论非法人组织的税法地位

非法人组织具有税法上的权利能力与行为能力,是重要的纳税主体。但是,非法人组织的法律地位特别是宪法地位与自然人和法人不同,税法可以灵活规定,赋予非法人组织一定的税法地位选择权。非法人组织可以选择成为管道,享受自然人的税法地位,也可以选择成为法人,缴纳法人税,还可以让法人在一定条件下选择成为非法人组织,享受自然人的税法待遇,从而为企业形态创新、激发经营活力创造应有的条件。     

应用人体躯干段多参数推断成人身高

目的推动人体身高推断的再研究和人体躯干段体表解剖标志间距推断身高的创新应用。方法建立人体躯干段体表解剖标志间距参数采集规范,采集933例长三角地区成年人群数据,应用多元线性回归方法进行统计分析,建立推断身高的回归方程。结果建立了以性别(x_1)、颈臀线(x_2)、胸耻线(x_3)、肩髂间距(x_4)、肩宽(x_5)5个变量与身高(y)的多元线性回归方程y=105.406+5.414 x_1+0.436 x_2+0.286 x_3+0.225 x_4+0.193 x_5。结论该方法适合法医快速、简便且较准确地推断身高。     

Trichobezoar in Vagina: Assessment for Child Sexual Abuse and Diagnostic Result of Forensic Science

Vaginal discharge and bleeding in children require a through and thoughtful evaluation to diagnose the underlying problem including infections, sexual abuse, and vaginal foreign bodies. We report a 6‐year‐old girl presenting with bloody vaginal discharge, carefully evaluated for sexual abuse, and finally diagnosed as a vaginal foreign body after vaginoscopy. A rolling hair ball was extracted from the vagina and was diagnosed as trichobezoar pathologically without any endo–ecto‐mesodermal residual tissue. The hair ball was genetically detected and diagnosed to belong herself by containing no foreign structure. Child sexual abuse was ruled out by forensic interview at CAC and report of forensic science that reported genetic structure belonging to the child. Medicolegal assessment helped in final diagnosis to exclude child sexual abuse.     

The Effect of Body Mass on Outdoor Adult Human Decomposition

Forensic taphonomy explores factors impacting human decomposition. This study investigated the effect of body mass on the rate and pattern of adult human decomposition. Nine males and three females aged 49–95 years ranging in mass from 73 to 159 kg who were donated to the Complex for Forensic Anthropology Research between December 2012 and September 2015 were included in this study. Kelvin accumulated degree days (KADD) were used to assess the thermal energy required for subjects to reach several total body score (TBS) thresholds: early decomposition (TBS ≥6.0), TBS ≥12.5, advanced decomposition (TBS ≥19.0), TBS ≥23.0, and skeletonization (TBS ≥27.0). Results indicate no significant correlation between body mass and KADD at any TBS threshold. Body mass accounted for up to 24.0% of variation in decomposition rate depending on stage, and minor differences in decomposition pattern were observed. Body mass likely has a minimal impact on postmortem interval estimation.     

民事法律立法语言失范问题检讨

民事法律立法语言失范是指民事制定法的语言表述违反语言科学规律和相应规则,造成语法错误、语义分歧、逻辑失恰、分类混乱、风格失调、混合交叉等多种谬误。立法语言失范的根本原因在于对立法表达技术的轻视和立法程序设计的不足。立法语言失范降低了制定法的质量,给立法活动、司法实践、法学教育、普法工作带来现实的困难与危害,损害了制定法的庄严性和权威性,同时对语言科学的发展造成破坏。立法机关应当设立立法语言审查机构,清理失范的立法语言,为新法制定设计立法语言前置审查程序,在每一部法律草案提交审议前先行作出立法语言审查,保证提交审议的法律文本语言正确,能够充分表达立法意图。     

Forensic Biomechanical Analysis of Falls from Height Using Numerical Human Body Models*

