美国企业并购中涉税影响的评介

合理的企业并购战略既重新配置经济中存量资源,促进经济发展,还是企业经营迈向成功的契机。随着我国海内外并购活动的日趋活跃,税收已经成为影响企业并购形式、交易成本等方面的重要因素,但并未引起国内学者的重视。本文主要依据美国《国内税收法典》、《1986年税收改革法案》,简要综述国外学者对美国企业并购中涉税问题的研究成果,阐明税收因素对美国企业并购的重要影响,为我国企业并购提供借鉴,也为国内并购交易的税收法规研究提供新的思路。     

司法审查正当性论争之辨析

司法审查的正当性论争所造成的司法审查正当性困窘,堪称司法审查乃＂知难行易＂。辩解和诘难司法审查的两种立场,无不从民主、分权、人权与司法审查之关联以证立或驳斥司法审查,其中又内在地勾连着宪法的性质、立法与司法的关系、宪法解释的方法。此种理论上的分异乃至对立,端在于司法审查的正当性问题已非一般意义的司法的正当性问题,而是因司法审查内含修宪,遂转成为政治正当性问题。民主、分权、人权正是关联着司法审查权的依据、方式和目标三个方面,从而成为证立或驳斥司法审查所必然涉及者。而对民主、分权、人权的理解和判定,又往往人言人殊,由此造成理论上的各执一词、分庭抗礼。然而,在证立与驳斥司法审查之间,逻辑上的要求是不对等的。此所以司法审查在理论上困难重重,在实践上却大行其道。此亦所谓＂知行分离＂。     

政治问题理论的衰落与重构

政治问题作为可推翻的"自然推定",属于可诉性理论的阻却事由要件。其理论发轫于联邦党人对宪法"特定条款"的阐述。为了应对将政治问题理论区分为经典形式与审慎形式所带来的司法操作性难题,布伦南大法官通过描述政治问题的六个特征,构建了政治问题的确认标准。然而,法院在适用政治问题确认标准的过程中所形成的政治问题理论的循环悖论,以及学界对政治问题理论存在合理性的质疑使得其经典形式出现变异、审慎形式日渐消亡。在激励相容理论基础上重构政治问题理论,可以尝试化解学界对政治问题免于司法审查理论基础的种种非议。     

中国特色社会主义理论体系实践特色研究述评

实践性是中国特色社会主义理论体系鲜明的理论特色。对中国特色社会主义理论体系实践特色的研究,理论界主要从其形成、内涵及表现、实践基础、实践观和实践意义等方面进行了探讨并取得了丰硕成果。在此基础上,还要正视存在的问题和不足,以深化和拓展中国特色社会主义理论体系实践特色的研究。     

Peer‐Reviewed Forensic Consultation in Practice: Multidisciplinary Oversight in Common Expertise

The fallibility of forensic science consultation is an ongoing and major justice concern. Prospective peer‐reviewed forensic consultation has over 10 years of application in American criminal and civil courts, adapting from the traditional oversight of teaching hospitals, rules of evidence and discovery, conventions of testimony of expert witnesses, and attorneys' overall trial strategy. In systematizing heightened oversight, this process ensures greater accountability in forensic science consultation. The integration of peer reviewers' complementary expertise and experience enhances the sophistication and overall quality of assessment. Forensic examination frequently involves the interface of different specialties. Multidisciplinary peer review augments expert proficiency with that of professional peers having different vantage points from relevant scientific disciplines. This approach ensures greater sophistication of a case inquiry, built‐in accountability, and streamlined processes when multiple experts are necessitated. Here, the authors present examples of several cases and the primary and secondary benefits of this collaborative, rigorous, cross‐disciplinary exercise.     

The Presumption of Proportionality

This article challenges the assumption that the burden of demonstrating that a limitation of a fundamental right is proportionate rests on the public authority seeking to justify the limitation. After considering the operation of burdens and presumptions in European human rights case‐law it notes the difficulties British domestic courts have had in rigorously applying proportionality tests. It suggests that the concerns which lead judges to weaken the requirement of proportionality would be better met by recognising that certain circumstances give rise to a presumption of proportionality, where the burden of demonstrating disproportionality rests on the right‐holder. Five categories of case in which this applies are proposed, and one which has recently been judicially accepted is rejected. Clarifying the types of case in which a presumption of proportionality applies is a preferable strategy to blurring the standards of justification to be met by those seeking to limit the enjoyment of rights.¹     

COMT基因与精神分裂症患者暴力攻击行为关联性的研究进展

精神分裂症患者的暴力攻击行为发生率高于一般人群,暴力攻击行为在某些方面具有显著的遗传倾向性,与精神分裂症患者暴力攻击行为研究最多的是儿茶酚氧位甲基转移酶（catechol-O-methyltrans-ferase , COMT ）基因。本文从COMT Val158Met 和COMT Ala72Ser 的SNP 多态性、COMT 基因单倍型、COMT基因启动子区DNA甲基化等方面对COMT基因变异与精神分裂症患者暴力攻击行为的相关性研究进行综述,并提出精神分裂症患者暴力攻击行为的遗传学研究方向。     

多巴胺受体基因遗传多态性与精神分裂症的关联及法医学意义

精神分裂症是一种常见的多因子参与的复杂疾病,司法精神病学鉴定中对精神分裂症的涉及甚多,但无有效的生物学鉴定指标。研究表明,多巴胺神经递质功能紊乱可能在精神分裂症的发生及其主要症状中发挥重要作用。本文综述了多巴胺受体的分类、基因结构以及近年来关于多巴胺受体基因遗传多态性与精神分裂症的关联研究及其法医学意义。     

论身份混同背景下我国外资并购中国家安全审查程序的完善

我国现有的外资并购中的国家安全审查程序主要是站在资本输入大国的立场设计的,没有考虑到我国既是"引进来战略"下的资本输入大国,又是"走出去战略"下的资本输出大国的混同身份。已有的审查程序在启动审查、申报前磋商、重新启动审查等方面不完善,减缓协议、申报撤回、监督机制、权利救济机制等制度缺失。借鉴国外成熟的经验,考虑身份混同对审查程序的新要求,我国应完善关于启动审查、申报前磋商、重新启动审查的规定,增加减缓协议制度、申报撤回制度、监督机制、权利救济机制。     

Forensic Facial Reconstruction: A Systematic Review of Nasal Prediction Techniques

Prediction facial features from the skull are recurring theme on the forensic literature. The nose has been investigated since it has a significant role in facial recognition and the literature shows that there is not an universal method for nasal prediction. This study aimed to conduct a systematic review to analyze what are the most consistent techniques of nasal reconstruction. Primary studies describing or validating nasal reconstruction techniques in adults and published in journals of Forensic Sciences were included in this review. Tedeschi‐Oliveira's method positioned nasal tip with acceptable accuracy as Gerasimov's method. The Krogman's and Iscan's technique underestimated nasal projection in North Americans. The Prokopec's and Ubelaker's method obtained accuracy in Caucasoid. George's method presented results similar to reference standard in Caucasoid. In a supplementary way, studies are needed to accurately estimate the nasal width.