Gerichtlicher Freispruch wegen Finanzvergehens stets nur Unzuständigkeitsurteil

Jeder von einem Strafgericht gef?llte Freispruch vom Vorwurf eines Finanzvergehens ist als Freispruch wegen Unzust?ndigkeit nach § 214 FinStrG aufzufassen. Die § 259 StPO erg?nzende Sonderbestimmung des § 214 FinStrG hat den Zweck, einen – sonst unzul?ssigen – Subsumtionsfreispruch in Betreff einer m?glicherweise echt idealkonkurrierenden, jedoch in die Zust?ndigkeit der Finanzbeh?rde fallenden strafbaren Handlung und damit eine Fortsetzung des Finanzstrafverfahrens durch diese zu erm?glichen, indem klargestellt wird, dass der Angeklagte wegen dieses Aspekts ein- und derselben Tat iSd Art 4 des 7. ZPMRK weder verurteilt noch freigesprochen wurde.     

The Effect of Medical Marijuana Laws on the Health and Labor Supply of Older Adults: Evidence from the Health and Retirement Study

Older adults are at elevated risk of reducing labor supply due to poor health, partly because of high rates of symptoms that may be alleviated by medical marijuana. Yet, surprisingly little is known about how this group responds to medical marijuana laws (MMLs). We quantify the effects of state medical marijuana laws on the health and labor supply of adults age 51 and older, focusing on the 55 percent with one or more medical conditions with symptoms that may respond to medical marijuana. We use longitudinal data from the Health and Retirement Study to estimate event study and differences‐in‐differences regression models. Three principle findings emerge from our analysis. First, active state medical marijuana laws lead to lower pain and better self‐assessed health among older adults. Second, state medical marijuana laws lead to increases in older adult labor supply, with effects concentrated on the intensive margin. Third, the effects of MMLs are largest among older adults with a health condition that would qualify for legal medical marijuana use under current state laws. Findings highlight the role of health policy in supporting work among older adults and the importance of including older adults in assessments of state medical marijuana laws.     

A Bridge in Flux: Narratives and the Policy Process in the Pacific Northwest

Policy narratives play an important role in the policy process. Often policy narratives originate from advocacy coalitions seeking increased support from the public for their policy stance. Although most Narrative Policy Framework studies have focused on national policy issues, this study examines a state and local economic development project by exploring the policy narratives from competing coalitions in favor and opposed to the project. Specifically, in the Portland–Vancouver area of Oregon and Washington, local policy discussions have been dominated by a proposal for a new mega bridge on Interstate‐5 connecting the two cities across the Columbia River. A new government agency (CRC—Columbia River Crossing) was formed for the implementation of this project. Upon approval of a proposal, CRC experienced heavy backlash from citizens, local businesses, community leaders, and other stakeholders leading to the formation of two competing coalitions in opposition and support of the bridge. This study, using content analysis of 370 public documents, finds that competing coalitions utilize policy narratives in strategic ways to characterize the opposing coalition, themselves, and other actors in the policy subsystem. This study also suggests that the strength and cohesion of a coalition's narrative contributes to its policy success and the winning/losing status of a coalition potentially determines the types of strategies they will use. Last, this study introduces and tests a new narrative strategy called the impotent shift testing a coalition's strategic use of the victim character.     

Government Promotion of Corporate Social Responsibility: Evidence from the EU Eco‐Management and Audit Scheme

Governments play an active role in promoting corporate social responsibility and specifically environmental management system (EMS) programs, but few studies have examined the impact of such support on the decision of businesses to adopt EMS programs. We ask two questions in this paper: how does government support for EMS programs affect adoption of such programs? Second, what effect does this government support have on the pace of adoption of such programs? The answer to the first question can reveal how effective government programs are in boosting membership in EMS programs. The answer to the second reveals to what extent businesses within EU member states are converging upon particular EMS standards. We examine these questions in the context of the European Union’s Eco‐Management and Audit Scheme (EMAS), 2010–2014. There is significant variation in government support of EMAS across the EU and at the same time, EMAS competes for business attention with the more established ISO 14001. Our quantitative and qualitative analyses therefore reveal the effectiveness of government programs in boosting adoption, but also to the extent to which such programs cause convergence upon EMAS in the face of a competing standard such as ISO 14001.     

