20190202【充实计划】第970期

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Book: Corporate finance Global edition fourth
Authors: Jonathan Berk, Peter DeMarzo
Tax implications of corporate entities
An important difference between the types of organizational forms is the way they are taxed. Because a corporation is a separate legal entity, a corporation’s profits are subject to taxation separate from its owner’s tax obligation. In effect, shareholders of a corporation pay taxes twice. First the corporation pays tax on its profit and then when the remaining profits are distributed to the shareholders, the shareholders pay their own personal income tax on this income. This system is sometimes referred to as double taxation.

S corporations. The corporate organizational structure is the only organizational structure subject to double taxation. However the US internal revenue code allows an exemption from double taxation from S corporations which are corporations that elect subchapter S tax treatment. Under these tax regulations, the firm’s profit and loss are not subject to corporate tax but instead are allocated directly to shareholders based on their ownership share. These shareholders must include these profits as income on their individual tax returns even if no money is distributed to them, however after the shareholders have paid income taxes on the profits, no further tax is due.

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《思想的力量：哲学导论》

344. 道德哲学
故而，幸福是某种终极的、自足的东西，它是行为的结局和归宿。        ----------亚里士多德
严格讲，道德并不教导我们如何能够活得幸福。它告诉我们的是，如何使自己配得上幸福的生活。  -----伊曼努尔-康德

日常生活中，我们向来都在接受种种劝告和建议，但也许，这些劝告和建议并非都那么有益，站得住脚的也并不太多。
有人（或许是你的朋友，上司，抑或亲戚）会劝你做这样一些事，并非因为这么做会使你自身收益，而是因为这样做在道德上是正确的。
如”你应当为慈善事业捐款“，”你得对动物好些“等，它们所表达的就是道德判断。

345. 伦理学（或道德哲学）就是关于道德判断的哲学研究。
道德判断涉及价值：何为美德，何为根本，什么是正义或非正义，还有什么是道德上的正确和错误，好和坏，恰当和不恰当。我们之所以讲道德上的正确，道德上的好，那是因为这样的用语也可以用在非道德的判断上。

一个根本问题：什么是道德判断？即说某某事情道德上正确或错误、善良或丑恶的时候，这意味着什么？说这事该做，那事不该做，这又有何意义？
是什么使道德判断成为道德判断？它与其他的判断、实践上的忠告有何不同？关于道德的论述与其他事物的论述区别何在？这都是伦理哲学家们要问的问题。

346. 伦理学中最重要的问题：哪些道德判断是对的？即哪些事是好的、正义的，道德上正确的，应该去做的？
它的答案关系到我们如何处理日常事务。
另一个问题：世界上有没有道德法？即道德义务究竟是否存在？真的存在好或坏、正确或错误这样的东西吗？若然，那又是什么使得这样做是正确的，那样做是错误的？即道德标准的最终根据是什么？

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Blockchain:
15.
What does blockchain solve?
A blockchain performs various functions. We will discuss each of them briefly here and in detail later:

    Security: Due to its consensus structure and multiple failback points, there is minimum chance of failure. Its distributed nature gives better security and reliability.

    Faster settlements: Traditional banking protocols are very time-consuming and incur fairly large forex charges; on the other hand, Bitcoins based on blockchain offer near-instant speed, saving time and costs for the entire financial industry.

    Transparency: Being decentralized in nature, there is no need for a third party, as blockchain is shared with everyone with a wallet, making it a transparent system with trust.

    Economical: Having no third party and the ledger being shared by everyone means no overhead costs or auditing expenses.

The following diagram depicts the difference between centralized, decentralized, and distributed networks:

    Being distributed in nature, blockchain offers lots of out-of-the-box features, such as high stability, security, scalability, and other features discussed previously.

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Django: 8 pages.

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nonce
*[nɒns]
n. 特定场合, 当前
a. 特定场合的
相关词组:
  for the nonce
<1> noun
1 : the one, particular, or present occasion, purpose, or use <for the nonce>
2 : the time being

<2> adjective
: occurring, used, or made only once or for a special occasion <a nonce word>

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