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We consider perfectly anticipated periodic tax amnesties characterized by a tax rate lower than the ordinary one and used by a monopolistic government to maximize net fiscal revenue. We model tax amnesties as a form of intertemporal price discrimination. It turns out that, under certain conditions, discrimination secures the highest net revenue, as amnesties incorporate a self-selection mechanism that renders it possible to collect additional payments from tax evaders, without inducing honest taxpayers to join them. Optimal timing for granting tax amnesties may be calculated, but problems of time inconsistency in government behavior may arise.  相似文献   

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We report a case which was processed by the Philadelphia Office of the Medical Examiner in which a person with a previous known suicide attempt clearly provoked the Philadelphia police into shooting him. We believe that this is but one of many such incidents in which the victim provokes another into administering fatal injury. This is a mechanism of suicide which, we believe, is exemplified by the case presented.  相似文献   

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"No third party beneficiaries" clauses, if drafted with care, can offer some measure of protection to providers. Although courts may give minimal weight to "boilerplate" clauses in determining contractual intent, a more detailed and substantive clause may be more persuasive. In drafting such clauses, however, care should be taken to clearly state the specific intentions of the parties, including the scope and purposes of the contract, the identity of the intended beneficiaries, and the classes of persons that are to be excluded as beneficiaries (e.g., HMO enrollees).  相似文献   

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目前世界各国都对计算机字库给予软件作品的保护,但对计算机字库中包含的字体,特别是单个文字字型能否应作为美术作品受到著作权法保护仍存争议。以近期发生在国内的方正字体字库案为例,结合美术作品认定的独创性要求,从两个层面分析字体中的单个汉字字型的相关要素,认为倩体字体字型的表达方式具有独创性,这正是著作权法所保护的内容。  相似文献   

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Suicide by Cop (SbC) incidents, police-related deaths that could be considered suicides due to the subject's precipitated actions that demonstrate suicidal motivations through words or behavior are difficult to classify. The subjects’ intent is not understood, and risk factors for SbC incidents include the complication of others’ interactions. The current study advances a set of indicators that help classify police shootings that could be considered SbC.Using a modification of the decision tree developed by Best, Quigley, & Bailey (2004) to assess suicidal intentions of police shootings through observable acts, the current study compares cases classified as self-inflicted suicide or suicide attempts with those classified as SbC cases in the Hostage Barricade Data System (HOBAS).Overall the model increased the percentage of cases correctly predicted to 97.9 percent, 16.9 percent beyond chance. The primary indicators are significant. Other historical or situational variables did not improve the odds of predicting the SbC versus self-inflicted suicides.  相似文献   

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何柏生 《法律科学》2004,22(2):29-33
意志是马克思主义法律本质理论中的一个极其重要的概念。把意志视为法律本质是马克思主义对西方重要的文化传统的继承和发展。意志既具有理性因素 ,又具有非理性因素 ;而且 ,与理性相比 ,意志的理想色彩淡了许多。这些因素决定了马克思主义法学最终把意志作为法律本质  相似文献   

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The suggestion that the general economy of power in our societies is becoming a domain of security was made by Michel Foucault in the late 1970s. This paper takes inspiration from Foucault’s work to interpret human rights as technologies of governmentality, which make possible the safe and secure society. I examine, by way of illustration, the site of the European Union and its use of new modes of governance to regulate rights discourse—in particular via the emergence of a new Fundamental Rights Agency. ‘Governance’ in the EU is constructed in an apolitical way, as a departure from traditional legal and juridical methods of governing. I argue, however, that the features of governance represent technologies of government(ality), a new form of both being governed through rights and of governing rights. The governance feature that this article is most interested in is experts. The article aims to show, first and foremost, how rights operate as technologies of governmentality via a new relation to expertise. Second, it considers the significant implications that this reading of rights has for rights as a regulatory and normalising discourse. Finally, it highlights how the overlap between rights and governance discourses can be problematic because (as the EU model illustrates) governance conceals the power relations of governmentality, allowing, for instance, the unproblematic representation of the EU as an international human rights actor.  相似文献   

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A multicentre retrospective analysis of 4450 autopsies carried out due to suspicion of medical malpractice in 17 German institutes of forensic medicine from 1990 to 2000 was performed for the German Federal Ministry of Health. During the time period analysed an increase of cases could be mentioned. The main results of the study are: in the cooperating institutes the total number of autopsies due to suspected medical malpractice ranged from 1.4 to 20%. In more than 40% of the cases preliminary proceedings were started because the manner of death was certified as non-natural or not clarified. Hospital doctors were more affected by medical malpractice claims than doctors in private practice. However, the number of confirmed cases of medical malpractice was higher for doctors in private practice than for hospital doctors. Although surgery is still at the top of the disciplines involved in medical malpractice claims the number of confirmed surgical cases was below the average. Mistakes in care were confirmed to be above the average. Medico-legal autopsies are still a very sufficient method to evaluate cases of medical malpractice: 2863 cases could already be clarified by autopsy. Up to now there is no systematic registration of medical malpractice charges in Germany. A systematic registration should be initiated to build up and/or improve error reporting systems and, thus, to improve patient safety. Compared to other sources of medical malpractice claims (arbitration committees of the medical chambers, reference material of health and insurance companies, files of civil courts) the data of the present multicentre study are in so far unique as only lethal cases were evaluated and a complete autopsy report was available as basis of an expert opinion in alleged medical malpractice cases.  相似文献   

