浅析行政诉讼中的证明责任分配

证明责任,是证明主体为了使自己的诉讼主张得到法院裁判的确认,所承担的提供和运用证据支持自己的主张以避免对于己方不利的诉讼后果的责任.作为三大诉讼之一的行政诉讼,意味着对于被管理者的公民、法人和其他组织的权利的一种保障和补救.考虑到平衡公共权力和个人权利的功能,其证明责任的分配同其他诉讼间存在.本文从分析行政诉讼双方证明责任的承担入手,旨在研究行政诉讼中的证明责任.     

论刑事证明责任承担

本文着重在于介绍刑事诉讼中证明责任由谁来承担的问题，通过分析实际的案例，对现实中存在的对证明责任承担模糊、错误的认识予以澄清，以期达到在实践中能正确适用的目的。     

中国持有型犯罪的证明责任研究

中国的持有型犯罪证明责任问题来源于对持有型犯罪中“不能说明来源（合法）的”或“拒不说明来源与用途的”的立法功能理解。它们是追究持有型犯罪的关联犯罪的诉讼环节中出现的经验事实,被立法者规定为持有型犯罪成立所必须的、一种前提性的附加条件。在规范解释意义上,它们本质上是实体的。持有型犯罪证明责任问题其实是一个伪问题。     

美国司法民事没收诉讼的证明

美国司法民事没收诉讼的证明主要包括证明责任、证明标准和证明对象三项内容。美国民事没收诉讼中的证明责任主要由提出没收诉讼的政府承担,政府应提供充分的证据证明被诉财产应当被没收的事实;其证明标准采用民事诉讼中的"优势证据"的证明标准。美国民事没收诉讼中的证明对象是被诉财产的可没收性,即被诉财产是犯罪收益或者被诉财产是犯罪工具、为犯罪提供了便利的财产或者是卷入了犯罪的财产,并且它们与导致没收的犯罪之间有"实质联系"。     

论海事赔偿责任限制案件中管辖权分配

在我国的海事审判实践中,申请海事赔偿责任限制与设立海事赔偿责任限制基金是两个分别独立的程序,而相对应的管辖权也各自独立,由此需要进一步分析这一制度设置下引起的海事责任限制基金设立、分配以及确权诉讼等程序中的相关问题。     

论公司终止后的社会责任

依照传统公司法理论,公司终止后其法律人格的丧失必然导致其将不再为终止前的侵害行为承担法律责任。但是公司终止后其生产的产品、其造成的环境污染并不随公司终止而立即消失。若依照传统公司法理论,公司终止后的产品责任及环境污染责任因公司终止而责任主体丧失,只能由消费者、社会或他人承担,显然有悖法律的公平和正义。为了保护消费者权益,实现可持续发展,公司应在终止后承担相应的社会责任,相关法律制度应当健全。     

税的统筹分配与地方自治

分税制财政体制作为我国各级政府间财政关系的一种新的制度安排,在促进财政收入增长、强化中央财政能力和地方对中央的依赖程度等方面发挥了积极作用。但是,税的统筹分配作为分税制的部分内容亦对地方财政能力与地方自治有着重大影响。地方自治应以财政责任为核心,自主财政又以税权为中心。提出税权依法合理地分配,不仅有助于做大财政蛋糕,且有利于税的统筹分配这块财政蛋糕。     

论公司法人格否认的责任承担者

一般而言,公司法人格否认制度的适用要件包括主体要件、行为要件和结果要件。主体是法律关系中权利和义务的承担者,其又分为责任的追究方和被追究方,即一方主动要求追究对方责任,而另一方则被动承担责任。在适用公司法人格否认时,主动的一方是因公司法人格被滥用受到损害而有权提起适用公司法人格否认制度的当事人,被动的一方是滥用公司的独立法人人格侵害了对方利益,被对方通过否认公司法人格提出赔偿请求的当事人。     

论审计证据的证明标准

作为一种保证服务,审计服务提供积极保证的基础是源于其实施具体过程后获得的确信状态。处于何种确信状态,审计人员方可确定被审对象是公允表达的呢?这事实上是一个标准问题,本文认为这一标准就是“排除职业怀疑,”同时,这一标准的实现,还依赖一定的程序和具体规范。     

Burden of venous leg ulcers in the United States

Objective:

To estimate the annual incremental per-patient and overall payer burden (2012USD) of venous leg ulcers (VLU) in the US.

