＂天堂文件＂披露惊天秘密都有啥？

当地时间11月5日，一份被称为“天堂文件”(Paradise Papers)的财务报告遭曝光，揭露了数以百计知名公司和个人的离岸利益。这批泄密文件不但曝光了特朗普内阁成员的大量海外交易，还揭露了英国女王伊丽莎白二世以私有财产在被称为“避税天堂”的开曼群岛(Cayman Islands)一基金投资数百万英镑。

据英国报道，兰卡斯特公爵领地(Duchy of Lancaster)在开曼群岛和百慕大群岛投入资金，为女王提供了收入，并为她500亿英镑的私人财产进行投资。但目前没有证据显示女王涉嫌逃税，但她从事离岸投资却引起外界质疑。

据英国报道，女王在2005年通过私有财产——向Dover Street VI Cayman Fund LP基金投资750万英镑。据报道，该基金之后投资于私人股本投资工具Vision Capital Partners，后者进而买入两家英国零售商的股权——外卖酒连锁商店Threshers和零售商BrightHouse。

据悉，这次爆料是近百家媒体长期调查的结果，这近百家调查媒体团体的成员，他们调查了专业服务公司和离岸公司注册机构的1340万份文件。大部分数据来自一家名为阿普尔比（Appleby）的百慕大群岛海洋产业高端羡耐法律服务提供商，该公司的主要业务是帮助客户提供低或零税率的海外司法管辖区方面的服务。而这份文件的消息来源并未透露。

文件揭露了各国众多政客、名人、企业巨头和商业领袖的金融交易。1340万记录被传递到德国报纸南德意志报，然后随着调查记者国际联盟（ICIJ）共享。泄密文件中披露特朗普政府的商务部长被指与一家美国制裁的俄国企业有利害关系。该文件中还揭露了加拿大首相的一名重要助手与海外计划联系在一起，而这些计划可能使加拿大损失数百万美元的税款，而加拿大总理贾斯廷·特鲁一直在致力于关闭避税天堂。

调查的媒体表示，物派历这项调查符合公众的利益，因为海外数据泄露一再暴露出不法行为。而在应对泄漏方面，阿普尔比方面表示，“文件内容没有任何非法证据，公司和客户都表示满意”，并补充道：“罩搜我们不会容忍非法行为。”

参考文献引用的规范应该按专业方向的不同选择使用MLA（the Modern Language Association）或者APA（the American Psychological Association），一般偏重人文学科的应用MLA，偏重自然学科的应用APA。学位申请人应认真阅读相应的规范使用手册。本节提供部分实例，供参考。

3.1 正文中的引证

学位论文引尘蠢用别人的观点、方法、言论必须注明出处，注明出处时应该使用括号夹注的方法，一般不使用脚注或者尾注。

3.1.1 引用整篇文献的观点

引用整篇文献（即全书或全文）观点时有两种情况，一种是作者的姓氏在正文中没有出现，如：

MLA：

Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (Taylor).

APA：

Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (Taylor, 1990).

另一种情况是作者的姓氏已在正文同一句中出现，按MLA的规范不需要使用括号夹注，如：

MLA：

Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing.

而按APA的规范则没有必要在括号夹注中重复作者的姓，如：

APA：

Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (1990).

如果作者的姓氏和文献纳拍出版年份均已在正文同一句中出现，按APA的规范不需使用括号夹注，如：

APA：

In a 1990 article, Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing.

在英文撰写的论文中引用中文著作或者期刊，括号夹注中只需用汉语拼音标明作者的姓氏，不得使用汉字，如：

MLA：

(Zhu 12)

APA：

(Zhang, 2005)

3.1.2 引用文派茄陪献中具体观点或文字

引用文献中某一具体观点或文字时必须注明该观点或者该段文字出现的页码，没有页码是文献引用不规范的表现。例如：

MLA：

Ancient writers attributed the invention of the monochord to Pythagoras, who lived in the sixth century BC (Marcuse 197).

