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淮安/开发区治疗宫颈肥大哪家医院最好的淮安/中山在那儿淮安/市中山医院包皮手术多少钱 Business in the UAE阿联酋商业Improving the desert climate提升沙漠气候A draft companies law in the emirates is a bit disappointing阿联酋的公司法草案不孚众望FOREIGN investment is flooding back, the malls are filling with shoppers and deals are being struck: business in the ed Arab Emirates is booming once again. The IMF this month upgraded its forecast for the emirates economic growth in 2014 from 3.9% to 4.4%.外国投资如潮水席卷而来,商场里顾客肩接踵交易量激增:阿联酋的商业再次繁荣,国际货币基金组织对阿联酋2014年经济增长的预算从3.9%上调到4.4%。As memories of the crisis recede, companies are remembering the reasons that make the emirates attractive. The high income of the population, 84% of whom are expatriates, is one. Geography is another. The country is conveniently located between Europe and Asia, with two world-class airlines, Emirates and Etihad.随着金融危机的记忆消退,很多公司正慢慢记住让阿联酋有如此吸引力的原因:一方面源于人口的高收入,其中84%是外籍人士。另一方面是阿联酋地处亚欧之间的地理位置,拥有两个世界级的航空公司—阿联酋航空和阿提哈德航空。The UAE has done a lot to make life easy for firms, keeping paperwork to a minimum and moving much of it online. It comes 23rd out of 189 economies in the World Banks latest ranking for the ease of doing business, the highest in a region that has seen a tumultuous few years. It takes only eight days to set up a business, three fewer than the average for the OECD, a club of mostly rich states. “Two years ago Id have said the UAE does well relative to the region,” says Habib al-Mulla of the Dubai office of Baker amp; McKenzie, a law firm. “Today Id say it globally, too.”阿联酋在为让企业生活方便上做了很多的事情,比如文书工作在线以保持最小化移动。 阿联酋在世界最新的189个经济体的商业排行榜上名列第23位,成为混乱的几年里在该地区中最高的。只需八天的时间,阿联酋就能够成立一个企业,用时平均比作为大多数富裕国家的俱乐部的经合的成员国少三倍。“两年前我会说阿联酋是一个相对的区域。”迪拜的一个法律公Baker amp; McKenzie的办公室人员Habib al-Mulla说,“而今天,我要说它一样是全球化的”On April 13th the countrys president, Sheikh Khalifa bin Zayed al-Nahyan, signed into law a measure to promote smaller firms by giving them greater access to official contracts and loans. Yet businesspeople are disappointed by a draft of a broader companies law, which is expected to be sanctioned soon. The bill fails to solve the two big problems hampering business in the emirates. First is the lack of a proper insolvency regime that makes clear the duties of a firms directors and the rights of its creditors if it hits financial trouble. Despite its high overall rating, the UAE comes 101st on this score in the World Banks ratings. Such minor matters as being late paying a phone bill may be treated as criminal offences rather than civil matters; businessmen tell tales of colleagues going to the airport only to be told they are banned from travelling.四月十三日,国家总统哈利法·本·扎耶德·阿勒纳哈扬,签署相关法律文件,一个重要举措即通过给予更多的官方合同贷款来促进小型企业的发展。然而,商人们对一个预计将很快批准的公司法草案普遍感到失望。货币未能解决的两大问题阻碍了阿联酋的业务发展。首先是一个一旦公司陷入财务困境,能够明确公司董事义务和债权人权利的合适的破产制度。尽管它的总评价较高,但这件事上阿联酋在世界的排行第101。诸如此类的小事,比如延期付电话账单可能被视为刑事犯罪而非民事;比如商人告诉同事去机场,却被告知他们被禁止旅行的故事。The second issue the proposed legislation leaves untouched is foreign ownership. International businesses that set up local limited-liability companies, as most do, can own only 49% of them, and thus must find trustworthy local partners. Dubai has created several “free” zones, where full foreign ownership is allowed, but the other emirates have been slow to follow. Analysts reckon that full liberalisation of ownership would attract more businesses.第二个是立法留下不变的外国所有权的问题。