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青岛缩小鼻头青岛第七医院能刷医保卡青岛瘦小腿的方法 Company accounts公司账目Truthful top lines真实的头条New global rules aim to make it harder for firms to fib about their revenues新的国际规则致力于让公司收入造假变得更加艰难WHEN companies should recognise revenues on their books is one of the most contentious and consequential issues in the staid profession of accounting. For simple sales of goods the timing is usually straightforward, but in the areas of services and long-term contracts it gets murky fast. Companies may manipulate the “top line” of their accounts—their revenues—say, by booking sales they are not yet sure of (to boost their reported profits) or not booking sales that they are certain of.公司应当认识到其报表上所列载的收入项在有着固定准则的专业会计上是最容易引起争议以及一系列问题内容之一。就简单的商品销售而言,其时间的记录是简单的明了的,但是在务以及长期合同领域,记录的问题就变得模糊而复杂。公司有可能会巧妙的操纵他们账目上的“头条”—即收入—也就是说,将那些还未最终确定的订单以及那些他们肯定不会有的订单,列为收入项。In Britain the controversy surfaced again after HPs takeover of Autonomy in 2011. The American firm later took a big write-down on its purchase, blaming it in part on the British software firm having pumped up its reported revenues by counting expected subscription fees as current sales .在英国,在2011年惠普收购Autonomy之后,争议再一次的浮出水面。美国公司随后将收购的账面价值故意调低,指责英国的软件公司在一定程度上通过将预期的会员费用当成当期销售收入入账以达到通过虚增收入来美化其账目的目的。Revenue recognition is perhaps the biggest headache for investors trying to compare companies in different countries. The GAAP standard used in the ed States is Byzantine, with more than 100 different protocols for various permutations of transactions and industries, whereas the IFRS rules applied in most of the rest of the world offer only broad guidance.收入确认可能投资者试图比较公司不同的账目时最令他们头疼的事情。在美国,一般公认会计准则是拜占庭式的,这项准则针对各行各业的不同事物的之间的穿插交易制定了100多项的错综复杂的条款,与此同时世界其他地方所用的国际财务报告准则却仅仅是提供了广泛的直到。Following 12 years of consultation, on May 28th the boards that control the two accounting systems released a new joint standard they hope will put these issues to rest. Scheduled to take effect in 2017, it represents a neat middle ground, adopting the IFRSs principle of one size to fit all industries, but with GAAP-style clarity. It spells out how companies will have to break down sales contracts into their component obligations and allocate the total value among them, estimating the worth of any variable fees they expect, like performance bonuses. Firms will then recognise the revenue assigned to each individual element as it is completed.经过十二年的协商之后,在5月28日控制两个会计系统的委员会发布出了一个新的联合标准他们希望可以用来解决这些问题。这个标准计划将于2017年生效,它描绘了一个干净的中间地带,采纳了国际财务报告准则的统一标准来适应各行各业,但是会像一般公认会计原则那样清楚明了。它阐述了公司应当怎样将销售合同分解为义务的组成和并且如何将总值分配其间,如何预估他们所期望的各种可变费用诸如绩效奖金等费用的价值。公司也将承认这些已经完成的被分配到每个单元的收入。The biggest impact will be felt in industries that rely on bundled product-plus-service contracts, such as software and telecoms. In the 1990s Microsoft was accused of “cookie-jar accounting”, holding back revenue so as to recognise it during weak quarters, to smooth its reported earnings. The Securities and Exchange Commission filed an administrative action against the company that was later settled. Some rival software firms took the opposite approach, booking all the proceeds from sales immediately, even if they were required to offer support or upgrades in the future.