浅谈健全人与聋哑人的沟通

聋哑人是一个特殊的群体,与他们交往,不仅需要把握一般的人际交往的心理原则,还要了解他们独特的心理特点,学会使用手语,这样才能更好地与他们进行交流,让他们融入社会,感受到关怀与温暖。     

论DNA证据技术及其法治功能的实现

当代司法实践日益严格的法治要求,促使DNA证据技术应运而生,即逐步从DNA技术中派生出符合当代法治所迫切需要的DNA证据技术。我国在一般刑事案件中应用DNA证据技术发展较快,但在查办职务犯罪时,却未能很好地发挥其作用。DNA证据技术在反职务犯罪领域有着可以开发应用的广阔前景,加强其在反职务犯罪中的应用研究,也是当务之急。     

Fixing Transient Iodine on Developed Latent Fingermarks

In the present study, a simple and novel fume–mist technique is described which can be used efficiently to fix the latent fingermarks developed using iodine. It is well known that the residues left over in the fingermarks interact with iodine to give transient brown impressions which disappear in a short time. Also, iodine forms colored complexes with various organic solvents. Based on iodine–fingermark interaction and iodine–solvent complex formation, latent fingermarks were developed on paper surface using iodine fumes which were subsequently fixed by spraying polar and nonpolar solvents. The fingermarks developed with this technique were not only clear but also permanent in nature. The interaction of fingermark residue, iodine, and solvent forming a ternary structure is believed to be a possible reason for the stability of iodine‐developed fingermarks. Ease of method, availability of chemicals, and minimum training make the method adaptable in routine development of forensic fingermarks present on paper surface.     

人工智能时代的刑事责任体系不必重构

在人工智能时代,有必要甄别何者才是刑法面临的真正挑战,而不能动辄以新技术、新风险为由建造新的智识系统。人工智能只是人类为自身之目的而研发的高级工具,它无法被赋予“权利义务统一性”,难以改变二者之间的主客体关系。由于法人具有非生命体形象,学界常常借助单位犯罪类比论证人工智能的刑事责任主体地位,但二者存在根本不同的运行原理,肯定论对刑法中的“辨认控制能力”的认识也存在严重的以偏概全。惩罚人工智能不能实现报应、预防等目的,对其设定的刑罚引发了“技术失控-技术可控”“特殊预防无效-特殊预防有效”“刑罚设计-非刑罚性”“AI主体性-AI工具性”“消减风险-加剧风险”等五大悖论。在人工智能侵权案件中,犯罪主体只有自然人或单位,人类中心主义的责任体系具有恒久适应力,不能因应前沿科技而将刑法重构为技术管理法,更不能将之建立在修辞和想象之上。     

传统及趁鲜加工工艺对何首乌饮片质量的影响

目的 以二苯乙烯苷及结合蒽醌含量为测定指标,比较传统和趁鲜加工工艺对何首乌饮片质量的影响。方法 采用高效液相色谱法对传统及趁鲜加工所得何首乌饮片中二苯乙烯苷及结合蒽醌的含量进行测定。结果 趁鲜加工制得的饮片中二苯乙烯苷及结合蒽醌的含量均高于传统加工所得饮片,且趁鲜工艺节约时间。结论 趁鲜加工工艺省时省力,所制得饮片质量较好,可以用于工业化生产。     

International financial reporting standards convergence in the Indian context: Insights from practitioners

The purpose of this paper is to first, understand the existing status of Indian Accounting Standards (Ind-AS) and its convergence from the perspective of accounting practitioners in India; and second, to elucidate the benefits and challenges while implementing Ind-AS. The paper exemplifies the Ind-AS convergence to International Financial Reporting Standards (IFRS) thereon cited as Ind-AS. The study considers exploratory research design and uses an in-depth interview approach, a qualitative research method of 32 practitioners in India from a heterogeneous group of 6 regulating institutions, 8 conglomerate companies and 18 audit firms including the Big four. The preparedness of the Ind-AS transition was studied from the perspective of accounting practitioners interviewed revealing three critical perspectives. First, the respondents believed that a greater understanding of the benefits of IFRS convergence can be built by professional education and proper training. Second, the main challenges reflected by the respondents on the implementation of Ind-AS can be summarised in two key areas: the complexity and interpretation of the accounting standards, since there are fundamental differences between IFRS and the converged Ind-AS. Third, by strengthening the regulatory framework for monitoring, enforcing accounting and auditing requirements concerning listed companies.