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乾安县儿童医院诊疗中心长春市一院可以做引产吗German politics德国政治Gone boy on the right消失的极右领袖How an anti-foreigner, anti-establishment group is changing German politics一个反移民、反伊斯兰化组织如何改变德国政治Bachmann: only joking, honest巴赫曼:真的只是玩笑罢了THE march on January 19th in Dresden by Pegida, or “Patriotic Europeans against the Islamisation of the Occident”, would have been its 13th. But it was cancelled because the police had “concrete” information of plans to assassinate its organiser, Lutz Bachmann. On January 21st Mr Bachmann was exposed in German tabloids for posing as Hitler on his Facebook page. He called it a joke, but later resigned his position. Pegida plans to resume its marches next week.1月19日,在德累斯顿爆发了一场由Pegida(或者称作“爱国欧洲人反对西方的伊斯兰化”)发起的游行。本来这次游行应该在13号举行,但是由于警方获知了刺杀该运动领袖卢茨巴赫曼行动的“详细”信息而被取消。1月21日,巴赫曼因为在“脸书”(Facebook)上传其模仿希特勒的照片而被德国小报争相报道。他声称这只是一个玩笑,但是随后他宣布辞职。Pegida计划下周恢复游行。Among its followers, despite Mr Bachmanns antics, neo-Nazis are a small minority. The typical marcher is a middle-aged, middle-class Saxon man who, says Hans Vorl?nder at the Technical University of Dresden, is alienated from politics and the liberal media, and yearns for a homogenous fatherland. The marches may have “passed the peak”, adds Dieter Rucht at the Berlin Social Science Centre. Yet there will be political fallout. Nine-tenths of Pegida supporters back the Alternative for Germany (AfD), founded only in 2013 and represented in three eastern state parliaments.在该运动众多的追随者中,除了巴赫曼这种滑稽行为的人,新纳粹仍是少数。据来自德尔德累斯顿技术大学的汉斯?福尔兰德尔讲,其中有一位的游行示威者是较为典型,他是一个来自于萨克森州的中年中产阶级男性,他对政治和自由媒体漠不关心,却呼唤一个同文同种的父国。柏林社会科学研究中心的Dieter Rucht说到,这游行队伍可能已经“越过底线”。也许会带来某些政治后果。 Pegida运动中有十分之九的持者拥护德国新选项党(AfD),该党于2013年刚刚成立,享有东部三个州的议会席位。The AfD began with an anti-euro message. Some leaders, such as Hans- Olaf Henkel, from Hamburg, want to keep it that way. But, especially in the east, the party has used populist innuendo against asylum-seekers, immigrants and homosexuals. Party elders like Alexander Gauland, in Brandenburg, openly flirt with Pegida. This is straining the AfD, which has three leaders. Bernd Lucke, an economics professor, favours an anti-euro message; Frauke Petry, a businesswoman from Saxony, and Konrad Adam, a former journalist, sympathise with Pegida. Mr Lucke wants to lead alone, but Ms Petry and Mr Adam have resisted him. In a compromise, Mr Lucke will take over as boss only next December.德国新选项党的兴起缘于对欧元的反对。一些领导人,包括来自汉堡的汉斯奥拉夫汉高希望继续使用欧元。但是,尤其在德国东部地区,该党利用民粹主义影射政治避难者、移民以及同性恋群体。该党的前辈——勃兰登堡的Alexander Gauland公然和Pegida“秀恩爱”。这使得新选项党内部更加紧张。该党有三个领导,经济学教授Bernd Lucke反对使用欧元,来自萨克森州的商人Frauke Petry以及之前是记者同样持Pegida的Konrad Adam。Lucke希望能够独自领导新选项党,但是一直受到Petry和Adam的牵制。折中之后,Bernd Lucke只能于明年12月份接任领袖一职。German democracy is responding without hysteria. Marchers against Pegida have recently far outnumbered those for it. The centre-left Social Democrats and Greens refuse to debate with Pegida, and Chancellor Angela Merkel, leader of the centre-right Christian Democrats, has condemned it. Others are open to dialogue. One Christian Democrat, Jens Spahn, even joined a televised debate with Kathrin Oertel, one of Pegidas organisers.德国的民主制度对于这件事情的回应十分克制。如今反对Pegida的游行数量已经远远超出持者的游行。中左的社会民主党和绿党拒绝与Pegida对话,而中右派基督教民主党领袖——总理默克尔却谴责该运动。其他人则保持开放的态度。Jens Spahn,这位基督教民主党人士甚至参加了一个与Pegida组织者之一—Kathrin Oertel对话的电视栏目。