International Developments in Accounting Assignment 1

The International Convention On Salvage, IMO 1989Chapter I - General provisionsArticle 1 - DefinitionsArticle 2 - Application of the ConventionArticle 3 - Platforms and drilling unitsArticle 4 - State-owned vesselsArticle 5 - Salvage operations controlled by public authoritiesArticle 6 - Salvage contractsArticle 7 - Annulment and modification of contractsChapter II - Performance of salvage operationsArticle 8 - Duties of the salvor and of the owner and masterArticle 9 - Rights of coastal StatesArticle 10 - Duty to render assistanceArticle 11 - Co-operationChapter III - Rights of salvorsArticle 12 - Conditions for rewardArticle 13 - Criteria for fixing the rewardArticle 14 - Special compensationArticle 15 - Apportionment between salvorsArticle 16 - Salvage of personsArticle 17 - Services rendered under existing contractsArticle 18 - The effect of salvor's misconductArticle 19 - Prohibition of salvage operationsChapter IV - Claims and actionsArticle 20 - Maritime lienArticle 21 - Duty to provide securityArticle 22 - Interim paymentArticle 23 - Limitation of actionsArticle 24 - InterestArticle 25 - State-owned cargoesArticle 26 - Humanitarian cargoesArticle 27 - Publication of arbitral awardsChapter V - Final clausesArticle 28 - Signature, ratification, acceptance approval and accessionArticle 29 - Entry into forceArticle 30 - ReservationsArticle 31 - DenunciationArticle 32 - Revision and amendmentArticle 33 - DepositaryArticle 34 - LanguagesThe International Convention On Salvage, IMO 1989THE STATES PARTIES TO THE PRESENT CONVENTIONRECOGNIZING the desirability of determining by agreement uniform international rules regarding salvage operations,NOTING that substantial developments, in particular the increased concern for the protection of the environment, have demonstrated the need to review the international rules presently contained in the Convention for the Unification of Certain Rules of Law relating to Assistance and Salvage at Sea, done at Brussels, 23 September 1910,CONSCIOUS of the major contribution which efficient and timely salvage operations can make to the safety of vessels and other property in danger and to the protection of the environment,CONVINCED of the need to ensure that adequate incentives are available to persons who undertake salvage operations in respect of vessels and other property in danger,HAVE AGREED as follows:Chapter I - General provisionsArticle 1 - DefinitionsFor the purpose of this Convention:(a) Salvage operation means any act or activity undertaken to assist a vessel or any other property in danger in navigable waters or in any other waters whatsoever.(b) Vessel means any ship or craft, or any structure capable of navigation.(c) Property means any property not permanently and intentionally attached to the shoreline and includes freight at risk.(d) Damage to the environment means substantial physical damage to human health or to marine life or resources in coastal or inland waters or areas adjacent thereto, caused by pollution, contamination, fire, explosion or similar major incidents.(e) Payment means any reward, remuneration or compensation due under this Convention.(f) Organization means the International Maritime Organization.(g) Secretary-General means the Secretary-General of the Organization.Article 2 - Application of the ConventionThis Convention shall apply whenever judicial or arbitral proceedings relating to matters dealt with in this Convention are brought in a State Party.Article 3 - Platforms and drilling unitsThis Convention shall not apply to fixed or floating platforms or to mobile offshore drilling units when such platforms or units are on location engaged in the exploration, exploitation or production of sea-bed mineral resources.Article 4 - State-owned vessels1. Without prejudice to article 5, this Convention shall not apply to warships or other non-commercial vessels owned or operated by a State and entitled, at the time of salvage operations, to sovereign immunity under generally recognized principles of international law unless that State decides otherwise.2. Where a State Party decides to apply the Convention to its warships or other vessels described in paragraph 1, it shall notify the Secretary-General thereof specifying the terms and conditions of such application.Article 5 - Salvage operations controlled by public authorities1. This Convention shall not affect any provisions of national law or any international convention relating to salvage operations by or under the control of public authorities.2. Nevertheless, salvors carrying out such salvage operations shall be entitled to avail themselves of the rights and remedies provided for in this Convention in respect of salvage operations.3. The extent to which a public authority under a duty to perform salvage operations may avail itself of the rights and remedies provided for in this Convention shall be determined by the law of the State where such authority is situated.Article 6 - Salvage contracts1. This Convention shall apply to any salvage operations save to the extent that a contract otherwise provides expressly or by implication.2. The master shall have the authority to conclude contracts for salvage operations on behalf of the owner of the vessel. The master or the owner of the vessel shall have the authority to conclude such contracts on behalf of the owner of the property on board the vessel.3. Nothing in this article shall affect the application of article 7 nor duties to prevent or minimize damage to the environment. Article 7 - Annulment and modification of contractsA contract or any terms thereof may be annulled or modified if:(a) the contract has been entered into under undue influence or the influence of danger and its terms are inequitable; or(b) the payment under the contract is in an excessive degree too large or too small for the services actually rendered. Chapter II - Performance of salvage operationsArticle 8 - Duties of the salvor and of the owner and master1. The salvor shall owe a duty to the owner of the vessel or other property in danger:(a) to carry out the salvage operations with due care;(b) in performing the duty specified in subparagraph (a), to exercise due care to prevent or minimize damage to the environment;(c) whenever circumstances reasonably require, to seek assistance from other salvors; and(d) to accept the intervention of other salvors when reasonably requested to do so by the owner or master of the vessel or other property in danger; provided however that the amount of his reward shall not be prejudiced should it be found that such a request was unreasonable.2. The owner and master of the vessel or the owner of other property in danger shall owe a duty to the salvor:(a) to co-operate fully with him during the course of the salvage operations;(b) in so doing, to exercise due care to prevent or minimize damage to the environment; and(c) when the vessel or other property has been brought to a place of safety, to accept redelivery when reasonably requested by the salvor to do so.Article 9 - Rights of coastal StatesNothing in this Convention shall affect the right of the coastal State concerned to take measures in accordance with generally recognized principles of international law to protect its coastline or related interests from pollution or the threat of pollution following upon a maritime casualty or acts relating to such a casualty which may reasonably be expected to result in major harmful consequences, including the right of a coastal State to give directions in relation to salvage operations.Article 10 - Duty to render assistance1. Every master is bound, so far as he can do so without serious danger to his vessel and persons thereon, to render assistance to any person in danger of being lost at sea.2. The States Parties shall adopt the measures necessary to enforce the duty set out in paragraph 1.3. The owner of the vessel shall incur no liability for a breach of the duty of the master under paragraph 1.Article 11 - Co-operationA State Party shall, whenever regulating or deciding upon matters relating to salvage operations such as admittance to ports of vessels in distress or the provision of facilities to salvors, take into account the need for co-operation between salvors, other interested parties and public authorities in order to ensure the efficient and successful performance of salvage operations for the purpose of saving life or property in danger as well as preventing damage to the environment in general.Chapter III - Rights of salvorsArticle 12 - Conditions for reward1. Salvage operations which have had a useful result give right to a reward.2. Except as otherwise provided, no payment is due under this Convention if the salvage operations have had no useful result.3. This chapter shall apply, notwithstanding that the salved vessel and the vessel undertaking the salvage operations belong to the same owner.Article 13 - Criteria for fixing the reward1. The reward shall be fixed with a view to encouraging salvage operations, taking into account the following criteria without regard to the order in which they are presented below:(a) the salved value of the vessel and other property;(b) the skill and efforts of the salvors in preventing or minimizing damage to the environment;(c) the measure of success obtained by the salvor;(d) the nature and degree of the danger;(e) the skill and efforts of the salvors in salving the vessel, other property and life;(f) the time used and expenses and losses incurred by the salvors;(g) the risk of liability and other risks run by the salvors or their equipment;(h) the promptness of the services rendered;(i) the availability and use of vessels or other equipment intended for salvage operations;(j) the state of readiness and efficiency of the salvor's equipment and the value thereof.2. Payment of a reward fixed according to paragraph 1 shall be made by all of the vessel and other property interests in proportion to their respective salved values. However, a State Party may in its national law provide that the payment of a reward has to be made by one of these interests, subject to a right of recourse of this interest against the other interests for their respective shares. Nothing in this article shall prevent any right of defence.3. The rewards, exclusive of any interest and recoverable legal costs that may be payable thereon, shall not exceed the salved value of the vessel and other property.Article 14 - Special compensation1. If the salvor has carried out salvage operations in respect of a vessel which by itself or its cargo threatened damage to the environment and has failed to earn a reward under article 13 at least equivalent to the special compensation assessable in accordance with this article, he shall be entitled to special compensation from the owner of that vessel equivalent to his expenses as herein defined.2. If, in the circumstances set out in paragraph 1, the salvor by his salvage operations has prevented or minimized damage to the environment, the special compensation payable by the owner to the salvor under paragraph 1 may be increased up to a maximum of 30% of the expenses incurred by the salvor. However, the tribunal, if it deems it fair and just to do so and bearing in mind the relevant criteria set out in article 13, paragraph 1, may increase such special compensation further, but in no event shall the total increase be more than 100% of the expenses incurred by the salvor.3. Salvor's expenses for the purpose of paragraphs 1 and 2 means the out-of-pocket expenses reasonably incurred by the salvor in the salvage operation and a fair rate for equipment and personnel actually and reasonably used in the salvage operation, taking into consideration the criteria set out in article 13, paragraph 1 (h), (i) and (j).4. The total special compensation under this article shall be paid only if and to the extent that such compensation is greater than any reward recoverable by the salvor under article 13.5. If the salvor has been negligent and has thereby failed to prevent or minimize damage to the environment, he may be deprived of the whole or part of any special compensation due under this article.6. Nothing in this article shall affect any right of recourse on the part of the owner of the vessel.Article 15 - Apportionment between salvors1. The apportionment of a reward under article 13 between salvors shall be made on the basis of the criteria contained in that article.2. The apportionment between the owner, master and other persons in the service of each salving vessel shall be determined by the law of the flag of that vessel. If the salvage has not been carried out from a vessel, the apportionment shall be determined by the law governing the contract between the salvor and his servants.Article 16 - Salvage of persons1. No remuneration is due from persons whose lives are saved, but nothing in this article shall affect the provisions of national law on this subject.2. A salvor of human life, who has taken part in the services rendered on the occasion of the accident giving rise to salvage, is entitled to a fair share of the payment awarded to the salvor for salving the vessel or other property or preventing or minimizing damage to the environment.Article 17 - Services rendered under existing contractsNo payment is due under the provisions of this Convention unless the services rendered exceed what can be reasonably considered as due performance of a contract entered into before the danger arose.Article 18 - The effect of salvor's misconductA salvor may be deprived of the whole or part of the payment due under this Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.Article 19 - Prohibition of salvage operationsServices rendered notwithstanding the express and reasonable prohibition of the owner or master of the vessel or the owner of any other property in danger which is not and has not been on board the vessel shall not give rise to payment under this ConventionChapter IV - Claims and actionsArticle 20 - Maritime lien1. Nothing in this Convention shall affect the salvor's maritime lien under any international convention or national law.2. The salvor may not enforce his maritime lien when satisfactory security for his claim, including interest and costs, has been duly tendered or provided.Article 21 - Duty to provide security1. Upon the request of the salvor a person liable for a payment due under this Convention shall provide satisfactory security for the claim, including interest and costs of the salvor.2. Without prejudice to paragraph 1, the owner of the salved vessel shall use his best endeavours to ensure that the owners of the cargo provide satisfactory security for the claims against them including interest and costs before the cargo is released.3. The salved vessel and other property shall not, without the consent of the salvor, be removed from the port or place at which they first arrive after the completion of the salvage operations until satisfactory security has been put up for the salvor's claim against the relevant vessel or property.Article 22 - Interim payment1. The tribunal having jurisdiction over the claim of the salvor may, by interim decision, order that the salvor shall be paid on account such amount as seems fair and just, and on such terms including terms as to security where appropriate, as may be fair and just according to the circumstances of the case.2. In the event of an interim payment under this article the security provided under article 21 shall be reduced accordingly.Article 23 - Limitation of actions1. Any action relating to payment under this Convention shall be time-barred if judicial or arbitral proceedings have not been instituted within a period of two years. The limitation period commences on the day on which the salvage operations are terminated.2. The person against whom a claim is made may at any time during the running of the limitation period extend that period by a declaration to the claimant. This period may in the like manner be further extended.3. An action for indemnity by a person liable may be instituted even after the expiration of the limitation period provided for in the preceding paragraphs, if brought within the time allowed by the law of the State where proceedings are instituted.Article 24 - InterestThe right of the salvor to interest on any payment due under this Convention shall be determined according to the law of the State in which the tribunal seized of the case is situated.Article 25 - State-owned cargoesUnless the State owner consents, no provision of this Convention shall be used as a basis for the seizure, arrest or detention by any legal process of, nor for any proceedings in rem against, non-commercial cargoes owned by a State and entitled, at the time of the salvage operations, to sovereign immunity under generally recognized principles of international law.Article 26 - Humanitarian cargoesNo provision of this Convention shall be used as a basis for the seizure, arrest or detention of humanitarian cargoes donated by a State, if such State has agreed to pay for salvage services rendered in respect of such humanitarian cargoes.Article 27 - Publication of arbitral awardsStates Parties shall encourage, as far as possible and with the consent of the parties, the publication of arbitral awards made in salvage cases.Chapter V - Final clausesArticle 28 - Signature, ratification, acceptance approval and accession1. This Convention shall be open for signature at the Headquarters of the Organization from 1 July 1989 to 30 June 1990 and shall thereafter remain open for accession.2. States may express their consent to be bound by this Convention by:(a) signature without reservation as to ratification, acceptance or approval; or(b) signature subject to ratification, acceptance or approval, followed by ratification, acceptance or approval; or(c) accession.3. Ratification, acceptance, approval or accession shall be effected by the deposit of an instrument to that effect with the Secretary-General.Article 29 - Entry into force1. This Convention shall enter into force one year after the date on which 15 States have expressed their consent to be bound by it.2. For a State which expresses its consent to be bound by this Convention after the conditions for entry into force thereof have been met, such consent shall take effect one year after the date of expression of such consent.Article 30 - Reservations1. Any State may, at the time of signature, ratification, acceptance, approval or accession, reserve the right not to apply the provisions of this Convention:(a) when the salvage operation takes place in inland waters and all vessels involved are of inland navigation;(b) when the salvage operations take place in inland waters and no vessel is involved;(c) when all interested parties are nationals of that State;(d) when the property involved is maritime cultural property of prehistoric, archaeological or historic interest and is situated on the sea-bed.2. Reservations made at the time of signature are subject to confirmation upon ratification, acceptance or approval.3. Any State which has made a reservation to this Convention may withdraw it at any time by means of a notification addressed to the Secretary-General. Such withdrawal shall take effect on the date the notification is received. If the notification states that the withdrawal of a reservation is to take effect on a date specified therein, and such date is later than the date the notification is received by the Secretary-General, the withdrawal shall take effect on such later date.Article 31 - Denunciation1. This Convention may be denounced by any State Party at any time after the expiry of one year from the date on which this Convention enters into force for that State.2. Denunciation shall be effected by the deposit of an instrument of denunciation with the Secretary-General.3. A denunciation shall take effect one year, or such longer period as may be specified in the instrument of denunciation, after the receipt of the instrument of denunciation by the Secretary-General.Article 32 - Revision and amendment1. A conference for the purpose of revising or amending this Convention may be convened by the Organization.2. The Secretary-General shall convene a conference of the States Parties to this Convention for revising or amending the Convention, at the request of eight States Parties, or one fourth of the States Parties, whichever is the higher figure.3. Any consent to be bound by this Convention expressed after the date of entry into force of an amendment to this Convention shall be deemed to apply to the Convention as amended.Article 33 - Depositary1. This convention shall be deposited with the Secretary-General.2. The Secretary-General shall:(a) inform all States which have signed this Convention or acceded thereto, and all Members of the Organization, of:(i) each new signature or deposit of an instrument of ratification, acceptance, approval or accession together with the date thereof;(ii) the date of the entry into force of this Convention;(iii) the deposit of any instrument of denunciation of this Convention together with the date on which it is received and the date on which the denunciation takes effect;(iv) any amendment adopted in conformity with article 32;(v) the receipt of any reservation, declaration or notification made under this Convention;(b) transmit certified true copies of this Convention to all States which have signed this Convention or acceded thereto.3. As soon as this Convention enters into force, a certified true copy thereof shall be transmitted by the Depositary to the Secretary-General of the United Nations for registration and publication in accordance with Article 102 of the Charter of the United Nations.Article 34 - LanguagesThis Convention is established in a single original in the Arabic, Chinese, English, French, Russian and Spanish languages, each text being equally authentic.IN WITNESS WHEREOF the undersigned being duly authorized by their respective Governments for that purpose have signed this Convention.DONE AT LONDON this twenty-eighth day of April one thousand nine hundred and eighty-nine.。

