s financial support but also on the supports of families and relatives of monks and nuns. In addition, Buddhist renunciation does not always cut off the relationship of a monk or nun with their families. On the contrary, most of monks and nuns in my research remain close contacts with their families and relatives. It is believed that once a person joins the Order, he or she can rely fully on the monasteries’ financial, emotional and medical supports. However, this is not true in all Buddhist monasteries in Taiwan. Mutual dependency between monks or nuns and their families and relatives is the main focus of this research. With lack of supports of different aspects from the monasteries, monks and nuns will have to turn to their families and relatives for helps when needed. Therefore, keeping close and positive relationship with families and relatives is important to some monks and nuns. This research aims at: 1. finding out the kin relationships of monks and nuns; 2. looking at the mutual dependency between monks and nuns and their families or relatives; 3. comparing the ideology and reality of monastic life and Buddhist institution (monasteries). In order to achieve the above goals, I will look at possible causes that might affect the relationship between monks and nuns with their families and relatives. Moreover, although not intended, the reasons of renunciation will be discussed in this paper. Different from Buddhist monasteries in other countries and traditions, Taiwanese monasteries can be privately owned by monks, nuns, or laymen. Because of this fact, and because it determines whether monks and nuns will get necessary supports from the monasteries or not, so types of Buddhist monasteries in Taiwan will be discussed, too.

高齡化社會的來臨，增加了台灣的長期照顧需求。在華人家庭傳統上，照顧一直是女性的責任，社會規範與對性別角色的期待也都將照顧工作賦予女性。但隨著婦女勞參率的增加，許多有經濟能力的女性也開始試圖透過將照顧工作「外包」的方式，來移轉自己的照顧責任。從台灣逐年攀升的外籍看護工人數，即可看出此一趨勢發展。在過往母職外包的文獻中，母親將照顧小孩的責任外包出去的同時，會透過各種手段來維持其原有家庭的完整性，以及合理化這些作為，並重新詮釋這些原本被認為該由自己承擔的責任。而這樣的情況，是否同樣會發生在「孝道外包」的情況中？子女／媳婦會怎麼樣去詮釋自己的行為？他們如何定義照顧工作外包後「孝」的意義？ 本研究發現，家庭成員選擇外包照顧工作的過程中，受到子女輩成員間的經濟能力、角色與長輩的情感關係等各種因素所影響，主要的決策者與執行者會由不同的家庭子女輩成員擔任。對於將奉養工作外包給外籍看護的子女／媳婦來說，他們透過將自己的角色轉換成「監督者」或「主導者」，以確保外籍看護維持高品質照顧的方式，來重新定義自己的孝道實踐。「父母在家終老」以及「主導照顧過程」成為孝的核心條件。此外，透過敘述外籍看護的「專業」與「像對待家人」般的良好照顧，來證明他們將長輩的孝道外包是對長輩「有利的」。同時這個利益並不只是對於長輩，聘請外籍看護還有許多對其他家庭成員有利的外溢效果；例如整理家務，煮飯等等。對子女輩成員來說，聘請外籍看護是一個多方考量後，在現今照顧工作逐漸走向市場化下，對整體家庭最具利益的選擇。 / The need for long-term care increases with Taiwan’s aging population. According to the Chinese tradition as well as current social norms and expectations, care work is considered women’s responsibility. However, with women’s increasing participation in the labor force, many financially-abled women started to outsource care work to relieve their responsibility. The rise in the rate of hiring foreign caregivers in Taiwan manifests this trend. Current literature on outsourcing maternal care work has pointed out the ways mothers maintain family intactness and justify their behavior of outsourcing maternal care. Does the same situation happen in outsourcing filial piety? How do sons, daughters and daughter-in-laws justify such behavior? How would they reinterpret the meaning of ‘filial piety’ after sourcing parental care? The study found that the choice of outsourcing parental care work was affected by factors such as children's financial conditions, roles in the family, and relationship with parents. Sons, daughters and daughters-in-law often played different roles of decision makers and managers in outsourcing parental care. For those who outsourced parental care work to foreign caregivers, their roles were changed from 'primary caregiver' to 'supervisor' or 'manager' to ensure that their parents would obtain high quality care. In this way, the meaning and practice of filial piety were redefined. 'Parents living at home till the end of life' and 'quality control of parental care' became the core considerations of filial piety. By emphasizing foreign caregivers' professionalism and their family-like relationship with foreign caregivers, those children who outsourced parent care work justified their choice of outsourcing and claimed that such arrangement was beneficial to parents who were cared for. In addition, the care work provided by foreign caregivers often generated 'spillover effects' for the whole household; not only parents but other family members could also obtain benefits from hiring foreign caregivers. For example, foreign caregivers helped cleaning house, cooking and so on. Consequently, the choice of outsourcing parental care work to foreign caregiver was considered most appropriate for the whole family.

