关于土地增值税改革的若干思考

土地增值税是我国开征的一个新兴税种。该税种不但有违税收的立法原则 ,而且 ,土地增值额与企业所得税应纳税所得额计算有雷同之处 ,对纳税人同一笔收入有重复计税现象。建议取消土地增值税 ;规范城镇土地使用税 ;发挥市场机制的作用 ,维护合法经营     

关于新词语研究的若干思考

新词语的产生是各种语言的普遍现象，本文明确了新词语的概念内涵，分析了新词语的来源和产生的途径，举例说明新词语的特点，并对新词语和流行语，新词语和生造词这两对容易混淆的概念做了区分，最后提出新词语的规范问题。     

对刑事执法规范化建设的认识与思考

刑事执法规范化建设多年来虽已取得一定成效，但各级、各地公安机关仍存在认识模糊、实践不足的问题。当前，要进一步加强执法规范化建设，就必须对其内涵、体系等基本理论进行研究，对制约执法规范化建设的现实因素进行剖析，并在此基础上，对加强执法规范化建设的基本观念和认识进行讨论，以期达成共识，最终作用于执法规范化建设的具体工作中。     

关于党内民主监督制度化规范化的理性思考

本文按照党内民主监督制度化、规范化的一般要求,提出了党内民主监督制度化、规范化的一般原则,并按照所提出的基本原则对党内民主监督中存在的问题进行了分析,并提出了对策。     

会计准则的国际协调

会计准则的国际协调是会计准则理论的重要研究内容。随着世界经济一体化进程的加快,国际经济交流与合作日益频繁,作为国际商业语言的会计,其国际协调首先在会计准则的协调。目前,会计协调又取得了许多实质性的突破。一套全球通用的会计准则正呼之欲出。一旦实现,其影响将是深刻而久远的。     

我国警察依法履职免责机制:价值、问题及建构

警察执法需要强制力方能实现,但公众及媒体对警察强制行为的过分解读和关注,法律和制度对警察权“控制有余而保障不足”的现实,使得民警在执法时顾虑重重、压力巨大,直接减损其执法效能和执法积极性。警察依法履职免责机制既能满足保障警察执法权益的需要,也能规范警察执法行为、增强社会管控能力,符合法治建设要求。通过完善相关立法、构建免责机制、设立维权机构和提高警察执法能力,构建具有可操作性的警察依法履职免责机制。     

Usefulness of Forensic Dental Symbols© and Dental Encoder© database in forensic odontology

Abstract: A new universal graphic dental system, Forensic Dental Symbols^©, has been created to provide precision in the construction of dental records, improve standardization, and increase efficiency in dental identification procedures. Two hundred and thirty‐four different graphic symbols representing the most frequent clinical status for each tooth were designed. Symbols can be then converted to a typographic font and then are ready to use in any computer. For the appropriate use, manipulation, and storage of dental information generated by the Forensic Dental Symbols^©, Dental Encoder^© database has been created. The database contains all the information required by INTERPOL Disaster Victim Identification (DVI)‐dental‐forms. To explore the possibilities that Dental Encoder^© offers, an antemortem dental database from a Spanish population of 3920 military personnel had been constructed. Data generated by Dental Encoder^© were classified into sex and age groups. The program can perform an automatic search of the database for cases that match a selected clinical status presented in a single tooth or a combination of situations for several teeth. Moreover, Dental Encoder^© allows information to be printed on INTERPOL DVI‐dental‐forms, or the inclusion of any completed form into any document, technical report, or identification of dental report.     

山西公安“阳光行动”与执法规范化建设

2010年11月山西省公安厅在全省公安机关开展了＂争做阳光警察、争创阳光警队、打造阳光警务＂的＂阳光行动＂,＂阳光行动＂与公安执法规范化建设有着密切的关系,是对山西公安机关执法规范化建设的一次诠释。＂阳光警务＂的核心是执法规范化建设,＂阳光警察＂和＂阳光警队＂是执法规范化建设的根本和保证,严格、公正、文明、规范、廉洁是执法规范化建设的要求。     

Considerations on the ASTM Standards 1789‐04 and 1422‐05 on the Forensic Examination of Ink

Abstract: The ASTM standards on Writing Ink Identification (ASTM 1789‐04) and on Writing Ink Comparison (ASTM 1422‐05) are the most up‐to‐date guidelines that have been published on the forensic analysis of ink. The aim of these documents is to cover most aspects of the forensic analysis of ink evidence, from the analysis of ink samples, the comparison of the analytical profile of these samples (with the aim to differentiate them or not), through to the interpretation of the result of the examination of these samples in a forensic context. Significant evolutions in the technology available to forensic scientists, in the quality assurance requirements brought onto them, and in the understanding of frameworks to interpret forensic evidence have been made in recent years. This article reviews the two standards in the light of these evolutions and proposes some practical improvements in terms of the standardization of the analyses, the comparison of ink samples, and the interpretation of ink examination. Some of these suggestions have already been included in a DHS funded project aimed at creating a digital ink library for the United States Secret Service.     

加强执法规范化建设 推动公安工作科学发展

加强公安机关执法规范化建设,必须树立执法为民理念,为执法工作奠定坚实的思想基础;健全完善工作机制,实现执法规范的科学化、精细化;强化教育培训,提升全警执法素质和水平;强力推进信息化建设,切实发挥对执法的支撑作用;加大监督考核力度,保障公正廉洁执法。