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Recent Development in ISO
ISO近期发展
Recent developments in ISO - in innovative fields ISO近期发展：在创新方面
ISO Strategic Plan 2005-2010 按照ISO 2005-2010年的战略计划 Proactive approach to new areas for international standardization 对国际标准的新领域进行前瞻性研究 ISO standards as vehicles for disseminating new technologies and good business practices ISO标准，作为传播新科技和良好商业行为的工具 Collaboration with IEC and ITU in Information and Communication Technologies (ICT) 与IEC和ITU在信息与通信技术方面合作 The common ISO-IEC-ITU patent policy 取得ISO-IEC-ITU的专利政策
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Thzed by the State Council are to exercise administrative responsibilities by undertaking unified management, supervision and overall coordination of standardization work in China. The SAC represents China within the International Organization for Standardization (ISO), the International Electrotechnical Commission (IEC) and other international and regional standardization organizations; the SAC is responsible for organizing the activities of the Chinese National Committee for ISO and IEC; the SAC approves and organizes the implementation of international cooperation and the exchange of projects on standardization.----From ISO Website. 国务院委托SAC的职能为： 在中国履行行政责任，进行统一管理、监督和 综合协调中国标准化工作。在ISO、IEC和其他国际化或区域化的标准化组 织，SAC作为中国的代表；SAC负责组织ISO和IEC组织中国国家委员会的 活动；SAC批准和组织国际性合作和交换项目的实施。－－摘自ISO网站。

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENTINTERNATIONAL VAT/GST GUIDELINESFebruary 2006CENTRE FOR TAX POLICY AND ADMINISTRATIONINTERNATIONAL VAT/GST GUIDELINESPREFACE1. The spread of Value Added Tax (also called Goods and Services Tax – GST) has been the most important development in taxation over the last half-century. Limited to less than ten countries in the late 1960s it has now been implemented by about 136 countries; and in these countries (including OECD member countries) it typically accounts for one-fifth of total tax revenue. The recognised capacity of VAT to raise revenue in a neutral and transparent manner drew all OECD member countries (except the United States) to adopt this broad based consumption tax. Its neutrality of principle towards international trade also made it the preferred alternative to customs duties in the context of trade liberalisation.2. At the same time as VAT was spreading across the world, international trade in goods and services was expanding rapidly as part of globalisation developments, spurred on by deregulation, privatisation and the communications technology revolution. As a result, the interaction between value added tax systems operated by individual countries has come under greater scrutiny as potential for double taxation and unintentional non-taxation has increased.3. When international trade was characterised largely by trade in goods, collection of taxes was generally undertaken by customs authorities, and when services were primarily traded within domestic markets, there was little need for global attention to be paid to the interaction between national consumption tax rules. That situation has changed dramatically in recent years and the absence of internationally agreed approaches, which can be traced back to that lack of need, is now leading to significant difficulties for both business and governments, particularly for the international trade in services and intangibles, and increasingly for the trade in goods.4. Even though the question remains difficult –and sometimes controversial- for interstate trade within federations or within economically integrated areas, the destination principle (i.e. taxation in the jurisdiction of consumption by zero rating of exports and taxation of imports) is the international norm. The issues therefore arise primarily from the practical difficulty of determining, for each transaction (i.e. the sale of a good, a right or a service), the jurisdiction where consumption is deemed to take place and therefore where it should be taxed. In addition, it should be borne in mind that value added tax systems are designed to tax final consumption and as such, in most cases it is only consumers who should actually bear the tax burden. Indeed, the tax is levied, ultimately, on consumption and not on intermediate transactions between firms as tax charged on these purchases is, in principle, fully deductible. This feature gives the tax its main characteristic of neutrality in the value chain and towards international trade.5. Nevertheless, although most countries have adopted similar principles for the operation of their value added tax system, there remain many differences in the way it is implemented, including between OECD member countries. These differences result not only from the continued existence of exemptions and special arrangements to meet specific policy objectives, but also from differences of approaches in the definition of the jurisdiction of consumption and therefore of taxation. In addition, there are a number of variations in the application of value added taxes, and other consumption taxes, including different interpretation of the same or similar concepts; different approaches to time of supply and its interactionwith place of supply; different definitions of services and intangibles and inconsistent treatment of mixed supplies.6. Since the late 1990s, work led by the OECD’s Committee on Fiscal Affairs (CFA) in cooperation with business, revealed that the current international consumption taxes environment, especially with respect to trade in services and intangibles, is creating obstacles to business activity, hindering economic growth and distorting competition. The CFA recognised that these problems, particularly those of double taxation and unintentional non-taxation, were sufficiently significant to require remedies. This situation creates increasing issues for both businesses and tax administrations themselves since local rules cannot be viewed in isolation but must be addressed internationally.7. Businesses are increasingly confronted by distortions of competition that sometimes favour imports over local production or prevent them outsourcing activities as a means of improving their competitiveness. Multi-national businesses are confronted with laws and administrative requirements that may be contradictory from country to country. This generates undue burdens and uncertainties, in particular when they specialise or group certain functions in one particular jurisdiction, such as shared service centres, centralised sales and procurement functions, call centres, data processing and information technology support. Businesses can incur double taxation when two different jurisdictions both tax the same supply, the first one because it is the jurisdiction where the supplier is established and the second one because it is the jurisdiction where the recipient is established. In the case of leasing of goods, for example, a third jurisdiction, i.e. the jurisdiction where the goods are located, may also claim the tax. Uncertainties also arise in situations where, for example, the headquarters of a company established in one country provides supplies to customers in another country where it has a branch (force of attraction). Even if some countries implemented refund schemes of tax incurred by foreign business or registration procedures to achieve the same effect, which are intended in part to address some of the consequences of these different approaches, such schemes are, when they exist, often burdensome, especially for SMEs.8. Tax administrations are often confronted with unintentional non-taxation that mirror the double taxation situations referred to above. Consumption taxes are normally predicated on the basis that businesses are responsible for the proper collection and remittance of the revenue. Complex, unclear or inconsistent rules across jurisdictions are difficult to manage for tax administrations and create uncertainties and high administrative burdens for business, which can lead to reduced compliance levels. In addition, such an environment may also favour tax fraud and evasion.9. The OECD has long held a lead position in dealing with the international aspects of direct taxes. The Organisation has developed internationally recognised instruments such as the Model Tax Convention on Income and on Capital and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Until now, no such instrument was available in the field of consumption taxes. Only the Ottawa Framework Conditions (1998), the Guidelines on Consumption Taxation of Cross-Border Services and Intangible Property in the Context of E-commerce (2001) and Consumption Tax Guidance Series (2003) have been published. The Committee on Fiscal Affairs therefore began work on a set of framework principles on the application of consumption taxes to the trade in international services and intangibles. These principles form the first part of the OECD VAT/GST Guidelines. These principles will be developed in order that countries (both OECD and non-OECD) can implement them in legislation. The table of contents will evolve in the light of experience and will be amended and completed over time.TABLE OF CONTENTSPREFACEGLOSSARYCHAPTER I BASIC PRINCIPLESIntroductionI.A.I.B. Application to International transactionsI.B.1. Services and intangibles(i) Place of Consumption PrinciplesI.B.2. GoodsI.C. Interaction of VAT/GST with Sales, Excise and other Transactional Taxes CHAPTER II APPLICATION OF PLACE OF CONSUMPTION PRINCIPLESIntroductionII.A.II.B. Application of Principles to Services and Intangibles to Achieve Greater Compatibility II.B.1 Defining Place of Consumption(i) Use of Proxies•Performance•Customer Location•OtherII.B.2 Specific treatment for Business to Consumer TransactionsII.B.3 Customer Location IssuesAnnex: Framework (Decision Chart) for Determining Place of TaxationII.C. Tax Collection MethodsII.D. Services Characterisation IssuesII.D.1.Characterisation/Definition of ServicesII.D.2. Mixed and Bundled SuppliesII. E. Application to GoodsCHAPTER III TAXATION OF SERVICES IN SPECIFIC SECTORS III. A. IntroductionTelecommunicationsIII.B.III.C. Electronic CommerceServicesFinancialIII.D.III.E. International TransportGamblingIII.F.CHAPTER IV TIME OF SUPPLY AND ATTRIBUTION RULESIntroductionIV.A.IssuesIV.B.CHAPTER V VALUE OF SUPPLYIntroductionV.A.IssuesV.B.CHAPTER VI COMPLIANCE ISSUESVI.A.IntroductionVI.B. Automated Tax CollectionIV.B.1. CriteriaIV.B.2. ApplicationVI.C. Simplified Administrative ProceduresVI.C.1. Cross-border invoicingRegistrationVI.C.2SimplifiedVI.D. International Tax CooperationVI.D.1. Exchange of InformationVI.D.2. Mutual Administrative AssistanceLegalIssuesVI.D.3.ExchangeforPracticalVI.D.4MethodologiesCHAPTER VII AVOIDANCE OF DOUBLE TAXATIONIntroductionVII.A.MechanismsRefundVII.B.VII.C. Dispute ResolutionVII.D. Exchange of Information [Mutual Cooperation]InstrumentsVII.E.PossibleVII.E.1. Separate VAT TreatyVII.E.2. New Article in MTCVII.E.3. OECD – Council of Europe Model Convention on Mutual AdministrativeAssistance in Tax Matters** *CHAPTER IBASIC PRINCIPLES1I.A. INTRODUCTION1.There are many differences in the way value added taxes are implemented around the world and across OECD countries. Nevertheless, there are some common core features that can be described as follows:•Value added taxes are taxes on consumption, paid, ultimately, by final consumers.•The tax is levied on a broad base (as opposed to e.g., excise duties that cover specific products);•In principle, business should not bear the burden of the tax itself since there are mechanisms in place that allow for a refund of the tax levied on intermediate transactions between firms.•The system is based on tax collection in a staged process, with successive taxpayers entitled to deduct input tax on purchases and account for output tax on sales. Each business in the supply chain takes part in the process of controlling and collecting the tax, remitting the proportion of tax corresponding to its margin i.e. on the difference between the VAT paid out to suppliers and the VAT charged to customers. In general, OECD countries with value-added taxes impose the tax at all stages and normally allow immediate deduction of taxes on purchases by all but the final consumer.2.These features give value added taxes their main economic characteristic, that of neutrality. The full right to deduction of input tax through the supply chain, with the exception of the final consumer, ensures the neutrality of the tax, whatever the nature of the product, the structure of the distribution chain and the technical means used for its delivery (stores, physical delivery, Internet).3.Value added taxes are also neutral towards international trade according to international norms since they are destination based (even if the rule might be different for transactions made within federations or economically integrated areas). This means that exports are zero rated and imports are taxed on the same basis and with the same rate as local production. Most of the rules currently in place aim therefore at taxing consumption of goods and services within the jurisdiction where consumption takes place. Practical means implemented to this end are nevertheless diverse across countries, which can, in some instances, lead to double or involuntary non-taxation, and uncertainties for both business and tax administrations.1 Germany expressed its reservation on these principles. Luxembourg expressed its reservation on the first principle referred in paragraph 14 (“For consumption tax purposes internationally traded services and intangibles should be taxed according to the rules of the jurisdiction of consumption”).4.Sales tax systems, although they work differently in practice, also set out to tax consumption of goods, and to some extent services, within the jurisdiction of consumption. To this end, their implementation also aims at keeping it neutral towards international trade. However, in most sales tax systems, businesses do incur irrecoverable sales tax and, if they subsequently export goods, there will be an element of sales tax embedded in the price.I.B. APPLICATION TO INTERNATIONAL TRANSACTIONS5.For the international trade in goods there is a commonly held principle that exports should be exempted and imports should be taxed. This is relatively simple to apply, although even here, complexities of globalisation mean that problems can arise. However, for the international trade in services and intangibles there are no such commonly held principles. Thus, the variations by governments in the application of consumption taxes to this increasing trade have led to obstacles to business activity and distortions of competition significant enough to justify the design of common principles. There is also a shared view, both by governments and business, that the neutrality principle described above should be kept as an objective in the design and implementation of VAT/GST Guidelines. The following principles aim mainly at ensuring that transactions are taxed only once and in a single, clearly defined jurisdiction in order to avoid uncertainties, double taxation or involuntary non-taxation.6.The development of e-commerce in the late 1990s led governments to adopt several principles in the field of consumption taxes2. Although they were designed in the context of e-commerce taxation, they remain valid for the more global interaction of consumption tax systems and broadly reflect the philosophy of the existing tax rules in most countries. In addition, the Ottawa Framework Conditions specify that the taxation principles that guide governments in relation to conventional commerce should not be different than those applicable to electronic commerce. These principles can be summarized as follows:•Neutrality: Taxation should seek to be neutral and equitable between forms of commerce.Business decisions should be motivated by economic rather than tax considerations.Taxpayers in similar situations carrying out similar transactions should be subject to similarlevels of taxation.•Efficiency: Compliance costs for taxpayers and administrative costs for the tax authorities should be minimized as far as possible;•Certainty and simplicity: The tax rules should be clear and simple to understand so that taxpayers can anticipate the tax consequences of a transaction, including knowing when, where and how the tax is to be accounted;•Effectiveness and fairness: Taxation should produce the right amount of tax at the right time. The potential for tax evasion and avoidance should be minimized while keeping counter-acting measures proportionate to risks involved;•Flexibility: The systems for taxation should be flexible and dynamic to ensure that they keep pace with technological and commercial developments;2 The Ottawa Framework Conditions were endorsed by Ministers in October 19987.Rules for the consumption taxation of cross-border trade should result in taxation in the jurisdiction where consumption takes place and international consensus should be sought on circumstances under which supplies are held to be consumed in a jurisdiction.8.As regards value added taxes, an additional principle can be established from the general functioning of those taxes: except where explicitly designed, i.e. when several operations are explicitly exempted (input taxed) like financial services, or excluded from the application of the value added taxes, like operations not effected for consideration, the tax burden should not lie on taxable business but on the final consumer.I.B.1. SERVICES AND INTANGIBLES9.The above mentioned general principles can be adapted to the cross-border trade in services and intangibles as follows, for both business to business and business to consumer transactions:•For consumption tax purposes internationally traded services and intangibles should be taxed according to the rules of the jurisdiction of consumption;•The burden of value added taxes themselves should not lie on taxable businesses except where explicitly provided for in legislation.10.In this context, the words “except where explicitly provided” mean that countries may legitimately place a value added tax burden on business. Indeed, this is frequently the case as the following examples illustrate:•Where transactions made by the taxpayer are exempt because the tax base of the outputs is difficult to assess (i.e., many financial services) or for policy reasons (health care, education,culture).•Tax legislation may also impose value added tax on businesses to secure effective taxation of final consumption. This will be the case when the taxpayer makes transactions that fall outside the scope of the tax (e.g., transactions without consideration) or the input tax relatesto purchases that are not wholly used for furtherance of taxable business activity.•Countries also provide legislation that disallows input tax recovery where explicit administrative obligations are not met (e.g., insufficient evidence to support input tax deduction).11.For the purposes of these principles however, any such imposition of value added tax on business should be clear and explicit within the legislative framework for the tax.12.As with many other taxes, value added taxes impose compliance costs on business. It is not the intention of these principles to suggest that compliance costs should not be borne by business, but rather that, business should not incur irrecoverable value added tax (other than within the sort of exceptions exemplified in paragraph 10).CHAPTER III TAXATION OF SERVICES IN SPECIFIC SECTORSIII.C. Electronic CommerceA. Guidelines on the Definition of the Place of ConsumptionIntroduction1.In 1998, OECD Ministers welcomed a number of Taxation Framework Conditions relating to the consumption taxation of electronic commerce in a cross-border trade environment, including:i.In order to prevent double taxation, or unintentional non-taxation, rules for the consumptiontaxation of cross-border trade should result in taxation in the jurisdiction where consumption takes place.ii.For the purpose of consumption taxes, the supply of digitised products should not be treated as a supply of goods.iii.Where businesses acquire services and intangible property from a non-resident vendor, consideration should be given to the use of reverse charge, self-assessment or other equivalentmechanism.2.The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non-taxation, particularly in the context of international cross-border electronic commerce. Member countries are encouraged to review existing national legislation to determine its compatibility with these Guidelines and to consider any legislative changes necessary to align such legislation with the objectives of the Guidelines. At the same time, Member countries should consider any control and enforcement measures necessary for their implementation.Business-to-business transactions3.The place of consumption for cross-border supplies of services and intangible property that are capable of delivery from a remote location made to a non-resident business recipient3should be the jurisdiction in which the recipient has located its business presence4.3This will normally include a “taxable person” or an entity who is registered or is obliged to register and account for tax. This may also include another entity that is identified for tax purposes.4 The “business presence” is, in principle, the establishment (for example, headquarters, registered office, or a branch of the business) of the recipient to which the supply is made.4.In certain circumstances, countries may, however, use a different criterion to determine the actual place of consumption, where the application of the approach in paragraph 3 would lead to a distortion of competition or avoidance of tax5.Business-to-private consumer transactions5.The place of consumption for cross-border supplies of services and intangible property that are capable of delivery from a remote location made to a non-resident private recipient6should be the jurisdiction in which the recipient has their usual residence7.Application86.In the context of value-added or other general consumption tax systems, these Guidelines are intended to define the place of consumption (and so the place of taxation) for the international cross-border supply of services and intangible property by non-resident vendors/suppliers that are not otherwise registered and are not required to register in the destination jurisdiction under existing mechanisms910.7.These Guidelines apply to the cross-border supply of services and intangible property, particularly in the context of international cross-border electronic commerce, that are capable of delivery from a remote location.8.The Guidelines do not, therefore, apply to services which are not capable of direct delivery froma remote location (for example, hotel accommodation, transportation or vehicle rental). Nor are they applicable in circumstances where the place of consumption may be readily ascertained, as is the case where a service is performed in the physical presence of both the service provider and the customer (for example, hairdressing), or when the place of consumption can more appropriately be determined by reference to a particular criterion (for example, services related to particular immovable property or goods). Finally, it is recognised that specific types of services, for example, some telecommunications services, may require more specific approaches to determine their place of consumption 115 Such an approach should normally be applied only in the context of a reverse charge or self-assessment mechanism.6 In other words, a “non-taxable person” or an entity not registered and not obliged to register and account for tax.7 It is recognised that implementing this Guideline will not always result in taxation in the actual place of consumption. Under a “pure” place of consumption test, intangible services are consumed in the place where the customer actually uses the services. However, the mobility of communications is such that to apply a pure place of consumption test would lead to a significant compliance burden for vendors.8In accordance with the Ottawa Taxation Framework Conditions, specific measures adopted in relation to the placeof taxation by a group of countries that is bound by a common legal framework for their consumption tax systems may, of course, apply to transactions between those countries.9While these Guidelines are not intended to apply to sub-national value-added and general consumption taxes, attention should be given to the issues presented, in the international context, relating to these taxes.10The objective is to ensure certainty and simplicity for businesses and tax administrations, as well as neutrality via equivalent tax implications for the same products in the same market (i.e.avoiding competitive distortions through unintentional non-taxation).11When such specific approaches are used, the Working Party recognises the need for further work and for international co-ordination of such arrangements to avoid double or unintentional non-taxation.B. Recommended Approaches to the Practical Application of the Guidelines on the Definition of the Place of ConsumptionIntroduction9.Three tax collection mechanisms are typically used in consumption tax systems: registration, reverse charge/self-assessment, and collection of tax by customs authorities on importation of tangible goods. Under a registration system, the vendor of goods and services registers with the tax authority and, depending on the design of the tax, either is liable to pay the tax due on the transaction to the tax authority, or collects the tax payable by the customer and remits it to the tax authority. Under the reverse charge/self-assessment system, the customer pays the tax directly to the tax authority. The third approach, collection of the tax on the importation of tangible goods by customs authorities, is common to virtually all national consumption tax systems where national borders exist for customs purposes.10.Since registration and self-assessment/reverse charge mechanisms are currently in use in the majority of consumption tax systems, they represent a logical starting point in determining which approaches are most appropriate to apply in the context of electronic commerce transactions involving cross-border supplies of services and intangible property.11.While emerging technology promises to assist in developing innovative approaches to tax collection, and the global nature of electronic commerce suggests that collaborative approaches between revenue authorities will become increasingly important, Member countries agree that in the short term, the two traditional approaches to tax collection remain the most promising. However, Member countries agree that their application varies depending on the type of transaction.Recommended approachesBusiness-to-business transactions12.In the context of cross-border business-to-business (B2B) transactions (of the type referred to in the Guidelines), it is recommended that in cases where the supplying business is not registered and is not required to be registered for consumption tax in the country of the recipient business, a self-assessment or reverse charge mechanism should be applied where this type of mechanism is consistent with the overall design of the national consumption tax system.13.In the context of B2B cross-border transactions in services and intangible property the self-assessment/reverse charge mechanism has a number of key advantages. Firstly, it can be made effective since the tax authority in the country of consumption can verify and enforce compliance. Secondly, given that it applies to the customer, the compliance burden on the vendor or provider of the service or intangible product is minimal. Finally, it reduces the revenue risks associated with the collection of tax by non-resident vendors whether or not that vendor’s customers are entitled to deduct the tax or recover it through input tax credits.14.Member countries may also wish to consider dispensing with the requirement to self-assess or reverse charge the tax in circumstances where the customer would be entitled to fully recover it through deduction or input tax credit.Business-to-consumer transactions15.Effective tax collection in respect of business-to-consumer (B2C) cross-border transactions of services and intangible property presents particular challenges. Member countries recognise that no single option, of those examined as part of the international debate, is without significant difficulties. In the medium term, technology-based options offer much potential to support new methods of tax collection. Member countries are expressly committed to further detailed examination of this potential to agree on how it can best be supported and developed.16.In the interim, where countries consider it necessary, for example because of the potential for distortion of competition or significant present or future revenue loss, a registration system (where consistent with the overall design of the national consumption tax system) should be considered to ensure the collection of tax on B2C transactions.17.Where countries feel it appropriate to put into effect a registration system in respect of non-resident vendors of services and intangible property not currently registered and not required to be registered for that country’s tax, it is recommended that a number of considerations be taken into account. Firstly, consistent with the effective and efficient collection of tax, countries should ensure that the potential compliance burden is minimised. For example, countries may wish to consider registration regimes that include simplified registration requirements for non-resident suppliers (including electronic registration and declaration procedures), possibly combined with limitations on the recovery of input tax in order to reduce risks to the tax authority. Secondly, countries should seek to apply registration thresholds in a non-discriminatory manner. Finally, Member countries should consider appropriate control and enforcement measures to ensure compliance, and recognise, in this context, the need for enhanced international administrative co-operation.。