This study examined the relationship of group cohesion among heterogeneous and homogeneous groups on individual treatment outcome of child-parent relationship therapy (CPRT). CPRT is a filial therapy model that targets the parent-child relationship as a means for preventing or improving child and/or family problems. This study included 30 parents or caregivers from 9 groups which met for 10 sessions. Participants qualified for this study if their groups ended with at least 3 group members and 2 leaders, all pretest and posttest data on their child between the ages of 2-11 was completed, and if they attended at least 6 of the 10 sessions. Correlation coefficients, t-tests, and effect sizes were calculated. Results demonstrated no statistically significant differences between pretests and posttests on the Child Behavior Checklist (CBCL) for all 30 participants; however, differences in measured effect (η2) between children identified with borderline and clinical behavior problems and children with normal behavior problems suggest that CPRT is more effective among children who demonstrate significant behavior problems. Perceived and observed group cohesion measurements demonstrated no significant difference at the individual outcome level. This finding suggests that group cohesion may not be related to individual outcome. Although there was no significant relationship between group cohesion and individual outcome for this study, results of the group measurements regarding engagement and group cohesiveness, coupled with previous studies on CPRT effectiveness, suggest that CPRT should be utilized in homogeneous groups.

This study was designed to determine the effectiveness of the 10-week filial therapy model as an intervention for Native American parents and their children residing on the Flathead Reservation in Montana. Filial therapy is an approach used by play therapists to train parents to be therapeutic agents with their own children. Parents are taught basic child-centered play therapy skills and practice those skills during weekly play sessions with their children. The purpose of this study was to determine if filial therapy is effective in: 1) increasing parental acceptance of Native Americans residing on the Flathead Reservation of their children; 2) reducing the stress level of those parents; 3) improving empathic behaviors of those parents toward their children; 4) changing the play behaviors of children with their parents who participated in the training; and, 5) enhancing the self-concept of those children. The experimental group parents (N=11) received 10 weekly 2-hour filial therapy training sessions and participated in weekly 30-minute play sessions with one of their children. The control group (N=10) received no treatment during the 10 weeks. All adult participants completed the Porter Parental Acceptance Scale and the Parenting Stress Index. Child participants completed the Joseph Pre-school and Primary Self Concept Screening Test. Parent and child participants were videotaped playing together in 20-minute videotaped play sessions before and after the training to measure empathic behavior in parent-child interactions and desirable play behaviors in children. Analyses of Covariance revealed that the Native American parents in the experimental group significantly increased their level of empathy in their interactions with their children. Experimental group children significantly increased their level of desirable play behaviors with their parents. Although parental acceptance, parental stress, and children's self concept did not improve significantly, all measures indicated positive trends. In addition, this study gives rise to questions regarding the suitability of current self concept measurement instruments for Native American children and possible cultural differences in parent stress and parental acceptance.

No description available.

This study explores the changing nature of filial piety in contemporary society in rural China. With the economic, social and political upheavals that followed the Revolution, can 'great peace under heaven' still be found for the rural Chinese family as in the traditional Confucian proverb,"make yourself useful, look after your family, look after your country, and all is peaceful under heaven"? This study explores this question, in terms not so much of financial prosperity, but of non-tangible cultural values of filial piety, changing familial and gender roles, and economic migration. In particular, it examines how macro level changes in economic, social and demographic policies have affected family life in rural China. The primary policies examined were collectivisation, the hukou registration system, marketization, and the One-Child policy. Ethnographic interviews reveal how migration has affected rural family structures beyond the usual quantifiable economic measures. Using the village of Meijia, Sichuan province, as a paradigmatic sample of family, where members have moved to work in the cities, leaving their children behind with the grandparents, the study demonstrates how migration and modernization are reshaping familial roles, changing filial expectations, reshuffling notions of care-taking, and transforming traditional views on the value of daughters and daughters-in-law. The study concludes that the choices families make around migration, child-rearing and elder-care cannot be fully explained by either an income diversification model or a survival model, but rather through notions of filial piety. Yet the concept of filial piety itself is changing, particularly in relation to gender and perceptions about the worth of daughters and the mother/ daughter-in-law relationship. Understanding these new family dynamics will be important for both policy planners and economic analysts.

