China Science

There is a long-standing concern in the literature about the potential importance of non-observable forms of lobbying that may be used by corporate managers to influence accounting standard setting bodies. To date, however, no study has documented their nature or their volume. This study provides such evidence in the context of the U.K.’s Accounting Standards Board (ASB) standard setting process for the period 1991-96. (more…)

This article investigates the role of political influence, as well as accounting tradition and the equity market, in China’s recent changes in accounting regulation. We find that the Chinese government, in part self-motivated and in part under external pressure, has been active in developing accounting standards in harmony with international accounting standards. However, it has retained a uniform accounting system in the (more…)

This study examined the relation between risk-taking behaviour while driving, the psychosocial function of driving, leisure time activities, car oriented peer group interaction and educational attainment. Two thousand four hundred seventeen drivers aged 18–25, randomly selected from the Danish Driving Licence Register, participated in the study. (more…)

Between 1995 and 2004, 293 passenger car occupants died in collisions with other vehicles in northern Sweden (annual incidence: 3.3 per 100,000 inhabitants, 6.9 per 100,000 cars, or 4.8 per 109 km driven); half of these deaths involved heavy vehicles. (more…)

Pseudorhabdosynochus bacchus sp. nov. (Diplectanidae) is described from thegills of the whitespotted grouper Epinephelus coeruleopunctatus collected off New Caledonia, SouthPacific, and is the first monogenean reported from this fish. (more…)

BACKGROUND: The occurrence of a primary intramuscular infestation ofEchinococcus granulosus is extremely rare. CASE: A 70-year-old woman with primary skeletal musclehydatidosis initially presented with a soft tissue mass. (more…)

BACKGROUND: Pilomatrixoma (pilomatrixoma, calcifying epithelioma of Malherbe)is a relatively uncommon, benign neoplasm arising from the skin adnexa. The tumor can causediagnostic difficulty not only for the clinician but also for the cytologist. (more…)

OBJECTIVE: To evaluate the number of micronuclei in snake-like chromatin(SLC) cells in the conjunctival epithelium of keratoconjunctivitis sicca (KCS) patients. Toelucidate possible correlations between SLC cell numbers and KCS intensity. STUDY DESIGN: Impressioncytology specimens from the bulbar conjunctiva of healthy controls and KCS patients were harvestedand divided into 3 groups: (more…)