司法会计鉴定中运用言词证据的探讨

言词证据能否作为司法会计鉴定的依据,在司法会计理论界一直存有争议。从司法会计实践中我们发现,涉及财务会计内容的言词证据具有能够反映财务事实的起因、过程和情节的优点,它有助于我们在司法会计鉴定中判断财务会计事实的性质,分清财务会计错误事项形成的过程和原因。只要我们在司法会计鉴定中克服言词证据不稳定等有关问题,科学地运用言词证据,发挥言词证据在司法会计鉴定中的特殊作用,这将有助于我们提高司法会计鉴定质量和司法会计工作的发展。     

浅谈司法会计鉴定中非合规原始凭证的采信

在司法会计鉴定中,对非合规原始凭证的采信没有统一的标准,有些鉴定人员套用了审计全部否定的习惯做法。本文尝试从司法会计鉴定的目的出发判断非合规原始凭证的采信。     

论独立性对司法会计鉴定风险的控制

在我国经济自由程度不断深入的趋势下，司法会计尤其是司法会计鉴定在解决经济纠纷与案件中的作用就显得越来越突出了。这就要求我们的司法会计鉴定更加规范化、程序化，为社会主义法治建设提供必要的保障。本文重点讨论独立性在司法会计鉴定风险控制中的应用。     

浅述司法会计鉴定技巧

司法会计鉴定技巧,主要是指在运用司法会计鉴定的基本方法解决鉴定问题时,所需运用的一些技巧。本文结合实际案例就司法会计鉴定的几种主要技巧进行了具体分析,对如何合理运用司法会计技巧解决司法实践中出现的疑难问题,提高司法会计鉴定的工作效率提出了相关见解。     

浅析司法会计的侦查与鉴定在诉讼活动中的作用

司法机关在经济案件侦查阶段,由于案件的需要对有些案件涉及财务凭证,会计资料的检查和鉴定时就必须要有专门知识的侦查人员或有专门资格的鉴定人员对案件的某些证据进行司法会计侦查和司法会计鉴定,这是案件诉讼过程中的部分程序,但是司法会计侦查及司法会计鉴定具有各自不同作用及其职能,在我们实践过程中往往要混淆其职能和作用,因此作者通过几年的工作经验在此阐述司法会计侦查及司法会计鉴定的作用。     

浅析司法会针的侦查与鉴定在诉讼活动中的作用

司法机关在经济案件侦查阶段,由于案件的需要对有些案件涉及财务凭证,会计资料的检查和鉴定时就必须要有专门知识的侦查人员或有专门资格的鉴定人员对案件的某些证据进行司法会计侦查和司法会计鉴定,这是案件诉讼过程中的部分程序,但是司法会计侦查及司法会计鉴定具有各自不同作用及其职能,在我们实践过程中往往要混淆其职能和作用,因此作者通过几年的工作经验在此阐述司法会计侦查及司法会计鉴定的作用.     

对司法会计鉴定规则的法律思考

司法会计鉴定结论作为一种法律上的证据,其形成过程必须具备法律的理性基础,这就是司法会计鉴定过程的正当性（due pocess）,司法会计鉴定过程的正当性是通过司法会计鉴定规则实现的,司法会计鉴定规则包括司法会计鉴定的理念,司法会计鉴定原则、司法会计鉴定的个案规律三个层次的内容。     

司法会计鉴定结论的探讨

司法会计鉴定结论,是司法会计鉴定人根据司法会计鉴定标准和会计资料中反映出的财务事实,运用会计专门知识和技能,对诉讼过程中委托鉴定的财务会计专门事项作出的判断。司法会计鉴定结论作为一种诉讼证据,在诉讼活动中具有特殊的作用,是其它证据难以替代的,但是我们也应该知道这种作用不是万能的,所以我们要正确认识和理解司法会计鉴定结论。     

司法会计鉴定征稿启示

司法会计鉴定,是以查账（包括司法会计查账、审计查账和法务会计查账等）为业务基础,为诉讼提供严密证据的活动。所以,司法会计鉴定的属性应是“鉴定”,与司法会计查账、审计查账、法务会计查账等都有本质区别。为了探索司法会计鉴定规律,形成司法会计鉴定的理论共识,构建司法会计鉴定学科的理论体系．本刊从2012年起设置“司法会计鉴定”专栏,特请业内的专家、教授和司法会计鉴定的实务工作者,就司法会计鉴定的理论与实务及学科建设等问题多多赐稿。     