你更喜欢国内新闻还是国际新闻英语作文全文共3篇示例，供读者参考篇1Do I Prefer Domestic or International News?As a student, I find myself constantly bombarded with news from all around the world. Whether it's through social media, online news outlets, or traditional television and newspapers, there is an endless stream of information vying for my attention. However, amidst this deluge of news, I often find myself grappling with the question – do I prefer domestic or international news?On one hand, domestic news holds a certain familiarity and relevance to my daily life. After all, the events and issues unfolding within my own country have a direct impact on the society I inhabit. Local politics, economic developments, and cultural happenings shape the very fabric of my immediate surroundings. There's a certain comfort in staying informed about the goings-on in my own backyard, as it allows me to better understand and navigate the world around me.Yet, there's an undeniable allure to international news as well. The world has become increasingly interconnected, and the events unfolding on the global stage often have far-reaching implications that transcend borders. From geopolitical tensions to environmental crises, international news offers a broader perspective on the challenges and triumphs that humanity faces collectively.One of the most captivating aspects of international news is the opportunity to explore different cultures, traditions, and ways of life. Through the lens of foreign correspondents and global media outlets, I'm able to catch glimpses of societies vastly different from my own. This exposure not only fosters a greater understanding and appreciation for diversity but also challenges me to question my own assumptions and biases.Moreover, international news often sheds light on issues that may be overlooked or underreported in domestic coverage. Human rights violations, conflicts in far-flung regions, and the plight of marginalized communities around the world – these are stories that deserve to be told and heard, even if they don't directly affect my immediate surroundings.However, it would be remiss to discount the importance of domestic news entirely. After all, the decisions made by our localleaders and the issues facing our communities have a profound impact on our day-to-day lives. From policy changes that affect our education and healthcare systems to local infrastructure developments, domestic news keeps us informed and engaged as citizens.Furthermore, domestic news often delves into the nuances and complexities of issues that may be oversimplified or generalized in international coverage. By staying attuned to local reporting, I can gain a deeper understanding of the unique challenges and perspectives that shape the discourse within my own country.Ultimately, I believe that striking a balance between domestic and international news is crucial for developing awell-rounded understanding of the world around us. While domestic news provides me with the context and relevance to navigate my immediate surroundings, international news broadens my horizons and reminds me of the interconnectedness of our global community.In an age where information is abundant and readily available, it's tempting to focus solely on the news that aligns with our personal interests or reinforces our existing beliefs. However, true intellectual growth and understanding require usto step outside of our comfort zones and engage with diverse perspectives, both local and global.As a student, I strive to approach news consumption with an open mind and a willingness to learn. Whether I'm delving into the intricacies of local politics or exploring the richness of distant cultures, each piece of news offers an opportunity for personal growth and a deeper appreciation for the complexities of our world.Perhaps the true value of news lies not in the distinctions between domestic and international, but rather in the stories themselves – stories that challenge us, inspire us, and ultimately, connect us to the greater human experience. By embracing both local and global perspectives, we can cultivate a more nuanced and empathetic understanding of the world, and in doing so, become more informed and engaged citizens.In the end, my preference for domestic or international news is not an either/or proposition. Rather, it's a delicate dance between the familiar and the unfamiliar, the local and the global, the personal and the universal. By immersing myself in both realms, I can better appreciate the intricate tapestry of our shared human experience, one thread at a time.篇2Do I Prefer Domestic or International News?As a student living in the modern, globalized world, I am constantly bombarded with news from both domestic and international sources. Every day, I scroll through my social media feeds and news apps, taking in the latest headlines and current events unfolding around me. While I certainly value being informed about happenings in my own country, I find myself increasingly drawn to international news coverage. In my opinion, following global affairs is not only more interesting, but also more important for developing a well-rounded worldview.To begin with, international news exposes me to diverse perspectives that simply cannot be found in domestic reporting alone. News outlets based in my home country inevitably have an ingrained cultural bias, viewing world events primarily through the lens of how they impact our nation. However, by reading publications from other countries, I gain insight into how the same issues are perceived from radically different vantage points around the globe. This opens my eyes to new ideas and ways of thinking that challenge my assumptions.For example, consider the ongoing conflict in Ukraine. While domestic media focuses heavily on the military intervention by Russia, geopolitical implications for my country's interests, and the civilians caught in the crossfire, international journalists provide crucial context about the deeper historical tensions, ethnic divisions, and political power dynamics that sparked the crisis in the first place. Israeli newspapers humanize the conflict through stories of Jewish Ukrainian refugees escaping violence, while Indian coverage emphasizes the plight of thousands of stranded students desperate to return home from the war zone. By combining these varied narratives, I can start to piece together a more complete picture.On a broader level, paying close attention to international current events helps me understand the complex interconnectivity of our modern world. The COVID-19 pandemic, climate change, cyber attacks, trade disputes, refugee crises - these are all issues that transcend borders and impact the global population. Through international reporting on things like supply chain disruptions in China or droughts in Somalia, I learn how circumstances on the other side of the world can have very real consequences for my daily life as well. No nation is truly an island anymore in this hyper-connected era.Moreover, international news expands my knowledge about the immense diversity across world cultures, value systems, and ways of life. While my domestic news understandably focuses on the societal norms and current events most relevant to my own country, venturing into international coverage introduces me to the rich tapestries of indigenous communities in the Amazon, nomadic tribes in the Sahara, bustling megacities in India, and so much more. Every country's unique history, traditions, art, music, and human stories are on full display. Reading about the joy of Chilean fans celebrating their unconventional "keeper" scoring a goal at the World Cup or the struggles of Afghan girls篇3Do I Prefer Domestic or International News?As a student living in an increasingly globalized world, the question of whether I prefer domestic or international news is an intriguing one. On one hand, local and national news directly impacts my day-to-day life, shaping the political, economic, and social landscape around me. On the other hand, international headlines offer a window into the wider world, allowing me to understand the complex interconnections and events shaping our global community. Ultimately, I find myself drawn to a balanced diet of both domestic and international coverage.Let's start with the case for domestic news. As a citizen of my country, it's crucial for me to stay informed about the policies, leaders, and developments that will shape my homeland's future. From presidential elections to economic policies, supreme court rulings to environmental regulations, the decisions made within my nation's borders have a tangible impact on my life. By following domestic political news closely, I can hold my elected officials accountable and make informed decisions when I step into the voting booth.Moreover, local news hits even closer to home. The crime reports, community initiatives, school board decisions, and municipal politics covered in my city's newspapers and television broadcasts directly influence the world I inhabit every day. Knowing about a road closure can help me plan my commute, while being aware of a new development project allows me to voice my opinion on how my neighborhood evolves. Domestic news is intricately woven into the fabric of my daily existence.However, I would be remiss if I ignored the immense value of international news coverage. In our modern, interconnected age, events across the globe can ripple outward and impact my life in ways I may not immediately realize. The COVID-19 pandemic starkly illustrated how a localized outbreak could rapidly escalateinto a worldwide crisis, disrupting economies, closing borders, and transforming daily life for billions. By staying informed about international developments, I can better anticipate how global forces may shape my future.Beyond pragmatic concerns, consuming international news also expands my worldview and cultivates a sense of global citizenship. Reading about the political upheavals in nations across the world, the human rights struggles of oppressed peoples, and the environmental battles being waged on every continent motivates me to consider my role in creating a more just and sustainable world for all. International news coverage introduces me to diverse cultures, beliefs, and perspectives, challenging me to transcend my inherent biases and ethnocentrism.Additionally, many of the most pressing issues facing humanity today – climate change, terrorism, refugee crises, pandemic diseases, cyber threats – are inherently global in scope. To truly understand the complexities and potential solutions surrounding these challenges, I need the vantage point that international news sources provide. From following the latest United Nations reports to reading first-hand accounts from journalists embedded in global hotspots, International newsilluminates the intricate web of interlocking challenges and opportunities that define our modern era.Of course, the lines between domestic and international news are increasingly blurred in today's world. The policies and actions of my government on the world stage reverberate globally, while international power dynamics and alliances shape my nation's trajectory. Economic forces flow across borders with ease, and cyber threats know no geographical boundaries. To be a truly informed citizen, I need a firm grasp of both the internal and external forces shaping my society.Ultimately, I don't see domestic and international news as an either/or proposition, but rather as complementary pieces of a larger informational puzzle. To truly understand the complex, kaleidoscopic world we live in, I need a panoramic view that accounts for both the hyper-local and the transcontinentally global. My ideal media diet balances coverage of the municipal decisions impacting my neighborhood with analysis of the geopolitical machinations of world powers. I strive to be both a well-informed local citizen and a globally conscious human being.In practical terms, this means I consume a wide range of reputable news sources spanning multiple mediums. I value thedepth and scrutiny of traditional newspapers and magazines, but also appreciate the speed and multimedia opportunities of online sources. I've curated social media feeds that blend domestic policy journalists with overseas correspondents, enmeshing insight from my home country with perspectives from every corner of the globe. I'm cognizant of the filter bubbles and biases that can emerge when we selectively expose ourselves to information, so I make a point of seeking out sources that challenge my assumptions, introduce viewpoints, and represent a diversity of ideological leanings.Of course, the modern media landscape is a minefield of misinformation, partisan spin, and outright falsehoods at both the domestic and international level. Developing robust media literacy skills – questioning sources, scrutinizing motivations, fact-checking assertions, and consulting topic experts – has become crucial for any news consumer. I'm learning to be a discerning skeptic, interrogating every claim and comfortable with inhabiting the ambiguities that often arise when complex issues are viewed through divergent cultural lenses.In the end, I don't think the choice between domestic and international news is a binary one. The two spheres are inextricably intertwined in our globalized world. My goal is tobecome an informed global citizen while still staying abreast of the local issues directly impacting my daily life. By seeking out quality journalism from a balance of sources, questioning the narratives I'm presented with, and remaining endlessly curious about the world around me, I hope to simultaneously be awell-informed local citizen and a globally conscious human being. It's an ongoing journey of learning, questioning, and contextualizing the fire-hose of information we all swim in every day. I may not always get the balance right, but I'll keep striving to expand my knowledge and perspective by drawing insight from credible news sources that range from my neighborhood's community paper all the way to the global stage.。

