法律责任规范下我国退休模式转化初探

法律责任规范是以法律权利规范和法律义务规范为生存条件的,随着我国经济社会发展,人均寿命延长,退休年龄也应该适当延长.实行柔性退休制度进行模式化转换.现有法定退休制度属于"义务模式",应向柔性延长退休年龄的权利模式转化.     

浅议新《会计法》对我国经济建设的作用

简述了新<会计法>产生的必要性、增补的内容、对会计和单位负责人法律责任的规范.提出了会计人员和单位领导等都应认真学习、贯彻执行新<会计法>的建议.     

建设工程设计产品的法律责任

本文从建设工程设计的角度，把分散在法律、法规、政府行政规章、制度和办法中的有关规定。按设计产品形成过程中企业经营者、设计从业人员、设计产品所涉及的法律责任加以归纳整理。形成建设工程设计产品的法律责任，为有关人员学习法律法规提供一个便捷的途径。     

会计外部行为环境与会计职业道德建设

会计工作者在提供信息或鉴证服务的过程中,除了必须将本职工作置于法律、法规的约束和规范下,还必须具备与其职能相适应的职业道德水准。建立健全会计职业道德规范体系,提高会计职业素养和执业质量。净化会计行为环境,不是光靠会计职业界的努力能做得到的,还要有赖于社会各方面的变革与协调。     

加强会计控制防范采购风险

财政部印发的《内部会计控制规范一基本规范(试行)》(下面简称《基本规范》)和《内部会计控制规范--货币资金(试行)》等系列会计控制规范已陆续颁布试行。结合有关法规制度，本文拟结合工作实践谈谈自己对加强会计控制、减少采购风险，也即如何完善采购与付款的会计控制     

浅议我国商业秘密的保护

商业秘密作为一种十分重要的无形财产,在21世纪这-知识经济时代越来越受到人们的关注.商业秘密法律制度的起源,远可以追溯至古罗马时期,古罗马法禁止第三人诱使奴隶主的奴隶泄露主人有关商业事物的秘密,并明确了法律责任,但作为现代意义上的专门法律制度,商业秘密法律制度乃以19世纪英国衡平法为开端.     

侵权归责原则概述

"归责是指归咎法律责任的根源,即决定某人时某种法律现象在法律价值判断上是否应承担法律责任."关于这一问题有不同的观点.在此,笔者就各主流观点做一个归纳总结,并结合<中华人民共和国侵权责任法>的立法实践谈一下自己的看法.     

黄金深海开采有了法律指针

正自2016年5月1日起,《中华人民共和国深海海底区域资源勘探开发法》(下称《深海法》)将实施,标志着中国黄金深海开采有了法律指针。2016年2月24日,十二届全国人大常委会第十九次会议对深海海底区域资源勘探开发法草案二次审议稿进行了分组审议。2016年2月26日,十二届全国人大常委会第十九次会议表决通过了《深海法》。该法是第一部规范中国公民、法人或者其他组织在国家管辖范围以外海域从事深海海底区域资源勘探、开发活动的法律。该法共分7章,涉及勘探开发、环境保护、科学技术研究与资源调查、监督检查、法律责任等内容。《深海法》在总则中提到:"国家制定有关深海海底区域资源勘探、开发规划,并采取经济、技术政策和措施,鼓励深海科学技术研究和资源调查,提升资源勘探、开发和海洋环境保护的能力。"这意味着,随着这部法律的颁布实施,将促进中国深海科技能     

药物临床试验中的法律关系现状

从药物临床试验的准备到实验完毕整个过程出发,研究每阶段双方的职责与法律关系,进一步的明确各阶段各方所需承担的法律责任.     

视同销售会计处理浅析

视同销售在流转税和所得税中有不同的规定视同销售的会计处理需要同时满足会计准则和税收法律的相关规定.对一些特殊业务进行正确的账务处理需要以税收法律和会计准则的正确理解为前提.本文通过对与视同销售有关的法律进行引用、阐述,并结合视同销售的相关业务进行分析、会计处理,并进行例示,以供同行参考.     

The inference of accident liability from the accident record.

Under the assumption of unchanged liability after the occurrence of an accident, the distributions of accident liability in groups can be broken up into probable component distributions of liability for subgroups with different accident records. It is shown that the component distributions have the same form as the total distribution if the latter is of Type III. Accident records have some validity as indicators of accident liability, but relative certainty that particular persons have high accident liability can be achieved only for that small number of cases whose accident records include a large number of accidents. Quantitative examples are given. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Psychotherapists' legal responsibility to third parties: Does it extend to alleged perpetrators of childhood abuse?