应重视对司法会计鉴定材料的调查审核

近几年来,在接受委托开展司法会计鉴定工作中,通过不断的探索、实践,我们深深体会到:司法会计鉴定中的社会取证是一项很重要的不可忽视工作,对委托方或当事人所提供的的鉴定材料、需要调查审核以保证司法会计鉴定结论的真实可靠。     

A test of the effectiveness of the revised maxillary suture obliteration method in estimating adult age at death

The effectiveness of the original maxillary suture method for estimating age at death, introduced in 1987 by Mann and colleagues, has been tested, but their revised maxillary suture method (1991) has not been subject to similar scrutiny. The purpose of this study is to test the accuracy of the revised maxillary suture method in estimating age at death on a genetically diverse skeletal sample of 155 maxillae (96 males, 59 females, aged 26 to 100 years) of known age at death from the Department of Anatomy and Cell Biology, University of Cape Town, South Africa. Results from a prior study of the original maxillary suture method will be compared. With age category correctly estimated for 83% of this sample, the results of this study indicate that the revised method is more effective in estimating age at death than the original method. The revised method appears to perform best for older individuals and tends to underestimate age for individuals of all age groups. The results suggest that the revised method is useful as a method for age estimation when it is used conjunction with other estimators.     

Evaluating the Role of Race in Sentencing: An Entropy Weighting Analysis

The current study builds on prior research examining racial disparities in sentencing. Entropy weighting is introduced as a new method for estimating racial disparities that has several advantages over traditionally used methods. Entropy weighting is compared to regression and propensity score methods in estimating Black-White disparities in incarceration sentences. Although all methods find non-significant racial disparities in incarceration sentences, regression and propensity score methods underestimate disparities in incarceration sentence lengths. Entropy weighting provides comparable estimates to propensity score methods, but assures that the samples are identical on all covariates aside from race. The method offers researchers a useful and flexible approach for estimating racial disparities in criminal justice, and its use may lead to alternative conclusions about the size and presence of racial disparities in sentencing.     

Drug abuse, crime costs, and the economic benefits of treatment

Several studies have examined the social consequences and costs of criminal activity. The most popular approach for estimating the costs of crime focuses on easily measurable factors such as incarceration costs, victims' out-of-pocket expenses, medical costs, and lost earnings. However, the intangible losses incurred by victims of crime have rarely been considered. These losses include pain and suffering, as well as loss of the enjoyment of living. Based on recent developments by Cohen and colleagues, we adopt a more comprehensive method for estimating the dollar value of avoided criminal activity, taking into account these intangible losses. We demonstrate the feasibility of this method by estimating the pre- and posttreatment costs of criminal activity for a sample of 2420 drug abusers. The estimated crime-related costs incurred during the period prior to treatment admission and the period after treatment discharge are significantly higher when calculated using the proposed method compared to methods that only consider tangible costs. Furthermore, a simple benefit-cost comparison of criminal activity outcomes indicates that drug abuse treatment has the potential to return net benefits to society through crime reduction. Although the treatment outcomes are not based on an experimental design, this study presents quantitative evidence that including victims' intangible losses can substantially raise the estimated dollar benefits of avoided criminal activity due to drug abuse interventions.This paper was prepared while the authors were employed by Research Triangle Institute.     

The mathematical versus anatomical methods of stature estimate from long bones

The mathematical and anatomical methods of estimating living stature from long limb bones are discussed. In forensic cases, when one has a nearly complete skeleton, the anatomical method is preferable to the mathematical method. The anatomical method may also be used to derive stature estimation equations in samples where living statures or cadaver lengths are unavailable, such as some dissection hall and museum collections.     

