护理行为与潜在的法律责任

目的 探讨护理工作中护理行为与潜在的法律责任。方法 通过对护理行为中常见的护理缺陷进行分析。结果 护理缺陷常存在于语言交流、基础护理、护理技术操作等方面根据护理行为缺陷是否产生严重后果来决定当事人是否承担相应的法律责任。结论 护理人员要有高度的责任心，精湛的业务知识．并严格执行各项规章制度，准确地执行医嘱，杜绝护理缺陷．

国际污染地块责任追究经验及对我国的启示

基于污染地块的责任范畴,分析了我国污染地块责任追究的现状,针对法律不足、"污染者付费"原则的两难、无差别原则存在弊端、共同侵权责任如何分摊、责任追究举证难,以及环境损害社会填补体系不健全等问题,以责任追究和责任转移制度较为完善的美国、澳大利亚和部分欧洲国家为例,剖析国际污染地块追责体制的先进经验,提出对我国污染地块的政策建议,包括尽快颁布土壤污染防治单行法、明确污染地块责任的社会化属性、实现污染责任追究差异化以及建立全国污染物监控预警系统等,以期对我国污染土地的责任认定提供借鉴。

我国商业银行环境法律责任省思

商业银行天然担负环境法律责任之要求。如其在贷款发放中,因未尽环境法律责任,如银行盲目逐利而松懈自身应尽的贷前审查、贷中管理等异物,造成贷款企业使用所贷款项进行生产而造成环境污染,应当依法承担环境侵权责任,即为商业银行环境法律责任。本文从对环境法律责任的概述出发,以银行业社会责任和注意义务两个角度深刻阐述其产生之根源,后借鉴国外环境法律责任制度的构建方式,以美国和英国为典型国家进行相关介绍,最后结合我国当前商业银行环境法律责任制度存在的多项不足,提出自己的应对策略。完善的法律制度将成为商业银行履行环境法律责任的根本保障。

科学开展企业兼并购中的环境尽职调查

环境尽职调查是评估企业兼并购及剥离过程中环境风险和责任的科学方法,是将环境和社会等因素纳入到投资决策流程中的有效手段,对于企业主动规避和降低环境风险具有重要意义。环境尽职调查的步骤至少包括第一和第二阶段环境现场评估,通过资料审阅、现场勘查、相关方访谈、采样验证等多种形式进行。科学地开展环境尽职调查,有助于加强HSE合规性管理,避免HSE违规给公司带来经济损失。

Cost Accounting, Ethical Accountability, and Accounting Principles

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.