Monasteries in medieval Europe were not short of speculations about Greek inventions (Marcuse 190-203).

APA：

Emily Bronte “expressed increasing hostility for the world of human relationships, whether sexual or social” (Taylor, 1988, p. 11).

Newmark (1988, pp. 39-40) notes three characteristically expressive text-types: (a) serious imaginative literature (e.g. lyrical poetry)(b) authoritative statements (political speeches and documents, statutes and legal documents, philosophical and academic works by acknowledged authorities)(c) autobiography, essays, personal correspondence (when these are personal effusions).

注意在这些例子中引文超过一页时的页码标记方法：MLA的规范是(Marcuse 190-203)，而 APA的规范是(1988, pp. 39-40)。

假若作者的姓氏已在正文同一句中出现，则不需要在括号夹注中重复，如：

MLA：

Ancient writers, according to Marcuse, attributed the invention of the monochord to Pythagoras, who lived in the sixth century BC (197).

APA：

Taylor writes that Emily Bronte “expressed increasing hostility for the world of human relationships, whether sexual or social” (1988, p. 11).

3.1.3 引用多位作者写作的同一文献

MLA（二至三位作者）：

Among intentional spoonerisms, the “punlike metathesis of distinctive features may serve to weld together words etymologically unrelated but close in their sound and meaning” (Jakobson and Waugh 304).

（如果有三位作者，在括号夹注中应用逗号分隔他们的姓氏，如：(Alton, Davies, and Rice 56)。）

MLA（三位以上的作者）：

The study was extended for two years, and only after results were reviewed by an independent panel did the researchers publish their findings (Blaine et al. 35).

APA（两位作者）：

Research (Yamada &Matsuura, 1982) reports the poor performance of advanced English learners who could use English articles correctly only in 70 percent of the cases.

注意两种规范的括号夹注中分别使用“and”与“&”。

APA（三至五位作者）

第一次引用：

According to educational psychologists, raising children is a responsibility of the entire community (Franklin, Childs, &Smith, 1995).

以后的引用：

To be successful, “communities must be willing to take this responsibility” (Franklin et al., 1995, p. 135).

APA（五位以上的作者）：

Patterns of byzantine intrigue have long plagued the internal politics of community college administration in Texas (Douglas et al., 2003)

3.1.4 引用同样姓氏的不同作者

假若两个或两个以上的作者有同样的姓氏，则括号夹注中应同时使用他们名字的首字母，如：

MLA：

Although some medical ethicists claim that cloning will lead to designer children (R. Miller 12), others note that the advantages for medical research outweigh this consideration (A. Miller 46).

APA：

Well-established SLA researchers (e.g., R. Ellis, 2002) seem rather skeptical of the assertion that repetition alone explains the development of the knowledge of a second language (N. Ellis, 2002).

引用中文著作或期刊时同姓作者的情况较多，应在括号夹注中使用他们名字的首字母加以区分，如：

MLA：

(S.R. Wang 26) (J.X. Wang 30)

APA：

(W.Y. Wang, 2003) (L.F. Wang, 2003, p. 213)

3.1.5 引用团体作者（corporate author）

引用团体作者的作品，括号夹注中应使用团体的名称，如：

MLA：

It was apparent that the American health care system needed “to be fixed and perhaps radically modified” (Public Agenda Foundation 4).

APA：

Retired officers retain access to all of the university's educational and recreational facilities (Columbia University, 1987, p. 54).

3.1.6 引用无作者文献

引用无作者文献，如果文献标题没有出现在正文里，则括号夹注中应使用该标题或者（如果标题过长的话）使用该标题中的关键词组，如：

MLA：

An anonymous Wordsworth critic once argued that his poems were too emotional (“Wordsworth Is A Loser” 100).

