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吉安去痣费用吉安保仕柏丽整形医院玻尿酸隆鼻多少钱HIRADO, Japan — Tax breaks come in many forms. Charitable gifts. Health care expenses. Mortgage interest payments.日本平户市——税收优惠政策有各种各样的形式。比如慈善礼品、医疗费用和抵押贷款的利息付。In this small fishing village, they come in a cooler.在这座小渔村,则是装在冰盒里送出的。It is part of the great tax giveaway happening across Japan.它是日本各地正在实施的大规模减税的一部分。Taxpayers who donate money to Hirado get a nice deduction and a shipment of slipper lobsters, spiral-shelled mollusks and oysters.给平户市捐钱的纳税人能够享受到不错的减免政策,还能得到琵琶虾、螺类和牡蛎。Don’t like seafood? Hirado has hundreds of other thank-you gifts, like a monthly vegetable delivery, a fold-up electric bike or a wedding photo shoot with formal wear and hotel stay included.不喜欢海鲜?平户另外还准备了数百种答谢礼物,比如每月递送的蔬菜、折叠式电动自行车,或者包含正装和酒店住宿的婚纱摄影。Donors — 36,000 in one year — now outnumber residents.目前,捐赠者人数已经超过了居民,一年内达到3.6万人。“I think of them as neo-citizens,” said Hirado’s mayor, Naruhiko Kuroda.平户市市长黑田稔彦(Naruhiko Kuroda,音)说,“我视他们为新市民。”Exploiting a quirk in the country’s tax system, scores of towns with dwindling populations are supplementing revenue by courting outside donors. The result is a sort of adopt-a-forest program for rural communities — albeit one where the forest reciprocates with gifts.数十座人口不断减少的城镇,正在利用日本税收系统的一个特点,通过招揽外部捐赠者增加收益。结果就产生了某种针对农村社区的认领树木项目——只不过这里代替树木的是礼品。Local governments are offering things as diverse as marbled Wagyu beef and hot-spring vacations. Last month one city in central Japan, Bizen, attracted 56 million yen with a deal on tablet computers.当地政府提供了多种多样的东西,其中包括有大理石般色纹理的神户牛肉和温泉度假游。上个月,位于日本中部的城市备前用平板电脑吸引了5600万日元(约合281万元人民币)。The tablets were available for a donation of 100,000 yen, or about 0. After the tax rebate, the cost to donors was just 2,000 yen.只要捐助10万日元,就可获得平板电脑。减税之后,捐助者的花费仅为2000日元。This year, Japan sweetened the tax benefits. The government views it as a way of addressing stubborn wealth disparities between cities and the countryside.今年,日本加大了税收优惠的力度。政府将其视为应对令人头疼的城乡财富差异的一种方式。Critics, though, say the system has come untethered from its initial purpose, which was to allow city dwellers to support their ancestral towns. The system is known as furusato nozei, or “hometown taxation.” But there is no requirement that donors have any connection to the places, and today few actually do.不过,批评人士称,这套名为“故乡税”(furusato nozei)制度已经偏离了最初目的,即让城市居民为他们的家乡提供持。但是,政府不要求捐赠者与受捐赠的地方有任何关系,而且目前很少有人真的与这些地方有关。The cost of thank-you gifts is also rising steadily as local governments compete to attract patrons — leaving less to spend on civic projects. Urban areas, where most donors live, end up bearing the cost, according to Takero Doi, a professor at Keio University, since donors’ tax write-offs subtract from other cities’ revenue. “Ultimately, it’s a zero-sum game.”在地方政府争相吸引捐款者的同时,礼品的成本也在不断上升,这导致了市政工程出的减少。庆应义塾大学(Keio University)教授土居丈朗(Takero Doi)说,捐款的成本最终由大多数捐款者生活的城市地区承担,由于对捐款者的减税会导致其他城市的收入减少,“这终究是一场零和弈。”Playing the game has been a boon for Hirado.但这场弈却让平户市受益无穷。The town’s heyday was four centuries ago, when it was a bustling trading hub that drew cloth and silver merchants from as far away as Europe. Today it has a cluster of aging tourist hotels, built by overly hopeful developers in the 1970s and ’80s, that sit mostly empty. The population has dropped by half since the 1950s.这座城市的最鼎盛时期是在四个世纪前,它当时是一座繁忙的贸易中心,吸引着远及欧洲的布料和银器商人。如今,这座城市里还有大量老旧的旅游酒店,它们都是上世纪70和80年代的开发商盲目乐观的结果,目前几乎闲置。