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上饶韩美整形医院激光去掉雀斑多少钱上饶市立医院光子嫩肤手术多少钱Europe France and football欧洲 法国和足球The Swedish model瑞典模式A football club mirrors many French anxieties足球俱乐部折射出许多法式忧虑A literary sensation too浓郁的文学气息When the Qataris last year bought Paris SaintGermain (PSG), the French capital’s premier football club, it touched a raw enough nerve. This is a country, after all, which once declared yogurt-making a strategic industry in need of protection from foreign takeovers. Liberation, a left-wing newspaper, denounced the small Gulf state’s “ferocious appetite for power and influence”, and warned that “bling-bling football” was on its way to France. Nearly 18 months later, many French anxieties—over wealth, taxes, capitalism or free trade—are exemplified by PSG’s fortunes.去年卡塔尔人收购了法国目前最炙手可热的足球俱乐部——巴黎圣日耳曼(PSG) 队后,再一次触动了原本就脆弱的法国人的神经。毕竟这个国家曾经为了避免异国人士收购一个制作酸奶的产业,而采取过战略保护措施。法国左翼媒体——《解放报》谴责小海湾国家的行为是“对政权和相关影响都是极大地冲击”,并且强烈声明只有在法国,俱乐部才会“闪耀着璀璨光辉”。然而在18个月后,在PSG被收购引发并加强了法国人民对财产,税收以及资本主义自由贸易的担心。Short of the sort of cash that has been sloshing around other European football leagues, the French have traditionally exported talent, often to England. Stadiums are rarely full; no French club has won the European Champions’ League for nearly 20 years. Now the country has become an importer too. Supplied with a fat chequebook by the Qatar Investment Authority, a sovereign wealth fund, PSG has gone on a shopping spree. After bagging an Italian manager, it splashed out on two Brazilians, an Argentinian, an Italian and Zlatan Ibrahimovic, a Swedish striker whose father was a Bosnian Muslim and mother a Croat.伴随着法国足球界流动资金短缺,那些有天赋的法国足球运动员总是成为其他国家的联赛足球外援,比如去英超踢球。足球厂很少有客满的时候,而在近20年中,没有任何一家法国俱乐部赢得了欧洲冠军联赛冠军。现如今,这个国家也已然成为了一个进口大国。与卡塔尔投资局——一个财大气粗的财团达成合作协议,PSG俱乐部也开始了队外援的疯狂引进计划。在引进了一名意大利管理人员,他开始了疯狂的人才引进计划,随后引进了两名巴西,一名阿根廷以及一名意大利外援。除此之外,瑞典前锋伊布也被法足联收入囊中,他的父亲是一名波斯尼亚穆斯林,而其母亲是克罗地亚人。To French eyes, the yearly salary reportedly promised to Mr Ibrahimovic—some 14m (m), said the French press in August, or closer to 9m according to Le Parisien newspaper last month—was shocking. The French like wealth only when it is discreet and do not care much for the fast cars and flashy nightlife that seems to go with high-level football. They elected a president, Francois Hollande, a Socialist who once said he didn’t like the rich and promised during his campaign to tax salaries of over 1m at 75%. Predictably, politicians decried the footballer’s extravagant pay. “Indecent”, given the economic crisis, declared Jercme Cahuzac, the budget minister.根据法国媒体的相关消息,伊布的年薪约有1400万欧元(约为1800万美元),或者就像《报》上月报道的接近900万欧元,但无论是哪一种都足够让人震惊。法国人在金钱方面还是很节俭的 不过多关注于高级轿车和浮华的夜生活,似乎看起来全部付诸于高水平的足球了。而他们选举出来的新任总统——社会党人Francois Hollande在竞选的时候称自己不喜欢富人,并承诺一旦当选将会对年薪超过100万欧元的收入人群征收边际税率高达75%的所得税。可以预料得到,政客们将会谴责球星高昂的收入,预算部长Jercme Cahuzac称“这是不妥的”并将加剧经济危机。Parliament has just approved the new top tax rate. French business is dismayed. But it will do little to dampen footballers’ take-home pay: the Qataris are guaranteeing Mr Ibrahimovic’s salary, net. Whether Parisians can overcome their distaste for the vulgarisation of sport and the inequalities that such largesse brings will depend partly on performance on the pitch. So far, Mr Ibrahimovic has scored nine goals in eight league matches; PSG tops the league. Should his feet fail him, though, the Swede may just find other ways to charm the French. On October 22nd his autobiography was shortlisted for Sweden’s smartest literary prize—just the sort of non-financial success that Parisians truly cherish.国会也通过了新的最高税率。整个国内的商界都为之沮丧。但是却不能对足球运动员的收入造成任何的影响:卡塔尔财团已经保了伊布的净工资。由于足球运动员收入仍然很高,就产生了不公平等想法,他们能否这些想法就取决于运动员们在球场上的表现了。到目前为止,伊布在本赛季进行的8场联赛中已打入9粒进球,PSG也位列联赛排行榜首席。即使伊布表现不佳,踢得不好,但是这位瑞典人将会用他自己的方式在法国星光熠熠。10月22日,他的自传入选为瑞典最具智慧大奖——而法国人真正珍惜的正是这种非金融式的成功。 