这对于那些产品及务捆绑的行业而言影响似乎是最大的,例如软件以及电信行业。在二十世纪就是年代的时候微软公司曾因“饼干罐会计”而被指控,即隐藏收入以供于在收入较弱的季度确认来美化其账面上的收入。美国券交易委员会对于这些曾被行政裁定但最终都得以解决的公司留有底案。一些敌对的软件公司则选择了相反的途径,立即将所有的订单转化为收益,即使他们要在将来提供后续的持或者升级。Regulators responded by bringing in the highly prescriptive accounting standards that software firms rue to this day, which make it hard to offer customers tailored packages of discounts and upgrades without falling foul of the rules. The abolition of such industry-specific rules should give software firms more flexibility to negotiate contracts. Mobile-phone operators will henceforth book the stand-alone value of handsets upfront, even when they are providing these free as part of a bundled contract. Verizon, Americas largest mobile operator, estimates that under the new model its wireless divisions reported profit margin would have been six to nine percentage points higher in 2011.监管机构的反应是将高度规范的会计准则引入这个行业,这使得软件公司至今都追悔莫及,因为这使得公司很难裁定是否打包提供给客户的折扣以及升级是否有触犯规则。特定行业规则的废除能够给予软件公司最大的灵活性来谈判合同。电话运营商自此以后会将手机前期的预付费用入账为一部分独立的价值,即使当他们把这些作为免费的捆绑合同的一部分。威瑞森,美国最大的移动通信公司,估计到在新的模式下其无线业务的利润率的报告将会比2011年时高出六到九个百分点。For investors in America, the risk of switching from the rigid “rules-based” GAAP method to the IFRSs “principles-based” approach is that unscrupulous companies will enjoy more leeway to mislead them. The new system tries to compensate for this flexibility by beefing up disclosure requirements: footnotes to financial statements will have to give detailed information about sales arrangements, so that ers can assess any questionable judgment calls.对于在美国的投资者而言,从严格的以“规则为导向”的一般公认会计原则方法而转向国际财务报告准则的“原则为导向”的处理方法便是打开了风险的开关,并且这样做是不道德的,因为公司会有更多发挥的余地来用以误导投资者。新体制试图通过增强披露弥要求来补这种灵活性,财务报表附注必须披露销售安排的细节信息,以便于读者可以评估任何可疑的问题。The creation of a global rule on revenues is the biggest success yet in a decades-long effort to standardise company accounts worldwide. It may not prevent the next Enron, but it will make it easier for investors to judge companies, while helping multinationals cut compliance costs.全球收入会计准则的创立是经过数十年的努力将世界范围内的公司账目标准化的最大的成功。这并不能阻止下一个安然公司(财务作家),但这会使得投资者更加容易的评判一个公司,同时也有助于帮助跨国公司减少合规成本。 /201406/305945青岛城阳区治疗青春痘的价格

青岛大学附属医院市南院整形美容多少钱青岛切眼袋的医院 Science and technology科学技术Synaesthesia通感Smells like Beethoven闻起来像贝多芬Using the word note to describe an odour may be more than just metaphor用音符来描述气味可能并不仅仅是个隐喻What do you hear?你闻到了什么?THAT some people make weird associations between the senses has been acknowledged for over a century.有些人的感觉之间存在着奇怪的联系,这种情况一百多年来已为世人所知;The condition has even been given a name: synaesthesia.它甚至还有了个名字,叫做通感。Odd as it may seem to those not so gifted,也许常人会觉得奇怪,synaesthetes insist that spoken sounds and the symbols which represent them give rise to specific colours or that individual musical notes have their own hues.通感者却坚持说听到说话的声音时,他们脑子里出现的是特殊的颜色,还会说每个音符都有自己的色。Yet there may be a little of this cross-modal association in everyone.其实所有人可能都有点这种跨感官感知联合现象。Most people agree that loud sounds are brighter than soft ones.大多数人都同意响亮的声音比轻柔的声音亮些。