Sudden death following foreign body entrapment in the esophagus]

Case report about a 53 year old man, suffering from sudden suffocation, caused by inflammatory laryngeal edema following a foreign body traping in the esophagus with consecutive abscess and phlegmona of the esophageal wall.     

互联网经济对美国商标法中外国语商标之冲击

由于互联网的出现与普及,使得来自任何国家的信息、资料和图象现在都能从任何其他国家获取,而且货物和服务的跨国界流动也比以前更加便捷和快速。新经济中,市场地、地理及货物原产地的传统概念必须与此相适应并发生变化。在这种真正的国际电子空间中,跨国界网址的大量出现,对传统概念的商标或服务商标提出了重大     

A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule

This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, specially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation.      

Family and tax registers in the Aegean Islands during the Ottoman period

This article examines types of tax registers that provide a picture of families in the Aegean Islands during the Ottoman occupation. Numerical data from the islands of Andros, Myconos, Syros, Serifos, and Patmos are emphasized. Accounts by travelers and Roman Catholic priests and other documentation of that time are also examined. The article attempts to verify the reliability of data from the registers regarding family size, number of households, the possibility of household sharing by more than one family, and number of household heads. Records of personal taxes (ispence, or poll tax) indicate that the families on the islands during the 17th and 18th centuries had only a few members. Exact data cannot be derived because the communities attempted to redistribute taxes according to their own needs rather than following official Ottoman orders. Similar indirect information is derived from another kind of register that recorded the transfer of taxpayers' properties. The number of houses for some islands seems to have steadily increased although the number of family shares did not. This phenomenon may be linked to the status of ownership of immovable property, the horizontal property that was applied, and the nonexistence of cohabitation of extended families. Another issue concerns the number of widows in the tax registers. This large number does not correspond to the family status of these women but rather to tax practices exercised by the communities and participation of these women in the economic and social life of the islands.     

Isolated myocarditis as a cause of sudden death in the first year of life

A series of three cases of isolated myocarditis, presenting as sudden death in infancy, occurred over a period of 3 months. This prompted a review of the autopsy records of the Children's Hospital of Winnipeg. Over a period of 40 years, 24 cases of isolated myocarditis were traced from 3196 autopsies. Most (21 of 24) cases of isolated myocarditis occurred in infants less than 12 months of age. In 16 of the infants there were either no antecedent clinical signs (sudden deaths), or a short clinical history of less than 24 h duration. Heart weights, however, were greater than the 99th percentile of published normals in three infants and above the 95th percentile in a further 16 infants. Areas of hypertrophied fibres were seen even in infants with a short history. These latter findings suggest that a latent phase of myocarditis may exist. The responsible pathogens were identified very rarely, due to a lack of suspicion of the existence of myocarditis, and it is suggested that samples of myocardium should be submitted for virologic examination in all cases of sudden death in the first year of life.     

Deterrence and tax treatment of monetary sanctions and litigation costs

The tax treatment of monetary sanctions and litigation expenditures varies across legal jurisdictions and time. The effects of these different tax regimes – particularly, on crime deterrence – have not been fully explored. Instead, legal intuitions in court decisions and legislative reforms are found. This paper explores the effects of these tax regimes. It shows that our common intuitions are sometimes misguided, since we tend to ignore cross-effects between crime and litigation. For example, contrary to commonly held views, it is shown that non-deductibility of monetary sanctions may increase the level of crime, if litigation expenses are deductible. In addition, if deductibility of legal expenses depends only on a successful trial outcome, this may also increase amounts spent on litigation and time allocated to crime. As this paper shows, however, a complete deductibility regime, under which both monetary sanctions and litigation expenditures are deductible, maintains the pre-tax levels of crime and litigation expenditures for risk-neutral offenders. The paper further explores the effects of different tax reforms.     

一起分娩死亡引起医疗纠纷的思考

案情患者黄某,女,38岁。因第二次妊娠于2003年5月18日上午9时30分步行入院待产。患者告诉医生孕2产1,曾做过心脏与卵巢肿瘤手术,医生听了胎心,摸了胎位后建议患者先试产,必要时行剖宫产,患者表示同意,于是住了院。当天上午10时30分,护士给患者吃了蓖麻油炒蛋进行催生,准备试产,之后又抽了血,并要求患者下午2时30分以后不再进食,下午3时30分左右,患者告诉医生和护士腹痛,随后疼痛时间延长。下午4时20分护士把患者送往待产室,医生听了胎心音,认为需做剖宫产,患者及家属同意并签字。下午6时15分至7时5分进行了剖宫术,手术顺利,剖出一活男婴,晚7…     