自从上世纪50年代以来,平户市的人口已经减少了一半。While Hirado began accepting donations soon after the program began in 2008, it only recently started to earn serious money. Taking cues from online shopping, it set up a website where donors can choose gifts and a point system to claim rewards. It takes a donation of 10,000 yen, or , to get the seafood delivery.平户市在2008年项目启动之后就开始接受捐款了,但直到最近才收到一些大笔的捐赠。受到网络购物的启发,平户市设立了一个网站和积分系统,捐款者可以在网站上选择礼物,并通过积分系统要求获得奖励。捐款达1万日元就可以获赠海鲜礼包。The town earned 1.46 billion yen in donations in its latest fiscal year, which ended in March, or about million — 7 percent of its annual budget. That was the most of any local government in Japan.这座城市在3月份结束的最新财年获得了14.6亿日元的捐款,相当于年度预算的7%,这个数字居日本各地方政府之首。Some taxpayers are enjoying a windfall, too.一些纳税人也尝到了甜头。“My wife saw something about it on TV and said it would be a good way to save on taxes,” said Shigeki Kanamori, a wealthy real estate developer in Tokyo.“我妻子在电视上看到的,她说这是节约税费的好办法,”富裕的东京房地产开发商金森茂树(Shigeki Kanamori,音)说。Mr. Kanamori gave 3 million yen, or ,000, to a total of about 200 municipalities. In return, he received gifts worth roughly half that amount. Out of pocket, the haul cost him just 2,000 yen, about the price of lunch at a Tokyo restaurant.金森茂树向大约200个地方捐了300万日元。作为回报,他获得了价值相当于这个数额一半的礼物。最后算下来,这些东西总共花了他2000日元,相当于在东京的餐厅吃一顿午餐。“My biggest problem is that my refrigerator’s full,” he said. He has written a book about where to find the best deals.“我最大的问题是冰箱满了,”金森茂树说。他还写了本书,介绍怎样找到最划算的捐赠项目。Mr. Kanamori expects to do even better this year. The government doubled the upper limit on tax deductions on April 1, to 20 percent of the value of the donor’s municipal tax bill. That, combined with increasingly assertive soliciting, could spur a big increase in donations, which hit 14 billion yen nationwide last year, about 3 million.金森茂树估计今年的情况还会更好。4月1日,政府把税收减免的上限提高了一倍,增至捐赠者市政税务账单价值的20%。再加上越来越坚定的索捐呼声,可能会推动捐款数额的大幅度增加。去年,全国的捐款数额达到了140亿日元。Some are concerned that the escalating extravagance of the thank-you gifts could hurt public support for the initiative.有人担心,越来越昂贵的答谢礼物会损害公众对这项政策的持。“We want this to be a permanent fixture of the tax system, not just a kind of short-lived festival,” said Mr. Kuroda, the Hirado mayor. “I’m happy about our success, but I’m also worried.”“我们希望它能成为税收制度的一个固定部分,而不仅仅是一个短期计划,”平户市市长黑田稔彦说。“我对我们的成功感到高兴,但我同时也很担心。”Hirado’s gifts cost the city a little less than half the money it receives, Mr. Kuroda said. All are from local producers, he said, for an additional economic boost.黑田稔彦说,平户市的礼物所用的花费,略低于它所获得的资金的一半。他说,这些礼物均由当地生产商提供,从而能额外促进经济发展。But some towns are pouring 70 or 80 percent of the value of donations back into thank-you gifts, and are less focused on using local goods. The Ministry of Internal Affairs, which supervises local governments, recently issued a directive calling for “self-restraint” in the selection of gifts.但是,有些城镇把所获捐赠的70%或80%都用在了答谢礼物上,而且也不太坚持使用当地商品。管理地方政府的总务省(Ministry of Internal Affairs and Communications)近日发布了一项命令,呼吁各政府在挑选礼物时进行“自律”。Defenders of the system say its merits more than make up for its flaws.该制度的维护者称,它的好处足以弥补其缺陷。Japan’s regions aly depend heavily on outside subsidies — like revenue transfers from the central government, farm supports and public spending on rural roads and bridges. Much of the money is opaquely handled and poorly spent, experts say.日本的一些地区已经十分依赖外部的补贴——比如中央政府下拨的资金、农业补贴,以及农村用于修建道路和桥梁的公共出。专家称,很大一部分钱是暗箱操作,而且没有妥善出。