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101.
Abstract: Tool mark identification relies on the premise that microscopic imperfections on a tool’s working surface are sufficiently unique and faithfully transferred to enable a one‐to‐one association between a tool and the tool marks it creates. This paper presents a study undertaken to assess the validity of this premise. As part of this study sets of striated tool marks were created under different conditions and on different media. The topography of these tool marks was acquired and the degree of similarity between them was quantified using well‐defined metrics. An analysis of the resulting matching and nonmatching similarity distributions shows nearly error‐free identification under most conditions. These results provide substantial support for the validity of the premise of tool mark identification. Because the approach taken in this study relies on a quantifiable similarity metric, the results have greater repeatability and objectivity than those obtained using less precise measures of similarity.  相似文献   
102.
"From the economic point of view, common law is more efficient than civil law." Is this recent statement published in an economic report valid for mergers and acquisitions (M&A)? The main objective of this paper is to compare the legal performance of M&A in France and in the United States. The purpose is to quantify the impact of both legal systems on the long-term performance of M&A transactions. To carry out this research, a specific methodology was developed and the results of which are evaluated. Two legal structures for M&A transactions were retained: the purchase of shares (share deal), and the purchase of assets (asset deal). Each of these acquisition structures was then subdivided into eleven steps composing the process, for example from preliminary information, letter of intent, due diligence, stock or asset purchase agreement, closing, to litigation with formal summons. Performance was then measured by taking into account time, cost, and satisfaction factors. The time factor was broken down into person-days and the number of days, weeks, or months required to complete each step. French and U.S. respondents were asked to fill out a questionnaire with reference to a specific acquisition project. A typical question was for instance: What is your estimate of working days to complete this step (person-days)? Radar charts were used to compare the mean of each performance factor. In order to check for correlations among the performance factors, an inter-factors analysis (regression) was carried out. The research findings are presented in this paper. Results show that a share deal in France is generally cheaper and participants indicate a significantly greater amount of satisfaction than in the U.S. However, for the time factor, the results vary. The conclusion is that the application of the civil code rather than common law does not reveal substantial differences as far as M&A transactions are concerned. One reason is that in both France and the U.S. these transactions are carried out following standard procedures in compliance with common contractual practices.  相似文献   
103.
法系不同 本质相同——对司法会计与法务会计的认识   总被引:1,自引:0,他引:1  
我们不能简单总结司法会计与法务会计的区别,应将其放在特定的法律环境中进行分析。司法会计与法务会计最根本的区别在于法律渊源即法系基础不同,但其本质相同,都是同一种技术学科在不同法律体系下的不同实现与发展;目标相同,都是为法庭提供财务会计方面的证据;理论依据相同,采用的也都是基本相同的技术方法。  相似文献   
104.
This paper contributes to the ongoing discussion about the distinction between observations and propositions in forensic inference, with a specific focus on forensic voice comparison casework conducted in the UK. We outline both linguistic and legal issues which make the evaluation of voice evidence and the refinement of propositions problematic in practice, and illustrate these using case examples. We will argue that group-level observations from the offender sample will always be evidential and that the value of this evidence must be determined by the expert. As such, a proposal is made that experts should, at least conceptually, think of voice evidence as having two levels, both with evidential value: group-level and individual-level. The two rely on different underlying assumptions, and the group-level observations can be used to inform the individual-level propositions. However, for the sake of interpretability, it is probably preferable to present only one combined conclusion to the end user. We also wish to reiterate points made in previous work: in providing conclusions, the forensic expert must acknowledge that the value of the evidence is dependent on a number of assumptions (propositions and background information) and these assumptions must be made clear and explicit to the user.  相似文献   
105.
This short overview of available statistical data on crime and penal systems in Scandinavia indicates that the level of traditional forms of crime in Scandinavia is on a par with or lower than that found in many other European countries. As elsewhere in western Europe, Scandinavia experienced a substantial increase in crime rates during the post‐war period—indicating that these recorded increases may have common structural roots. The 1990s witnessed a stabilization of theft rates, albeit at a high level. Increasing equality between women and men may have contributed to an increase in the reporting of violent and sexual offences against women (and children), making these offences more visible. The system of formal control in the Scandinavian countries is characterized by relatively low police density; a clear‐up rate that has declined; above‐average conviction rates; the imposition of fines in a high proportion of criminal cases; and relatively low prison populations. The implications for crime policies are discussed.  相似文献   
106.
