医疗侵权过错的证明困境及其对策

在医疗侵权诉讼中,证明被告医疗机构存在医疗过错存在很大的困难。根据原有的司法解释,我国对医疗侵权案件实行过错推定,即要求被告医疗机构对自己不存在医疗过错负证明责任。但《侵权责任法》改变了这种做法,改为原则上要求患者对医疗机构存有医疗过错承担证明责任。新规定不符合国际惯例,其实施可能会带来严重的社会问题。目前,我国对医疗侵权宜继续实行过错推定制度,即对医疗过错实行证明责任倒置;待时机成熟时,建立医疗侵权无过错责4-2制度。     

Transfer Pricing in Transition Economies: Evidence from Ukraine

Faced with possibilities and challenges of doing business under different regulatory regimes, transnational corporations have developed a number of transfer mechanisms to take advantage of profit maximization opportunities. Transfer pricing is a transfer mechanism widely used by transnational corporations. Implications of transfer pricing for profitability and the need for transfer pricing regulation are well understood by national governments, which is reflected in the fact that more than 60 governments have introduced some form of transfer pricing controls. Transfer pricing is a challenging issue for transition economies as their transfer pricing regulatory systems are less mature than those of developed countries. The authors have initiated an empirical study on transfer pricing strategies in the Ukrainian market. In addition, the national regulatory regime for transfer pricing was evaluated compared to international best practices. This article is an attempt to draw attention of the research community and Ukrainian policy-makers to transfer pricing issues in Ukraine.      

我国企业对外直接投资涉税法律问题研究

中国企业对外直接投资的发展离不开税法的支持。分析我国企业对外直接投资涉税法律制度的现状,指出我国《企业所得税法》还存在很多不足,严重阻碍我国企业对外直接投资的长足发展。在对我国企业所得税法进行理论分析和借鉴发达国家经验的基础上,从促进企业“走出去”发展的角度,提出完善我国企业对外直接投资税收法律制度的建议。     

对医疗侵权诉讼中实行举证责任倒置的思考

根据最高人民法院《关于民事诉讼证据的若干规定》,对由医疗行为引起的侵权诉讼,医疗机构应就医疗行为与损害结果之间不存在因果关系及不存在医疗过错承担举证责任。分析医疗侵权诉讼中的举证责任倒置制度;指出我国的举证责任倒置制度有待进一步完善。     

The Effects of Nursing Home Placement on the Perceived Levels of Caregiver Burden

Providing care for an aging parent can be one of the most fulfilling life experiences for an adult child. It can also be one of the most exhausting physically, emotionally, and financially. A caregiver experiences psychological and emotional changes when their dependent parent or spouse is placed into formal care. This research project uses the Montgomery Borgatta Caregiver Burden Scale, amended with a questionnaire, in a self-administered, anonymous survey to explore perceptions of caregiving burden before and after the nursing home placement periods. This research showed that numerous factors influence caregivers' perceptions of burden and the quality of relationships among family members.     

A Bayesian Evidence Synthesis for Estimating Campylobacteriosis Prevalence

Stakeholders making decisions in public health and world trade need improved estimations of the burden‐of‐illness of foodborne infectious diseases. In this article, we propose a Bayesian meta‐analysis or more precisely a Bayesian evidence synthesis to assess the burden‐of‐illness of campylobacteriosis in France. Using this case study, we investigate campylobacteriosis prevalence, as well as the probabilities of different events that guide the disease pathway, by (i) employing a Bayesian approach on French and foreign human studies (from active surveillance systems, laboratory surveys, physician surveys, epidemiological surveys, and so on) through the chain of events that occur during an episode of illness and (ii) including expert knowledge about this chain of events. We split the target population using an exhaustive and exclusive partition based on health status and the level of disease investigation. We assume an approximate multinomial model over this population partition. Thereby, each observed data set related to the partition brings information on the parameters of the multinomial model, improving burden‐of‐illness parameter estimates that can be deduced from the parameters of the basic multinomial model. This multinomial model serves as a core model to perform a Bayesian evidence synthesis. Expert knowledge is introduced by way of pseudo‐data. The result is a global estimation of the burden‐of‐illness parameters with their accompanying uncertainty.     

Tax evasion and emotions: An empirical test of re-integrative shaming theory

Shaming can be either of two types, shaming that becomes stigmatization of the offender and favors his exclusion from the community, or shaming that is followed by forgiveness and reintegration of the deviant. Here we test experimentally these aspects of shaming theory with a repeated tax-payment game, in which the shaming “ritual” consisted of displaying the evader’s picture in addition to charging monetary sanctions. Results show that when cheating is made public and the contravener is not successively reintegrated, the total amount of cheating is significantly increased compared to when cheating is made public but publicity is immediately followed by reintegration. The former condition is associated with more intense negative emotions related to cheating. This suggests that the employment of a social shaming mechanism may be an effective, albeit very sensitive, tool in the hands of policy makers.     

Impact of Caregiver-Receiver Relationship Quality on Burden and Satisfaction

ABSTRACT

The purpose of this study was to investigate, through an interview process, both the burden and satisfaction of the caregiving relationship between female primary caregivers and female care-receivers living in the same home. The ten cases were families involved in a caregiver/care-receiver shared-residence situation of at least one year's duration. The primary method of data collection was semi-structured interviews.

The results of the qualitative approach called for a reversal of perspective. The intent was to examine how burden and satisfaction impacted the caregiver-receiver relationship quality. However, it was the quality of the relationship between the caregiver and care-receiver which distinguished low burden and high satisfaction.     

从社会负担到社会责任--论苏南乡镇企业所承担的社会责任

企业承担一定的社会责任是现代企业制度的一个重要特征,同时也是企业立足社会、服务社会、发展自我的关键性因素.改制以前的苏南乡镇企业虽然在形式上承担了许多社区内的公共负担,但是,这是社区政府与乡镇企业所有人主体的重合,而非源于企业的内在动力.所以,实践中出现了对让苏南乡镇企业承担过重社会负担的批评.改制以后,在新的形势下,我们应当重新认识苏南乡镇企业所应当承担的社会责任.