国际企业建立在阿联酋设立有限责任公司,无论做多少,都只能拥有公司百分之四十九的份额,因此,企业必须在当地寻找可靠的合作伙伴。迪拜创造了几个允许全外资所有权的“免费”地带,但其他酋长国照做的速度却很缓慢。分析师们认为,企业所有权的全面开放将会吸引更多的企业。Investor protection is another worry. The UAE has made progress: its courts tend to recognise the decisions of foreign arbitral tribunals. But enforcing contracts can be tricky, and the new law does not help much. Its biggest potential benefit is its lowering of the percentage that companies must float in an IPO from 55% to 30%. This should encourage more family-owned firms, hitherto worried about losing control, to raise capital to expand.投资者保护是另一个迫在眉睫的问题。阿联酋已取得的进步:其法院倾向于承认外国仲裁法庭的决定。然而,合同的执行却是棘手的,并且新法律对此并没有多大的帮助。其最大的潜在的好处是它降低了公司IPO指数必须浮动在55%到30%之间百分比的。这将给更多一直担心因为提高资本扩大规模而使的公司失控的的家族企业以信心。Further legislation on insolvency and foreign ownership is promised. But when things go well in the Gulf, as they now are, the authorities tend to lose interest in reform. Still, businessmen agree that the UAEs advantages far outweigh its handicaps. Fadi Malas, the boss of Just Falafel, a local fast-food operator, says it is ideal not just as a place to do business but as a springboard for expanding across the region and beyond:plans are in hand for the chain, currently 55 outlets, to grow to more than 900 worldwide. Like the Lebanese-British Mr Malas, entrepreneurs choose the UAE over neighbouring countries not least because it has both electricity and stability—two things other places sorely lack.当局在关于破产和外国所有权进一步的立法问题上给出了承诺。但当事情顺利发展的时候,当局却失去了改革的兴趣。总是如此,在商人们的心中,阿联酋的优点远远大于它给的障碍。一位当地的快餐店经营者,ust Falafel的老板Fadi Malas说,阿联酋不仅是一个做生意的好地方,还是一个可以扩展到整个地区甚至地区以外的跳板:他计划的产业链条是,目前55家店成长到超过全球900家的数量。像黎巴嫩籍英国人Malas先生一样,企业家们选择在众多邻国中选择阿联酋,至少是看中了其他国家和地区所缺乏的电力资源和稳定的环境。 /201404/291437涟水县人民医院怎么样

淮安/市淮阴医院治疗膀胱炎多少钱金湖县治疗月经不调多少钱 Governing partnerships管理合伙人制Electing the boss选举新老板Deloitte prepares to vote for a new CEO德勤准备选举新任CEOEVER since the inception of the corporation, the “principal-agent” problem has bedevilled shareholders. The partnership structure that prevails at consulting, accounting and law firms is supposedly free of the risk of executives acting in their own interest at the ownersexpense. As the businesses belong to the employees, the incentives of managers and proprietors should be aligned. But leaders there must pay greater heed to the views of their worker-shareholders than do corporate bosses, who need only answer to boards selected by proxy votes that are rarely contested, and can simply issue orders to staff.自公司成立以来,“委托代理”问题一直困扰着股东们。这种合伙制结构在咨询公司、会计师事务所和法律公司当中非常盛行,它被认为能够避免这样一种风险,即高管用所有者的资金从事跟自己利益相关的活动。虽然公司业务是由雇员经手,但是管理者的目标应该与企业所有者的利益一致。但领导人必须更加注意他们的同时也生为公司股东的员工们的意见,而不是公司老板们,因为他们只需要向精选出来并很少提出质疑的董事会回答问题、只需要简单地命令员工就行了。This distinction is never more apparent than when the head of a partnership steps down. They will be dusting off the ballot boxes at Deloitte, the biggest of the “Big Four” global accounting firms. On August 15th Joe Echevarria, the boss of the American arm, said he would be leaving the firm. Rather than summon an executive-search agency to do some discreet recruiting, Deloitte will hold a leadership election.然而当其中一位合伙人下台时,这样的差别对待就更加明显了。他们将准备在德勤重新使用投票选举。8月15日,德勤美国CEO乔埃切瓦里,说他要离开公司。此次,德勤决定举行领导人选举而不是通过猎头谨慎招聘来产生新任CEO。