The Bahamas: New legislation to accommodate private trust companies ('PTCs')

The existence of private trust companies in the jurisdictionhas, in recent years, become an important factor in attractingclients to that jurisdiction. Although private trust companiesare not a new idea, they have been frequently restricted tothose with a high minimum capital which has not made them worthwhilefor some trusts. The attraction of a PTC is that the settlor can establish hisown trustee as a separate legal person and thereby, probablyin conjunction with beneficiaries, enjoy more involvement inthe trust's administration. The representation of the settlorsand beneficiaries on the board of the directors of the PTC shouldavoid many of the conflicts which might arise between settlorsand beneficiaries and the trustees.     

新会计准则防止上市公司利润操纵的制度优势

本文从我国实施新会计准则体系对提升我国财务信息质量的作用入手,阐明了新会计准则实施的必然性,同时借鉴上市公司利润操纵的行为理论研究结果,通过分析新准则对减值准备及公允价值等利润操纵手段的调整,剖析了新会计准则对防止利润操纵的制度优势.     

法院强制执行拍卖制度的理论基础

我国目前的民事执行现状已经严重影响到法治建设的进程 ,尤其影响了公民对法律的信任 ,若不采取有力措施 ,建立完善、可行有效的强制执行制度 ,就不足以从根本上解决执行难的问题。强制执行应积极回应民事实体法的要求 ,与民事实体法相协调 ,强制执行制度的结构和具体的制度设计 ,应尽量避免与民事实体法的规定发生矛盾和冲突。但我国对强制执行之基础理论的研究尚为薄弱。旨在对强制执行拍卖制度进行理论基础的探究 ,为制定完善的、可操作的强制执行拍卖制度提供理论上的依据。     

Amendment to new regulations enabling exempt private trust companies to be established in the British Virgin Islands

The Financial Services (Exemptions) (Amendment) Regulations,2007 (the ‘Amendment Regulations’) were made bythe British Virgin Islands Cabinet on 27 December 2007.¹ The Amendment Regulations amend the Financial Services (Exemptions)Regulations, 2007² by extending until 31 July 2008 the periodduring which paragraphs (c) and (d) of Direction 7 of the Banksand Trust Companies (Application Procedures) Directions, 1991(the ‘Directions’) apply. The effect     

Mandatory reporting by nurses of child abuse and neglect

Most Australian jurisdictions have mandatory reporting legislation to compel members of selected professional groups, including nurses, to report suspicions that a child has been or is likely to be subjected to abuse or neglect. This article details the legal obligations of nurses in each jurisdiction, and highlights differences between jurisdictions. Problematic features of the laws are identified, including the use of ambiguous concepts like "reasonable" suspicion and "significant" harm. Literature is reviewed to identify what is known about nurses' legal knowledge, actual reporting practice, and the practical problems that arise for nurses in this context. It is concluded that empirical research needs to be conducted, because it is not known if the laws are practically effective, whether nurses have sufficient training in, and knowledge of, their reporting duties, or what factors influence sound reporting. Such research can inform both the development of sound training systems and recommendations for legal reform.     

Financial disclosure by clinical investigators--FDA. Final rule

The food and Drug Administration (FDA) is issuing regulations requiring the sponsor of any drug, including a biological product, or device marketing application (applicant), to submit certain information concerning the compensation to, and financial interests of any clinical investigator conducting certain clinical studies. This requirement will apply to any covered clinical study of a drug or device submitted in a marketing application that the applicant or FDA relies on to establish that the product is effective, including studies that show equivalence to an effective product, or that make a significant contribution to the demonstration of safety. This final rule requires applicants to certify to the absence of certain financial interests of clinical investigators and/or disclose those financial interests, as required, when covered clinical studies are submitted to FDA in support of product marketing. This regulation is intended to ensure that financial interests and arrangements of clinical investigators that could affect reliability of data submitted to FDA in support of product marketing are identified and disclosed by the sponsor of any drug, biological product, or device marketing application. If the applicant does not include certification or disclosure, or both, if required, or does not certify that it was not possible to obtain the information, the agency may refuse to file the application. FDA intends to propose to extend these requirements to submissions for marketing approval related to human foods, animal foods, and animal drugs in a subsequent issue of the Federal Register.     

对一起公证赋予强制执行效力担保合司的思考

一、基本案情当事人方强、镇江市天海砂石有限公司、马鞍山宁致华辉矿业有限公司、楼林盛四方于2008年5月12日向公证处申请办理《还款担保协议书》公证,该协议中约定于2008年5月22日镇江市天海砂石有限公司应向方强还款人民币1500万元,并提供其持有的马鞍山宁致华辉矿业有限公司59％股权质押担保;马鞍山宁致华辉矿业有限公司以外河铁矿采矿权提供质押担保,并承担连带责任;     

一起因信息公开引发的行政复议案件的思考

一次看似平常的换发药师证,由于相关行政机关工作人员的疏忽,致使错误不断叠加,最终导致管理相对人长达近6年时间的上访及申请行政复议,严重影响了卫生行政部门的正常工作。纵观本案,有许多值得反思之处。在以后工作当中,卫生行政部门应当完善信息公开工作制度,严格按照法定程序和方式公开政府相关信息。处置上访事件时,严格依法办事,维护法律尊严。机构分立及合并之时要做好相关资料的交接和保存。切实提高行政机关工作人员的业务素质,完善惩戒机制等方面工作。     