Use of styryl 11 and STaR 11 for the luminescence enhancement of cyanoacrylate-developed fingermarks in the visible and near-infrared regions

In current casework, most post-cyanoacrylate stains rely on luminescence emission in the visible region (400-700 nm). While traditional stains such as rhodamine 6G work well under most circumstances, some surfaces may generate background luminescence under the same conditions. Detection in the near-infrared region (NIR > 700 nm) has shown to be effective in minimizing the interferences from such surfaces. The laser dye styryl 11 generated strongly luminescent fingermarks when applied after cyanoacrylate fuming on all surfaces tested. When compared to rhodamine 6G, the dye was superior only when viewed in the NIR. Styryl 11 was subsequently combined with rhodamine 6G, and the mixed stain formulation (named StaR 11 by the authors) induced stronger luminescence compared with styryl 11 alone with an ability to visualize in both the visible and NIR regions. Reliable and consistent results were obtained when using either styryl 11 alone or the STaR 11 mixture. The enhancement achieved did not otherwise vary depending on the source of the fingermark secretions. With visualization possible in both the visible and NIR regions, the styryl 11/rhodamine 6G mixture showed significant potential as a post-cyanoacrylate stain.     

Legal grounds to process personal data under Spanish legislation after the ECJ Judgment of 24 November 2011 (the ASNEF and FECEMD case)

Spanish law on personal data protection regulates (among other issues) the legal bases that permit the processing of data in a way that is similar to that set out in Directive 95/46/EC. Consent constitutes the general rule although data may be processed without it if necessary for administration functions, within the framework of a contractual relationship, in order to safeguard the vital interests of the data subject or if they are included in sources accessible to the public. However, unlike the Directive, legitimate interest is not recognised as an independent reason for processing data, whereas a legal ground that is not set out in community law is included, i.e., sources accessible to the public. This paper analyses these two cases, taking as its starting point consent, along with the consequences that the ECJ Judgment of 24 November 2011 regarding the interpretation of Article 7 of Directive 95/46/EC may have and giving attention to the revision of this Directive itself.     

群众路线十议

党的群众路线所说的,要依靠的群众,就是占人1：290％以上的人民大众;对待群众的正确态度就是始终确立以工人阶级、农民阶级为主体的广大人民群众真正的历史地位;群众广泛分布在现实世界或真实世界和虚拟世界或网络世界中;群众路线简洁地说就是,两个“一切”、并要有一个“来”和一个“去”,两个“结合”、并要有一个“集中”和一个“坚持”;群众路线的实质就在于为民、务实、清廉;实行群众路线,要深入群众、组织群众、领导群众;贯彻执行群众路线遇到的最大障碍是腐败;群众路线与民主政治不是对立的,而是紧密相连、相辅相成的;群众路线的核心问题是保持党同人民的血肉联系;要把开展群众路线活动的大力气下在建章立制、推动体制机制改革上。     

解析词块教学法对英语四、六级翻译的重要意义

随着全国大学英语四、六级考试委员会对考试大纲的修订,翻译的题型、分值都发生了很大变化,重要性进一步凸显。基于词块的定义和分类的理论基础,结合四、六级翻译改革后的要求和学生翻译中普遍出现的问题,解析应用词块教学法对提高学生翻译能力的优越性。     

舒群在延安文艺座谈会前后

本文梳理了舒群参与《解放日报》副刊以及在延安文艺座谈会前后的相关活动,既展示了舒群在其中的重要作用,也有助于了解和把握延安文艺座谈会的筹备过程以及党在延安时期的文艺政策.     

A Monte Carlo simulation and sensitivity cost benefit analysis for use of nylon 4N6FLOQSwabs®

Forensic genetic laboratories are challenged with implementing innovation even if the benefits to operational performance are well demonstrated often because of internal budget constraints. A prospective cost–benefit analysis (CBA) could support justification for an increased budget by effectively demonstrating in a system-based approach the relatively small cost of increasing a laboratory budget can substantially reduce costs to society (both qualitatively and monetarily). A Monte Carlo simulation and sensitivity CBA was performed using a more expensive swab (i.e., nylon 4N6FLOQSwabs®) compared with a less costly cotton swab. Ranges of input values and tangible and intangible benefits were considered. The outcome is that the relatively small increased cost of using a nylon swab pales compared with the potential tangible and intangible benefits to the overall system. This approach provides a sounder basis for requesting additional funds to support implementation of technologies and better approximates realistic situations while accommodating uncertainty of input values.