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2018年11月13日 14:56:57

湖州妇保院玻尿酸隆鼻多少钱America and the second world war美国和第二次世界战争The workshop heroes车间里的英雄A tribute to the unsung workers致敬无名工作者MacArthur had help engineering victory麦克阿瑟将军曾对工程师的胜利作过贡献Engineers of Victory: The Problem Solvers who Turned the Tide in the Second World War.By Paul Kennedy.工程师的胜利:问题解决者曾扭转了二战的局势NEARLY 70 years after the second world war and with most of the combatants now dead, a leading historian can praise the Wehrmacht. Not, of course, its evil racism but its military prowess. On the battlefields, writes Paul Kennedy of Yale University, Germanys soldiers earned universal respect for their “capacity to react swiftly and fiercely to an assault on any front”. His superlatives continue to flow. The Wehrmacht possessed a fabulous capacity to recover and strike back; Germanys paratroopers were ultra- competent; the Reich fought with astounding tenacity.二战结束近70年后,大部分的参战者已与世长辞。也许主流的历史学家会赞扬纳粹德国,当然是它英勇的军队,而非那邪恶的种族主义。耶鲁大学教授保罗肯尼迪写到,德国士兵因战场上敏捷的反应能力及勇猛地向前方发起攻势而赢得普遍尊重。保罗肯尼迪的巅峰之作继续流传。纳粹德国拥有极好的反应和反击能力,空降兵相当出色,整个帝国持久作战的能力也十分惊人。How then did Germany come to lose the war? The British-born historian strives to avoid reductionism. Unlike others, he says, he does not claim that the Allies victory can be explained solely by brute force or by a wonder weapon or by some magical decrypting system. There were multiple factors. Some have been exaggerated. Bletchley Park was “certainly far less important” than most of the popular literature about the codebreakers suggests. Sir Arthur “Bomber” Harriss determination not to target the enemys oil, transport and electricity grids but to blast cities instead was, he writes, a “weird panacea”.德国是如何输掉这次战争的呢?一位英国的历史学家极力避免还原真相。他说,他不像其他人那样断言盟军的胜利只因为强大的军事力量或一件神奇的武器或某些神秘的解密系统。盟军的胜利有多种原因。一些事实被夸大。布莱切利园 (Bletchley Park)当然远不比关于破译者自述的那些大量流行著作重要。他写道,“轰炸机”阿瑟哈里斯的决心不是把目标放在敌人的石油、交通和电网上,而是要炸毁整座城市,“怪异的灵丹妙药”。Against this, Mr Kennedy argues, some reasons for the Allies success deserve much greater emphasis. One of them, the stupendous might of Americas military-industrial complex, was recognised at last in Arthur Hermans “Freedoms Forge”, reviewed here last year. Mr Kennedy celebrates another crucial component: the role of engineers. What they invented, improvised and improved had, by 1943, begun to turn the tide against Germany and Japan.肯尼迪反对道:盟军胜利有一些更值得强调的原因。其中,美国军工铁三角惊人的势力最终在亚瑟赫尔曼《铸就自由》一书中被实,去年本杂志也过此事。肯尼迪赞美盟军胜利的另一个重要因素是:工程师的角色。到1943年,他们的发明、创造和改进开始扭转抗衡德国和日本的局势。By then long-range B-24 Liberator bombers protected convoys of merchant ships crossing the Atlantic; Hedgehog grenades destroyed Grand Admiral Karl D?nitzs U-boats; B-17 Flying Fortress bombers flew from airfields in England deep into Germany and drove the Japanese back in the Pacific; T-34 tanks led the blood-soaked Soviet counter-attack on the Eastern Front; Mustang fighter planes decimated Germanys flying aces.那时超远程的B-24“解放者”轰炸机保护商船的护航队穿过大西洋;“刺猬”手榴弹摧毁德国大海军上将 Karl Dnitzs的潜艇;B-17空中堡垒轰炸机在英国机场起飞,深入德国内部,穿过日本返回太平洋;苏联的血腥武器T-34坦克东线进行反击;野马战斗机摧毁了德国顶尖飞行员。