论注册会计师责任体系的规范

我国注册会计师职业发展面临立法相对滞后的问题,随着《中华人民共和国注册会计师法》修订工作的开始,对行业管理、执业范围、组织结构、法律责任等方面的理论探讨已经提上日程。本文以立法的背景为参考,分析现有注册会计师法律责任体系的不适性;从法律责任功能的界定、法律责任体系的构建、法律责任鉴定机制的完善以及行业发展的立法对策等方面提出初步构想。     

Neighborhood Effects and Compensation for Property Value Diminution

This paper analyzes the legal issues surrounding defendants' liability for property value diminution caused by stigma from environmental contamination. The courts, law review articles, and public policy analyses are in disagreement over how to handle stigma damages. This paper argues that a reasonable risk of contamination is not required for a nuisance claim if community effects, which were caused by the contamination, are present. The authors then turn to issues regarding the level of damages and propose a methodology for measuring compensation that is based on a guaranteed sales price. This methodology is applied to the RSR smelter in Dallas, Texas.     

试析期刊出版者与编辑、作者的著作权关系——兼论期刊出版者的著作权

期刊属于典型的汇编作品,因而其具有双重的著作权主体,即作品作者和期刊出版者,而期刊能成为独立的作品,又是由于编辑的创造性劳动,使得期刊又具有职务作品的属性。同时,由于期刊是在原作品的基础上产生的,期刊著作权的行使对原作品又存在依附性。     

农村宅基地使用权性质探析

宅基地使用权是我国特有的一种用益物权制度.关于该项权利的性质,学界的主流观点是宅基地使用权属于地上权.如果把农村宅基地使用权的性质界定为地上权,将不得不在该制度内部创设许多例外,这样就破坏了地上权制度本身的完整性.相较于地上权而言,宅基地使用权在立法目的、权利的构成等方面更接近于人役权,可以借鉴大陆法系上的人役权中的用益权理论.完善我国宅基地使用权制度.     

Resuscitation measures and petechial thymus hemorrhages in sudden infant death

In 45 cases of sudden infant death syndrome (SIDS) in which unsuccessful attempts at resuscitation had been made and in 21 cases without attempted resuscitation, systematic histological investigations were carried out on the thymus. In these investigations, petechial hemorrhages were detected in 82% of the cases with attempted resuscitation and in 76% of the cases without attempted resuscitation. The histological distribution pattern of the petechial thymus hemorrhages did not differ notably between the two groups. The pattern of findings indicates that the hemorrhages had already developed during the death agony and that the typical histological distribution pattern with an increased occurrence of petechial in the cortical zone was altered by massive attempts at resuscitation in individual cases.     

PRIME MINISTERS AND THE COMMONS: PATTERNS OF BEHAVIOUR, 1868 TO 1987

Since 1868 nineteen Prime Ministers have answered parliamentary questions, made statements, given major speeches, and intervened in debates in the House of Commons. This article presents a comparative and quantitative analysis of PMS' behaviour patterns on these four dimensions. Key findings include: the importance of 1940 as the critical break between a traditional and a modem form of parliamentary activity, in which Prime Ministers make fewer contributions to Commons proceedings altogether, fewer speeches and far fewer interventions in debates than in the pre-1940 period, but more statements; the emergence of question time as the absolutely dominant form of prime ministerial activity in the Commons, especially from the mid-1970s onwards; and the distinctiveness of Thatcher's minimalist Commons activity, when set against other post-1940 PMs.     

Toxicological findings in a multi-drug death involving propoxyphene, caffeine, phenacetin, acetaminophen and salicylate

The toxicological findings of a multi-drug related fatal poisoning are described here. A 35-year-old Caucasian male found dead on the kitchen floor was a known user of abused drugs and had been taking aspirin alone or in combination with phenacetin and caffeine for the relief of joint pains. The gross examination of the organs at autopsy revealed slight grooving of the uncus and various stages of necrosis in the renal papillae. Histological examination confirmed the gross appearance of pulmonary congestion and edema, cerebral edema and interstitial nephritis of the tubules. Toxicological evaluation of the blood and urine samples disclosed the presence of propoxyphene (51 and 250 mg/l), salicylate (185 and 2750 mg/l), caffeine (16 and 37 mg/l), and phenacetin (9.6 and 20 mg/l). Furthermore, acetaminophen also was present in the plasma (54 mg/l) and urine. A gas liquid chromatographic method for simultaneous analysis of phenacetin and caffeine utilizing a nitrogen phosphorus detector was proposed.