行政公产的理论问题探析

在我国，行政公产仍然是一个学术意义上的概念，但行政公产作为行政的物的手段的意义正日益显现。文章在对大陆法系国家公产制度比较分析的基础上，指出：行政公产的理论内涵应当是指行政主体基于直接公共使用的目的而所有或管理的财产。行政公产的融通、公用征收等都严格受到一定目的和条件的限制。     

税收优先权初论

税收征管法第45条确立了税收优先权制度,这对于保障国家税收的实现起到了重要作用。我国税收优先权的种类和适用范围,包括税收及滞纳金。税收优先权制度建立的理论基础包括税收人公益性、风险性要求等。由于我国税收优先权与其他债权的关系欠缺一定的公示性,将导致债权人设置抵押、质押时无法查清债务人在此之前具有欠缴税款的情形,同时税收优先于留置权的规定违反了物权法的规定。可借鉴日本和我国台湾地区的有关做法,在税收征管法修正时予以改进。     

Oral fluid collection: The neglected variable in oral fluid testing

The potential to use oral fluid as a drug-testing specimen has been the subject of considerable scientific interest. The ease with which specimens can be collected and the potential for oral fluid (OF) drug concentrations to reflect blood–drug concentrations make it a potentially valuable specimen in clinical as well as forensic settings. However, the possible effects of the OF collection process on drug detection and quantification has often been over looked. Several studies have documented that drug-contamination of the oral cavity may skew oral fluid/blood drug ratios and confound interpretation when drugs are smoked, insufflated or ingested orally. OF pH is predicted to have an effect on the concentration of drugs in OF. However, in a controlled clinical study, the effect of pH was less than that of collection technique. Mean codeine OF concentrations in specimens collected a non-stimulating control method were 3.6 times higher than those in OF collected after acidic stimulation. Mean codeine concentrations were 50% lower than control using mechanical stimulation and 77% of control using commercial collection devices.Several factors should be considered if a commercial OF collection device is used. In vitro collection experiments demonstrated that the mean collection volume varied between devices from 0.82 to 1.86 mL. The percentage of the collected volume that could be recovered from the device varied from 18% to 83%. In vitro experiments demonstrated considerable variation in the recovery of amphetamines (16–59%), opiates (33–50%), cocaine and benzoylecgonine (61–97%), carboxy-THC (0–53%) and PCP (9–56%). Less variation in collection volume, volume recovered and drug recovery was observed intra-device. The THC stability was evaluated in a common commercial collection protocol. Samples in the collection buffer were relatively stable for 6 weeks when stored frozen. However, stability was marginal under refrigerated conditions and poor at room temperature. Very little has been published on the efficacy of using IgG concentration, or any other endogenous marker, as a measure of OF specimen validity. Preliminary rinsing experiments with moderate (50 mL and 2 × 50 mL) volumes of water did not reduce the OF IgG concentration below proposed specimen validity criteria. In summary, obvious and more subtle variables in the OF collection may have pronounced effects on OF–drug concentrations. This has rarely been acknowledged in the literature, but should to be considered in OF drug testing, interpretation of OF–drug results and future research studies.     

红花的本草考证

以历代中医药古籍中相关记载为依据,对红花名称、来源、产地、用途、采收炮制等内容进行系统考证,以期为红花资源的开发利用提供参考。红花以“红蓝花”之名首载于《金匮要略》,红花一名首见于《开宝本草》,历史上红花还有“黄蓝”之称。红花主流品种为菊科红花属植物红花Carthamus tinctorius L.,其栽培历史悠久,种植范围广泛,目前中国的主要产区有新疆、四川、云南等地。红花的花在中国古代主要用作染料,或入药用于治疗妇科疾病,红花的苗、种子或加工成的胭脂在历史上也曾有药用记载。历史上酒制红花曾为主流炮制方法,现在红花多以生品入药。     

恶意透支型信用卡诈骗罪相关问题分析简

恶意透支型信用卡诈骗罪具有区别于传统型信用卡诈骗罪的显著特征和特有的犯罪构成要件。在犯罪主体上,其属于身份犯,信用卡申领人方具有犯罪主体资格,借用人不能单独构成该类型犯罪;恶意透支型信用卡诈骗罪非法占有目的的推定需要综合行为人的各种行为加以考察,不能客观归罪,也不能仅以发卡行催收后拒不归还来推定主观上的非法占有目的;发卡行催收行为的实施应自透支期限届满后以有效的方式能够确使申领人知晓为标准;行为人的透支数额不应包括其应支付的利息,对于行为人利用多张信用卡宴旒酌潘古行为苴潘古射枥酌计笪廊当i并行累加．     

物权法视野中的农村集体土地所有权制度的整合

现行的农村集体土地制度存在着土地所有权主体错位、土地所有权权能不全等弊端。由于这些弊端的存在,使农民不能充分利用土地,农民的利益得不到充分的保护,因此,如何克服上述弊端使农村集体土地所有权制度科学化成为制定中国民法典过程中所必须解决的重要问题之一。     

社会保障供款征缴体制国际比较与中国的抉择

对世界各国社会保障供款征缴的"分征""代征""混征"这三个模式进行了实证分析,并利用第一手资料对每个模式做了案例研究;在此基础上对社保部门、税务部门和私人部门三个不同征缴主体在三个不同征缴模式中的职能作用与协调配合问题做了考察;对中东欧转型国家征缴模式的改革取向及其原因做了分析.针对中国目前存在的社保部门和税务部门"双重征缴"体制的现状,认为,中国面临着二元化经济结构和统账结合制度特征的现实国情,由此决定了社保制度扩大覆盖面工作的长期性和艰巨性.中国国情的特殊性是任何发达国家和中东欧转型国家都不具有的,这就要求社保制度要不断进行自我完善,适应社会经济既定条件,以完成十六届六中全会提出的到2020年基本建立覆盖城乡社保制度的目标,否则,就难以实现这个目标,或即使实现了也是一个碎片化的社保制度,而不利于构建和谐社会.指出:中国选择征缴模式的替代方案应以分征模式为最优,代征模式不利于实现2020年的目标,目前存在的"双重征缴"体制不利于实现这个目标,并提出了征缴体制转型的"两步走"的改革设想.     

On the Progress of Women/Gender Studies in China from the Collection of Women＇s Studies ——Analysis of the Changes in the Columns, Themes and Contents ill the Past 20 Years

本文对《妇女研究论丛》创刊20年来的栏目变化、刊文情况以及主题与内容进行分析,探讨中国妇女/性别研究进展。结论认为,中国妇女/性别研究经历了由浅入深、不断走向成熟的过程,学术性和实践价值都在不断增强。但仍需进一步加强妇女/性别研究的理论创新,加强有关妇女发展和性别平等的重大现实问题研究,加强妇女发展与性别平等法律与政策研究,促进中国妇女/性别学科建设。     

Reflections on the Book Review Columns of the Collection of Women＇s Studies

本文结合《妇女研究论丛》“读书与思考”、“图书推介”栏目2000—2011年的统计数据,对该杂志的图书评介栏目进行了梳理和探析,多年来,该杂志在图书评介栏目方面进行了积极的探索,但还存在一些不足,如自然来稿比例低,所评图书的典型性有待提高、结构有待优化,编辑部与读者、潜在作者之间的良性互动有待加强,系统化、多层次的合作办刊机制需进一步完善等。建议进一步提高所评图书的典型性,优化图书评介的结构,增强与读者、潜在作者之间的沟通与互动,完善多层次、立体化的保障机制使包括图书评介在内的栏目进一步发挥活力。