表见证明在学生人身伤害事故诉讼中的适用

表见证明是依据一般的生活经验法则来推定待证事实的存在与否,不涉及实体法上的规定,只是在诉讼中对经验规则适应的评价。在学生人身伤害事故中引入表见证明,可以减轻当事人的举证责任,保护弱势学生一方的合法权益,也有利于法官正确认定案件事实,提高了诉讼效率。在诉讼中,法官也要充分保障学校对表见证明提出反证的权利。     

我国人身性监护职责法律界定的若干思考

人身性监护职责的法律界定是追究监护责任、切实保护被监护人权益的前提。通过对我国人身性监护职责的立法和司法现状的分析，可以探究我国人身性监护职责界定的特点和存在的问题，进而提出我国的人身性监护职责界定必须处理好人身性监护职责与财产性监护职责、成年人监护职责与未成年人监护职责的关系，并尝试探讨人身性监护职责的具体内容和类型。     

Ethics on the Web: Applying Moral Decision-Making to the New Media

This paper examines the advent of the Web as a critical media tool in the promotion and sale of goods to consumers and the ethical questions it raises that are issues of public policy. We examine four traditional ethical rationales that guide organizational decision-making – utilitarianism, distributive justice, moral rights of man and relativism, further characterized as "ends-based", "equity-based", "rules-based" and "comparison-based" rationales – and we apply them to four moral dilemmas attributed to the proliferation of dot.com companies as they relate to consumer welfare. We find that ethical rationale in the New Media is largely non-existent, and where it exists, it is primarily reactive and driven by utilitarian or relativistic reasoning. We attribute this condition to the newness of the industry and to its economic context, representing, as it does, many characteristics embodied in the concept of the "perfect market." We offer some remedies to improve ethical conduct by e-business.     

论网络环境下的隐私权侵权责任

随着网络技术的广泛应用,网上侵犯隐私权的现象时有发生。本文分别对网络内容提供者和网络服务提供者的隐私权侵权责任加以分析,进而提出建构我国网络环境下隐私权侵权责任的相关制度的立法建议。     

美国个人理财服务及对我国的启示

个人理财行为是社会经济发展到一定阶段的产物,个人理财需求的出现促进了个人理财服务市场的产生。我国应借鉴美国个人理财服务发展的经验,培育和开拓国内个人理财服务市场,可从以下方面入手:开展国民理财教育,改变我国居民过于保守的理财观念;完善风险控制机制,加强监管;突破经营分业困境,创新理财产品;培养专业人才、构建良好服务体系等。     

Social Security and personal saving: 1971 and beyond

Feldstein (1996, 1974) reported that Social Security in the U.S.A. reduced personal saving (“saving”) in 1992 (1971) by $416 ($61) billion. I reestimate his life-cycle consumption specification using data from the latest NIPA revision, correct his calculations, and find that the implied reduction in 1992 (1971) saving is now $280 ($22) billion, 48% (16%) of actual net private saving, with a standard error of $114 ($14) billion. If structural breaks around WWII and the 1972 Social Security amendments (which raised real per capita SSW by 22%) are allowed, and the market value of Treasury debt included in the specification, the reduction in 1971 and 1992 saving attributable to Social Security is at most 0.55 times its standard error, and 12% of net private saving. I then reestimate the preferred specification of Coates and Humphreys (1999), allowing for these structural breaks and relaxing other restrictions. The implied effect of Social Security on saving is again statistically zero. First version received: September 2000/Final version received: September 2001 RID="*" ID="*"  I thank Les Oxley for pointing out that correcting for AR(1) residuals is not a categorical imperative but a cultural relative, in which case common factor restrictions are crucial.     

论个人所得税的二元课税模式

由于综合个人所得税制在理论基础和实际征管方面都存在着难以克服的困难,发端于北欧国家的对劳动所得适用累进税率而对资本所得适用比例税率的二元个人所得税制就成为一种较为现实而理想的模式,在国际上正得到日益广泛的支持。我国近年提出的综合与分类相结合的个人所得税制模式近似于二元所得税制,应当作为个人所得税改革的长远目标,但还需对具体制度安排进行恰当的设计。     

论高校学生教育管理工作的有效性

随着高校的扩招,大学生人数日益增加,使学校的教育管理工作面临更高的难度。辅导员是高校学生教育管理工作的主体,要有效提高教育管理的工作,辅导员必须明确工作目标,树立良好工作原则,认真贯彻落实以下四点:培养学生自我管理和自我教育的理念,提高学生自我教育和管理的能力;坚持以理服人和以情感人的教育原则,使学生真正服从管理;重视班级文化和宿舍文化的建设,培养充满人文关怀的校园氛围;增强辅导员自身的人格魅力,增强教育管理工作的实效。     

司法公正观新议——人身危险性进入司法领域对传统公正观念的冲击

人身危险性是量刑的重要根据之一。对具体犯罪人适用轻重不同的刑罚时,必须在考虑行为的社会危害性的基础上,充分考虑行为人的人身危险性。这不仅是实现特殊预防的刑罚目的的需要,而且是实现量刑公正的需要,人身危险性是量刑公正的调节器。人身危险性进入司法领域造成的"同罪异罚"必将严重冲击传统的司法公正观念。     

对我国个人所得税若干问题的思考

目前我国个人所得税及征管存在诸多问题,本文试图通过分析我国个人所得税的现状以及存在的问题来提出相应的措施和建议。