当前位置:黑龙江地方站首页 > 龙江新闻 > 正文

郴州割包皮多少钱如何康泰卫生郴州治疗前列腺钙化灶多少钱

2019年09月20日 01:41:33    日报  参与评论()人

郴州市治包皮过长郴州市第一人民医院治疗睾丸炎多少钱Earlier this month, China#39;s e-commerce giant Alibaba Group filed to go public in the U.S. in what could be one of the biggest IPOs in American history. In the prospectus, one of the company#39;s claimed strengths is a ;management team with owner mentality,; but that#39;s far too simplistic. The question is: With which owners does management share its mentality -- the public owners or the owners with holdings in the Chinese entities buried deep inside the company#39;s financial statements?本月初,中国电子商务巨擘阿里巴巴集团(Alibaba Group)申请在美国上市,有望成为美国历史上规模最大的IPO之一。这家公司在招股说明书中称,它的优势之一在于“管理团队有主人翁精神”,但这样的描述过于简单。问题在于:谁和管理层一样具有这样的精神——是公众股东?还是深藏在阿里巴巴财务报表中的国内实体所有者?The question is important because CEO Jack Ma works for Alibaba subsidiaries inside China, as well as the firm#39;s new public shareholders. This is the hidden hook inside all consolidated financial statements. These documents paint a picture of a unified whole, but the many subsidiaries under a holding company umbrella are where the real operations take place. They are also subject to different levels of ownership. Outsiders sometimes own a chunk of equity in subsidiaries, and their assets can be subject to claims of lenders. These details aren#39;t always apparent to investors looking only at the consolidated picture.这个问题很重要,原因是阿里巴巴首席执行官马云既要为阿里巴巴的中国子公司工作,也要也为新的公众股东务。所有合并后财务报表里都隐藏着这样一个陷阱。这些报表描述的是个统一的整体,但控股公司之下的诸多子公司才是真正开展经营活动的实体,而它们的所有权情况各不相同。有时,外部人士持有子公司的多数股份,他们的资产会成为贷款人追索的对象。如果投资者只看合并后的报表,这些细节问题并不总是一目了然。Like many of mainland China#39;s past offerings in the U.S., Alibaba makes use of ;variable interest entities; out of necessity. China permits privately controlled firms in some industries to tap foreign markets by establishing offshore companies permitted to wholly own Chinese companies. Yet it prohibits foreign investments in certain restricted industries, including the Internet. These controlled industries must be owned by Chinese nationals; no foreign investment are allowed.和许多以往赴美国上市的中国大陆公司一样,阿里巴巴不得已采用了可变利益实体(variable interest entities)模式。中国允许某些行业的私营公司通过设立境外公司进入海外市场,这些境外公司可以全资拥有中国境内公司。但一些受限制的领域禁止外资进入,包括互联网行业。在这些受限制行业,公司所有人必须是中国公民,不允许出现外国投资。That#39;s where the mutant accounting comes in, as well as the conflicts between manager-owners, including Ma and public shareholders. The essential work-around for a firm in a restricted industry has been to establish ownership in it by Chinese nationals, while establishing an offshore company that can be publicly listed. Mimic an owner relationship by setting up contracts between the two parties so that the offshore public firm reaps the successes of the Chinese firm -- without actually owning shares in it. Thus, for U.S.accounting purposes, the Chinese firm must be included in the consolidated financial statements of the public firm. In consolidation, the two parties are viewed as one harmonious entity -- even though the management goals for the Chinese firm may be far different than the management goals of the public firm.这就是赴美上市的中国公司采用特殊会计方法的原因,但它也导致了管理层和所有者的矛盾,比如马云和公众股东。对受限制行业的公司来说,主要的解决方法一直是让中国公民掌握所有权,同时设立一家可以上市的境外公司,双方通过订立合同构成所有和被所有关系。这样,境外上市公司就能获得中国公司的经营成果,同时不会真正持有后者的股份。那么,要符合美国会计准则,境外上市公司就必须把中国公司纳入自己的合并后财报。并表后,外界会把双方视为一个统一的整体,即使中国公司管理层的目标可能和境外上市公司管理层的目标大相径庭。This was the corporate template helping power the wave of Chinese IPOs and reverse mergers in the U.S. during the mid-2000s, and it#39;s employed by Alibaba for the China-domiciled operations such as Taobao Marketplace, Alibaba.com. and AliExpress, among others. Ma is among the owners of those China-domiciled companies and also, among the owners of the soon-to-be-public firm.2005年前后,这种模式帮助了大批中国公司在美国上市,或者进行反向收购。阿里巴巴也将这种方法用到了自己在中国境内的业务,比如淘宝网、阿里巴巴网站和阿里巴巴全球速卖通等。马云是这些中国境内公司的所有者之一,同时也是即将出现的境外上市公司所有者中的一员。Yet the ;owner mentality; of one firm -- the one doing business in a regulated industry -- might differ from the owner mentality of the public firm#39;s shareholders. China#39;s laws require a fiduciary duty to a company by its directors or executive officer. Alibaba#39;s directors and executive officers of the variable interest entities, including Ma, must therefore act in good faith and in the best interests of the variable interest entities. At the same time, under Cayman Islands law, Ma has a duty of care and loyalty to public shareholders. That#39;s like asking one man to serve two masters.