That was a big step for a group that had previously refused to talk to the media. Its marchers chant “Lügenpresse” (“lying press”), a term once used by the Nazis. Yet on the very day of the cancelled march, Pegida held its first-ever press conference. In the public glare, its leaders tone down their language. When confronted, their counter-arguments seem weak. Asked why Saxons should worry about Islam when only 1% of Saxonys population is Muslim, Ms Oertel said some Germans march for the rainforest though Germany has none.这个举动为那些拒绝在媒体上发表观点的党派迈出了一大步。其游行者高呼曾经为纳粹使用过的“Lügenpresse”(“大话新闻”)。然而,就在取消游行的那一天,Pegida举行了首次新闻发布会。万众瞩目下,他们的领导人故意让自己的语气缓和。但在面对质疑时,他们的反驳又显得无力。当被问及他们为什么要在萨克森州仅有1%的人口是穆斯林的情况要担心伊斯兰教时,Oertel说尽管德国没有热带雨林,但仍有德国人为保护热带雨林而游行。The gradual conflation of the AfD and Pegida is a new and worrying phenomenon. There must never be a legitimate party to the right of the CSU, the Christian Democrats Bavarian sister party, said Franz Josef Strauss, a longtime leader of Bavaria, with Germanys Nazi past in mind. Such a party has now arrived, and could enter the Bundestag in 2017.德国新选项党和Pegida日益要好着实是一个令人担忧的新问题。巴伐利亚州的长期领导者Franz Josef Strauss对纳粹始终耿耿于怀,他认为,基社盟作为巴伐利亚的执政党,绝不会再有第二个政党取得像基社盟党—基督教民主党的地位,尤其该党还有纳粹倾向。但是他担心的事情似乎已经到来,新选项党有可能在2017年进入联邦议院。译者:胡雅琳 校对:唐宇译文属译生译世 /201505/377581梅河口无痛人流手术哪家医院最好的 Beautiful. You sound great.Sound great. Thank you.Alright.太棒了 听起来棒极了 很好听 谢谢 好了Nick is hosting ;The Kids Choice Awards; Coming up soon.尼克不久后要主持儿童选择奖颁奖典礼Are you prepared to get slimed?你准备好被泼泥了吗Im prepared and I have couples of surprises of my slim too,and cancel the slime.准备好了 关于泼泥和避免被泼 我也做了些准备Oh really. So you keep protecting yourself from the slime.真的吗 你不能采取措施防止被泼Thats the whole thing.You are gonna get slimed.就是这样 你一定被泼No, no. I am fully prepared.Im gonna slime in the prom.不不不 我完全准备好了 我在毕业舞会上被泼过一次了Right in my ear. So just earplugs this time.还进了我的耳朵 所以这次我准备好耳塞了All right, alright, yeah.It will be fun. Theyre always fun.好的 明白了 这会很有趣的 一直都很有趣Weve never done it before but Nick had a great good idea.We said, ;Okay, sure.;尼克出了一个很棒的主意 虽然我们从没这样做过 我们说 ;好啊 没问题;He wanted to give each and everyone of you tickets to go see ;The Kids Choice Awards.;他想送给现场的观众每人一张 儿童选择奖颁奖典礼的门票For every audience you will get a copy of this as well.Well be back.每位观众还会得到一张尼克的新专辑 我们一会回来 /201510/402647长春市妇产科医院无痛取环

吉大口腔医院有微创手术吗We asked you on Facebook. We went outside the studio (*gasp*) and asked people in the street. You tweeted us on Twitter. You told us 70 experiences every Michigander should have at least once.These are in no particular order...except to note Sleeping Bear Dunes was, hands down, the most popular response.Followed by ;hunting for Petoskey stones.;Social Media Producer Kimberly Springer spoke with Cynthia Canty about the experiences, places and events youre most excited about in our state.And dont get us wrong: there was a lot of grousing about potholes and MiDAS -- maybe rightfully so -- but we figure everyone needs a break. Time to stop and have just a little bit of gratitude for the positive things we see happening in communities around the state as we report the news and cultural happenings in Michigan.So get out your pen/stylus, check off the things youve done, and find some new experiences to have in our state.1.Sleeping Bear Dunes, especially Pierce Stocking Drive #9 stop.2.Red Pop3.Bike along a bluff overlooking Lake Michigan on M-119/ a cruise along M-119, especially north of Harbor Springs.4.Kayaking, boating, hiking at Pictured Rocks5.Camp near the Lake Michigan shore in