2019年10月19日 23:14:58|来源:国际在线|编辑:39中文
Business商业报道Religious tourism宗教旅游业Pennies from heaven来自天堂的便士Pilgrimages are a big business—and getting bigger朝拜活动内含巨大商机-而且前景持续变好MECCANS say they do not need agriculture, for God has given them the pilgrimage as their annual crop.这就是那条路,我相信麦加人说他们不需要农业,因为神已将朝圣之行当作他们一年的作物。Millions of Muslims are now setting out to take part in this years haj, a trek to Islams holiest site, in Saudi Arabia.几百万穆斯林现正开始了艰苦跋涉,去沙特阿拉伯的伊斯兰圣地麦加朝圣。The haj, which all Muslims aspire to do at least once in their lifetimes, now brings in 16.5 billion, around 3% of Saudi GDP.所有穆斯林们渴望在他们一生中至少实现一次的麦加朝圣占沙特的GDP约3%,也就是165亿美元。Jerusalem, a holy city for all three Abrahamic religions, also draws crowds of pilgrims, and huge numbers of Shia Muslims visit shrines in Iraq.作为三个亚伯拉罕教圣地的耶路撒冷,也吸引了成群结队的朝圣者,还有大量的什叶派穆斯林去参观位于伊拉克的神龛。The UNs World Tourism Organisation estimates that over 300m people go on pilgrimages each year. Countless others visit shrines or sacred places.联合国世界旅游组织分析每年有超过3亿人进行超生活动。无数的游客直接参观神龛和圣地。 The numbers are increasing because the Middle Easts growing middle class means more tourists, three-quarters of whom travel within the region.因中东中产阶级不断扩大而增加的人数意味着更多的游客,四分之三的游客是宗教式的旅行。Abundant tumult is less likely to deter those travelling for religious reasons than ordinary tourists.相对于普通游客,再多的骚乱也不太可能打消那些为了宗教原因去旅行游客的念头。Shia pilgrims still flock toKarbalaand Najaf inIraq, despite the threat of bombs.什叶派朝圣者不顾炸弹的威胁仍聚集到伊拉克的卡尔巴拉和纳贾夫。The person who sees their holiday as a cultural experience will be put off by bad security, but the believer will not, says Kevin Wright, an observer of new tourist markets.那些被危险吓走的人只是把他们的假期看做一次文化体验,而信仰者们不会信旅游市场观察员Kevin Wright说。Faith-based tourism in the region dates back to Moses leading his people through Sinai with God as their tour guide, jokes Peter Tarlow, a travel consultant who is also a rabbi.宗教里以信念为基础的旅行可追溯到西在上帝的指引下带领他的人民通过西奈半岛,犹太教律法专家顾问Peter Tarlow开玩笑说。In medieval times Venetian traders took Europeans on trips to theHoly Land.Israelhas long promoted religious tourism.在中世纪,商人就把欧洲人带到了前往圣地的路上。Yet most countries have been slow to profit from their religious sites.以色列早就发展了宗教旅游业。现在大多数国家慢慢开始在宗教景点上盈利。One exception is the haj, which has both expanded and gone upmarket.唯一的例外就是麦加朝圣,它既扩大了高端市场也流失了高端市场。Oil wealth and a rising identification with Islam have made it a huge moneymaker.石油财富和对伊斯兰教的同情感的提升都使它成为巨大的赚钱机器。Posh hotel chains have piled into Mecca, including Raffles, which in 2010 opened the spa-equipped Makkah Palace.高档酒店链已经充斥麦加,其中包括Raffles在2010年开了带有温泉浴场的Makkah Palace。Souvenir shops do such a roaring trade that some only bother to open during the haj.纪念品商店也大肆扩展了贸易,甚至游侠只在麦加朝圣时营业。Travel firms in the tourists home countries do nicely too.旅行者家里的旅行电影也做得很精美。InEgypt packages cost up to 80,000 Egyptian pounds, according to Reda Dunia, who runs a travel agency inCairo.根据开罗旅行社Reda Dunia的数据,开罗旅游套餐价格高达80,000欧元。Some pilgrims grumble about the rising cost of performing their religious duty. Airlines and hotels put up their prices during religious holidays.一些朝圣者抱怨旅行宗教职责时花销上涨。Nevertheless, says Mr Dunia, Muslims often save for years for their haj, so most of them are willing to spend money on the experience.航空公司和酒店在宗教节日时上涨他们的价格。而Dunia却说,穆斯林们经常为了麦加朝圣而存几年的钱,因此他们中大多数愿意在这体验上花钱。Some tour operators now offer packages that include leisure pursuits alongside the religion.一些旅行社现在提供包括与宗教擦边的闲暇旅游套餐。This helps to boost the price tag and might also persuade agnostics and atheists to visit holy sites just for the cultural experience.这就助涨了价格标签,也可能会吸引一无所知的人和无神论者为了文化经历去参观圣地。Countries lacking their own religious landmarks are now trying to create them.缺少自己宗教标志的国家正在尝试创造他们。In June Dubais authorities announced plans to build a Holy Koran theme park, with walls depicting stories from the Koran and a garden of plants mentioned in it.六月,迪拜官方宣布计划建立期可兰经圣地主题公园,墙上描绘可兰经里的故事和里面提到的花园里的植物。Dubaiis betting that the pious are as profitable as the shoppers and fun-seekers that it currently attracts.迪拜正豪赌着虔诚信徒们会像消费者和寻欢者们被它吸引的那样为它盈利。 /201310/260491

