论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Observer determination of the make,model, and year of questioned vehicles

Often, criminal acts involving a vehicle are caught on digital video surveillance systems. While potentially useful for an investigation, the recording conditions are typically less than optimal for the extraction of key information for the identification of the perpetrator, such as a license plate. Providing the make, model and year of a questioned vehicle is a common request for examiners, to narrow the field of potential suspect vehicles. This study seeks to compare the performance of a nonpeer-reviewed make, model, and year determination between two separate groups, specifically, trained forensic image examiners and nontrained individuals. Results show that even with varied image capture conditions and quality, the trained forensic image examiners more correctly and completely identified the test group of questioned vehicles make, model, and year.     

QuEChERS-LC/MS快速检测兽用麻药“舒泰”

目的本文对兽药"舒泰"中有效成分进行了结构确证,并建立了生物检材中替来他明和唑拉西泮的快速检验方法。方法在血液和尿液的生物检材中,通过加标实验,经QuEChERS萃取后,进行LC/MS对替来他明和唑拉西泮的定性定量检测分析。结果在血液和尿液的生物样品的加标实验中,替来他明的RSD%在0.5%~3.5%,唑拉西泮的RSD在0.5%~1.1%;替来他明的回收率在75.8%~100.3%,唑拉西泮的回收率在68.8%~76.6%,其中血液中替来他明的方法检出限为0.16ng/mL,尿液中为0.20ng/mL,唑拉西泮在血液中的方法检出限0.17ng/mL,尿液中为0.22ng/mL。结论建立的QuEChERS萃取方法,操作流程简便,方法重现性好,只需100μL取样量,更适合于痕量生物检材中替来他明和唑拉西泮的检验分析。     

司法改革方法论的反思性整合——一个实践理性的视角

在全面依法治国的时代背景下,司法改革的推进需要在实践理性的指导下,通过新的方法论体系来予以重新解读和把握。当下司法改革的方法论面临价值理性缺失、工具理性误区和理论范式失衡的现实困境,需要在问题导向的基础上,借鉴和利用多种社会科学方法,透过多种视角探讨如何认识改革、如何推进改革、如何评价改革,在实践建构中实现方法体系的反思性整合。以"制度化的社会回应型司法"为基本目标,协调价值理性与工具理性的冲突,统合国家治理的实践逻辑与法治的价值逻辑,统筹推进司法制度的改革和构建。     

Bringing the Falklands/Malvinas Home: Young People's Everyday Engagements with Geopolitics in Domestic Space

This paper draws on recent research examining feminist and everyday geopolitics to focus on the relatively neglected domestic sphere as a space where geopolitical events like the Falklands/Malvinas war are learnt, (re)produced, remembered and contested by young people. It presents qualitative data drawn from interviews with young people from Argentina (Río Gallegos) and the Falkland Islands (Stanley), locations with intimate connections to the 1982 war. It argues that research in domestic environments that engages the familial relations, objects and practices that embody geopolitical pasts can help make sense of how young people (are able to) express geopolitical agency.     

英语教学中的文化输入

语言和文化的关系是密不可分的,为此,英语教学中必须输入文化教学。文化教学可以通过课堂教学及第二课堂得以实施。     

RACIAL AND ETHNIC DIFFERENCES IN PRETRIAL RELEASE DECISIONS AND OUTCOMES: A COMPARISON OF HISPANIC,BLACK, AND WHITE FELONY ARRESTEES*

The present study uses data on the processing of felony defendants in large urban courts to examine Hispanic, black, and white differences at the pretrial release stage. The major finding is that Hispanic defendants are more likely to be detained than white and black defendants. And, racial/ethnic differences are most pronounced in drug cases. In fact, Hispanic defendants suffer a triple burden at the pretrial release stage as they are the group most likely to be required to pay bail to gain release, the group that receives the highest bail amounts, and the group least able to pay bail. These findings are consistent with a focal concerns perspective of criminal case processing that suggests Hispanics as a newly immigrated group are especially prone to harsher treatment in the criminal case process.     

CIS原理与政府形象设计

政府形象设计是政府形象管理的重要环节。借鉴CIS原理将企业CIS的设计和运作导入政府形象设计中,以政府行政理念为指导,通过提升政府行为和完善政府外在特征来提高政府在公众心目中的评价,把政府的理念、行为与视觉形象统一起来,使政府形象系统化。     

刑法中的国家工作人员之立法与司法解释评析

刑法中的国家工作人员的界定是长期困扰刑法理论界和司法部门的一个难题。国家立法机关和最高司法机关虽对其作过多次立法解释和司法解释,但却仍然存在内涵不清、外延不明,难予认定的问题。为此,本文对历次刑事立法和司法解释中关于国家工作人员的解释之得失进行了回顾、比较与评析,旨在为准确理解和把握本概念提供有益的思路。     

司法公开的价值与配套制度

随着我国加入WTO,法律制度全球化又一次地提上了议事日程,而司法公开又是我国法律制度全球化的突破口。司法公开的价值主要体现在其与司法改革的三大目标——司法公正、司法效率和司法独立的关系上。目前完善我国司法公开还需要一定的配套制度。