虚开增值税专用发票罪若干问题探析

虚开增值税专用发票罪是我国新刑法规定的一个新罪名。由于本罪具有较强的专业性,刑法的规定也不很清晰,所以,与本罪相关的一些问题在司法实践中引起了争议。比如,虚开增值税专用发票又以此骗取国家税款的行为应如何定性、对虚开增值税专用发票罪是否可以适用死刑等。对此,只有在综合分析后才能得出正确的结论。     

Death and the erotic woman: the European gendering of mortality in times of major religious change

This paper explores the use of European erotic death imagery produced in the Death and the Maiden (D&M) genre in two time periods. It compares and contrasts D&M imagery produced by the Germanic-speaking proto/early-Reformation artists, Hans Baldung (alias Grien) (c1484–1545), Niklaus Manuel (known as Deutsch) (c1484–1530) and Sebald Beham (known as Hans Sebald Beham) (1500–1550) which highlighted the folly, futility and transience of earthly vanities during the transition from Roman Catholic to Protestant Christianity, with contemporary calendar art produced by Cofani Funebri (from 2003) and Lindner (from 2010) which advertise coffins manufactured in the increasingly secular countries of Italy and Poland. Drawing on Biblical narrative, Augustinian theology and European socio-cultural perceptions of gender, this paper argues that these D&M images are highly eroticised and place woman as signifiers of transcient life (vanitas) and earthly pleasure (voluptas), juxtaposing her with a masculine/male representation of death; Death being imaged as an individual in the sixteenth century, and as a coffin in the contemporary works. The paper also contextualises the imagery in terms of traditional European Christian notions of life and death, as informed by the Biblical Fall narrative, with its elucidations of sin, concupiscence and punishment. It thus asserts that both socio-cultural and religious attitudes towards gender are highly significant in D&M imagery and indeed in terms of the artworks, argues that the masculine signifier of Death can be placed as Adam, whilst the Maiden, as fecund life, represents Eve. However, the overt eroticism of both sets of artworks also allows for a reading that draws on Messaris' [(1997). Visual persuasion; the role of images in advertising. London: Sage] notion that visual images ‘make a persuasive communication due to iconicity; the emotional response to the visual image presented’. Thus, this paper contrasts D&M imagery produced over 400 years apart to examine consciously erotic gendered thanantological allegories of women as vanitas and voluptas, and the male/masculine as representations of Death.     

高伤亡状况下对警察勇敢观的重新思考

在社会生活中,较高的公安民警伤亡率具有正负两方面的效应。长期以来,许多警察对勇敢的理解和认识有偏差,从某种意义上说,这是导致警察高伤亡率的一个重要原因。在当前公安机关强调以人为本、从优待警的条件下,借鉴古代思想家对勇敢范畴的认识成果,警察勇敢观应具有四个方面的内涵:面对危险英勇无畏、不怕牺牲的精神,遇事沉着冷静、敢作敢为的心理品质,机智果敢、多谋善断的意识,克敌制胜与自我保护两者完美结合的智慧。     

死刑权理论的历史回溯与启示

死刑权理论的历史回溯对于我们准确地把握死刑的本质,以及促进国家理性地选择在死刑存废问题上的基本立场都有所裨益。无论贝卡里亚、卢梭还是马克思都认识到了死刑的权力法则同战争准则具有相似性。这启示我们死刑制度有必要从战争准则的角度来反思。     

宣告死亡制度存废之探究

自然人失踪之后,对其本人及其利害关系人利益保护的立法体例,各国民法可分为法国式、德国式、意大利式、苏俄式四种类型。《民法通则》制定之初,受苏俄民法影响,继受了苏俄式。然而,此立法体例在实务中弊端甚多,我国大陆地区制定民法时,应摒弃现行立法体例,继受法国式。     

Evaluating the Potential for Unintentional Occupational Exposure to Fentanyl and Fentanyl Analogues Among Medicolegal Death Investigators and Autopsy Technicians