Abstract: This article describes the method of using human body models developed originally for the use in automotive safety in forensic reconstructions of falls from height. The MADYMO^® software package and multibody human body models were used in forensic analyses of two real cases—a fatal fall from a window c. 13.8 m above the ground and a fall into a c. 2.5‐m deep cellar pit resulting in isolated ankle joint injury. The performed series of numerical simulations helped to reconstruct the events and to resolve legally relevant questions concerning various aspects of the falls. The benefits as well as limitations and potential biases associated with the use of numerical simulation in forensic biomechanical settings are discussed. The method has proven to be effective under specific circumstances, though the cost (both financial and temporal) still prevents it from wider use.     

公司慈善捐赠的法律规制分析

公司慈善捐赠的具体制度设计应体现股东利益、公司利益和社会利益的平衡,现行《公司法》虽然明确引入了公司社会责任,但对公司慈善捐赠行为却缺乏可操作性的具体规定。完善公司慈善捐赠立法,认定公司慈善捐赠,捐赠决策权的主体,确定捐赠的数额,不合理捐赠的撤销,从而在公司捐赠中达到股东利益、公司利益和社会利益的平衡。     

A Test of Three Methods for Estimating Stature from Immature Skeletal Remains Using Long Bone Lengths*

Abstract: In this study, the accuracy of three methods for stature estimation of children from long bone lengths was investigated. The sample utilized consists of nine identified immature skeletons (seven males and two females) of known cadaver length, aged between 1 and 14 years old. Results show that stature (cadaver length) is consistently underestimated by all three methods (from a minimum of 2.9 cm to a maximum of 19.3 cm). The femur/stature ratio provided the least accurate estimates of stature, and predictions were not significantly improved by the other two methods. Differences between true and estimated stature were also greatest when using the length of lower limb bones. Given that the study sample children grew in less than optimal environmental conditions, compared with the children that contributed to the development of the methods, they are stunted and have proportionally shorter legs. This suggests that stature estimation methods are not universally applicable and that environmental differences within a population (e.g., socioeconomic status differences) or differing levels of modernization and social and economic development between nations are an important source of variation in stature and body proportions of children. The fallibility of stature estimation methods, when they do not consider such variation, can be somewhat minimized if stature is estimated from the length of upper limb bones.     

Toxicological Analysis of Opiates from Alternative Matrices Collected from an Exhumed Body

In this case study, the body of a 45‐year‐old man was exhumed after 1 year at the request of the public prosecutor to assess whether the death was caused by drug consumption. Toxicological analyses were performed on several matrices, including liver, kidney, and the alternative matrices hair and teeth. The systematic toxicological analysis (STA), which consisted of basic and acid liquid/liquid extraction and gas chromatography–mass spectrometry (GC‐MS) analysis, showed the presence of opiates in each of the matrices analyzed. Subsequently, to confirm and quantify the presence of opioids, samples of each of the matrices were subjected to solid‐phase extraction and specific GC‐MS analysis. The case presented demonstrates the possibility of drug detection in an exhumed body that has been buried for 1 year, despite the problems of quantitative interpretation of the data, and that toxicological results could be useful along with other forensic evidence.     

circRNA应用于体液斑鉴定的技术可行性研究

目的利用circ RNA检测技术,探索circ RNA分子应用于体液斑迹鉴定的可行性。方法制备精液、唾液、阴道分泌物三种体液斑迹样本,以Qiagen RNeasy Micro试剂盒提取总RNA,经RNase R消化后得到circ RNA,进行逆转录PCR扩增,琼脂糖凝胶电泳检测分析。结果制备的体液斑迹样本均可检测到circ RNA分子,提示circ RNA普遍存在于法医常见体液斑迹中,具备一定的应用价值。结论 circ RNA的检测可与现有DNA检测技术兼容,利用其组织特异性,可成为体液斑迹鉴定的新标记,具备重要的研究价值。