prospective investors 潜在投资者
• • • • • • • • • • foreign investor外国投资者 foreign investment外资 foreign-funded enterprise 外资企业 attract foreign investment/capital 吸引外资 institutional investors 机构投资者 Foreign Direct Investment 国外直接投资 retail investor个人投资者 securities investors 证券投资者 accredited investor认可投资者 cornerstone investors 基石投资者
方法一：巧用中国人较强的形象思维和汉 字涵义。 方法二：巧用标点符号和数学符号。 方法三：巧用箭头、线段。 方法四：巧用中英文缩略词。

Unit 5
1. Commerce
Sentence Interpretation Interpretation Skills Passage Interpretation (E-C) Passage Interpretation (C-E) Extra Exercises
unveil (首次) 提出，介绍，公布
• • • • • unveiling ceremony 揭幕式 unlock/ break a secret 揭秘 uncover/unveil a plot 揭穿阴谋 make public 公之于众 disclose / expose /reveal/ unmask/ bring to light 揭露
Interpretation Skills ----Note-taking (Symbol)

外贸英语书信完全齐头式格式的范文全文共3篇示例，供读者参考篇1Ellsworth Community College1234 Main StreetEllsworth, Iowa 50075United StatesApril 2, 2024Ms. Emily JohnsonExport ManagerBritish Lighting Corporation456 Coventry RoadBirmingham, B26 3QQUnited KingdomDear Ms. Johnson,INVITATION TO PARTICIPATE IN INTERNATIONAL TRADE FAIRI am writing to you on behalf of the International Business Students Association (IBSA) at Ellsworth Community College. Our association is organizing the annual International Trade Fair, which will be held on the college campus from May 15-17, 2024.The International Trade Fair is a highly anticipated event that provides an excellent platform for companies to showcase their products and services to a diverse audience, including students, faculty, local businesses, and the general public. It is an opportunity to forge new partnerships, explore potential collaborations, and gain valuable insights into the latest trends and developments in various industries.As one of the leading manufacturers of lighting solutions in the United Kingdom, we believe that your participation in this event would be highly beneficial for both your company and our students. Your presence would not only allow you to promote your innovative products but also provide our students with a unique opportunity to learn from industry professionals and gain practical experience in international trade.The International Trade Fair will feature a wide range of activities, including:Exhibition Booths: Companies will have the opportunity to set up booths to display and demonstrate their products andservices. This will allow visitors to interact directly with your representatives and gain first-hand knowledge about your offerings.Networking Sessions: Dedicated networking sessions will be organized to facilitate connections between exhibitors, students, and other attendees. These sessions will provide a platform for exchanging ideas, exploring potential collaborations, and building professional relationships.Seminars and Workshops: Industry experts, including representatives from participating companies, will be invited to deliver seminars and conduct workshops on various topics related to international trade, marketing, logistics, and business operations.Cultural Performances and Activities: To showcase the diversity of our campus and foster cross-cultural understanding, the event will feature cultural performances, traditional cuisine, and interactive activities from different countries represented by our students and exhibitors.We would be honored to have British Lighting Corporation participate in this prestigious event. Your involvement would not only contribute to the success of the International Trade Fair butalso provide invaluable learning experiences for our students, who are the future leaders of the global business community.To confirm your participation, please complete the enclosed registration form and return it to us by April 30, 2024. Should you have any further questions or require additional information, please do not hesitate to contact me or our event coordinator, Ms. Sarah Thompson, at**********************.Thank you for considering our invitation. We look forward to welcoming you and your team to the Ellsworth Community College International Trade Fair.Sincerely,Michael DavisPresidentInternational Business Students AssociationEllsworth Community College*********************************.eduEnclosure: Registration Form篇2Ms. Jane SmithExport ManagerAcme Electronics, Inc.123 Industry WayElectri-City, CA 90089USAApril 2, 2024Subject: Inquiry about Summer Internship OpportunityDear Ms. Smith,I am a junior at Central University, pursuing a Bachelor's degree in International Business with a concentration in Export Operations and Trade Compliance. Through our career services office, I learned about the potential summer internship opportunity at your esteemed company, and I am writing to express my sincere interest in being considered for the same.With a keen interest in international trade and a strong academic record, I believe I possess the necessary skills and qualifications to contribute meaningfully to your organizationduring the internship period. My coursework has provided me with a solid foundation in areas such as export documentation, logistics, and trade regulations, equipping me with the knowledge required to navigate the complexities of the global business environment.During my time at the university, I have actively participated in various extracurricular activities that have honed my leadership, teamwork, and communication abilities. As the vice president of the International Business Club, I have organized several panel discussions and networking events, fostering valuable connections with industry professionals and gaining insights into the practical aspects of international trade.Furthermore, I have completed two internships in the past, one at a local import-export firm and another at a freight forwarding company. These experiences have given mehands-on exposure to the intricacies of international shipping, customs clearance, and supply chain management. I am confident that the skills and knowledge acquired during these internships will enable me to contribute effectively to your team from day one.Acme Electronics, Inc. is renowned for its commitment to excellence and innovation in the global electronics industry. I amparticularly drawn to your company's focus on sustainable and ethical business practices, which aligns with my personal values and aspirations. Working alongside your experienced professionals would provide me with invaluable learning opportunities and allow me to further develop my expertise in the field of international trade.Enclosed with this letter is my resume, which provides additional details about my academic achievements, work experience, and extracurricular involvement. I would welcome the opportunity to discuss my qualifications further and address any questions or concerns you may have.Thank you for your time and consideration. I look forward to hearing from you regarding the next steps in the internship application process.Sincerely,[Your Name][Your Address][Your City, State, ZIP][Your Phone Number][Your Email Address]Enclosure: Resume篇3Samantha Robertson12 Cedar AvenueBloomington, IN 47401United StatesApril 2, 2024Ms. Emily WatsonHead of International MarketingAcme Corporation25 Park AvenueNew York, NY 10022United StatesDear Ms. Watson,As an aspiring marketing professional with a keen interest in international business, I am writing to express my sincere admiration for Acme Corporation's impressive global presence and forward-thinking marketing strategies. Your company'sdedication to innovation, customer satisfaction, and sustainable practices has truly set a benchmark in the industry.During my studies at Indiana University, I had the opportunity to delve into various aspects of international marketing, including cross-cultural communication, global supply chain management, and market entry strategies. It was through these courses that I became particularly intrigued by Acme Corporation's remarkable success in navigating the complexities of diverse markets worldwide.I vividly recall the case study we analyzed on your company's recent expansion into the Southeast Asian market. The strategic approach you employed, from conducting comprehensive market research to tailoring your products and marketing campaigns to resonate with local cultural nuances, was truly remarkable. The seamless integration of digital and traditional marketing channels, coupled with a strong emphasis on corporate social responsibility initiatives, demonstrated your company's commitment to building long-lasting relationships with customers and communities alike.Furthermore, I was thoroughly impressed by Acme Corporation's unwavering dedication to sustainability and ethical business practices. Your initiatives to reduce carbon footprint,support local communities, and promote fair labor practices throughout your global supply chain have set an exemplary standard for corporate responsibility. As a firm believer in the power of business to drive positive change, I find your company's values and actions truly inspiring.In addition to my academic pursuits, I have had the opportunity to gain practical experience through various internships and extracurricular activities. During my internship at a local advertising agency, I worked closely with a team responsible for developing multicultural marketing campaigns for various clients. This experience allowed me to hone my skills in market research, creative ideation, and campaign execution, while also cultivating a deep appreciation for the nuances of cross-cultural communication.Moreover, as the president of the International Business Club at my university, I had the privilege of organizing numerous events and workshops focused on global business practices, cultural awareness, and networking opportunities with industry professionals. These experiences have not only enriched my knowledge but have also fostered my passion for international marketing and cross-cultural collaboration.Upon graduation, I aspire to contribute my skills, knowledge, and enthusiasm to a reputable organization like Acme Corporation. I am confident that my academic background, practical experience, and unwavering commitment to excellence would make me a valuable asset to your international marketing team.I would welcome the opportunity to discuss my qualifications and potential contributions in greater detail. Please find my resume enclosed for your consideration. Thank you for your time, and I look forward to hearing from you.Sincerely,Samantha RobertsonEnclosure: Resume。

翻译硕士（MTI）国际组织简写\现在所有的相关大的国际组织都用的是简写，一是为了简便二来对考翻译硕士（MTI）的我们也一样有好处(不用写那么多单词啦)，下面是我总结的翻译硕士（MTI）国际组织简写，方便大家记忆的。

欧盟European Union -- EU 欧元(euro)阿盟阿拉伯国家联盟League of Arab States -- LAS非洲联盟(African Union -- AU，简称“非盟”)东南亚国家联盟(简称东盟，Association of Southeast Asian Nations -- ASEAN北大西洋公约组织(North Atlantic Treaty Organization -- NA TO )，简称北约1949年4月4日，美国、加拿大、英国、法国、比利时、荷兰、卢森堡、丹麦、挪威、冰岛、葡萄牙和意大利等12国在美国首都华盛顿签订了北大西洋公约，宣布成立北大西洋公约组织(North Atlantic Treaty Organization -- NATO )，简称北约。

大赦国际(Amnesty International -- AI)英联邦(The Commonwealth)不结盟运动(Non-Aligned Movement -- NAM)巴黎俱乐部(Paris Club) 也称“十国集团”(Group-10)南方中心(South Centre) 是以促进南南合作为宗旨的国际著名政府间组织和智库，其前身是南方委员会。

南方委员会为第三世界国家政界、外交界、经济界和学术界著名人士组成的国际性组织。

1985年由委内瑞拉前总统佩雷斯建议，1986年5月在吉隆坡第二次南南会议决定建立，同年9月宣布正式成立，1994年9月正式改名为南方中心。

总部设在日内瓦，现有包括中国在内的51个成员。

独联体是独立国家联合体(Commonwealth of Independent States -- CIS) 的简称上海合作组织(Shanghai Cooperation Organization -- SCO)阿拉伯各国议会联盟(Arab Inter-Parliamentary Union -- AIPU)阿拉伯国家联盟(League of Arab States -- LAS，简称“阿盟”)西欧联盟(Western European Union -- WEU) 1955年5月6日成立，前身为布鲁塞尔条约组织，拥有比利时、法国、德国、希腊、意大利、卢森堡、荷兰、葡萄牙、西班牙和英国10个正式成员国。

