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Single Transverse Spin Asymmetries at Parton Level
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作者 曹辉耕 马建平 桑华正 《Communications in Theoretical Physics》 SCIE CAS CSCD 2010年第2期313-324,共12页
Two factorization approaches have been proposed for single transverse spin asymmetries. One is the cofiinear factorization, the other is the transverse-momentum-dependent factorization. They have been previously deriv... Two factorization approaches have been proposed for single transverse spin asymmetries. One is the cofiinear factorization, the other is the transverse-momentum-dependent factorization. They have been previously derived in a formal way by using diagram expansion at hadron level. If the two factorizations hold or can be proven, they should also hold when we replace hadrons with patton states. We examine these two factorizations at patton level with massless partons. It is nontrivial to generate these asymmetries at parton level with massless patrons because the asymmetries require helicity-flip and nonzero absorptive parts in scattering amplitudes. By constructing suitable patton states with massless partons we derive the two factorizations for the asymmetry in Drell-Yan processes. It is found from our results that the collinear factorization derived at parton level is not the same as that derived at hadron level. Our results with massless partons confirm those derived with single massive parton state in our previous works. 展开更多
关键词 single spin asymmetries QCD factorization
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虚开增值税专用发票罪的司法认定研究
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作者 徐翠翠 陈庆瑞 《政法学刊》 2023年第4期60-67,共8页
虚开增值税专用发票罪刑事案件司法认定难的主要原因,在于对犯罪属性与不法性质的认识分歧。本罪属于非法定的目的犯,目的犯说是行为无价值二元论在犯罪属性的具体表达,符合社会治理需求,应作为认定罪与非罪的“黄金”标准。抽象危险犯... 虚开增值税专用发票罪刑事案件司法认定难的主要原因,在于对犯罪属性与不法性质的认识分歧。本罪属于非法定的目的犯,目的犯说是行为无价值二元论在犯罪属性的具体表达,符合社会治理需求,应作为认定罪与非罪的“黄金”标准。抽象危险犯说和结果犯说均有一定局限性。本罪虽具有双重违法性,但仍需在法秩序统一前提下坚持刑事违法性的判断。本罪可以是单行为犯、复行为犯,单行为犯时仍需具有骗取税款的目的。对正犯化的行为与完全的实行行为在量刑时应有所区别。对变票虚开、变造发票等行为定性应区别对待。对于不以骗取增值税税款为目的、没有造成国家增值税税款损失的虚开行为不应认定为虚开增值税专用发票罪。 展开更多
关键词 虚开增值税专用发票罪 犯罪属性 不法性质 非法定的目的犯
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