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三明市第二医院有做去狐臭的吗美丽资讯

2019年09月19日 06:21:26 | 作者:好医问答 | 来源:新华社
Business商业报道E-ers电子书Turning the page翻开新篇章Microsoft and Barnes Noble write their own love story微软公司与巴诺公司握手言和,共谱传奇LAST July Barnes Noble gave a presentation to the antitrust division of Americas Department of Justice.去年七月,美国图书零售商巴诺公司为联邦司法部的反垄断局做过一次演讲。In slide after slide, the bookseller laid into Microsoft.随着幻灯片逐张翻过,巴诺公司指责微软公司的意图也显露了出来。The software giant, it thundered, was guilty of anti-competitive behaviour in demanding royalties from makers of mobile devices that used Android, Googles open-source mobile operating system.在指责中,软件巨头微软公司被认为通过垄断性战略强迫向移动设备制造收取版权税。使用了谷歌开源系统—安卓系统的产品都在受影响之列,其中就包括巴诺公司的电子阅读器Nook。The bookseller sniffed that Microsoft owned only trivial patents and reminded the department of the software companys past trespasses against competition.不过这个图书零售公司也敏锐的发现微软公司持有的都是些无足轻重的专利,他们通过演讲让司法部门想起了微软公司过去竞争中表现出的侵略性行为。Nine months later, the bookworms and the geeks are the best of friends.九个月之后,书虫和技术宅成为了最好的朋友。On April 30th Barnes Noble said it was creating a subsidiary,4月30号,巴诺公司声明正在创建一家子公司,called NewCo for now, into which it would put Nook and its college business, which has 641 bookshops on American campuses.并由其代行Nook销售业务以及校园业务。现在名为NewCo的这家子公司已经在美国大学中有641家书店。Microsoft is putting up 0m for 17.6% of NewCo. People will be able to buy and e-books through a Nook application for Windows 8,微软花3亿美元购买了NewCo公司17.6%的股权。不久的将来,人们将可以通过Nook应用程序在windows 8操作系统上购买并阅读电子书。a new incarnation of Microsofts operating system that is due to appear in a few months.Nook的windows版本即将于几月后推出。Microsoft will pay NewCo an advance of 0m over three years for such purchases, plus 5m over five years to buy content and develop technology.微软将向NewCo付1.8亿美元作为三年的购买费用,同时还付了1.25亿美元购买五年的内容和技术升级。The squabbles over patents have been settled:关于知识产权的争端也得以解决:Microsoft is giving Barnes Noble a licence for the Nook and will get royalties in return.微软为巴诺的Nook阅读器提供授权,而巴诺则向微软付版权税。For now at least, the Nook will remain an Android, not Windows, device.不过至少目前,Nook仍是在安卓设备上运行,而非windows。The agreement values NewCo at .7 billion, more than twice Barnes Nobles market capitalisation before it was announced.NewCo的最终协议价格是17亿美元,比这个项目被宣布之前,巴诺的市值高出两倍还多。The booksellers share price rose by 50% on the day of the deal—which tells you what investors think of the dead-tree end of the trade.完成交易的当天,图书零售商的股价上升了50%,这足以说明投资者是如何看待这项老树开新花的交易的。The alliance should bring Barnes Noble not only cash but also new ers of digital books and magazines, especially outside the ed States.联合的战略不仅将为巴诺公司带来现金,更将增加电子书与电子杂志的读者数量,在美国之外更是如此。In the fourth quarter of 2011, according to Tom Mainelli of IDC, a research firm, Barnes Noble accounted for one-fifth of the 7m e-ers shipped in America,根据市场研究机构IDC的Tom Mainelli所述,美国本土销售的7百万电子阅读器中,巴诺公司的产品占了1/5against a mighty three-quarters for Amazon, maker of the Kindle.与之相对的是亚马逊公司生产的Kindle阅读器:该产品的销售占了美国本土交易的3/4。But Barnes Noble shipped no Nooks elsewhere, which helps explain why it had only 14% of the global market.不过巴诺公司没有在其他地方销售Nook产品,这也解释了为什么该产品只占全球14%的市场。