the Nordhouse Dunes6.Sleeping Bear Dunes climb amp;amp; Petoskey stone hunting7.Sleeping Bear Dunes climb amp; Petoskey stone hunting6.Pasties7.Go on a wine tasting tour in Leelanau County8.Tube down the Platte River until you hit Lake Michigan9.Get lost in a corn maze10.Grand Rapids11.Wild blueberry picking (especially the U.P. during blueberry season)12.Tahquamenon Falls13.The Detroit Institute of Arts14.Hunting Petoskey stones15.Campus Martius Park (ice skating, concerts)16.The Keweenaw Peninsula17.The Headlands International Dark Sky Park18.Detroits Thanksgiving Day Parade (;where every race, ethnicity, gender etc. are all together and enjoying it together!;)19.;Going up North;20.A sunset from Ludington Light21.Jumping off the breakwall in Petoskey22.Isle Royale National Park23.Mackinac Bridge (driving across it, going under it on a ferry)24.A fall color tour by train25.Visiting Whitefish Point Light26.Mackinac Island (a Carriage Tour, biking to Fort Holmes)27.Any activity on the Huron River28.Tip-Up Town (Houghton Lake)29.The Cheeseburger in Caseville Fest30.Lighthouse tours31.Art Prize (Grand Rapids)32.Sunset in Grand Haven (during the spring, summer or fall!)33.A race at Michigan International Speedway34.Brockway Mountain Drive in the U.P.35.;A dune ride around Silver Lake in Mears, MI or take your own vehicle on the dunes. Either way, its beautiful there.;36.Crawling to the top of the Copper Peak ski flying jump (Ironwood, MI)37.Greek Town (Detroit)38.Gwen Frostics studio in Benzonia39.Drive old 31 from Muskegon to Hart40.Tunnel of trees starting at Harbor Springs41.Sailing Tawas Bay42.Michigan beer43.Laughing Whitefish Falls44.M-22 drive (especially in fall)45.Peterson Beach on Lake Michigan46.Whitefish bay and birding47.Jeepin Marblehead on Drummond Island48.Camping along Lake Michigan in the northern part of the state49.Detroit Jazz Festival50.The Corktown Detroit celebration held the Sunday before St. Patricks Day51.Presque Isle Lighthouse52.;The thrill of the catch! Fishing is or should be an equal mix of relaxation and exhilaration. Catch and release, if you please.;53.Touring the Sault Ste. Marie locks54.Silver Beach (St. Joseph, MI)55.See Big Mac lit up at night!56.Kitch-iti-kipi Spring at Palms Book State Park57.AuSable River Canoe Marathon (Grayling, Michigan)58.Higgins Lake59.Saugatuck60.Jumping off the Black Rocks in Marquette61.Tecumsehs River Raisin Run62.Great Lakes when theyre frozen63.McCourtie Parks beautiful cement bridges (Jerome, MI)64.Boating anywhere along Michigan shores and islands65.Yacht dreaming in Saugatuck66.Sunsets on Lake Michigan67.Hiking in the U.P.68.Ann Arbor Art Fairs69.Flint Institute of Art70....and by popular demand: Holland and the Tulip Festival!201508/394898松原妇幼保健妇保医院好不好 长春省第三人民医院做全身检查要多少钱

磐石妇幼保健院网上预约挂号HS: London v Hong Kong汇丰:伦敦VS香港East is Eden东方伊甸园Bankings longest, and most successful, identity crisis业历时最久,最为著名的身份认知危机HS—one of the two most pivotal banks in the global financial system, according to regulators, alongside JPMorgan Chase—exudes permanence. Its buildings are guarded by lions cast in bronze which passers-by touch for luck. HS has never been bailed out, nationalised or bought, a claim no other mega-bank can make. It has not made a yearly loss since its foundation in 1865. While its peers took emergency loans from central banks in the crisis of 2008-10, HS, long on cash, supplied liquidity to the financial system.