司法会计鉴定实践中存在的问题及对策

公正仰仗于完善的司法,目前我国的司法会计鉴定工作存在诸多问题,如鉴定依据不充分、鉴定责任不明确,有时对于同一案件的财务事实,出现多种鉴定结论、甚至是截然相反的鉴定结论,使得法院无从审理。文中就司法会计鉴定工作中存在的问题及如何解决这些问题,进行了分析研究,以期对规范我国司法会计鉴定实践提供参考。     

Apartisans and the changing German electorate

The concept of party identification is central to our understanding of electoral behavior. This paper builds upon the functional logic of party identification and asks what occurs when more Germans manage the complexities of politics without needing to rely on habitual party cues—what we label as Apartisans. We track the distribution of party mobilization and cognitive mobilization within the German electorate from 1976 until 2009. Then, we demonstrate the importance of these mobilization patterns by documenting strong differences in electoral commitment, the content of political thinking, and electoral change. The results suggest a secular transformation in the characteristics of the public has led to a more differentiated and dealigned German electorate.     

Use of RGB values in the Periodic Acid-Schiff color test to determine the presence of vaginal fluid

This study demonstrates how RGB color values from microscopic smears stained with the Periodic Acid-Schiff reagent under standardized microscopy conditions can be used to indicate the presence of vaginal secretions. Based on data obtained in the study, a numeric threshold determined from the sum of separate values for red, blue and green was determined to differentiate vaginal-based samples with other body fluids. Using this threshold, 55 of 57 vaginal-based samples tested positive for the presence of vaginal secretion. Conversely, 27 of 29 smears prepared from other body fluids yielded negative results. However, when graphing RGB sum values against a calculated RGB integer no overlap in data was obtained between all vaginal-based samples and other body fluid samples, clearly differentiating them. One-way ANOVA testing with a 95% confidence interval indicated that vaginal samples from different age groups showed no difference in RGB sum values. Similarly, the location that vaginal swabs were collected (from the outside of a condom or a vaginal swab) also showed no statistical difference using one-way ANOVA at 95% confidence. Furthermore, refrigerated test swabs aged up to 15 months showed no demonstrable differences. Pair-wise t-testing using RGB sum values, however, did show significant differences between vaginal samples and all other body fluids tested. Finally, the method successfully differentiated between pre-and post-coital penile swabs and finger swabs taken before and after digital vaginal penetration in anecdotal comparisons using the method.     

从哲学、书法鉴赏角度把握笔迹鉴定中的“神韵”

笔迹鉴定实践中往往过分关注笔迹的微观细节特征而忽略从整体角度把握笔迹。“神韵”是笔迹整体所具有的特征，它要求我们鉴定笔迹时不但从微观入手而且更要从宏观上把握。     

Forensic Identification of Bipartite Patella Misdiagnosed as Patella Fracture

Bipartite patella is recognized as a developmental anomaly of ossification. Most of them are asymptomatic and are discovered incidentally. Bipartite patella is sometimes misdiagnosed as a patella fracture, because the x‐ray images of both these conditions may appear very similar. In this case, the patient complained of left knee pain after x‐ray films revealed a fracture‐like line in the left patella. The patient was then diagnosed as having a patella fracture. In China, the injury degree is categorized as serious injury, minor injury, and trivial injury. As the injury degree of patellar fracture is identified as minor injury, the defendant who injured the patient will be sentenced to prison for ≤3 years. However, the defendant objected to this judgment and applied for the second evaluation of injury degree. On the basis of the site of injury, clinical manifestations, and imaging findings, we diagnosed the patient with bipartite patella which belongs to normal anatomic variant. Therefore, the injury degree of the patient was not minor injury.     

ABS制动痕迹特征及其在交通事故鉴定中的应用

ABS制动痕迹因其独有的作用原理,与普通的制动痕迹相比有自己的特点。在交通事故鉴定中,ABS制动痕迹很容易被忽略。为了提高对ABS制动痕迹的认识,增加ABS制动痕迹在交通事故鉴定中的应用,文章从工作原理、制动痕迹特征及其在事故鉴定中的应用等几个方面进行了探讨,希望能给实际公安工作带来帮助。     

指纹类专家辅助人出庭的必要性与质证技术研究

由于指纹鉴定中错误鉴定、标准不一、管理混乱等问题日益突显，指纹类专家辅助人出庭就指纹鉴定的技术性问题与鉴定人展开辩论以充分证明鉴定意见的可靠性或不可靠性，这就显得十分必要。指纹类专家辅助人必须具备一定的资格才能选任，并被赋予一定的诉讼权利才能充分地准备质证。在庭审中，指纹类专家辅助人应当就指纹鉴定的程序性规范与鉴定依据的科学性、可靠性两个方面的具体内容对个案的指纹鉴定展开质证。     

SPME技术及其在司法鉴定中的应用

固相微萃取技术（SPME）是一种新型的无需溶剂的样品前处理方法,它可一步完成取样、萃取和浓缩,简化了传统前处理方法的繁琐步骤,而且不会造成二次污染。因此,SPME技术在短短十几年内已经广泛应用于各个研究领域。