Although psychologists generally have a legal duty only to their patients, some courts have created a duty to third parties who have been accused of child abuse. The authors review those cases and conclude that it is too soon to discern whether they represent aberrant decisions precipitated by unusual circumstances or whether they present an ominous liability trend. The authors argue that this expansion of the duty to this class of persons is contrary to the public interest. Recommendations are made to psychologists to minimize the likelihood of being sued by an aggrieved third party. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Liability issues in child abuse and neglect reporting statutes.

For nearly 30 years, psychologists have relied almost exclusively on child abuse and neglect reporting statutes to understand the legal duty to report child maltreatment. Although these statutes go far in delineating the contours of reporting requirements, mandated reporters may further their understandings of their duties through knowledge of judicial interpretation of these statutes. Accordingly, this article reviews the liability provisions found in the 50 states' child abuse and neglect reporting statutes and summarizes relevant court findings. Courts seem motivated by 2 key considerations, namely, that statutes should be interpreted broadly and that states' interests in such reporting is compelling. These opinions offer practical guidance as well as information relevant to the debate on how these reporting statutes should be reformed. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

侵权责任法中的因果关系简析

对于法律因果关系的认定问题，历经多年争论出现了条件说、原因说、相当关系说、法规目的说等多种理论。若采用条件说，把法律价值判断转入对过错的认定当中，使得侵权责任的构成要件清晰明了，能够处理好过错与因果关系的关系，且操作起来也较其它学说更为方便，有利于司法实践的进行。在认定因果关系之后，还可以通过过错来对侵权责任予以限制。     

浅析产品质量和产品质量责任

面对当今激烈的市场经济,提出产品质量及其地位和作用,分析了提高产品质量落实责任的几个方面,要求强化产品质量责任意识,促进产品质量上新水平。     

会计集中核算和分散核算的比较与选择——以建筑施工企业为例

以建筑施工企业为例,对企业存在众多非法人单位或部门采用会计集中核算和分散核算进行比较,并提出企业在选择会计工作组织形式时需要考虑的因素。     

Clinical risk management of the rapid-cycling bipolar patient

Important clinical-legal issues surround the management of patients with rapid-cycling bipolar disorder (RCBD). An increased risk of liability exposure may exist for improper diagnosis and treatment, lack of informed consent, inadequate assessment of the risk of violence toward self and others, and failure to monitor the patient. Practice guidelines may facilitate defensive practices by psychiatrists, which can increase the risk of liability. Clinical risk management combines professional expertise and knowledge of the patient with an understanding of the legal issues governing clinical practice to provide good care to patients and only secondarily to limit legal liability. A working understanding of the legal issues surrounding patient care in general and the RCBD patient in particular should provide more comfort and wider latitude in helping these difficult-to-treat patients.     

会计信息失真及防治措施

近年来，企业存在大量会计信息失真现象，具体表现为原始凭证失真、会计核算失真、会计报表失真等。究其原因，涉及到会计行为主体、会计监督、会计环境等诸多方面。应从规范会计信息的过程、加强会计法制化建设、提高会计人员素质、健全会计信息的监督体系等方面入手，防范与治理会计信息失真，以适应社会主义市场经济对会计工作的新要求。     

对建设广西锰业人才小高地的思考

在广西人才小高地建设与管理过程中,如何采取各种有效措施吸引人才、培养人才、留住人才,使人才在合适的岗位上发挥最大限度的作用是值得我们思考的问题。对锰业人才小高地的建设现状、面临的问题及挑战进行了分析,对今后的发展提出了思路及对策,以期促进锰业人才小高地的发展。     

Important implications for psychologists of the Americans with Disabilities Act: Case in point, the patient who is deaf.

Increased implementation of the Americans With Disabilities Act of 1990 (ADA), which empowered persons who have disabilities, has begun in earnest with recent federal court action. Three legal opinions have far-reaching implications for psychologists whose practices include disabled clients. These implications are especially true for those psychologists who are most likely to work at least occasionally with deaf, hard-of-hearing, or otherwise disabled individuals. However, ADA court decisions also apply to psychologists in group practices and managed care corporations. In this article, these legal opinions are reviewed. The authors consider the implications of the decisions on psychologist practitioners, with special emphasis on their legal responsibilities to deaf clients and on liability and related malpractice concerns. The authors also consider the profound impact of these decisions on deaf and hard-of-hearing individuals in need of psychological services. (PsycINFO Database Record (c) 2010 APA, all rights reserved)