在监管机构眼中,汇丰与根大通并列是全球金融体系中的两大中枢,汇丰的行业地位坚不可摧。青铜雄狮像守卫着汇丰的办公大楼,路人经过时会抚摸青铜像,沾点运气。汇丰从未需要获取资金援助以摆脱困境,也不曾被收归国有或被收购,这是其它大所无法做到的。自1865年成立以来,汇丰就未曾有过年度亏损。在2008年至2010年的金融危机中,同行均向中央申请紧急贷款,而现金充足的汇丰则为整个金融体系提供了流动资产。Yet behind that invincible aura lurks an insecurity: where is home? When Western and Indian merchants founded the bank in Asia in 1865, they considered basing it in Shanghai before settling on Hong Kong. Faced with wars, revolutions and the threat of nationalisation, the bank has chosen or been compelled to move its headquarters, or debated it, in 1941, 1946, 1981, 1986, 1990, 1993, 2008 and .然而,无敌光环背后却潜藏着不安因素:何处是家?1865年,西方及印度商人在亚洲创立汇丰,他们一开始是打算将总部设在上海的,后来才在香港扎根。面对战争、革命及国有化浪潮的威胁,汇丰曾在1941年、1946年、1981年、1986年、1990年、1993年、2008年及年选择搬迁或被迫搬迁总部地址,又或就此进行讨论。HS believes its itinerancy explains its survival. Countries and regimes come and go. The bank endures. Now its decision time again. The results of a ten-month review of its domicile are likely to be announced on February 22nd. The main choice is between staying in London—where HS shifted its holding company in 1990-93, in anticipation of the return of Hong Kong to Chinese sovereignty in 1997—or going back to its place of birth.汇丰相信,总部地址的巡回变迁阐述了其生存之道。家和政权兴衰变迁,汇丰屹立不倒。如今又到了做决定的时候。在经过长达10个月的总部地址回顾历程之后,汇丰很可能会于2月22日宣布其最终决定。最佳选址有两个:要么是伦敦——汇丰曾在1990年至1993年期间其母公司转移至此,要么是回到香港——1997年回归,汇丰最初成立的地方。The decision is partly about technicalities: tax, regulation and other costs. But it also reflects big themes: Londons status as a financial centre, the dominance of the dollar and Hong Kongs financial, legal and political autonomy from mainland China, which is supposedly protected until 2047 under the pledge of “one country, two systems”. HSs most recent move, from Hong Kong, was announced on the radio by Chinas premier of the day, Li Peng. Its return would be news too, a coup for China when its economic credibility is low. For Britain, the departure of its largest firm would be an embarrassment.该决定部分涉及到技术性细则:税收、监管及其他成本。但同时也反映了核心主旨:伦敦作为金融中心、美元的主导城市,而香港独立于中国大陆拥有的金融、法律和政治自治权。在“一国两制”体系下,该自治权将得到合法保障,直至2047年为止。原国务院总理李鹏曾在广播中宣布汇丰搬离香港的最新举措。同样地,它的回归也会是一大新闻,这是中国在经济信用低迷情况下的转折。对英国人而言,其最大公司的离开,也将会是一件尴尬事儿。That HS is considering moving at this moment may seem astonishing; it is knee-deep in a restructuring. Since taking the helm in 2011 Stuart Gulliver has reversed the empire-building that took place in the 2000s to refocus the bank on financing trade. He has sold 78 businesses and almost halved the banks exposure to America. Vast sums have been spent on compliance systems after the bank was fined for money-laundering in Mexico.汇丰此时考虑改址的举动令人感到惊讶,因为它目前正深陷重组风波。欧智华自2011年开始掌控汇丰以来,修正了汇丰在21世纪初的金融帝国打造途径,以重新将重心转回金融务贸易。他已经出售了78项业务,并将对美业务规模收缩近50%。汇丰在涉嫌墨西哥洗黑钱而被罚款事件发生后,已斥巨资完善合规体系。The groups return on equity hovers at 8-11%—poor by its standards but on a par with JPMorgan Chase. Outside Asia, returns are about 5%. To raise them, Mr Gulliver is inflicting a new dose of austerity, with big cuts at its investment bank. Retreat from the Western hemisphere has freed resources for Asia, where risk-weighted assets have soared by half since 2010.汇丰的净资产收益率在8%~11%之间徘徊,并未达到其设定的标准,但与根大通水平相当。在亚洲地区之外,回报率均在5%左右。为了提高回报率,欧智华先生正实行一系列紧缩措施,大力削减投行业务规模。汇丰从西半球撤退,为在亚洲发展释放了资源。自2010年以来,亚洲地区的风险加权资产已激增了一半。HSs seesawing skew towards Asia is one of four factors that explain its 151-year quandary over where it should be based. The others are the ethnicity of its managers, Britains love-hate relationship with finance and the status of Hong Kong.