在个人与“乌托邦”之间——以胡风为例论知识分子的悖论处境

胡风及其事件是中国现代文学史的重要精神现象。他将审美和政治纳入主体实践机制,在战士还是诗人的困境中,营造着个人的＂政治乌托邦＂期盼。而对文学与政治关系的不同理解以及方法论的分野,使胡风对主流话语的追随和再阐释犹如隔岸的呐喊,成为政治对知识分子的一个巨大反讽。胡风独特的文艺和政治观,以及他的人格追求和文化选择,与历史现场相互辉映,彰显了知识分子在复杂语境下与时代共处的文道之争和两难处境。     

传统及趁鲜加工工艺对何首乌饮片质量的影响

目的 以二苯乙烯苷及结合蒽醌含量为测定指标,比较传统和趁鲜加工工艺对何首乌饮片质量的影响。方法 采用高效液相色谱法对传统及趁鲜加工所得何首乌饮片中二苯乙烯苷及结合蒽醌的含量进行测定。结果 趁鲜加工制得的饮片中二苯乙烯苷及结合蒽醌的含量均高于传统加工所得饮片,且趁鲜工艺节约时间。结论 趁鲜加工工艺省时省力,所制得饮片质量较好,可以用于工业化生产。     

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.