Via the Nook app, non-Americans will also be able to leaf through Barnes Nobles digital catalogue.通过Nook应用程序,美国之外的用户也能够翻阅巴诺公司的电子目录。Microsoft is in effect buying a second bash at a market where it made an early but unsuccessful start.微软公司已是第二次涉足电子书市场,而它首次进入时并不成功。It launched its own e-er software all of 12 years ago.12年前,它曾经推广过自家的电子阅读软件。The deal with Barnes Noble, bringing lots of content with it, may give people an extra reason to buy Windows 8 tablets when they appear.现在与巴诺公司达成的协议也充实了微软自家阅读器软件中的内容,用户们因此有更多的理由在windows 8平板面世后选购它们。The bundling of Barnes Nobles college business into NewCo indicates a hope that a fair few of these customers will be students.巴诺公司在NewCo中大量捆绑自家业务的做法暗示了学生将占用户群中的很大一部分。Allen Weiner of Gartner, another research firm, suggests that through campus bookshops Barnes Noble could sell Windows devices pre-loaded with course material.另一家调研公司Gartner的Allen Weiner建议道,巴诺公司可以在校园内销售一些预装了教材的windows产品。Of course, others are after students dollars too.当然,其他的阅读材料还是需要学生花钱购买的。Apple recently started selling interactive digital textbooks for the iPad, far and away the biggest-selling tablet.苹果公司近期开始销售ipad上使用的数字互动教材,ipad是最畅销的平板产品。But Mr Weiner points out that Microsoft and Barnes Noble have some advantages.但是Weiner先生指出微软公司与巴诺公司也有自己的优势。Lots of students write notes and essays with Microsofts Office software, which is not available on the iPad.大量的学生利用微软的office软件书写笔记与,但是ipad却不能运行office软件。And although Amazon sells and rents a lot of paper textbooks, it has not done much with digital ones.而尽管亚马逊借出并销售大量的纸质版教材,但是在数字产品上,他还远远落后于竞争对手。The tie-up with Barnes Noble makes three of a kind for Microsoft:与巴诺公司的联合把微软公司拉到了与ipad,亚马逊同一起跑线的位置:cheap deals with struggling but established partners in markets where it is weak and sees a chance to do much better.在自身影响力不足但是未来前景广阔的市场上与一家比较成熟,但还有些小问题的公司廉价建立了联系。In it struck an agreement with Yahoo! in online search.在年,微软公司成功与雅虎签订在线搜索业务方面的协议。Last year Nokia became the prime conduit for Windows in smartphones.去年诺基亚成为了让windows系统进驻智能手机的主要途径。With Barnes Noble it is having another stab at e-ing. Unlike the books on the Nook, this tale is still being written.而与巴诺公司的合作一定可以让微软公司在电子阅读器市场扎稳脚步。与Nook的故事不同,这段新传奇正被续写。 点击此处下载本期经济学人讲解PDF与音频字幕 /201306/244902

Accounting fraud会计造假Gotem, Gotham抓住他们!哥谭The company-accounts detectives collar another suspect公司财务侦探们抓到了另一位嫌疑犯JENARO GARCiA was an eloquent cheerleader for Gowex, helping to propel the Spanish Wi-Fi firm to European startup stardom. When investors asked detailed financial questions of its founder and boss, however, he would clam up. Short-sellers, who bet against companies by selling borrowed shares, in the hope of buying them back more cheaply later, began to act on this reticence early this year. But the killer blow was a report by an opaque outfit called Gotham City Research, alleging that Gowex had far fewer wireless hotspots than it claimed and that 90% of its sales were bogus. On July 6th, five days after the reports publication, the firm said it would file for bankruptcy and that Mr Garcia had resigned after admitting to fiddling the accounts for at least four years.