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2019年10月24日 08:32:03来源:康指南

  • President Fran#231;ois Hollande’s controversial 75 per cent marginal tax rate on high earners has finally been given the green light by France’s constitutional council, clearing the way for its imposition on salaries above 1m paid in 2013 and 2014.法国总统弗朗索瓦#8226;奥朗德(Fran#231;ois Hollande)对高收入者征收75%边际税率的争议性提案终于获得法国宪法委员会的批准,这为法国在2013年和2014年向年薪超过100万欧元的雇员征税扫清了道路。The council struck down the tax a year ago in a blow to Mr Hollande, who had made it a key proposal in his successful 2012 election campaign against former president Nicolas Sarkozy.一年前,法国宪法委员会否决了上述税收提案,对奥朗德造成了打击。在2012年成功击败前总统尼古拉#8226;萨科齐(Nicolas Sarkozy)的大选中,奥朗德将该提案作为一项关键的政策主张提出。Despite strong protests from business leaders and others that the levy symbolised an excessively high tax regime that was driving many people into exile, Mr Hollande’s socialist government reformulated the tax to make it payable by companies or organisations paying salaries above 1m.尽管商界领导人和其他人士表示强烈抗议,称它象征着税制过高,正促使许多人逃离法国,但奥朗德领导的社会党政府对提案做了修改,提出由企业或组织负责缴纳这项税收。This got around the constitutional council’s objection that it was unconstitutional to levy it on individuals rather than on households, as is the norm for French income tax. The government balked at imposing it on households as that would have greatly widened the number of people hit by the tax.这绕过了宪法委员会反对该提案的理由,即向个人而非家庭征收所得税是违宪的。法国以家庭为单位征收所得税。法国政府不愿对家庭开征这个税项,因为它将极大地扩大该税收影响的人群。In a ruling published yesterday, the council said the reformulated tax “conforms with the constitution”. In its revamped form, employers will have to pay 50 per cent income tax on the portion of salaries they pay above 1m – other taxes and social charges will bring the effective rate up to 75 per cent. The tax, capped at 5 per cent of a company’s revenues, will apply for incomes paid this year and in 2014, before lapsing in 2015.法国宪法委员会在昨日发布的裁决中表示,修订过的提案“符合宪法规定”。按照修订后的提案规定,雇主将为职员100万欧元以上部分的薪资缴纳50%所得税,再加上其他税收和各项社会费用,实际税率将达到75%。该税收最高占到企业收入的5%,将对企业在2013年和2014年付的薪水征税,在2015年废止。In practice, the tax amounts mainly to a political gesture intended to emphasise the extra contribution being made by the rich to help overcome the post-2008 financial crisis.在实际运作中,该税收主要作为一种政治姿态,旨在强调富人应为帮助克2008年后金融危机做出特别贡献。It will raise only a few hundred million euros, including a significant proportion from football clubs paying high wages to their star players. Mr Hollande has said it was also intended to encourage companies to curb excessive executive pay. But it became a symbol for critics of the heavy increase in taxes imposed by Mr Hollande that has seen the overall tax burden rise to more than 46 per cent of gross domestic product, one of the highest levels among advanced economies.该税收只会为法国政府带来数亿欧元的收入,其中一大部分来自向明星球员付高薪的足球俱乐部。奥朗德表示,该法案也旨在鼓励企业减少向高管付过高薪水。但批评人士指出,这项税收象征着奥朗德的大幅增税措施,目前法国总体税收负担已上升至国内生产总值(GDP)的46%以上,从而使得法国成为发达经济体税收水平最高的国家之一。 /201312/270844。