Likewise, low-pitched sounds are reminiscent of large objects and high-pitched ones evoke smallness.同样,低音让人联想起宏大的物体,高音给人渺小的感觉。Anne-Sylvie Crisinel and Charles Spence of Oxford University think something similar is true between sound and smell.牛津大学的Anne-Sylvie Crisinel和Charles Spence认为,气味和声音之间也存在类似的联系。Ms Crisinel and Dr Spence wanted to know whether an odour sniffed from a bottle could be linked to a specific pitch, and even a specific instrument.Ms Crisinel 和Dr Spence想弄清楚瓶装的气味能否与特定的音调甚至乐器联系起来。To find out, they asked 30 people to inhale 20 smells—ranging from apple to violet and wood smoke—which came from a teaching kit for wine-tasting.为了找出,他们测试了30人,让每人吸入20种气味从苹果、紫罗兰的气味到木材烟尘这些气味来自品酒师教材。After giving each sample a good sniff, volunteers had to click their way through 52 sounds of varying pitches, played by piano, woodwind, string or brass,在认真体味每种气味后,志愿者要从52种音调不同、and identify which best matched the smell.音色各异的声音中点选出听起来感觉与气味最相配的。The results of this study, to be published later this month in Chemical Senses, are intriguing.研究结果十分有趣,本月将被发表在《Chemical Senses》杂志上。The researchers’ first finding was that the volunteers did not think their request utterly ridiculous.第一,研究者发现志愿者并不认为这项实验荒唐透顶。It rather made sense, they told them afterwards.试验结束后,志愿者们说实验还是有点意义的。The second was that there was significant agreement between volunteers.第二,志愿者的意见有重要的共同点。Sweet and sour smells were rated as higher-pitched, smoky and woody ones as lower-pitched.他们认为酸、甜的气味音调高,烟味和木头的气味音调低;Blackberry and raspberry were very piano.黑莓味和覆盆子味闻起来很像钢琴,Vanilla had elements of both piano and woodwind.香草味像钢琴和木管乐的混合体,Musk was strongly brass.麝香味则非常像铜管乐。It is not immediately clear why people employ their musical senses in this way to help their assessment of a smell.为什么人们会用乐感来帮助自己评价味道?并不能被立刻揭晓。But gone are the days when science assumed each sense worked in isolation.但是科学已不再认为人的各种感觉之间没有联系了。People live, say Dr Spence and Ms Crisinel,士Dr Spence和Ms Crisinel说:in a multisensory world and their brains tirelessly combine information from all sources to make sense, as it were, of what is going on around them.人们生活在这个世界上,万事万物会引起各种感觉。大脑似乎在不停地综合来自各方面的信息,判断周围发生的事情。Nor is this response restricted to humans.这种反应也不仅仅发生在人类身上。Studies of the brains of mice show that regions involved in olfaction also react to sound.研究显示,老鼠大脑的嗅觉区同样会对声音做出反应。Taste, too, seems linked to hearing.味觉似乎也与听觉有关联。Ms Crisinel and Dr Spence have previously established that sweet and sour tastes, like smells, are linked to high pitch, while bitter tastes bring lower pitches to mind.此前Ms Crisinel和Dr Spence已经确定,酸味、甜味就像酸、甜的气味一样与高音相关;苦味则带来低音的感觉。Now they have gone further.如今他们走得更远。In a study that will be published later this year they and their colleagues show how altering the pitch and instruments used in background music can alter the way food tastes.在今年计划发表的一项试验中,二人与同事揭示了背景音乐中乐器和音调的改变会如何引起食物味道的改变。In this experiment, each volunteer was given four pieces of toffee.在这项试验中,每位志愿者得到了四块太妃糖。They consumed the other two, however, to the accompaniment of a higher-pitched piano piece.他们在忧郁低沉的铜管乐声中吃掉两块,又听着音调较高的钢琴曲吃掉另外两块。Volunteers rated the toffee eaten during low-pitched music as more bitter than that consumed during the high-pitched rendition.志愿者评价说,音乐的音调低时吃的糖较苦,音调高时吃的糖较甜。The toffee was, of course, identical.当然,所有的太妃糖都一样。It was the sound that tasted different.声音才是尝起来味道不一样的东西。 /201403/279795青岛枣庄点痣哪家好

