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1.
近年来,随着商业银行金融创新力度的加大,不少新型金融纠纷不断出现。被认为是市场强者的商业银行在纠纷诉讼中的拳证责任有被加重的趋势。本文对举证责任分担规则进行了简要述评,进而剖析商业银行举证责任被扩大化的原因、趋势和影响,并提出了应对策略。  相似文献   

2.
史歌  周平  戴浩霖 《金卡工程》2008,12(12):4-5
本文通过对举证责任倒置的理论基础以及国外举证责任分配情况的分析,对医疗纠纷中举证责任倒置的正确理解进行探讨,并对完善我国医疗纠纷举证责任倒置提出几点建议.  相似文献   

3.
刘文传 《金卡工程》2009,13(9):76-76
本文主要针对我国民事司法实践中对举证责任转移制度存在的误区,法官和当事人应当明确举证责任转移与"谁主张,谁举证"原则的关系和互补性,明确举证责任转移与举证责任倒置的界限,审判实践中法官要正确履行在举证责任转移时的阐明义务.  相似文献   

4.
贵静 《金卡工程》2009,13(11):112-112
举证责任的分配制度是明确一个具体的诉讼案件由谁就何种事实负举证责任,以及在争议的案件事实处于真伪不明的状态时谁应当承受不利的诉讼后果。在不同的诉讼程序中,对举证责任的分配有着不同的规定。本文试从民事诉讼与行政诉讼中举证责任分配制度的异同进行比较。  相似文献   

5.
崔鑫盈 《金卡工程》2008,12(11):47-47
行政诉讼举证责任的概念理论上源于民事举证责任制度,明确其概念是研究举证责任分配规则所要解决的问题和出发点.明确我国行政诉讼举证责任分配的法律规定,从我国今年司法实践的情况来认识我国行政诉讼法规定的举证责任分配方法所面临的挑战,对行政诉讼的证明责任分配原则进行反思.  相似文献   

6.
民事诉讼中举证责任的分配问题在诉讼法中占有重要地位,直接影响案件判决的结果.本文对现行民诉法中“谁主张谁举证”问题、举证责任倒置问题和法院对证据的调查和收集问题进行了探讨,认为这三种举证方式相互结合,形成互补,有利于查明事实真相.同时也对这三种举证方式的不足和运用时应注意的问题进行了分析,以求得民事诉讼中举证责任的分配制度更为完善.  相似文献   

7.
德国税务诉讼采用规范说确定举证责任分配的基本原则,但在税法和财政法院实务中并不拘泥于此,而是按个案以及税法规定的目的,基于与课税要件事实证据的距离对举证责任分配的基本原则予以修正,举证责任在纳税人与税务机关之间分配比较合理,这对完善我国的税务诉讼举证责任制度有积极的借鉴意义。  相似文献   

8.
杨珂 《金卡工程》2008,12(10):19-19
行政诉讼中的举证责任问题,是直接关系到诉讼双方当事人能否胜诉的关键问题.现行行政诉讼立法相对这一制度的规定显得不完善,可操作性差.本文试图从理论的层面,界定和归纳笔者所认同的行政诉讼举证责任的内涵,以及就如何分配举证责任的问题谈几点看法.  相似文献   

9.
赵翠红 《金卡工程》2009,13(7):107-107
随着人们法律意识的增强,医疗纠纷已经成为社会的焦点之一。而医疗损害赔偿诉讼中的举证责任分配问题往往直接关系到诉讼的结果,因此是一个很重要的问题。本文在对举证责任分配的含义进行解读的基础上,对国外医疗损害赔偿诉讼的举证责任分配原则与理论进行了分析,并把它们与我国的举证责任倒置原则进行了比较,希望对我国的举证责任倒置的完善起到一定的作用。  相似文献   

10.
在我国个人所得税征管中,有必要在特定条件下引入纳税人承担举证责任制度。现行税法规定的纳税人提供证据的义务和应纳税额的核定制度,与纳税人承担举证责任规则均不相同。在设置纳税人承担举证责任制度时,为了保护纳税人的利益,应严格限定其适用范围和法律后果。  相似文献   

11.
I.F. Clarke 《Futures》1985,17(2):170-184
With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.  相似文献   

12.
融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.  相似文献   

13.
银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…  相似文献   

14.
Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.  相似文献   

15.
Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.  相似文献   

16.
国家新出台的助学贷款政策,还不过是既有的框架下的局部调整,存在诸多不完善的地方。为此,对国家助学贷款应构建高校与就业单位的“双担保”机制。从长期来看,要构建一个系统有效的“政府部门管理和商业银行运作相结合”、“多层次、多渠道、多方式”、“担保和非担保、贴息和非贴息、市场和非市场运作互相补充”的中国教育金融框架。  相似文献   

17.
在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.  相似文献   

18.
目前江苏省内人民银行各县(市)支行与其市中心支行的网络互联是通过专线经中国电信的x.25分组交换网实现的,没有其它备份线路,一旦线路或路由器出现故障,电子联行、银行信贷登记咨询、货币发行管理等业务系统就不能与中心支行的业务系统实现正常通信,这不仅会影响本行业务工作的正常进行,甚至可能会影响上级行业务系统的正常运行.针对这一问题我们首先想到的解决方法是,购买一个路由器作为备份路由器,再租用一条其它方式的远程连接线路作为备份线路,这样的备份设备费用至少15万~2万元.如果采用Windows 2000 Server(或者Windows NT Server 4.0),使用其免费提供的请求拨号路由服务,就能实现临时应急备份路由.下面对Windows2000的请求拨号路由及其安装配置做一详细说明.  相似文献   

19.
The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.  相似文献   

20.
一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…  相似文献   

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