关于贵州民族地区经济实现"历史性跨越"的思考

贫穷落后的贵州民族地区经济社会发展实现历史性跨越是一个重要的理论和现实问题。本文从历史性跨越的基本内涵入手,探索贵州民族地区实现历史跨越的可行性以及实现历史性跨越的途径。     

International financial reporting standards convergence in the Indian context: Insights from practitioners

The purpose of this paper is to first, understand the existing status of Indian Accounting Standards (Ind-AS) and its convergence from the perspective of accounting practitioners in India; and second, to elucidate the benefits and challenges while implementing Ind-AS. The paper exemplifies the Ind-AS convergence to International Financial Reporting Standards (IFRS) thereon cited as Ind-AS. The study considers exploratory research design and uses an in-depth interview approach, a qualitative research method of 32 practitioners in India from a heterogeneous group of 6 regulating institutions, 8 conglomerate companies and 18 audit firms including the Big four. The preparedness of the Ind-AS transition was studied from the perspective of accounting practitioners interviewed revealing three critical perspectives. First, the respondents believed that a greater understanding of the benefits of IFRS convergence can be built by professional education and proper training. Second, the main challenges reflected by the respondents on the implementation of Ind-AS can be summarised in two key areas: the complexity and interpretation of the accounting standards, since there are fundamental differences between IFRS and the converged Ind-AS. Third, by strengthening the regulatory framework for monitoring, enforcing accounting and auditing requirements concerning listed companies.     

多指标正交试验优选炮苍耳子中酚酸类成分的提取工艺

目的 优选苍耳子中酚酸类成分的最佳提取工艺。方法 以苍耳子浸膏得率、5种酚酸类成分及总酚酸的含量为指标，通过正交试验设计，优选出苍耳子中酚酸类成分的最佳水提取工艺。结果 所优选出的最佳提取工艺为10倍量水，浸泡30 min，提取3次，每次90 min。其中提取次数对提取工艺的影响，差异具有统计学意义（P＜0.05）。结论 所选用的提取工艺稳定、简便、可靠，为进一步提取苍耳子中酚酸类成分提供实验参考。