汇丰总部应落地何处,这一难题困扰了151年之久。汇丰对亚洲摇摆不定的态度是造成这一现象的四大原因之一,还有就是:管理层的种族、英国与金融之间爱恨交织的关系、还有香港的地位。In the 1980s all four pointed to London. The bank was diversifying into America and Europe (by 2004 Asia yielded just a third of profits). London felt natural to the cadre of expatriate Brits that ran it. Britain was welcoming, particularly after HS bought Midland, a local lender. And HS was cushioned from the danger that China would rip up the agreement over Hong Kong. “As night follows day...we would become a Chinese bank,” the banks chairman at the time said about keeping its domicile in the territory after 1997.在20世纪八十年代,这些原因都直指伦敦。当时汇丰正向美国及欧洲拓展多样化业务(到2004年为止,汇丰在亚洲地区利润仅占全球利润的三分之一)。伦敦对于运行业务的英国侨民中的骨干精英,感到天然亲近。同时,英国也欢迎这一类人,尤其是在汇丰收购当地的米特兰后。汇丰也得以缓解中国有可能撕毁就香港问题而起草的协议所带来的冲击。“当夜幕降临,我们会成为一个属于中国的,”汇丰主席当时,关于在1997年之后继续将汇丰的总部设定在此领土上如是说道。Three of the four factors now point back towards Asia. Asia yields 60% of profits. This could rise to 75%. Mr Gulliver plans a big push in the Cantonese-speaking Pearl River delta. Rising interest rates would boost lending margins most in Asia, which has a surplus of deposits, which need not be repriced as quickly as debt. HS is far more Asian than its Western rivals (see chart). Not even a hard landing in China, a banking crisis there or a devaluation of the yuan would alter that.四个因素中就有三个是指回亚洲的。亚洲的盈利额占比60%,还可能继续涨到75%。欧智华先生在珠三角粤语区制定了极大力度的推进计划。提高利率将会促进亚洲的借贷边际,而亚洲的储蓄过度,这些存款无需像债务一样要很快地进行重新定价。与西方的一些竞争对手相比,汇丰更加亚洲化(见图表)。危机或者人民币贬值都会改变这种状况,更不用说是在中国硬着陆了。HSs management is now multi-national, although its board has too few Asians on it. (Simon Robertson, its deputy chairman, is also a director of The Economist Group.) AIA, an insurance firm, moved to Hong Kong after it was spun out of American International Group in 2010. It shows it is possible to domicile a big finance firm there that is not Chinese-run.尽管汇丰的董事会中的亚洲成员很少,管理层也是由多国成员组成。(汇丰副主席西蒙·罗伯逊兼任经济学人集团理事一职。)自2010年被美国国际集团分拆之后,友邦保险公司就转移到了香港。这表明大型金融公司不由中国人管理,也有在香港定址的可能性。And Britain has got hostile. Briefly after the crisis public and elite opinion distinguished between the British banks that blew up and those that did not. Having a bank so plugged into emerging markets was seen as strategically helpful. But now HS (cumulative profits of 1 billion since 2007) is often lumped in with the likes of Royal Bank of Scotland (cumulative losses of billion), a target of attacks from foaming parliamentary committees and a hatchet-wielding media. Critics worry that British depositors and taxpayers subsidise the bank by funding its foreign operations and implicitly guaranteeing its liabilities. This is the rationale behind Britains levy on banks global balance-sheets, which costs HS .5 billion a year, or about a tenth of profits. It also underpins the requirement that banks ring-fence their British retail arms, which will cost HS billion.而且英国也产生了敌意。在这次危机之后,大众和精英阶层将那些言过其实和名副其实的英国进行了划分。从战略上看,一个能够在新兴市场上立足是非常有帮助的。但是现在汇丰(自2007年以来累计收益为1010亿美元)经常与苏格兰皇家(累计亏损为800亿美元)这类归并同类,而苏格兰皇家则是那些夸夸其谈的议会议员和唇舌剑的媒体攻击的对象。批评者担心那些英国的储户和纳税人会通过资助其海外行动或暗中担保其负债以资助该行。这是英国应对全球资产负债表的理论基础,为此汇丰每年花费15亿美元,相当于利润的十分之一。这也撑了英国的零售业务的专款需求,为此花费汇丰20亿美元。