  • Babysitter secretly filmed kicking and hitting five-year-old boy and screaming #39;I will beat you to death#39;because he wouldn#39;t eat his food in China.中国保姆被秘密拍下踢打5岁男孩并大叫‘我要把你打死’,就因为他不吃东西This is the horrific moment acruel babysitter was caught on camera kicking and hitting a five-year old-boyafter he refused to eat his food.一名残忍的保姆被拍下踢打5岁男孩,就因为他不吃东西。Heng Hsiao, 32, was filmed dragging Shing Sun, 5, across the floor as she pummeled him at his home inLiaoning Province in north-eastern China.事发辽宁省,32岁的保姆在地板上拖着5岁的男孩,并打他。She was left in charge of the small child while his parents went out to dinner, but a secret camera that theyhad installed to catch burglars revealed the nanny#39;s disgusting behaviorinstead.男孩的父母出去吃饭,所以由保姆来看小孩,但是他们安装来防窃贼的秘密摄像头却拍到了这名保姆的恶心行为。In a sickening abuse of power, Heng, wearing a cream trouser suit, towers over the boy kicking himwhile he uses his legs to try and fight her off.在这个令人作呕的过程中,保姆还用脚踢他,但男孩也用脚回击了她。As he lies on the floor crying, she batters him with a slipper and is heard shouting: #39;I will beat youto death.#39;男孩躺在地板上大哭,她还用拖鞋打他,并喊道:“我要把你打死。”At one point, the babysitter drags the child out of sight of the camera. Then,when she reappears she begins cleaning the floor where she had just attackedthe lad. 期间,保姆还一度将男孩拖到摄像镜头外,当她重新出现时,她开始清洁刚刚打过男孩的那块地板。Police are now investigating the brutal assault by Heng and the footage could be used in evidenceagainst her.警方正在调查这起案件,这个录像将作为据。The boy#39;s distraught mum Qing Chin, 28, said: #39;When we got home she seemednormal and said Sun was in bed asleep.男孩28岁的妈妈说:“我们到家时,他看起来很正常,并说男孩正在床上睡觉。”#39;She was a new babysitter so we didn#39;t really know her that well, but she seemed nice enough. We paid herand then we went up to see Sun. He was crying and shaking with fear.“她是个新保姆,所以我们并不是非常了解她,但是她人看起来很好。我们付了钱,然后进房看我儿子。他在哭并恐惧的发抖。”#39;When he told us what had happened we couldn#39;t believe it. But then we checked the camera, which we#39;d putup to catch burglars, and saw that woman attacking our little boy.“当他对我们说了刚才发生的事情之后,我们都不敢相信了。我们查看了用来防贼的秘密摄像头,发现这名女子打了我们的孩子。#39;We were completely shockedand sickened. How could someone to do this to a child?“我们感到震惊,也感到恶心。怎么会有人对小孩子做这种事情?#39;There are so many child abuse cases and baby sitters are rarely punished severely. But I never thought itwould happen to our child.#39;“确实存在很多虐待儿童事件,而且保姆很少受到严厉的惩罚。但是我从来没想过这种事情会发生在我孩子身上。” /201412/350465。
  • The emails were “hostile and constant”. Jane Allen, a sales representative for a medical company in the US, would spend half a day responding to her boss, defending herself from cruel smears. It got to the point that she would d checking her inbox for fear of the latest humiliation. “I would see an email come in [on my phone] and I’d become physically sick.”这些电子邮件“充满敌意而且持续不断”。简#8226;艾伦(Jane Allen)是一家美国医药公司的销售代表,她会花半天时间回复自己的老板,保护自己免受痛苦的羞辱。她已经到了惧怕查看收件箱的地步,因为害怕遭受新的羞辱。“我一看到(我的手机)收到新邮件,就会感到身体不适。”With children and a mortgage to pay, Ms Allen, who does not want to use her real name, felt unable to quit her job. So she stuck it out until she could find a new position.由于要抚养孩子并付抵押贷款,艾伦(化名)觉得不能辞掉工作。所以她坚持忍耐,直至找到一份新工作。“I felt like I was in a battlefield. Always on the defence and the bullets were fired at me.” Ultimately, it affected her ability to sleep, hit her confidence hard and led to depression.“我感觉像是置身于战场。总处于守势,子弹总射向我。”最终,这影响到了她的睡眠,严重打击了她的自信,致使她患上了抑郁症。Ms Allen, who is now employed elsewhere and is considering taking her previous employer to court, feels that the emails were a form of cyberbullying, and different from conventional workplace bullying.如今已找到新工作的艾伦,正在考虑将以前的雇主告上法庭。她认为那些电子邮件是一种网络霸凌(cyberbullying),只是与传统的职场霸凌不同罢了。Emails are particularly pernicious, she says, as they are there to be and re. It meant that Ms Allen — who depended on her phone to keep in touch with head office and colleagues while out on the road — felt her persecutor was always with her.她说,那些邮件危害尤其严重,因为它们可以被反复地阅读。这意味着艾伦——出门在外时依靠自己的手机与总部及同事们保持联系——时刻都能感受到施害者的存在。