税收刑法的司法适用及立法评析

偷税罪成立条件的数额加比例规定方式,根据举轻以明重原则,不会导致处罚上的空隙。除偷税罪明文规定的数额应累计计算外。其他税收犯罪的数额通常不应累计计算,尤其应严禁通过累计计算数额对行为人适用死刑。对虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪适用死刑的条件中给国家造成的税收损失,不是指所虚开的发票票面上直接反映的税额,而是他人用之抵扣税款后给国家造成的实实在在的税收损失。盗窃、骗取增值税发票的行为本身,不能构成盗窃罪、诈骗罪。     

论非婚同居的立法规制

由于非婚同居的合理性以及因其引发的纠纷不能在当事人间化解 ,对非婚同居进行立法规制是必要的。从尊重个人生活自由和维护社会秩序的目的出发 ,立法应当以双方均不具有配偶的非婚同居行为为对象 ;规定非婚同居当事人间不具有姻亲关系 ,但当事人有日常家事代理权 ;在非婚同居关系中止时 ,若为公平考虑 ,一方当事人应当对另一方予以经济补偿或经济帮助 ;非婚同居本身可由当事人的亲友或邻居以证人证言的证据形式予以证明     

Trading in Dordoi and Lilo bazaars: frontiers of formality,entrepreneurship and globalization

ABSTRACT

Cross-border trade is central to the socio-economic structure of the former Soviet republics and their integration in the world economy. In the Caucasus and Central Asia, bazaars have functioned as nodes that enable multi-directional, cross-border trade. While there have been studies on the bazaar trade in the Soviet successor states, few have used quantitative methods. Drawing from 600 structured interviews with traders in Dordoi (Bishkek) and Lilo (Tbilisi), the data from Dordoi highlight the relationship between informality and entrepreneurship, unlike Lilo, where there are clearer markers of formality, but where bazaar trade also seems to be less profitable. The data from the 600 interviews illustrate that Dordoi functions as a globalized trading hub, its transnational linkages forged by the bazaar traders and the buyers themselves. By contrast, trade in Lilo is more localized. Hence, ‘globalization from below’ presents itself differently across the post-Soviet space.     

论不起诉制

不起诉制度是我国刑事诉讼法中设立的一项重要的法律制度.它的内容应当包括不起诉的类别、条件、程序、救济和结果等诸方面问题的总和.健全合理的不起诉制度必须做到分类明确、条件设置科学、救济途径顺达.     

儿童福利政策与措施的探讨

儿童福利是全世界都十分关注和重视的问题，随着经济、政治及观念的变迁，尤其是家庭和儿童地位的提升，各国政府也开始积极介入儿童福利事业，并承担了儿童福利政策制定这一重要责任。作者在文中从讨论政府对儿童福利事业的承担开始，阐述了儿童福利政策的基本内涵及其制定原则，总结归纳了我国现行的儿童福利政策及其存在的问题，并提出了我国儿童福利政策发展的走向。     

不同加工工艺对亳菊中绿原酸、木犀草苷和3,5-O-双咖啡酰基奎宁酸含量的影响

目的 比较不同加工方法对亳菊中绿原酸、木犀草苷和3,5-O-双咖啡酰基奎宁酸含量的影响。方法 样品用50%甲醇溶液提取,采用高效液相色谱法在同一色谱条件（色谱柱为Shimadzu VP-ODS,250 mm×4.6 mm,5 μm;流动相：乙腈-0.1%磷酸溶液;梯度洗脱;流速：1.0 mL/min;柱温：30 ℃）下对亳菊3种成分同时进行测定并比较不同干燥条件下各成分的含量。结果 不同加工方法对亳菊中3种有效成分含量有明显影响,对亳菊花的色泽、气味、质地有明显影响,胎菊和菊米无明显变化。结论 微波和蒸制干燥可作为亳菊规模化生产的加工方法。     

Maltreated Children and Their Families in Juvenile Dependency Court II: Maltreatment Recidivism

The most serious maltreatment cases are referred to Juvenile Dependency Court. Eighty-eight court records were coded for factors related to maltreatment recidivism, including prior involvement histories, differential response, and placement changes. Seventy-two percent of caregivers had previous involvement, which correlated with family size and number of presenting concerns. When caregivers were offered voluntary services previously, 15% were completed. Children of substance-abusing caregivers were more likely to have prior involvement with the system. On average, children experienced four placement changes. Almost half of children reunified with caregivers had to be removed by the court. Recommendations and future directions are discussed.     

Father Involvement in Dependency Review Hearings

Understanding the impact of fathers in child maltreatment cases has been a neglected area of research. This study evaluated differences in child welfare hearings and children's perceptions of their situation where fathers were and were not present. Father attendance at hearings appeared to positively impact information-gathering. When fathers attended hearings, they lasted longer and covered case topics more thoroughly. Children reported more negative affect immediately after hearings where fathers were present; however, these differences were attenuated at subsequent interviews. Overall, the findings suggest that father involvement positively impacts case management, though more research must be conducted to support this finding.     

Behavioral and Verbal Responses of Unabused Externalizing Children to Anatomically Detailed Doll Interviews

To see if unabused children with externalizing behavior disorders display more sexual behaviors and verbalizations than other children in their interactions with anatomically detailed dolls, sixteen 3- to 6-year-olds were compared with 44 nonexternalizing controls. A five-phase structured, detailed interview, and comprehensive coding of videotapes by external raters, was completed on 17 behaviors and verbalizations. As would be expected, externalizing children exhibited more overall activity than non-externalizing children. Also, externalizing children exhibited more behavioral sexual aggression during the body inventory phase, but no other differences in sexual behaviors or verbalizations occurred. Results suggest that most normative data on AD dolls generalize to externalizing children.     

论骗取出口退税罪的认定及其处理

骗取出口退税犯罪是伴随着我国出口退税制度的建立而产生的一种涉税犯罪.为惩治犯罪和正确适用法律,应明确骗取出口退税罪的构成要件,以正确认定与其他犯罪的区别.