试论注册会计师的审计责任

本文主要论述了注册会计师在从事审计工作中所承担的审计责任,具体分析了注册会计师审计责任的界定及构成要件,剖析了注册会计师审计责任产生的实际原因。在此基础上探讨了现行法规的缺陷,并依据现实情况提出了具体对策。     

假冒注册商标罪司法认定中若干问题的解读

假冒注册商标罪是我国知识产权刑事保护体系中的重要罪名。随着我国市场经济的快速发展,知识产权领域的犯罪日渐增多,其中通过假冒他人注册商标进行犯罪的现象尤为突出。为了在司法实践中正确区分罪与非罪,应当注意从“同一种商品”、“相同商标”、“使用”、“情节严重”等多个方面厘清假冒注册商标罪的认定标准。     

论驰名商标的反淡化保护

淡化行为是一种现代商标侵权。为满足驰名商标发展的内在要求，顺应国际潮流，我国应加强对驰名商标的反淡化保护，借鉴各国商标反淡化立法的成功经验，建立比较完善的商标反淡化法律制度，对淡化行为依法打击，从根本上遏制和消灭商标淡化行为。     

论商标档案信息资源的开发利用

论文分析了商标档案的种类，探讨了商标档案信息资源的价值，重点阐述了商标信息资源的现代化管理及开发利用方式。     

浅析虚报注册资本罪的若干问题

虚报注册资本罪是1997年刑法新增的一个罪名,我国刑法规定其犯罪手段包括使用虚假证明文件或者采取其他欺诈手段,笔者认为应只为使用虚假证明文件。虚报注册资本罪与虚假出资罪、抽逃出资罪尽管有一定的相似之处,但其区别又是十分明显的。关于虚报注册资本罪与诈骗罪的关系以及虚报注册资本罪的犯罪形态问题应该具体分析,不能一概而论。     

农业转移人口市民化微观决策机制研究?

借鉴成本收益理论,基于农业转移人口市民化意愿和经济理性的微观视角,构建我国农业转移人口市民化微观决策机制理论模型,并根据在重庆进行的实地调查数据进行实证检验。研究表明：农业转移人口在城市就业创业收入及其社会网络、文化程度以及农业生产成本和农村建房成本与转户迁移人数正相关,而城市劳动力素质、城市住房价格、城市日常生活开支与转户迁移人数负相关。农业转移人口在城市稳定就业后,根据转户迁移的收益与成本评估进行市民化决策,只有收益大于成本时才进行转户迁移;否则会继续“流而不迁”或返回农村。因此,仅仅拆除城乡户籍制度的藩篱并不能促成农业转移人口的快速市民化,还必须有效提高农民转户迁移的收益,并降低其成本。     

论非法制造、销售非法制造的注册商标标识罪

非法制造、销售非法制造的注册商标标识罪是个被理论界忽视的罪名,然而,该罪在司法实务方面存在许多疑难问题,如本罪的行为对象、实行行为、主观方面、罪数等问题,以及如何认定"情节严重".本文对这些问题进行了初步探究,期望对司法实务有所启发.     

Profile and Motivations of Registered Whole-Body Donors in Turkey: Istanbul University Experience

Little is known regarding the profiles of whole body donors in Muslim majority countries where donation is scarce. Therefore, this study aims to profile registered donors in Turkey by means of a survey. The explored data could be used to improve ongoing campaign efforts and ethical practices such as commemoration services. Registered donors of the donation programs at the two faculties of medicine of Istanbul University were compared with the national population and a cluster analysis was performed to reveal any concealed sub-groups. Data from 188 respondents were analyzed. The majority of registered donors were married (42%), male (65.4%), aged over 50 years (76%), held a tertiary education degree (49.7%), and were irreligious (58.5%). Cluster analysis revealed two groups with significantly different educational levels, marital statuses, and religious choices. Regarding whether their bodies could be used for education or research, the majority (64.5%) of the respondents left the decision to the anatomy department. Similarly, 73.8% approved indefinite use of their organs, body parts and/or skeletons. The respondents were also willing to share their medical history (94.2%) and personal information (81.6%) if needed. Motivational themes for body donation including usefulness, impermanence, religion, awareness, and kinship were devised after a thematic analysis. Among the respondents, 56.5% were registered organ donors and 63.3% were frequent blood donors. The results of this study provide data that may help revising informed consent forms, developing and implementing thanksgiving ceremonies, and selecting additional targets for supporting body donation campaign activities such as organ and blood donation units.     

谈商标的翻译

商标作为一种特殊的语言符号，它不仅承栽着所属商品的信息，还涉及两种语言的历史文化、宗教传统因素。但是，在商标翻译中还存在一些问题，只有在参照商标翻译原则下，选用合适的翻译方法，才能做好商标翻译工作。     

浅析名牌与专利、商标制度的关系

名牌经济是市场经济和世界经济全球化发展的必然要求,技术和传播是形成和维系名牌的两个重要因素,具有核心作用,因而必须受到法律的保护。在市场经济条件下,专利制度和商标制度是一种重要的法律资源。专利制度保障了名牌在一定时期内技术上的先进性和独特性,使其有别于其他企业的同类产品,为形成和保持名牌打下坚实的基础;商标制度可以对名牌的传播起到防止假冒和反假冒的强制约束作用,并以此维护该名牌与消费之间的特殊关系。