不过,对于在受限制行业开展经营活动的公司来说,它的“主人翁精神”可能和上市公司股东的主人翁精神存在差异。中国法律要求公司董事或高管承担受托责任。因此,阿里巴巴的董事和该可变利益实体的高管,包括马云在内,必须出于善意按照对可变利益实体最有利的方法行事。同时,按照开曼群岛(Cayman Islands)法律,马云有责任照顾并忠实于上市公司股东。这就形成了一仆二主的局面。Adding to the complexities, as a foreign private issuer, Alibaba can waive some New York Stock Exchange governance requirements. The board composition will not include a majority of independent directors; the board#39;s compensation committee or corporate governance committee will not be composed of only independent directors.同时,作为外国私营发行人,阿里巴巴可以不受纽约券交易所(New York Stock Exchange)某些管理要求的制约,这一点进一步增加了事情的复杂性。独立董事不必在该公司董事会占据多数,薪酬委员会和公司治理委员会成员也不需要都是独立董事。To be sure, Alibaba#39;s variable interest entities account for much less of its consolidated picture than many past Chinese firm IPOs: As of Dec. 31, 2013, they were 17% of the total assets and 11% of the nine months#39; revenues. Investors are attracted to Alibaba for its in-China growth, however -- and that#39;s precisely where the variable interest entities reside. What looks modest today might be an area ripe for conflicts of interest, if investors#39; dreams of growth are to come true.当然,和以往许多赴美上市的中国公司相比,阿里巴巴的可变利益实体在合并后财报中所占的比重要小得多:截至2013年12月31日,该实体占阿里巴巴总资产的17%,占此前9个月收入的11%。阿里巴巴中国业务的成长势头吸引了投资者,但这也正是该可变利益实体所属之地。投资者希望自己的增长憧憬能变为现实,而阿里巴巴出现利益冲突的条件也已经成熟,只是现在这个问题还够不明显。(财富中文网)Jack T. Ciesielski is president of R.G. Associates, Inc., an asset management and research firm in Baltimore that publishes The Analyst#39;s Accounting Observer, a research service for institutional investors.本文作者是巴尔的资产管理及研究公司R.G. Associates总裁,该公司出版的专业期刊《分析师会计观察》旨在为机构投资者提供研究务。 /201405/300119郴州人民医院割包皮手术价格 Taiwanese group Wintek, formerly a major supplier of touchscreens for Apple’s iPhone and iPad, has shuttered two plants in southern China and axed 7,000 jobs, leaving unpaid suppliers to chase debts of Rmb230m (m).台湾胜华科技(Wintek)关闭了中国南方的两家工厂,裁掉了7000员工,并亏欠供应商大约2.3亿元人民币(约合3700万美元)的账款。胜华科技曾是苹果(Apple) iPhone和iPad触摸屏的主要供应商之一。Armed police surrounded the plants in the city of Dongguan as workers collected final pay this week, while suppliers demonstrated in front of the factories. Wintek declined to comment.本周武警包围了这两家设在东莞的工厂。工人们聚集在厂门口讨要工资,供应商也上门来讨债。胜华科技拒绝置评。The company sought insolvency protection in October, filing in Taiwan for a restructuring of more than NT30bn (1m) in debts owed to local and mainland lenders and suppliers. Wintek reported a loss of NTbn for 2013 and a NTbn loss in the first half this year. The Taipei-listed company was once one of the main suppliers for Apple, but placed a bet that failed after Apple selected a rival touchscreen in late 2012.该公司10月在台湾提交了破产保护申请,希望重组超过300亿元新台币(合9.61亿美元)欠台湾和大陆及供应商的债务。胜华科技2013年亏损了100亿元新台币,今年上半年亏损了30亿元新台币。这家台北上市公司曾是苹果的主要供应商之一,但苹果在2012年底选择了竞争对手的触摸屏,致使其押注失败。The episode represents a cautionary tale for high-tech manufacturers in southern China who aspire to being an official Apple supplier.胜华科技的例子给有志成为苹果供应商的华南高科技制造企业敲响了警钟。While Wintek was the largest supplier of touchscreens for the iPhone 4, Apple switched to a different technology in 2012 for its iPhone 5, eliminating much of Apple’s need for Wintek’s technology.虽然该公司曾是iPhone 4最大的触摸屏供应商,但是苹果在2012年为iPhone 5选择了另一种技术,消除了苹果对胜华科技技术的大部分需求。In 2013, Apple then opted for film touch panels in its iPads, rather than the glass touch panels made by Wintek. Apple still lists a Wintek facility in Suzhou, near Shanghai, as a supplier, but not any of its Dongguan plants.2013年,苹果为iPad选择了薄膜触摸屏面板,而不是胜华科技生产的玻璃触摸屏面板。苹果仍将胜华科技设在苏州的一家工厂列为其供应商,但胜华的东莞工厂未被列入供应商名录。Jerry Chen from Shenzhen Laibao Hi-tech, another touchscreen maker, said, such incidents are common “although it did come a bit suddenly with Wintek”.另一家触摸屏制造商——深圳莱宝高科技公司(Shenzhen Laibao Hi-tech)的Jerry Chen表示,这种情况是常见的,“只是在胜华科技的案例中确实有些突然”。“It mostly has to do with the growing competition and lower margins. Before there used to be two to three companies sharing a single order and now there may be as many as 10,” he said.他表示:“这主要与竞争加剧和利润率下滑有关。以往的情况是两、三家公司分享一份订单,现在可能有多达10家厂商分享一份订单。”But he said the plant closures did not necessarily mean Wintek was obsolete, as it still made the leading technology in “on glass solution” (OGS) touchscreens.但他同时也指出,关闭工厂未必意味着胜华科技已经出局,因为它仍掌握着“单玻璃解决方案”(OGS)触摸屏领域的先进技术。Wintek’s shares were suspended in mid-November at NT.83.胜华科技的股票已于11月中旬停牌,最后的收盘价为1.83元新台币。 /201412/348634郴州市妇幼保健院看前列腺炎好吗

