专业化分工下的重点税源管理

税源管理是税收管理活动的基础性工作,本文借鉴专业化分工理论,通过设立专门的重点税源企业管理机制,能够大大提高当前税收管理部门的征管效率。     

胸外按摩致肋骨骨折法医病理学分析

目的　探讨胸外按摩致肋骨骨折特点。　方法　对 1990～ 2 0 0 0年间华西医科大学法医学院所做 30例胸外按摩致肋骨骨折的尸检进行法医病理统计分析。　结果　肋骨骨折男性 2 8,女性 2例 ,年龄为 18～ 6 8岁 ,胸外按摩骨折主要发生在疾病、电击伤、溺死及中毒病例 ,以第 6～ 9肋骨的腋前、中线骨折常见 ,多为左侧。　结论　胸外按摩与外伤所致肋骨骨折具有明显的区别。     

反诉制度的反思与重构

反诉制度是现代民事诉讼中的一项重要制度,是一种独立之诉。由于我国立法规定的反诉制度存在一些缺陷,理论研究尚未达成共识,使司法实践操作不一,致使当事人的实体权利和诉讼权利得不到切实的保护。故建立健全我国民事诉讼中的反诉制度,具有一定的理论意义与现实意义。     

Book reviews

Transborder Data Flows (Proceedings of an OECD Conference) Edited by Hans‐Peter Gassmann North Holland (Elsevier Science Publishers) 1985, US$74.00

Plastic and Electronic Money: New Payment Systems and Their Implications Patrick Frazer Woodhead Faulkner Limited 1985 £35

A User's Guide To Computer Contracting: Forms, Techniques and Strategies Davis, Allen, Bowman and Armstrong Harcourt Brace Jovanovich 1985, $75

Legal Protection of Computer Programs and Data C. Millard Sweet & Maxwell/Stevens 1985, £24

Piracy of Phonograms Gillian Davies ESC Publishing Ltd. 1986. 2nd edition. £17.95.

Biotechnology and Patent Protection—An International Review F. K. Beier, R. S. Crespi and J. Straus O.E.C.D. 1985, £5

Protecting Privacy in Two‐Way Electronic Services David H. Flaherty Mansell Publishing Company 1985, £23.50

High‐Tech Espionage Jay Tuck Sidgwick and Jackson Ltd 1980, £10.95     

Order in the Steinhaus case

In April 1986, one-month-old Lance Tyler Steinhaus sustained serious injuries, attributed to abuse by his father, that left him comatose. His mother and his physicians agreed that he should not be treated aggressively. The Redwood County (Minnesota) Welfare Department obtained a temporary order restraining withdrawal of Lance's antibiotic therapy. Lance's mother and Dr. David Steinhorn, a pediatrician, appealed to the County Court to dissolve the temporary injunction. Judge George I. Harrelson in this decision denied their request on the grounds that both state and federal law establish that infants with life-threatening conditions have a right to medically-indicated treatment and that Lance Steinhaus had such a right because he was in a "vegetative state" rather than technically "comatose." [Editor's note: After conducting another hearing on Lance's neurological status, the court ruled on 18 October that Lance was irreversibly comatose and ordered only "comfort care."]