海阳妇幼保健医院好不好The portraits of Edouard Manet爱德华·马内的肖像画Bold and strange勇辟蹊径,立异标新He worked to imbue his paintings with life as no photograph could马内画笔下的人物生动形象,照片难以匹敌THREE portraits share a wall. In one a dark-eyed, forthright beauty stares at the viewer; another features a scarlet-lipped, tormented woman ringed by an inky sea of grief. The final image is of a wary creature with a pert nose who shivers in her furs. Each is so different in mood and technique that it is remarkable that they were all painted by Edouard Manet between 1868 and 1874. More remarkable still, the sitters are the same woman: Berthe Morisot, a fellow painter. These paintings and others make a show of Manets portraits at the Royal Academy in London one not to be missed.面墙,三幅肖像画。第一幅,一位黑眼睛美人凝视前方,神情真挚,仿佛盯着观众;另一幅中,一位女子唇如烈焰,神情痛苦,四周弥漫着浓浓的悲伤。最后一幅,画中人鼻子小巧笔挺,一副小心谨慎的样子,在皮草里瑟瑟发抖。这三幅作品的基调与技巧迥然相异,却都是爱德华·马内在1868年至1874年间所创作的,实在了不起。更厉害的是,画中的模特儿是同一位女子:马内的同行—画家贝尔特·莫里索。这三幅画还有其他一些作品正在伦敦皇家艺术院的一个马内肖像画展览中展出,实在不容错过。On view are some 50 paintings and works on paper. Inspired by the dramatic masterpieces of Francisco Goya and Diego Velázquez (all those luscious blacks), and Frans Halss genius for portraying people with a gusto for life, these works trace Manets influences and his efforts to master a vision of his own. Grouped by theme, the portraits are spotlit against dark walls as if each was a jewel. Many are, though the curators could have exercised more discretion. A stronger show would have been a smaller one; arranged chronologically, it could have revealed more about the artist.展览有大约50幅油画及素描。这些作品是马内被弗朗西斯科·戈雅、迭戈·委拉兹开斯出色的大作所感染,又受佛兰斯·哈尔斯画人物栩栩如生的本领所启发而创作的,从中可以看出马内受到哪些前辈的影响以及他为追求个人风格所做的努力。这些肖像画按主题展出,挂在黑暗的墙上用聚光灯照亮,仿佛每幅画都是一件珠宝。其中很多确实被视为珠宝,不过馆长考虑得还不够周到。如果规模小些,展览会更有感染力,如果作品按时间顺序展出,人们就可以更加了解马内。Seductive, witty and intelligent, Manet was also financially independent. Few of these portraits were commissions. His pianist wife can be seen in several glowing, affectionate works, and Manet painted some arresting portraits of his friends. The canvasses of Victorine Meurent, a professional model, radiate a sexual charge. This is as true when she is wearing a simple shirt as when she is seen naked at a picnic in the company of fashionably dressed men in his famous painting “Le dejeuner sur lherbe”. Meurent inspired haunting and unforgettable works, including Manets greatest one, “Olympia”, which is unfortunately not in this show.马内本人迷人、诙谐、睿智,经济也比较宽裕。这些肖像画往往不是受人委托而画的。好几幅色鲜艳、充满深情的作品里,都可以看见马内那位钢琴家妻子的身影,马内还为朋友们画了一些出的肖像画。有些油画画的是职业模特维多利安·莫涵,在画中她散发着一种性感的魅力。这种魅力不论莫涵只穿一件简单的衬衣,还是像马内另一幅著作《草地上的野餐》那样一丝不挂地与衣着入时的男子们野餐,你都能感受得到。莫涵激发了马内的灵感,使他画出了许多深入人心的作品,其中包括最著名的《奥林匹亚》,可惜这幅画不在本次展览中。