郴州桂阳县医院预约郴州市人民医院泌尿外科医师哪个厉害 郴州桂阳县人民医院妇幼保健尿科

郴州安仁县人民医院妇幼保健有泌尿科吗 At dinner with a friend the other night, I mentioned that I was giving a talk this week debunking the idea that we need to grow more food on a large scale so we can “feed the nine billion” — the anticipated global population by 2050.不久前和一位朋友共进晚餐时,我提到自己要在本周发表演讲,揭穿这样一个误解:只有大幅提高粮食产量,才能“填饱90亿人的肚子”——90亿是预计中的2050年全球人口。She looked at me, horrified, and said, “But how are you going to produce enough food to feed the hungry?”她非常错愕地看着我,说道:“但如何才能有足够多的粮食,让饿肚子的人吃饱饭呢?”I suggested she try this exercise: “Put yourself in the poorest place you can think of. Imagine yourself in the Democratic Republic of Congo, for example. Now. Are you hungry? Are you going to go hungry? Are you going to have a problem finding food?”我建议她试着感受一下:假设你呆在你想得出来的最贫穷的地方。比方说,假设你正置身于刚果民主共和国(Democratic Republic of Congo)。那么你感觉饿吗?你将会食不果腹吗?找起食物来会有什么问题吗?The answer, obviously, is “no.” Because she — and almost all of you ing this — would be standing in that country with some bills and a wallet filled with credit cards. And you would go buy yourself something to eat.显然是否定的。因为她——以及几乎所有正在阅读这篇文章的人——置身于那个国家时,都会揣着一些面值为20美元的钞票,以及一个塞满信用卡的钱包。你会自己去买点吃的。The difference between you and the hungry is not production levels; it’s money. There are no hungry people with money; there isn’t a shortage of food, nor is there a distribution problem. There is an I-don’t-have-the-land-and-resources-to-produce-my-own-food, nor-can-I-afford-to-buy-food problem.你和饥饿人口的不同之处不在于生产水平,而在于钱。不存在手里有钱却在饿肚子的人;不存在粮食短缺;也不存在分配问题。真正的问题是,我既没有自行生产粮食所需的土地和资源,也买不起粮食。And poverty and the resulting hunger aren’t matters of bad luck; they are often a result of people buying the property of traditional farmers and displacing them, appropriating their water, energy and mineral resources, and even producing cash crops for export while reducing the people growing the food to menial and hungry laborers on their own land.贫穷以及因贫穷而导致的饥饿不是因为不走运,这一切的源头往往在于:有人攫取了传统农民的土地;占用了他们的水资源、能源和矿藏;他们甚至一边生产经济作物用于出口,一边让粮食生产者在自己的土地上成了卑微、饥饿的劳工。Poverty isn’t the only problem, of course. There is also the virtually unregulated food system that is geared toward making money rather than feeding people. (Look no further than the ethanol mandate or high fructose corn syrup for evidence.)当然了,贫穷并非唯一的问题。另一个麻烦是,当前的粮食体系几乎没有受到任何监管,其目标为赚钱,而非养活人。(乙醇定量生产指令和高果糖玉米糖浆足以明这一点。)If poverty creates hunger, it teams up with the food system to create another form of malnourishment: obesity (and what’s called “hidden hunger,” a lack of micronutrients). If you define “hunger” as malnutrition, and you accept that overweight and obesity are forms of malnutrition as well, than almost half the world is malnourished.贫穷在制造饥饿的同时,还和当前的粮食体系一起制造了另一种形式的营养不良:肥胖(以及所谓的“隐性饥饿”——缺乏某些微量元素)。如果你把“饥饿”界定为营养不良,并且认为超重和肥胖也是营养不良的表现形式,那么世界上几乎半数的人都处于营养不良的状态。The solution to malnourishment isn’t to produce more food. The solution is to eliminate poverty.解决营养不良问题的方法不是生产更多的粮食,而是消除贫困。