论医疗事故的精神损害赔偿责任

2002年4月公布的《医疗事故处理条例》明确规定,对因医疗事故造成医疗损害的受害人及其亲属赔偿各种医疗费用的同时,给予其一定数额的“精神损害抚慰金”。这在某种程度上解决了一直困挠着在司法实践中是否给予精神损害赔偿的这一棘手问题。以《民法通则》以及最高司法机关发布的相关司法解释的规定为依据,对医疗事故精神损害赔偿的必要性、应遵循的原则、赔偿的范围以及行使请求权的主体等问题进行论述,使《条例》关于保护医疗损害受害人及其亲属的合法权益的规定在社会生活中得以贯彻和实施。     

论非法人组织的税法地位

非法人组织具有税法上的权利能力与行为能力,是重要的纳税主体。但是,非法人组织的法律地位特别是宪法地位与自然人和法人不同,税法可以灵活规定,赋予非法人组织一定的税法地位选择权。非法人组织可以选择成为管道,享受自然人的税法地位,也可以选择成为法人,缴纳法人税,还可以让法人在一定条件下选择成为非法人组织,享受自然人的税法待遇,从而为企业形态创新、激发经营活力创造应有的条件。     

European group taxation-the role of exit taxes

The European Commission’s proposal to establish a Common Consolidated Corporate Tax Base reduces both compliance and administrative costs for European groups. The proposal would replace separate entity accounting with a profit allocation based on formula apportionment. Since formula apportionment rests on the source principle, the group faces an incentive to invest in low tax member states. Residence-based group taxation based on separate entity accounting could be an alternative. The subsidiaries’ profits and losses are attributed to the parent of the group (current inclusion), and the European group’s profit is taxed at the corporate income tax rate of the parent. The parent’s state of residence grants a foreign tax credit. Current inclusion prevents tax distortions regarding the location of investments, if no limitations on the foreign tax credit exist. A serious drawback of residence-based taxation is the incentive to move the group’s headquarter to a low tax member state. At present, this incentive is mitigated by exit taxation. Applicable exit taxation rules, however, most likely infringe upon European law. Rules that conform to European law probably abolish unfavourable liquidity effects upon exit. In net present value terms, however, exit taxes still render it burdensome for the group to move the headquarter to another member state.

Using Named Entities for Computer‐Automated Verbal Deception Detection

There is an increasing demand for automated verbal deception detection systems. We propose named entity recognition (NER; i.e., the automatic identification and extraction of information from text) to model three established theoretical principles: (i) truth tellers provide accounts that are richer in detail, (ii) contain more contextual references (specific persons, locations, and times), and (iii) deceivers tend to withhold potentially checkable information. We test whether NER captures these theoretical concepts and can automatically identify truthful versus deceptive hotel reviews. We extracted the proportion of named entities with two NER tools (spaCy and Stanford's NER) and compared the discriminative ability to a lexicon word count approach (LIWC) and a measure of sentence specificity (speciteller). Named entities discriminated truthful from deceptive hotel reviews above chance level, and outperformed the lexicon approach and sentence specificity. This investigation suggests that named entities may be a useful addition to existing automated verbal deception detection approaches.     

强力取证现象的实体及程序遏制

刑讯逼供罪和暴力取证罪属于酷刑罪。强力取证犯罪的对象和国际公约的规定有差距。《刑法》第247条“致人伤残、死亡”属于注意规定。为遏制刑讯逼供,应确立彻底的非法证据排除规则。《刑事诉讼法》第93条关于犯罪嫌疑人应如实回答的规定,应予删除。强力取证犯罪的证明责任分配和证明标准应有特别规定。强力取证犯罪不宜由同级或本检察院检控。     

言说娜拉与娜拉言说——论五四新女性的叙事与性别

娜拉--新女性形象上男性精英知识分子在面临着各种压力之时想像与设计民族国家以及男性主体的主要符码,言说娜拉成为五四男性精英知识分子重要的文学议题;现代女作家--现实中娜拉的自我言说是精英女性知识分子建构女性主体和探索人生意义的重要途径.女作家的创作表现了对各种既定规范的突围、颠覆,同时也昭示了在内外压力之下,现代知识女性对女性自我主体构想无奈的修改与放弃.中国现代男女作家对新女性的叙述既呼应又对照,他者叙述与自我陈述形成了潜在的对话与抗衡,共同描绘与设计着娜拉--中国现代知识女性的天涯路程.     

The mouse that trolled: the long and tortuous history of a gene mutation patent that became an expensive impediment to Alzheimer's research

This case study presents the tale of the academic discovery of a rare mutation for early-onset Alzheimer''s disease that was patented by a sole inventor and licensed to a non-practicing entity (NPE), the Alzheimer''s Institute of America (AIA). Our aims are (1) to relate this story about patents, research tools, and impediments to medical progress, and (2) to inform ongoing debates about how patents affect research, disposition of university inventions, and the distribution of benefits from publicly funded research. We present an account of the hunt for Alzheimer''s genes, their patenting, assignment, and enforcement based on literature, litigation records and judicial decisions. While AIA''s litigation eventually failed, its suits against 18 defendants, including one university, one foundation, and three non-profit organizations were costly in court years, legal fees, and expert time. Reasons for the failure included non-disclosure of co-inventors, State laws on ownership and assignment of university inventions, and enablement. We discuss the policy implications of the litigation, questioning the value of patents in the research ecosystem and the role of NPEs (“patent trolls”) in biotechnological innovation. The case illustrates tactics that may be deployed against NPEs, including, avenues to invalidate patent claims, Authorization and Consent, legislative reforms specifically targeting NPEs, reforms in the America Invents Act, and judicial action and rules for judicial proceedings. In the highly competitive research environment of Alzheimer''s genetics in the 1990s, patents played a minor, subordinate role in spurring innovation. The case produces a mixed message about the patent system. It illustrates many mistakes in how patents were obtained, administered, and enforced, but, eventually, the legal system rectified these mistakes, albeit slowly, laboriously, and at great cost.     

莱布尼茨道德哲学预定和谐体系的理论阐释

莱布尼茨道德哲学奠基于预定和谐体系的形而上学理论之上,道德哲学研究必须首先阐明预定和谐体系理论。"实体表现世界"原理是理解莱布尼茨实体之间相互交通的新体系的关键所在。莱布尼茨将每一个实体与上帝建立了一个永恒的关系,而实体之间既相互独立又彼此和谐。由此,实体与实体、实体与上帝就形成了一个完全和谐一致的体系。实体之间的关系也适用于心灵与身体。莱布尼茨对他所提出的预定和谐体系的可能性进一步加以证实。     

Schumpeter's economic theory and the dynamic accounting view of the firm: neglected pages from the Theory of Economic Development

Abstract

The first English translation of some of Schumpeter's (1926) pages of the Theory of Economic Development is presented. These neglected pages are remarkable because they significantly add to Schumpeter's masterpiece on a number of issues concerned with accounting, law and economics of the firm. They show that Schumpeter considered understanding the firm, together with innovation, as important scientific problems. Schumpeter doubts the explanatory value of proprietary entrepreneurship and provides an early justification of the dynamic entity view of business activity generated by the firm as a becoming concern. He discusses its implications for understanding issues of economic organization and corporate governance, and suggests some theoretical insights concerning business capital and money under conditions of real dynamics and complexity. The doors opened by Schumpeter indicate that money and accounting are fundamentally coupled as complementary institutions in framing and shaping the economic and monetary process of the firm as an enterprise entity.