论税收法定原则的宪法缺失

税收法定作为税法的最高原则己为世界上大多数国家明确写入宪法。然而,我国宪法由于种种原因未将其完全确立,成为宪法上的一大缺失。本文通过对这一缺失的表现、成因等分析,进一步提出完善建议。     

Specimen preparation for ABO determination of various kinds of blood stains

Trying to optimize the preparation of blood stains, we found methanol fixation not to produce very good results for the determination of ABO blood group antigens. It is advantageous to transfer blood stains before testing to cotton cloth. This transfer is also of practical use if blood stains are to be saved on a smooth surface for lateral determination. We testet on 35 different carrier materials, on which blood stains in casework often were found, whether blood grouping gave better results on either the original material or after transfer. Results are shown on a table. The test revealed, that solubility of the stain in aqua dest is a good sign for a successful transfer. Blood stains on pine-wood soil, soil and loam were not suited for ABO grouping.     

百年反观:为了教育学的未来

《二十世纪中国社会科学》(共十三卷,由上海市社会科学界联合会发起、组织编纂)问世了,不同学科领域的专家学者们以认真负责的态度、孜孜不倦的努力,向我们奉献了这份集智慧、精神、思想于一体的丰厚财富。100年,是一个漫长的过程,社会历经沧桑变迁,而社会科学的发展变化也是跌宕起伏、纷繁复杂。毋用置疑,将这一过程系统地进行细致而又严谨的梳理,一定是一个浩大的工程,其任务的繁重也可想而知。日前,在《二十世纪中国社会科学》的发布会上,各卷的主编交流了编后感。从中能体会编者们的编纂思路及寄予其中的期许。本刊选辑部分发言,以飨读者。     

The cost price of expertise as an objective index of the work-share coefficient of the forensic medical expert]

The author suggests a method for estimating the net cost of a forensic medical expert investigation, consisting in calculation of an objective real coefficient of the ratio of various expert investigations to the reference value. The ratio between forensic medical investigation budget and the total number of these investigations forms the basis for the estimation of the net cost of an expert evaluation.     

加入WTO与国有企业人才战略

加入WTO后 ,我国国有企业人才面临着严重挑战。因此 ,切实推行人事制度改革 ,调整人才结构不合理现状 ,针对人才缺口加快培养步伐 ,就成为实施国有企业人才战略的有效选择。     

Report of a European collaborative exercise comparing DNA typing results using a single locus VNTR probe

A collaborative exercise was carried out in 1989 among 12 European forensic laboratories using the single locus VNTR probe pYNH24, the restriction enzyme HinfI, the same set of human genomic DNA samples, and a standardized DNA size marker. The objectives of the exercise were: (1) to study the degree of variation within and between laboratories, (2) to obtain information on requirements for technical standardization allowing the exchange of typing results and (3) to compare different approaches for the identification of allelic DNA fragments of unknown size. Each laboratory carried out up to 10 independent typing experiments using the same DNA samples. The results were analysed independently by two laboratories using three different methods. The results of the exercise demonstrate the correlation of typing that can be achieved within and between laboratories under conditions of minimal standardization.     

The polymerase chain reaction and post-mortem forensic identity testing: application of amplified D1S80 and HLA-DQ alpha loci to the identification of fire victims.

The application of DNA typing methods after amplification by the polymerase chain reaction (PCR) of DNA derived from body tissues from charred fire victims was investigated. A total of 26 different tissue specimens from ten extensively burned individuals were analyzed. The samples included femoral muscle, psoas muscle, bone marrow and blood. The post-mortem period varied from 38 to 183 h. After amplifying the DNA by PCR from the various tissues, the D1S80 locus was analyzed with a high resolution polyacrylamide gel electrophoresis technique followed by silver staining and the alleles of the HLA-DQ alpha locus were detected by using a reverse dot blot format. All samples could be typed for both loci and the genotypes were consistent in the various tissues from each individual. A parentage test was performed in two cases and Mendelian inheritance of the alleles for both loci was observed.     

The characteristics of injuries to the thoracic spine in children with a forward flexion

Excessive flexure of the thoracic spine in childhood may result in latent lesions of the middle thoracic vertebra and intervertebral disks visible by X-ray and on sagittal cuts. The prior deformation may be judged by their morphological signs. Ability of infantile vertebral bodies to recover their form after load removal reduces reliability of mathematical processing of X-ray data. Use of X-ray method for examination of thoracic spine in expert practical work makes it possible to detect lesions and mechanism of their formation.