论账务鉴定的类型及方法

随着我国国民经济的迅猛发展,涉及财务会计业务的刑事、民事和行政案件大幅增长,各类新型的财务会计问题在诉讼中不断出现,使得司法会计活动在各类诉讼中收集、发现、提供证据的作用日益重要。本文就司法会计鉴定实务中的账务鉴定部分,包括账务鉴定的含义、类型、鉴定原理和操作规程,进行了深入探讨,以适应不断变化的新形势的需要,期望为完善司法会计理论与实务提供建议。     

印文鉴定相关问题探讨——高仿真印文鉴定

当前,与印文鉴定相关的并在鉴定实践中经常遇到的新问题和难点问题有高仿真印文的鉴定、变造印章问题、利用真实印文变造文件、同版印章印文、朱墨时序等,本文就高仿真印文的鉴定进行了系统阐述,介绍了各种高仿真印文,包括各种高仿真印章的盖印印文、复制印文、转印印文的伪造手段及其特点,并提出了高仿真印文的鉴定思路和要点。     

图像真实性鉴别方法研究

在侦查实践中,对伪造照片的检验已日益在侦查活动中占据着举足轻重的作用。科学技术的发展,各种图像处理软件的开发,使伪造、变造照片成为可能,从而为犯罪分子提供了可乘之机。因此,掌握正确的照片真伪的鉴别方法迫在眉睫。伪造、变造的照片的检验是根据成像原理等一般性原理得出的方法,具体包括一般检验、用光检验、透视原理检验、景深原理检验等方法。     

Do party supporters accept policy compromises in coalition governments?

Government formation in multi-party systems often requires coalition negotiations and finding common ground among coalition partners. Supporters of parties involved in the government formation process face a trade-off when evaluating such bargaining processes: on the one hand, voters usually prefer seeing their party being in government rather than in opposition; on the other hand, negotiations require coalition compromises that they might dislike. In this paper, we study voters’ willingness to accept policy compromises during government formation processes. We argue that voters’ acceptance of policy compromises depends on both the strength of their party attachment and the importance they assign to the issue at stake during the coalition negotiations. Not giving in on important issues is key, especially for supporters of challenger parties, who hold strong policy preferences on a selected number of issues. To test these expectations, we collected original survey data immediately after the Spanish general election in November 2019. The results show support for the hypothesized effects, shed light on the pressure potential coalition partners face during government formation and help explain the failures of government formation attempts in increasingly polarized societies.     

Examination of pretreatment methods for DNA extraction from nails

In the conventional method of DNA extraction from nails, it takes approximately half a day to dissolve the nails. In this study, we examined whether using the HOrizontal Nail MAshing (HONMA) method, in which pressure is applied to the nail to crush it flat and increase its surface area, would improve DNA extraction efficiency. Fingernails (5 mg) provided by ten volunteers were used as samples. Nail pieces (1–3 pieces), shredded with nail clippers, were thinly stretched by applying 2 t of pressure to each piece using a hydraulic press. DNA was extracted by incubation at 56 °C for 10 min and 1 h during proteolysis. DNA yield from the nails pretreated using the HONMA method increased by 0.20–7.10 times compared with that from unprocessed nails. In particular, 10-min incubation using the HONMA method resulted in an average 2.05-fold increase in DNA yield compared with that under overnight incubation. However, the impact of using the HONMA method varied widely among individuals, and the amount of extracted DNA decreased in some cases, suggesting that the yield may differ depending on the nail quality.     

论清代命案检验中的鉴定文书

清代的鉴定文书不仅应包括通说中的尸格、尸图、骨格、骨图,而且还应该包括通详类上行文书、仵作甘结,它们各有侧重,相互验证。通详类文书中有介绍现场勘查、分析说明的作用,仵作甘结则体现了验证图格,防止作弊的用处。三者共同构成了一套精巧的表达体系。同时,清朝还在损伤描述要素上作了规范化的努力。     

论人大在预防群体性事件中的职能定位

群体性事件频发已成为影响我国社会和谐稳定的突出问题。本文认为,在影响群体性事件发生的诸因素中,人大的利益代表职能及监督职能未正常发挥是根本性因素。因此,有效预防与化解群体性事件,应完善人大的代表职能、沟通职能、监督职能,尽快建立人大代表职业构成比例制度及代表联系选民制度,逐步完善代表质询制度等三位一体的人大权力监督机制。     

规范教师资格认定的建议及设想

教师资格证书制度是国家对教师实行的一种特定的职业许可证制度。回顾实施教师资格认定以来的基本情况，探讨教师资格认定中存在的主要问题，规范其认定途径十分必要。     

吸具上的毒品样品的采集、处理和鉴定

不同的毒品、不同的吸食方法所用的吸具不同，不同的吸具、不同的分析方法，毒品的采集方法也不同。有的样品采集和前处理相结合，有的在分析前需要再处理。吸具上不含水的部位常用蘸水或有机溶剂的棉签擦拭，或用少量有机溶剂溶解，水溶液中的毒品常用有机溶剂萃取。吸具上毒品的鉴定主要以定性检验为主，GC、GC／MS是常用的鉴定方法，其中GC—MS法是最常用的确证方法。     

论辨认的法律属性及其结论的证据能力

在我国，辨认的法律属性尚不明确，因此，法院难以确定辨认结论的证据能力标准，实践中多按证人证言对待。这种处理，同世界多数国家相比，实际上是降低了辨认结论的证据能力标准，增大了误判的危险性。我国刑事诉讼法则对辨认未作任何规定，使辨认作为侦查措施的正当性和辨认结论作为证据的合法性都成为问题。这种状况必须及时改变。建议在修订刑事诉讼法时在侦查措施和证据部分增加相应内容，对辨认程序进行规制，将辨认结论作为单独的证据形式规定，并将前面有关程序性规定作为评判辨认结论证据能力考量的因素。