In contrast, furusato nozei is more personal and transparent, according to supporters. Recipients provide a list of proposed uses for donors’ money upfront and let them choose which ones to pay for. Hideo Kishimoto, the mayor of Genkai, said the competition it fostered was healthy and was spurring local innovation.持者说,相比之下,“故乡税”更加个性化和透明。接收者列出一个如何使用捐款的项目清单,让捐款者自己选择为哪项用途投钱。玄海町长岸本英雄(Hideo Kishimoto)说,它所引发的竞争是有益的,激发了当地的创新。“It’s like crowdfunding,” he said. Popular causes include child care subsidies and computers for local schools.“这就像是众筹,”他说。受欢迎的项目包括保育补贴和为当地中小学购置电脑。Takayuki Fukuoka, an asparagus farmer in Hirado, said he was earning about 30 percent of his income from gift requests. He said he hoped the program would open farmers’ eyes to new ways of marketing their produce, instead of relying on the monopolistic wholesale system that dominates Japanese agriculture.在平户种植芦笋的农民福冈孝行(Takayuki Fukuoka,音)说,他30%的收入来自赠送答谢礼物产生的需求。他说,希望该项目可以让农民们发现营销作物的更多办法,不再只是依靠在日本农业占主导地位的垄断性批发系统。“This has been a very closed-off place until now,” he said.“迄今为止,这一直是一块封闭的领域,”他说。Hirado town officials keep innovating. They are working on a smartphone-based system that would turn reward points into a virtual currency donors could spend at local businesses.平户市的官员还在不断创新。他们正在开发一个基于智能手机的系统,让捐款者可以把积分转换成能在当地商家使用的虚拟货币。“We know we won’t be on top forever,” said Mr. Kuroda. “We have to get people invested in Hirado, and strengthen the Hirado brand.”“我们知道我们不会永远领先,”黑田稔彦说。“我们必须为平户投资人力,强化平户的这个品牌。” /201506/378548吉安妇幼保健医院口腔科 The Beijing Horticulture Greening Bureau announced Thursday that 25 parks and gardens, including the Summer Palace and Beihai Park, are among the first batch to be inscribed on the ;historical gardens; list.北京园艺绿化局上周四宣布,包括颐和园和北海公园在内的北京市25处公园,成功入选首批历史名园名录The concept of ;historical gardens; refers to those gardens and parks located within Beijing#39;s jurisdiction that carry distinctive historical and cultural values and more importantly, played a pivotal role in the development of Beijing#39;s urban landscape or cultural progression in a given historical period or in a particular area of Beijing. Gardens built upon heritage sites also are included in the list.本次评定“历史名园”的依据除了是在北京管辖区内带有独特历史和文化价值的公园之外,更重要的是,需要在北京市区发展中扮演重要的角色或者在北京某一特定历史时期,亦或是特定位置对文化发展起到了相关的推进作用。除此之外,建立在文化遗产地的花园也可以入选。Beijing has a great number of world-class cultural relics. Why is it still necessary to set a ;historical gardens; list? It can better promote Beijing#39;s role as a historical city, the greening bureau said. Some of the gardens on the list were built on historical remains, so protecting them can help keep the unique architectural style and cultural features of those gardens, which is conducive to building an urban green system that is rich in historical and cultural treasures.北京有大量的世界级文化遗迹,为什么还需设立历史名园名录呢?对此,北京园艺绿化局称,这样做的目的是可以更好地推广北京历史性城市的身份,入选的一些建筑是建立在历史遗迹之上的,所以保护它们也可以保持那些花园独特的建筑风格和文化面貌,这也对构筑富有历史文化内涵的城市绿地系统具有推动作用Related regulations will be made to enforce the full protection of the listed gardens, the differentiation of ordinary and historical gardens in terms of management can better protect Beijing#39;s historical and cultural heritage.通过制订历史名园保护规范,将历史名园与城市普通公园管理相区别,更有利于历史名园的保护,也是更好的保护北京的历史和文化遗产 /201508/392478吉州区治疗痤疮多少钱

