我国海外债券发行的法律问题研究

随着债券全球交易技术的发展和资本跨国流动的活跃 ,在当今国际资本市场上 ,具有较高安全性和成本较低的国际债券融资比重明显快于同期国际信贷的增长。国际债券筹资是包括中国在内的发展中国家争取外资的重要手段。由于我国在国际债券市场方面还存在许多亟待解决的法律问题。笔者旨在从法律角度对我国海外债券发行中的主要问题和监管进行分析 ,提出建议     

论部门预算的主体、责任与效力——从行政、法律角度的分析

中国正在推进的部门预算改革是建立公共财政、法治财政的关键步骤。部门是最基本的预算主体,明确部门财政责任至关重要,这是部门预算改革的根本所在。财政责任必须落实到个人才有意义。预算的本质是法律,预算的职责是控制与监督财政活动。预算必须对所有部门及其责任人产生同等的法律效力。部门作为双重利益主体和官员个人谋求利益的场所,必须有完善的预算约束。     

公安院校学报编辑的主体意识

对于公安院校学报编辑来说,主体意识应该包括相对于学报和栏目的主体意识、相对于作者及其作品的主体意识、相对于院校科研的主体意识和相对于公安学术的主体意识。目前,公安院校学报编辑的主体意识还相对薄弱,应加强信息化、规范化和管理意识,不断提高编辑专业素养和公安学术素养,确立现代编辑意识,掌握高科技编辑技能,为公安学术发展服务。     

文臣之法学者之眼才子之心——纪昀小说观新探

纪昀对小说的理解和评价存在不少着抵牾和自相矛盾处,由此形成理论与创作的背离,这是他身处不同文化语境,从不同视角审视小说的必然结果.纪昀在涉及这一问题时,兼具文臣、学者和作者等不同身份,身份的不同也就决定了其文化立场、审美视角的差异.同时,也正是这种多元性和复杂性,使人们得以深入了解纪昀思想中更为真实的一面.     

A Defining Moment: A Feminist Perspective On The Law of Sexual Harassment in the Workplace in the Light of the Equal Treatment Amendment Directive

This article considers, from a feminist perspective, the introduction of the European Equal Treatment Amendment Directive (E.T.A.D.) and its impact on the law of sexual harassment in the United Kingdom. Since feminists identified sexual harassment as a problem for women in the 1970s, feminist legal scholars have focused their attention on the law as a means of redressing it. Bringing claims in the U.K. has been difficult because of the absence of a definition of sexual harassment and reliance in the Sex Discrimination Act 1975 on a comparator approach. These problems are illustrated by the recent House of Lords decision in Pearce v. Governing Body of Mayfield Secondary School(2003). The failure of the House of Lords in Pearce to understand sexual harassment as an issue of substantive equality for women makes the introduction of the European law all the more the pressing. The author discusses the implications of the changes embodied in the E.T.A.D. in the light of feminist theory. She argues that the changes envisaged constitute welcome developments which will make it easier to remedy workplace sexual harassment. However, it is also likely that problems will remain for women in establishing sexual harassment claims, particularly if concepts of reasonableness and unwelcome behaviour continue to form part of the legal definition. This revised version was published online in July 2006 with corrections to the Cover Date.     

Application of fragment analysis based on methylation status mobility difference to identify vaginal secretions

Identifying vaginal secretions attaching or adhering to a suspect’s belongings would be beneficial for reconstructing the events that have taken place during a sexual assault. The present study describes a novel approach to identify vaginal secretions by fragment analysis using capillary electrophoresis, based on the mobility differences of PCR amplicons from bisulfite-treated DNA depending on methylation status. We targeted three genome regions including each of three vaginal secretion-specific methylated CpG sites reported previously: cg25416153, cg09765089, and cg14991487. In all three genome regions, the amplicon peaks for methylated genomic DNA (gDNA) sequences were only detected in vaginal samples, whereas samples of other body fluids (blood, saliva, semen, and deposit on skin surface) only showed amplicon peaks for unmethylated gDNA sequences. In vaginal secretions, the methylation ratio of each of the three targeted regions between samples was variable, while the ratios at the three regions in each sample were similar. Furthermore, commercial vaginal epithelial cells were completely methylated at the three regions. Therefore, vaginal secretion-specific methylation may derive from vaginal epithelial cells present in the sample.In forensic cases with a limited amount of DNA, the reproducibility of a detected peak using the present method is not high due to degradation of DNA by bisulfite treatment and subsequent stochastic PCR bias. However, it was possible to detect peaks from methylated DNA sequences by performing PCR and capillary electrophoresis in triplicate after bisulfite treatment, even when bisulfite treatment was performed using 0.5 ng of gDNA from vaginal secretions. In addition, the level of methylation at each targeted region was found to be stable in vaginal secretions stored for 1 year at room temperature. Therefore, we conclude that detection of the visual peak from vaginal secretion-specific methylated DNA sequence is useful to prove the presence of vaginal secretions. This approach has the potential to analyze multiple marker regions simultaneously, and may provide a new multiplex assay to identify various body fluids.     

对当前侦查智能犯罪的几点思索

智能犯罪手段狡诈,难于发现和取证,具有周密性、迷惑性与专业性的特征。因此,侦查智能犯罪需要超常的职业敏感与责任意识、超常的周旋意识与周旋能力、超常的取证意识与细致、灵活的取证手段以及创新思维。     

Establishing correlation of footprints with body weight--forensic aspects

Analysis of footprints can reveal very important clues which can be used as forensic evidence in crime scene investigation. Apart from giving idea about the bare foot morphology and individualistic characteristics, the footprints are also indicative of the body size of the person. The present study is an attempt to establish the correlation between footprints and body weight of individuals. The sample for the present study consists of 50 male subjects ranging in age from 18 to 30 years. The subjects belonging to Gujjar caste were randomly taken from a village near Chandigarh city in North India. Three kinds of bilateral footprints were taken from each subject. First, the footprints with the subject's normal weight were taken, the footprints were taken when the subject holds 5 kg weight in his hands, then the footprints were taken when the subject holds 20 kg weight in his hands. In this way, the present study analyses 300 bilateral footprints obtained from 50 individuals. Nine measurements were taken on each footprint using precise and defined landmarks. The measurements of these three kinds of footprints were compared with each other and t-test was employed to see the significant variation. Some of the measurements of the footprints were altered significantly when the subject was subjected to 20 kg weight. However, there is no significant change when the subject holds 5 kg weight in his hands. Body weight was also estimated using regression method from the measurements of these three kinds of footprints. The utility of the study in offences like sexual assault, homicide, theft, burglary, mugging, stealing, shoplifting, dacoity, etc. has been discussed.     

Body Disposal Patterns of Sexual Murderers: Implications for Offender Profiling

Offender profiling postulates that crime scene behavior should predict certain offender characteristics. The aim of this study is to investigate the relationship between offender characteristics, situational factors, and body disposal patterns. Sequential logistic regression analysis on a sample of 85 sexual murderers shows that those who were in a relationship at the time of the crime and who present organized psychological characteristics are more likely to move the victim’s body after the homicide. However, when the victim is older and a conflict with the offender occurred prior to the crime, the body is more likely to be left at the crime scene. Implications for offender profiling are discussed in light of the results.

纳税人意识概念的法层次分析

"税收是文明的对价",税收就是将国家和纳税人个体结成为一个纽带连接到一起。在税收产生的进程中,随着法治、平等、公平等理念的出现,在现代法治国家中,必然要求纳税人意识的产生。何为纳税人意识,本文将从三个方面具体阐述纳税人意识的内涵。