Researchers typically define workplace cyberbullying as a situation where an individual is repeatedly subjected to perceived negative acts conducted through technology — email, websites, social media — that are related to their work context. Samuel Farley of the Institute of Work Psychology at Sheffield University management school in the UK, is researching the issue.研究人员通常将职场网络霸凌定义为这样一种情形,即一个人反复承受可感知到的、通过与他们的工作环境有关的科技手段(电子邮件、网站及社交媒体)实施的负面行为。英国谢菲尔德大学(Sheffield University)管理学院职场心理学研究所(Institute of Work Psychology)的塞缪尔#8226;法利(Samuel Farley)正在研究这个问题。In the UK, the conciliation service Acas elaborates on how this might manifest itself in social media: “Inappropriate photographs, of#173;fensive or threatening comments or sensitive personal information might be posted vindictively. A manager or an employee might be targeted. The victim may, or may not, be aware that they are being bullied.” For example, while they are likely to see a threat that is emailed to them, they may not see comments about them on a social networking site.在英国,调解务机构Acas阐述了网络霸凌如何在社交媒体上呈现:“不雅照片、攻击性或威胁性的,以及敏感的个人信息,都可能被恶意发布。经理或员工都可能成为受攻击的目标。受害者可能会意识到他们受到了欺辱,也可能不会。”例如,虽然他们很可能会看到通过电邮发来的威胁,但他们可能不会看到社交网站上对他们的。Gary Namie, a social psychologist and director of the Workplace Bullying Institute in the US, says cyberbullies are often aggressive in a way they never would be face to face: “Technology makes it so much easier to be hateful and cruel from a distance.”美国职场霸凌学会(Workplace Bullying Institute)会长、社会心理学家加里#8226;奈美(Gary Namie)说,网络霸凌的攻击性常常是面对面交流达不到的:“科技使人们更容易远距离地表现出仇恨和残忍。”Unlike bullying in person, the fact that we carry our smartphones around with us means that cyberbullies can penetrate the safe havens of people’s homes.与面对面霸凌不同,我们随身携带智能手机的事实意味着网络霸凌可以穿透家这个“安全港”。In some cases a cyberbully can be anonymous, unlike in Ms Allen’s situation where the perpetrator was clearly traceable.某些情况下,一种霸凌行为可以是匿名的,与艾伦的情况不同,她的施害者显然是可以查出的。Mr Farley says that technology may exacerbate aggressive behaviour. “When you work remotely there is a problem of de-individuation — you focus on screens and become less empathetic. It can lead you to send something you wouldn’t say to their face.”法利说,科技可能会加剧攻击性行为。“当你进行远程操控时,就会出现去个体化的问题——你紧盯着屏幕,而且变得不那么愿意体恤别人的感受。这可能会导致你发送一些你不会当面对他们说出的话。”Nancy Willard, who works in the US on anti-bullying campaigns for children, agrees. “Technology tends to inc#173;rease the emotional tenor. There’s potentially a greater audience — online, more people might see it.”美国致力于儿童反霸凌行动的南希#8226;威拉德(Nancy Willard)赞同这一观点。“科技倾向于增加情感冲动。潜在的观众数量极大——在线上,更多人可能会看到它。”Many victims suffer in silence, says Mr Farley, because they perceive cyberbullying as an issue affecting younger people in school rather than working adults. Consequently, it may be an under-reported issue in the office.法利说,许多受害者都默默忍受,因为他们觉得网络霸凌只是影响在校年轻人的问题,而对职场成年人影响不大。因此,职场中的这一问题可能被忽视了。“No one knows what the levels are,” he adds.“没有人知道程度如何,”他补充说。Anastasia de Waal, deputy director at think-tank Civitas, says the consistent theme is that “cyberbullying is very difficult to control and can sp quickly”.英国智库Civitas副主任阿纳斯塔西娅#8226;德瓦尔(Anastasia de Waal)说,不变的主题是“网络霸凌非常难以控制,且可以迅速传播”。If you think you are the target, she says, keep a record: “It’s a good way to observe a pattern.” And ultimately, to report it to your employer.她说,如果你认为自己成了别人的目标,记录下来:“这是观察某种模式的好方法。”而最后,一定要向雇主报告此事。 /201506/380105。
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