江西吉安自体脂肪填充多少钱安福县下颌角整形多少钱 What would make a smoker more likely to quit, a big reward for succeeding or a little penalty for failing? That is what researchers wanted to know when they assigned a large group of CVS employees, their relatives and friends to different smoking cessation programs.想让吸烟者戒烟,是对戒烟成功大加奖励还是对戒烟失败小施惩戒更加有效?为了搞清楚这个问题,研究人员让CVS药店(CVS)的一大群员工及其亲朋好友接受了不同的戒烟方案。The answer offered a surprising insight into human behavior. Many more people agreed to sign up for the reward program, but once they were in it, only a small share actually quit smoking. A far smaller number agreed to risk the penalty, but those who did were twice as likely to quit.他们得到的展示了人类行为中令人惊讶的一面。有很多人都愿意参加奖励方案,但在加入之后,真正戒了烟的人寥寥无几。而在同意冒险尝试惩罚方案的那一小部分人当中,成功戒烟的可能性却是前者的两倍。The trial, which was described in The New England Journal of Medicine on Wednesday, was the largest yet to test whether offering people financial incentives could lead to better health. It used theories about human decision making that have been developed in psychology and economics departments over several decades and put them into practice with more than 2,500 people who either worked at CVS Caremark, the country’s largest drugstore chain by sales, or were friends or relatives of those employees.这项试验于5月13日发表在《新英格兰医学杂志》(The New England Journal of Medicine)上,它是迄今为止规模最大的一项以测试经济奖励能否改善人们健康为目的的研究。该试验采用了心理学和经济学部门在近几十年来建立起来的人类决策理论,并将其应用于美国最大的连锁药店CVS Caremark公司的员工及其朋友或亲戚。合计参与人数超过了2500人。Researchers found that offering incentives was far more effective in getting people to stop smoking than the traditional approach of giving free smoking cessation help, such as counseling or nicotine replacement therapy like gum, medication or patches. But they also found that requiring a 0 deposit that would be lost if the person failed to stay off cigarettes for six months nearly doubled the chances of success.研究人员发现,与传统的戒烟方法,即通过各种方式免费帮人戒烟(如提供咨询,使用口香糖、药物或贴片等尼古丁替代疗法)相比,提供奖励的效果要好得多。但他们也发现,如果要求参与者交150美元保金,且告知他们在6个月内无法戒烟就拿不回保金,戒烟的成功率几乎可以翻一番。“Adding a bit of a stick was much better than a pure carrot,” said Dr. Scott Halpern, deputy director of the Center for Health Incentives and Behavioral Economics at the University of Pennsylvania School of Medicine, who led the study.该研究的负责人,宾夕法尼亚大学医学院(University of Pennsylvania School of Medicine)健康激励和行为经济学研究中心(Center for Health Incentives and Behavioral Economics)副主任斯科特·哈尔彭(Scott Halpern)士说:“胡萝卜加一点大棒的效果比纯用胡萝卜更好。”The finding is likely to get the attention of large companies as they sort out what types of benefits to offer employees in an era of rising health care costs. Most large employers, which bear much of those costs, now offer incentives for health-promoting behavior in the form of employee wellness programs, but until now, they have had little evidence of what types of programs actually work to guide them.在这个医疗费用不断上涨的时代,上述发现很可能会引起那些正在考虑该为自己的员工提供何种福利待遇的大公司的关注。大多数大型用人单位承担着员工医疗费用的绝大部分,他们现在多以员工保健计划(employee wellness programs)的形式来激励促进健康的行为,但到目前为止,还没有多少据能实哪种方案可以真正有效地指导他们。CVS, which helped conduct the study, is using the findings to design a smoking cessation incentive next month for its more than 200,000 employees.CVS(也就是协助进行该研究的公司)下个月将利用上述研究成果为其20多万名员工设计激励戒烟的方案。“These large employers are spending an average of 0 to 0 per employee per year, but in ways that are often blind to normal human psychology,” Dr. Halpern said, adding that the spending on wellness had nearly doubled in five years.“这些大型用人单位每年平均要在每名员工身上花费800到900美元,”哈尔彭士说,5年内医疗出增加了近一倍,“但他们花钱时却往往对人员心理层面上的因素视而不见。”