论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Observer determination of the make,model, and year of questioned vehicles

Often, criminal acts involving a vehicle are caught on digital video surveillance systems. While potentially useful for an investigation, the recording conditions are typically less than optimal for the extraction of key information for the identification of the perpetrator, such as a license plate. Providing the make, model and year of a questioned vehicle is a common request for examiners, to narrow the field of potential suspect vehicles. This study seeks to compare the performance of a nonpeer-reviewed make, model, and year determination between two separate groups, specifically, trained forensic image examiners and nontrained individuals. Results show that even with varied image capture conditions and quality, the trained forensic image examiners more correctly and completely identified the test group of questioned vehicles make, model, and year.     

基层派出所视频侦查体系构建实证研究

视频侦查已成为公安机关重要的刑侦基础性工作。目前省、市、县、所四级公安视频侦查体系基本建成,而作为基层一线的“所级”视频侦查体系,实践中没有受到足够的重视。应强化派出所层级的视频侦查体系建设,同时,合理协调全社会视频监控系统建设的系统推进,以提升视频侦查工作实战效能。     

司法改革方法论的反思性整合——一个实践理性的视角

在全面依法治国的时代背景下,司法改革的推进需要在实践理性的指导下,通过新的方法论体系来予以重新解读和把握。当下司法改革的方法论面临价值理性缺失、工具理性误区和理论范式失衡的现实困境,需要在问题导向的基础上,借鉴和利用多种社会科学方法,透过多种视角探讨如何认识改革、如何推进改革、如何评价改革,在实践建构中实现方法体系的反思性整合。以"制度化的社会回应型司法"为基本目标,协调价值理性与工具理性的冲突,统合国家治理的实践逻辑与法治的价值逻辑,统筹推进司法制度的改革和构建。     

What do forensic analysts consider relevant to their decision making?

In response to research demonstrating that irrelevant contextual information can bias forensic science analyses, authorities have increasingly urged laboratories to limit analysts' access to irrelevant and potentially biasing information (Dror and Cole (2010) [3]; National Academy of Sciences (2009) [18]; President's Council of Advisors on Science and Technology (2016) [22]; UK Forensic Science Regulator (2015) [26]). However, a great challenge in implementing this reform is determining which information is task-relevant and which is task-irrelevant. In the current study, we surveyed 183 forensic analysts to examine what they consider relevant versus irrelevant in their forensic analyses. Results revealed that analysts generally do not regard information regarding the suspect or victim as essential to their analytic tasks. However, there was significant variability among analysts within and between disciplines. Findings suggest that forensic science disciplines need to agree on what they regard as task-relevant before context management procedures can be properly implemented. The lack of consensus about what is relevant information not only leaves room for biasing information, but also reveals foundational gaps in what analysts consider crucial in forensic decision making.     

祖孙双单亲比对的匹配概率研究

目的推导祖孙双单亲比对的匹配概率(PMGDS)公式,并以随机模拟法进行验证。方法首先,根据定义推导PMGDS的数学公式,依据此公式在19个基因座上计算PMGDS的数值。其次,以随机模拟法设计实验,在19个基因座上计算PMGDS的模拟值。最后,以模拟值对比公式值的方式,对公式进行实验验证。结果研究获得了PMGDS的数学公式,经模拟实验验证显示出良好的符合。结论祖孙双单亲比对的错判概率较低,具有很好的应用价值。     

法医学尸体检验职业防护指南(建议稿)

法医工作者的职业暴露风险极大,案件现场及尸体上的有毒有害物质、高致病性微生物以及利器、骨折等因素均可能给法医带来身心伤害甚至生命危险。随着经济社会发展,法医的工作环境已经较过去显著改善,但是针对个人防护的重视程度仍需提高。近年来公共卫生事件频发,给法医职业防护带来新的挑战,迫切需要借鉴生物安全领域的先进技术和防护理念,以满足新形势下法医工作的需要。本指南立足当前法医职业防护的实际需求,从暴露风险、防护分级、应急处置等角度阐述,希望能为制定法医职业防护相关标准提供参考,以指导法医工作者开展个人防护工作,为提升法医职业化水平和身心健康提供帮助。     

IgE死后生化学检测的研究现状及应用展望

过敏性休克导致死亡的案例在法医学实践中常有发生,然而由于缺少特异的病理形态学指征,导致过敏性休克死亡的法医学鉴定面临一定的困难。IgE作为介导I型超敏反应的关键介质,其死后生化学检测对过敏性休克死亡案例的法医学鉴定具有辅助作用。但在实际应用中,血液等检材常受溶血等死后变化因素影响,尤其我国尸体保存以冷冻为主,溶血程度更加严重,对IgE等生化学指标的检测造成极大干扰。本文就目前IgE死后生化学检测的研究现状、生物学检材的选取及检测方法进行综述,并对现实应用中所面临的问题进行探讨。     

Prevalence of organic gunshot residues in police vehicles

The present study investigated the organic gunshot residue (OGSR) background level of police vehicles in Switzerland. Specimens from 64 vehicles belonging to two regional police services were collected and analysed by LC-MS in positive mode. The driver’s and back seats were sampled separately to monitor potential differences between locations and to assess the risks of a suspect being contaminated by OGSR during transportation to a police station.The results showed that most of the 64 vehicles were uncontaminated (44 driver’s seats and 38 back seats respectively). Up to six of the seven targeted compounds were detected in a single sample, once on a driver’s seat and twice on back seats. The contamination frequency generally decreased as the number of compounds detected together increased. The amounts detected were in the low ng range and less than amounts generally detected just after discharge on a shooter. Our data indicated that detecting a combination of four or more compounds on a police vehicle seat appears to be a relatively rare occurrence. The background contamination observed was most probably due to secondary transfer from police officers (e.g. through recent participation in a shooting session or firearm manipulation) or from firearms stored in the vehicles. The present results might be used as a recommendation to minimize contact of a suspect with contaminated surfaces if OGSR is implemented in routine work in parallel to IGSR analysis.     

Gaughran vs the UK and public acceptability of forensic biometrics retention

This commentary provides a response to the European Court of Human Rights ruling in the case of Gaughran vs the United Kingdom on 13 February 2020. The Court ruled that the indefinite retention of DNA, fingerprints and facial images from all convicted adults was disproportionate. Using data from a survey on public attitudes, we examine the public acceptability of the police retention of forensic biometrics from the population.