中美会计理论和会计实务的比较与借鉴

从会计模式、公司会计法律规范、会计准则、帐务处理程序、会计报表体系、会计实务主要特征等方面对中美会计理论和会计实务进行比较,并提出借鉴意见。     

试谈中美文化中不同的时间价值观

时代的发展使跨文化交际成为一种需要。由于民族不同,文化各异,所以中国人跟美国人的时间价值观也各不相同。了解中美文化不同的时间价值观,懂得不同民族的文化差异可以帮助我们有效地同美国人进行跨文化交流,避免失误,以促进跨文化交际的成功。     

东京法庭上的中国法官与检察官们——兼论东京审判的遗留问题

中国法官与检察官们在历时两年半之久的东京审判过程中历尽艰辛,遭遇了诸多困难。本文拟从东京法庭的组建、审判开始时的位次之争、审判过程中的证据收集和审判结束时的判决几个方面来叙述中国法官与检察官们在东京法庭上的困境;并试图得出造成中国法官与检察官们诸多困难的根本原因是国民政府对审判重视程度的不够与美国在审判中的权力垄断的结论。中国与美国在东京审判中权力分配的不均衡使得东京法庭对日本军国主义的审判很不彻底,也为战后日本军国主义的复苏埋下了隐患。     

于其所处历史文化背景中再读《嚎叫》

第二次世界大战后的美国,压抑的政治气氛,疯狂的政治迫害,文学上为此应运而生了各种反抗运动。本文以跨掉派的代表人物金斯伯格及其代表作作为探讨的主体考察金斯伯格与美国二十世纪五六十年代情绪的相互关系,可知金斯伯格等的出现有特定的时代原因,及其思想与风格为大众接受的原因。     

Patterns of asymmetry in body traits and genitalia in two distant populations of a Neotropical scorpion

The ability of a genotype to control the stable development of a phenotype under different environmental conditions may explain the level of developmental instability. An indicator to developmental instability is Fluctuating Asymmetry. Traits under pressures of sexual selection exhibit greater values of asymmetry that others. These traits have more physiological requirements during morphogenesis and a more complex development. The aims of this work are to analyze asymmetry patterns of genitalic and somatic traits in the scorpion Bothriurus bonariensis (Bothriuridae) and to compare these values between central and peripheral populations of its distribution. We observed that types of asymmetry in genitalic traits differed in both populations. Also, traits of the hemispermatophores (two halves that constitute the spermatophore) showed the highest levels of fluctuating asymmetry, particularly in those characteristics with important role for insemination success. This work offers fundamental baseline knowledge for further works focused on asymmetry of genitalia and mating success in scorpions.     

Revision of the American Pupisoma species (Gastropoda: Pupilloidea)

The American species of Pupisoma Stoliczka (Gastropoda: Pupilloidea) are revised. Five species are recognized. Pupisoma puella Hylton Scott has been synonymized with P. dioscoricola (C. B. Adams). This species occurs from southern USA through the Caribbean and Central America to the Galapagos Islands and to southern Brazil and northern Argentina. Pupisoma galapagorum Pilsbry, P. bailyi Pilsbry, and P. latens Hylton Scott have been synonymized with P. comicolense H. B. Baker. This species is distributed from Mexico to the Galapagos Islands, southern Brazil, and northern Argentina. Pupisoma costulata sp. n. from Andean forests in Colombia is described as new. The range of P. macneilli (Clapp) extends from southern USA through the Caribbean and Central America to southern Brazil and northern Argentina. A neotype has been designated for P. mediamericanum Pilsbry. Pupisoma michoacanense Pilsbry is a synonym of this species. This species occurs from Mexico to Colombia and on Jamaica.     

A new Chilean genus and species of land planarian (Platyhelminthes: Tricladida,Geoplaninae) with cephalic retractor muscle and adenodactyl

ABSTRACT

A new genus and species of land planarian, Pichidamas piru gen. nov. sp. nov., is described from Pichidamas, province of Osorno in Southern Chile. Pichidamas piru is a sub-cylindrical and slender Geoplaninae characterized by the presence of a creeping sole extending 50% of the body width, a cephalic retractor muscle, five parenchymatic muscle layers, a male atrium with proximal tongue-like fold and distal adenodactyl; and ovovitelline ducts approaching the copulatory apparatus anteroventrally. Details of the organization of the cephalic retractor muscle, the absence of sensory pits, the existence of a parenchymatic muscle layer, located to the inside of the ventral peripheral nervous plexus, and an adenodactyl in the distal portion of the male atrium are unique traits seemingly reflecting an earlier branch of Geoplaninae.http://www.zoobank.org/urn:lsid:zoobank.org:pub:04423258-DB01-4CE3-A474-EF6B563C605C     

A redescription of Cerapus tubularis Say, 1817, based on material of the first reviewer,S. I. Smith, 1880, (Crustacea: Amphipoda: Corophioidea)

Cerapus tubularis Say, 1817, type species of the genus, is redescribed, based on material used by the first reviewer (Smith, 1880). Because of confusion concerning the identity of C. tubularis, a neotype is selected. The genus is redefined, based on the type species.