人质危机谈判功能与实现路经

危机谈判，作为处理危机事件的有效手段，在世界各国，特别是欧美发达国家，已经得到广泛认同与有效应用。据国外有关研究显示，以专业化谈判团队的形式处理人质危机，安全、和平处理率高达93％，而没有专业化谈判团队的介入，被迫采取武力解决的，伤亡率高达78％。在我国，危机谈判机制建设刚刚起步，危机谈判的功能还没有广泛认同，对如何实现谈判功能也处于探索阶段。结合谈判工作实践和培训的谈判专业人员的反馈经验来分析危机谈判的功能及其实现的条件，应该对于危机谈判专业发展有所启示。     

利用尸体角膜内皮细胞活性率判定死后经过时间的研究

本研究对已知死亡时间的500只非正常死亡者的角膜内皮细胞进行染色观察，以单位面积内的活性内皮细胞与细胞总数之比作为活性率，发现角膜内皮细胞活性率（Endothelialcelllivinsrate，ECLR）随死后经过时间（postmorteminterval，PMI）的延长而逐渐降低，数理分析表明两者之间的关系为负相关，因此，认为检测尸体角膜内皮细胞活性的方法可为法医学推断死后经过时间提供一新的组织学手段。     

Radiographic determination of developmental age in fetuses and stillborns.

The gestational age and/or viability of a fetus can become an important forensic issue. Several investigators have produced linear regression formulas based on crown-heel length (CHL), crown-rump length, or body diameters to determine gestational age. This study re-examines the relationship between fetal long bone length and CHL and tests a method of estimating CHL, and therefore gestational age, from radiographic measurements of the major long bone diaphyses. The results are compared with data based on dry bone measurements. Data from 252 cases confirm a strong correlation between all long bone lengths and CHL (> or = r = .9063; p < 0.01). Long bone length means for each CHL group are presented, as well as regression formulas for estimating CHL from radiographic measurements of the long bone diaphyses. The findings correspond closely with results based on a European sample, thereby validating that reference population as a normative sample for fetal analysis in the United States. The radiographic method can be used in instances where skeletal preparation is impossible or undesirable.     

大鼠死后腓肠肌直接电兴奋性变化与早期死亡时间的关系

目的探讨大鼠死亡后不同时间腓肠肌电兴奋性的变化,为早期死亡时间的推断提供新的指标。方法建立大鼠机械性窒息模型,利用电生理检测仪检测死亡后不同时间大鼠腓肠肌对不同强度的电刺激的反应性,记录肌肉组织动作电位出现时间,统计学分析其差异并建立回归方程。结果大鼠机械性窒息死亡后一定时间内,其腓肠肌对电刺激的兴奋性与死亡时间呈明显线性关系。结论肌肉组织的电兴奋性可以作为早期死亡时间推断的有效指标。     

Maxillary suture obliteration: a visual method for estimating skeletal age.

The purpose of this study was to develop a method of estimating the age of an individual based on obliteration of the four maxillary (palatal) sutures. A sample of 186 individuals of known age, race, and sex were examined. It was found that males of both races (black and white) exhibit more suture obliteration than females at the same age. During the early adult years, maxillary suture obliteration progresses at nearly the same rate in both sexes; however, the age of old individuals may be greatly overestimated using this method. Although this method cannot be used for exact estimates of individual age, it is valuable in establishing the age range, sorting commingled remains, and estimating skeletal age when only the maxilla is present.     

Fn-EIIIA金标试纸条进行损伤时间推断的效果评价

目的评价Fn-EIIIA金标单克隆抗体试纸条在人体皮肤组织损伤时间推断中的有效性和灵敏度。方法提取不同损伤时间人体皮肤组织,匀浆,用Fn-EIIIA金标单克隆抗体试纸条检测其Fn-EIIIA的表达,对其结果进行评价;同时,将大鼠挫伤皮肤组织置于自然环境中,分别提取不同自溶时间段的皮肤样本进行检测,对自溶变化对检测结果的影响进行观察。结果正常皮肤组织样本中试纸条检测线不显色,损伤1h后即显色,随损伤时间延长,试纸条检测线有显色逐渐加深的趋势;在观察时间段内,组织自溶对检测结果无显著影响。结论Fn-EIIIA金标单克隆抗体试纸条可作为法医学损伤时间推断敏感、稳定的检测手段。