The different reactions of parents to the discovery that their children had ADD/ADHD has an effect on the primary relationship established between mother and child. This is essential in the later involvement, experience and meaning attribution of the child with respect to all subsequent relationship formation on the child's journey towards his ultimate target, namely self-actualisation. It was felt that psychological intervention could help parents to bond, communicate with and relate to their children without experiencing negative feelings which would enhance parental acceptance. In this study, ten mothers were used to participate in an adapted group Filial Therapy programme. This unique therapy involves parents as the primary agents to resolve child-related problems and to encourage children's healthy psycho-social development. Results were positive. The mothers felt that they had formed better relationship with their children. They were empowered with knowledge and coping mechanisms, such as reflective listening, setting limits and providing choices. For the first time they were enjoying their ADD/ADHD children. / Psychology of Education / M. Ed. (Guidance and Counselling)

Made available in DSpace on 2016-04-26T20:25:30Z (GMT). No. of bitstreams: 1 Veronica SPRANGIM.pdf: 714835 bytes, checksum: 2147d9db1053b7cbaac71544c4217959 (MD5) Previous issue date: 2007-05-09 / The objective of this work is to systematize the rules concerning the income tax imposed on the earnings of a legal entity domiciled in Brazil derived from a branch based overseas. To begin with an analysis was made of the rules present in the Federal Constitution, in order to identify the minimum content of the income concept and verification of the compatibility between the Constitution and the pertinent rules contained in the Brazilian Tax Code ( Código Tributário Nacional ). With reference to the structural rule of corporate income tax, we analyzed the calculation basis of the tax, examining at greater depth the negative elements in its composition. Given the need of fixing the content of the vocabulum used in the Federal Constitution for the identification of the elements of the income tax levy event, we resumed the question of the limits imposed on the statutory legislator in the exercise of his taxing power upon producing the institutor laws of this tax, especially in relation to the income , profit , assets and liabilities and legal entity concepts. We verified the existing relationship between the taxpayer and the fact described in the structural rule of income tax on the profits of legal entities, in an effort to identify the limits in the election of the debtor and the corresponding effect on the calculation basis, specifically, in the cases wherein it, the legal entity, applies the material criterion: earn income . We address the case of a legal entity owner of several establishments and the respective legal implication for the purposes of income tax. Finally, always through the application of a systematic method of interpretation, we study the rules that discipline the income earned by a legal entity domiciled in Brazil through a branch based overseas / O objetivo deste trabalho é sistematizar as normas referentes ao imposto sobre a renda incidente sobre os resultados de pessoa jurídica domiciliada no Brasil auferidos através de filial localizada no exterior. Partiu-se da análise das normas presentes na Constituição Federal na busca da identificação do conteúdo mínimo do conceito de renda . Verificou-se a compatibilidade entre a Constituição e as normas pertinentes veiculadas no Código Tributário Nacional. Com referência à regra-matriz do imposto sobre a renda, analisou-se a sua base de cálculo, com aprofundamento sobre os elementos negativos na sua composição. Dada a necessidade de fixação do conteúdo dos vocábulos utilizados na Constituição Federal para a identificação dos elementos da hipótese de incidência do imposto sobre a renda, retomamos o questionamento dos limites impostos ao legislador ordinário no exercício de sua competência tributária ao produzir normas instituidoras desse imposto, especialmente em relação aos conceitos e conteúdos de renda , lucro , patrimônio , pessoa jurídica .Verificamos a relação existente entre o contribuinte e o fato descrito no antecedente da norma jurídica tributária do imposto de renda sobre o lucro da pessoa jurídica, em busca da identificação dos limites na fixação do sujeito passivo, bem como, refletimos sobre a manipulação nessa escolha e o correspondente efeito na base de cálculo, especificadamente, nas hipóteses em que ela, pessoa jurídica, realiza o critério material: auferir renda . Abordamos a hipótese de pessoa jurídica titular de diversos estabelecimentos e a respectiva implicação legal para efeitos do imposto sobre a renda. Por fim, sempre mediante a aplicação do método sistemático de interpretação, debruçamo-nos sobre as normas que disciplinam os resultados auferidos por pessoa jurídica domiciliada no Brasil através de filial localizada no exterior