Mr Kennedy also rescues the engineers of the US Navy Construction Battalions from relative obscurity. Popularly known as the “Seabees”, these were the units that built the bases, the installations, the assembly points and the roads that carried the Allied fight forward. Their achievements more than justify Mr Kennedys assertion that engineers are essential to military victory. Yet, as he rightly complains, historians of grand campaigns all too often take their work for granted and assume that troops, fleets and air squadrons can be moved long distances by the stroke of a pen on a large map.肯尼迪还救助过默默无闻的美国海军建设营的工程师,也就是人们俗称的“海军工程营人员”。他们负责建设基地,设备,集散地点和盟军向前进攻的道路。这些人的成就远远足以明肯尼迪的说法,工程师是军事胜利的重要部分。然而,正如他抱怨地那样,研究大事记的历史学家往往把他们的工作看成是理所当然的,他们认为军队、舰队和空军中队可以很容易地移动像在地图上随笔一挥那样长的距离。Seabee statistics are still amazing. In the Pacific alone they built, in the midst of war, 111 major airstrips and 441 piers, tanks for the storage of 100m gallons of fuel, housing for 1.5m men and hospitals for 70,000 patients. The famous photograph of General Douglas MacArthur fulfilling his “I shall return” promise to the Philippines was possible only after skilful Seabees had managed the pontoon bridges and causeway units that brought the army ashore—along with the photographers, of course.海军修建营人员所作成就的数据仍令人惊讶。战争年代他们在太平洋孤岛上修建了111个主要简易机场和441个码头,存放100加仑燃料的坦克,容纳150万人的住房和容纳70,000例病人的医院。麦克阿瑟将军对菲律宾承诺“我还要回来”,这张著名的照片可能只有在技术娴熟的海军修建营成员成功管理浮筒桥梁和铜锣单位之后才可能实现。当然是铜锣单位把军队和摄影师一起带上岸。Mr Kennedys best-known book is “The Rise and Fall of Great Powers”and his knowledge of earlier conflicts adds depth and colour to his history of the middle years of the war. Alexander the Great, Julius Caesar, the Duke of Marlborough, Napoleon, William Tecumseh Sherman and others march across the pages as Mr Kennedy compares and contrasts their actions with those of their counterparts in 1943-44. And he is able to cite several instances of British-American-Soviet bickering to sustain the Duke of Wellingtons grumble that having enemies is nothing like as bad as having allies.保罗肯尼迪的著作是《大国的兴衰》,他早年的斗争经历增加了中年战争历史的深度和色。此书对亚历山大大帝、凯撒大帝、马尔伯勒公爵、拿破仑、威廉特库姆塞谢尔曼和肯尼迪等人进行了整篇幅的描述,并将他们与同处1943-44年代的对手们进行了对比。威灵顿公爵曾怨言:有敌人一点也不像有盟友那样糟糕,保罗肯尼迪就此能举出英、美、苏联验这句话的几个实例。 /201405/300911湖州哪家双眼皮医院好Private equity私募股权融资Tax attack税收攻击Leveraged buy-outs face legal scrutiny衡平收购面临法律审查Aug 24th 2013 |From the print editionTAX planners at private-equity firms are having an unusually busy summer. A fiscal ruling in Sweden and a court case in America are threatening to upend the arrangements that buy-out firms use to minimise their tax bills.私募股权公司的税务规划师这个夏天非一般的忙碌。瑞典的金融管制以及美国的一起案件有可能颠覆收购公司用于最小化其税收单的安排。Both cases relate to a tax loophole used by private-equity firms in America and much of Europe. Under “carried interest” rules, buy-out executives pay (relatively low) capital-gains taxes on profits made from buying and selling companies, in the same way investors or entrepreneurs do. This is odd, given that the money wagered on private-equity deals comes overwhelmingly from outside investors, not the executives themselves. It would make more sense for these profits to be taxed like salaries, or bankers’ bonuses, at the (higher) income-tax rate.这两起事件都与一个税收漏洞有关,这个漏洞在美国和欧洲大部分地区的私募股权公司被利用。根据附带权益规则,控制股权收购的主管跟投资者和企业家一样付相对较低的资本利得税,这项税是针对公司买卖获利所征收。鉴于押在私募股权融资交易中的资金大部分来自外部投资者,而不是主管,所以这项规则很奇怪。这些利润应该按照工资税或者家的红利,征收更高的所得税更合理。