荧光复合扩增4个Y染色体STR的单倍型及其法医学应用

目的建立一套Y染色体STR的双色荧光复合扩增系统,调查4个Y-STR基因座单倍型分布情况及其在混合斑物证检验中的法医学应用前景。方法荧光标记引物复合扩增Y-GATA-A10、DYS531、DYS557和DYS448四个Y染色体特异性STR基因座,并用ABⅠ310遗传分析仪对扩增产物进行检测、分型。结果在成都汉族120名无关男性个体中,四个基因座分别检出5、5、8、7个等位基因,共检出78种单倍型,单倍型基因多样性为0.9881。对3例本教研室不能用常规常染色体STR对男性成份作出同一认定的混合斑检材,该系统成功的作出了与嫌疑人血液Y-STR基因型一致的鉴定结论。结论建立的Y-STR荧光标记复合扩增系统具有很高的识别能力,对建立Y染色体STR数据库,研究群体遗传学和进行法医学混合斑物证鉴定有重要意义。     

人文素养对艺术类大学生发展的意义

在艺术类院校中加强学生的人文素质教育意义十分重大,注重专业课中渗透人文精神,从而提高艺术类大学生的综合素质,是培养21世纪全面发展人才的重要方法和目的。     

再议著作权转让

全国人大常委会于2001年对著作权法作了重大修改,其中最引人注目的是增设了著作权转让制度。文章从该法第10条出发,分析了我国著作权转让制度的确立,通过与类似制度比较,阐述了著作权转让制度的特征,并对其中的一些热点问题,如著作权卖断、作者与受让人的关系予以讨论,为该制度的完善提几点建议。     

《孙子兵法》与缉捕谋略——全警大练兵兵法探究

《孙子兵法》是现存最古老的军事著作,具有很强的军事哲理,警察与犯罪嫌疑人的对抗程度在和平年代远远超过军事领域。在全警大练兵活动中,应重视对《孙子兵法》的学习与研究,从其“先计后战”、“不战而屈人之兵”、“强而避之”、“诡道”等思想中涉取养料,提高全警缉捕犯罪嫌疑人的能力,提高破案率,减少民警不必要的伤亡     

Public markets, private orderings and corporate governance

In the New Property Rights approach the degree of incompleteness of markets is taken independently of the cost of the public ordering and of their efficiency relatively to private orderings. In this approach “public markets,” similarly to a Swiss cheese, are either assumed to be nonexistent empty holes (because of infinite third party verification costs) or assumed to be smooth and efficient (because of zero third party verification costs). When we allow for positive but not infinite third party verification costs we are necessarily pushed back to the insights of Commons, Coase, Fuller and Williamson. The degree of (in)completeness of public markets becomes an endogenous economic problem and managers can be seen as agents that make “second order” specific investments to run specific relations that cannot be efficiently handled by public markets. Managers and the public authorities build respectively private and public “legal equilibria” that set the working rules within which transactions can take place. Private and public legal equilibria are not only substitutes but also complements. This complementarity is an important source of the path dependency that characterizes the development of different legal systems. The framework is applied to GM’s acquisition of Fisher Body. We suggest that, contrary to the claims of the New property Rights approach, the advantages of the acquisition were not due to the superior incentives of the new private owners but should be rather related to the replacement of public markets by the new private ordering set up by Alfred Sloan.     

Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

不同世代的精神共鸣——“现代艺术论战”中的徐复观与刘国松

20世纪60年代的台湾“现代艺术论战”,是中国美术现代化的重要组成部分。虽然徐复观和刘国松对现代艺术的态度、艺术的本质及艺术创新的方式上有着不同的理解,但他们在中国画的传统、技术在绘画中的地位,绘画的功能,庄学对中国艺术的影响及中国画现代化的路向等方面实有着诸多的精神共鸣,对这两个世代在社会转型期的美学选择和价值取向进行总结和反思,对中国画的现代化和中国文化的现代创新有着重要的启示意义。     

中亚——日本双边、多边关系及其对中国的启示

中亚各国与日本建立外交关系以来,随着官方交往水平的提高,其伙伴关系稳步发展。1997年,"新丝路外交"这一概念总结了日本的中亚政策。21世纪伊始,新的地区伙伴开始受到中亚的欢迎。20多年间,日本与中亚的合作突出了几个特别的领域,即教育、区域经济发展、政治改革以及能源资源,其多边外交关系提升到了建立"中亚+日本"的对话机制。构建"丝绸之路经济带"的构想,反映了中国领导人对中亚政策的重要体现,反映了中国的中亚战略。日本的中亚政策,会在一定程度上给中国与中亚国家合作关系的发展造成一些影响,但是不能看作遏制中国与中亚国家合作关系的政策,应从中获得一定的启示。