The different reactions of parents to the discovery that their children had ADD/ADHD has an effect on the primary relationship established between mother and child. This is essential in the later involvement, experience and meaning attribution of the child with respect to all subsequent relationship formation on the child's journey towards his ultimate target, namely self-actualisation. It was felt that psychological intervention could help parents to bond, communicate with and relate to their children without experiencing negative feelings which would enhance parental acceptance. In this study, ten mothers were used to participate in an adapted group Filial Therapy programme. This unique therapy involves parents as the primary agents to resolve child-related problems and to encourage children's healthy psycho-social development. Results were positive. The mothers felt that they had formed better relationship with their children. They were empowered with knowledge and coping mechanisms, such as reflective listening, setting limits and providing choices. For the first time they were enjoying their ADD/ADHD children. / Psychology of Education / M. Ed. (Guidance and Counselling)

La trascendencia práctica del tema del régimen jurídico de las joint ventures es indudable. En los Estados miembros de la Unión Europea, y más especialmente en España, las joint ventures remiten a una idea de mayor eficiencia económica, permitiendo a las empresas formar alianzas entre ellas, y así mejorar su competitividad, adaptando sus estructuras a las dimensiones crecientes de los mercados europeos y mundiales.Las joint ventures no están reguladas como tales en ninguna legislación nacional europea. El derecho comunitario se concentra por su parte en el análisis de los efectos de estas operaciones sobre la competencia. Las joint ventures adquieren en la práctica, únicamente, su contenido jurídico.Este estudio tiene por objetivo presentar un análisis a la vez teórico y práctico del régimen jurídico de las joint ventures, intentando definir el "valor añadido" del trabajo del jurista profesional cuando interviene en la creación y el funcionamiento de las joint ventures. La adopción de esta óptica funcionalista permite integrar el análisis de los diversos aspectos jurídicos de las joint ventures, sus estructuras contractuales y societarias así como su tratamiento en derecho de la competencia, que se abordan tradicionalmente en estudios separados, e insistir en la interelación existente entre las diversas ramas del derecho afectadas. Este estudio se concentra esencialmente en las cuestiones planteadas por las joint ventures en el ámbito del derecho de las obligaciones y del derecho societario.El jurista profesional desempeña, en primer lugar, una función de naturaleza organizativa, creando un conjunto de reglas obligatorias (reglas jurídicas) para todas las empresas participantes en la operación, de acuerdo con sus intereses estratégicos. El resultado puede ser, por ejemplo, la conclusión de un simple contrato, la constitución de una AEIE o la de una sociedad de capital. La complejidad de la organización jurídica de la joint venture impide estudiar de manera separada, como dos piezas aisladas, el llamado acuerdo de base de la joint venture por un lado, y la sociedad eventualmente constituida, la llamada filial común, por otro. El hecho de no entender la filial común como parte de un todo unitario y más complejo no permite describir correctamente las especialidades del régimen aplicable a dicha sociedad frente a sociedades constituidas en otros contextos económicos. La organización compleja de las joint ventures se diferencia de otros negocios jurídicos complejos por razón de su finalidad económica específica, la de establecer una alianza entre empresas. Tal como indica el derecho comunitario de la competencia, la joint venture es una operación en la que: (i) participan dos o más empresas independientemente activas en el mercado; (ii) se agrupan recursos necesarios al desarrollo de una actividad económica común en el seno eventualmente, pero no obligatoriamente, de una entidad separada (la llamada empresa común"); (iii) las empresas participantes ejercen un control conjunto sobre dicha actividad económica común. Estos tres elementos forman el núcleo de la definición de la joint venture en derecho.La cuestión de la validez y eficacia jurídica de los pactos presentes en el contrato complejo de joint venture, cuando implica la existencia de una sociedad de capital, es la que más dificultades plantea. El problema respecto a la joint venture, como respecto a muchos otros contratos complejos, es organizar un discurso sobre el uso de la libertad y sus consecuencias en el ámbito del derecho de sociedades.Mientras el jurista profesional organiza la joint venture, atrae también la atención del legislador sobre las necesidades jurídicas de las empresas que deciden "aliarse" en el seno de una joint venture. Los pactos presentes en los contratos complejos de joint venture no dependen únicamente del contenido del derecho aplicable a la sociedad "filial común" por ejemplo, sino también de la creatividad de los juristas profesionales. Las finalidades a cubrir por el contrato lo serán en regla general mediante combinaciones originales y complejas de mecanismos jurídicos, demostrándose una vez más el papel relevante de la práctica en la formación del derecho. Como consecuencia, puede observarse una tendencia a la flexibilización del derecho aplicable a