Yet these policies duplicate others designed to tackle the same problem, including capital surcharges, stress tests, living wills and a push to “bail in” bondholders when disaster strikes. And they ignore HSs safety-first structure. It has more cash than it owes in debt (bonds and loans from other banks). It is aly run in self-reliant geographic silos. And 68% of its deposits are raised outside Britain. Arguably the subsidy flows in the other direction, from Asian savers who are providing cheap funds to Britains financial system.然而这些政策也只是复制其他用来解决同样问题的策略,包括资本附加费、压力测试、“生前遗嘱”制度以及应对危机的自救性债券。而且这些政策也忽略了汇丰安全第一的体系。相对于负债,其拥有的资金更多(其他的债券和贷款)。汇丰已经在其自主的领域独立运行,而且68%的存款来源于英国以外的地区。然而对于从提供廉价基金的亚洲储户流入英国的金融体系补贴资金流向另外的方向,仍有所争议。George Osborne, Britains chancellor, has belatedly turned on the charm. In July he tweaked the levy and the tax regime—although not by enough to make much difference to HS over the next five years. The financial watchdog has been shaken up, and Mark Carney, the boss of the Bank of England, which has ultimate responsibility for the banks, has hinted that they have enough capital.英国财政大臣乔治·奥斯本最近小露一手,虽然迟了一点儿。七月份他稍微调整了征税体系,尽管这样的小动作不足以在五年内对汇丰造成足够的影响。但金融监察体系已经得到整顿,而且对各承担最终责任的英格兰行长马克·卡尼也暗示他们已经拥有足够的资金。But unless the government concedes that the size of HSs global balance-sheet is not a gauge of its risk to Britain, HS will worry that its size is capped. Asia will grow faster than Britain, and thus so will the banks assets. If the bank is too big for Britain today, with assets equivalent to 89% of GDP, what will it look like in 2030? A British exit from the European Union would complicate things further, requiring HS to beef up operations in France or Germany (although it would have to do this whether based in London or Hong Kong).但是除非政府认同汇丰的全球资产负债表的规模并非是衡量其带给英国风险大小的标准,汇丰还是会担心其规模达到上限。亚洲的发展速度将会超过英国,的资产也将是一样。如果对于现在的英国来说,拥有相当于国民生产总值89%的资产的汇丰规模太大了,那么到2030年又会是什么样呢?英国退出欧盟会使情况变得更加复杂,这就要求汇丰增强在法国或德国的运营(即使无论是定址于伦敦还是香港汇丰都需要这样做)。What about the fourth factor, Hong Kong? It has changed a lot since Mr Gulliver first lived there in the 1980s. The skyscrapers of Chinas opaque lenders, Bank of China and IC, now loom over HSs building, beneath which pro-democracy protesters camped during the Occupy Central movement in 2012.那么第四个因素——香港呢?自欧智华先生于上世纪八十年代在香港定居时起,已经诸多变化。中国的不透明、中国和工商的天大楼已经盖过了汇丰的建筑——楼下也就是2012年要求民主的占中运动抗议者安营扎寨的地方。Hong Kongs government would welcome the bank back, as would its regulator, the Hong Kong Monetary Authority (HKMA). Moving to Hong Kong would probably cut HSs tax bill and capital requirements a bit and the degree of regulatory and political friction a lot. It might also help HSs ambitions on the mainland, although it aly has a privileged spot there—the largest presence of any foreign bank. Like Hong Kong, HS wants to be close to China but not integrated with it. Head-to-head competition with the coddled mainland banks would be suicidal.香港政府会向汇丰张开双臂,香港金融 (HKMA)态度也是如此。迁址香港,汇丰得到的税款减免和资本要求方面得到的好处不多,但面临的监管和政治压力却比在英国小得多。同时,总部设在香港能帮助汇丰实现拓展大陆业务的雄心,尽管汇丰目前已经成为内地市场占有率最大的外国。和香港对大陆的态度一样,汇丰想要接轨内地市场,但不要融入其中。与受到万千宠爱的内地硬碰硬的竞争无异于自杀。The logistics of a move would be less daunting than you might think. Half of HSs business aly sits in a subsidiary in Hong Kong that the HKMA regulates. HSs shares are listed in Hong Kong as well as London.迁址产生的变动不会过于令人生畏。汇丰本来就有一半的业务在香港分公司进行,接受HKMA的监管。汇丰的股票也同时在香港和伦敦两地挂牌。But how could the territory safely host a bank nine times as big as its GDP? Hong Kong officials say there are three lines of defence. First, they set more store than Britain on HSs innate strength: its culture, capital and vast pot of surplus cash. Second, they believe that in a crisis its geographical silos would get assistance from the local central bank: the Bank of England would help the British arm, the Federal Reserve the American one, and so on.