不动产瑕疵登记的形成及救济方式

我国《物权法》确立了不动产瑕疵登记救济的原则,但在适用中缺乏具体的操作性。应借鉴国外制度,允许登记机关收取一定比例的赔偿基金,并从基金的筹集、管理、营运及监管等方面予以设计,从而对侵权损害进行有效救济。     

我国房地产税改革探析——基于公平、效率视角下的考量

房地产税作为一种财产税,在我国的社会经济发展中发挥着重要的调节功能,其完善与否直接关系着我国社会经济的转型发展和地方政府职能转变。本文从公平、效率的视角出发,对我国房地产税改革中存在的主要问题进行客观、理性和系统的分析,就其完善提出了相应的政策建议。     

论婚后父母出资为子女购房的产权归属及离婚分割

有关婚后父母出资为子女购房的产权归属与离婚分割,目前的司法规定存在多重标准、逻辑混乱的现象。基于夫妻共享利益与逐渐融合的两大婚姻本质,本文提出:我国夫妻财产制度应将父母赠与子女的财产视为个人财产,而个人财产在离婚时按累进比例分与对方。如此规定既可保障父母财产不因子女离婚而受损,又能激励婚姻的长期性和稳定性,保护夫妻共享利益。     

“三严三实”的理论阐述

习近平提出的三严三实的要求,把党的作风建设提高到一个新的高度。三严三实包含着丰富的理论内涵,具有鲜明的行为取向。三严三实重要论述是中国传统文化的升华,它包含着丰富的哲学意蕴,体现了党对执政党建设的高度理论自觉,揭示了党加强自身建设的胸襟与视野和现实紧迫性,阐述了中国共产党应该按照怎样的历史逻辑奋然前行。     

试述物业税的开征与房地产税制改革

开征物业税是启动新一轮税制改革的重要信号。物业税的开征 ,关乎千家万户的切身利益 ,备受瞩目。本文拟从回溯房地产税制的历史变迁着手 ,检讨房地产税制的现状 ,并通过剖析物业税开征的原因及弊端 ,揭示物业税的应有内涵     

中国现行独立董事制度的批判

思维混乱、依据的缺乏及与现有制度的冲突,使独立董事制度在我国的存在具有很大的不合理性。现行独立董事制度在适用范围、产生机制、权力配置、任职保障等方面有很多缺陷。独立董事制度实施的情况难以令人满意,还导致了监事会制度进一步被淡化。     

赠与合同三题

首先 ,《合同法》的颁布并未平息赠与合同究为诺成合同还是实践合同的争论。笔者认为 ,《合同法》第 186条第 1款所指的赠与仅有诺成合同之名 ,却有实践合同之实。与其如此 ,不如直接将其规定为实践合同。这样较符中国的国情 ,而有利于重合同守信用的观念和法律意识的培养和提高 ;该条第 2款所指的赠与显然具有诺成合同之特征。其次 ,该法第 189条关于赠与人损害赔偿之规定的适用范围有待明确。最后 ,受赠人是否应有行为能力之限制 ,则应区别对待。     

无权处分与善意取得

无权处分与善意取得被称为“法学上的精灵”,困扰学界与实务界多年。这其中较为复杂 ,且与传统民法有矛盾的问题是 :1、请求权能否发生及其基础问题 ;2、无法律上原因的无权处分与善意取得问题。     

Validation of thin layer chromatography with AccuTOF-DART™ detection for forensic drug analysis

Abstract: Thin layer chromatography (TLC) is a technique that is commonly employed in the forensic drug analysis of pharmaceutical preparations. Detection is typically accomplished using various visualization spray reagents. Conventional gas chromatography–mass spectrometry (GC‐MS) analysis is typically performed to confirm the TLC results. Depending on the drugs tested and the instrument conditions required, this confirmation can take up to an hour to complete. Direct analysis in real time (DART?) is an ionization source, coupled to an accurate‐mass time‐of‐flight mass spectrometer that has the capability to ionize materials under ambient conditions. To streamline analysis, the combination of TLC with DART? detection is proposed to screen and subsequently identify drug compounds, all from the same TLC plate. DART? confirmations of TLC analyses take <10 min to complete and compare favorably to GC‐MS in sensitivity and selectivity. This study validates the use of TLC‐DART in the forensic identification of the components of several pharmaceutical preparations.     

Developmental validation of feline, bovine, equine, and cervid quantitative PCR assays

Accurate DNA quantification is essential for optimizing DNA testing and minimizing sample consumption. Real-time quantitative polymerase chain reaction (qPCR) assays have been published for human and canine nuclear DNA, and the need for quantifying other forensically important species was evident. Following the strategy employed for the canine qPCR assay, we developed individual assays to accurately quantify feline, bovine, equine, and cervid nuclear DNA. Each TaqMan-based assay incorporates a genus-specific probe targeting the Melanocortin-1 Receptor gene and includes a piece of synthetic DNA that acts as an internal PCR control for detecting inhibition. Developmental validations were carried out following the revised guidelines of the Scientific Working Group on DNA Analysis Methods with modifications necessary for validation of nonhuman qPCR assays. All assays demonstrated the specificity, sensitivity, stability, reproducibility, accuracy, and precision required for forensic casework. The application of these assays to animal forensic DNA analysis has both conserved laboratory resources and improved genotyping results.