赫那罗·加西亚,这位口才十分了得的Gowex掌舵人,正推动着这家西班牙Wi-Fi公司成为欧洲一颗冉冉升起的明星。然而,当投资者们想要对公司创始人以及老总的财务细节进行质询之时,他便开始沉默不语。“做空者”,指的是一批在金融投资领域中,由于不看好市场前景而向券公司借股票先卖掉以后,接着在未来等股票价格跌倒一定水平再买回来的人,他们在今年早些时候就开始对上述的“沉默”做出反应。但其最致命的一击还是来自别的地方—一份来自隐秘机构Gotham City Research的报告,宣称Gowex公司旗下的无线热点远比自己公布的要少,并且该公司90%的销售额是伪造而成的。6月6号,正是这份报告公布的五天后,Gowex公司宣布自己将申请破产,并且加西亚先生在承认进行了至少四年的会计造假后,也随即辞职。Gowexs dramatic collapse marks one of the biggest victories for a relatively new breed of company-accounts “detectives”: small, independent research-and-investment outfits that revel in unearthing alleged book-cooking. Having focused largely on Chinas fraud-filled market until now, they are branching out. Gotham is a secretive group linked to Daniel Yu, a trader whose motto is, “It is not who we are underneath, but what we do that defines us.” Other firms with which it has locked horns include Quindell and Ebix, two software providers. Both deny wrongdoing.Gowex公司戏剧般的坍塌,标志着一次公司财务“侦探”相对来说的新生,标志着一次新生以来最大的胜利:小型、独立、调查与投资业务并存的机构,在搜索疑似财务造假案当中如鱼得水。现在,这些机构正扩展着自己的针对范围,此前他们一直都将大部分精力放置于充满着虚假财务数据的中国市场当中。Gotham是一个与交易员Daniel Yu相关联的秘密组织,而这位仁兄的座右铭是“我们到底是谁并不重要,而是我们所做的一切才真正定义了我们!”。还有一些别的公司也被Gotham锁定为嫌疑目标,其中包括两家软件供应商Quindell和Ebix。这两家公司均否认自己存在财务造假。Gothams approach is to short and shout: it takes a negative investment position, then noisily publicises its findings. It is cut from the same cloth as Muddy Waters, which is run by Carson Block, a former self-storage entrepreneur. His biggest scalp to date is Sino-Forest, which went bust in 2012 after Muddy Waters accused it of overstating its forest holdings in China.Gotham手段就是制造舆论与关注,使得目标陷入混乱:它会对目标进行消极的投资,进而大张旗鼓地公布自己的所有发现。它与浑水公司是一路货色,而后者是由卡森·布洛克所运营的,一位之前专注于自助式仓储的企业家。布洛克迄今为止最大的战利品莫过于嘉汉林业,一家于2012年破产的企业,其缘由正是浑水公司指控这家企业夸大自己在中国森林资源的储量。Another such outfit is Citron Research, whose leader, Andrew Left, prides himself on never having been successfully sued for defamation. A few hedge funds like to kick up a similar stink—most notably Bill Ackmans Pershing Square, which is out to prove that Herbalife, a nutritional-supplements firm, is a pyramid scheme.Their lineage can be traced back to the successful shorting of Enron in 2001 by James Chanos, another hedge-fund manager.同种类的另外一家机构Citron Research,其领导人为安德鲁·莱福特,他有一点十分自豪,那就是别人从未成功地因诽谤而将他告上法庭。一些对冲基金也想加入到他们的队伍当中——其中最瞩目的莫过于比尔·阿克曼的潘兴广场,它将对营养补充品公司康宝莱进行调查,指控后者为金字塔式非法传销公司。这些基金公司的财务调查史可以追溯到2001年另一位对冲基金经理詹姆斯·查诺斯对安然公司造假案的成功揭露。Gotham spent eight months studying Gowex, amassing far better information than investment-bank analysts, most of whom were still recommending the shares when it buckled. Gotham spotted that Gowex used a little-known auditor (a classic red flag: see the Bernard Madoff case), whose fees were unusually low, as if they were based on revenue far smaller than Gowexs books stated. Often, the sleuths comb the books for ratios that are hard to manipulate. Gotham also noted, for instance, that Gowexs revenue per employee was implausible compared with rivals—while the revenue could be inflated, it was harder to fake the headcount.Gotham耗费了8个月的时间来调查Gowex公司,收集了远比其他投行分析师更庞大的数据。事实上,大部分投行分析师在Gowex公司崩溃时,仍在推荐该公司的股票。