APA：

(“Mad Cow,” 2001) 或者 (Sleep Medicine, 2001)

在使用关键词组时应该选择标题开始部分的词组。

无论是MLA还是APA的规范，独立出版物的标题或者标题中的关键词组用斜体标出，出版物内含的作品的名称以及未出版的作品（讲演、论文等）的标题或者标题中的关键词组用引号标出。

3.1.7 引用书信、谈话中的观点或文字

书信和谈话（含电子邮件、访谈、电话等）无法在正文后面的参考文献中列出，但应该在正文中使用括号夹注的方法注明出处。例如：

MLA：

Jesse Moore (telephone conversation, May 12, 1989) admitted the need for an in-depth analysis of the otherness expressed in the work.

APA：

Mira Ariel (e-mail, April 17, 2004) confirmed that accessibility marking played a crucial role in discourse organization.

Researchers may observe that Chinese English majors with no overseas experience often have a better command of English than American foreign language majors with no overseas experience have of the language they study (Eugene Nida, personal communication, November 8, 1986).

3.1.8 引用同一作者的多篇文献

按MLA规范，引用同一作者的多篇文献时，在括号夹注中应加入文献标题中的关键词组，如：

Lightenor has argued that computers are not useful tools for small children (“Too Soon” 38), though he has acknowledged that early exposure to computer games does lead to better small motor skill development (“Hand-Eye Development” 17).

或者

Computers are not useful tools for small children (Lightenor, “Too Soon” 38), though he has acknowledged that early exposure to computer games does lead to better small motor skill development (Lightenor, “Hand-Eye Development” 17).

或者

Lightenor has argued that computers are not useful tools for small children, though he has acknowledged that early exposure to computer games does lead to better small motor skill development (“Too Soon” 38 and “Hand-Eye Development” 17).

按APA规范，同一作者的不同文献可用出版年份来区别，如：

(Zhang, 1997) (Zhang, 1999) (Zhang, 2004)

括号夹注还可以表示同一作者的多篇文献，文献按发表次序排列，如：

(Zhang, 1997, 1999, 2004)

同一年份发表的文献应对年份另加字母，以示区别（正文后参考文献著录中相应的条目里的年份应加同样的字母），如：

(Bloom, 2003a, 2003b)

3.1.9 同时引用不同作者的多篇文献

括号夹注可以包括不同作者的多篇文献，文献按作者姓氏的字母顺序排列（注意分号的使用），如：

MLA：

The dangers of mountain lions to humans have been well documented (Rychnovsky 40Seidensticker 114Williams 30).

APA：

Distance from health care providers, lack of transportation, lack of health care providers, lack of information about the disease and various treatment options, poverty and social isolation due to geography are all factors which affect treatment decisions of rural clients (Brown, 2001Sullivan, Weinert &Fulton, 1993Weinert &Burman, 1994).

在MLA的规范中，如果不同作者的多篇文献过于冗长，则不用括号夹注，而使用脚注（见第3.1.12节）。

3.1.10 引用非直接文献（indirect source）

论文应尽可能避免使用非直接文献（即二级文献secondary source），但在无法找到直接文献（即一级文献primary source）的情况下，引文可以从非直接文献中析出，例如：

MLA：

Samuel Johnson admitted that Edmund Burke was an “extraordinary man” (qtd. in Boswell 2: 450).

（注意：“qtd. in”中的字母“i”不得大写。）

APA：

Grayson (as cited in Murzynski &Degelman, 1996, p. 135) identified four components of body language that were related to judgments of vulnerability.

One researcher (Grayson, as cited in Murzynski &Degelman, 1996, p. 135) identified four components of body language that were related to judgments of vulnerability.

引用非直接文献以后，在正文后参考文献著录中只需列入该非直接文献的条目（即上述实例中的“Boswell”和“Murzynski &Degelman, 1996”）。

3.1.11 引用文学作品和经典文献

按MLA的规范，有几种情况括号夹注内不标页码。

在引用剧本时应标出引文的幕、场、行，如：

In his famous advice to players, Shakespeare’s Hamlet defines the purpose of theater, “whose end, both at the first and now, was and is, to hold, as ‘twere, the mirror up to nature” (3.2.21-23).