翻译:周颖译文属译生译世 /201608/460071玉山县彩光祛斑的价格 Well. In a recent study on nutrition, participants spent one month drinking a sugary beverage, and another month eating a solid,sugary food.近日,科学家做了一项有关营养的研究,测试者在一个月内喝含糖饮料;而另一月吃含糖固体食物。Anyway the researchers monitored the participants weight andeating habits.研究人员观察了受测者的饮食习惯和体重。It turned out that they gained more weight in the month that they were drinking the extra calories than they didin the month they were eating them.研究结果表示,相比固体食物,受测者在喝含糖饮料的那个月体重增加的更多。But arent extra calories just extra calories?但是,增加的体重不就是吃下的热量吗?Yes. But apparently solids and liquids dont digest the same way in our bodies.是的,但是,很显然,固体和液体在体内消化的方式不同。When you eat solids, you get full.吃固体的食物有饱腹感。So participants unconsciously ended up eating less of something else to compensate, which made up for some of those extra calories.所以,受测者会无意识地不多吃,而喝饮料无饱腹感,就会吃其它的食物来补充,这样反而吃得更多。When you drink, it doesnt really affect your hunger pangs because it doesnt fill you up, and so youll probably end up eating the same amount whether you drink water or drink beer.因为喝饮料并不能饱腹,所以喝饮料并不足减少饥饿感。所以,你可能最好注意喝饮料和饮酒,同样会让你长胖。Right. So these findings may help explain why Americans have gained so much weight over thepast decade, even as fat consumption and exercise levels have remained more or less the same.这些研究就解释了及时脂肪消耗和运动水平和过去几十年想当,为何美国人却长胖了这么多。So fat is entirely to blame after all?那么,脂肪就是罪魁祸首吗?Not all by itself apparently.当然并非如此,We simply cant continue to ignore all those extra calories people aregetting from beverages like beer, whole milk, juice, sugary sodas, high protein shakes,sportdrinks, specialty coffees and teas.我们不能再忽视其它饮料酒水途径:啤酒、全脂奶、果汁、含糖苏打水、高蛋白奶昔、运动饮料、特色咖啡还有茶。Enough! Enough! I get it!够了!我懂了!Just try to control yourself, Don. Moderation is the key!你要学会控制自己,适度饮食才是关键。 201501/352313Time to break out the long pants: tick season is back!The past couple of years weve had a tick boom along the west side of the state and its happening again this year.Rich Keith spends a lot of time with ticks. Hes the director of the Kalamazoo Valley Bird Observatory. He and his wife Brenda have been doing tick surveys every year since 1997 for university researchers in Michigan and elsewhere.;In 2003-2007, it was documented that a new expansion of the blacklegged tick came up from northern Indiana all the way to Sleeping Bear Dunes,; says Keith.Symptoms of Lyme diseaseFoster says the primary symptoms of Lyme disease include a febrile illness.;So this would be fever, headaches, malaise, swollen lymph nodes. It might also include joint pain and swelling and muscle pain,; he explains.But he says the most obvious symptom associated with Lyme disease is the ;erythema migrans; or ;bullseye rash.; This non-itchy, reddish rash expands out from the site of where the tick bites after a few days. According to the CDC, it occurs in 70-80% of people infected with Lyme disease.Foster says if you have an onset of these types of symptoms in the summer months and you know youve been to an area where these ticks occur, go see a health care provider. Early treatment for Lyme disease is essential in making sure that you go through a full recovery.How concerned should you be about tick bites?Lyme disease is a bacterial infection and not every tick is infected.;Really it is only the blacklegged tick in Michigan that transmits Lyme disease and theres only a certain percentage of these ticks that are even infected with the bacteria,; said Foster.He says studies in Michigan show about 15-25% of blacklegged ticks in the nymph stage and 40-45% of adult blacklegged ticks are infected.The number one way to reduce ones risk of contracting the illness is to avoid tick bites. Foster recommends wearing EPA-approved insect repellents that contain DEET, picaridin or oil of lemon eucalyptus.When in the woods or other tick-prone areas, wear long pants and