Manet hated the thought that his paintings would be seen jammed together. Here the hanging could not be more generous; a cynic might say stretched out. One gallery is devoted to a map of Paris. “Music in the Tuileries Gardens”, a freely painted park scene from 1862, has a room to itself. This crowded vision of men in top hats and women in fashionable bonnets is not actually a portrait, but viewers can make out the figures of Manet and Charles Baudelaire, a poet. Unstaged and exuberant, his evocation of the bourgeoisie at play has been called “the first truly modern picture”. It was brutally attacked at the time.马内不喜欢自己的作品被挂得密密麻麻地展出。而这次,展览场地可谓宽敞至极,有人可能会挖苦说简直是空旷。有个展厅专门用来展览一幅巴黎地图。《杜乐丽花园中的音乐》也有一个专门的展厅,画中人山人海,男士们戴着大礼帽,女士们戴着时尚软帽。其实这幅不算肖像画,不过观众可以从中认出马内和诗人查尔斯·波德莱尔。这幅活泼随性的资产阶级玩乐图如今被尊为“第一幅真正的现代画”,但在当时却遭到猛烈抨击。The critics shredded Manet. They mocked his inconsistent style; his refusal to respect conventions. Their vicious words were like “lashes of a whip”, Manet once wrote. Yet he had contemporary champions, including Baudelaire, Stephane Mallarme, a symbolist poet, and Emile Zola, a novelist. Younger artists, such as the nascent Impressionists, also admired him. Pierre-Auguste Renoir observed that Manet was as important to them “as Cimabue or Giotto were to the Italians of the Quattrocento.” His influence continues. Rineke Dijkstra, a photographer, credits Manet with helping inspire contemporary large-format portraits.那时,人士将马内批得体无完肤。他们讥讽马内的画风前后矛盾,笑话他不尊重传统。他们的毒舌就像“鞭子的抽打”,马内曾写道。但也有一些同时代的人拥护马内,包括波德莱尔、象征主义诗人斯忒法·马拉美及小说家埃米尔·左拉。年轻一代的画家也很崇拜他,如早期的印象派画家。皮埃尔-奥古斯特·雷阿诺说,马内之于其拥护者,就如契马布埃或乔托之于十五世纪的意大利那样重要。时至今日,马内的影响力依然未减。摄影师日尼科·迪克斯特拉认为,马内是现代大幅肖像画发展的功臣。As it happens, Manets own style was in part a response to the rise of portrait photography. By the time he was in his 30s it seemed “everybody” wanted such a photograph, himself included. He understood this presented a challenge for painters, and so he set out to make his portraits “boldly strange”, argues Carol Armstrong, an art historian. This show may not be without disappointments, but it offers ample evidence of why Manet is revered.当时恰逢人物摄影兴起,马内自己的画风多少受此影响。在马内三十多岁那个年代,似乎“每个人”都想要一张自己的照片,马内也不例外。美术史家卡罗·阿姆斯特朗认为,马内深知摄影给画家带来了挑战,于是他打算创作出“大胆而新奇”的肖像画。这次展览可能会有不尽人意之处,但也能充分说明为什么马内如此备受推崇。 /201406/302916 Books and Arts; Book Review;Political philosophy; Mightier than the sword;文艺;书评;政治哲学;雄文胜武;The collected thoughts on this, that and the other of two clever men;两位智者对于世间百态的思想汇聚;When writers are grand enough, they can produce books by recycling their journalism, lectures, academic papers and other jottings. Sometimes that can seem dated and lazy. Sometimes it is a treat: the assorted pieces come together to create a great mosaic. Neither “Facts are Subversive” by Timothy Garton Ash, an Oxford-based writer and academic, nor “Grays Anatomy” by John Gray, a political philosopher, fall into the first trap (or at least very rarely). They are both good s. But neither quite reaches the goal of the whole being more interesting than the parts.当作者之声名足够显赫时,他们只需将其新闻稿件、讲演录、学术论文以及其他只言片语回炉再加工一番,新书便告完成。有时,这种做法似乎是在偷工减料地翻炒冷饭;有时,它却为读者奉上一场新的盛宴:混杂的碎片化零为整,一幅伟大的镶嵌作品从中诞生。无论是由身处牛津的作家与学者——提西·加顿·阿什所著之《事实方具颠覆性》,还是政治哲学家约翰·格雷的作品——《格雷剖析录》,都未陷入前一种窘境(至少基本上如此),两者皆为优秀的读物;不过,它们也未完全实现令整体胜于部分的目标。