Finance and Economics;Walter Schloss; Death of a non-salesman;财经;沃尔特·施洛斯;他不是一个推销员;The passing of a truly contrarian investor;一位真正的逆向投资者离世;Walter Schloss was never a face on financial television programmes. Nor was he known for marketing his skills to investors (he was indifferent to collecting clients and only 92 managed to sign on). His death last month, at the age of 95, garnered little public comment but among a certain crowd it meant the loss of a mind that was courageous, independent and utterly distinct from much of modern finance.沃尔特·施洛斯既不是财经类电视节目中常常出现的名人,也不是靠教授投资技巧而出名(他并不关心有多少顾客,所以只有92人真正和他签约)。他与上个月去世,享年95岁,他的死并没引起公众注意,但是在特定的领域里,他的死意味着一种勇敢、独立、与现代金融学的很多东西完全不同的一种思想的流逝。Mr Schloss was part of a small group who worked with Benjamin Graham, a Columbia Business School professor whose most famous disciple is Warren Buffett. Mr Schloss did not spend time tailing corporate managers. His research team doubled in size when his son joined. He favoured discarded “cigar butt” stocks that could be swept off the floor. Often, they werent worth much but they sold for far less.施洛斯先生是少数曾经和本杰明·格雷厄姆共事的人之一。格雷厄姆是哥伦比亚商学院教授,他最有名的一个学徒名叫沃伦·巴菲特。施洛斯没有花时间去纠缠公司的经理们。在他的儿子加入后,他的研究组扩大了一倍。他偏爱被遗弃的满地都是的“雪茄屁股”股票。它们通常不值多少钱,但是价格远低于其他股票。As for high-flying shares, he was not afraid to go short. During the late 1990s, when a “new era” caused many people to throw out any normal valuation measures as hopelessly obsolete, Mr Schloss stayed firm and bet against some of the most popular and inflated names.对于高价股票,他从不担心会卖空。20世纪90年代末,当一个“新的纪元”使许多人把所有正常的评估措施当做过时的废品扔掉时,施洛斯仍坚定不移,并打赌,某些热门的、价格飞涨的品种也有下跌的时候。In part, he could do so because of a famously frugal cost structure. In part, he was protected by an extraordinary long-term record. When he ceased managing money for outsiders, his returns were reported to have averaged 16% annually, six percentage points higher than the market. He had other tactics, too. In 1999, when his portfolio was composed of everything no one wanted, he was asked how, even if his own convictions were unshaken, he could ensure that his investors stuck with him. Being a true contrarian required just one rule, he said: “Never tell a client what they own.”他这样做一方面依据的是著名的节约成本结构。另一方面则是那段非同寻常的长时期记录帮助了他。据报道称,停止为一些门外汉理财后,他的收益已经达到了年均16%,比市场回报率高出六个百分点。除此之外,他还有另外一些策略。1999年,他的券投资组合中全是没人要的股票,有人问他,即使拥有坚定信念,他是如何确保投资者对他的持。他说道,作为一个真正的逆向投资者只要具备一条:“不要告诉自己的客户他们拥有什么样的股票。” /201307/247122

Company accounts公司账目Truthful top lines真实的头条New global rules aim to make it harder for firms to fib about their revenues新的国际规则致力于让公司收入造假变得更加艰难WHEN companies should recognise revenues on their books is one of the most contentious and consequential issues in the staid profession of accounting. For simple sales of goods the timing is usually straightforward, but in the areas of services and long-term contracts it gets murky fast. Companies may manipulate the “top line” of their accounts—their revenues—say, by booking sales they are not yet sure of (to boost their reported profits) or not booking sales that they are certain of.公司应当认识到其报表上所列载的收入项在有着固定准则的专业会计上是最容易引起争议以及一系列问题内容之一。就简单的商品销售而言,其时间的记录是简单的明了的,但是在务以及长期合同领域,记录的问题就变得模糊而复杂。公司有可能会巧妙的操纵他们账目上的“头条”—即收入—也就是说,将那些还未最终确定的订单以及那些他们肯定不会有的订单,列为收入项。In Britain the controversy surfaced again after HPs takeover of Autonomy in 2011. The American firm later took a big write-down on its purchase, blaming it in part on the British software firm having pumped up its reported revenues by counting expected subscription fees as current sales .在英国,在2011年惠普收购Autonomy之后,争议再一次的浮出水面。美国公司随后将收购的账面价值故意调低,指责英国的软件公司在一定程度上通过将预期的会员费用当成当期销售收入入账以达到通过虚增收入来美化其账目的目的。Revenue recognition is perhaps the biggest headache for investors trying to compare companies in different countries. The GAAP standard used in the ed States is Byzantine, with more than 100 different protocols for various permutations of transactions and industries, whereas the IFRS rules applied in most of the rest of the world offer only broad guidance.