谈当前公安机关执行强制措施存在的主要问题

强制措施的执行直接关系到刑事诉讼活动能否顺利进行和犯罪嫌疑人诉讼权利的保障。本文作者在大量调查研究的基础上,指出了当前公安机关执行强制措施存在的诸多问题,并提出了相应的解决问题的措施。     

Financial disclosure by clinical investigators; correction--FDA. Final rule; correction

The Food and Drug Administration (FDA) is correcting a final rule that appeared in the Federal Register of February 2, 1998 (63 FR 5233). The document issued regulations requiring the sponsor of any drug, including a biological product, or device marketing application (applicant), to submit certain information covering the compensation to, and financial interests of, any clinical investigator conducting certain clinical studies. The document was published with an error. This document corrects that error.     

Rate increase disclosure and review: definitions of "individual market" and "small group market." Final rule

This final rule amends a May 23, 2011, final rule entitled "Rate Increase Disclosure and Review". The final rule provided that, for purposes of rate review only, definitions of "individual market" and "small group market" under State rate filing laws would govern even if those definitions departed from the definitions that otherwise apply under title XXVII of the Public Health Service Act (PHS Act). The preamble to the final rule requested comments on whether this policy should apply in cases in which State rate filing law definitions of "individual market" and "small group market" exclude association insurance policies that would be included in these definitions for other purposes under the PHS Act. In response to comments, this final rule amends the definitions of "individual market" and "small group market" that apply for rate review purposes to include coverage sold to individuals and small groups through associations even if the State does not include such coverage in its definitions of individual and small group market. This final rule also updates standards for health insurance issuers regarding disclosure and review of unreasonable premium increases under section 2794 of the Public Health Service Act.     

Future fear: prenatal duties imposed by private parties.

The national abortion debate, rising drug use and homelessness, and the return to conservatism intersect in the trend which increasingly recognizes fetal rights, often at the expense of women's rights. Pregnant women, as never before, are faced with criminal charges and physical invasions in the name of protection of fetuses. This Note examines the sociological forces creating these situations and suggests better solutions. The Note cautions against the future fear that private parties will claim a legal right to interfere with a pregnant woman's behavior, and illustrates the need to prevent it.     

国际海上货物运输承运人责任基础的强制性发展

国际海上货物运输承运人责任基础的强制性演进,是随着托运人与承运人间谈判势力持续对比变化而发展的,其统一与变革体现了不同历史时期的政策目的与法律价值。航海过失免责的存废,是由各个历史时期的经济发展水平和航海技术状况所决定的,集中反映了承运人责任基础的变化。加重承运人的强制性责任,折中于各国际公约的完全过失责任是社会化班轮运输业的发展趋向,是建立公平的国际经济新秩序的需求。《鹿特丹规则》所确立的承运人责任基础趋向严格化和规范化,顺应了国际航运发展实际,通过承运人责任基础的变革和举证责任再分配或重新安排,以达到新的利益公平与平衡,对于促进航运技术进步和国际贸易均衡发展具有积极意义,对国际航运市场秩序具有重要影响。     

沙土埋压致小肠损伤破裂1例

姚某,男,汉族,41岁.某市西古城镇人,临时工,平素身体健康.2000年6月9日15时许, 餐后不久在本镇一施工工地开挖下水道沟时,突然发生塌方事故,姚某身体处于半卧位状态 ,自乳头以下部位均被埋压在黄沙土中,当即被工友救出,急送某市人民医院治疗.     

沙土埋压致小肠损伤破裂1例

姚某 ,男 ,汉族 ,41岁。某市西古城镇人 ,临时工 ,平素身体健康。 2 0 0 0年 6月 9日 15时许 ,餐后不久在本镇一施工工地开挖下水道沟时 ,突然发生塌方事故 ,姚某身体处于半卧位状态 ,自乳头以下部位均被埋压在黄沙土中 ,当即被工友救出 ,急送某市人民医院治疗。检验及手术情况 :伤后 5ｈ检查 ,生命体征正常 ,全身各处未见损伤 ,腹部平坦 ,未见肠型及蠕动波 ,全腹肌紧 ,全腹压痛 ,有反跳痛 ,肝脾肋缘下未触及 ,叩呈鼓音 ,移动性浊音 (- )。即行剖腹探查 +肠破裂修补术。术中所见 :大网膜下壁包裹 ,行钝性分离 ,提出肠管 ,见小肠有 1.6ｃｍ长…     

Legal issues raised by private review activities of medical peer-review organizations

Increasingly, medical peer-review organizations are entering into contracts with insurance companies and self-insured employers to conduct utilization reviews and quality-of-care assessments. Such private review activities raise new legal issues, requiring analysis of state law as well as federal law. This paper analyzes several of the most important of these legal issues, and suggests some directions for peer-review organizations to take in order to avoid unnecessary legal problems.     

Defects in medical care rendered by private practitioners (or institutions)

Fifty-one conclusions of forensic expert medical committees on criminal and civil cases instituted against private medical institutions and physicians are analyzed. Sixteen expert evaluations concerned dental care, 15 were on cosmetic operations, etc. Flaws in medical care, their causes and consequences are analyzed. Tentative expert evaluation of similar cases is made.