Mr Garton Ash is incapable of writing a dull article. Unlike some famous-name writers, he is proud to be a reporter: whatever the subject, he digs diligently. He observes sharply and with a dry donnish wit that deserves greater play. A remarkable wordsmith, at his best he has an echo of one of his great heroes, George Orwell. The pieces range from his first stamping-grounds of Germany and central Europe to the bigger themes he took on later (such as Britains neurotic “dont know, dont trust, dont care” relationship with Europe) and to more exotic places, including Brazil, Iran and Myanmar.加顿·阿什不会撰写那些干涩无趣的文章,与某些知名作家不同,他为身为记者而自豪:无论面对何种主题,他都会勤奋挖掘素材。其一针见血,字里行间所透出之学究式的冷冷嘲讽,让人读来不禁有大材小用之叹。这位非凡的语言大师在其巅峰时期,甚至能在笔下中重现乔治·奥威尔当年的风采,而后者正是加顿·阿什心目中的伟大英雄人物之一。本书收录的零散作品,其范围从他最初频繁涉足的德国与中欧,延伸到他于日后挑战的更大主题(英国与欧洲之间神经质一般的“不知、不信、不顾”关系便为一例),并一直远达更富异域情调的地区,其中包括巴西、伊朗和缅甸。His aim is to chronicle the history of the “nameless decade”, the period that began with the terrorist attacks on America in September 2001 and ended with the election of Barack Obama last year. The subjects encompassed in that time include authoritarian governments, the challenge to liberalism raised by Islam and the corrosive combination of the Bush administrations bungled foreign policy and Europes unthinking anti-Americanism.加顿·阿什旨在为“无名年代”修史,这一时期始于2001年九月美国所受之恐怖袭击,止于去年巴拉克·奥巴马当选。其间所含的主题包括威权主义政府、伊斯兰教向自由主义发起的挑战,以及由布什政府的外交失策与欧洲轻率的反美思潮所构成之恶性结合。But Mr Garton Ashs silver nib wiggles past those constraints. The best essays in the book are timeless. One is a nuanced and convincing piece, both sympathetic and devastating, about Günter Grass, the German novelist, who revealed in his memoirs that he had briefly been in the Waffen SS. Did that taint Mr Grasss books, or his role in public life, or both or neither? Was it the wartime service that was shameful, or its concealment over decades? Mr Garton Ash brings the er sure-footedly through the thickets of Germanys post-war history and through the marshy ground of moral relativism. He points to the real scandal: that Mr Grass was himself so casually splenetic over so many years about other peoples shortcomings, while concealing his own.不过加顿·阿什的妙笔却如行云流水一般无拘无束,书中最佳的作品并不为时代背景所累。其中,关于德国小说家君特·格拉斯的一篇文章细致入微、令人信,字词间既存有恻隐,又不留情面;这位德国作家在其回忆录中透露,当年曾短暂效力于纳粹党卫军。这段历史是令其著作黯然失色?还是使他在公共生活中所扮演的角色沾上污点?或者说两者都未能幸免,抑或皆不受其影响?究竟是战时役一事令其蒙羞,还是日后数十年之隐瞒为人不齿?在加顿·阿什的带领下,读者们步履稳健地穿过了德国战后历史的迷宫,走出了道德相对主义的泥潭,真正的丑行被他指出:这么多年以来,格拉斯在给自己遮羞的同时,却对他人的短处如此随意地表现出义愤填膺之状。Another excellent piece touches on a comparable issue: the list of suspected communist sympathisers that Orwell supplied to the British authorities in 1949. Again, Mr Garton Ash is scrupulously fair, highlighting Orwells sincere (and justifiable) fear of communist infiltration, as well as his fumbling feelings for Celia Kirwan, the British official involved.另一篇杰作则涉及到一个与前例有可比性的话题:奥威尔于1949年向英国当局提交的那份共产主义疑似同情者的名单。加顿·阿什再一次地表现出了一丝不苟的公正态度,在文中强调了奥威尔对共产主义渗透行为的真切恐惧(这种恐惧也非杞人忧天),以及他对希莲·柯雯(涉及此事的英国官员)所抱有的为爱所醉之情。