Gotham发现了Gowex公司聘请了不太知名的审计师,审计费用也异常地低廉,就像是Gowex公司是在一个远比账面价值低的利润基础上经营。通常情况下,侦探们都会在账本里梳理出不容易操控的财务比率。例如,Gotham也发现了Gowex公司里每位员工的平均利润与竞争对手相比呈现不合理的情况—虽然利润容易被拉高,但职工总数是很难造假的。Legwork also helps. Muddy Waters analysts visit target companies, their suppliers and clients to verify claims about production, staff levels and so on, sometimes posing as prospective business partners. Chinese firms with advance warning of visits by analysts have been known to rent workers and stock to deceive them.四处奔走调查也是一个好方法。浑水公司的分析师们会对一些公司进行拜访,其中包括目标公司的供应商和客户,以辨别该公司的产品反馈、员工水平之类的数据,有些时候还会冒充成潜在商业合作伙伴以进行探访调查。中国公司在得到事先预警的情况下,会在调查人员来临之时租借工人和存货,从而达到欺骗的目的。Courageous crusaders勇猛的征战者Gothams declaration after Gowexs downfall—“May truth, justice, restoration and redemption prevail”—was somewhat bombastic. But a bit of bravado is justified: taking a big short position requires courage, especially in a rising stockmarket. Since shares have a floor but no ceiling, the upside for short-sellers is more limited than the downside.在Gowex公司破产后,Gotham发布了如下宣言—“愿真相、正义、恢复与救赎恒久于人间”,而这听起来挺浮夸的。但这种小小的虚张声势确实是合理的:做空头寸需要勇气,尤其是在这样一个行情看涨的股票市场里。由于股票有下限而没有上限,对于做空投资者来说,坏的一面会压过好的一面。There have been cases of short-sellers seeking to profit by sping false alarms, but they probably detect real fraud more often than auditors, regulators and bankers combined. In catching fiddlers while they are still tiddlers, Gotham and its kind are sparing investors Enron-sized nightmares. Nevertheless, market regulators often eye them with suspicion: Spains at first reacted to Gothams report by investigating its publisher, not Gowex. China has cracked down on shorts, even imprisoning the writer of one negative report.虽然许多案子当中,都是做空投资者在对市场散播虚假警报以期获得利润,但他们也很有可能调查到真实存在的假账,且其数目要比审计师、监管者和家加起来所查出的总数都要多。在这场抓假账的游戏里,Gotham和同类的公司是小鱼,但他们确实免除了投资者要去面对像安然公司如此庞大造假噩梦的疑虑。尽管如此,监管者也在用怀疑的眼光密切留意着这些财务侦探们的动向:西班牙当局对近期Gotham报告的回应并不是着手调查Gowex公司,而是率先找出这篇报告的出版者。中国政府目前正全面封杀唱空者,甚至会把任何书写消极报告的作家扔进监狱里。Even so, China will remain fertile territory. Muddy Waters latest quarry there is NQ Mobile, the head of whose audit committee resigned abruptly on July 4th. Mr Block is also said to be sniffing around in Africa, where investors are chucking money at little-known firms. Citrons Mr Left reckons corporate fraudsters “cant bullshit [investors] the way they used to,” because “theres so much more accessible information online, in public records, and so on,” with which to disprove their claims. True, but the temptation to give it a try, faced with so many naive punters hungry for fat returns, seems undiminished.尽管如此,中国依旧是一片充满“机遇”的土地。浑水公司最新的调查对象是秦网手机,后者的审计委员会主席在7月4号突然请辞。当市场投资者们对各类小知名度的企业掷下重金之时,布洛克先生在非洲观望着经济态势发展。Citron的莱福特先生认识到,企业行骗者已经不能像从前那样行事了,因为现在人们有更多的手段可以查到网络资讯以及公共记录等等的数据。上述资料都能用以揭穿投资者们的各种声明。诚然,但同时也充斥着太多天真的赌徒,总在期盼着天上能掉下来几块馅饼,而他们总会不厌其烦地想要给予风险家们一次机会。Gerard Zack, the author of “Financial Statement Fraud”, a textbook, reckons that perhaps two-thirds of cases involve improper revenue recognition. New global accounting rules announced in May seek to curb one common ruse, booking sales prematurely, for instance on long-term contracts. But sometimes the revenues are simply invented, often by getting a related party to pose as a customer. Sometimes very closely related: Gotham said in its report on Gowex that it had evidence the firms biggest customer “was really itself.”