一起分娩死亡引起医疗纠纷的思考

患者黄某，女，38岁。因第二次妊娠于2003年5月18日上午9时30分步行人院待产。患者告诉医生孕2产1，曾做过心脏与卵巢肿瘤手术．医生听了胎心，摸了胎位后建议患者先试产，必要时行剖宫产，患者表示同意，于是住了院。当天上午10时30分，护士给患者吃了蓖麻油炒蛋进行催生．准备试产，之后又抽了血，并要求患者下午2时30分以后不再进食，下午3时30分左右．患者告诉医生和护士腹痛．随后疼痛时间延长。下午4时20分护士把患者送往待产室，医生听了胎心音，认为需做剖宫产．     

The emergence of the Islamic trust

The Islamic trust, governed by both the laws of the jurisdictionunder which it is written and by Shari'ah law, has become apopular financial and devolution planning vehicle for assetsheld by Muslims. This article examines how these trusts havedeveloped.     

论信托法的源流

一、罗马法的“遗产信托” 最初的信托发生在古代罗马法.罗马法中的信托只限于“遗产信托”.这和发源于中世纪的近代英国信托制度和已普及两大法系国家的现代信托制度虽有共同的地方,但远不如它们趋于成熟和完备的程度,笔者认为罗马法中的“遗产信托”还只能被认为是信托制度的萌芽状态.……     

西部开发中利用外资的几个法律问题的宏观透析——以WTO(世贸)相关法律制度为基准

一、引论 新旧世纪交替之际,党中央、国务院审时度势、高瞻远瞩地提出并部署了西部大开发战略,这是党和国家紧紧抓住历史机遇和迎接世纪挑战而作出的带有全局性的重大战略决策,也是我国自20年前确定沿海地区开放战略以来在经济发展的地区布局上作出的又一次重大战略性调整。…….     

Hepatic abscess formation and unexpected death: a delayed complication of occult intraabdominal foreign body.

A case of unexpected death in a 65-year-old woman, caused by a migrating foreign body that resulted in multifocal hepatic abscesses, is reported. The foreign body was subsequently identified as a portion of chicken fibula. The prolonged time course of the illness, with relatively nonspecific symptoms and signs, resulted in establishment of the diagnosis only at autopsy.     

An elasticity approach to the analysis of Romanian foreign trade policy during the years of transition

This paper focuses on the effect of exchange rate variations on the economic evolution of a country in transition, facing inflation, output decrease and negative external shocks; the particular case of Romania is considered. The theoretical part is linked to the Fleming-Mundell model for an open economy, but additional assumptions of price mobility and capital immobility are introduced. The usual interest rate versus output graphic framework is switched from one to another, which plots the exchange rate (or real exchange rate) versus output; the author considers that such a representation fits the behavior of an economy in transition towards a market-based system better. A main role, according to this interpretation, is played by the exchange rate elasticities of imports and exports, which influence the images of the equilibria on the goods market and the balance of payment (the IS and BOP curves' slopes). Finally, an empirical analysis is made, as an example, on the Romanian energy imports data series; the attempts to calculate the exchange rate elasticity may be considered as reliable only in the short term. In order to estimate the global exchange rate elasticities of imports and exports, some aggregations of partial sectorial results might be a possible solution. In the Romanian case, the resulting elasticities seem to be lower than for other countries; this poses the question as to the effectiveness of exchange rate policies in managing the Romanian economy.     

关于完善个人所得税法若干重大问题的法律思考

在西方市场经济国家,因个人所得税的主体税种地位及其与人民利益直接相关,个人所得税法的完善与否已被视为一国税制是否成熟的重要标尺之一。在我国,随着改革开放的实施与深入,《个人所得税法》得以于1980年9月颁行,其后又历经1993年10月、1999年8月两次修订,…….     

Deregistration issues in the US for foreign private issuers

The first 150 words of the full text of this article appear below. Key points

• While the passage of Sarbanes–Oxley in the USwas just one of the many causes for the lack of competitivenessof the US capital markets recently, it served to focus the attentionof foreign private issuers in the US on the difficulty and sometimesimpossibility of exiting the US capital markets.
• Unlike manyother jurisdictions, the process of deregistering in the USis distinct from process of delisting. The current rules forderegistration of foreign private issuers focus on the numberof US shareholders, regardless of how or where those shareholderspurchased their shares. In addition, foreign private issuers,were subject to complicated rules for counting US shareholders,and deregistration often would only suspend (not terminate)their reporting obligations.
• As a result of pressure from foreignprivate issuers, the SEC proposed new rules at the end of 2005to liberalize the existing deregistration regime for foreignprivate issuers. . . . [Full Text of this Article]