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Organic solvent extraction of toxic compounds from blood either directly or following precipitation of serum proteins yields only free fractions. It is proposed to dissociate toxin-protein complexes in blood samples by enzymatic hydrolysis. Model caffeine complexes in an albumin solution were treated by tripsin, chemotripsin, and papain. The best results were obtained using chemotripsin and papain with which 70.4 +/- 1.6% and 62.2 +/- 1.2% of the caffeine was isolated from blood compared with 45.6% by direct extraction. Validation characteristics of the proposed method are specified.  相似文献   

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Blood aspiration is a significant forensic finding. In this study, we examined the value of postmortem computed tomography (CT) imaging in evaluating findings of blood aspiration. We selected 37 cases with autopsy evidence of blood in the lungs and/or in the airways previously submitted to total-body CT scanning. The CT-images were retrospectively analyzed. In one case with pulmonary blood aspiration, biopsy specimens were obtained under CT guide for histological examination. In six cases, CT detected pulmonary abnormalities suggestive of blood aspiration, not mentioned in the autopsy reports. CT reconstructions provided additional data about the distribution and extent of aspiration. In one needle-biopsied case, the pulmonary specimens showed blood in the alveoli. We suggest the use of CT imaging as a tool complementary to traditional techniques in cases of blood aspiration to avoid misdiagnosis, to guide the investigation of lung tissue, and to allow for more evidence-based inferences on the cause of death.  相似文献   

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This paper will describe the governmental structure of Papua New Guinea and the justice system. It identifies justice policy in relation to devolution and the involvement of the community in the justice system. After pointing out that in colonial times judicial powers were exercised at the village level it notes that the introduction of a Village Court system in 1975 and the commencement of Probation in 1985 have both served as a means of introducing custom into the legal system and into the justice system. Probation and Village Courts are discussed and constraints in their operation and development are identified. Other functions of the Probation Service which assist in giving the community a voice in sentencing and in the supervision of offenders are described. The paper concludes that although there has been no formal devolution policy until recently, the desirability of involving the community in the maintenance of law and order has been recognised, primarily through Village Courts and Probation. The fact that Provincial Governments have no law and order powers is identified as a factor marginalising Provincial Governments from the justice system and to that extent, the community within the Province. The paper suggests that policy makers need to address the position of the Provincial Governments within the justice system. Institutional devolution has been limited and there is scope for more to be done but adequate resources must be made available. Gender bias in the Village Court and within Probation as well as the attitude of the lower courts towards Probation are noted as constraints generally.  相似文献   

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In a woman found dead with cuts on both arms in a domestic sauna plastered with blood were assumed next to a bleed to death. The question self-infliction or by a third party of arm injuries could not be decided. By investigation of blood traces only could be clarified the cause of death. The husband had strangled his wife and inflicted several cuts on both arms with a razor blade to simulate suicide. Afterwards, he also inflicted several cuts on himself with a razor blade with the intention of suicide. He survived these injuries.  相似文献   

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《Federal register》1994,59(4):874-903
The Employment and Training Administration (ETA) and the Wage and Hour Division of the Employment Standards Administration (ESA) of the Department of Labor (DOL or Department) are publishing final regulations governing the filing and enforcement of attestations by facilities seeking to use nonimmigrant aliens as registered nurses under H-1A visas. The attestations, required under the Immigration and Nationality Act, pertain to substantial disruption in the delivery of health care services, absence of adverse effect on wages and working conditions of similarly employed registered nurses, payment of wages to nonimmigrant alien nurses employed by the facility at wage rates paid to other registered nurses similarly employed by the facility, taking timely and significant steps designed to recruit and retain U.S. nurses in order to reduce dependence on nonimmigrant alien nurses, absence of a strike or lockout, and giving appropriate notice of filing. Facilities are required to submit these attestations to DOL as a condition for being able to petition the Immigration and Naturalization Service (INS) for H-1A nurses. The attestation process is administered by ETA, while complaints and investigations regarding the attestations are handled by ESA.  相似文献   

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The article summarizes German research on procedural and distributive justice at criminal courts. The first German field studies addressing these topics are presented. Procedural justice characteristics like neutrality, courtesy, equal consideration of evidence, voice, and fairness of procedural rules are relevant for Germans. A study on juvenile prisoners shows no support for equity theory and some for the Group Value model. Lay assessors receive positive evaluations by juvenile prisoners.  相似文献   

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