这里的括号夹注表示引文来自剧本第三幕第二场的21至23行。（注意标点的使用。）

在引用诗歌时应标出引文的节、行，如：

When Homer’s Odysseus comes to the hall of Circe, he finds his men “mild / in her soft spell, fed on her drug of evil” (10.209-11).

这里的括号夹注表示引文来自诗歌第10节的209至211行。对不分节的诗第一次引用时应说明括号里标的是行数，使用“line”，以后的引用则不需再说明。例如：

第一次引用：(lines 5-8)

以后的引用：(12-13)

在引用有章节、分册的小说的时候，应标出引文所在的页码、册数、章节，如：

One of Kingsolver’s narrators, teenager Rachel, pushes her vocabulary beyond its limits. For example, Rachel complains that being forced to live in the Congo with her missionary family is “a sheer tapestry of justice” because her chances of finding a boyfriend are “dull and void” (117bk. 2, ch. 10).

例子里的括号夹注表示引文来自该书第二册第十章的第117页。（注意标点和缩略语的使用。）

在引用《圣经》、《可兰经》等经典文献的时候，应标出引文的篇、章、节，如：

Consider the words of Solomon: “If your enemies are hungry, give them food to eat. If they are thirsty, give them water to drink” (Bible, Prov. 25.21).

例子里的括号夹注表示引文来自旧约《圣经》的《箴言》篇第25章第21节。《圣经》各篇的缩写有标准的写法，因而使用时应该注意核对。

3.1.12 对引语文字的更改

直接引语如出现在正文中间，使用引语的句子不得违反英语语法，不得出现“句中句”。图3.1右边一栏两句句子均包含了引语，但均不合语法。

正确：

So it is not like what Luthi calls “enter[ing] effortlessly into fruitful contact with distant worlds” (63).

正确：

Max Luthi points out that the first apparent thing in the fairytale is that it portrays its hero as “isolated” and often as “an old child” (59). 错误：

So it is not like what Luthi calls “enter effortlessly into fruitful contact with distant worlds” (63).

错误：

Max Luthi points out: “The first thing that is apparent in the fairytale …is that it portrays its hero as isolated. He is often an old child” (59).

为了使含直接引语的句子合乎语法，往往有必要对引语的文字作一定的更改。如果要删除引语中个别词句，可以用省略号（ellipses“…”）取代删除的词句。如果要加入或者更改个别单词或者词组，则可以将需要加入或者更改的单词或词组放在方括号（square brackets“[ ]”）以内。例如：

删除词句：

He stated, “The ‘placebo effect,’ ... disappeared when behaviors were studied in this manner” (Smith, 1982, p. 276), but he did not clarify which behaviors were studied.

添加词组：

Smith (1982:276) found that “the placebo effect, which had been verified in previous studies, disappeared when [his own and others’] behaviors were studied in this manner.”

无论删改还是添加字词均不得变更引语的原意。

注意：如果删除是在句内，应该空一格以后再加省略号。如果删除是在一句整句以后，则应在该整句最后的标点（句号、问号或惊叹号）不空格直接加省略号。省略号应该用三个句点。

3.1.13 脚注（footnotes）的使用

在MLA的规范里，脚注只应在下列两种情况中考虑使用：（1）提供有一定重要性、但写入正文将有损文本条理和逻辑的解释性信息；（2）提供因篇幅过大不宜使用括号夹注注明的文献出处信息。在APA的规范里脚注仅仅在上述第一种情况下可以使用。脚注应该使用阿拉伯数字编号上标，每页重新开始。在下面两个例子中，前一个属第一种情况，后一种属第二种情况：

The commentary of the sixteenth-century literary scholars Bernardo Segni and Lionardo Salviati shows them to be less-than-faithful followers of Aristotle1.

….

Technological advancements have brought advantages as well as unexpected problems2.