常见国际英文缩写词汇常见国际组织英文缩写UN ( United Ntions) 联合国UNSC（Security Council）联合国安全理事会FO (Food nd griculture Orgniztion of the United Ntions) (联合国)粮食及农业组织UNESCO (United Ntions Eductionl, Scientific nd Culturl Orgniztion) 联合国教科文组织UNCF (United Ntions Children's Fund,其前身是United Ntions Interntionl Children's Emergency Fund) 联合国儿童基金会UNIDO (United Ntions Industril Development Orgniztion)联合国工业进展组织UNDP (United Ntions Development Progrmme)联合国开发计划署UNEP (United Ntions Environment Progrmme)联合国环境署UNCDF(United Ntions Cpitl Development Fund)联合国资本开发基金会UNCTD (United Ntions Conference on Trde nd Development) 联合国贸易与进展会议WHO (World Helth Orgniztion) 世界卫生组织WMO (World Meteorologicl Orgniztion) 世界气象组织WTO (World Trde Orgniztion) 世界贸易组织GTT (Generl greement on Triffs nd Trde) 关税及贸易组织WIPO (World Intellectul Property Orgniztion)世界知识产权组织WPC (World Pece Council) 世界和平理事会ILO (Interntionl Lbour Orgniztion) 国际劳工组织IMF (Interntionl Monetry Fund) 国际货币基金组织IOC (Interntionl Olympic Committee) 国际奥林匹克委员会UPU (Universl Postl Union) 万国邮政联盟ITU (Interntionl Telecommuniction Union) 国际电信联盟IFC(Interntionl Finnce Corportion) 国际金融公司IMO (Interntionl Mritime Orgniztion) 国际海事组织ISO (Interntionl Stndrd Orgniztion) 国际标准化组织ICO (Interntionl Civil vition Orgniztion) 国际民用航空组织ID (Interntionl Development ssocition) 国际开发协会IFD (Interntionl Fund for griculturl Development) 国际农业进展基金会IOJ (Interntionl Orgniztion of Journlists) 国际新闻工协会ICC(Interntionl Chmber of Commerce)国际商会UE(Universl Espernto ssocition)国际世界语协会INTELST (Interntionl telecommunictions Stellitic)国际通信卫星机构IRTO (Interntionl Rdio nd Television Orgniztion)国际广播电视组织IE (Interntionl tomic Energy gency) 国际原子能机构NTO (North tlntic Trety Orgniztion)北大西洋公约组织OPEC(Orgniztion of Petroleum Exporting Countries) 石油输出国组织OECD (Orgniztion for Economic Coopertion nd Development)经济合作与进展组织CME(Council for Mutul Economic ssistnce)经济互助委员会(经互会)PEC (si nd Pcific Economic Coopertion) 亚洲太平洋经济合作组织SEN (ssocition of Southest sin Ntions)东南亚GJ联盟OU (Orgniztion of fricn Unity) 非洲统一组织OIC (Orgniztion of the Islmic Conference) 伊斯兰会议组织CIS (Commonwelth of Independent Sttes) 独立GJ联合体EU (Europen Union) 欧洲联盟IPU (Inter-Prlimentry Union) 各国议会联盟OSCE (Orgniztion for Security nd Coopertion in Europe)欧洲安全与合作组织EEC (Europen Economic Communities) 欧洲经济共同体OEEC (Orgniztion for Europen Economic Coopertion)欧洲经济合作组织NM (the Non-ligned Movement) 不结盟运动NC (fricn Ntionl Congress) 非洲RM大会PLO (Plestine Libertion Orgniztion)XX勒斯坦解放组织ICRC (Interntionl Committee of the Red Cross) 红十字国际委员会NS（Ntionl eronutics nd Spce dministrtion）美国航天太空总署。

国际会计复习资料A.Basic Knowledge1.we view accounting as consisting of three broad areas: measurement、[‘meʒəmənt]（计量）disclosure[dis’kləuʒə](披露) and auditing[‘ɔ:ditiŋ]（审计）.2.The three international organization of accounting profession are（International Federation of Accountants;IFAC)（国际会计师联合会）(International Accounting Standards Committee; IASC)（国际会计准则委员会）(International Auditing practice Committee;IAPC) (国际审计实务委员会)3.Hofstede’s four cultural dimensions are（霍夫斯泰德的四个文化层面）：(1)individualism(个人主义）(2)power distance（权力距离）(3)uncertainty avoidance（风险规避）(4)masculinity（阳刚之气）4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to?影响一个国家的财务报告的做法的四个层面系指：(1)Professionalism (职业主义维度）(2)Uniformity （统一性维度）(3)conservatism （保守主义维度）(4)Secrecy （保密性维度）5.Accounting standard setting normally involves a combination of private and public sector groups.（会计准则的制定通常涉及结合私营和公共部门的群体。

秘书处Secretariat国际电信联盟International Telecommunication Union ( ITU)国际法庭International Court of Justice (ICJ)国际海事组织International Maritime Organization (IMO)国际开发协会international development association (IDA)国际劳工组织international labor organization (ILO)国际民用航空组织international civil aviation organization (ICAO) 国际农业发展基金international fund for agricultural development IFAD国际航空运输协会international air transport association IATA国际能源机构international energy agency IEA国际货币基金组织international monetary fund IAEA国际原子能机构international atomic energy agency IAEA联合国大会general assembly of the United Nations UNGA联合国安全理事会United Nations security council SC联合国经济及社会理事会United nations economic and social council ECOSOC*联合国人权委员会United nations commission on human rights UNCHR联合国儿童基金会United nations children’s fund UNICEF 联合国工业发展组织United nations industrial development organization UNIDO联合国环境规划署United nations environmental programme UNEP联合国教育科学文化组织United nations educational, scientific and cultural organization UNESCO联合国开发计划署United nations development programme UNDP 联合国粮食及农业组织Food and agricultural organization of the United Nations FAO联合国国际贸易法委员会United nations commission on international trade law UNCITRAL联合国贸易和发展会议United nations conference trade and development UNCTAD联合国难民事务高级难民专员办事处Office of the United Nations High Commissioner for Refugees UNHCR*联合国人口活动基金United Nations Population Fund UNFPA联合国特别基金United Nations Special Fund UNSF联合国训练研究所United Nations Institute for Training and Research UNITAR联合国欧洲经济委员会United nations economic commission for Europe UNECE世界粮食理事会World Food council WFC世界贸易组织world trade organization WTO世界气象组织World meteorological organization WMO世界卫生组织World health organization WHO世界知识产权组织World intellectual property organization WIPO 世界旅游组织World tourism organization UNWTO世界银行/国际复兴开发银行World bank/ international bank for reconstruction and development IBRD世界能源理事会World energy council WEC世界人权大会World Conference on Human Right世界伊斯兰/犹太人大会World Islamic/Jewish Congress世界宗教和平大会World Conference on Religion and Peace (WCRP) 托管理事会Trusteeship council TC万国邮政联盟Universal postal union UPU非洲开发银行African development bank ADB非洲开发基金African development Fund ADF安第斯共同体Andean community阿拉伯经济和社会发展基金会Arab fund for economic and social development AFESD阿拉伯议会联盟Arab inter-parliamentary Union AIPU阿拉伯石油输出国组织Organization of Arab Petroleum Exporting Countries (OAPEC)石油输出国组织Organization of the petroleum exporting countries OPEC亚非会议（万隆会议）Asian-African conference ( BandungConference)亚洲开发银行Asia development bank ADB亚太经济合作组织Asia-Pacific economic cooperation APEC亚太安全合作理事会Council on Security Cooperation in Asia and Pacific Region (CSCAP)*中非国家银行Bank of central African states BEAC博鳌亚洲论坛Boao forum for Asia BFA*国际展览局Bureau of international expositions BIE加勒比共同体和共同市场Caribbean community and common market CARICOM中美洲经济一体化银行Central American bank for economic integration BCIE/CABEI中美洲一体化体系Central American integration system SICA东非共同体East African community EAC东南亚国家联盟Association of Southeast Asian Nation (ASEAN) 中部非洲国家经济共同体economic community of central African states ECCAS欧洲复兴开发银行European bank for reconstruction and development EBRD欧洲中央银行European central bank ECB欧洲自由贸易联盟European free trade association EFTA欧洲经济合作组织Organization for European EconomicCooperation (OEEC)欧洲联盟（欧盟）European Union (EU)反洗钱金融行动特别工作组Financial action task force on money laundering FATF环印度洋地区合作联盟Indian ocean rim association for regional cooperation IOR-ARC美洲开发银行Inter-American development bank IDB拉美经济体系Latin American economic system LAES/SELA 拉美一体化协会Latin American integration association LAIA 拉丁美洲和加勒比经济委员会Economic commission for Latin America and the Caribbean ECLA拉丁美洲共同市场Latin American Common Market (LACM)拉丁美洲自由贸易区Latin American Free Trade Area (LAFTA)非洲发展新伙伴计划New partnership for Africa’s development NEPAD北大西洋公约组织North Atlantic treaty organization NATO北美自由贸易区North American Free Trade Area/Zone (NAFTA) 经济合作与发展组织Organization for economic cooperation and development OECD太平洋共同体Pacific community PC太平洋岛国论坛Pacific islands forum太平洋自由贸易区Atlantic Free Trade Area/Zone （AFTA）上海合作组织Shanghai cooperation organization SCO南方共同市场South American common market MERCOSUR南南磋商与合作首脑级集团(15国集团) Summit level group for south-south consultation and cooperation (Group 15)南南会议South-South Conference不结盟运动Non-Aligned Movement七国集团Group of Seven （G7）英联邦British Commonwealth of Nation （Commonwealth）西方七国首脑大会Seven-Nation Economic Summit （G7 Summit）。

为什么想成为外贸业务员的英文作文英文回答：Why Do I Aspire to Become an International Business Professional?The world of international business captivates me with its dynamism, global reach, and potential for significant impact. The opportunity to bridge cultural divides, facilitate cross-border partnerships, and contribute to global economic development fuels my desire to pursue a career in this field.1. Global Impact: International business transcends national boundaries, connecting diverse communities and creating opportunities for shared prosperity. As an international business professional, I would have the privilege of playing a role in fostering economic growth, promoting cultural exchange, and fostering global cooperation.2. Cross-Cultural Communication: The exchange of ideas and goods across borders requires effective cross-cultural communication. I am eager to immerse myself in different cultural contexts, learn about diverse perspectives, and bridge the gaps between different cultures. By embracing empathy, adaptability, and cultural sensitivity, I believe I can effectively navigate the complexities ofinternational business.3. Problem-Solving: International business presents unique challenges and opportunities that require innovative problem-solving. From navigating regulatory complexities to adapting to changing market conditions, I am drawn to the intellectual stimulation and strategic thinking involved in this field.4. Personal Development: Pursuing a career in international business would provide me with invaluable opportunities for personal and professional growth. By interacting with global teams, managing cross-cultural projects, and developing a deep understanding ofinternational markets, I would cultivate a diverse skillset and a global mindset.5. Passion for Business: My interest in business has always been intertwined with my desire to make a meaningful impact on the world. International business provides the perfect platform to combine my business acumen with my passion for global affairs.中文回答：为什么我想成为外贸业务员？国际贸易的世界凭借其活力、全球覆盖范围和产生重大影响的潜力深深吸引着我。

• “solemnly adjudged in Great Britain, to be a right of common law.” • Statute of Anne 1709 (England)
– 14 years © plus another 14 if author still living – 21 years for works already published – Controversy over whether © endured at common law after expiry of statutory time limits – Millar v. Taylor (1769) 4 Burr. 2303, 98 ER 201
United States Copyright Law in International Perspective
Latest Developments in U.S. Copyright Law
Dr. Prof. Graeme W. Austin J. Byron Professor of Law, University of Arizona, USA Professorial Fellow, Melbourne University Law School, AUSTRALIA Honorary Fellow, Victoria University of Wellington, NZ
• Act of May 31, 1790, c. 15, 1 Stat. 124 § 1
– 14 year term – Additional 14 years if author survived
• § 1 limited copyright protection to person(s) “being a citizen or citizens of these United States, or residents therein”). Like the original state copyright laws, protection extended only to citizens of the United States. • Foreign-origin works were in the public domain.

Need for Specialized Skills
03
Foreign trade English correspondence requirements a unique set of skills, including knowledge of trade terminology, etiquette, and cultural differences
Students should be able to understand and use common trade terms and phrases
Knowledge of Trade Terminology
Students should be able to write clear, consensus, and public business letters and emails
Encouragement and motivation
Encourage students to continue learning and practicing foreign trade English correspondence to enhance their professional competence
Writing Skills
Students should be able to demonstrate awareness of cultural differences in business communication
Cross Cultural Awareness
Students should be able to apply their knowledge and skills to real life business scenarios

公务员英语专业试题及答案一、词汇与语法（共20分）1. The _______ of the new policy has been widely discussed in the media.A) implementationB) implicationC) complicationD) simplification答案：A2. Despite the heavy rain, she managed to _______ the meeting on time.A) attendB) achieveC) acquireD) adapt答案：A3. The _______ of the company was in charge of the negotiations.A) executiveB) legislatureC) judiciaryD) electorate答案：A4. He has a _______ for languages and can speak severalfluently.A) passionB) preferenceC) prejudiceD) priority答案：A5. The _______ of the project was delayed due to bad weather.A) initiationB) completionC) executionD) termination答案：C二、阅读理解（共30分）阅读以下短文，回答后面的问题。

Passage 1:The role of public servants is crucial in the functioning of a modern government. They are responsible for implementing policies, providing services to the public, and ensuring the smooth operation of government departments. With the increasing complexity of society, the demand for skilled public servants is growing.6. What is the main topic of the passage?A) The complexity of societyB) The role of public servantsC) The government departmentsD) The implementation of policies答案：B7. What does the passage suggest about the future of public servants?A) Their role is diminishing.B) Their demand is decreasing.C) Their importance is growing.D) Their responsibilities are being reduced.答案：CPassage 2:In recent years, there has been a significant increase in the number of international collaborations among governments. These collaborations are aimed at addressing global issues such as climate change, economic development, and security. The ability to communicate effectively in English isessential for these international partnerships.8. What is the main purpose of the international collaborations mentioned in the passage?A) To address global issuesB) To increase the number of governmentsC) To improve economic developmentD) To change security measures答案：A9. According to the passage, which of the following is considered essential for international partnerships?A) The number of governments involvedB) The ability to communicate in EnglishC) The focus on global issuesD) The change in security measures答案：B三、完形填空（共20分）In the modern world, communication is key. Public servants must be able to communicate effectively with both the public and their colleagues. Good communication skills are __10__for building trust and ensuring that information is __11__ correctly. In addition, public servants often need to __12__ complex information to make it understandable for the public. This requires not only a clear understanding of the subject matter but also the ability to __13__ the message in a way that is accessible to all.10. A) necessaryB) sufficientC) optionalD) irrelevant答案：A11. A) receivedB) understoodC) ignoredD) rejected答案：B12. A) simplifyB) complicateC) duplicateD) clarify答案：A13. A) conveyB) concealC) divertD) distort答案：A四、翻译（共30分）将以下句子从中文翻译成英文。

