徇私舞弊不征、少征税款罪与偷税罪关系辨正--兼论税务机关工作人员与偷税人相互勾结偷逃税款案件的定性

税务机关工作人员与偷税人相互勾结偷逃税款案件的定性,理论界及司法实务部门都有争议,焦点集中在徇私舞弊不征、少征税款罪与偷税罪的罪名选择与共犯认定问题上。从徇私舞弊不征、少征税款罪与偷税罪的本质来看,二者属于对合性必要共犯。在具有对合关系的徇私舞弊不征、少征税款行为与偷税行为之间,不能运用共同犯罪的一般原理加以认定,而应当按照行为所符合的特定犯罪构成要件定罪处罚。

平衡火罐法联合桃红四物汤在月经过少征患者中的应用效果研究

目的研究平衡火罐法联合桃红四物汤在月经过少征患者中的应用效果。方法选取2021年1月—9月本院收治的100例月经过少征患者为研究对象,采用随机数字表法将其分为观察组和对照组,每组各50例。对照组患者采用性激素周期疗法,观察组患者采用平衡火罐法联合桃红四物汤治疗。观察两组患者的治疗效果、相关不良反应的发生情况及性激素水平。结果观察组患者的治疗有效率明显高于对照组(P<0.05);治疗后,观察组患者的促卵泡生成素(FSH)、促黄体生成素(LH)、雌二醇(E 2)明显优于对照组,差异有统计学意义(P<0.05);观察组患者的恶心、呕吐、头痛、乳房胀痛等不良反应的发生率低于对照组患者,差异有统计学意义(P<0.05)。结论平衡火罐法联合桃红四物汤在月经过少征患者中的应用效果显著,能有效改善患者的血清性激素水平,提高治疗有效率,降低不良反应发生率,是一种较为安全、有效的治疗方案,值得临床推广运用。

透析我国现行出口退税制度

当前,我国在对外贸易方面的长期政策是实施“走出去”战略,因此,出口退税制度必须为这一战略决策服务。主要任务是调整退税模式,规范不合理退税,努力解决好财力的保障等问题。

社会抚养费征收责任认定的实践与思考

从计划生育社会抚养费征收工作的实践出发,指出计划生育社会抚养费征收责任部门认定工作中存在三难:发现地确认难,征收责任部门认定难,户籍地、现住地和生育地互通信息难,从而导致社会抚养费的抢征、少征、重征现象。为此,提出完善法律、严格执法,互通信息、加强管理,有错必究、追求效果最大化的建议,以进一步规范社会抚养费征收工作。

Effects of photoperiod on daily activity rhythm of juvenile sea cucumber, Apostichopus japonicus (Selenka)

In nature, Apostichopus japonicus exhibits a behavioral characteristic of emerging at night and sheltering during the day. Hence, it was commonly believed that longer and darker light conditions are better for a population of A. japonicus. In aquaculture situations therefore, animals have commonly been cultured without lighting, especially during juvenile-hatching culture. However, how the length of darkness each day affects .4.japonicus and what the mechanism is of behavioral response of A. japonicus to different photoperiods remain unclear, and are specifically addressed in this study. We applied nine photoperiod treatments （light：dark （LD） cycles at 0：24, 3：21, 6：18, 9：15, 12：12, 15：9, 18：6, 21：3, and 24：0 under 500Ix） to 60 individuals （29.73±0.23 g） per treatment （with 3 replicates）. The enviroramental conditions were set as： water temperature = 16.9±0.3℃, dissolved oxygen〉6.0 rag/L, ammonia〈0.3 mg/L, pH=7.8-8.2, and salinity=30-32. Under experimental conditions of continuous darkness as well as continuous light, cyclic nocturnal activity patterns of A. japonicus （viz. the animals emerged and fed at night and sheltered during the day） were observed. However, they spent more and less time, respectively, moving and feeding under continuous darkness and continuous light, than those under a natural light cycle. Under photoperiods with 6-12 h of light, the animals showed one sheltering behavior transition and two emerging behavior transitions. These behavior transitions appeared to be governed by some internal physiological factors and induced by daily light variation. The behavior of the animals was significantly affected by different photoperiods, and the distribution rate （DR） of the animals emerging at ＂daytime＂ increased with lengthening ＂light time＂ （except for the LD 3：21 cycle）. We also found that there was no significant difference in mean DR per day under LD cycles of 6：18, 9：15, 15：9, and 12：12. Mean DRs per day were significantly lower for these photoperiods, than for those under LD cycles of 0：24 and 3：21, and significantly higher than for those under LD cycles of 18：6, 21：3 and 24：0. These results imply that 6-15 h light per day were the similar photoperiods to natural sunlight. From the viewpoint of activity and feeding behaviors, these might be the optimal photoperiods for rearing A. japonicus.