————————————— Notes

1 Examples are conveniently available in Weinberg. See Segni, Rettorica et poetica d'Aristotile (Firenze, 1549) 281, qtd. in Weinberg 1:405, and Salviati, Poetica d'Aristotle parafrasata e comnetata, 1586, ms. 2.2.11, Biblioteca Nazionale Centrale, Firenze, 140v, qtd. in Weinberg 1:616-17.

2 For a sampling of materials that reflect the range of experiences related to recent technological changes, see Moulthrop, pars. 39-53Armstrong, Yang, and Cuneo 80-82Craner 308-11.

（第二个例子中“Moulthrop, pars. 39-53”中的“pars”指的是“段落”即paragraph。）

在脚注中提到的文献同正文中提到的一样，都必须在正文后面的参考文献著录中详细注明。

脚注可使用单倍行距，但相邻脚注之间应空1.5行。脚注的字体必须与正文一样。

3.2 参考文献著录的格式

参考文献著录在MLA规范里叫做Works Cited，在APA规范里叫做References。撰写论文时应仔细阅读MLA或APA的规范手册，本节仅提供部分著录实例，供参考。

3.2.1 著录已出版的文章

一位作者写的文章

MLA：

Stewart, Donald C. “What Is an English Major, and What Should It Be?” College Composition and Communication 40 (1989): 188-202.

APA：

Roediger, H. L. (1990). Implicit memory: A commentary. Bulletin of the Psychonomic Society, 28, 373-380.

注意：（1）在MLA规范里，作者的姓名应完整，应标明首名的全称和中间名的首字母。在APA里，作者的首名和中间名均应用首字母。（2）在MLA规范里，期刊名与期刊卷数之间不用逗号。（3）在APA规范里期刊的卷数（即“28”）应用斜体表示。（4）按MLA的规范，标题第一个词和冒号后第一个词的首字母均必须大写，而其余每一个词的首字母，除冠词、介词、并列连词以及不定式符号（“to”）以外都必须大写。按APA的规范，标题第一个词和冒号后第一个词的首字母必须大写，而其余每一个词的首字母，除专有名词以外，均不需要大写。

两位作者写的文章

MLA：

Brownell, Hiram H., and Heather H. Potter. “Inference Deficits in Right-Brain Damaged Patients.” Brain and Language 27 (1986): 310-21.

APA：

Tulving, E., &Schacter, D. L. (1990). Priming and human memory systems. Science, 247, 301-305.

两位以上的作者写的文章

MLA：

Mascia-Lees, Frances E., Pat Sharpe, and Colleen B. Cohen. “Double Liminality and the Black Woman Writer.” American Behavioral Scientist 31 (1987): 101-14.

APA：

Barringer, H. R., Takeuchi, D. T., &Xenos, P. C. (1990). Education, occupational prestige and income of Asian Americans: Evidence from the 1980 Census. Sociology of Education, 63, 27-43.

无论用MLA 还是APA，第一作者以姓氏开始（加上逗号），继以名字或者名字的首字母，但是从第二作者开始，在MLA规范里以名字开始，继以姓氏，而在APA规范里以姓氏开始（加上逗号），继以名字的首字母。

如果作者人数超过三人，也可以考虑仅保留第一作者的名字，加上et al.（拉丁文 “and others”），如：

MLA：

Mascia-Lees, Frances E., et al. “Double Liminality and the Black Woman Writer.” American Behavioral Scientist 31 (1987): 101-14.

APA：

Barringer, H. R. et at. (1990). Education, occupational prestige and income of Asian Americans: Evidence from the 1980 Census. Sociology of Education, 63, 27-43.

书评、影评、电视节目评论等（Review）

MLA：

Kidd, John. “The Scandal of Ulysses.” Rev. of Ulysses: The Corrected Text, by Hans Walter Gabler. New York Review of Books 30 June 1988: 32-39.

APA：

Falk, J. S. (1990). [Review of Narratives from the crib]. Language, 66, 558-562.