Chinese Jour nal of Popu la tion,Resou rce s and Environ ment 2006Vol.4No.403Co rresp onding Author:L iliana Co ri (l iliana.cor i@t fambiente.i t)Sustainable D evelopment and H ealth:R ecent InternationalD ev elopments,Policies and ProjectsLiliana CoriIta li a n E nviron me nta lAuth ori ty fo r E U Structu ra l Fun ds Minis try fo r the En v iron me nt an d T e rritory ,Ita l yAb str ac t:Environment and health have been more and more jointly addressed in recent years,thanks to the efforts of several public and private institutions.In this scenario,a leading role has been played by the W orld Heath Organisation (WHO).A specific attention was devoted to the issue by the European Union (EU)EU institutions and the WHO Office for Europe,which lists 52coun-tries (including Europe,Eastern European Countries and Turkey,former Y ugoslavia and part of the former Soviet Union).The objec-tives of the present paper are to give an overview of the main de-velopments in this area,and to underline the progress made towards a common understanding of health and environment issues,the advantages and limits of these developments and the challenges for the future,to be tackled at a global level.Key wor ds :environment and health;sustainable development1IntroductionTo evaluate the evolution of environmental issues in the concerns of the international community,a close examination of the international agenda,outstanding documents and the list of international Conventions and Agreements signed during the past century are relevant.A so-called environmental di-plomacy has been developed,in which “developed nations ”have begun to play a leading role.In this same period,health issues were tackled at a national level,according to domestic priorities,with an almost exclusive role of WHO in the inter-national arena,within the United Nations system.Whereas now,at the beginning of the 21st Century,environment and health issues are much more connected in policies,interna-tional strategies,agreements,and even if many further steps wait to be faced.The definition of environmental diplomacy includes the ac-tivity of national and international institutions committed to protect the environment by means of agreements of different importance and extent.A growing commitment of civil society organisations,lobby groups,advocacy associations supports and accompanies those activities and fora.In recent years,paradoxically,while public awareness and attention grew and social and environmental corporate responsibility was more and more requested to private and public firms,international treaties have become more controversial and difficult to im-plement;the difficulty to manage complexity and take deci-sions notwithstanding uncertainty is often delaying processes.If we analyse the so-called environmental diplomacy,two main facts may be observed:firstly,most of the international treaties and conventions have been signed during the period 1972–1992,after the first Conference of United Nations on the Human Environment and before the UN Conference on Environment and Development,the so-called Earth Summit;and secondly there was rapid evolution on the topics treated by the conventions,a change in the culture of environment re-flected in these texts and a progressive “globalization ”of the issues.The UNCED forum held in Rio De Janeiro in 1992was surely a turning point towards the introduction of the concept of sustainability,and towards the strengthening of a global perspective.Moreover,for the first time,several civil society organisations raised their voice and organised a parallel inter-national NGOs meeting to discuss these same issues of envi-ronment and development from a non-institutional perspective.(/esa/sustdev/csd/about_csd.htm;/;/;)2Sustainable dev elopment and health issuesAs already anticipated above,health issues had always been presented in the main environment forum,from the UNCED summit onward,and from 2000onwards there was a growing attention to tackle them jointly.In the year 2000the United Nations proposed the Millen-nium Development Goals,a set of 8topics to sum up the commitments of the international community for the years tocome.These goals were defined and quantified,and in the UN views they had to be achieved by2015.The title and a brief description of the8Millennium Devel-opment Goals are reported below:the strong link between development and social justice,health and environment is clearly visible.United Nations Millennium Development GoalsGoal1.Eradicate extreme poverty and hungerReduce by half the proportion of people living on less than a dollar a day;Reduce by half the proportion of people who suffer from hunger;Goal2.Achieve universal primary educationEnsure that all boys and girls complete a full course of pri-mary schooling.Goal3.Promote gender equality and empower womenEliminate gender disparity in primary and secondary educa-tion preferably by2005,and at all levels by2015.Goal4.Reduce child mortalityReduce by two thirds the mortality rate among children un-der five.Goal5.Improve maternal healthReduce by three quarters the maternal mortality ratio.bat HIV/AIDS,malaria and other diseasesHalt and begin to reverse the spread of HIV/AIDS;Halt and begin to reverse the incidence of malaria and other major diseases.Goal7.Ensure environmental sustainabilityIntegrate the principles of sustainable development into country policies and programs;reverse loss of environmental resources;Reduce by half the proportion of people without sustainable access to safe drinking water;Achieve significant improvement in lives of at least100 million slum dwellers,by2020.Goal8.Develop a global partnership for developmentDevelop further an open trading and financial system that is rule-based,predictable and non-discriminatory.Includes a commitment to good governance,development and poverty reductio-ationally and internationally;Address the least developed countries’special needs.This includes tariff and quota-free access for their exports;en-hanced debt relief for heavily indebted poor countries;cancel-lation of official bilateral debt;and more generous official development assistance for countries committed to poverty reduction;Address the special needs of landlocked and small island developing States;Deal comprehensively with developing countries’debt problems through national and international measures to make debt sustainable in the long term;In cooperation with the developing countries,develop de-cent and productive work for youth;In cooperation with pharmaceutical companies,provide ac-cess to affordable essential drugs in developing countries;In cooperation with the private sector,make available the benefits of new technologies-especially information and communications technologies(/millenni-umgoals/).Goals n.1,4,5,and6directly address health topics,but all the objectives are strongly intertwined and have implications about cation improvement and women em-powerment are directly associated with progress in health. Environmental sustainability,the access to safe water and a substantial reduction of dangerous chemicals used and re-leased into the environment will improve health standards.A global partnership for development could mean a new per-spective for cooperation and a dialogue with all stakeholders, which would ameliorate living standards,work conditions and the access to essential drugs at affordable prices.The above mentioned goals are ambitious,as we have seen, and the time frame of the year2015is not so far,this time-frame will be anyway useful to measure the achievements reached by then,focus on improvements needed and update the global commitments of the countries involved,in par-ticular those of“developed”countries that should lead the process.Also in the final documents of the“World Summit on Sus-tainable Development”(Johannesburg,2002),Sustainable Development is strongly connected with Health.In the chapter VI of the Johannesburg Action Plan,titled“Health and sus-tainable development”,it is stated that the goals of sustainable development can only be achieved in the absence of a high prevalence of debilitating diseases,while obtaining health gains for the whole population requires poverty eradication. There is an urgent need to address the causes of ill health,in-cluding environmental causes,and their impact on develop-ment,with particular emphasis on women and children,as well as vulnerable groups of society,such as people with dis-abilities,elderly persons and indigenous people.”(http://www.04Chinese Jo urnal of Po pulat io n,Resources and Env i r onment2006Vol.4No.4/html/documents/summit_docs/2309_ planfinal.htm)3E nv ironment and health in the european unionNational strategies for sustainable development have been developed during the last decade.The document“A Sustain-able Europe for a Better World:a European Union Strategy for Sustainable Development”,published in2001,is a reference point for European countries.This strategy addresses threats to public health underlying the following objectives:Make food safety and quality the objective of all players in the food chain;By2020,ensure that chemicals are only produced and used in ways that do not pose significant threats to human health and the environment;Tackle issues related to outbreaks of infectious diseases and resistance to antibiotics.In2002,the Sixth Environmental Action Plan,to be imple-mented within2010,listed Environment and Health issues as a priority.The objective is“to achieve a quality of the environ-ment where the levels of man–made contaminants,including different types of radiation,do not give rise to significant im-pacts on or risks to human health.There are increasing evi-dences and awareness that human health is affected by envi-ronmental problems related to air and water pollution,dan-gerous chemicals and noise.Therefore a holistic and compre-hensive approach to environment and health is needed,with precaution and prevention of risk being central to this policy, and taking into account vulnerable groups,such as children and the elderly.Implementation of existing legislation and further actions in the single policy areas will be needed.”Among the initiatives of the Sixth Environmental Action Plan,the SCALE initiative was promoted,whose headlines are: Science,Children,Awareness,Laws,and Evaluation.Science is the tool to be used to establish priorities and define the top-ics to be covered;Children are the subjects to be considered, since they are vulnerable and the main target of the commit-ment for a safer future;awareness is the vehicle to inform the general public and decision makers;Laws have to be promoted and implemented to raise the level of protection of the envi-ronment as a whole;Evaluation is useful to measure the results achieved on the field.This was a starting point for the European Union:after ac-knowledging the issue,and promoting several activities,the EU included health and the environment as a cross-cutting priority in all its policies and strategies.In2003,the“European Environment and Health Strategy”was published,and in2004the Action Plan was presented at the4th WHO Ministerial Conference on Environment and Health,held in Budapest.The objectives of the European Environment and Health Strategy are:to reduce the disease burden caused by environmental fac-tors in the EU;to identify and to prevent new health threats caused by en-vironmental factors;to strengthen EU capacity for policymaking in this area.The key elements to achieve those objectives are:an integrated approach for information,knowledge and stakeholders involvement;an incremental strategy that allows to increase knowledge and monitoring capacities;a particular attention to vulnerable subjects,such as chil-dren;an attention to new Member Countries,in order to support them with competence and experience.“The strategy”-translated in its operational document as the action plan-is divided into“issues”and“actions”.Every action is implemented by a group of experts and representa-tives of the EU countries.European Environment and Health Action Plan1st issue. Improve the information chain by developing integrated envi-ronment and health information to understand the links be-tween sources of pollutants and health effects:Action1:Develop environmental health indicators;Action2:Develop integrated monitoring of the environment, including food,to allow the determination of relevant human exposure;Action3:Develop a coherent approach to biomonitoring in Europe;Action4:Enhance coordination and joint activities on en-vironment and health.European Environment and Health Action Plan2nd issue. Fill the knowledge gap by strengthening research on environ-ment and health and identifying emerging issues:Action5:Integrate and strengthen European environment and health research;Action6:Target research on diseases,disorders and expo-sures;Chinese Journal of Po pulati o n,Resour c es an d En vironment2006Vol.4No.405Action7:Develop methodological systems to analyse in-teractions between environment and health;Action8:Ensure that potential hazards for environment and health are identified and addressed.European Environment and Health Action Plan3rd issue. Response:review policies and improve communication by developing awareness raising,risk communication,training& education to give citizens the information they need to make better health choices,and to make sure that professionals in each field are alert to environment and health interactions.Action9:Develop public health activities and networking on environmental health determinants through the public health programme;Action10:Promote training of professionals and improve organisational capacity in environment and health by review-ing and adjusting risk reduction policy;Action11:Coordinate ongoing risk reduction measures and focus on the priority diseases;Action12:Improve indoor air quality;Action13:Follow developments regarding electromagnetic fields.During2004,the first four actions have been tackled by working groups that were collecting the available information and promoting multinational programs.The program on health indicators is being developed in coordination with the World Health Organisation(WHO),and indicators have been identi-fied and provided for some of the relevant areas such as air pollution,water,and noise.As a matter of fact,in those areas the evidence of health impacts is widely accepted,and appro-priate epidemiological measures for health impact assessment exist.Other topics,like housing,waste management,radiation research,are needed to identify appropriate health outcomes and epidemiological measures.Also socio-demographic data have to be analyzed,and a specific effort must be devoted to the harmonization of the methods applied in different countries, on both health surveillance and reporting,used to assess ex-posures in the living environment,their determinants and re-lated effects on health.An action must be carried out to develop an integrated monitoring of the environment,including food,to allow the determination of relevant human exposure,to collect evidence, both in regular controls and in emergencies.Biomonitoring is a priority in Europe,as it is the develop-ment of agreed methodologies since a coherent approach would lead to more effective and timely controls.Biomonitor-ing data could be used to evaluate the results of environmental policies,as result by some experiences done:reduction or elimination of lead in gasoline resulted in a reduction of Pb blood levels in citizens(Denmark);a ban on PCP resulted in a body burden reduction of PCP(Denmark);implementation of the West-German regulation against air pollution in the former GDR after re-unification resulted in a reduction on P AHs body burden(Germany).Biomonitoring can also be useful as an early warning for the presence of environmental pollutants,and to build a data base of reference values in a population,as well as to identify ex-posed subgroups.Among the environmental pollutants the priority is on some persistent organic pollutants(POPs):dioxins,PCBs,heavy metals in particular mercury and cadmium.The activities are coordinated and promoted as a joint effort among European Countries,using co-financing and the im-provement of the research projects developed in each country.This method to implement the foreseen actions is arousing agreement and consensus among the scientific community in Europe,and the support of the European Commission is cru-cial to involve the relevant stakeholders in a participated proc-ess.It’s clearly recognized that the European policies have to be discussed and evaluated as widely as possible:tools such as the Strategic Environmental Assessment(SEA)begins to be used,the responsibility of decisions on plan and projects is shared among citizens,political decision-makers,administra-tors and the scientific community.Well established methods to evaluate impacts,assess risks and benefits,measure loss and profits are most welcome to help decision-making processes. (http://europa.eu.int/comm/environment/health/index_en.htm)4B udapest conference2004Every five years the Ministries of the Environment and Health of the52countries of the WHO European region, including EU and East European countries,meet to discuss improvements on actions taken.In June2004the WHO Ministerial Conference on Environment and Health has been held in Budapest to discuss‘The future for our chil-dren’.(http://www.who.dk/budapest2004)The conference dis-cussion and materials and the two documents approved,the “Budapest Conference Declaration”and the“Children's Envi-ronment and Health Action Plan for Europe”,CEHAPE,rep-resent the most recent advancement of the international06Chinese Jo urnal of Po pulat io n,Resources and Env i r onment2006Vol.4No.4“health and environment process”:In the Conference Declaration there are several important commitments.“We reaffirm the need for an environment and health information system(EHIS)as an essential tool to sup-port policy-making in this field,allowing priorities to be set on the basis of evidence,enhancing access to information and facilitating communication with the public.”It’s worth under-lining the involvement of civil society and the use of the pre-cautionary principle:“We understand that protecting public health and the environment requires foresight,transparency and the meaningful democratic involvement of stakeholders in decision-making processes.We recognize that delay in ad-dressing a suspected health threat can have public health con-sequences.This is particularly important when considering the special vulnerability of children to some environmental threats. We reaffirm the importance of the precautionary principle as a risk management tool,and we therefore recommend that it should be applied where the possibility of serious or irreversi-ble damage to health or the environment has been identified and where scientific evaluation,based on available data, proves inconclusive for assessing the existence of risk and its level but is deemed to be sufficient to warrant passing from inactivity to policy alternatives.”Information sharing and communication are also important in the Declaration:“We affirm the importance of and need for communication with the public at large on environment and health,particularly where the interests of children and other vulnerable groups are in-volved.We equally emphasize the importance of the participa-tion of children and the need for their inclusion in activities concerning the health and environment of children.”CEHAPE,focused on children health,has four“priority goals”:Regional Priority Goal I.We aim to prevent and signifi-cantly reduce the morbidity and mortality arising from gastro-intestinal disorders and other health effects,by ensuring that adequate measures are taken to improve access to safe and affordable water and adequate sanitation for all children.Regional Priority Goal II.We aim to prevent and substan-tially reduce health consequences from accidents and injuries and pursue a decrease in morbidity from lack of adequate physical activity,by promoting safe,secure and supportive human settlements for all children.Regional Priority Goal III.We aim to prevent and reduce respiratory disease due to outdoor and indoor air pollution, thereby contributing to a reduction in the frequency of asth-matic attacks,in order to ensure that children can live in an environment with clean air.Regional Priority Goal IV.We commit ourselves to reducing the risk of disease and disability arising from exposure to haz-ardous chemicals(such as heavy metals),physical agents(e.g. excessive noise)and biological agents and to hazardous work-ing environments during pregnancy,childhood and adoles-cence.As preparation for the Budapest Conference,the Italian Min-istry for the Environment and Territory promoted the project “Clean Environment,Better Future for our Children”to raise awareness about the prevention of respiratory diseases,with particular reference to children.In collaboration with Hungar-ian Non Governmental Organizations and the WHO,the Ital-ian Ministry involved some schools in an awareness-raising activity on air pollution,health and the measures to prevent illnesses and pollution.The initiative was concluded during the Conference with a day activity and a public seminar.The Italian Ministry for the Environment organized also a seminar entitled“Environment and Health in EU Structural Funds Technical Assistance”,describing the actions carried out in Italy within the framework of the European Union financial assistance to underdeveloped regions.The action,conducted in collaboration with the Italian Ministry of Health and the Na-tional Health Institute,produced some technical assistance on environmental epidemiology to support Regional bodies in charge of monitoring the health of the population and the qual-ity of the environment.An expert group identified methodolo-gies and realized training to promote environmental epidemi-ology and monitor activities in priority areas.A report was published in2004,“Epidemiological studies in sites of national interest for environmental remediation in Ital-ian regions funded by European Union structural funds.”From the abstract we quote:“Environmental reclamation of polluted sites is part of the activities of the waste management cycle, and it may be funded by European Union structural funds in the frame of Regional Operational Programs.Seventeen sites of national interest for environmental remediation are located in the seven Italian Obj1regions,according to regulation de-rived from laws22/1997and471/1999.The purpose of the report is to review scientific issues underlying design,imple-mentation and interpretation of epidemiological studies con-cerning populations resident in the aforementioned sites.”(Rapporti ISTISAN”05/1.Available on line:http://www.iss.it/ publ/abstract.php?id=877&tipo_serie=5)Chinese Journal of Po pulati o n,Resour c es an d En vironment2006Vol.4No.4075C hallenges for the nex t periodWe wish to point out as the process described above is crucial for the sustainability as a whole.The challenges in Europe as defined in the plans and programmes are broad and long lasting. One of the major issues to be tackled is the new dimension of Europe that has added ten countries to the previous15since May2005and between two and four will join in2007.Many problems remain unsolved and new challenges are emerging.WHO reports underline some of the health prob-lems,most of which linked to a worst socio-economic status of the population:the re-emergence of some communicable dis-eases,including tuberculosis;the increasing prevalence of asthma,allergy and respiratory sensitivity,potentially linked with the environment;the increase of food borne disease; shortages of fresh water in some parts of the region,and re-emerging problems of microbiological hazards;indoor air quality problems throughout the region,and continuing prob-lems of external atmospheric pollution by NO x and particulate matters;unacceptably high levels of road accidents throughout the region.(http://www.who.dk)These problems couple with the illnesses typical of the so-called“developed”nations,such as the increasing inci-dence of cancer and the ageing of population.Summarizing most of the topic already tackled throughout the present document,we can say here that the priorities for action in Europe are:to ensure that all citizens have access to a safe supply of drinking water;to limit the effects of climate change and stratospheric ozone depletion;to promote sustainable transport solutions for European cit-ies and the countries including remote areas;to address the food system,including toxic residues,pro-moting low impact production chains,able to enhance the quality of the environment and the biodiversity;to dramatically reduce the exposure to both radiation and pollution from toxic chemicals;strengthen the policies towards sustainable development.The promotion and enforcement of Environment and Health Action Plans and Children Environment and Health Action Plans in all the European countries is needed and urgent to pursue the above mentioned aims.The principles of action should be:to promote actions at the local level,guaranteeing effective public participation and public access to information;to ensure that the application of the precautionary principle in all regulatory decisions where there is legitimate concern for the protection of public health and of the environment, identifying mechanisms to effectively implement it;to introduce the Strategic Environmental Assessment as a powerful tool at all levels to assess the environment and health impacts of policies,plans,programs.08Chinese Jo urnal of Po pulat io n,Resources and Env i r onment2006Vol.4No.4。