Clinical characteristics and treatment of thyroid cancer in children and adolescents: a retrospective analysis of 83 patients

Objective： To study the clinical characteristics, treatment, and prognosis of thyroid cancer in children and adolescents. Methods： We performed a retrospective analysis of clinical data from 83 cases of thyroid cancer in children and adolescents from January 1990 to December 2010. We compared extra-thyroid extension, lymph node metastasis, distant metastasis, and prognosis between pediatric patients 〈12 years of age （27 cases） and those 〉 12 years of age （56 cases）. All the patients agreed to undergo thyroidectomy and endocrine therapy, and the consent was obtained from parents or guardians. Results： Histopathology included papillary carcinoma in 67 cases, papillary carcinoma with partial follicular growth pattern in 1 case, papillary carcinoma with squamous metaplasia in 4 cases, follicular carcinoma in 7 cases, medullary carcinoma in 3 cases, and poorly differentiated carcinoma in 1 case. The total lymph node metastasis rate was 78.31%. Patients ≤12 years of age showed a higher rate of lymph node me- tastasis than the older group （92.59% vs. 71.43%, P=0.028）. The incidence rate in females in the older group was higher than that in the younger group （80.36% vs. 59.26%, P=0.041）. There were no significant differences in extra-thyroid extension, distant metastasis, survival rate, or recurrent disease between the two groups. Conclusions： The lymph node metastasis of thyroid cancer is higher in patients ≤12 years of age than in those 〉12 years of age; the incidence rate is higher in females than in males. Childhood thyroid cancer has a good prognosis, surgery being the most effective treatment. Choosing a reasonable surgery method and comprehensive postoperative treatment can achieve a cure and satisfactory survival rate.

Emblematic forest dwellers reintroduced into cities： resource selection by translocated juvenile kaka

Urbanization and exotic species are major threats to the conservation of forest-dependent wildlife species. Some emblematic species, indicators of habitat quality for the conservation of other spe- cies, might successfully be reintroduced within cities when habitat restoration and pest manage- ment programs are combined. We studied the landscape resource selection of juvenile kaka Nestor meridionalis tracked with Global Positioning System （GPS） units and released into the predator- free reserve of Zealandia in Wellington city, New Zealand. Kaka moved beyond the predator exclu- sion fence into urban suburbs. The home range size and areas of high use estimated using local convex hull （a-LoCoH） ranged from 20 to 240 ha and 2 to 21 ha, respectively. Using resource selec- tion functions and model selection we found that native forest patches and urban areas close to the reserve were selected by kaka to establish their home ranges. At a lower scale of selection （i.e., se- lection of habitats within home ranges）, kaka selected the same habitat, but not necessarily those close to the reserve. Native forest patches throughout the city can facilitate the dispersal of individ- uals, while the reserve provides protection and opportunities for supplementary feeding. Urban areas might have been selected due to the placement of feeders in private backyards. Survival of forest-dwelling species in cities requires careful urban planning and management to provide the necessary habitat patches, refugia, and food sources.

Range Profile Target Recognition Using Sparse Representation Based on Feature Space

A novel method is presented to improve the recognition rate of warhead in this paper. Firstly, a tool for electromagnetic calculation, like CST Microwave Studio, is used to simulate the frequency response of the electromagnetic scattering. Secondly, the echo and further the range profile are acquired from the frequency response by further processing. Thirdly, a set of discriminative features is extracted from the range profiles of the target. Fourthly, these features are used to construct a dictionary for the sparse representation classifier. Finally, the sample of the target can be classified by solving the sparsest coefficients. Since the reconstruction result is determined by a linear combination of the training samples, this method has a good robustness for the variable features. By formulating the problem within a feature-based sparse representation framework, the presented method combines the discriminative features of each sample during the sparse recovery process rather than in a postprocessing manner. Moreover, based on the feature representation space rather than a single feature or image pixel, the constructed dictionary exhibits both strong expressive and discriminative powers that can enhance the classification performance of the test sample. A series of test results based on the simulated data demonstrates the effectiveness of our method. © 2017, Shanghai Jiaotong University and Springer-Verlag GmbH Germany.