试论会计环境对会计发展的影响

加入WTO后,我国经济逐步融入世界经济之中,我国的会计环境由此发生了较大的变化。会计环境的变化直接影响和制约着会计理论和会计实务的发展。     

The effect of authority and social influence on eyewitness suggestibility and person recognition

This study investigated the influence of an authority figure on eyewitness identification. Participants watched a staged crime and then were administered a photo lineup by either an authority (policeman) or non-authority figure (civilian). Participants in the authority condition were more likely to choose a lineup member than those in the non-authority condition. There was no effect of authority, however, on the accuracy of the identification decisions. The lack of a deleterious effect suggests that the presence of a police officer during identification procedures does not create an unduly suggestive situation or have undesirable effects on eyewitness identification decisions. Although witnesses' choosing behaviors did not increase the rate of identification errors, the effect of the administrator's authority on choosing was reduced when unbiased instructions (vs. biased instructions) were presented to the witnesses. Thus, support was found for the use of neutral instructions during eyewitness identification procedures.     

Reviews

Barbara Caine and Rosemary Pringle (eds), Transitions: New Australian Feminisms (Allen & Unwin) 1995.

Peta Tait, Converging Realities: Feminism in Australian Theatre (Currency Press) Sydney, 1994.

Pauline Johnson, Feminism as Radical Humanism (Allen & Unwin) St Leonards, 1994.

Denise Russell, Women, Madness and Medicine (Polity Press) Cambridge, 1995.

R.W‐ Connell, Masculinities (Allen & Unwin) St Leonards, 1995.

Margaret Maynard, Fashioned from Penury: Dress as Cultural Practice in Colonial Australia (Cambridge University Press) Melbourne, 1994.

Joy Damousi, Women Come Rally: Socialism, Communism and Gender in Australia, 1890–1955 (Oxford University Press) Melbourne, 1995.

Susan Sheridan, Along the Faultlines: Sex, Race and Nation in Australian Women's Writing, 1880s—1930s (Allen & Unwin) Sydney, 1995.     

Evaluating adolescent decision making in legal contexts

Challenges the use by policy researchers of a model for comparing adolescent and adult decision making that is based on informed consent standards. An expanded decision-making framework designed to evaluate judgment in adults and adolescents can better test the empirical basis of paternalistic legal policies. The theoretical and empirical literature on the informed consent framework is critiqued and an alternative framework incorporating judgment factors is proposed. Three judgment factors—temporal perspective, attitude toward risk, and peer and parental influence—and their effects on decision making are explored. Finally, implications for future research are analyzed in several decision-making contexts.Several of the ideas in this article were originally presented by the first author and were published as part of a symposium on competence (see Scott, 1992). The current article expands and refines these ideas, provides a more substantial research base, and suggests several future research directions. We thank Joseph Allen, Richard Bonnie, Baruch Fischhoff, William Gardner, John Monahan, Edward Mulvey, Richard Redding, Paul Slovic, and three anonymous reviewers for their helpful comments. Special thanks to Thomas Grisso for providing much constructive criticism and to Wendy Shang for outstanding research assistance. Finally, we would like to acknowledge the MacArthur Foundation, which supported this work in its early stages.     

The correlates of spouses' incongruent reports of marital aggression

Husbands' and wives' reports (n=97 couples) of engaging in or experiencing marital aggression were compared to determine congruence. Congruence was defined as spousal agreement on whether either spouse had been nonviolent, mildly violent, or severely maritally violent within the past year. Whereas approximately equal numbers of clinic couples were incongruent for husband and for wife violence (32% vs. 31%), only incongruence for husband violence (H W) was found to correlate with reports of affective and relationship functioning. Incongruent H W wives were more likely to be depressed and angry. H W incongruent wives were also more negative about the inter-spousal communication and rated the relationship as more unsatisfactory for them than did congruent wives. Incongruent H W husbands also perceived the relationship more negatively, but their levels of depression and anger did not differ from congruent H W husbands. These findings were not replicated for spouses who were incongruent for wife violence. Our results support the conclusion that spousal disagreement about H W violence has a more negative impact than does disagreement about wives' level of aggression.     

Efficacy, Self-Derogation, and Alcohol Use Among Inner-City Adolescents: Gender Matters

Prior studies have found inconsistent relationships between measures of self-concept and adolescent alcohol use. The current study explored whether the link between various measures of self-concept and alcohol use depends on gender. In addition, earlier work suggested a focus on negative self-esteem (i.e., self-derogation) might be more useful in predicting alcohol use. Students (N = 1459) attending 22 middle and junior high schools in New York City completed surveys that included measures of efficacy, self-derogation, and alcohol use. Participants completed surveys at baseline, 1-year follow-up, and 2-year follow-up. Data collectors administered the questionnaire following a standardized protocol during a regular 40-min-class period. On the basis of a longitudinal structural equation model, lower efficacy was related to greater self-derogation a year later across gender. Increased self-derogation predicted higher alcohol use for girls but not boys. These findings are congruent with a literature highlighting the importance of negative thoughts about the self in drinking behavior for women but not men. The results suggest that the alcohol prevention approaches should include material to enhance girls' self-esteem.     

太原市外企公司诉“山西日报社”案之法理分析——兼论一般条款于民事责任之意义

<山西日报>巨额赔偿案引起了社会各界的普遍关注,学者们多认为不符合新闻侵权之要件,现行立法更无相应的权利类型可以适用,但被告的行为排除若干细节及证据是否属实问题却基本符合侵权行为的要件,为此引入纯粹经济损失的理论,希冀为司法实践解决此问题另辟蹊径.     

National Minorities and the International System

National minorities are collectivities who possess that trait which is the current normative underpinning of states, namely nationhood, and yet for practical purposes cannot enjoy outright political independence. Because national minorities bear these normatively significant characteristics they may be deemed to have legitimate international claims to certain special rights even if these fall short of statehood. Yet although this rationale may be logically sound and morally justified, pursuing it nevertheless raises serious problems with regard to state sovereignty.