据财务教材《Financial Statement Fraud》的作家Gerard Zack估计,或许在三分之二的财务造假案当中,都涉及到不恰当的利润确认的问题。五月,新颁布的国际会计准则设法限制一个常用的造假伎俩—提前确认的账面销售额,例如在长期合同里销售额。但一些时候利润也就是简单地凭空创造出来,比如公司往往会令关联企业伪装成自己的客户来增加销售额。还有些时候,则直接“关联”到自己身上去了:Gotham在报告里表示自己拥有据,明Gowex公司最大的客户其实就是“Gowex自己”。Such tricks can be used in any industry: think of the massive fake sales at Parmalat, an Italian dairy firm. But verifying that accounts match reality is often harder in technology businesses, making them “easier candidates for fraud”, says Michael Jones, editor of another book on “creative accounting”. In fast-growing tech industries there is a temptation to exaggerate revenues, to persuade the world that you are the “next big thing” and create enough momentum for truth to catch up with the hype. If this turned out to be the motive with Gowex, it would be no surprise.这样的把戏在各行各业中都能找得出:大家可以联想到意大利乳制品公司Parmalat的巨额虚假销售案。另一本“创意会计”方面的书籍编辑Michael Jones提到,在辨别出科技企业业务当中的会计猫腻要比别的行业困难得多,这也导致了科技企业更容易陷入“假账候选人名录”当中。在快速成长的科技领域,各家企业都在充满着夸大利润诱因的环境中经营,希望令世界相信自己的公司才是那“一下代巨人”,同时也为了创造出足够的社会信任度,与自己铺天盖地的宣传相得益彰。如果这真的是Gowex公司造假因由的话,想必也不会引起多大的震撼。 /201407/312938

Business商业报道The circus business马戏团商业Sunstroke日射热Cirque du Soleil may be struggling, but the cluster around it is thriving太阳马戏团或许正处于苦斗之中,但围绕其四周的星团正熠熠发光。No lions, no bearded ladies 没有狮子,没有胡子的女士IN THE deconsecrated church of Saint-Esprit, jugglers toss fluorescent orange clubs in front of the former altar, trapeze artists soar under the gaze of stone saints and wobbly unicyclists use two lines of repurposed pews as handrails.在蓬圣埃斯普里神圣的教堂里,杂耍艺人们在从前的祭坛前抛掷橙色荧光棒,高空表演者在石像圣人的凝视下飞来飞去,摇摆的骑独轮自行车表演者用两条赋予了新用途的教堂长凳作为扶手。Declared surplus to requirements after Quebeckers deserted Catholicism in droves, the church is now the ecole de Cirque de Quebec, through which 20,000 aspiring entertainers pass each year.在魁比克人成群结队地公然宣布放弃天主教后,教堂被余下来,通过每年录取20000多个有抱负的艺人,成为了现在的魁比克马戏团学校。The schools director, Yves Neveu, says only half-jokingly, Someone said the archbishop should be jealous because Im filling my church.学校的主任,伊夫?奈芙,半开玩笑地表示,有人说大主教应该嫉妒,因为我正填满我的教会。Nearby Montreal boasts an even bigger school for circus performers.而在不远的蒙特利尔,还有一间更大的杂技表演学校。Although only a handful of students go on to a career in the circus, the popularity of the programmes offered to would-be acrobats,尽管仅有少数学生会继续在马戏团的职业生涯,但为想要成为杂技演员的人提供了普及课程,local children and even tourists off cruise ships is the visible manifestation of the circus craze that has gripped Quebec.当地的孩子,甚至游轮中游客的狂热程度都明显表示马戏团的热潮已经席卷整个魁北克。At its heart is the privately owned Cirque du Soleil, started in 1984 by a troupe of stilt-walkers from nearby Baie-Saint-Paul.浪潮的核心正是由圣保罗湾附近的一个踩高跷戏班子1984年开创的太阳马戏团。It is now one of Canadas most important cultural exports, employing 5,000 people at eight permanent shows in Las Vegas and at 12 others that tour the world.现在,太阳马戏团是加拿大最重要的文化输出产业之一,员工达5000人,有八场在的固定演出和十二场世界巡演。In 2012 its turnover was about C1 billion—it does not reveal its profits.2012年其营业额约1000000000加元-其利润并未透露。