In recent years, both China and the United States (US) have discovered numerous wrongful convictions, including several cases in which innocent people have been sentenced to death. These discoveries have led both countries to reform the death penalty but the extent and nature of the reforms in each country have been greatly different. This article explores the similarities and differences between the nature of wrongful convictions in death penalty cases in China and the US. It will also compare the reforms undertaken in each country. On the whole, the US has made greater progress in the prevention and correction of wrongful convictions involving the death penalty, especially in the areas of evidentiary rules and post-conviction review. In order for China to match America's success, it is necessary that China adopt more substantive reforms. China should learn from America's experience and should continue to adopt international standards of criminal justice, such as due process rights, the presumption of innocence and the exclusion of illegally obtained evidence. In the interim, China should immediately suspend all executions until adequate reforms can be carried out. Ultimately, China should surpass the US in criminal-justice reform and in the field of human rights protection by completely abolishing the death penalty and creating a more effective mechanism for criminal punishment.  相似文献   
107.
Participation in interlaboratory quality control exercises is one of the main mechanisms currently used for quality assurance and continuous improvement of the trials. The objective of this study was to design, to manage and to evaluate the Colombian Exercise Interlaboratory Quality Control 2012 (CEIQC-2012). The CEIQC-2012 included both practical and theoretical exercises. For practical exercise three samples were provided, two from blood and one from buccal swab, all on FTA cards, participants were requested to process the samples according to the methods and the markers used routinely in their own laboratories. For theoretical section four exercises were sent, and only one was mandatory, the remain have different degrees of difficulty and were optional. In the mandatory exercise, the participants were asked to calculate the partial and total IP of 15 autosomal STRs markers of an alleged father and a son. This exercise involved 28 laboratories from 6 Latin American and Caribbean countries (Brazil, Ecuador, Peru, Panama, Dominican Republic and Colombia), all reported results for the theoretical mandatory and 27 for the practical. Fifty-four STR markers distributed in autosomal, Y and X chromosomes were under consensus. The Proficiency Test conducted through the Colombian National Reference Laboratory has become a useful tool for quality assurance of all Colombian laboratories and some of Latin America and Caribbean that perform DNA testing to establish biological relationships. This exercise is also an excellent opportunity for constant experts training in the region.  相似文献   
108.
Policies for large‐scale research facilities (LSRFs) often highlight their spillovers to industrial innovation and their contribution to the external connectivity of the regional innovation system hosting them. Arguably, the particular institutional features of LSRFs are conducive for collaborative research. However, based on data on publications produced in 2006–2009 at the Neutron Science Directorate of Oak Ridge National Laboratory in Tennessee (United States), we find that internationalization of its collaborative research is restrained by coordination costs similar to those characterizing other institutional settings. Policies mandating LSRFs should consider that research prioritized on the basis of technological relevance limits the international reach of collaborations. Additionally, the propensity for international collaboration is lower for resident scientists than for those affiliated with domestic universities or government laboratories. Policies conceiving LSRFs as “knowledge attractors” therefore should consider the complementarities between research at a LSRF and in its academic context at a regional or national level.  相似文献   
109.
与西方国家工会相较,中国工会具有以下五大优势:一是社会主义制度的优势;二是企业民主管理制度的优势;三是工会性质和基本职能的优势;四是维权观念和维权机制的优势;五是组织体系和联系群众的优势。  相似文献   
110.
Linkage of a cutting tool (a sickle) with a telephone cable of 100 pairs of copper wires is reported in a case of theft of a telephone cable. Telephone cables contain numerous insulated copper wires of small diameter inside an outer covering and are stolen for the relatively precious copper. The cutting pattern of the cable can only point to the type of the tool but because of the large number of copper wires, it is practically difficult to make a definite linkage with the tool used to cut the cable by comparing the tool marks. The present work reports the successful attempt of the authors in establishing a definite linkage of a stolen telephone cable with a sickle recovered from the suspects. Spot microchemical test was performed for detection of copper on the blade of the sickle, and then tool mark comparison was performed to link the tool marks on the metal strip inside the outer covering of the cable to the blade of the sickle.  相似文献   
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