Familienheimfahrt – jahresbezogene Beurteilung

Anspruch auf steuerliche Anerkennung der Aufwendungen für Familienheimfahrten, wenn ein Steuerpflichtiger einen vom Besch?ftigungsort entfernten (Familien-)Wohnsitz unterh?lt und in einem Streitjahr dessen Verlegung (zB im Hinblick auf die dort wohnhafte berufst?tige Ehefrau) unzumutbar ist. Dabei kommt es nicht darauf an, ob früher (insbesondere im zeitlichen Zusammenhang mit der Aufnahme der Besch?ftigung an einem neuen Besch?ftigungsort) die Zumutbarkeit der Wohnsitzverlegung gegeben gewesen ist. Demzufolge ist es steuerlich im Streitjahr unsch?dlich, dass in der Vergangenheit eine (nur in dieser) zumutbare Wohnsitzverlegung nicht durchgeführt wurde.     

二十世纪中国法制成长模式论

回顾20世纪的风雨历程,中国法制的起步经历了三个步骤:一是学习日本法或者说通过日本学西方;二是学苏联,开始建设中国社会主义法;三是对英美法系依恋与模仿.新中国法制的历程经历了革命的法制、管理的法制--国家对经济干预的法制、并正在进入治理的法制.整个这一过程的法,我们称之为"混合法"."混合法"说明我国的职业法学家阶层没有形成,法律处于仿效与探索之中,法学教育与研究方法需要改进,法律人才需要交流,职业共同体的建立具有迫切性等.     

Triton X-100快速提取甲醛固定、石蜡包埋组织内DNA的方法

目的建立一种快速提取甲醛固定、石蜡包埋组织内DNA的方法。方法利用TritonX-100一步提取甲醛固定、石蜡包埋组织内DNA,并具体研究了不同浓度TritonX-100对提取后DNA-STR分型效果的影响。结果成功地一步提取出甲醛固定、石蜡包埋组织内DNA,浓度为1%的TritonX-100提取效果较好。结论利用TritonX-100提取甲醛固定、石蜡包埋组织内的DNA,为快速提取DNA提供了有效的途径,是法科学领域中一种值得推荐的方法。     

Phenolphthalein False‐Positive Reactions from Legume Root Nodules

Presumptive tests for blood play a critical role in the examination of physical evidence and in the determination of subsequent analysis. The catalytic power of hemoglobin allows colorimetric reactions employing phenolphthalein (Kastle‐Meyer test) to indicate “whether” blood is present. Consequently, DNA profiles extracted from phenolphthalein‐positive stains are presumed to be from blood on the evidentiary item and can lead to the identification of “whose” blood is present. Crushed nodules from a variety of legumes yielded phenolphthalein false‐positive reactions that were indistinguishable from true bloodstains both in color quality and in developmental time frame. Clothing and other materials stained by nodules also yielded phenolphthalein false‐positive reactivity for several years after nodule exposure. Nodules from leguminous plants contain a protein (leghemoglobin) which is structurally and functionally similar to hemoglobin. Testing of purified leghemoglobin confirmed this protein as a source of phenolphthalein reactivity. A scenario is presented showing how the presence of leghemoglobin from nodule staining can mislead investigators.     

Recreating the past in the ornamentation of stately homes and the leisure activities conducted within them: the Duchess of Parcent as a case study for the Spanish aristocracy in the early twentieth century

This paper attempts to vindicate the part played by certain Spanish aristocratic women in the management, conservation, and transmission of their artistic patrimony in the decades around the turn of the twentieth century by creating art collections and displaying them in their own homes. The works were exhibited in rooms that were decorated and furnished to suggest historical ambiences in which French trends rubbed shoulders with styles that had been developed in Spain throughout its history, turning their homes into devices that recreated past times. Similarly, retrospective views of Spanish art were the focus of leisure and entertainment activities driven by ladies from the upper echelons of society through the performance of tableaux vivants. The focus of this study will be Trinidad Scholtz Hermensdorff, Duchess of Parcent.     

“Systemically Significant States”: Tracing the G20’s Membership Category as a New Logic of Stratification in the International System

ABSTRACT

The international system has long distinguished classes of states, such as “great powers”. Recently, “systemically significant states” has emerged as a new designation within global financial governance. This designation was introduced by the G7 to justify the new membership composition of the G20, and has since been adopted in policy documents and recommendations by other institutions, such as the IMF. This article traces the origins of the term “systemically significant” and argues that, although nominally meant to be a term of inclusion and a signal of the pluralisation of governance authority, it instead serves as a new category of stratification rooted in a neoliberal governmentality of risk.     

Developmental validation of the AmpFℓSTR® Identifiler® Plus PCR Amplification Kit: an established multiplex assay with improved performance

Abstract: Analysis of length polymorphism at short tandem repeat (STR) loci utilizing multiplex polymerase chain reaction (PCR) remains the primary method for genotyping forensic samples. The AmpF?STR^® Identifiler^® Plus PCR Amplification Kit is an improved version of the AmpF?STR^® Identifiler^® PCR Amplification Kit and amplifies the core CODIS loci: D3S1358, D5S818, D7S820, D8S1179, D13S317, D16S539, D18S51, D21S11, CSF1PO, FGA, TH01, TPOX, and vWA. Additional loci amplified in the multiplex reaction are the sex‐determinant, amelogenin, and two internationally accepted loci, D2S1338 and D19S433. While the primer sequences and dye configurations were unchanged, the AmpF?STR^® Identifiler^® Plus PCR Amplification Kit features an enhanced buffer formulation and an optimized PCR cycling protocol that increases sensitivity, provides better tolerance to PCR inhibitors, and improves performance on mixture samples. The AmpF?STR^® Identifiler^® Plus PCR Amplification Kit has been validated according to the FBI/National Standards and Scientific Working Group on DNA Analysis Methods (SWGDAM) guidelines. The validation results support the use of the AmpF?STR^® Identifiler^® Plus PCR Amplification Kit for human identity and parentage testing.     

Y-chromosome and autosomal STR diversity in four proximate settlements in Central Anatolia

Due to the longstanding human presence in the region and the influence of social traditions, the genetic make-up of populations currently inhabiting Turkey (Anatolia) is quite complex. To characterize the patterns of genetic diversity in rural Central Anatolian villages, we analyzed samples collected at four local settlements for variation at 17 Y-chromosome STR and 15 autosomal STR loci. The resulting data reveal considerable diversity within these settlements, as well as some structure in the paternal genetic variation, with a limited number of haplotypes being shared between the communities. These findings have important implications for forensic studies of Turkish populations.     

Field validity of the HCR-20 in forensic medium security units in Flanders

Structured risk assessment has become a part of routine practice in forensic settings. However, little attention has been paid to the clinical applicability of existing tools. The present research focused on the performance of the Historical Clinical Risk Management-20 (HCR-20) – one of the most commonly used tools for structured professional judgment – in the daily practice of three medium security units in Flanders. Areas under the curve for the prediction of violent recidivism during (N?=?168) and after (N?=?105) medium security treatment were non-significant. In addition, analyses showed that the HCR-20 was mainly of interest in identifying low-risk individuals. Further research measuring different aspects of predictive validity in applied settings is recommended.     

从G7到G20的历史性意义何在

从G7到G20这一发展进程,二者都确立了制度化的＂宏观经济政策合作＂这一经济全球化所要求的新机制,二者都处于联合国框架之外,反映着世界经济建立新秩序的要求。但是,如果说G7意味着对世界经济旧秩序的＂突破＂,G20则意味着世界经济新秩序的孕育与胚胎。