论税法硕士专业学位的设置与教育

我国税收法治的发展需要大批高素质的税法专业人才 ,目前我国的法学教育尚不能满足培养税法专业人才的需要。税法硕士专业学位的设置及其教育工程的实施 ,是实现我国税法学教育现代化和培养高素质税法职业群体的基本途径。     

PARENTAL REACTION TO THE DISABLED CHILD:

The special needs child demands adept and flexible care. This becomes harder to provide when the child resides in two homes or when the parents are in conflict about the child's diagnosis. To secure effective intervention, parents must become mini-experts in their child's condition, advocating tirelessly to secure necessary educational, financial, and medical assistance. These parents, confronted with the reality of their child's diagnosis, must also face the reality of a different future than the one they had imagined for their child and themselves. This can trigger a complex and fluid grieving process that is different for every parent. Understanding the role of grief in custody proceedings can provide a useful lens for viewing the vastly dissimilar opinions these parents often present. Failing to recognize the distorting effect of grief places family law professionals at a distinct disadvantage in dealing with these complex issues.     

我国城乡居民收入差别变动的经济学分析

1985年以来,我国城乡居民收入差别在波动中呈扩大趋势。城乡二元经济结构、市场对要素流动的调节、政府的社会经济政策、历史和传统等因素的影响导致了这种变化。其中,城乡二元经济结构的强化又是导致这一变化的最主要因素。     

论娱乐明星隐私权的限制——从“艳照门”事件说开去

在隐私权限制方面，娱乐明星应当从公众人物中独立出来，因为娱乐明星和其他的公众人物在知名度来源上有所区别。对于“实力型”娱乐明星来说，其隐私权的限制只能限制在事业方面而不能延伸至别处；对于“眼球型”娱乐明星隐私权的限制既在事业方面，还包括有助于自己出名的那些因素。娱乐明星没有义务为青少年fans做出道德表率，也并非社会中的道德榜样。     

Thermal requirements of immature stages of Chrysomya albiceps (Diptera: Calliphoridae) as a common forensically important fly

Entomological material may be used to estimate the time since death occurred (postmortem interval, PMI) in forensically obscure cases. The method that is commonly used to calculate minimum post-mortem interval (mPMI, i.e., the least amount of time since one can be confident death occurred) is based on the relationship between insect development and ambient temerature. Isomegalen and isomorphen diagrams are among methods allowing to calculate the age of necorphagous insects, yet thermal summation models provide the most precise and acurate estimations. The digrams are prepared based on the length or the developmental stages of the larvae as a function of time and mean ambient temperature. A knowledge of thermal requirements, in particular lower temperature threshold (D_z) at which development of a species terminates, is of essential importance to calculate ADD (Accumulated Degree Days). In this study different temperature regimes were used to construct the isomorphen diagram, examinate changes in larval body length at different ambient temperatures and to estimate the thermal requirements for developemnt of Chrysomya albiceps, the most common dipteran species reported on human and animal cadavers in Iran. Six development events including hatching, 1st ecdysis, 2nd ecdysis, wandering, pupariation and eclosion were studied under eleven constant temperature regims (17–37 ⁰C). The development rate of Ch. albiceps increased as temperature increased. The larval length peaked at the end of third stage and then decreased at wandering stage. The maximum larval length occurred at 72 h post oviposition at either 31, 33, or 35 °C. At 17 °C, larvae did not hatch from eggs and at 37 °C wandering larvae did not proceed to pupariation, and thus larval development were analysed at the nine left over temperatures. The development stages required at least (D_z ± SE) 13.04 ± 0.37, 14.29 ± 0.45, 15.69 ± 0.56, 15.18 ± 0.56, 14.94 ± 0.48, and 11.23 ± 0.41 °C to reach one of the successive developmentl events, respectively. The estimated thermal summation constant (k) for those the six events were 10.43 ± 0.27, 19.31 ± 0.32, 27.87 ± 1.3, 55.94 ± 1.82, 66.69 ± 3.5, and 143.52 ± 5.61 ADD accordingly.     

Opportunities to enhance relational wellbeing through the National Disability Insurance Scheme: Implications from research on relationships and a content analysis of NDIS documentation

Interpersonal relationships are critically important to ensuring that people with disability can access the benefits of individual funding models such as the National Disability Insurance Scheme (NDIS). The NDIS aims to enhance participants’ self‐determination of supports and social and economic participation, but the emerging evidence indicates that achieving these policy outcomes requires stronger recognition of participants’ relational context, even in a system focused on individual choice and control. This paper reports on a content analysis of the NDIS Act, NDIS Rules, Operational Guidelines, and Price Guide to examine the extent to which the scheme's conceptual foundations and funded supports in individual plans enable it to support relationships. Implications are drawn from this analysis and theory and evidence about the importance of relationships for disability policy and practice. The paper outlines three areas where the approach of the NDIS to relationships is limited and can be improved: first, by conceptualizing relationships as relationships rather than simply sources of informal support; second, through provisions to actively support relationships; and third, by considering the relational appropriateness of support provided by family, carers, and friends. It concludes with suggestions for how relational considerations can be enhanced, including implications for government in administering the scheme.     

牙损伤的法医临床学鉴定

通过对健康牙齿与非健康牙齿损伤程度的法医临床学鉴定分析。综合牙齿本身的质量、临床治疗因素、个体因素等方面。依据《人体轻伤鉴定标准（试行）》及《人体重伤鉴定标准》的有关规定。有助于准确、科学地得出客观的鉴定结论。     

基于博弈论的顾客满意度研究

随着社会经济的发展，用户需求逐步趋于个性化，顾客对企业是否满意正日益成为制约企业生存和发展的关键。博弈论是研究利益相关的、理性的局中人在进行策略选择时的行为规律的科学，它运用数学建模的方法建立顾客满意度与企业竞争中的两个关键因素——市场份额和生产率之间的博弈均衡，可以从中寻找如何合理平衡顾客满意与这两个因素的策略。     

对外汉语教学中的同义词辨析

汉语词汇系统中存在着大量的同义词。对于以汉语为第二语言来学习的外国留学生而言,同义词的辨析则成为他们熟练的掌握和灵活的运用汉语的一大障碍。同义词的辨析重在察异,尤其是汉语中的同义词大多只是存在着细微的差异。能否掌握这些细微的差异,是能否恰当地运用词语的一个重要基础。因此,同义词辨析教学是对外汉语教学中级词汇教学阶段的一个重难点。     

The MFA in Arts Management

Arts administration/management (AA/M) has evolved to the point of emerging as a mature academic field, increasingly institutionalized within higher education and demanding a larger and more highly credentialed faculty. Examining Master of Fine Arts (MFA) AA/M programs in North America, this brief study asks whether the MFA can serve as the viable credential for academically trained arts managers. The analysis suggests that no consensus about which advanced degree best reflects academic expertise relevant to all components of the field has been reached and that standards remain too unclear for the MFA to serve as a viable credential across artistic disciplines.