las sociedades de capital, sobre todo en los países europeos continentales. Esta adaptación del derecho a la realidad práctica se observa también, y de manera significativa, en otras ramas del derecho, como en derecho de la competencia donde el legislador intenta introducir un tratamiento cada vez más pragmático de los efectos producidos por las joint ventures sobre los mercados. El análisis de la organización jurídica de las joint ventures en la práctica demuestra, sin embargo, la falta de utilidad y de oportunidad de una ordenación legal de la joint venture como tal en Europa. Como en el caso de la organización de la empresa, basta con que los operadores "candidatos" a la alianza encuentren en el derecho positivo los legal tools, o instrumentos jurídicos, adaptados a los objetivos económicos legítimos que persiguen ( por ejemplo, diversas formas sociales, la AIE, la UTE, la cuenta en participación etc), y sobre la base de los cuales puedan conservar y reforzar el sentimiento de confianza que necesitan tener en la operación y en su "aliado" para alcanzar con éxito estos objetivos. / This study provides a comprehensive analysis of both practical and theoretical legal issues raised by joint ventures in Europe. In the European Union member states and especially in Spain, joint ventures are viewed as a high efficient strategic operation - allowing alliances between firms, which may improve their competitiveness and adapt them to the growing dimensions of European markets and to the new global economy. Joint ventures are not organised as such by any statute law in Europe. European law focuses on the analysis of the effects they may produce on competition. Joint ventures obtain a legal content only in practice.The aim of this study is to define the "added value" of the practical work of lawyers, when they take part in processes of creation of joint ventures. This question allows to integrate the analysis of different legal aspects of joint ventures - their contractual and corporate structure as well as their legal treatment under competition law - which are traditionally treated in separate studies, and to point out the existence of on-going interfaces between them. This study focuses essentially on the contractual and corporate aspects of joint ventures. Practitioners set up, first of all, mechanisms which are compulsory - i.e. legal rules - for the firms involved in the operation according to their strategic interests. The result may be, for instance, the creation of a mere "contractual joint venture", of an European Economic Interest Grouping, or the incorporation of a "joint venture company". The complexity of the joint venture legal organisation prevents from studying separately the so-called "joint venture agreement" on which is based the operation, and the company which may be incorporated within it. The joint venture company is only a part of a more complex ensemble, which needs to be understood as such in order to be correctly analysed.The complex legal organisation of joint ventures differs from any other complex legal organisations because of its specific purpose, ie. establish a strategic alliance between firms. It aims to organise an operation in which: (i) participate two or more firms independently active on the market; (ii) are gathered the resources necessary to carry out a common business activity, possibly but not obligatory within a separate entity; and (iii) the participating firms jointly control the common business activity. Those three features are at the basis of the legal definition of joint ventures.The question of the legal validity and efficiency of the terms and conditions present in incorporated joint venture agreements is the more problematic one for the practitioners. The main difficulty in relation with joint ventures like in relation with many other complex agreements is to determine the limits of use of contractual freedom in company law.While organising the operation, the practitioners are also drawing the attention of the legislator on the legal needs of the firms willing to enter into alliances. The terms and conditions present in joint venture agreements depend not only on the content of the statute law applicable to the joint venture company for example, but also on the creative skills of the practitioners. The joint venture agreement needs to cover different purposes generally through original and complex combinations of legal mechanisms, proving once again the relevant role of practice in the generation of law.As a result, it is possible to observe a certain "flexibilization" of the rules in company law, especially in continental Europe. This new tendency develops in parallel with the movement observed in competition law towards a more realistic and pragmatic analysis of joint venture effects on the markets.The analysis of the legal organisations of joint ventures existing in practice demonstrates however the lack of necessity for a statutory regulation of this (strategic) operation in Europe. Like in the case of the organisation of a firm, the economic players willing to enter into strategic alliances only need to find in statute law different "legal tools" which may adapt their legitimate economic interests - such as different company forms, the Economic Interest Grouping, the partnership - and on the basis of which they can conserve and reinforce the confidence they need to have in their partner and in the operation in order to achieve successfully their purposes.