2001 Text 4（英语⼆）合并和收购的浪潮Text 4The world is going through the biggest wave of ever witnessed.The process sweeps from hyperactive America to and reaches the with unsurpassed might.Many in these countries are looking at this process and worrying: “Won't the wave of business concentration turn into an uncontrollable anti-competitive force?”There's no question that the big are getting bigger and more powerful.Multinational corporations accounted for less than 20% of in 1982.Today the figure is more than 25% and growing rapidly.International affiliates account for a fast-growing segment of production in economies that open up and welcome .In , for instance, after the reforms of the early 1990s, multinationals went from 43% to almost 70% of the industrial production of the 200 largest firms.短⽂ 4mergers and acquisitions 世界正在经历⼀场前所未有的巨⼤的并购浪潮。

德语疾病与健康词汇1.die Gesundheit, health2.gesund, healthy; eg: Ein gesunder Körper ist wichtig.3.fit, fit; eg: Sie sehen fit aus!4.die Diät, -en; eg: Sie sehen schlanker aus. Machen Sie jetzt eine Diät?5.die Krankheit, -en, illness6.krank, ill7.der Patient, -en, patient8.die Krankenkasse, -n, ill insurance corp9.fehlen, lack; eg: Was fehlt Ihnen?10.der Schmerz, -en, ache; eg: Er hat Bauchschmerzen (tut mir weh).12.erkältet, cold; eg: Ich bin erkältet.13.husten, cough; eg: Er hat Husten.14.das Fieber, favor; eg: Sie hat Fieber.15.verletzt, injured; eg: Er ist verlezt.16.bluten, bleed; eg: Meine Nase blutet17.die Praxis, die Praxen, clinic18.die Sprechstunde, -n, consulting hour19.das Wartezimmer, waiting room; eg: Bitte bleiben Sie einen Moment in Wartezimmer.20.untersuchen, die Untersuchung; eg: Der Arzt untersucht denKörper. / Ich mache eine Untersuchung. / Machen Sie bitte Ihren Körper frei!21.behandeln, die Behandlung, -en, cure22.das Krankenhaus, hospital23.die Besserung, better; eg: Gute Besserung!24.sich erholen, recover; eg: Er erholt sich langsam von der Harzkrankheit.25.die Spritze, injection; eg: Der Arzt gibt dem Patienten eine Spritze.26.die Apotheke, -n, pharmacy27.das Rezept, prescription28.das Medikament, -e, medicine29.die Tablette, -n, tablet; eg: Nehmen Sie die Tabletten täglich dreimal zwei!德语大学专业名称普通大学Universitaet学院Hochschule工学院Technische Hochschule医学院Medizinische Hochschule医学大学Medizinische Universitaet师范大学Paedagogische Universitaet师范学院Paedagogische Hochschule 管理学院Hochschule fuer Wirtschaft 科系种类：建筑Architektur空间设计Innenarchitektur都市计画Staedtebau景观规划Landschaftsgestaltung环工Umwelttechnik家政Haushaltswissenschaft营养Ernaehrungswissenschaft森林Forstwissenschaft食品Lebensmitteltechnologie资讯Informatik化工Chemieingenieurwesen土木Bauwesen电子电机Elektrotechnik机械Mashinenbau航太Luft- und Raumfahrtechnik - 地理Geographie地质Geologie测量Vermessungswesen数学Mathematik化学Chemie物理Physik生物Biologie统计Statistik医学Humanmedizin牙医Zahnmedizin兽医Tiermedizin药学Pharmazie心理Psychologie新闻Journalistik广电Rundfunk- und Fernsehenswissenschaft大传Medienwissenschaft法学Jura政治Politologie公行Verwaltungswissenschaft经济VWL商学BWL（德国国贸、企管、会计、财经、保险……全都在这一个系下面）社会Soziologie社工Sozialarbeit中文Sinologie英文Angelistik法文Franzoesisch俄文Russisch西文Spanisch哲学Philosophie历史Geschichte德语学科词汇 1Abfallentsorgung垃圾清除学Afrikanistik非洲语言文学Agrarbiologie农业生物学Agraroekologie农业生态学Agraroekonomie农业经济学Agrarwissenschaften农业科学Aegyptologie埃及学Albanologie阿尔巴尼亚学Altamerikanistik古代美国语言文学Amerikanistik美国语言文学Angewandte Mathematik应用数学Angewandte Naturwissenschaft应用自然科学Angewandte Systemwissenschaften应用系统科学Anglistik/Englisch英国语言文学Anthropologie人类学Arabistik阿拉伯语言文学Arbeitslehre/-wissenschaft劳动学Archaeologie考古学Architektur建筑学Assyrologie亚述学Astronomie天文学Austronesien Sprachen/Kulturen南岛语言文化Automatisierungstechnik自动技术Balkanologie巴尔干学Baltische Philologie波巴的海语言学Baugeschichte建筑史Bauinformatik建筑信息学Bauingenieurwesen/Bautechnik建筑技术Bergbau采矿Berufspaedagogik职业教育Betriebliche Bildung und Management企业教育管理Betriebswirtschaftslehre international世界企业经济学Betriebswirtschaftslehre 企业经济学Biblithekswissenschaft图书馆学Biochemie生物化学Biologie生物学Biophysik生物物理学Biotechnik/Gesundheit生物工程/健康Biotechnologie生物工艺学Bohemistik艺术Brennstoffingenieurwesen燃料工程学Buch-und Bibliothekskunde图书及图书馆概况Buchwesen图书业Bulgaristik保加利亚学Byzantinistik拜占庭学Chemie化学Chemieingenieurwesen/Verfahrenstechnik化学工程学Chinesische Kunst und Archaeologie中国艺术考古学Chr.Arch./Byzantinische Kunstgeschichte拜占庭艺术史Computerlinguistik电子计算机语言学Computervisualistik电子计算机视觉学Daenisch丹麦语Deutsch als Fremdsprache德语作为外语Didaktik der Gesellschaftswissenschaften社会学教学理论Dolmetschen口译Druch/Graphisches Gewerbe印刷Elektrotechnik电气工程学Elementarerziehung基本教育Energie- und Verfahrenstechnik能源工程学Energiesystemtechnik能源系统工程学Energietechnik能源工程学Ernaehrungswissenschaft营养学Erwachsenenbildung成人教育Ethik伦理学Europaeische Studien欧洲研究Europaeische Wirtschaft欧洲经济Fachuebersetzen专业翻译Fahrzeugtechnik运输工具工程学Fertigungstechnik制造工程学Filmwissenschaft电影学Finno-Ugristik芬兰乌戈尔语言文学Fischereiwirtschaft养鱼经济Forstwissenschaft林业学Frankreichstudien法国研究Franzoesisch法语Friesische Philologie佛里斯兰语言学Gartenbau园林建筑Gebaerdensprache手（势）语Gebaeudetechnik建筑工程学Gemeinschaftskunde团体概况Genetik遗传学Geographie/Erdkunde地理学Geoingenieurwissenschaften地理工程学Geologie/Palaeontologie地质学Geooekologie地理生态学Geophysik地理物理学Geotechnik/Bergbau地理工程学/采矿学Germanistik/Deutsch德国语言文学Gerontologie老年病学Geschichte历史Gestaltungstechnik创造工程学Getraenketechnologie饮料工程学Griechische Philologie希腊语言学Haushalts- und Ernaehrungswissenschaften家计/营养学Hethitologie海地特学Hochbau高层建筑Holztechnik木材工程学Holzwirtschaft木材经济学Humanbiologie人生物学Huettenwesen/Metallkunde冶金Hydrologie水力学Indische Kunstgeschichte印度艺术史Indogermanistik印欧语言文学Indoiranistik印度伊朗语言文学Indologie印度语言文化学Indonesisch印尼语Industrial Design工业设计Informatik电子计算机学Informatik - Ingenieurwesen电子计算机工程学Informationstechnik,elektrische电子信息工程学Informationstechnik/Maschinenwesen信息工程Informationswissenschaften信息学Ingenieurwissenschaften allgemein基本工程学Int. Beziehungen国际关系学Interkulturelle Wissenschaft国际文化学Iranistik伊朗学Islamwissenschaft伊斯兰学Italienlisch意大利语Japanologie日本学Journalistik新闻学Judaistik/Juedische Studien犹太研究Kanadistik加拿大学Kartographie制图学aukasiologie高加索学Keilschriftkunde/Papyrologie楔型文字学/纸莎草纸学Keltologie凯尔特学Keramik-/Glas-/Baustofftechnik制陶/玻璃/建筑材料技术Klassische Philologie传统语言学Kognitionswissenschaft唯意志论Kommunikationsdesign通讯设计Kommunikationstechnologie - Druck通讯技术Kommunikationswissenschaft通讯科学Komparatistik比较文学Konstruktionstechnik设计技术Kooperationsoekonomie合作经济学Koptologie科普特学Koreanistik朝鲜学Kulturgeographie文化地理Kulturpaedagogik文化教育Kulturwissenschaften文化学Kunsterziehung/Kuenstlerisches Werken艺术教育Kunstgeschichte艺术史Landesgeschichte国家概况/历史Landespflege/Landschaftgestaltung自然风景设计Landschaftsoekologie und Naturschutz自然生态学及环境保护Landschaftsplanung风景布局Lateinamerikanistik拉美学Lateinische Philologie拉丁语言学Lebensmittelchemie食品化学Lebensmitteltechnologie食品工程学Linguistische Datenverarbeitung语言信息加工Literaturwissenschaft allgemein/vgl.基本/比较文学Logik逻辑学Luft- und Raumfahrttechnik航空航天技术Malaiologie马来学Markscheidewesen矿山测量工程学Maschinenbau/Maschinentechnik机械制造Materialwissenschaft材料学Mathematische Informatik数学信息学Mathematik数学Medienwissenschaft新闻学//宣传学Medizin医学Medizin- und Pflegepaedagogik医学及护理教育Medizinische Informatik医学信息学Meteorologie气象学Mikrobiologie微生物学Mikrosystemtechnik微系统工程学Mineralogie矿物学Mittellateinische Philologie中美语言学Mongolistik蒙古学Musikerziehung音乐教育Musikwissenschaft音乐学Naturwissenschaftliche Informatik自然科学信息学Neugriechisch新希腊语Niederdeutsche Philologie低地德语学Niederdlaendische Philologie荷兰语学Nordamerikastudien北美研究Orientalische Kunstgeschichte东方艺术史Orientalistik/Altorientalistik东方学Ostasiatische Kunstgeschichte东亚艺术史Ostasienwissenschaften东亚学Osteuropastudien东欧研究Ostslawische Philologie东斯拉维亚语言学Ozeanographie海洋学Paedagogik/Erziehungswissenschaften教育学Pharmazie药物学Philosophie哲学Phonetik und Sprechkunde语音学Physikalische Ingenieurwissenschaften物理工程学Physik物理学德语学科词汇 2Politikwissenschaften政治学Polnisch波兰语Portugiesisch葡萄牙语Produktionstechnik生产工程学Psychologie心理学Publizistik/Zeitungswissenschaften新闻学Raumplanung空间布局Rechtswissenschaft法学Rehabilitationspaedagogik恢复教育学Religionsgeschichte,allgemeine基本宗教史Religionspaedagogik ev.宗教教育（基督教）Religionswissenschaft (Vgl.)