Some of the reworked articles are commendable journalism, but do not quite stand the test of time. Mr Garton Ashs observations from his trip to Iran in 2005 seem a bit whiskery now. It is nostalgic to about the fall of crony capitalism in Ukraine five years ago. But the er is left hankering to know what Mr Garton Ash thinks about the mess that has succeeded it. A fiercer editor might have left out such pieces, and pruned the authors occasional lapses into self-indulgence (using “proleptic” once is fine, twice is tiresome). That may not matter in individual newspaper columns. It jars when collected in a book.在经过重新修订的文章中,有一些是可圈可点的新闻稿件,不过它们并不能完全经受住时间的考验。加顿·阿什从其2005年伊朗之行中得出的观察结论在今天看来已有几分过时;他关于五年前权贵资本主义在乌克兰垮台的文章,如今读来确实令人怀念往昔;但读者们想了解加顿·阿什对于政权更迭之后的乱局有何见解的渴望却未得到满足。换做一位下手更狠的编辑,此类文章大概会被略去,而作者偶然的败笔也会被修剪成随性之举的模样(比如,“预期中”一词若只用一次颇为出,但再用一次便会令人审美疲劳)。对于个别的报纸专栏而言,出现这一问题可能无伤大雅;但汇集成书后,它便显得甚为刺眼。Mr Grays book is darker, grittier and more ambitious. Mr Garton Ash is happy to lambast the Wests specific shortcomings but Mr Gray sets out to unpick the shallow philosophical foundations of the whole edifice, in particular the modern myths about progress and perfectibility. He demolishes the theory that we have reached the “end of history”, the dogmas of secular liberalism, the weaknesses of financial casino capitalism and the limits of energy-intensive economic growth. Such targets deserve his scrutiny and Mr Grays criticisms are cogent. But he tends to overdo it. Again and again (and again) he attacks the people he calls “neoliberals” without pinning down whom (apart from Tony Blair) he is attacking. The er is left feeling a straw man has been dissected.格雷的著作则更富阴郁而强硬的气息,其创作野心也更为远大。加顿·阿什乐于抨击西方存在的具体缺陷,但格雷却着手拆解整个体系的浅薄哲学根基,尤其是关于进步和完美性的现代神话。在他的笔下,人类已达到“历史的终结”之理论,世俗自由主义的教义、金融资本主义(的种种缺陷)以及能源密集型经济增长(的极限)被一一推翻。由格雷对此类问题加以缜密研究,实非牛刀杀鸡之举,而其批判也颇为中肯;不过他却往往走得太远,一次一次(又一次)地,格雷对他所称的“新自由主义者”加以口诛笔伐,然而却几乎从不指明其具体的抨击对象(托尼·布莱尔是一个例外)。这让读者们不禁感到,格雷所剖开的只是一个稻草人而已。The finest pieces in Mr Grays book are satire. One is a Swiftian essay in favour of torture (which some serious-minded lefties took at face value). Even better is a devastating parody of the Marxist approach to linguistics, involving a (fictional) visit by Ludwig Wittgenstein to the Soviet Union, and his relationship with an (invented) Hungarian academic, L. Revai, who idealises the grunts of slave labourers as a proletarian Ursprache.此书中最好的作品当属讽刺文学。一篇持酷刑(某些一本正经的左翼人士便未能辨出其弦外之音)的斯威夫特式随笔可算在其中;而另一篇极佳的戏仿之作更令人叫绝,此文模仿了语言学的马克思主义研究模式,其情节包括路德维希·维特根斯坦对苏联的一次(虚构的)访问,以及他与(作者创造出的)匈牙利学者L·列瓦伊的交往,这位匈牙利学者将奴工的咕哝声理想化,将之提升至无产阶级原始语的高度。In Mr Grays most substantial essay, “An agenda for Green conservatism”, he attempts to rescue conservatism from the ideological excesses of the 1980s. This is a thought-provoking enterprise, deserving a book on its own. But if it became a book, the authors views on such things as the failings of professional monopolies in education and health would benefit from more statistics and fewer assertions—calling, perhaps, for investment in a researcher.而在其最有分量的文章“绿色保守主义之议程”中,格雷试图将保守主义从二十世纪八十年代的意识形态泛滥中拯救出来。这一尝试之举引人深思,话题本身甚至值得以专著加以探讨。但若果真成书,那么作者对诸如教育与健康领域职业垄断的失败等议题所持有的见解,便需从更多的统计数据中获益,而凭空断言在其中所起的作用则应减少——这可能需要在研究者方面的投入。As Mr Garton Ash rightly points out, it is facts, ultimately, that are subversive.正如加顿·阿什恰如其分之言:最终,具有颠覆性的其实还是事实。 /201304/235288青岛诺德医院地址在哪里青岛整形去皱

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