超高效液相色谱的七年之痒:未来在何方

这篇文章对超高效液相色谱(UHPLC)技术进行了调查。文章中讨论的主题包括了使用者的受益,如何将传统方法过渡到UHPLC以及是否所有常规高效液相色谱(HPLC)模式都能应用到相应的UHPLC上。在接下来的10年中,我们可以期望这项技术得到不断改进,并且由于色谱仪器的使用寿命一般为10年,下一代的UHPLC色谱仪应该就会在1到2年之内开始出现。     

Zur Zeitwertbilanzierung latenter Steuern in der internationalen Rechnungslegung

The significance of deferred taxes was increased by the introduction of international financial reporting standards. However, the usefulness of the information provided by interperiod tax allocation is regarded with skepticism by researchers and practitioners alike. This is largely due to the overestimation of the book value of non-current deferred tax liabilities and deferred tax assets as the present value of these items is disregarded. The IASB refuses to discount deferred taxes even though this would comply with the underlying asset-liability-concept. The IASB justifies the ban on discounting deferred taxes by the ??supposed?? high complexity; hence, cost-benefit considerations. The paper at hand analyses critical issues regarding the determination of the present value of deferred taxes. An approach for determining the maturity of deferred taxes, a risk-adequate discount rate and an approach for the derivation of a feasible net present value calculation are proposed. It is shown that discounting of deferred taxes is generally possible without resulting in more complex estimations than in those of other accounting areas. Despite the inevitable discretion management has in estimating the present value, it is still possible to represent such information faithfully so that the relevant information is useful to external users.     

Reporting quality data on your hospital website: what? why? how?

Explore the challenges in making performance improvement data publicly available on hospital websites, and consider some practical tips and suggestions for aligning organizational goals with community and consumer needs.     

文学与文化——以欧洲文学与欧洲文学史研究为例

本文探讨了文学与文化的关系问题,强调文化的整体性和有机性以及文化传统的历史影响,主张文学与文学史的研究必须在相应的文化传统的框架里进行。作者以欧洲文学和文学史研究为例,指出缺乏欧洲文化传统整体意识的文学研究往往容易使研究成果沦为地理与时间的碎片。     

Examining Community Life “in the Making”: Emile Durkheim’s <Emphasis Type="Italic">Moral Education</Emphasis>

Although often overlooked in sociological circles, Emile Durkheim’s (1902–1903) Moral Education provides an important cornerstone in the quest to understand community life. Not only does Moral Education give a vibrant realism to the sociological venture in ways that Durkheim’s earlier works (1893, 1895, 1897) fail to achieve, but in addressing discipline, devotion, and informed reasoning as humanly engaged, collectively accomplished fields of activity Emile Durkheim also provides an exceptionally consequential baseline analysis of human knowing and acting. Notably as well, focusing on the organizational, intersubjectively achieved features of elementary education, Durkheim’s Moral Education lays bare the interactional nature of the moral order of community life. Indeed, as a sustained analysis of the way of life of a group of people collectively participating in the educational process, this text addresses the most basic features of people’s relations to one another and the broader society in which they find themselves. Much more than an account of childhood socialization, Durkheim’s Moral Education also presages the more thoroughly humanist sociology that Durkheim develops in The Evolution of Educational Thought (1904–1905), The Elementary Forms of the Religious Life (1912) and Pragmatism and Sociology (1913–1914).     

Hazards of neoliberalism: delayed electric power restoration after Hurricane Ike

This case study explores how neoliberal policies shape the impacts of a natural disaster. We investigate the reactions to major damages to the electric power system and the restoration of power in the wake of Hurricane Ike, which devastated the Houston, Texas, metropolitan area in September 2008. We argue that the neoliberal policy agenda insured a minimalist approach to the crisis and generated dissatisfaction among many residents. The short-term profitability imperative shifted reconstruction costs to consumers, and prevented efforts to upgrade the electric power infrastructure to prepare for future disasters. We illustrate the serious obstacles for disaster mitigation and recovery posed by neoliberal policies that privatize public goods and socialize private costs. Neoliberalism neither addresses the needs of a highly stratified public nor their long-term interests and safety.