收集在书籍中的文章（Selection from an edited book）

MLA：

Glover, David. “The Stuff That Dreams Are Made Of: Masculinity, Femininity, and the Thriller.” Gender, Genre and Narrative Pleasure. Ed. Derek Longhurst. London: Unwin Hyman, 1989. 67-83.

APA：

Wilson, S. F. (1990). Community support and integration: New directions for outcome research. In S. Rose (Ed.), Case management: An overview and assessment (pp. 13-42). White Plains, NY: Longman.

注意：（1）“Ed.”代表“编”。（2）在MLA规范中，书的编者的姓和名均用全称，在APA规范里，编者的姓用全称，名用首字母。

杂志中的文章

MLA：

Miller, Mark Crispen. “Massa, Come Home.” New Republic 16 Sept. 1981: 29-32.

APA：

Gibbs, N. (1989, April 24). How America has run out of time. Time, pp. 58-67.

注意：著录引用杂志中的文章应标明杂志的出版日期。

报纸中的文章

MLA：

“Literacy on the job.” USA Today 27 Dec. 1988: 6B.

APA：

Freudenheim, M. (1987, December 29). Rehabilitation in head injuries in business and helath. New York Times, p. D2.

百科全书中的文章（An entry in an encyclopedia）

MLA:

Mohanty, Jitendra M. “Indian Philosophy.” The New Encyclopaedia Britannica: Macropaedia. 15th ed. 1987.

APA：

Bergmann, P. G. (1993). Relativity. In The new encyclopedia britannica (Vol. 26, pp. 501-508). Chicago: Encyclopedia Britannica.

政府文件（A government publication）

MLA：

United States. Natl. Council on Disability. Promises to Keep: A Decade of Federal Enforcement of the Americans with Disabilities Act. Washington: GPO, 2000.

APA：

National Institute of Mental Health. (1990). Clinical training in serious mental illness (DHHS Publication No. ADM 90-1679). Washington, DC: U.S. Government Printing Office.

3.2.2 著录已出版的书籍

一位作者写的书籍

MLA：

Graff, Gerald. Professing Literature: An Institutional History. Chicago: U of Chicago P, 1987.

APA：

Rossi, P. H. (1989). Down and out in America: The origins of homelessness. Chicago: University of Chicago Press.

注意不同规范里书籍标题大小写规则的不同。

新版书（Book with a new edition）

MLA：

Erikson, Erik. Childhood and Society. 2nd ed. New York: Norton, 1963.

APA：

Kail, R. (1990). Memory development in children (3rd ed.). New York: Freeman.

团体作者（Book with a corporate author）写的书籍

MLA：

College Board. College-bound Seniors: 1989 SAT Profile. New York: College Entrance Examination Board, 1989.

APA：

American Psychiatric Association. (1987). Diagnostic and statistical manual of mental disorders (3rd ed., rev.). Washington, DC: Author.

无作者书籍（Book with no author）

MLA：

Guidelines for the Workload of College English Teacher. Urbana: National Council of Teachers of English, 1987.

APA：

Standards for educational and psychological tests. (1985). Washington, DC: American Psychological Association.

编撰的书籍（Edited book）

MLA：

Kerckhove, Derrick de, and Charles J. Lumsden, eds. The Alphabet and the Brain: The Lateralization of Writing. Berlin Springer-¬Verlag, 1988.

APA：

Campbell, J. P., Campbell, R. J., &Associates. (Eds.). (1988). Productivity in organizations. San Francisco, CA: Jossey-Bass.

翻译的书籍（Translated book）

MLA：

Lacan, Jacques. Ecrits: A Selection. Trans. Alan Sheridan. New York: Norton, 1977.

APA：

Michotte, A. E. (1963). The perception of causality (T. R. Miles &E. Miles, Trans.). London: Methuen. (Original work published 1946)

注意在两种规范里，翻译者的名和姓均不需要改变次序。

重版书（Republished book）

MLA：

Hurston, Zora Neale. Their Eyes Were Watching God. 1937.

---