From Commoditisation to De‐commoditisation … and Back Again: Discussing the Role of Sustainability Standards for Agricultural Products

Sustainability standards are flooding global agricultural markets. Standards, however, are not new. This article analyses, from a historical perspective, the implications of the transition from traditional to sustainability standards in the commoditisation/de‐commoditisation process. It shows how early standards contributed to the construction of the category of primary commodities and how, after a short attempt at de‐commoditisation (with the early fair‐trade and organic standards), sustainability standards are tending towards re‐commoditisation.     

Introducing Standards and Guidelines

Abstract

This article traces the history of efforts to professionalize the Intergenerational field through the development of competencies and standards for practice in different program settings and roles. The authors propose a new set of Guidelines & Standards that identify a common knowledge base to begin unifying this specialized field and to ensure effective professional practices. The new Guidelines & Standards were widely disseminated for feedback, revised several times, and are now being piloted in a graduate program at The University of Findlay.     

论会计信息的质量保证体系

会计信息在国民经济管理中具有重要作用 ,针对当前存在会计秩序混乱 ,会计信息失真等问题 ,提出应对会计信息功能予以重新认识 ,并论述了会计信息质量标准体系由以下几项构成 :客观性、可比性、一贯性、相关性、明晰性、及时性     

Acknowledgements

This article explores whether it is possible to understand the perspectives of people with whom we find it difficult or impossible to empathise, because their moral and political views are very different to our own. Focusing on our dilemmas in carrying out qualitative research with conservative evangelicals and anti‐abortion activists, we take issue with the assumption that understanding is connected with the presence of rapport and empathy in research interviews. This article argues instead that a reflexive approach, which considers researchers’ orientations towards their subject and their respondents and their emotional journeys through the research process, will enable more comprehensive interpretation of our research material.     

论篇章性的构成标准

篇章性(textuality)是篇章语言学的核心.在过去几十年中,语言学界提出了篇章性的一些构成要素,其中Beaugrande和Dressler详细论述了篇章性的七个构成标准.本文首先简述篇章性、篇章性的标准,最后提出笔者对于七个标准相互间关系的看法.     

"理之争"还是"利之争"——从"秀才遇到兵,有理说不清"所想到的

"秀才遇到兵,有理说不清"并不是因为兵太傻,蛮不讲理,而是因为双方未能形成共同认可的"理"。秀才与兵为了自身的利益从不同的角度提出了理的两个标准——语言之理和和拳头之理,两个标准则源于道理的主观性和多样性。在语言之理和拳头之理相争的背后实际是利益之争,而决定胜负的关键其实不在于谁更有理,而在于谁更有"力"。最大的力代表公利和正当之利的正义之力。     

移民情怀与钢铁家园的审美交汇——试论攀枝花诗群的崛起与困惑

本文对攀枝花诗群的崛起与困惑作出了较全面的文艺学和美学考察，从文化学、社会学的角度，对攀枝花诗歌创作群体所面对的特殊文化形态内在结构进行了解剖和分析，试图通过这种文化分析，探索出攀枝花诗人群体必然的审美心理历程和新的时代精神轨迹，从而指出今后应有的文化视野和艺术审美向度。     

企业会计准则强制实施制度效率的二元分析

将会计准则强制实施制度与会计准则执行行为直接联结,以期望效用理论和前景理论为指导,从会计准则强制实施制度对企业会计准则执行效用和遵从心理影响两个角度,分析强制实施制度威慑风险下企业会计准则的执行决策,剖析强制实施制度的作用机理和局限性;采用比较分析和调查研究方法分析了我国强制实施制度低效率的原因。最后,提出完善我国企业会计准则强制实施机制的建议。     

国际会计准则的制定程序与借鉴

国际会计准则委员会是公认的制定国际会计准则的权威机构.国际会计准则已成为协调各国会计实务、推动经济业务国际化的重要工具.中国经济快速发展并日益和世界经济融合,会计准则的制定和会计制度改革应借鉴国际经验,并与国际接轨.     

中、法新闻的社会控制比较

法国是世界上最早制定新闻法的国家。在新闻的社会控制方面,与中国有很多不同。这些不同主要体现在新闻媒介的市场准入观、新闻媒介的内容控制、新闻媒介的产业组织管理等多方面。法国由于法制比较健全,倡导自由主义的新闻理念,政府对新闻的管制相对较为宽松和全面。中国现在还没有新闻法,同时又由于新闻观念与法国不同,故对新闻的社会控制呈现出不同的特点。