tuck those pants into your socks to reduce the risk of ticks crawling up your pant leg.Foster also recommends hiking in the center of trails to avoid brushing up against plants on the edges where ticks like to hang out.;Secondly, doing a tick check on your family members and taking a shower soon after coming indoors will help to wash off ticks that may have not bitten you yet,; he says.He says if a tick is attached to your body for less than 24 hours, your chance of getting Lyme disease is very small.But Foster warns that this time of year, you need to really look carefully when youre doing a tick check.;The blacklegged tick stage that is out there – in the wild – thats coming up right now is called the nymphal-stage tick and it is very, very small, about the size of a poppy seed,; says Foster. ;So a lot of times people dont see these when theyre climbing on their bodies and you dont feel them bite you.;He recommends checking all over your body for ticks, paying special attention to certain areas of your body where ticks commonly bite: behind the knee, the waistline, groin, armpits, behind the ears, around the neck and in the hairline.Pets can be carriers of infected ticksKim Signs with MDCH says you can do a tick check on your dog or cat. Ticks especially like to hang out around the ears and in between the toes.She recommends talking with your vet about ways to keep ticks off your pet in the first place.Signs says that dogs are susceptible to Lyme disease but theres a vaccine for them. She says it can be hard to tell if your dog has the illness, but it can cause fever and swollen joints. So, if you notice changes in your dogs behavior, she says its a good idea to take it to the vet.The state of Michigans Emerging Disease site has updated its brochure, Ticks and Your Health, in an effort to inform residents about the dangers of tick bites.You can also check out the CDCs tick site for more info.201505/377142上饶韩美医院做双眼皮开眼角手术多少钱

铅山县人民医院去痘多少钱Corporate taxation企业税务Death of the Double Irish计划夭折The Irish government plans to alter one of its more controversial tax policies爱尔兰政府计划改变其一项颇具争议的税收政策BONO may front one of the worlds most popular rock bands, but the U2 singer did not earn many new fans when he recently defended Irelands controversial tax policies, which are widely seen as helping multinationals to avoid paying their fair share. Even Irelands government seems to be having doubts. On October 14th it announced plans to close the countrys biggest loophole, the “Double Irish”.BONO 也许面对的是世界上最流行的摇滚乐队之一,但是U2最近并没有因为爱尔兰有争议的税收政策做辩护而增加新的粉丝,而这一税收政策被广泛认为是在帮助跨国公司避税,而这些税本是公平份额。甚至爱尔兰政府似乎也有些疑虑。10月14日,其宣布了用以弥补国家最大漏洞的“Double Irish”计划。The Double Irish allows companies to shift their profits from high-tax countries to havens. This is typically done by transferring royalty payments for intellectual property to a firm inIreland, then on to another Irish-registered subsidiary that is tax-resident in a country with no corporate-income tax, such as Bermuda. Users can thereby cut their effective tax rate—perfectly legally—far below Irelands aly low 12.5% rate, in some cases down to less than 2%. The ruse is popular with American computing and pharmaceutical firms.“Double Irish”计划可以使公司收益更多,把高税收国家变成了天堂。这通常是通过将知识产权特许使用金转入一家位于爱尔兰的公司,而后转入另一家在爱尔兰注册的子公司,该子公司为某一国家没有企业所得税纳税居民,如百慕大。用户因此可以缩减其有效税率,使其远远低于爱尔兰已经很低12.5%的税率,在某些情况下,甚至可以低于2%,且完全合法。这一策略在美国计算机公司及制药公司中被普遍使用。From January all new companies domiciled inIrelandwill also have to be tax-residents there, making the Double Irish impossible.Irelandis acting under pressure from America, the European Commission and the OECD, which are working on multilateral reform of international tax rules to curb avoidance. This is not the first time it has buckled. Last year it made it illegal for firms registered inIrelandto declare themselves stateless for tax purposes.