情境教学法在原始凭证实训阶段中的运用

原始凭证作为整个账务处理的初始环节起着极其重要的作用和地位。无论手工处理,还是电算化处理,对待原始凭证的处理都是一样的,即自行整理、分析、提炼经济业务。实训阶段所要解决的核心问题就是＂见票就知业务＂,这势必要求引入情境教学法才能有效的完成实训任务。本课题组从原始凭证的分类入手,将情境教学法分别运用于外来原始凭证和自制原始凭证两类常见实训业务中,总结和归纳出指导教师的经验和方法。     

Age determination of ballpoint pen ink by thermal desorption and gas chromatography-mass spectrometry

Two main approaches can be used for determining the age of an ink: indirect dating and direct dating. Indirect dating is based on the chemical analysis of an ink followed by comparison with known samples in a reference collection. The collection should contain information about the inks including the market introduction dates. This approach may allow for an anachronism to be detected. The second concept is based on measuring ink components that change with age. The analysis of solvents in ballpoint inks may be a useful parameter for determining the age of ink on paper. In a previous study, the authors demonstrated that thermal desorption of ink directly from paper, followed by chemical analysis using gas chromatography-mass spectrometry (GC-MS), is a promising procedure for characterizing ink-binder resins and solvents. Preliminary tests showed that monitoring the evaporation of ink solvent from ink on paper is not a suitable method for ink dating. Thermal analysis of ink on paper in two steps revealed that fresh ink releases a relative amount of solvent at a certain low temperature in a defined period of time, which decreases as the ink ages. As a consequence, this relative amount of solvent released at a certain low temperature, and its decrease with time, can be used to estimate ink age. This age-dependent parameter was studied in 85 different inks ranging in age from 1 week to 1.5 years. It was found that some inks showed a significant decrease of this parameter up to an age of several months, and that the aging process can be monitored within this period. For other inks, however, the age-dependent parameter decreases relatively fast, e.g., within a few days, to a constant level, which can be too fast for casework. Based on these results, a general procedure for assessing the age of ballpoint pen inks on paper was developed.     

Identification of colorants in pigmented pen inks by laser desorption mass spectrometry

Pigments are rapidly replacing dyes as colorants in pen and printer inks, due to their superior colors and stability. Unfortunately, tools commonly used in questioned document examination for analyzing pen inks, such as TLC, cannot be used for the analysis of insoluble pigments on paper. Laser desorption mass spectrometry is demonstrated here as a tool for analyzing pigment-based pen inks. A pulsed nitrogen laser can be focused onto a pen stroke from a pigmented ink pen on paper, and positive and negative ions representative of the pigment can be generated for subsequent mass spectrometric analysis. Targeted pens for this work were a set of Uni-ball 207 pigmented ink pens containing blue, light blue, orange, green, violet, red, pink, and black inks. Copper phthalocyanine was identified as the pigment used to make both blue inks. A mixture of halogenated copper phthalocyanines were identified in the green ink. Unexpectedly, the pink ink was found to contain a red pigment, Pigment Red 12, treated with a mixture of water-soluble dyes. Each sample yielded ions representative of the pigments present.     

Identification and dating of the fountain pen ink entries on documents by ion-pairing high-performance liquid chromatography

A novel approach for the identification and dating of the fountain pen ink entries on paper has been established by ion-pairing high-performance liquid chromatography (IP-HPLC). Twelve black and six red fountain inks have been collected, and their ink entries have been prepared by drawing lines on paper. The chromatographic conditions for separation of their dye components after extraction with solvents were optimized. Under the optimized conditions, the 18 fountain pen inks were differentiated individually by comparing the number of detectable main or minor dye components, and the relative peak intensities of each component. The ink entries were artificially and naturally aged, and the analysis results showed that the ink dye components were significantly decomposed when exposed to UV or fluorescent light compare to those of inks stored under natural condition. The changes of the relative peak height for the dye components were linearly related to the aging time, especially under natural aging conditions. The degradation characteristics of the dye components under different aging conditions provide scientific evidences for dating of the suspicious fountain pen ink entries on document.     

盟书--春秋时代特殊的法律文书

盟书是我国古代的一种应用文体,随着会盟制度的兴盛而繁荣起来,其应用与创作在春秋时代达到了顶峰。从盟书的写定、结构、保存与援引来看,盟书是春秋时代的一种特殊的法律文书,具有规范行为、监督各方践履相关协约的作用。     

Determining Line-Crossing Sequences Between Laser Printing and Writing Pen Using Coaxial Light

Determining the application sequence of hand-written pen ink and printer toner lines has attracted significant interest in questioned document examination. This study uses coaxial light to determine line-crossing sequences, with intersections observed under a VSC600 forensic document workstation and a Leica M205A Stereo-microscope. Results show that reflected light at intersections and color contrast between intersections and nonintersections was observed when a hand-written ink line passes over a toner line, while a toner line passing over a written line appeared dull, with no color contrast. The procedure was tested under a range of conditions, such as types of writing pens and laser printers, the writer, and writing pressure, with the latter playing an important role in the evaluation. To validate the results, a 90% detection rate and 98% accuracy rate were achieved from 50 samples of blind testing, which is more effective than optical microscopy.     

司法解释场域的“央地矛盾”及其纾解——以“地方释法”为中心的分析

在以统一法制为目标的法律解释体制下,最高司法机关供给的司法解释资源无法满足地方司法机关的释法需求,构成了司法解释场域的“央地矛盾”.为了缓解供需矛盾,地方司法机关开始自发转向“地方释法”,试图以发布地方释法文件的方式实现司法治理效果.中央虽对“地方释法”持禁止态度,但制定的相关规制规范却过于宽松,未能起到应有的限制作用...     

略谈公安文书分类的基本方法

公安机关按照不同的工作部门,适应不同的公安工作需要,产生了不同种类的公安文书。正确区分公安文书的种类,对于文书的撰写、运转,提高工作效率,具有十分重大的意义。     

公文著作对国家行政机关公文讲解存在的不足

目前各类公文著述对国家行政机关公文讲解存在某些错误或不足之处。公文著述解释国家行政机关公文必须扣紧《国家行政机关公文处理办法》 ,吃透相关公文的规定 ;注意《办法》规定的适用范围     

公安文书写作规律与技巧研究

公安机关奖惩性公文的写作规律和技巧。写作奖惩性公文,首先要选择文种;其次,嘉奖令、奖惩性决定和嘉奖批评性通报写作上有其共同的规律。法定公文与刑事法律文书写作特点有不同;此外,不管是向上级汇报工作、反映情况、答复上级的询问,还是向上级请求指示、批准事项,亦或是答复下级的请示事项,所使用的文种和行文要求都不同。最后,刑事法律文书写作所揭示的规律,完全可以用来指导治安法律文书的写作,当然,它们两者之间也有许多不同。