收入确认可能投资者试图比较公司不同的账目时最令他们头疼的事情。在美国,一般公认会计准则是拜占庭式的,这项准则针对各行各业的不同事物的之间的穿插交易制定了100多项的错综复杂的条款,与此同时世界其他地方所用的国际财务报告准则却仅仅是提供了广泛的直到。Following 12 years of consultation, on May 28th the boards that control the two accounting systems released a new joint standard they hope will put these issues to rest. Scheduled to take effect in 2017, it represents a neat middle ground, adopting the IFRSs principle of one size to fit all industries, but with GAAP-style clarity. It spells out how companies will have to break down sales contracts into their component obligations and allocate the total value among them, estimating the worth of any variable fees they expect, like performance bonuses. Firms will then recognise the revenue assigned to each individual element as it is completed.经过十二年的协商之后,在5月28日控制两个会计系统的委员会发布出了一个新的联合标准他们希望可以用来解决这些问题。这个标准计划将于2017年生效,它描绘了一个干净的中间地带,采纳了国际财务报告准则的统一标准来适应各行各业,但是会像一般公认会计原则那样清楚明了。它阐述了公司应当怎样将销售合同分解为义务的组成和并且如何将总值分配其间,如何预估他们所期望的各种可变费用诸如绩效奖金等费用的价值。公司也将承认这些已经完成的被分配到每个单元的收入。The biggest impact will be felt in industries that rely on bundled product-plus-service contracts, such as software and telecoms. In the 1990s Microsoft was accused of “cookie-jar accounting”, holding back revenue so as to recognise it during weak quarters, to smooth its reported earnings. The Securities and Exchange Commission filed an administrative action against the company that was later settled. Some rival software firms took the opposite approach, booking all the proceeds from sales immediately, even if they were required to offer support or upgrades in the future.这对于那些产品及务捆绑的行业而言影响似乎是最大的,例如软件以及电信行业。在二十世纪就是年代的时候微软公司曾因“饼干罐会计”而被指控,即隐藏收入以供于在收入较弱的季度确认来美化其账面上的收入。美国券交易委员会对于这些曾被行政裁定但最终都得以解决的公司留有底案。一些敌对的软件公司则选择了相反的途径,立即将所有的订单转化为收益,即使他们要在将来提供后续的持或者升级。Regulators responded by bringing in the highly prescriptive accounting standards that software firms rue to this day, which make it hard to offer customers tailored packages of discounts and upgrades without falling foul of the rules. The abolition of such industry-specific rules should give software firms more flexibility to negotiate contracts. Mobile-phone operators will henceforth book the stand-alone value of handsets upfront, even when they are providing these free as part of a bundled contract. Verizon, Americas largest mobile operator, estimates that under the new model its wireless divisions reported profit margin would have been six to nine percentage points higher in 2011.监管机构的反应是将高度规范的会计准则引入这个行业,这使得软件公司至今都追悔莫及,因为这使得公司很难裁定是否打包提供给客户的折扣以及升级是否有触犯规则。特定行业规则的废除能够给予软件公司最大的灵活性来谈判合同。电话运营商自此以后会将手机前期的预付费用入账为一部分独立的价值,即使当他们把这些作为免费的捆绑合同的一部分。威瑞森,美国最大的移动通信公司,估计到在新的模式下其无线业务的利润率的报告将会比2011年时高出六到九个百分点。For investors in America, the risk of switching from the rigid “rules-based” GAAP method to the IFRSs “principles-based” approach is that unscrupulous companies will enjoy more leeway to mislead them. The new system tries to compensate for this flexibility by beefing up disclosure requirements: footnotes to financial statements will have to give detailed information about sales arrangements, so that ers can assess any questionable judgment calls.对于在美国的投资者而言,从严格的以“规则为导向”的一般公认会计原则方法而转向国际财务报告准则的“原则为导向”的处理方法便是打开了风险的开关,并且这样做是不道德的,因为公司会有更多发挥的余地来用以误导投资者。新体制试图通过增强披露弥要求来补这种灵活性,财务报表附注必须披露销售安排的细节信息,以便于读者可以评估任何可疑的问题。The creation of a global rule on revenues is the biggest success yet in a decades-long effort to standardise company accounts worldwide. It may not prevent the next Enron, but it will make it easier for investors to judge companies, while helping multinationals cut compliance costs.全球收入会计准则的创立是经过数十年的努力将世界范围内的公司账目标准化的最大的成功。这并不能阻止下一个安然公司(财务作家),但这会使得投资者更加容易的评判一个公司,同时也有助于帮助跨国公司减少合规成本。 /201406/305945

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