宗教比较学Rhetorik修辞学Rohstoff- und Geotechnik原料及地理工程学Romanistik罗马语族语言文学Rumaenisch罗马尼亚语Russisch俄语Schiffbau造船Schiffstechnik造船工程Schulpaedagogik学校教育学Schwedisch瑞典语Semitistik闪米特语言文学Serbistik/Kroatistik塞尔维亚语言文学/克里特语言文学Sicherheitstechnik安全工程学Sinologie汉学Skandinavistik/Nordistik斯堪的纳维亚语言文学Slawistik斯拉夫语言文学Slowakistik斯洛伐克语言文学Softwaretechnik软件工程学Sonderpaedagogik/LA an Sonderschulen残疾人教育Sorbisch索布语言文学Sozialgeschichte社会历史学Sozialpaedagogik社会教育学Sozialwissenschaft/Sozialkunde社会学（概论）Soziologie社会学Soziooekonomie社会经济学Spanisch西班牙语Sportmedizin运动医学Sportoekonomie运动经济学Sportpaedagogik运动教育学Sportwissenschaft/Leibeserziehung运动学Sprachen/Wirtschaft/Kulturraum-Studien语言、经济、文化研究Sprachlehrforschung语言研究Sprachwissenschaft语言学Staats-/Verwaltungswissenschaft国家管理学Statistik统计学Suedostasienwissenschaft东南亚学Suedslawische Philologie南斯拉夫语言学Technische Kybernetik技术控制论Technische Physik技术物理学Technik技术Technikgeschichte技术史Technische Informatik技术信息学Techno- und Wirtschaftsmathematik工艺经济数学Technomathematik工艺数学Textil- und Bekleidungstechnik纺织品/衣物工艺Textilgestaltung/-wissenschaft纺织品设计学Theaterwissenschaften戏剧学Theologie evangelische基督教神学Theologie Katholische天主教神学Tibetologie/Birmanistik西藏学/缅甸学Tiefbau地下工程Tiermedizin兽医学Turkologie土耳其学Ukrainistik乌克兰学Umweltchemie环境化学Umweltingenieurwissenschaft环境工程学Umwelttechnik/-schutz环境工程/环境保护Umweltwissenschaften/Oekologie环境学/生态学Ur-,Vor-,Fruehgeschichte史前史学Verarbeitungs- und Verfahrenstechnik加工工程学Verkehrswesen运输学Verkehrswirtschaft运输经济Vermessungswesen测量学Versorgungstechnik供给工程Verwaltungswissenschaft管理学Voelkerkunde/Ethnologie人种学/民族学Volkskunde民俗学Volksmusik民间音乐Volkswirtschaftslehre国民经济学Vorderas.Altertumswissenschaft/Archaeologie考古学Wasserwirtschaft计划用水Werkstoffwissenschaft/-technik原料科学/原料工程Westslawische Philologie西斯拉夫语言学Wirtschaftsgeographie经济地理学Wirtschaftsgeschichte经济历史学Wirtschaftsinformatik经济信息学Wirtschaftsingenieurwesen经济工程学Wirtschaftsmathematik经济数学Wirtschaftspaedagogik经济教育学Wirtschaftswissenschaft/Oekonomie经济学Wissenschaftsgeschichte科学历史学Wissenschaftslehre科学理论Zahnmedizin牙医学德语医学专业词汇1生物化学（e.Biochemie）：Grundlagenwissenschaft，die mit den Methoden der Chemie die Lebensvorgaenge im Organismus（Atmung，Stoffwechsel，Verdauung，Exkretion，innere und aeussere Sekretion und aendere）untersucht. Atmung呼吸；Stoffwechsel（物质）代谢；e.Verdauung消化；e.Exkretion排泄作用，分泌作用；e.Sekretion分泌；生理学（e.Physiologie）：Wissenschaft von den normalen Lebensvorgaengen im Koerper.解剖学（e.Anatomie）：Wissenschaft von Bau des （menschlichen）Koerpers，seiner Organe（器官）und Gewebe （组织）组织学（e.Histologie）：Lehre von den Geweben des Koerpers. 胚胎学（e.Embryologie）：Lehre von der Entwicklung des Embryos（胎儿，胚胎）von der Befruchtung（受精）bis zur Geburt.生物学（e.Biologie）：Lehre von den Lebensvorgaengen.微生物学（e.Mikrobiologie）：Lehre von den Mikroorganismen （klein Lebenwesen）.免疫学（ e.Immunitaetslehre， e.Immunologie，e.Amynologie）：Lehre von den Erkennungs- und Abwehrmechanismen eines Organismus fuerKoerperfremde und unter Umstaenden auch Koerpereigene Substanzen und Gewebe.e.Erkennung认识，认可，察觉；r.Abwehrmechanismen pl.防御机理；e.Substanz 物质；实质；材料.寄生虫学（e.Parasitologie）：Lehre von den pflanzl. und tierschen Parasiten（寄生虫）;dabei greift d. Lehre von d.Pilzen（Mykologie）und von den Urtierchen （Protozoologie）ueber ins Gebiet der Mikrobiologie.r.pilz蕈，丝状菌，真菌类，霉菌类；e.Mykologie真菌学，霉菌学；s.Urtierchen原生动物；e.Protozoologie原虫学，原生动物学.病理学（e.Pathologie）：Lehre von den Krankheiten und zwar ihren Ursachen（ e.Aetiologie）ihren Koerperl. Veraenderungen（Pathologie，Anatomie）.ihrer Entst.und ihrem Wesen （pathogenese），ihren Klin，Erscheinungen （Symptomatologie und Nosologie）.e.Symptomatologie症状学；e.Nosologie疾病病理分类学；病理生理学（e.Pathophysiologie）：Lehre von den krankhaften （有病的）Lebensvorgaengen und gestoerten Funktionen im menschl. Organismus;die Pathophysiologie beschaeftigt sich vor allem mit molekularbiologie.Untersuchunger innerhalb der Zellen zur Erklaerung pathologie.Abweichungen von Physiologie und Biochemie vorgaengen.药理学（e.Pharmakologie）：Lehre von den Wechselwirkungen （相互作用）zw.Arzneistoffen und Organismus;Unterteilung in Pharmakodynamik（药效学）und Pharmakokinetik（药物动力学）.诊断学（e.Diagnostik，e.Nosognosie）：Untersuchungsgang zur Erkennung von Krankheiten.德语医学专业词汇2核医学（e.Nuklearmedizin）：Eigenstaendiges medizin Fachgebiet，das die Anw. Radioaktiver（放射性的）Nuklide zu diagnose und therapie zwecken umfasst.In der Diagnose unterscheidet man Aktivitaetsmessung（胃内活力测量）inkorporierter（掺入，摄入，并入）Nukleide durch Abtastung （扫描）der Koerperoberflaeche（szintigraphie）undAktivitaetsmessungen an Koerperoberflaeche （szintigraphie）und Aktivitaetsmessungen an Koerperausscheidungen bzw.Gewebsproben.Vergleich die Strahlentherapie（放疗），interstitielle（间质的，间隙的），Radionuklide（放射性核素）.心理学（e.Psychologie）：Wissenschaft vom Erleben und Verhalten des Menschen in bezug auf Personen.Ereignisse und Objekte der Umwelt.Hauptgebiete：（1）empirische P.：mit den Richtungen Entwirklungspsychologie，Sozialpschychologie，medizinische P.，klinische P. u.a.（2）theoretische P.：Koordinaten v. empir. Daten und theoret. Ansaetzen mit der Zielsetzung.Gesetzmaessigkeiten abzuleiten. （3）philosophische P.：Frage nach den wegen des seelischen.Leib-seele-Problematik sowie Verstehen und Deuten phaenomenaler Gegebenheiten（willen usw.）：vergleichen Analytische Psychologie，Individualpsychologie，Psychoanalyse.r.Empirismus经验医学，经验主义；e.Koordinaten pl.坐标；e.Koordination协调，调整，均衡；seelisch adj.精神的，心灵的，灵魂的；r.Leib 腹部、身体、肉体；e.Psychoanalyse精神分析；卫生学（e.Hygiene）：Vorbeugende Massnahmen fuer die Gesunderhaltung（健康状态）der einzelnen Menschen und Voelker ，um Koeperliche Erkrankungen und alle geistigen.Seelischen und sozialen stoerungen fernzuhalten.Das ziel muss sein.Ueber die Abwehr（防御，保护，抗拒，预防）schaedlicher Einfluesse hinaus den Menschen und die menschliche Gesellschaft so wider-standsfaehig wie moeglich gegen die Entstehung Koerperlicher geistiger und seelischer Erkrankungen und gegen die Erschuetterung der sozialen struktur zu machen. 遗传学（e.Genetik）：Lehre von der vererbung.流行病学（e.Epidemiologie）：Lehre von Haeufigkeit und verteilung von Krankheiten.精神病学（e.Psychiatrie）：Lehre von den seelischen Erkrankungen und ihrer Behandlung（治疗，疗法）.神经病学（e.Neurologie）：Lehre von den Nerven und Nervenkrankheiten.Fachgebiet der Medizin，das sich mit Diagnose und Therapie von Erkrankungen des Nervensystems befasst.内科学：e.innere Medizin/e.Irrenheilkunde外科学：e.Chirurgiemedizinischen Fachgebiet mit verschieden unterdisziplinen der operativ Behandlung organischer Leiden.妇产科学：e.Frauenheilkunde妇科学：e.Gynaekologie儿科学：e.Kinderheilkunde e.Paediatrie.Lehre von Diagnose und Therapie von Erkrankungen des Kindesalters.传染病学：e.LoemologieRoentgen：Dabei werden die Funktion der Gewebe bzw. Die Pathologische Veraenderung anhand der Eigenschaft der Roetgenstrahlen bzw. der Verschiedenheit（差异）.der Gewebedichte durch Roentgen sowie Aufnahme（Photo）untersucht.CT：Anhand dieser Besonderheit ，dass es unterschiede bei Durchdringungen（穿透性）der Roentgenstrahlen durch verschiedene Geweben gibt，kann mit Hilfe des Computers das querlaufende Bild gemacht werden.Diese Untersuchung kann sehr genauer Gewebebild zur Verfuegung stellen. Magnetischer Resonanz（磁共振）：Bei magnetischer Resonanz gibt es keine Strahlenbetraechtigung，Wenn dieKombinationen von verschiedenen Parameter （参数）（der Wellenlaenge（波谱）von Atomkern原子核）eingegeben werden，werden unterschiedliche Bilder auf dem Bildschirm auftreten，so dass die sezierte（解剖）. Pathologische（病理）Veraenderungen in drei Ebenen gezeigt werden koennen.Die vorteile liegt darin，dass die stelle exakt/praezis testgelegt und die Abtastungsrichtung beliebig entscheidet（任意）Werden kann.中医：Die chinesische Medizin hat eine Geschichte von mehr als 5000 Jahren.Sie gehoert zum wertvollsten kultureigentuemen chinas.Es ist allebekannt.Sie umfasst，verbeugung.Prognose，Behandlung und gesunde Lebenfuehrung entsteht.德语医学专业词汇3e.Gesundheit健康；fit 精力充沛的；schlank苗条的；zunehmen（体重）增加；dick胖的；e.Diaet特种饮食；abnehmen（体重）减轻；mager瘦的；duenn瘦的；kraeftig，stark强壮的；schwach虚弱的；e.Impfung疫苗接种；e.Krankheit疾病；fehlen缺少；r.Schmerz疼痛；Aids艾滋病；e.Erkaeltung感冒；sich erkaelten，sich verkuehlen着凉；husten咳嗽；niesen打喷嚏；r.Schnupfen感冒；e.Grippe流感；s.Fieber发烧；e.Verletzung损伤；（sich etwas）brechen折断；e.Wunde伤口e.Praxis（医生）诊所；untersuchen检查；s.Roentgenbild X射线照片；e.Behandlung治疗；behandeln治疗；r.Verband绷带；verbinden包扎；e.Spritze注射；r.Krankenwagen救护车；operieren给...动手术；pflegen护理；sich verschlechtern恶化；e.Besserung好转；sich erholen复原；aussehen显得；r.Rollstuhl轮椅；e.Apotheke药店；s.Rezept处方；verschreiben开（处方）；s.Mittel药剂；s.Medikament药；e.Tablette药片；e.Pille药丸；wirken生效；e.Salbe软膏；e.Creme润肤膏；s.Pflaster膏药；德语医学专业词汇4s.Gelenk关节；s.Nerv神经；Nervenfasser神经纤维；Blutgefaess血管；Zwoeffingerdarm十二指肠；Dickdarm大肠；Duenndarm小肠；Nieren肾脏；Blase膀胱；Atemweg气管；Arterie动脉；Venen，e.Blutader静脉；Gehirn脑；Zelle细胞；Embryo胚胎；Fetus胎儿；Abwehrkraft des Koepers机体抵抗力；Bakterien细菌；Virus病毒；Antibiotikum抗菌素；Diagnose诊断；Augenheilkunde眼科；HNO-Heilkunde（Hals-Nase-Ohr Heilkunde）耳鼻喉科；Hautheilkunde皮肤科；Ambulanz门诊；Station病房；e.Entzuendung 炎症；entzuendliche Reaktion炎症反应；Infekt感染；oberer Luftweg Infekt上呼吸道感染；Bronchitis支气管炎；Lungen-Entzuendung肺炎；Allergie过敏；Durchfall腹泻；Bluthochdruck高血压；Behandlung，Therapie治疗；Asthma哮喘；Impfen预防疫苗；Hepatitis肝炎；Millimeter der Quecksilbersaeule毫米汞柱；Gram Faerbung革兰氏染色；e.Ribonnukleinsaeure.RNA；e.Desoxyribonukleinsaeure.DNA；s.Chromosom染色体；s.rotes Blutkoeperchen.RBC；s.Weisses Blutkoeperchen.WBC；r.Pfortaderhochdruck门静脉高压；e.Pfortader门静脉；r.Aderknoten静脉曲张；Blut-Routine-Untersuchung血常规；Harn-Routine-untersuchung尿常规；s.Ulkus，s.Geschwuer溃疡；Magenulkus胃溃疡；s.Zwoelffingerdarmgeschwuer，s.Duodenalulkus十二指肠溃疡；e.Perforation，r.Durchbruch穿孔；Hemmstoff抑制剂；r.Rezeptor受体。