Recent increases in deaths in the United States from synthetic opioids such as fentanyl and fentanyl analogues (fentanyls) have raised concerns about possible occupational exposures to these potent agents. Medicolegal death investigators and autopsy suite staff might perform job tasks involving exposure to fentanyls. The potential for exposure to fentanyls among medicolegal death investigators and autopsy technicians at a state medical examiner's office was evaluated through review of caseload characteristics, injury and illness logs, and procedures and policies and discussions with management and employee representatives. The evaluation showed that this medical examiner's office had low potential for work-related exposure to fentanyls; its standard operating procedures and personal protective equipment requirements should reduce the potential for occupational exposure. Medicolegal death investigation agencies can develop and implement guidance to control exposures and provide workforce education and training to reduce the potential for work-related exposure to fentanyls.     

Sudden Death Caused by Rupture of Spontaneous Ductus Arteriosus Aneurysm in an Adult

A 55-year-old man complained of sudden onset of severe neck pain. This was followed by prompt loss of consciousness and death. Autopsy revealed rupture of a saccular aneurysm, which was considered to have resulted from enlargement of the remaining ductal tissue, and was located on the medial aspect of the uppermost portion of the descending aorta. Dense blood extravasation was noted in the posterior mediastinum and extending to the strap muscles of the neck and larynx. Histological examination of the rupture site revealed disappearance of the medial elastic fibers and thickened intima covered with dense fibrous tissue. Spontaneous ductus arteriosus aneurysm in adults is a rare finding, but widespread use of imaging technologies has revealed that it develops more frequently than previously recognized. Fatal complications may occur even when the aneurysm is relatively small. Therefore, pathologists should be aware of this aneurysm as a potential cause of sudden death.     

A Census of Medicolegal Death Investigation in the United States: A Need to Determine the State of our Nation’s Toxicology Laboratories and Their Preparedness for the Current Drug Overdose Epidemic

In 2007, the Bureau of Justice Statistics reported on 2004 data collected from the Census of Medical Examiner and Coroner Offices (CMEC). The CMEC was one of the first comprehensive reports on the state of the medicolegal death investigation system in the United States and included information on administration, expenditure, workload, specialized death investigations, records and evidence retention, and resources. However, the report did not include responses on questions that were related to toxicology such as specimen retention and type of testing. The purpose of this publication is to provide the community with toxicology laboratory-specific responses from nearly 2000 medical examiner and coroner (MEC) offices. Data obtained from a BJS CMEC public use dataset for any remaining information that was not reported in the 2007 BJS report were evaluated specific to the operation of toxicology laboratories within a MEC office or specific to toxicology testing. The CMEC includes information on average operating budget for MEC offices with internal or external toxicology services, budget for toxicology/microbiology services, respondents’ routine uses of toxicology analysis, toxicology specimen retention time, average turnaround times, use of computerized information management systems, and participation in federal data collections. These historical data begin to address the present state of our nation’s toxicology laboratories within the medicolegal death investigation system and their preparedness for the current drug overdose epidemic.     

Fatal Methemoglobinemia Due to Acute Inhalation of Methyl Nitrite in an Industrial Accident

Methyl nitrite is suggested to cause methemoglobinemia by generating methemoglobin, which may be lethal when the methemoglobin concentration exceeds 70%. However, intoxication with methyl nitrite is seldom reported compared with that with other nitrites. Here, we present an industrial accident involving methyl nitrite inhalation during its synthesis process that resulted in three fatalities and one survivor. The autopsy revealed conspicuous blue-gray discoloration in various parts of the body, including the skin, airway mucosa, vessels, brain, heart, and among other areas. The toxicological tests on the deceased showed methemoglobin concentrations in the blood over the lethal level and increased nitrite ion levels in the blood, gastric contents, liver, and lung tissue compared with those in control samples. The cause of death was determined to be methemoglobinemia-induced hypoxia due to methyl nitrite inhalation. This report provides evidence that in methyl nitrite intoxication, exposure duration has a significant influence on the postmortem changes and likelihood of a fatal outcome may be related to the age of the victim. More attention is required regarding the industrial hazards of this substance.