逃税犯罪侦查

逃税犯罪是税收经济领域中发生最普遍的犯罪形式。近几年来，由于很多原因，逃税犯罪有增无减，手段更加多样化，逃税数额也更加令人触目惊心，破坏了社会主义经济秩序，败坏了社会风气，给国家经济建设带来严重危害，必须予以严重打击。《刑法修正案（七）》对逃税罪进行了修改，对逃税罪的犯罪构成予以了进一步规范。公安机关应加强对此类案件的侦查工作，以更好地打击犯罪，为经济建设保驾护航。     

Fighting for Fame: The ‘Heroines of Pervyse’ and the Disputed Construction of a Public Image

Abstract: This investigative analysis bases itself on an array of documentary material from the archives of the Imperial War Museum in its effort to recover the intricate story behind the two British volunteer nurses who made their name during the First World War with the first-aid station they set up in Pervyse, a mere stone's throw away from the Belgian firing line. The essay juxtaposes a variety of documentary sources—the unpublished diaries of the two women, Geraldine Mitton's reconstruction of the story out of the nurses' journals and letters in The Cellar-House of Pervyse (1916), and two photograph albums, ‘The Women of Pervyse’, bequeathed to the Imperial War Museum—in a quest to understand how the two nurses came to acquire their status of national heroines. Sifting through the source material, this investigation reveals the numerous inconsistencies and gaps that exist between the published and the unpublished accounts of the dressing station, whose true genesis is obscured by several competing narratives. A close reading of Mitton's account and the photographic portraitures discloses that neither of these documents ought to be taken at their face value. They need to be understood as valuable tools in the nurses' own battle for authority, public recognition and their opportunity to feature as genuine protagonists in the arena of war.     

再论指示交付及其后果

中国物权法第26条关于指示交付的规定有利有弊，对于其利，必应否定；对于其弊，在解释论上，应最大限度地限缩其中所言“法”的范围，将若干第三人无权占有的情形视为“依法”，而不作为“违法”对待。不宜一概否定指示交付场合让与物权的返还请求权。“出让人转让被人盗窃或遗失的手表一块，此时转让的返还请求权应包括对第三人的所有物返还请求权”之说，是合适的，不应否认。     

最高人民法院如何执行公共政策——以应对金融危机的司法意见为分析对象

法院不仅仅具有适用法条解决纠纷的功能,而且还具有根据具体情势去准确、恰当地适用法律从而推进公共政策得以执行的功能。最高人民法院印发的一系列应对金融危机的公共政策对于保障公民生存权的的确确起到了重要的作用,并以实际行动践行了能动主义的司法哲学。但是,最高人民法院制定的应对金融危机的司法文件与国务院办公厅制定的相关文件呈现出亦步亦趋的特点。这种一一映射式地线性执行方式建立在社会功能分化不充分的前提上。法律系统应当是社会功能分化的一个独立的次系统,其运作应当是一个相对封闭的内部过程。就政府公共政策的执行而言,法院应当首先保持一种较为克制的态度,并通过宪法这一结构耦合机制形成司法在自治前提下的开放性。     

Interactive narrators and performative readers: Gendered interfacing in Heian narratives

In Go Fish, Rose Troche and Guinevere Turner's seminal lesbian film from 1994, one of the protagonists complains that the woman who her friends want to set her up with has cupboards of herbal tea and no sex appeal. In the course of the film, the women end up together, but the joke/not-joke about lesbians and their fondness for herbal tea remains. What can we make of this conjunction? What does the linkage of tea and lesbianism connote and how does tea function within representational economies of lesbianism? On the one hand, tea functions as prelude to eroticism and codes for the opacity of lesbian sex. On the other hand, it also works to consolidate stereotypes about lesbianism. In this essay, the author explores the factors that make this almost joke possible – the gendering of tea as feminine, stereotypes about lesbian feminism – and examine ways in which it has been deployed as a form of lesbian shorthand. In working to understand why tea has evoked this stereotype, a sense of American counter-cultures, Orientalism, and historical memory come together to paint second-wave lesbian feminism as out of touch, politically inactive, and intimidated by sex. But what alternatives might tea open towards? Focusing on tea, then, gives us access to economies of desire and pleasure that both build on perceptions of radical feminism and expands upon it by establishing a vernacular of fluids, taste, and tactility.     

浅析股东资格认定标准

股东资格认定涉及实质要件和形式要件两方面,单纯的实质要件或形式要件都不能成为认定股东资格的标准。因公司法的社团法性质,具有公示性外观的形式主义在认定股东资格中的作用更为显著,但在特定情形下,实质要件会发挥主导作用,因此我们坚持形式要件优先适用实质要件个别适用的原则。在股东资格认定的三种主要情形下,该原则都得以体现。     

关于国有石化企业培育“工匠精神”的实践思考 —— 以中国石化茂名石化公司为例

国有石化企业大多建厂较早,不少装置结构不够优化,许多工艺技术比较落后,产品则是"大路货"居多,缺少高端"拳头"产品,在国内外市场激烈竞争中缺乏核心竞争力。以茂名石化公司为例,每年生产近90多个石油产品和200多个化工产品,但低端产品产能过剩,高端产品比例不足,具有市场竞争力的产品并不多,特别是企业化工产品中合成树脂材料占比非常大,深陷低水平同质化竞争,严重限制了企业增效创效能力。在这种情形下,国有石化企业就需要员工具有开拓创新、精益求精的工匠精神,勤于学习、肯于钻研、勇于创造,不断开发新工艺、新技术、新产品,以提升企业的增效创效能力,增强企业核心竞争力。     

毛泽东与1961年全党调查研究述论

庐山会议后，以“共产风”为主的“五风”愈演愈烈，给国民经济带来严重困难。在毛泽东看来，信息渠道不畅，全党认识不统一，实事求是的思想作风没有得到大力倡导，是导致国民经济困难的深层原因。他认为全党只有大兴调查研究之风才能解决这些问题。在他的倡导下，1961年全党很快掀起调查研究的热潮。此次调查研究给我们留下许多宝贵的经验。做好调查研究工作，必须充分发扬党内外民主，切实贯彻群众路线，抓住调查研究的重点。     

老年人犯罪宽宥制度刍议

随着我国进入老龄化社会,老年人犯罪现象日益突出。我国自古就有敬老的传统,《刑法修正案（八）》增加了老年人犯罪宽宥制度的规定,对老年人故意犯罪和过失犯罪作了区别规定,并严格限制了对老年人死刑的适用,这不仅不会影响司法公正,而且对提升我国的司法形象有着积极的影响。     

德国患者权益新立法的主要内容和启示

《德国患者权益改善法》是德国针对患者权益保障的最新立法成果，该法的主要内容是对德国传统判例法的归纳总结，将判例法确立的重要制度吸收到了《德国民法典》中，包括医疗合同的性质、医方的主要义务，尤其是明确了医疗纠纷案件中的举证责任分配制度。