中日现代税制结构比较研究

中日现行税制的起点都比较特殊,中国是改革开放,日本是二战失败后美国主导的改革。在此基础上,两国走出了各自独特的税制演进之路。当前,日本税制是以个人所得税为核心的直接税为主的税制结构,分中央税、都道府县税、市町村税3个层次,中央税居于主导地位。中国税制是以增值税、营业税为核心的间接税为主的税制结构,体现了中国是发展中国家这一经济现实。中国的中央税和地方税的划分标准不明晰,省以下没有独立的地方税体系,直接导致共享税过多,已成为下一步税制改革的阻碍。     

对计算机打印变更伪造文件的检验

随着计算机应用普及率的不断提高及社会作用的逐渐增大,计算机处理文字的优越性也给不法分子刻意变更伪造文件提供了机会。文章提出了计算机打印追加变更伪造文件内容的传统检验方法,从计算机打印的呈现特点入手,对传统机械比对法进行论述,并用案例对此问题加以论证。根据案例分析和实验结果证明传统人为机械比对法是检验的有效途径之一,这种检验方法不但对促进文检工作有一定现实意义,而且对预防犯罪也有一定的积极意义。     

Validation of Tool Mark Comparisons Obtained Using a Quantitative,Comparative, Statistical Algorithm

Abstract: A statistical analysis and computational algorithm for comparing pairs of tool marks via profilometry data is described. Empirical validation of the method is established through experiments based on tool marks made at selected fixed angles from 50 sequentially manufactured screwdriver tips. Results obtained from three different comparison scenarios are presented and are in agreement with experiential knowledge possessed by practicing examiners. Further comparisons between scores produced by the algorithm and visual assessments of the same tool mark pairs by professional tool mark examiners in a blind study in general show good agreement between the algorithm and human experts. In specific instances where the algorithm had difficulty in assessing a particular comparison pair, results obtained during the collaborative study with professional examiners suggest ways in which algorithm performance may be improved. It is concluded that the addition of contextual information when inputting data into the algorithm should result in better performance.     

Forensic Discrimination of Dyed Hair Color: I. UV‐Visible Microspectrophotometry*†

Abstract: Current protocols for examining hair do not attempt to differentiate hair color using instrumental analysis. In this study, hair samples treated with 55 different red hair dyes were analyzed using UV‐visible microspectrophotometry between 200 and 700 nm. Using air as a background reference gave the best results, although mounting media such as glycerin could also be used. The contribution of the hair substrate is predominantly observed in the range of 300–400 nm while the dye peak is evident in the range of 425–550 nm. It was found that the presence of hair dye reduces the overall intrasample variability of the hair color. In addition, visual inspection and spectral interpretation showed that dyed hair exhibits distinct and discernable shades. The color of all samples was stable during storage and while all hair dyes fade with washing, significant fading of the color was only evident after daily washing for 3 weeks.     

论《郑笺》对《毛传》"标兴"的认识与发展

人们历来重视对《毛传》标兴的认识,却很少关注《郑笺》对《毛传》标兴的认识和发展。《郑笺》的这种认识和发展在形式上表现为对部分《毛传》标兴之诗不作兴体解,增加新的比兴诗和在注解上大量突破《毛传》一诗只标一处兴也;而实质上则表现为一是郑玄理解的兴的内涵与毛公有了一定的改变,二是郑玄将兴作为一种注释的体例较毛公有了发展和完善,言语上的用诗之兴正式转变成了文学上的创作之兴,以兴作为诗的一种作法和表现手法的阐释理论得以确立。     

区域创新体系建设的国际比较及启示

区域创新是区域发展的必由之路,创新能力和创新体系建设正成为一个区域获取竞争优势的决定性因素。早在20世纪80年代,西方各国就争相把建立区域创新体系作为提升其国际竞争力的一项国家战略。通过分析美国、日本、韩国、印度等国家在区域创新体系建设中的科技资源配置、政府管理模式和创新体系建设等方面的做法,全面总结其经验和模式,为我国区域创新体系建设和管理提供有益的借鉴。     

指纹自动识别系统在侦查破案中的应用

近年来,指纹识别系统凭着它建库速度快、比对快捷和大容量数据的比对筛选优势,在实战中发挥着越来越重要的作用。建立质量的指纹数据库,加强业务技能培训,提升指纹查档人员的技术水平,正确运用指纹识别系统查案技巧,才能发挥指纹自动识别系统的最大效益。     

澳门与大陆缓刑立法比较

本文从立法模式、适用条件、考验期限、考察内容、法律后果五个方面着手,对澳门与大陆的缓刑立法作了初步比较,客观评析了两地立法的优劣得失,特别指出澳门刑法中对受害人的补偿义务,对被缓刑人的附随考验制度以及对违反缓刑条件的多元处理措施等规定,均值得大陆立法者借鉴。     

Results of four inter-laboratory comparisons provided by the Forensic Isotope Ratio Mass Spectrometry (FIRMS) network

Between 2004 and 2008 the Forensic Isotope Ratio Mass Spectrometry (FIRMS) network organised four Inter-Laboratory Camparison excercises with the aim of harmonising and validating isotopic measurements to be used for forensic applications.The samples distributed comprised materials of potential forensic interest such as packaging and pharmaceuticals to be analysed for δ²H, δ¹³C, δ¹⁵N and δ¹⁸O composition. As many as 30 international laboratories participated in these comparisons. Results have shown overall improvements for both within- and inter-laboratory reproducibility with respect to δ¹³C and δ¹⁵N measurements.Only a small number of laboratories returned results for δ²H and δ¹⁸O analysis and these results highlighted a need for improvement in the reproducibility of these measurements and a need to address the exchange of hydrogen between samples and ambient moisture. Results also highlighted the importance of sample preparation procedures and the need to standardise both these procedures and calibration against Standard Reference Materials. Future Inter-Laboratory Comparison exercises will assess the suitability of laboratories to submit data to national and international databases similar to those currently operated for fingerprints, DNA etc.     

Commentary: Food regime analysis and agrarian questions: widening the conversation

The central disagreement between McMichael and Bernstein boils down to how each of them analyses food and agriculture in relation to capitalist dynamics. McMichael thinks the main contradictions of capitalism now stem from agriculture, and any positive future will be guided by farmers. Bernstein thinks capitalism has fully absorbed agriculture (including farmers not expelled from the land) into circuits of capital, turning agriculture into simply one of many sectors of accumulation and a major font of surplus labor. They have arrived by different paths to the same deeper question: Granted its illumination of the past, does the food regime approach remain useful for interpreting present contradictions, and if so, how? To invite a wider exploration of this very real and important question, I have tried to shift the debate towards a conversation about the complexity of the current transition. I start by widening the frame of the debate to include other writings by McMichael (his method of incorporated comparison) and Bernstein (his distinction between farming and agriculture). I conclude that food regimes and agrarian changes must be located in a wider set of analyses of agrarian and capitalist transitions, each of which misses something important. Older agrarian thought about urban society has much to offer but misses larger food regime dynamics; socio-technical transitions and new commons literatures offer critical analysis of technics, but lack appreciation of the centrality of food and farming; recent works recovering Marxist thought about human nature in a possible transition to a society of abundance and collaboration also ignore food and farming. Connecting with literatures outside the frame of food regimes and agrarian questions offers a way forward for those literatures and for ours.