Methods:

Beneficiaries with and without VLU were identified using two de-identified insurance claims databases: aged 65+ from a 5% random sample of Medicare beneficiaries (2007–2010: n?～?2.3 million); and aged 18–64 from a privately-insured population (2007–2011: n?～?8.4 million). The index date was selected as the date of a VLU claim with no other VLU diagnoses in the preceding 12 months for the VLU cohort and as the date of a random medical claim for the non-VLU patients. These groups were matched using propensity scores to account for differences in demographics, comorbidities, resource utilization, and costs in the 12 month pre-index period. Medical resource use and costs incurred during the 12 month follow-up period were calculated for both payers. Drug costs and indirect work-loss due to disability and medically-related absenteeism were estimated for the privately-insured sample only. Annual VLU incidence rates were also estimated for both payers.

Results:

Data for 58,672 matched VLU/non-VLU pairs of Medicare and 22,476 matched pairs of privately-insured patients were analyzed. Relative to matched non-VLU patients, VLU patients used more medical resources and incurred annual incremental medical costs of $6391 in Medicare ($18,986 vs $12,595), and $7030 ($13,653 vs $6623) in private insurance ($7086 including drug costs). Compared with non-VLU patients, privately-insured VLU patients had more days missed from work (14.0 vs 10.0), resulting in 29% higher work-loss costs (comparisons significant at p?Limitations:

Findings did not account for out-of-pocket payments or other indirect costs (e.g., lost productivity), and relied on accuracy of diagnosis and procedure codes contained in claims data.

Conclusion:

These findings suggest an annual US payer burden of $14.9 billion.     

中美高等教育收费与居民经济负担的比较研究

美国作为世界上高等教育最为发达的国家之一,其高等教育收费和成本分担模式以及高等教育资助体系对中国高等教育发展有一定的借鉴意义。中国应根据不同地区经济发展水平和不同收入群体制定区别对待的弹性学费标准,并完善学生资助体系,减轻中国居民的高等教育经济负担,为贫困家庭的子女完成学业提供保障,尽可能地保证高等教育的公平性。     

反倾销导向下环境成本的探讨

反倾销不仅仅是单纯的法律问题,也涉及到会计上的纷争。从会计角度看,出口产品的环境成本缺位,是引起反倾销一个不可忽视的原因。为提高应诉反倾销会计举证的有效性,出口企业提供准确、完善的环境成本资料至关重要。为此,可以根据产品生命周期理论来界定环境成本的内容,运用变动成本法与作业成本法相结合的方法进行环境成本核算。     

我国宏观税负构成的分析与调整

宏观税负率是衡量一个国家宏观税负水平高低的一个重要指标，本文结合我国实际情况，充分考虑收收收入及非税收入的共同作用，对我国从1994年以来不断上升的宏观税负水平加以分析。文章以宏观税负的内部构成为出发点，通过回归模型总结出宏观税负上升的内部原因，用以找到进行合理税制调整的方向。     

Burden of illness for patients with non-dialysis chronic kidney disease and anemia in the United States: review of the literature

Objective: To assess the health-related quality of life (HRQL) and economic burden of chronic kidney disease (CKD) related anemia in non-dialysis patients in the United States (US) via literature review.

Methods: MEDLINE, EMBASE, PROQOLID, and Cochrane Library/Renal Group Resources were searched. Studies were appraised for patient populations, disease-specific versus generic HRQL assessments, and type and magnitude of health-related costs.