In 2005 this newspaper asked whether Guy Laliberte, majority owner of the circus, could keep it flying.2005年杂志向马戏团创始人盖?拉利伯特问道,能否保持马戏团风光下去。That question was raised again early last year when the company laid off 400 employees, mainly at its head office in Montreal.去年年初,蒙特利尔公司总部裁员400人时,这个问题再次被提出。The company has blamed the strong Canadian dollar and the after-effects of the global recession, which hit sponsorship income.太阳剧团将此归咎于加币走强和全球经济衰退的后续效应,削弱了赞助收入。It has launched a cost-cutting drive but insists it is not in crisis虽然剧团开始削减成本,但坚称并未面临危机。.However, the company that reinvented the circus by eschewing traditional acts such as lion tamers and bearded ladies, and by targeting adults rather than children, is certainly finding it tougher going these days.然而,避开马戏团的狮子驯兽师、大胡子女士们等传统表演方式,将目标人群定位在成年人而非儿童,重新改造了的马戏团,现在的处境一定是艰难的。It enjoyed early and rapid success because it had created an uncontested blue ocean in which to swim, according to two management strategists from INSEAD business school in France.两位法国INSEAD商学院的战略管理专家表示,剧团能够享受到早期快速的成功,是因为其建立了一个没有竞争的蓝海。That ocean is now full of sharks, says Gilles Ste-Croix, one of the original stilt-walkers, who is now the companys artistic guide.现如今那片海满是鲨鱼。最初的高跷步行者之一,现公司年代艺术指导,吉尔斯圣克鲁瓦如是说。Competition comes not just from older circuses that have updated their acts, such as Ringling Bros. and Barnum amp; Bailey, but also from a trend in the arts to merge various disciplines, for instance by bringing acrobats into operas.剧团的竞争压力不仅来源于更新表演内容的旧有马戏团,如林林兄弟巴纳姆贝利马戏团,而且也来自于在多种学科融合的一个艺术趋势,比如让杂技走进歌剧。Smaller rivals have also emerged from the large shadow Cirque du Soleil casts in Quebec.小型竞争竞争者也在太阳马戏团投射在魁北克巨大的阴影下崛起。A troupe called Les 7 doigts de la main set a box-office record at the Broadway theatre where they performed a show called Pippin.剧团七指马戏团在百老汇剧院表演彼平正传,创造了票房纪录。Flip FabriQue, formed by a group of friends just two years ago, is now travelling the world.由一群朋友就在两年前创立的FabriQue也开始世界巡回。And Cirque Alfonse toured Europe, Asia and America in 2013 with a truly Canadian spectacle called Timber!, which features chainsaw-juggling lumberjacks.阿尔冯斯马戏团2013年带着真正的加拿大表演伐木乐园游历了欧洲、亚洲和美国,该剧充分展现电锯杂耍伐木工人的特点。These newer outfits are both a source of competition and collaboration for Cirque du Soleil, with performers moving back and forth.表演者来来去去,这些新的组织既是太阳马戏团的竞争者也是合作对象。It also collaborates with notable local talents, such as Robert LePage, a director, playwright and actor whose company Ex Machina is based in Quebec City.此外,马戏团与当地的知名人才合作,如罗伯特-勒帕热,一位公司总部位于魁北克市的导演,演员和剧作家。This has reinforced what has become a Quebec entertainment cluster.强化魁北克的产业。Mr Neveu, a Cirque du Soleil alumnus, thinks that rather than serving a spell with his former employer, many of the students at his school will go straight to work in one of the many smaller troupes, which he sees as a healthy trend.太阳马戏团的校友奈芙先生认为,学校的很多学生将直接在新的小团中工作而不是为其前雇主轮流演出,他也相信这是一个好的趋势。Even so, Cirque du Soleil remains the sun around which all the others are orbiting.即便如此,太阳马戏团仍是其他团体围绕旋转的太阳。 /201402/276622

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