但是,香港如何安全接纳相当于其GDP九倍的汇丰?香港官员回应称,三道防线可做保障。第一,依靠汇丰的强大企业文化,资本和现金盈余等自有实力,可在香港设立更多,超过英国本土数量;第二,他们相信,如果遭遇金融危机,汇丰各分部均能得到所在国家央行的救助,比如在英格兰的会出手援助英国分行,美联储援助美国分行,以此类推。Last, there are the HKMAs foreign reserves of 0 billion. They exist to protect the currency peg with the American dollar and “the stability and integrity” of its financial system. Were HS ever to cock up as badly as, say, Citigroup has, it might take billion to re-capitalise it—within Hong Kongs capacity. A liquidity run so bad that it drained even HSs cash pile could be harder for the HKMA to manage. It runs a currency board so cannot print Hong Kong dollars in unlimited quantities. HS largely operates in American dollars, which the HKMA cannot create, and unlike the Bank of England, the HKMA does not have a dollar swap line from the Fed.最后一道防线,是香港金融的3600亿美金外汇储备。这项储备能够持港币与美元挂钩的机制,以及保持香港金融系统的“完整与稳定”。如果汇丰面临危机(比如,陷入花旗一样的境地),香港可以完全依靠自主能力,拿出500亿美金为其注资。但极差的流动性甚至可能耗尽汇丰的现金储备,这会让HKMA更加难以应对。香港采取货币发行局制度, 港币不能无限量发行量。汇丰大规模采取美元结算制度,而HKMA无权发行美元,和英格兰不同,HKMA 没有和美联储达成货币互换额度。Wrinkles like this mean that HS would ultimately rely on the unspoken backing of mainland China, with its vast financial resources. Speaking anonymously in August, a mainland official formerly in charge of financial matters said Chinese regulators would expect to have a say over HS. China desperately wants a global bank to represent its interests. Mainland officials might be tempted to meddle.这些问题都意味着汇丰最终还需大陆方面的潜在持,依靠后者大量强大财政资源。匿名人士在八月透露,一位之前掌控金融财政的内地官员说中国监管者希望在汇丰有话语权。中国迫切希望一家跨国代表中国利益。大陆官员希望能插手汇丰的事务。That might annoy American officials, who have become chauvinistic about access to their financial system since the 9/11 attacks and the 2007-08 crisis. HS manages about 10% of the worlds cross-border dollar payments. Its ability to do so is essential to the banks operations. In the event, say, of a military skirmish between America and China, it is not impossible there would be a backlash from Congress and New Yorks populist regulator against a “Chinese” bank having such a privileged role in the dollar system. In 2014 regulators briefly prevented BNP Paribas, a French bank, from clearing dollar transactions.这可能会招致美国方面的不满,9/11恐怖袭击事件和 2007-08金融危机之后,美国官员开始带有沙文主义色地严格管制美国的金融市场准入。汇丰处理世界10%的跨境美元结算,而美元结算资格对汇丰业务运营至关重要。假如,中美之间发生军事擦,可能会引起美国国会和华尔街民粹主义监管者的激烈反应,,抵制一家“中国”在美元系统的特权地位。2014年法国巴黎事件中,美国就直接取消了该的美元交易能力。A move to Hong Kong is thus a risk for HS. It is a bet that China will grow, but that its legal and financial systems will remain backward enough that Hong Kong will still have a vital role as the mainlands first-world entrepot. It is a bet that even as they meddle in Hong Kongs politics and on occasion break its laws, mainland officials will ultimately respect the principle of “one country, two systems”. It is a gamble that America will resist its worst urges. In Hong Kong HS would be a catastrophic mistake away from losing its independence—but then the bank has never made a catastrophic mistake. Viewed from an insular Britain, Hong Kong is dangerous and alluring, just as it was 151 years ago.因此,汇丰迁址香港会面临风险。汇丰需要赌一把—中国经济将继续增长,但其司法和金融系统依然落后,这样香港就仍然能保持作为中国和发达国家交易的贸易中转站。还要赌一把,尽管中国政府仍然干涉香港政治,偶尔在法律上越线,但最终还是会遵照“一国两制”政策。最后还得赌,美国抑制其最坏的冲动。总部设在香港,汇丰若失去自主权,便会走上灾难性的自毁之路;但汇丰从来没犯过重大决策失误。