That is exactly what Sweden’s tax administration has decided. In a ruling on August 20th it demanded SKr647m (m) of back taxes from EQT, a local private-equity fund, and its executives. The amount covers the difference between the 25% capital-gains rate and the 57% income tax for 2007-09, plus interest and penalties. EQT is not alone: dozens of other executives at other firms have been handed multi-million-kronor bills as a result of the tax authorities’ change of heart. The potentially impoverished bosses say they are confident courts will find in their favour on appeal.瑞典的税务局就是这样做的。在8月20日的一起判决中,税务局命令一个当地的私募股权基金EQT及其主管补交税款6.47亿瑞典克郎(9900万美元)。这笔税款包括25%的资本利得税和自2007年到年的57%的所得税加上利息和罚金。不只是EQT一家,其他几十家公司的主管也因为税务局中心的改变而交出了数百万克朗的资金。这些即将变成穷光蛋的老板说他们很有信心法庭能找到有利于他们的请求。The American case, decided on July 24th, chips away at carried interest from another angle. An appeals court in Boston ruled that Sun Capital, a private-equity fund that specialises in turning around distressed companies, is liable for some pension obligations of a firm it bought in 2006, and which subsequently went bust.美国的案子于7月24日作出判决,从另一个角度撤销了附带权益。位于波士顿的一家上诉法院判决私募股权基金太阳资本对其于2006年购买的一家公司的养老金付负有责任,这家公司最终破产。太阳资本专注于使运转不佳的公司好转。The case is limited to pensions (and is being contested by Sun Capital) but the precedent could have a wider tax impact, says Jon Zorn of Ropes amp; Gray, a law firm. The core of the ruling blows away a legal fiction that private-equity funds are passive investors who do not actively control the companies they buy. That premise is also used to justify putting profits into the lower tax bracket.这起案件局限于养老金,并且太阳资本提出了异议。但是格雷律师事务所的Jon Zorn表示,先前的例子对税收更有影响。判决的核心推翻了私募股权基金都是不会主动控制收购公司的消极投资者的法律假想。该假定之前也常常用于将利润划为更低的税率等级征税的辩护。Executives in Sweden and America complain about the uncertainty created by the cases. They have a point. It would be better to make clear that private-equity profits should be taxed as income, and carried interest done away with.瑞典和美国的主管抱怨案件引起的不确定性。他们有一个观点。弄清楚私募股权利润应该按照所得征税,并且废除附带权益,这样更好。 /201308/254358德清县妇幼保健院治疗疤痕多少钱

湖州去黄褐斑的最佳方法长兴县泗安皮肤病防治站激光祛斑多少钱Global ageing全球老龄化A billion shades of grey十亿银发族An ageing economy will be a slower and more unequal one—unless policy starts changing now一个老龄化的经济体会发展地越来越缓慢,且社会不平等加剧—除非现在就开始政策改革WARREN BUFFETT, who on May 3rd hosts the folksy extravaganza that is Berkshire Hathaways annual shareholders meeting, is an icon of American capitalism. At 83, he also epitomises a striking demographic trend: for highly skilled people to go on working well into what was once thought to be old age. Across the rich world, well-educated people increasingly work longer than the less-skilled. Some 65% of American men aged 62-74 with a professional degree are in the workforce, compared with 32% of men with only a high-school certificate. In the European Union the pattern is similar.沃伦巴菲特,这个美国资本主义的象征式人物,将于5月3号主持伯克希尔·哈撒韦公司一年一度的股东大会。83岁高龄的他也正代表了当前人口发展趋势的一个令人震惊的缩影:高技术人才在步入老年之后仍然继续工作。在富裕的国家,受过良好教育的人比低端技术工人工作时间更长。在美国,拥有专业学位且年龄在62到74岁之间的人中有大约65%仍然在岗,相较之下,拥有高中文凭的人只有32%还在工作。在欧洲情况也类似。This gap is part of a deepening divide between the well-educated well-off and the unskilled poor that is slicing through all age groups. Rapid innovation has raised the incomes of the highly skilled while squeezing those of the unskilled. Those at the top are working longer hours each year than those at the bottom. And the well-qualified are extending their working lives, compared with those of less-educated people (see article). The consequences, for individuals and society, are profound.这种差异体现了一种受过高等教育的富裕阶层和缺乏技能的穷人阶层之间日益加深的社会分化,而且这样的分化遍布各个年龄层。