The firm does not disclose the mechanics of the process. But most partnerships form a nomination committee on their executive boards to assess candidates on both their visions for the firm and how much support they command from peers. After a series of informal consultations with fellow partners, the committee delicately advises likely losers to bow out gracefully. If these “soundings” yield a clear-cut heir apparent, the firm may proceed straight to a coronation vote where the new leader is rubber-stamped.虽然德勤没有披露选举过程中的机制,但大多数采用合伙制的企业都会在董事会形成一个提名委员会,通过对公司未来的计划以及同行持率等指标来评估候选人。在与合作伙伴进行一系列非正式磋商之后,委员会委婉地建议可能的失败者退出竞选。如果这些“声音”能够产生一个明确的候选人,那么公司可以不再进行评估和审核,而直接授权这位候选人。If there are a few strong contenders, the process starts to resemble a political campaign. Candidates often write manifestos outlining their plans, and occasionally address the electorate at annual partnersmeetings. Behind the scenes, horse-trading abounds, as the candidates promise juicy posts to influential partners who can deliver a block of support from colleagues. Each partner usually gets one vote, regardless of their equity stake.如果竞选中出现了多个强有力的竞争者,这个竞选过程就开始变得像一个政治运动。候选人经常写下竞选宣言提出他们的计划,偶尔也会在每年的合作人会议上强调选举事宜。但是在幕后,交易比比皆是,因为候选人会向具有影响力的能带来同事持的合伙人承诺以丰厚的回报。每个合伙人无论股权多少都只能投一票。The race to succeed Mr Echevarria is likely to be hotly contested. Under his stewardship since 2011, Deloitte has grown impressively. In the first two years of his term, revenues at its American arm rose from .9 billion to .9 billion. The other members of the Big Four—EY, PwC and KPMG—sold their consulting arms after the Enron scandal and have since had to rebuild them from scratch. Deloitte stayed in consulting and Mr Echevarria has pushed that side of the business.想要从埃切瓦里先生手里拿下接力棒也不是件容易的事。自2011以来,在他的领导下,德勤的业绩是非常惊人的。在他任期的前两年,其所在的美国分部收入从119亿美元上升到139亿美元。而四大的其他成员,安永、普华永道和毕马威,现在不得不重新建立他们在安然事件中出售的咨询分。德勤仍然保持着咨询业务,这也是埃切瓦里先生努力的方向。Since consultings profit margins are fatter than for auditing, Mr Echevarrias strategy has surely inflated partnerspaypackets. But it carries a greater risk of conflicts of interest, given the temptation for accounting firms to cut their clients slack on audits and compliance work in order to retain lucrative consulting business. On August 18th New Yorks regulators fined PwC m for watering down a report on sanctions-busting transactions with Iran at a Japanese bank; they punished Deloitte for a similar violation last year. The leaders of the Big Four have customarily come from the auditing side. If Deloittes partners vote for a consultant, it will leave little doubt that the firms roots in bean counting are being left further behind.由于咨询的利润率比审计要高,埃切瓦里先生的策略肯定已经让合伙人的荷包膨胀了许多。但同时,考虑到如果要保持咨询业务的丰厚利润,它就需要削减审计和合规业务的客户,因此德勤也面临着更大的利益冲突的风险。8月18日,纽约监管机构因为普华永道淡化了日本违反制裁伊朗禁令的报告而对其处以2500万美元的罚款;他们在去年也对德勤类似的违规行为做出了惩罚。四大的领导人通常来自审计方。如果德勤合伙人投票给咨询顾问,那它就是毫无疑问地向外界表示,该公司的审计业务会落得更远。 /201408/324725淮安/一院妇科预约

淮安/中山医院做照影哪家医院吗? Puck is about to became a mother for the 8th time.帕克已经做了8次妈妈了。The labor could take several more hours.这种行为会持续好几个小时。With the light fading, a team reluctantly head back to base.夜幕降临,小队回到了基地。No one knows where dolphins go to have their calves,没人知道海豚会在哪里分娩,but that night, somewhere in the bay, Puck gives birth.但晚上,在鲨鱼湾的某个地方,帕克会生下小宝宝。The beaches family have a new arrival, Pucks precious 8th calf is a boy named Semu. 比奇家庭有了新成员,帕克有了第8个孩子,莎木。No more than a few hours old, the baby instinctively shadows his mums every move.刚出生几个小时,小海豚就本能的知道躲在妈妈的怀抱里。Semu calls continuously to her as if to say,Im here,Im here.莎木不断的呼唤妈妈,好像在说,我在这里,我在这里。201405/297271淮安/区医院预约楚州区妇保院好不好



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