从孤立的英国角度来看,香港就像151年前一样, 充满危险,却让人蠢蠢欲动。翻译:李晶晶amp;许佳amp;王坤 校对:赵容 译文属译生译世 /201602/426931 Global accounting standards全球会计准则Closing the GAAP弥补差距America’s commitment to international standards is in doubt美国是否会如约与国际准则接轨尚未确定Like railway tracks that appear to converge but never actually intersect, the project to get the world’s big economies to use the same accounting standards cannot quite close a vital gap. America’s public companies currently release financial statements based on the country’s own “generally accepted accounting principles” (GAAP). On July 13th the staff of the Securities and Exchange Commission (SEC) released a long-awaited report on whether America should adopt international financial reporting standards (IFRS), which are accepted by over a hundred countries. The SEC staff declined to recommend IFRS, in a paper that was more negative than observers had expected.铁轨看似无限靠近,却永无相交之日,让世界大经济体们使用统一会计准则的方案也如铁轨一般,无法消除最重要的差距。目前,美国上市公司以美国自己的“公认会计准则”(GAAP)为基准,发布了一份财务报告。7月13日,美国券交易委员会(SEC)的工作人员就美国是否应采用国际财务汇报准则(IFRS)公布了一份备受期待的报告,国际财务汇报准则现已被一百余个国家所接受。而美国券交易委员会的员工却拒绝在这份消极程度远超观察员预期的论文里推荐IFRS。American adoption of IFRS seemed likely once. The big accounting firms, many multinational companies, the SEC’s own bosses and the G20 club of big economies all blessed the idea of global standards. A parallel project of “convergence”, whereby America’s accounting-standards body and the International Accounting Standards Board (IASB) issued norms together, was meant to narrow the gap, making it simpler and cheaper for America to move across.美国一度与采用国际财务汇报准则擦肩而过。大型会计事务所、众跨国公司、美国监会的顶头上司以及大经济体组成的G20俱乐部都曾对全球标准这一想法大加赞赏。这项“趋同”的平行方案旨在缩小两项准则间的差距,根据该方案,公司可采用美国会计标准和国际会计准则委员会(IASB)颁布准则进行平行记账,使美国的转换过程更平稳,耗资更少。But the convergence process—in areas like leasing, insurance and losses on financial instruments—dragged on longer than expected. Bob Herz and Sir David Tweedie, former heads of America’s Financial Accounting Standards Board and the IASB respectively, left their jobs in 2010 and 2011, further dissipating momentum. The SEC itself is distracted by the task of implementing the Dodd-Frank financial-reform law. All agree that no further decisions will occur before America’s presidential election.然而在租赁、保险、金融工具亏损等领域,趋同的进程拖的比预期更长。前美国财务会计准则委员会(FASB)主席鲍勃·赫兹(Bob Herz),以及前IASB主席大卫·特维迪爵士分别于2010年和2011年离职,进而冲淡了趋同的势头。美国券交易委员会肩负落实《多德-弗兰克金融改革法案》的重任,无暇顾忌趋同。各方都赞同,在美国总统选举前,不会就此事做近一步决定。Boosters continue to talk up IFRS. The head of the IASB, Hans Hoogervorst, called the momentum behind them “irreversible” in a statement issued after the gloomy SEC report. He points out that Japan is the only country whose future move to IFRS may be affected if America stays away. Russia and Canada are recent adopters; China may join them. But a global standard without the world’s biggest economy looks hollow. Four Americans sit on the IASB’s 16-person board in London. Should they get the boot if America rejects the international standards? “I don’t want to think about that right now. We still count on their commitment,” says Mr Hoogervorst.持者们继续大肆宣扬IFRS。在悲观美国监会报告发布后,IASB主席汉斯·胡格沃斯特发表声明称,两项准则趋同的势头“不可逆转”。他指出,如果美国选择置身事外,唯有日本会受其影响,在未来向IFRS迈进的途中犹豫不决。俄罗斯和加拿大新近成为采纳国;中国或即将加入。但是,一个没有世界最大经济体参与的全球标准看似有点浪得虚名。位于伦敦的国际会计准则理事会由16名理事组成,其中有4名美国人。倘若美国拒绝这项国际准则,他们是否会因此被解雇?胡格沃斯特先生说,“我现在不愿想这事,我们仍期望美国能遵守承诺。” 翻译:王葭苇译文属译生译世 /201607/453303长岭县妇女儿童医院好不好吉林大学第四医院专家

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