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.     

Distribution of the Minutiae in Hypothenar Palm Prints in Slovak Adults: Indications for Personal Identification

Minutiae are small distinguishing features found along every ridge flow, which make each friction ridge print unique. The most common friction ridge prints found at the crime scene are fingerprints; therefore, the most of the minutiae studies are focused exactly on this kind of prints. The authors believe that further examination and enlargement of the palm print database could result in better use of the palm prints for personal identification. We analyzed a total of 160 palm prints from 40 females and 40 males aged between 18 and 70 years from Slovakia. For the evaluation of the minutiae, the area of the hypothenar had to be marked out. The classification of the minutiae used for this study was based on a modified version of the classification system using the total of 13 types of minutiae. The frequency of every minutiae type was calculated and, using the chi-square test with Yates's correction, bilateral and sex differences were assessed. The relationship between the different types of minutiae was examined with Pearson's correlation test. During the initial phases of the identification process, the focus should be on the least common types of minutiae (Y or M and return), which were found not to correlate; thus, their mutual occurrence is random (e.g., overlap—Y or M, crossbar—return, or Y or M—dock). The results of the present study show which specific minutiae types are the most suitable for personal identification. These findings may be beneficial in more effective outcome of the identification process.     

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。     

刑法中的国家工作人员之立法与司法解释评析

刑法中的国家工作人员的界定是长期困扰刑法理论界和司法部门的一个难题。国家立法机关和最高司法机关虽对其作过多次立法解释和司法解释,但却仍然存在内涵不清、外延不明,难予认定的问题。为此,本文对历次刑事立法和司法解释中关于国家工作人员的解释之得失进行了回顾、比较与评析,旨在为准确理解和把握本概念提供有益的思路。     

司法公开的价值与配套制度

随着我国加入WTO,法律制度全球化又一次地提上了议事日程,而司法公开又是我国法律制度全球化的突破口。司法公开的价值主要体现在其与司法改革的三大目标——司法公正、司法效率和司法独立的关系上。目前完善我国司法公开还需要一定的配套制度。     

轻型颅脑损伤ABR的纵向研究

目的　探索轻型颅脑损伤的电生理学指标 ,为早期临床诊断和预后判断以及法医学活体伤害鉴定提供依据。　方法　对相关病例进行脑干诱发电位 (ABR)的动态观察 ,并对结果进行统计学分析。　结果　6 0例轻型颅脑损伤患者伤后 48小时ABR的检测 ,显示主要异常表现为I-III峰间潜伏期的延长 ,说明此类损伤可造成脑干的功能紊乱。同时通过对其中 40例进行ABR追踪检测 ,结果显示大部分患者受伤三个月后脑功能状态恢复正常。　结论　轻型颅脑损伤ABR变化具有一定的特征 ,提示可作为早期临床诊断和预后判断以及法医学活体伤害鉴定的客观依据 ,应引起关注并展开进一步研究。     

中国汉族与日本群体DYFl55S1基因座的遗传多态性

目的探讨Y染色体DYF155S1基因座的遗传多态性及群体间差异。方法 应用MVR-PCR、荧光显谱及DNA序列分析技术,对来自中国群体(北方汉族,64例)和日本群体(43例)男性个体的DYF155S1基因座进行初步分析。结果107例样本共检出了5种重复序列类型,包括新的命名为6型的重复序列,它是在1型的基础上T22A置换所形成,仅存在于日本群体,可作为民族特征性遗传标记。2群体重复序列的排列方式以3134顺序为主,在中国和日本群体中各占73.44％和67.44％,是黄种人的特点。134顺序在中国群体中占第二位,为17.19％,6134排列占日本群体的16.28％。3’端的4型重复序列的平均数目在日本群体为8.8条,明显低于中国群体的12.5条。结论DYF155S1基因座具有非常高的遗传多态性和明显的群体差异。     

山东地区人群9个STR基因座遗传多态性及频率调查

应用AmpFISTRProfilerPlus试剂盒及377型测序仪对山东地区200例无关个体血样进行了9个STR基因座多态性及频率调查,经X2检验,9个基因座基因频率均符合Hardg-Weinberg平衡定律,家系分析均符合孟德尔遗传规律,并应用于案件检验取得良好效果。     

单一大关节判定男性青少年骨龄可靠性的比较研究

通过男性青少年单一关节X线片判定年龄是快速、简便的一种方法,但这些方法哪一种更准确尚无系统研究。本文研究了100例正常男性青少年X线片(13~18岁)对单一大关节判断年龄的结果进行了初步比较,结果发现在不同年龄段每种方法的准确性是不同的。在15~16岁之前,百分位数法、CHN法、肩关节法、肘关节法和腕关节法准确性更高些。在15~16岁之后,六大关节法、膝关节法、踝关节法和髋关节法的准确性更好。