Distribution of drugs of abuse within specific regions of the human brain

Since concentration of drugs of abuse found in the brain better reflect drug concentration at their site of action, brain specimens are useful in the determination of the role of drugs of abuse in the cause of death. In order to allow for the routine use of brain specimens in this field, a comprehensive database with reliable reference values is needed and should include both post-mortem data for cases where drugs have been taken in therapeutic doses as well as for cases of overdose. In this study, a semi-automated extraction procedure, in combination with gas chromatography/mass spectrometry (GC–MS) using stable isotope internal standards was applied to yield reproducible, quantitative results which could be used to investigate the distribution patterns of drugs of abuse within specific regions of the brain, by analyzing several segments of both medulla oblongata and cerebellum. A homogenous distribution of unconjugated morphine, dihydrocodeine, and benzoylecgonine within the investigated segments of medulla oblongata or cerebellum could be found. However, when these two brain regions from the same case were compared to each other, significantly higher concentrations of unconjugated morphine, dihydrocodeine, and benzoylecgonine were found in the cerebellum than in the medulla oblongata.     

按生产要素分配小注

党的十五大以后,我国理论界开始了关于按生产要素分配种种问题的讨论,有种观点认为,按劳分配本来就属于按生产要素分配,原来把生产要素分配和按劳分配对立起来的观点是理论上的误区。本文对此观点持有异议,认为按生产要素分配并不包括按劳分配,二者有着本质的区别。     

利益相对均衡是构建和谐社会的基础

党的十六届五中全会，再次强调了我国必须 加强和谐社会建设，这不仅是我国“十一五”期间 发展的一个目标，而且应当是我国长期发展乃至 整个社会主义阶段追求的重要目标之一。现阶段， 社会矛盾的焦点在利益分配上，所以和谐社会建 设的切入点应当是调整收人分配政策，适当控     

怀柔刑事政策的提倡与刑罚结构维新

刑事政策制定与实施的目标是通过正确指导规范创设和刑罚裁量以满足社会遏制犯罪的需要。不同国家由于社会意识形态和法文化背景不同,在不同历史时期针对国内社会治安形势和犯罪态势的变化所确立的刑事政策就可能迥然相异。而刑事政策的选择与刑罚结构的构建具有不可分割的联系。和谐社会语境下,怀柔的刑事政策应当成为犯罪防控的主要战略。与此相应,刑罚结构也应当有以下一些实质性的调整:彻底废止死刑、社区矫正取代拘役和管制两种短期自由刑、废止没收财产刑并将罚金刑提升为主刑、扩展资格刑的内容。     

试论证明责任分配规则

证明责任具有主观证明责任与客观证明责任双重含义。证明责任制度的核心是证明责任分配。大陆法系国家通常采用形式标准,英美法系国家一般采取实质标准来分证明责任。最高人民法院颁布的《关于民事诉讼证据的若干规定》借鉴两大法系的优势,制定出适用我国的三项证明责任分配规则:基本规则、特殊证明责任分配和衡平原则。     

浅论农村宅基地使用权流转现状与对策

对农村宅基地使用权进行明确定性是不容易的。我国农村宅基地使用权流转立法现状尚待完善。针对于此，该文提出从立法上对农村宅基地使用权制度进行完善的几种观点，主张从流转范围、流转条件、流转方式及收益分配制度等诸方面进行立法完善。     

明治日本所得税法立法过程考论

明治中期开始,日本政府为实现其富国强兵政策,采取了一系列增强财政收入的措施,当时的大藏省在相继进行地税改革以及试图恢复关税自主权之后,仍然没有扭转财政入不敷出的状况。在此情况下,以松方正义等为首的大藏省官员效仿欧美国家,开始将新的税制引入日本。通过对当时欧美各国税制进行反复研究,决定引进当时只在英国等极少数国家实行的所得税制。近代日本为何引进所得税?又是如何完成对所得税法的立法程序?在此过程中如何处理外来制度与本国传统及实际的矛盾?文章试图解答这些问题。     

中国与越南企业收入核算的比较

中国与越南的会计准则和会计核算方法有不少相同之处，也存在着明显的差异，在收入核算方面，两国对收入的确认条件和计量原则基本相同，但对收入范围的界定，具体业务的计量、收入账户处理及披露都存在着差异。     

Foreclosure filings and sheriff's sales experienced by low‐income first‐time home buyers

Abstract

This paper examines the recent history of supply‐side subsidies. The first section describes the programs that have had a major impact on the supply of low‐income housing over the last 20 years. The second section looks in some detail at the recent history of tax subsidies to low‐income housing and attempts to quantify their magnitudes. The third section presents some data on recent syndication deals to shed light on the return rate that seems to have been required in recent years to attract private investors into low‐income housing. The final section turns to the literature on rent‐seeking behavior and proposes a more efficient way to subsidize low‐income housing production.     

Comment on Charles C. Bohl's “new urbanism and the city: Potential applications and implications for distressed inner‐city neighborhoods”

Abstract

This article argues that distressed neighborhoods greatly benefit from New Urbanist design. New Urbanists have been rebuilding distressed neighborhoods for years, and New Urbanism's mix of architecture, planning, and public policy offers inner‐city neighborhoods the best set of tools available to improve the quality of life for their residents. Principles based on flexibility and absolute rejection of formula allow New Urbanism to offer solutions for a broad range of situations.