BACKGROUND: Acute aortic dissection(AoD) is a hypertensive emergency often requiring the transfer of patients to higher care hospitals; thus, clinical care documentation and compliance with the Emergency Medical Treat...BACKGROUND: Acute aortic dissection(AoD) is a hypertensive emergency often requiring the transfer of patients to higher care hospitals; thus, clinical care documentation and compliance with the Emergency Medical Treatment and Active Labor Act(EMTALA) is crucial. The study assessed emergency providers(EP) documentation of clinical care and EMTALA compliance among interhospital transferred AoD patients.METHODS: This retrospective study examined adult patients transferred directly from a referring emergency department(ED) to a quaternary academic center between January 1, 2011 and September 30, 2015. The primary outcome was the percentage of records with adequate documentation of clinical care(ADoCC). The secondary outcome was the percentage of records with adequate documentation of EMTALA compliance(ADoEMTALA). RESULTS: There were 563 electronically identified patients with 287 included in the final analysis. One hundred and five(36.6%) patients had ADoCC while 166(57.8%) patients had ADoEMTALA. Patients with inadequate documentation of EMTALA(IDoEMTALA) were associated with a higher likelihood of not meeting the American Heart Association(AHA) ED Departure SBP guideline(OR 1.8, 95% CI 1.03–3.2, P=0.04). Male gender, handwritten type of documentation, and transport by air were associated with an increased risk of inadequate documentation of clinical care(IDoCC), while receiving continuous infusion was associated with higher risk of IDoEMTALA.CONCLUSION: Documentation of clinical care and EMTALA compliance by Emergency Providers is poor. Inadequate EMTALA documentation was associated with a higher likelihood of patients not meeting the AHA ED Departure SBP guideline. Therefore, Emergency Providers should thoroughly document clinical care and EMTALA compliance among this critically ill group before transfer.展开更多
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including ...The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.展开更多
提单的所谓物权凭证性质在中国长期存在争议,其实质是大陆法系所称提单的物权效力,系指交付提单与交付货物具有相同效力,由此可以满足货物物权变动的生效或对抗要件。英美法系认为提单是一种document of title,而大陆法系主要法域普遍...提单的所谓物权凭证性质在中国长期存在争议,其实质是大陆法系所称提单的物权效力,系指交付提单与交付货物具有相同效力,由此可以满足货物物权变动的生效或对抗要件。英美法系认为提单是一种document of title,而大陆法系主要法域普遍均有提单物权效力的规定,长期以来形成了代表说、严格相对说、绝对说、物权效力否定说等较为稳定的学说。两大法系均认可提单代表货物的拟制占有或谓间接占有,提单的转让由此代表了货物占有的移转,但持有提单本身并不代表享有货物的所有权等物权。“提单代表货物”只是一种强调提单象征意义的简略表述。提单的物权效力在中国现行法下尚无明文规定,但具有作为习惯补充适用的空间,且《民法典》第598条也从买卖合同的角度提供了一定依据。提单交付对于货物所有权变动而言属于现实交付,而提单质押则应认定为权利质权。提单表征的货物拟制占有属于间接占有。提单电子化对物权效力的主要影响,应是如何对无形的电子提单认定占有。《海商法》修订应对提单的物权效力作出明确规定。展开更多
This essay discusses the impetus of modern information technology to document delivery service,introduces the electronic document delivery mode in Australia,and elaborates the importance,necessity and feasibility of b...This essay discusses the impetus of modern information technology to document delivery service,introduces the electronic document delivery mode in Australia,and elaborates the importance,necessity and feasibility of building up electronic document delivery systems in the libraries in China.展开更多
文摘BACKGROUND: Acute aortic dissection(AoD) is a hypertensive emergency often requiring the transfer of patients to higher care hospitals; thus, clinical care documentation and compliance with the Emergency Medical Treatment and Active Labor Act(EMTALA) is crucial. The study assessed emergency providers(EP) documentation of clinical care and EMTALA compliance among interhospital transferred AoD patients.METHODS: This retrospective study examined adult patients transferred directly from a referring emergency department(ED) to a quaternary academic center between January 1, 2011 and September 30, 2015. The primary outcome was the percentage of records with adequate documentation of clinical care(ADoCC). The secondary outcome was the percentage of records with adequate documentation of EMTALA compliance(ADoEMTALA). RESULTS: There were 563 electronically identified patients with 287 included in the final analysis. One hundred and five(36.6%) patients had ADoCC while 166(57.8%) patients had ADoEMTALA. Patients with inadequate documentation of EMTALA(IDoEMTALA) were associated with a higher likelihood of not meeting the American Heart Association(AHA) ED Departure SBP guideline(OR 1.8, 95% CI 1.03–3.2, P=0.04). Male gender, handwritten type of documentation, and transport by air were associated with an increased risk of inadequate documentation of clinical care(IDoCC), while receiving continuous infusion was associated with higher risk of IDoEMTALA.CONCLUSION: Documentation of clinical care and EMTALA compliance by Emergency Providers is poor. Inadequate EMTALA documentation was associated with a higher likelihood of patients not meeting the AHA ED Departure SBP guideline. Therefore, Emergency Providers should thoroughly document clinical care and EMTALA compliance among this critically ill group before transfer.
文摘The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.
文摘提单的所谓物权凭证性质在中国长期存在争议,其实质是大陆法系所称提单的物权效力,系指交付提单与交付货物具有相同效力,由此可以满足货物物权变动的生效或对抗要件。英美法系认为提单是一种document of title,而大陆法系主要法域普遍均有提单物权效力的规定,长期以来形成了代表说、严格相对说、绝对说、物权效力否定说等较为稳定的学说。两大法系均认可提单代表货物的拟制占有或谓间接占有,提单的转让由此代表了货物占有的移转,但持有提单本身并不代表享有货物的所有权等物权。“提单代表货物”只是一种强调提单象征意义的简略表述。提单的物权效力在中国现行法下尚无明文规定,但具有作为习惯补充适用的空间,且《民法典》第598条也从买卖合同的角度提供了一定依据。提单交付对于货物所有权变动而言属于现实交付,而提单质押则应认定为权利质权。提单表征的货物拟制占有属于间接占有。提单电子化对物权效力的主要影响,应是如何对无形的电子提单认定占有。《海商法》修订应对提单的物权效力作出明确规定。
文摘This essay discusses the impetus of modern information technology to document delivery service,introduces the electronic document delivery mode in Australia,and elaborates the importance,necessity and feasibility of building up electronic document delivery systems in the libraries in China.