Results: The treatment costs for CKD patients with anemia compared to those without anemia were significantly higher and were blunted but persistent after controlling for comorbidities and confounders. Intervention with erythropoiesis stimulating agents (ESA) decreased anemia and avoided hospital admissions. Costs were higher when anemia was poorly controlled or untreated. HRQL burden was mainly due to physical limitations and difficulty in ability to perform activities of daily living. Significant positive correlations between increases in hemoglobin levels and HRQL measures were reported.

Conclusions: Although evidence is limited, the economic and HRQL burden of non-dialysis CKD-related anemia is substantial. Under-treatment of anemia may contribute to higher resource consumption and higher costs; however, patient co-morbidities, use of erythropoietin-stimulating agents, and overall management introduce potential confounds. The contribution of anemia to humanistic disease burden is due to a constellation of factors, including physical activity and functional status.     

论水资源费的超额负担

运用哈伯格三角分析了水资源费超额负担的存在以及计量,阐述了其产生的原因,即商品相对价格变化与替代效应。征收水资源费虽然会造成效率损失,但从用水的眼前利益与长远利益角度看,两害相权取其轻,水资源费又不得不征。文章提出了水资源费的优化征收方法,既保证水资源费的征收,又尽可能避免或减少征费超额负担。     

立象以尽意——中国古典诗歌创作范式

＂立象以尽意＂是一个哲学命题,它反映的是存在和表达方式之间的关系。经由哲学领域发展到文学领域后,这一命题对中国古典诗歌创作产生了重大影响,成为古典诗歌创作的范式。诗人们的创作遵循＂言不尽意———立象以尽意＂这一思维模式,从语言之＂象＂、无形之＂象＂、有形之＂象＂三个方面,试图在诗歌中树立起一个大于语言本身的＂象＂,从而来实现＂尽意＂的目的。正是这种创作范式,形成了中国古典诗歌含蓄隽永、意境深远的艺术特征。     

Burden of rotavirus gastroenteritis and potential benefits of a pentavalent rotavirus vaccination in Belgium

Abstract

Objective and Methods: A decision analytic model was built to assess the paediatric rotavirus gastroenteritis (RVGE) burden and potential benefits associated with the introduction of RotaTeq^®? (pentavalent rotavirus vaccine) in Belgium.

Results: In the absence of a rotavirus (RV) immunisation programme, paediatric RVGE was estimated to account for about 5,860 hospitalisations, 1,720 cases of nosocomial infections, 9,410 cases treated by general practitioners/paediatricians (GP/P) and 10,790 cases not seeking medical care for a birth cohort followed up to 5 years of age. Paediatric RVGE was estimated to cost about €9.0 million from the Belgian healthcare provider perspective and €15.3 million to society. Given a 90% RV vaccination coverage rate, the pentavalent RV vaccine would have a high impact on RV burden by preventing more than 4,850 hospitalisations, 995 cases of nosocomial infections, 7,145 cases treated by GP/P and 8,190 cases not seeking medical care, and reduce RVGE costs by €7.1 million from the Belgian healthcare provider perspective and €12.0 million to society.     

论按资分配对按劳分配作用范围的影响

按资分配与按劳分配是分配制度中两种重要的分配方式。二的关系是研究按劳分配与按生产要素分配相结合的重要内容。本将致力于从微观经济学和宏观经济学的新视角分析按资分配对按劳分配作用范围的影响。     

Endogenous schooling and the distribution of the gender wage gap

Previous studies on the gender wage gap have relied on OLS when estimating the wage equations. However, a number of recent studies, devoted to estimating the return to education, have shown that OLS may produce biased estimates for a number of reasons. As a consequence, previous results regarding the gender wage gap may also be biased. In this paper, we first estimate wage equations using a GMM procedure applied to panel data and then investigate the distribution of the gender wage gap. The results indicate that OLS may seriously overestimate the unexplained gender wage gap.First version received: October 2001/Final version accepted: July 2003