税收犯罪及预防研究

税收犯罪属于行政犯罪之范畴。该犯罪行为极大地危害了国家的利益,具有严重的社会危害性,因而各国刑法对税收犯罪行为都予以规制。但各国立法例各不相同。我国修订后的《刑法》时税收犯罪作了专门规定。预防税收犯罪首先要加强税收立法:其次要提高公民的税收法律意识;再次要提高税务人员的素质:最后要加强对该类犯罪的综合治理,加大打击力度。     

具体行政行为研究的创新与突破——评方世荣的新著《论具体行政行为》

<正> 具体行政行为是我国行政法学理论研究的一个重要范畴。对具体行政行为性质、地位范围的界定和阐释不仅涉及到行政行为的一般理论,而且关联到行政法的基本原理。自1989年我国《行政诉讼法》对具体行政行为加以明文规定以来,其内涵和外延在行政执法和行政诉讼中更有“牵一发而动全身”之势。然而,对于这样一个重要理论范畴,无论是在行政法学学术界中,还是在行政执法、行政审判的实务界中,都尚未予以足够的重视和加以充分、系统的研究。因此,方世荣教授的新作《论具体行政行为》可以认为是行政法学这一领域内的一部开拓性的著作。 该书以具体行政行为作为思考行政法理论的全新视角,通过这一视角,作者关注和反思行政行为的基本理论以及行政执法与行政审判中诸多重大、疑难问题,提出了一系列独到的见解,新论纷呈。     

Children in the environment: Forest day-care centers: Modern day care with historical antecedents

Some features of early child care are more prominent in Norway than in other countries, such as emphasis on the outdoor environment. Of general relevance and interest is the form of day care provided by forest day-care centers. Three ideas form the development of these centers placed in wild areas. First, throughout history, Norwegians have had a close attachment to nature and some parents want to provide their children with outdoor experiences at an early age. Second, urging children to play outdoors characterizes the image many parents have of a happy, healthy childhood. Third, provision of day care for children has always been restricted in western countries, forcing parents to invent types of service that can become part of an ecological system that promotes healthy development.The forest day-care centers developed recently represent a supplement to the wide typology of child care in the 21st century. The article outlines the connections between these ideas in general European and western history and Norwegian history and presents debate and decisions about a question dating from the last half of the 1980s. It concludes that the forest day-care centers are perhaps only a modern form of the original kindergarten concept, which started in Europe and America as gardens for children not gardens of children.     

The distribution of ethanol in postmortem blood specimens.

Ethanol was determined by gas chromatography in a variety of tissues and body fluids secured at autopsy in 61 cases. The specimens tested included right and left heart blood, femoral blood, pericardial fluid, cerebrospinal fluid, vitreous humor, urine, stomach contents, and brain. Statistical analysis of the cases revealed no significant differences among the various blood sites tested. However, the variations in blood ethanol concentrations among the various sampling sites within each case were as follows: 40 cases showed differences of less than 25%; 16 cases revealed variability between 25% and 50%, 4 cases had differences exceeding 50%. In one case, satisfactory blood analyses could not be accomplished. The larger variances occurred especially in those instances in which stomach alcohol concentration was 0.50% or greater. In one case, the variability amongst the different blood sites exceeded 400% (femoral blood--0.043%, right atrium--0.070%, root of aorta--0.156%); the brain was 0.050%, and the stomach contents was 1.2%. For all 61 cases, variances in blood alcohol content among the different sampling sites in a single cadaver ranged from 1.8 to 428%.     

Battered women and the state: From the failure of theory to a theory of failure

Within the context of legal reform, the Battered Wife Movement has divided feminists on the question of criminal justice as a desirable component of a feminist agenda. Thus it provides a good example of the dilemmas of developing a feminist theory about the state as the basis for informed practice. In this paper, Currie overviews the way in which the BWM has been transformed from a radical demand for the redistribution of social power into an expansion of current patriarchal institutions. As an example of the institutionalization of feminist issues, however, she rejects explanations of this transformation as simply ideological revision by the state. Rather, Currie notes that it occurs through and not against feminist discourse, meaning that we must acknowledge theory as practice if we are to develop a truly subversive and liberatory discourse within feminist scholarship.     

Ribosomal ribonucleic acid (rRNA) gene typing for species identification.

Deoxyribonucleic acid (DNA) typing of ribosomal ribonucleic acid (rRNA) genes was performed with a polymerase chain reaction (PCR) assay for species identification. A variable region of the 28S ribosomal RNA gene was amplified with primers complementary to flanking sequences phylogenetically well conserved. The products of twelve animal DNAs (human, Japanese monkey, dog, cattle, pig, cat, rabbit, mouse, rat, chicken, frog, and fish) were separated by polyacrylamide gel electrophoresis, each revealing a few bands ranging from 150 to 100 base pairs. The band patterns obtained from each DNA sample differed in number and size, which indicates the applicability of the method to species identification. Samples containing either as little as 1 pg of DNA or degraded DNA of 0.2 to 0.5 kb in length were able to give detectable bands. Postmortem human tissue DNAs were tested as an example. They showed a pattern identical to the human control one, which was distinct from those of the other animals examined.     

Symposium: Policy analysis for congress. Policy analysis for congress: Lengthening the time horizon

Policy analysis for the Congress is a timely subject. Several policy initiatives have emerged recently from the “first branch.” Others have demonstrated an independent capacity for analysis that is impressive by historical standards. This article introduces a practitioner symposium of three related works on policy analysis for Congress, with appropriate commentary by a distinguished veteran. It argues that because timing is crucial in the congressional policy process, anticipation and advance preparation are central to the effective use of analysis. The other articles illustrate the stages of advance preparation—of the policy analyst, the congressional environment, and the Member for voting—in the form of case studies.     

大众传媒与中国外交政策的制定

我国自20世纪70年代末启动改革开放进程,由此媒体对中国外交政策制定的影响总体上呈逐渐上升的趋势.目前中国的大众传媒之于外交政策显示了五大主要的功能.尽管中国外交政策的制定还不是一个充分开放的过程,但体制内的政治精英仍可引导公众舆论,影响大众的认知.