海峡两岸财务预测制度的比较

在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。     

高校“音乐欣赏”选修课开设的几个问题

在高校教学过程中,选修课日益成为一道亮丽的风景,如何开设选修课以发挥其最大的教学功能,这是教育工作者普遍关注的问题.高校"音乐欣赏"选修课的开设一要明确教学目的,二要突破定向思维,三要设计课堂形式,四要增强师生交流.     

Unusual Elevator-Related Deaths: A Report of Two Cases

We present two cases of elevator-related deaths that occurred in two different elevators, and deaths were caused by a similar, but unusual, mechanism. An elevator is a platform or compartment housed in a shaft for raising and lowering people or things to different levels. Elevator-related deaths and injuries are rarely reported in the literature. In most of these cases, cause of death was attributed to falls. It seems that most of the elevator accidents may be attributed to factors related to device maintenance inadequacies or even to device malfunctioning. In our cases, both elevator cars were not equipped with full-length inner doors, thus allowing both accidents to occur. Since 2014, the European Union adopted a relative directive, which imposes the need to equip all elevators with such full-length doors. The enforcement of the above-mentioned EU Directive is crucial, in order to prevent similar accidents in the future.     

Self-immolation Suicide in Greece: A Forensic Psychiatric Autopsy Study between 2011 and 2019

Self-immolation is a rare suicide method in the developed countries of the western world (0.06–1%); however, it has relatively higher prevalence rates in the developing countries of Asia and Africa (6–57%). The present study aims to examine self-immolation suicides within the Greek mainland (Attiki, Thrace, and Peloponnese) over a period of 9 years (2011–2019) in order to investigate the phenomenon in the Greek population forensically, identify the characteristics and motivations of suicide victims, explore its associations to socio-cultural or psychiatric factors, and describe a fatal case of suicide by self-immolation that was partially recorded on camera. The medical files (autopsy reports) of cases performed at the Departments of Forensic Medicine of the National and Kapodistrian University of Athens, Democritus University of Thrace, and the Forensic Service of Messinia—Peloponnese were retrospectively examined yielding 19 cases of suicides by self-immolation. A 3.7% prevalence of suicide by self-immolation among suicide fatalities within the Greek population was estimated. A distinctive feature of the Greek population regarding self-immolation was disclosed that it is being practiced predominantly by the elderly (mean age 2–3.5 decades higher than other countries). The phenomenon correlated strongly with poorly controlled mental disorders (mostly affective and adjustment disorders). Unlike other countries, there was no significant association with domestic or sexual violence, social or political protest, or religious issues. Therefore, the suicide victims preferred secluded or private outdoor locations (not public). Findings deriving from the examined variables localize Greek population culturally between the Western European and Asian African countries, but with its own idiosyncrasies.     

行政问责制的法制构建

行政问责制是政府官员向社会公众和民意机关承担政治责任的一种政治法律制度。我国现行的行政问责制存在问责事由狭窄、对象不清、主体越位与缺位并存,责任不明、落实不力和程序不规范等问题。为此,我们需要明确行政问责制的要素构造与运行机制,加强人大的问责职能,完善政府绩效评估、行政公开、新闻监督等配套制度,同时要壮大第三部门,强化社会监督。     

我国基因专利保护范围界定的思考

基因专利保护范围边界的确定是当前生物科技专利领域中争论的焦点之一。专利保护范围决定着专利垄断权的实际价值，基因专利保护范围直接影响着生物技术产业的发展。主要梳理美国、德国、瑞士和日本在基因专利保护范围上的发展变迁趋势，同时初步探讨对我国基因专利保护范围界定方面给予的启示。     

从犯的犯罪既遂认定问题

从犯的犯罪既遂认定是共同犯罪既遂认定中的一个分支问题,较难引起学术界的注意,但其对共同犯罪既遂理论及刑事司法实践的发展不无积极意义.结合共同犯罪及犯罪既遂的相关理论.对以从犯形式而存在的组织犯、教唆犯、帮助犯、实行犯的犯罪既遂问题分别予以阐述.     

Guidelines for the recognition of cemetery remains in Greece

Forensic pathologists frequently consult anthropologists for the identification of skeletonized human remains. These remains may be the result of criminal activity or remains that were unearthed because of erosion, or during construction projects. In some cases, human remains that had been previously buried in a cemetery may be the subject of a forensic investigation. Early recognition of cemetery remains prevents unnecessary efforts and conserves precious resources. One of the key characteristics of cemetery remains is the presence of embalmed tissue. However, there are countries where embalming is not a common practice, and other clues must be sought for identifying previously buried remains. Current funerary customs in Greece and, in particular, the tradition of exhumations result in a large number of misplaced human remains. The present study presents examples of cemetery remains from Greece and offers guidelines for recognizing changes on skeletal remains that may be indicative of a cemetery origin. Location of discovery, condition of the remains, and the types of associated artifacts are all factors that aid forensic anthropologists in identifying cemetery remains.     

Development and validation of a simple GC-MS method for the simultaneous determination of 11 anticholinesterase pesticides in blood--clinical and forensic toxicology applications

Anticholinesterase pesticides are widely used, and as a result they are involved in numerous acute and even fatal poisonings. The aim of this study was the development, optimization, and validation of a simple, rapid, specific, and sensitive gas chromatography-mass spectrometry method for the determination of 11 anticholinesterase pesticides (aldicarb, azinphos methyl, carbofuran, chlorpyrifos, dialifos, diazinon, malathion, methamidophos, methidathion, methomyl, and terbufos) in blood. Only 500 μL of blood was used, and the recoveries after liquid-liquid extraction (toluene/chloroform, 4:1, v/v) were more than 65.6%. The calibration curves were linear (R(2) ≥ 0.996). Limit of detections and limit of quantifications were found to be between 1.00-10.0 and 3.00-30.0 μg/L, respectively. Accuracy expressed as the %E(r) was found to be between -11.0 and 7.8%. Precision expressed as the percent relative standard deviation was found to be <9.4%. The developed method can be applied for the investigation of both forensic and clinical cases of accidental or suicidal poisoning with these pesticides.