题目内容
某公司正准备购买一套设备，原始投资额为800万元，预计建设期为1年，另需垫支流动资金20万元。投产后每年增加销售收入280万元，付现成本65万元。该项固定资产预计使用10年，按直线法提取折旧，预计残值为50万元。该公司拟按目前产权比率为2/5的目标结构来追加资金，预计负债的利息率为12%，所得税税率为30%。公司过去没有投产过类似项目，但新项目与另一家上市公司的经营项目类似，该上市公司的β值为1.5，其资产负债率为50%，目前证券市场的无风险收益率为5%，证券市场的平均收益率为14%。[要求]计算项目的净现值，并评价项目的可行性（加权平均资本成本计算结果取整）
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Growing concerns over the safety and efficacy of anti-depressant drugs prescribed to children have caught the eye of Congress and the New York state attorney general. Now they’re becoming the catalyst for calls to reform the way clinical trials of all drugs are reported. Pressure is already causing some changes within the pharmaceutical industry. And it has put the US Food and Drug Administration (FDA), which approves new drugs, in the hot seat. If reforms are carried out, they could bring an unprecedented level of transparency to drug research. The solution now under consideration: a public database, or registry, of drug trials, where companies would post the results of those trials. In congressional testimony Thursday, a spokesman for the American Medical Association endorsed the registry and said it should include information on each trial’s purpose and objective, its design, and the dates it begins and ends. If the trial is not completed, the registry should include an explanation. While drug companies have been eager to make public any positive results of their trials, recent revelations suggest they’ve balked at divulging tests when the results are not what they’d hoped to see. The furor has centered around the use Of anti-depressants on children. The industry has begun to make some moves to address the concerns about drug trials. Drug companies have agreed to set up a voluntary system of posting their drug trials on the Internet. But that seems unlikely to satisfy some members of Congress, who are expected to introduce legislation to establish a mandatory drug registry. Last week, editors of a dozen influential medical journals announced that they would begin requiring drug companies to post a drug trial in a public database prior to accepting an article about it. Doctors rely on these articles to make treatment choices. The editors hope that the registry will force unfavorable drug studies, before kept secret, into the open. Medical journals already had been tightening up on the authorship of their articles, insisting that authors declare if they had any conflicts of interest, such as any financial or other ties to the drug company, says Daniel Callahan, a director at the Hastings Center, a nonprofit bioethics research institute in Garrison, N.Y. Information from previously undisclosed clinical trials could lower prices, reduce the number of badly designed trials, and help doctors considering the use of a drug for a non-approved purpose to know why it hasn’t been approved for that use. Antidepressant drugs "have some serious side effects ... that seem to be much more common than people realize ... much more common than you might think from seeing drug ads and from reports on drug studies," says Joel Gurin, executive vice president of Consumer Reports. His magazine just finished a survey of readers showing a "dramatic shift from talk therapy to drug therapy for mental health problems" during the past decade. In 1995, less than half of people getting mental health treatment--40 percent--got drug therapy. Today 68 percent receive drug treatment, Mr. Gurin says. Some studies coming to light show that antidepressants work no better than placebos. Even better than merely registering drug trials, Caplan (director of the Center for Bioethics at the University of Pennsylvania in Philadelphia) suggests, would be to require that a new drug not only be "safe and do what it’s supposed to do", but that it do it as well or better than other drugs already on the market. That, he says, would help push research into new areas and save money. New measures of Medical journals does NOT aim at
A scientist In today’s society we are now seeing more children under the age of twelve developing eating disorders. It is estimated that 40% of nine year olds have already dieted and we are beginning to see four and five year olds expressing the need to diet. It’s a shame that children so young are being robbed of their childhoods. Why is it that so many young children are becoming obsessed with dieting and their weight I feel the family environment has a lot to do with it, along with the fact that children are constantly being exposed to the message society gives about the importance of being thin. Children raised in a dysfunctional family are at a higher risk for developing an eating disorder. In a home where physical or sexual abuse is taking place, the child may turn to an eating disorder to gain a sense of control. If they can’t control what is happening to their bodies during the abuse, they can control their food intake or their weight. Self imposed starvation may also be their way of trying to disappear so they no longer have to suffer through the abuse. Children may also develop eating disorders as a way of dealing with the many emotions that they feel, especially if they are raised in a home that does not allow feelings to be expressed. Children who are compulsive eaters are usually using food to help them deal with feelings of anger, sadness, hurt, loneliness, abandonment, fear and pain. If children are not allowed to express their emotions, they may become emotional eaters. Also, if parents are too involved in their own problems, the child may turn to food for comfort. Children are at a risk for developing an eating disorder if the parents themselves are too preoccupied with appearance and Weight. If the parents are constantly dieting and expressing dislike towards their own bodies, the child will receive the message that appearance is very important. In some families the parents