Look at the most agriculturally productive country in the world: the ed States. Is there hunger here? Yes, quite a bit. We have the highest percentage of hungry people of any developed nation, a rate closer to that of Indonesia than that of Britain.来看看世界上农业生产水平最高的国家:美国。这里有人挨饿吗?有,而且相当多。我们国家的饥饿人口比例是所有发达国家中最高的,更接近印尼,而不是英国。Is there a lack of food? You laugh at that question. It is, as the former Food and Drug Administration commissioner David Kessler likes to call it, “a food carnival.” It’s just that there’s a steep ticket price.美国缺少粮食吗?这是一个让人发笑的问题。就像美国食品药品监督(FDA)前局长戴维·克斯勒(David Kessler)喜欢说的那样,这里简直是在举办“粮食嘉年华”。只不过门票价格太高。A majority of the world is fed by hundreds of millions of small-scale farmers, some of whom are themselves among the hungry. The rest of the hungry are underpaid or unemployed workers. But boosting yields does nothing for them.世界上的大部分人口所需的粮食,是由数亿小农户生产的,有些农民自己也在挨饿。其余的饥饿人口是报酬过低或失业在家的工人。提高产量对他们毫无帮助。So we should not be asking, “How will we feed the world?,” but “How can we help end poverty?” Claiming that increasing yield would feed the poor is like saying that producing more cars or private jets would guarantee that everyone had one.所以我们就别再问“该如何养活世界人口”了,还是问问“该如何终结贫困”吧。主张通过提高产量来养活穷人,与宣称生产出更多汽车或者私人飞机就能做到人手一辆(架)是一回事。And how do we help those who have malnutrition from excess eating? We can help them, and help preserve the earth’s health, if we recognize that the industrial model of food production is neither inevitable nor desirable.我们又该如何帮助因为吃得太多而营养不良的人呢?如果能够认识到粮食生产的工业化模式既非不可避免,也非理想选择,那我们就可以在帮助这些人的同时,帮助维护地球的健康。The best method of farming for most people is probably traditional farming boosted by science. The best method of farming for those in highly productive agricultural societies would be farming made more intelligent and less rapacious. That is, the kind of farming we can learn from people who still have a real relationship with the land and are focused on quality rather than yield. The goal should be food that is green, fair, healthy and affordable.对大部分人而言,最好的耕种方式或许是借助科学知识得到改进的传统农耕方式。对农业生产水平很高的一些地区的人而言,最好的耕种方式则是知识含量更高的、不那么贪得无厌的那种。即,我们可以从依然和土地真正连结在一起、依然关注品质而非产量的人们那里学到的耕作方式。目标应该是产出绿色、优质、健康,而且便宜的食物。It’s not news that the poor need money and justice. If there’s a bright side here, it’s that it might be easier to make the changes required to fix the problems created by industrial agriculture than those created by inequality.穷人需要金钱和公正,这已经不是什么新闻了。如果往好的一面看,那就是解决工业化农业带来的问题可能比解决不公正带来的问题更容易一些。There’s plenty of food. Too much of it is going to feed animals, too much of it is being converted to fuel and too much of it is being wasted.世界上的粮食已经足够多了。多到可以拿很大一部分来饲养动物,可以拿很大一部分来制作燃料,可以拿很大一部分来浪费。We don’t have to increase yield to address any of those issues; we just have to grow food more smartly than with the brute force of industrial methods, and we need to address the circumstances of the poor.我们不必靠提高产量来解决上述任何一个问题,只要摒弃使用蛮力的工业化模式,更巧妙地生产粮食就可以了。我们还需要改善穷人的境遇。Our slogan should not be “let’s feed the world,” but “let’s end poverty.”我们的口号应该是“让我们终结贫困”,而非“让我们养活世界”。 /201411/342268郴州男性生值专科医院郴州东方泌尿专科治疗睾丸炎多少钱

