关注民生 优化税收制度

党的十七大特别关注民生问题,在报告中明确提出了我们党关于民生问题的努力方向——"使全体人民学有所教、劳有所得、病有所医、老有所养、住有所居,推动建设和谐社会。"关注民生,优化税制,建立科学、公平、效率的税收制度,是以人为本,坚持科学发展观的具体体现,是新时期税收的一项重大任务,税收必须为全面建设小康社会,构建和谐社会做贡献。关注民生,应改革个人所得税、消费税,建立完善的城乡社会保障体系。     

The ultrastructure of tissue attached to telogen hair roots

Most tissues encountered in forensic biology laboratories have been previously characterized with electron microscopy due to their medical importance. Anagen hair root cells, epithelial cells, erythrocytes, neutrophils, osteocytes, and spermatozoa have received considerable research attention at the ultrastructural level. There is no literature indicating that cells attached to removed telogen hair roots have been characterized with transmission electron microscopy. Nonetheless, telogen hairs are a frequent submission item to forensic laboratories for DNA typing. The amount of tissue attached to a telogen hair root usually determines whether that hair is suitable for nuclear DNA typing methods or mitochondrial DNA typing methods. This study used transmission and scanning electron microscopy to characterize the tissues found in three commonly occurring telogen hair root forms. The tissues were found to consist of keratinized remnant follicle, nonnucleated epithelial cells, nucleated epithelial cells, and trichilemmal keratin. These findings were consistent with the known principles of hair follicle regression. The recognition of the root structures that contain these specific tissue types may assist in the DNA typing of telogen hairs inasmuch as the quality of tissue present may be more important than the amounts of tissue present.     

Automated SEM/EDS Analysis of Airbag Residue.* I: Particle Identification

Abstract: Deployed airbags can be a valuable source of probative forensic materials. During an accident, trace evidence can be deposited on the airbag cover and in addition, the residue produced by the gas generation system is released into the passenger compartment of the vehicle as the airbag deflates. This residue can be used to associate a suspect with the vehicle at the time of the accident. This study identifies particles containing zirconium, strontium, and/or copper–cobalt along with other elements from the gas generation systems and aluminum silicon microfibers from airbag filters as the probative material which may be produced and deposited on a suspect’s hands and/or clothing. Scanning electron microscopy can be used to identify this metallic residue. Modification of the search criterion used for gunshot residue analysis allows for automated analysis of the samples. Proper collection of the airbag standard is essential to identify which materials were produced. Prompt collection of suspect samples allows the analysts the ability to make the proper identifications and associations. This analytical technique can be a probative tool in criminal investigations.     

Is Dwight Right? Can the Maximum Height of the Scapula Be Used for Accurate Sex Estimation?*

Abstract: This paper presents data from a sample of 803 individuals (308 females and 495 males) from the Hamann‐Todd collection testing Dwight’s century‐old assertion that maximum height of the human scapula can be used for sex estimation—males being larger than 170 mm, females falling below 140 mm. The results of this project show Dwight’s method has high accuracy when scapular height falls either above or below the sex specific demarcation points (96.81%), but a vast majority of both males and females fall in between. The overall accuracy of the method is just 29.27%. By empirically demonstrating the limited usefulness of Dwight’s technique, the author hopes the rote republication of this method in introductory texts on the subject will cease, and draw attention to the need for multiple methods of sex estimation as a response to the overlap in both size and shape between males and females.     

A Novel Approach to the Examination of Soil Evidence: Mineral Identification Using Infrared Microprobe Analysis*

Abstract: Identification of minerals using the infrared microprobe with a diamond internal reflection objective is a rapid and reliable method for forensic soil examinations. Ninety‐six mineral varieties were analyzed, and 77 were differentiated by their attenuated total reflection (ATR) spectra. Mineral grains may be mounted in oil for conventional polarized light microscope characterization and their ATR spectrum obtained with little or no interference by the liquid. This infrared microprobe method can be used to identify silicates, phosphates, nitrates, carbonates, and other covalent minerals; however, ionic minerals, metal oxide and sulfide minerals, and minerals with refractive indexes greater than diamond do not produce identifiable spectra, but the lack of a spectrum or one with high absorbance values does provide useful information. This research demonstrates the overall utility that infrared microprobe analysis brings mineral identification in soil evidence.     

复写笔迹变化规律的实验研究

目的：研究复写笔迹的变化规律,探讨复写笔迹特征价值。方法：从书写压力、品牌、承受纸张和不同联四个因素对普通复写纸与无碳复写纸进行考查,统计、分析200余份复写笔迹变化规律。结果：不同品牌之间复写笔迹的变化基本不明显,其他三因素则变化都较为显著。同时提出在对复写笔迹进行检验时,特别是综合评断时要细致分析复写笔迹变化产生的可能原因,才能作出更为可靠和可信的鉴定意见。     

对攀爬式入室盗窃案件及现场勘查的分析

随着经济的快速发展和城市化建设的不断推进,越来越多的高层住宅（楼房）拔地而起,成为城镇居民理想的居住场地。与此同时,攀爬阳台入室盗窃案件也随之增多。该类案件具有极大的危害性,而且还极有可能转化为抢劫杀人等恶性案件。深入分析攀爬入室盗窃案件的特点、明确此类案件的现场勘查重点、提高现场勘查质量,有利于提高破获该类案件的效率。     

A Quantitative Assessment of Zygomatic Projection for Ancestry Estimation

Anterior zygomatic projection (ZP) is historically referenced as a useful trait in ancestry estimation, particularly when differentiating between Native Americans and U.S. Whites and Blacks. However, methods of assessing ZP vary, are susceptible to multiple interpretations, and have not been quantitatively validated. This study uses 228 3D surface scans of U.S. Whites, U.S. Blacks, and Native Americans to quantitatively test the ZP methods published by Rhine in 1990 (Skeletal attribution of race: methods for forensic anthropology, Albuquerque, NM, Maxwell Museum of Anthropology, 1990) and Bass in 1995 (Human osteology: a laboratory and field manual, Columbia, MO: Missouri Archaeological Society, 1995). Two ZP angles and two distances, representing method interpretations, were collected and analyzed via ANOVA and discriminant function analyses. Although significant ancestry differences were found across all variables, only the Bass inferior zygomatic distance successfully differentiated the pooled Native American group from pooled U.S. Whites/Blacks (73.7% correct). Arctic Native Americans, displaying the most projecting zygomas, are driving group differences. Significant overlap in measurement distributions were observed between groups in all variables, indicating limited forensic utility.     

垄断行业管制体制再改革的战略重点

垄断行业管制体制的再改革是中国深化市场体制和行政体制改革的重要议题。政府管制是市场经济体制下政府的重要基本职能,但政府管制作为一种自由裁量权很容易被滥用,从而出现管制失灵的问题。因此,有效的政府管制必须以有效约束政府行为为核心,实现法治,消除利益集团的阻碍和行政体制运行的内耗,从而建立有效的管制治理制度体系。