mistake baby fat for actual fat and may try to impose a diet on the child. Not only is that not right, it’s cruel. As parents you need to set a good example for your children, which means that you yourself should be involved in healthy eating patterns. Another thing to remember about children is that they eat when they are hungry and they stop when they are full. Never force a child to eat if they don’t want to. Too many families still force children to remain at the table until they have eaten everything on their plate. Doing that could cause the child to hate meal times and develop an unhealthy attitude towards food. Exercise is also an important part of everyone’s life and we need to help our children become involved in physical activity, which means the parents themselves should participate in healthy exercise. Help the child to find activities they enjoy and activities the whole family can enjoy. They should be taught that physical activity is important in maintaining a strong and healthy body, but they should not be given the message that exercise is important in maintaining a slim figure. Why are Children raised in a home where physical or sexual abuse is taking place at a higher risk for developing an eating disorder
The music industry, hurt by a decline in CD sales and the continued free swapping of files on the Internet, took the drastic action last week filing more than 250 lawsuits against consumers. But whatever catharsis record executives and their lawyers may feel, the courts cannot solve the music industry’s fundamental problem. Nor does the answer lie in getting people to pay for each music file they download from the Internet. Instead of clinging to late-20th-century distribution technologies, like the digital disk and the downloaded file, the music business should move into the 21st century with a revamped business model using innovative technology, several industry’s experts say. They want the music industry to do unto the file-swapping services what the services did Unto the music companies--eclipse them with better technology and superior customer convenience. Their vision might be called "everywhere Internet audio". Music fans instead of downloading files on KaZaA--whether they were using computers, home stereos, radios or handheld devices--would have access to all music the record companies hold in their vaults. Listeners could request that any song be immediately streamed to them via the Internet. If consumers could do this, the argument goes, they would have no interest in amassing thousands of songs on their hard drives. There would be no "theft" of music, because no one would bother to take possession of the song. To clinch music fans loyalty to the new system, and make them willing to pay for it, the music companies and the supporting industry would need to provide attractively priced, easy-to-use services to give consumers full access to the hundreds of thousands of songs available to them. Consumers could still ask for song titles or artists, as they do now on KaZaA. But they could also, for example request rock "n" roll tunes like Hat that appeared for more than three weeks in Billboard’s Top 10 during the 1960’s. Or they could ask for early 1990’s guitarists that sound like Eric Clapton, or new artists similar in style to Alanis Morissette. Requests could be intricate, like asking for music subsequently recorded by the original members of the Lovin’s Spoonful. Or they could be simple, like requesting light jazz for dinner-party background music. The system would be interactive and could learn each user’s tastes. As listeners voted thumbs up or down to tunes (should they choose to), the service would amend their personal libraries accordingly. If it worked, it would be as if we each had our own private satellite radio channels--customizable collection of tunes for hundreds of millions of audiences of one. It is a compelling business model, and the current music companies, as the owners of the content, could be at the fore of the system. A tiny taste of such an approach is available on Internet radio networks like live365.com. On such services, listeners can essentially customize a radio station to their individual tastes. But crucial to the future of everywhere Internet audio, many believe, lies in widespread wireless Internet access, because wireless means portability. "Wireless gives the record companies a chance to do it all over again, and this time get it right," said Jim Griffin, the former head Of technology at Geffen Records and now the chief executive of the music publisher Cherry Lane Digital. Mr. Griffin is also a founder of pholist.org, home of an active online discussion of music’s future on the Internet. Many of the brightest industry insiders, academies, lawyers, musicians, industry critics, broadcasters and venture capitalists assemble at pholist.org daily to debate the music business beyond downloading. Many say wireless holds the key. Myriad portable devices already offer Internet access. Some, like the BlackBerry, maintain an always-on wireless Internet connection. Some business-oriented devices, like the Palm Tungsten, now play high-fidelity music in the MP3 format. Newer cellphones also offer MP3 functions, and include extra features like digital cameras and FM radios. The seers once thought portable devices would connect to the Internet via cellphone technology. But it now appears that Hi-Fi hotspots--wireless Internet access hubs--may eventually provide blanket coverage in urban areas and became the dominant means of connection. But there are big obstacles to overcome. To make "everywhere Internet audio" profitable, the music industry must develop a system to collect money from users and divide it fairly among performers, song-writers and others involved in creating music. How this would work is already causing hot debate. Mr. Griffin and many others in