快速的创新增加了高技术人才的收入,却压缩了低技术工人的薪资。处于高层职位的人的工作时间和底层工人相比逐年递增,有资质的人的工作年限也比没有的人要多。这样的结果不论对于个人和社会来说,都有着深远的影响。Older, wiser and a lot of them数量众多的高技术人才变老了The world is on the cusp of a staggering rise in the number of old people, and they will live longer than ever before. Over the next 20 years the global population of those aged 65 or more will almost double, from 600m to 1.1 billion. The experience of the 20th century, when greater longevity translated into more years in retirement rather than more years at work, has persuaded many observers that this shift will lead to slower economic growth and “secular stagnation”, while the swelling ranks of pensioners will bust government budgets.世界的老龄人口正在以惊人的速度增长,并且他们越活越长。在未来的20年里,全球65岁以上的老年人数量将会翻番,从6000万到11亿。根据20世纪的经验来看,当长寿意味着更长的退休时间和更短的工作时间时,很多人都会感觉到明显的经济增速减缓和长期经济停滞,同时越来越多的养老金申领人口会导致政府的预算破产。But the notion of a sharp division between the working young and the idle old misses a new trend, the growing gap between the skilled and the unskilled. Employment rates are falling among younger unskilled people, whereas older skilled folk are working longer. The divide is most extreme in America, where well-educated baby-boomers are putting off retirement while many less-skilled younger people have dropped out of the workforce.当我们只关注于工作年轻人与闲散老年人的严重分化现象时,往往忽略了一个新的趋势,即不同人劳动技能之间日益加剧的差异。缺乏技能的年轻人的就业率在下降,而经验丰富的高技术人才却工作得越来越久。在美国,这样的分歧最为严重,婴儿潮时期出生的、受过良好教育的人们延迟退休,从而将技能不足的年轻人排挤出劳动力市场。Policy is partly responsible. Many European governments have abandoned policies that used to encourage people to retire early. Rising life expectancy, combined with the replacement of generous defined-benefit pension plans with stingier defined-contribution ones, means that even the better-off must work longer to have a comfortable retirement. But the changing nature of work also plays a big role. Pay has risen sharply for the highly educated, and those people continue to reap rich rewards into old age because these days the educated elderly are more productive than their predecessors. Technological change may well reinforce that shift: the skills that complement computers, from management expertise to creativity, do not necessarily decline with age.政策也要为此承担一部分责任。很多欧洲政府已经撤销了鼓励人们提早退休的政策。增长的寿命,再加上养老金计划从回报丰厚的固定收益型转为日趋紧缩的固定缴费型,这都意味着经济条件较好的人都不得不工作更长时间以保障一个安逸的晚年。另外,工作性质的改变也是原因之一。受过高等教育的人的工资显著增加,因为这些人的生产能力比前人更高,所以他们能将所得的高额酬劳储蓄起来作为晚年的保障。科技的转型也会增强这样的改变:像管理技巧和创造力这种不能够被计算机所取代的能力,不一定会因年龄老化而失去其价值。This trend will benefit not just fortunate oldies but also, in some ways, society as a whole. Growth will slow less dramatically than expected; government budgets will be in better shape, as high earners pay taxes for longer. Rich countries with lots of well-educated older people will find the burden of ageing easier to bear than places like China, where half of all 50-to-64-year-olds did not complete primary-school education.这种趋势不仅对那些幸运的老人们有好处,也令社会从中得益。经济增长不会像预期中那样急剧减缓:政府预算看起来会好得多,因为高收入者会纳税地更久。拥有大量受过良好教育的老年人的发达国家,其人口老龄化的负担会比其他地区轻得多,比如50至64岁人口中一半都没有完成小学教育的中国。At the other end of the social scale, however, things look grim. Manual work gets harder as people get older, and public pensions look more attractive to those on low wages and the unemployed. In the lexicon of popular hate-figures, work-shirking welfare queens breeding at the taxpayers expense may be replaced by deadbeat grandads collecting taxpayer handouts while their hard-working contemporaries strive on.