税法的交易定性理论

交易定性在税法分析中占有举足轻重的地位。交易定性围绕认定纳税主体、税收客体的有无、定性和量化以及由此延伸的税收管辖权等税企争议的关键环节展开。在单一合约交易,法律关系与交易定性具有同一性,税法与私法呈协调与融合状态;在复合交易、"名—形"冲突或"名—实"冲突的虚假交易,合同性质与交易定性分道扬镳,税法与私法呈现冲突与龃龉。实务中,交易定性应从行为和所得主体的"名—实"冲突或"形—实"冲突、"法律关系"和"交易定性"的协调与冲突、税收客体的"定性"与"定量"的决定关系中来把握,凸显税收活动的法律属性、交易定性与法律关系的辩证关系和税法追求实质正义的精神气质。     

Optimization and validation of a fast amplification protocol for AmpFlSTR Profiler Plus for rapid forensic human identification

The goal of this work was to optimize and validate a fast amplification protocol for the multiplex amplification of the STR loci included in AmpFlSTR^® Profiler Plus^® to expedite human DNA identification. By modifying the cycling conditions and by combining the use of a DNA polymerase optimized for high speed PCR (SpeedSTAR™ HS) and a more efficient thermal cycler instrument (Bio-RAD C1000™), we were able to reduce the amplification process from 4 h to 26 min. No modification to the commercial AmpFlSTR^® Profiler Plus^® primer mix was required. When compared to the current Royal Canadian Mounted Police (RCMP) amplification protocol, no differences with regards to specificity, sensitivity, heterozygote peak height ratios and overall profile balance were noted. Moreover, complete concordance was obtained with profiles previously generated with the standard amplification protocol and minor alleles in mixture samples were reliably typed. An increase in n − 4 stutter ratios (2.2% on average for all loci) was observed for profiles amplified with the fast protocol compared to the current procedure. Our results document the robustness of this rapid amplification protocol for STR profiling using the AmpFlSTR^® Profiler Plus^® primer set and demonstrate that comparable data can be obtained in substantially less time. This new approach could provide an alternative option to current multiplex STR typing amplification protocols in order to increase throughput or expedite time-sensitive cases.     

试论公民良好环境权的公法确认

公民的良好环境权已逐渐被国际公认为第三代人权,是指公民享有在维持其个体尊严和基本生活品质所必需的安全、健康、舒适和富有美感的公共环境中生活的权利。在公法上确认公民的良好环境权既是必要的,也是可能的,具体方式应是先在宪法中确认公民享有良好环境权,而后在环保基本法和各单行法律法规中规定重要的实体权利和程序权利,并通过行政诉讼、行政补偿等制度对受到损害的良好环境权予以有效的公法救济。     

公安法律文书非法定性文种写作问题的探析

公安法律文书中的非法定性文书是动态发展的,对这一类文书及时地进行探讨、研究,能更好地适应和满足公安实际工作的需要。     

Church–state conflict in Moldova: the Bessarabian Metropolitanate

The article’s main focus is the relationship between the re-established Bessarabian Orthodox Metropolitanate and the government of the post-Soviet Republic of Moldova. The article demonstrates that the Moldovan government refused recognition to the nascent church until 2002 primarily for two reasons: first and foremost, the Moscow Patriarchate opposed the idea of another Orthodox Christian church in Moldova outside of its jurisdiction; second, the government feared that the newly independent Republic of Moldova would fall under the influence of neighboring Romania, whose Orthodox Church offered patronage to the Bessarabian Metropolitanate. After a historical overview of the Orthodox Church in the Republic of Moldova, the article first presents and analyzes the history of the conflict between the Bessarabian Metropolitanate and the post-Soviet Moldovan government, and second, the European Court of Human Rights verdict ordering the government to recognize the Metropolitanate, before verdict’s implementation, and reactions to it. All these are done with an eye on intra-national relations among Moldova, Romania, and Russia, as well as those between the Romanian Orthodox Church and the Russian Orthodox Church in connection with this conflict.     

联合国人权理事会法律制度探析

2006年3月15日,第60届联合国大会通过决议,设立联合国人权理事会,取代已运行60年的联合国人权委员会。作为联大权力之下的指导和协调联合国人权活动的机关,新的人权理事会在其职权范围、法律机制和执行能力等方面都体现了对其前身——人权委员会的扬弃。特别是“普遍定期审查”机制的创建和建议权的行使等,可以使人权理事会更好地发挥作用。我国应继续参与联合国人权理事会各项规则的制定,与发展中国家和发达国家一道,推动世界人权事业的发展。     

人力资源的特点及其管理本质

企业管理的本质应该是对人的管理,人力作为资源已经成为企业发展的关键因素。因此分析和明确人力资源的特点,对于提升员工素质,优化资源配置,提高运作效率,具有十分重要的意义。     

毒品问题与安全

毒品在全球泛滥,危害着人类安全;吸毒耗费了巨额财富,禁毒需要大量资金,毒品影响着各国经济发展。同时,制毒、贩毒助长国际恐怖活动的蔓延,使国家安全受到了威胁;毒品引发了各种犯罪与社会不稳定因素。冷战后国际禁毒合作加强,但由于毒品问题的跨国性、复杂性,毒品问题还将长期存在。     

“会议纪要”的性质及其可诉性研究

会议纪要的法律性质一直处于不完全确定的状态 ,在实践中 ,行政机关制作会议纪要时极大的随意性引发出一系列法律问题。会议纪要应当是行政机关制定和发布的特殊的规范性文件 ,只能或只应提供处理问题的原则和方法 ,不宜对具体问题作出最终规定或实体决定 ,具有抽象性。实践中针对会议纪要的诉请事项可分为三类 ,但这是制作不规范的结果 ,规范的会议纪要并不具有可诉性     

公民水权的宪政之维

公民水权的内涵和目的决定了其性质,即公民水权是一种人权。可持续发展和环境正义理论及《关于经济、社会和文化权利的国际公约》等人权条约为公民水权的人权性质的确立奠定了坚实的理论基石和法律基础。公民水权的尊重、保护和实现需要从宪法的角度来加以规范,并使其具有可裁判性。印度模式和南非模式为其他发展中国提供了通往可裁判性水权之路。比较而言,南非模式的优越性和其广泛的适应性给我国提供了制度移植的可能。宪法对公民水权和其他经济社会权利的承认、尊重和保护必须以其具有可裁判性为中心。因此,从长远来看,建立宪法诉讼制度或违宪审查制度,南非模式的可裁判性水权在我国才能通过法院获得有效执行。