the pholist.org discussion advocate an Internet fee that would create a revenue pool to be distributed according to song popularity. Current recording industry sales in the United States work out to about $2.50 a month per person. As CD’s sales declined, a digital musical surcharge, or something similar, could be assessed by Internet providers. At regular intervals, the industry could sample what music is being streamed to users, to determine the distribution of money to the responsible parties. By using sampling, as opposed to detailed census techniques, listeners would not have to worry about invasions of their privacy. This idea would turn the recording industry’s business model upside down. Institutions are genetically averse to massive change. But the payoff could be huge. Right now, for example, the industry incurs large costs from its CD distribution model. The industry also has many intermediaries, including distributors and promoters. To take a band from obscurity to popularity is expensive, but that is what music labels must do if they want shelf space at the record store. Recording companies are in constant quest of superstars, because fewer than 10 percent of CDs released make a profit. Revenues generated by the best sellers must try to cover the losses incurred by less popular releases. In this context, the Internet could be a godsend to musicians as well. It can distribute a digital copy of a song to a few or to millions of listeners with virtually no cost difference. Music companies would have more incentive to nurture minor artists. As a society and culture, many argue, we would be much better served by such an approach. Market forces alone would not produce such a system. It would take enormous industry cooperation, which could only occur with government approval, lest it be deemed a violation of antitrust laws. The need for cooperation and leadership is clear. Children should not wind up in court because they are fanatical about their favorite pop stars. If the music industry devised an affordable, equitable, and convenient alternative to file sharing, the fans would come, money in hand. ______ has tried such an approach as "everywhere Internet audio".
Growing concerns over the safety and efficacy of anti-depressant drugs prescribed to children have caught the eye of Congress and the New York state attorney general. Now they’re becoming the catalyst for calls to reform the way clinical trials of all drugs are reported. Pressure is already causing some changes within the pharmaceutical industry. And it has put the US Food and Drug Administration (FDA), which approves new drugs, in the hot seat. If reforms are carried out, they could bring an unprecedented level of transparency to drug research. The solution now under consideration: a public database, or registry, of drug trials, where companies would post the results of those trials. In congressional testimony Thursday, a spokesman for the American Medical Association endorsed the registry and said it should include information on each trial’s purpose and objective, its design, and the dates it begins and ends. If the trial is not completed, the registry should include an explanation. While drug companies have been eager to make public any positive results of their trials, recent revelations suggest they’ve balked at divulging tests when the results are not what they’d hoped to see. The furor has centered around the use Of anti-depressants on children. The industry has begun to make some moves to address the concerns about drug trials. Drug companies have agreed to set up a voluntary system of posting their drug trials on the Internet. But that seems unlikely to satisfy some members of Congress, who are expected to introduce legislation to establish a mandatory drug registry. Last week, editors of a dozen influential medical journals announced that they would begin requiring drug companies to post a drug trial in a public database prior to accepting an article about it. Doctors rely on these articles to make treatment choices. The editors hope that the registry will force unfavorable drug studies, before kept secret, into the open. Medical journals already had been tightening up on the authorship of their articles, insisting that authors declare if they had any conflicts of interest, such as any financial or other ties to the drug company, says Daniel Callahan, a director at the Hastings Center, a nonprofit bioethics research institute in Garrison, N.Y. Information from previously undisclosed clinical trials could lower prices, reduce the number of badly designed trials, and help doctors considering the use of a drug for a non-approved purpose to know why it hasn’t been approved for that use. Antidepressant drugs "have some serious side effects ... that seem to be much more common than people realize ... much more common than you might think from seeing drug ads and from reports on drug studies," says Joel Gurin, executive vice president of Consumer Reports. His magazine just finished a survey of readers showing a "dramatic shift from talk therapy to drug therapy for mental health problems" during the past decade. In 1995, less than half of people getting mental health treatment--40 percent--got drug therapy. Today 68 percent receive drug treatment, Mr. Gurin says. Some studies coming to light show that antidepressants work no better than placebos. Even better than merely registering drug trials, Caplan (director of the Center for Bioethics at the University of Pennsylvania in Philadelphia) suggests, would be to require that a new drug not only be "safe and do what it’s supposed to do", but that it do it as well or better than other drugs already on the market. That, he says, would help push research into new areas and save money. Who is willingly to introduce the registry of drug trials
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