从一月起,所有在爱尔兰注册的新公司将不得不成为这里纳税居民,这使得“Double Irish”计划不可能再有后续进展。爱尔兰在行动的同时还要要考虑来着美国,欧盟委员会和经济合作与发展组织的压力,它们正致力于多边国际税法改革以遏制避税行为。这已经不是第一次改革了。去年其使得在爱尔兰注册的公司为避税而宣布其无国籍的行为变得非法。The retreat has kindled fears that foreign firms, many of which moved to Ireland largely for its tax policies, will leave for more accommodating climes. (As it is, a clampdown on avoidance in America seems to have deterred AbbVie, a drugs firm, from taking over Shire, a rival based inIreland.) Yet the government is giving with one hand even as it takes with the other. On the same day it did away with the Double Irish, it created a “knowledge development box”, which will allow firms to pay a lower tax rate on profits from intellectual property booked inIreland. The OECD has tried, unsuccessfully, to limit this type of tax benefit, which is also known as a “patent box”. Moreover, the Double Irish wont die overnight. Companies aly registered in Ireland are being given six years to alter their accounting structures.“Double Irish”计划的衰落引发了外国公司的担心,许多外国公司是由于爱尔兰的税收政策才迁入爱尔兰的,他们将离开爱尔兰去寻找政策更好的地方。(实际上,打压美国公司的避税行为似乎是在阻止AbbVie制药公司取代其竞争对手——源于爱尔兰的Shire。)然而,政府一只手在奉献,另一只手却在掠夺。摒弃了“Double Irish”计划的同一天,政府又创建了一个“知识发展盒子”计划,该计划使得公司利用登记在爱尔兰的知识产权盈利时所应缴纳的所得税税率更低。经济合作与发展组织尝试过去限制此类被称为“专利盒子”税收优惠,但失败了。此外,“Double Irish”计划不会在一夜之间魂飞魄散。已经在爱尔兰注册的公司会被给予6年的时间以改变其会计结构。Irelands move will raise pressure on other countries that are seen as enablers of rampant tax avoidance, even if they are not themselves havens, thanks to their business-friendly networks of tax treaties. Chief among them are Luxembourg and the Netherlands. Bono knows all about the fiscal delights of the Low Countries: in 2006, U2 moved the firm that houses its publishing royalties from Ireland to the Netherlands, largely for tax reasons.爱尔兰的举动会给那些被视为猖獗的避税行为推动者的国家带来压力,即使他们也不是避税天堂,多亏了他们的亲商税收条约网络。这其中最主要的国家是卢森堡和荷兰。Bono很清楚低税收国家的财政喜悦:在2006年,U2将其出版公司从爱尔兰迁到荷兰,很大程度上是出于税收的原因。译者:川端 译文属译生译世 /201410/336586上饶地区人民医院绣眉多少钱 Pensions in Nigeria尼日利亚的退休金计划Fewer ghosts, more savings少消耗 多储蓄After an unpromising start,Nigeria is beginning to encourage local saving and investment在一个不靠谱的开端之后,尼日利亚开始鼓励当地的储蓄和投资。FEW people in Africa are fortunate enough to have savings to fall back on in their old age. Having enrolled in a voluntary state-run pension scheme, Stephen Okikiola was always luckier than most. But it was not until Nigeria obliged firms with five or more employees to provide workers with pensions in 2004 that the former pharmaceuticals executive really started accumulating cash. “Its good to be able to rely on those monthly payments now that I am retired,” he says.在非洲,很少有人有足够的资金去做养老储蓄。Stephen Okikiola比大多数人幸运,因为他参加了国营的自发退休金计划。但是直到2004年尼日利亚迫使企业的五个或以上的雇员给给工人提供退休金,前制药公司的执行官们才真正地开始进行了存储。他说:“我已经退休了,能依赖于那些每月的付是很不错的。”Nigeria has spent a decade resurrecting its pension system. Back at the turn of the century, government employees were enrolled in a defined-benefit system (in which eventual payments are fixed).It had run up unfunded liabilities of 2 trillion naira (12.9 billion).Governments seldom put aside enough money to pay existing pensioners, let alone to cover future costs. Retirees often went unpaid. Most private companies, meanwhile, ignored their obligation to provide pensions for their workers. At those that did, allegations of mismanagement and fraud abounded.尼日利亚花了十多年去恢复他们的退休金制度。回顾本世纪初,政府雇员参加的是固定退休金制度(即期末薪金是固定的)。这加剧了高达2万亿奈拉养老金缺口(129亿美元)。政府很少给现有的退休人员准备充足的养老资金,更不用说承担未来成本。退休人员通常领不到退休金,而且大多数私人公司也不顾他们给职工提供养老金的责任。所有这些事情中充满了对管理不善的推诿和欺骗。All this changed with the reforms of 2004, which not only instituted mandatory pensions at most private firms, but also converted the government scheme from defined-benefit to defined-contribution (in which the risk of poor investment returns lies with the participants, not the sponsor). The management of the government scheme was also outsourced, and a regulator created to oversee the industry. Since 2005, pension schemes assets have grown by more than 25% a year on average, to about 4.2 trillion naira (26 billion).