论税收执法权的监督制约

依法治税是依法治国方略的重要组成部分 ,是建设社会主义法治国家的客观需要 ,也是建立和发展社会主义市场经济的必然要求。强化税收执法权的监督制约 ,规范税收执法行为 ,是依法治税的关键之一。本文在分析当前我国税收执法存在的问题及原因的基础上 ,论证了税收执法权的监督制约 ,并提出了强化税收执法监督的对策措施。     

论海上保险中的代位求偿权

代位求偿权是海上保险中保险人的一项重要法定权利。由于我国没有采取独立的海上保险法的立法模式 ,有关代位求偿权的问题见于《保险法》、《海商法》和《海事诉讼特别程序法》之中 ,需要整体综合进行理论探讨 ,并结合我国实际情况 ,参照国际立法经验 ,予以健全和完善。     

司法视野下的FRAND原则——谦评华为诉IDC案

FRAND原则来源于标准化组织的知识产权政策,意指标准必要专利权人“公平、合理、无歧视”地将自己所属的必要专利授权给所有技术标;位的其他专利权人和实施方。然而,由于FRAND原则自身语言的模糊性和概括性以及为“中立地位”所限的标准化组织在FRAND原则解释与判断方面的“不作为”,法院不得不成为解释和使用FRAND原则的主要平台。中国法院也对如何适用FRAND原则确定标准必要专利许可费有了一个相对清晰的导向。然而,对于FRAND原则的释明,法院可以更进一步确认和完善标准必要专利权人的违反FRAND义务的责任承担问题,以从源头上减少此类案件的发生。     

试论行政法律原则在检验检疫行政处罚中的适用

法律原则是法的精髓,它以其特有的恒久性、抽象性和普遍适用性等特点对成文法的滞后性等弊端予以弥补与调整。但其在检验检疫行政处罚等具体执法工作中的适用只能在成文法规则缺失、法条含义模糊、适用法律规则显失公正、法律规则冲突无明确解决方法等时机出现时才能充当其替补角色,而且具体运用时还应遵循相关的限制条件。     

人DNA指纹检测的初步研究

根据随机探针检测DNA限制片段长度多态性的原理和人与鼠的髓鞘硷性蛋白(MBP)基因cDNA有90％以上同源序列的事实,我们选用rMBP-cDNA 3'端非表达区高度重复顺序的0.81kb片段作探针,检测用HaeⅢ酶解的人DNA限制性片段结果可以分解出22条谱带,受检的30例无血缘关系的个体之间,没有两个人的谱带是完全相同的,显示出此方法的高度特异性。本文还比较了若干DNA片段作探针和几种限制性内切酶检测人DNA指纹的结果。     

论侦查谋略与司法诚信

侦破案件需要智谋,司法权威需要诚信,它们具有冲突性。侦查并非纯粹的司法,取证只是司法的准备。侦查效率需隐蔽案侦情况,司法准备需取证公开。侦查谋略需有欺骗性,司法诚信需有正当性。我国立法曾考虑到谋略欺骗性的合法化问题。侦查谋略合理化有四个标准。刑侦职业道德有异于公开原则,忠于事实和法律是侦查员最大的诚信。其真诚善意,体现在对待当事人的具体态度上。实施侦查谋略,并不必然违背司法诚信。谋略运用需要个人素养,也需要制度保障。如何把握非法取证与侦查谋略的界限,体现在用谋施策的细微之处,反映着司法诚信的大局与面貌。     

行政机关过程性信息公开豁免范围之界定

行政机关过程性信息系指,行政机关在做出行政决策或完成具体行政行为的职责中制作或获取(已经收到或被送达)的,对外部不产生直接约束力的调查、讨论、处理过程中的非终极性信息.《中华人民共和国政府信息公开条例》对此未做任何规定,一些地方立法已就过程性信息做了规定,但彼此间存有差异,司法解释对此予以回避,以致实践中各种分歧,故利用制定行政程序法、修订《条例》之契机,在豁免公开的范围内增列“行政机关过程性信息”事项,在结构上分为豁免公开与准予公开两部分,在内容上主要考虑“损害标准”与“豁免公开限制条件”两方面.     

Identification of Cannabis sativa L. (Cannabaceae) using restriction profiles of the Internal Transcribed Spacer II (ITS2)

The paper describes the construction of a restriction profile of the Internal Transcribed Spacer II (ITS2) of Cannabis sativa L. Nuclear Ribosomal DNA, using digestion by a selected number of restriction endonucleases. The method was evaluated for false positives and it is suggested that it could be used to identify suspected Cannabis samples, by comparing their restriction profiles with the restriction profile of known Cannabis material.     

Predictors of length of stay in forensic psychiatry: The influence of perceived risk of violence

This study describes the prevalence of adverse events and length of stay in forensic psychiatric patients with and without a restriction order. Detailed clinical and administrative information from medical records and written court decisions was gathered retrospectively from admission until discharge for a Swedish population-based, consecutive cohort of forensic psychiatric patients (n = 125). The median length of stay for the whole cohort was 951 days, but patients with a restriction order stayed in hospital almost five times as long as patients without. Restriction orders were related to convictions for violent crime, but not for any other differences in demographic or clinical variables. The majority of the patients (60%) were involved in adverse events (violence, threats, substance abuse, or absconding) at some time during their treatment. Patients with restriction orders were overrepresented in violent and threat events. Previous contact with child and adolescence psychiatric services, current violent index crime, psychotic disorders, a history of substance, and absconding during treatment predicted longer length of stay. Being a parent, high current Global Assessment of Functioning scores, and mood disorders were all significantly related to earlier discharge. In a stepwise Cox regression analysis current violent index crime and absconding remained risk factors for a longer hospital stay, while a diagnosis of mood disorder was significantly related to a shorter length of stay.     

行政程序违法的法律后果及其责任

当今,程序违法的法律后果及其责任追究的困境,在于人为地将程序始终与实体问题纠缠不清,其本质体现为程序独立性的缺乏。为促进正当程序理念在行政管理领域中尽快转化为现实,我国行政程序违法法律后果构建的重点不是多元处理方式的强调,而应是程序违法应予撤销规则的坚持和完善。