然而,从社会的另一个层面来讲情形并非如此乐观。随着年龄增长,体力劳动将会显得力不从心,因此对于低收入者和失业者来说公共养老金会更有吸引力。最招人讨厌的公众形象可能会从“好吃懒做、靠纳税人供养的福利皇后”变成“欠债不还、当同龄人还在努力工作时却只会伸手向纳税人讨救济品的养老金爷爷”。(“福利皇后”通常指的是中年黑人妇女,她们每天无所事事,子女也不做事,光吃社会福利——译者注)Nor are all the effects on the economy beneficial. Wealthy old people will accumulate more savings, which will weaken demand. Inequality will increase and a growing share of wealth will eventually be transferred to the next generation via inheritance, entrenching the division between winners and losers still further.对经济的影响并不全是有利的。富裕的老年人会积累更多的储蓄,因此会降低需求。社会不平等会增加,其中很大一部分财富会以遗产的形式转移给下一代,使得成功者与失败者之间的贫富差距鸿沟日益加大。One likely response is to impose higher inheritance taxes. So long as they replaced less-fair taxes, that might make sense. They would probably encourage old people to spend their cash rather than salt it away. But governments should focus not on redistributing income but on generating more of it by reforming retirement and education.一个可行的措施是施行高额遗产税。只要能够代替其他更缺乏公平的税收,遗产税还是较为合理的。这能使老年人花掉他们的积蓄而不是存起来。但政府也应该通过改革退休政策和教育体系来创造更多收入,而不能仅仅停留在重新分配收入的层面。Age should no longer determine the appropriate end of a working life. Mandatory retirement ages and pension rules that discourage people from working longer should go. Welfare should reflect the greater opportunities open to the higher-skilled. Pensions should become more progressive. At the same time, this trend underlines the importance of increasing public investment in education at all stages of life, so that more people acquire the skills they need to thrive in the modern labour market. Today, many governments are understandably loth to spend money retraining older folk who are likely to retire soon. But if people can work for longer, that investment makes much more sense. Deadbeat 60-year-olds are unlikely to become computer scientists, but they could learn useful vocational skills, such as caring for the growing number of very old people.工作年限不应该被年龄所限制。强制性退休年龄和养老金制度会让人们不想工作那么久,所以是不合理的,应该被淘汰。社会福利应该能够反映出针对高技术人才的广阔机遇。养老金应该更加循序渐进。与此同时,这个趋势也显示出加强对各个年龄段的公共教育投资的重要性,令更多的人获得能够在现代劳动力市场中得以立足的技能。如今,很多政府都懒得为那些马上就要退休的老年人花钱进行重新培训,这是可以理解的。但是,如果人们能够工作的更久,这种投资是有意义的。年届60且欠债不还的人不太可能成为计算机科学家。但他们能够学习一些职业技能,例如照顾数量越来越多的老年人。Old power老人的力量How likely are governments to make these changes? Look around the rich world today, and it is hard to be optimistic. The swelling ranks of older voters, and their disproportionate propensity to vote, have left politicians keener to pander to them than to implement disruptive reforms. Germany, despite being the fastest-ageing country in Europe, plans to cut the statutory retirement age for some people. In America both Social Security (the public pension scheme) and the fast-growing system of disability benefits remain untouched by reform. Politicians need to convince less-skilled older voters that it is in their interests to go on working. Doing so will not be easy. But the alternative—economic stagnation and even greater inequality—is worse.政府作出改变的可能性有多大?放眼当今的发达国家,情况不容乐观。越来越多的老年选民会令投票结果失衡,政治家为了迎合他们而不会做出根本性的改革。尽管德国是欧洲地区老龄化速度最快的国家,也计划对某部分人降低退休年龄。在美国,社保(公共养老金体系)和快速增长的残障人士福利体系都被隔绝在改革的进程之外。政治家需要说那些缺乏劳动技能的老年选民:让你们继续工作是为了你们好。这么做可不容易。但是若非如此的话,后果将是经济萧条和更大的社会不平等,那就更糟糕了。 201405/296980德清县第三人民医院治疗痘痘多少钱湖州市九八医院激光去红血丝多少钱

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