这些都在2004年的改革中发生了变化。他们给私人企业制定了强制养老保险计划,同时将政府的固定退休金制改为固定缴款制(低投资回报的风险由受益人承担,而不是发起人)。这种政府制度的管理是外包的,是产业监督的一个校准器。自从2005年起,退休金制度一年的资产平均增长率超过了25%,达到了4.2万亿奈拉(260亿美元)。That is still a relatively small amount, especially when judged against the governments massively expanded estimate of the size of the Nigerian economy. In April it nearly doubled its tally of GDP to 510 billion. That reduced pension-scheme assets to about 5% of GDP, compared to 170% in the Netherlands, 131% in Britain and 113% in America.这仍旧是一笔相当少的数目,尤其是与政府对尼日利亚经济的大量乐观预期相比时。GDP在四月几乎翻番为5100亿美元。这将退休金制度的在GDP中的占比减低至5%,而在荷兰占比170%,英国占比131%,美国为113%。Moreover, the vast majority of Nigerians work in informal jobs, and so do not have a pension: of a working population of perhaps 80m people, only around 6m participate in any sort of scheme. The government is trying to rectify that, too: a fresh set of reforms, passed in July, extended the obligation to provide a pension to firms employing three or more people. It also increased mandatory contributions from 7.5% of salary for both workers and employers to 8% and 10% respectively.此外,数量庞大的尼日利亚人从事于不能领取退休金的非正式工作:大约8000万的劳动力人口中只有6000万左右的人参加了这个计划。政府正在试图改变这种情况。在7月通过的一系列改革中,扩大了提供退休金的义务为每个公司要雇佣三人及以上。这同样使强制性供款增加,工人从工资的7.5%增加至8%,雇员至10%。As a result, savings are expected to grow further. By law, all the money must be invested inNigeria. The intention is to build a big pool of local cash that will reduce the countrys dependence on foreign aid, loans and investment. That goal has seemed all the more pressing since the prospect of rising interest rates in America caused an exodus of cash from emerging markets last year.因此,可以预计未来储蓄会增长。根据法律,所有的款项将投资于尼日利亚本国,以期建造一个本币现金池以降低国家对外国的援助、贷款及投资的依存度。似乎这个目标自从美国利率的上升预期导致新兴市场中的大量现金外流之后就非常迫切了。Nigerias overwhelmed infrastructure needs billions of dollars a year in investment. Pension schemes looking for long-term, local investments to match their liabilities could fund desperately-needed roads, ports, railways and houses. PenCom, the national regulator, is trying to promote investments in electricity generation, perhaps via the governments huge privatisation programme. It also wants more forays into private equity.尼日利亚过多的基础设施需要一年几百万美元的投入。退休金计划寻求长期的、本地的投资去应对他们在公路、港口、铁路和住宅方面的紧迫需求。PenCom是一个本国监管机构试图通过政府的宏大的私有化计划促进发电方面的投资,同时也希望削弱私人股本。As things stand, however, pension funds are shunning alternative assets. Overall, infrastructure accounts for less than 2% of their assets, compared with 68% for government bonds and 13% for shares. That is partly because there are only two registered infrastructure funds inNigeriaand no dedicated infrastructure bonds, according to Stanbic IBTC Pension Managers,Nigerias biggest pension-fund administrator.These are new and intimidating asset classes for local fund managers, says Kayode Akindele, of 46 Parallels, an investment manager.然而照目前的情况来看,退休金计划回避了资产的其他选择。总的来说,相比于68%的政府公债和13%的股份,基础设施的占比低于资产的2%。一部分原因是因为根据尼日利亚最大的养老基金管理机构Stanbic IBTC的养老基金管理,尼日利亚只有两个基础设施基金,且并不致力于基础设施融资。投资经理Kayode Akindele以及46个同行称,这是给本土基金经理上的最新令人畏惧的资产课程。Meanwhile, for the lucky few, life has improved. Former civil servants say they no longer have to queue for hours to collect their payments—the money goes straight to their accounts. And things have become more transparent. “Ghost workers” used to account for a huge proportion of payments disbursed, according to Demola Sogunle, the boss of Stanbic. Those days, he says, are now over.同时,对于少数幸运者来说,生活质量提高了。前公务员说工资直接会打到他们的账户中,不再需要排几个小时的长队去领了。同时事情也变得更有效率了,Stanbic的总裁Demola Sogunle称,曾经绝大一部分付的工资流向了“影子工人”,而现在这种情况已经一去不复返了。译者:李美娜 译文属译生译世 /201410/338821上饶横峰县治疗腋臭多少钱

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