The trial was intended to change that. Researchers randomly assigned the participants to a number of program options and let them decide whether they wanted to participate. About 14 percent of people assigned to the penalty program accepted it, compared with about 90 percent of people assigned to the reward program.这项试验就是为了要改变这一现状。研究人员向参与者们随机分配了多种戒烟方案,并让他们自己决定是否参加。分配入惩罚方案组的参与者中约有14%表示接受,相比之下,分配入奖励方案组的参与者中接受者高达90%。The penalty program required participants to deposit 0; six months later, those who had quit smoking would get the deposit back, along with a 0 reward. In the reward-only program, participants were simply offered an 0 payment if they stayed off cigarettes for six months.惩罚方案要求参与者缴纳150美元保金;6个月后,成功戒烟者不但得以退还保金,还将获得650美元的奖励。而在纯奖励方案中,参加者戒烟6个月就可以获得800美元的奖励。The success rate for those who joined the pure rewards group was low, about 17 percent, compared with more than 50 percent for the penalty program, though the figures had to be adjusted to account for the possibility that those who opted for the penalty might have been more motivated to quit to begin with.纯奖励方案组的参与者中戒烟成功率很低,约为17%;相比之下,在惩罚方案组中成功率则超过了50%。不过,考虑到愿意接受惩罚方案的参与者有可能从一开始就有较高的戒烟积极性,仍需对上述数字加以校正。Even after that adjustment, those who signed up for the penalty were nearly twice as likely to quit as those who opted for pure rewards, and five times as likely to quit as those who just got free counseling or nicotine replacement therapy. Even so, the largest overall effect was among the group that was assigned to pure rewards, simply because so many more people took part.但即使经过这么一番校正,愿意接受惩罚方案的参与者戒烟的可能性仍是选择单纯奖励方案者的近两倍,是只接受免费咨询或尼古丁替代疗法者的五倍。纵然如此,整体效果最好的仍要数纯奖励组,因为这组的参与者人数要多得多。“This is an original set of findings,” said Cass R. Sunstein, a Harvard law professor who helped develop some influential ideas in the field of behavioral economics, notably that if the social environment can be changed — for example, by posting simple warnings — people can be nudged into better behavior. “They could be applied to many health issues, like alcoholism, or whenever people face serious self-control problems.”哈佛大学法学院的教授卡斯·R·桑斯坦( Cass R. Sunstein)说:“这些发现很有独创性,可以应用于酗酒等很多健康问题,或是人面临严重自我控制问题的时候。”桑斯坦教授曾帮助建立起行为经济学领域的某些深具影响力的观点,其中特别值得一提的是:改变社会环境(例如,张贴简单的警告)可以敦促人们改善自己的行为。Professor Sunstein, who oversaw regulatory policy for the Obama administration from 2009 to 2012 and now directs the Program on Behavioral Economics and Public Policy at Harvard, wrote an opinion article on the study, but was not involved in it.2009年至2012年期间,他负责了奥巴马政府的管控政策,现在是哈佛大学行为经济学和公共政策项目(Program on Behavioral Economics and Public Policy)负责人。他为上文介绍的研究撰写过文章,但并没有实际参与其中。Over all, success eluded most of the study participants. More than 80 percent of smokers in the most popular pure rewards group were still smoking at the end of the study. Even so, researchers say, their success rate was far greater than for those who got the traditional treatment, signaling that there could be substantial public health benefits in offering financial incentives.总体而言,大多数研究参与者都没能成功戒烟。在研究结束时,最受欢迎的纯奖励组中有超过80%的吸烟者依旧在吸烟。但研究人员表示,即便如此,他们的成功率仍远远超过了传统疗法,这表明提供经济奖励有可能带来重大的公共卫生效益。And even a small decline could have a big health effect. Smoking is the largest cause of preventable death in the ed States. Diseases linked to it kill more than 480,000 Americans a year.在美国,吸烟是可预防性死亡的首要原因。每年因吸烟相关疾病致死的美国人超过48万人。因此,哪怕是吸烟率的小小降低也将带来巨大的健康效应。 /201509/399512吉安丰胸那家比较好

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