资兴市第一人民医院男科电话
资兴人民中妇幼保健医院男科大夫
郴州检查淋病多少钱久久晚报
郴州东方医院泌尿外科电话
快问中文湖南郴州看男科医院
郴州包皮包茎手术得多少钱
郴州那家医院看男科
郴州割包皮环切费用中医分享郴州市人民医院看前列腺炎好吗
医护对话郴州东方生殖门诊新华时讯
(责任编辑:图王)
 
五大发展理念

文化·娱乐

郴州看前列腺肥大多少钱
郴州市中心医院生殖科排名媒体郴州治疗早泄费用 嘉禾县人民中妇幼保健医院治疗前列腺炎多少钱 [详细]
郴州妇幼保健医院治疗包皮包茎多少钱
郴州资兴市人民医院妇幼保健包皮手术怎么样 光明活动郴州永兴县人民医院妇幼保健男性专科久久社区 [详细]
永兴县治疗阳痿哪家医院最好
郴州东方生植中心任建枝ask解答郴州第四人民医院治疗龟头炎多少钱 郴州哪家医院看男科好 [详细]
郴州包皮手术大概需要多少钱
宜章县治疗睾丸炎多少钱度媒体郴州人民医院做包茎多少钱 百家新闻郴州人民医院南院割包皮多少钱 [详细]

龙江会客厅

郴州人民医院男科医生
郴州市人民医院南院有泌尿科吗 桂东县中医院割包皮多少钱平安专家 [详细]
郴州不育检查
郴州市第一人民医院南院阳痿早泄价格 郴州第一医院男科电话 [详细]
郴州第一医院治疗早泄多少钱
郴州做包皮过长的医院 58面诊湖南省郴州市男科电话养心健康 [详细]
郴州包皮专科医院
千龙养生郴州看皮肤科哪家医院好 资兴人民中妇幼保健医院治疗龟头炎多少钱龙马诊疗郴州人民医院中医生科 [详细]