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34.company has been approached to buy U. K. media assets, Reuters reports.35.Robert lger, Disney’s president, who made the announcement to a36.London audience at the Royal Television Society’s conference.37.Pixar/Disney feature films include Finding Nemo , Toy Story, and Monsters Inc.38.Media giant Walt Disney Co. operates Walt Disney Parks & Resorts: then39.owns ABC television network, with 10 broadcast stations and more40.than 60 radio stations: and produces films through by Walt Disney Studios.41.lger also said the company at one time it had been approached to buy42.ITV, a U.K.television channel as along with some assets of the BBO, the report stated.43.Steve Jobs, the head of Pixar Animation Studios Inc., who said in June44.he would consider of a new distribution deal with Disney. At the time, no talks were under way.45.Disney and Pixar, who have released five films together, called off for previous talks in January to renew their distribution deal.The companies’ last film together, The Cars, is slated for release in 2005. 44()

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Passage Two A controversy erupted in the scientific community in early 1998 over the use of DNA (deoxyribonucleic acid) fingerprinting in criminal investigations. DNA fingerprinting was introduced in 1987 as a method to identify individuals based on a pattern seen in their DNA, the molecule of which genes are made. DNA is present in every cell of the body except red blood cells. DNA fingerprinting has been used successfully in various ways, such as to determine paternity (父亲的身份) where it is not clear who the father of a particular child is. However, it is in the area of criminal investigations that DNA fingerprinting has potentially powerful and controversial uses. DNA fingerprinting and other DNA analysis techniques have revolutionized criminal investigations by giving investigators powerful new tools in the attempt to prove guilt, not just establish innocence. When used in criminal investigations, a DNA fingerprint pattern from a suspect is compared with a DNA fingerprint pattern obtained from such material as hairs or blood found at the scene of a crime. A match between the two DNA samples can be used as evidence to convict a suspect. The controversy in 1998 stemmed from a report published in December 1991 by population geneticists Richard C. Lewontin of Harvard University in Cambridge, Mass, and Daniel L. Hartl of Washington University School of Medicine in St. Louis, Mo. Lewontin and Hartl called into question the methods to calculate how likely it is that a match between two DNA fingerprints might occur by chance alone. In particular, they argued that the current method Cannot properly determine the likelihood that two DNA samples will match because they came from the same individual rather than simply from two different individuals who are members of the same ethnic group. Lewontin and Hartl called for better surveys of DNA patterns. In response to their criticisms, population geneticists Ranajit Chakraborty of the University of Texas in Dallas and Kenneth K. Kidd of Yale University in New Haven, Conn. , argued that enough data are already available to show that the methods currently being used are adequate. In January 1998, however, the Federal Bureau of investigation and laboratories that conduct DNA tests announced that they would collect additional DNA samples from various ethnic groups in an attempt to resolve some of these questions. And, in April, the National Academy of Sciences called for strict standards and system of accreditation (鉴定合格) for DNA testing laboratories. The National Academy of Sciences holds the stance that ______ .

A. DNA testing should be systematized
B. only authorized laboratories can conduct DNA testing
C. the academy only is authorized to work out standards for testing
D. the academy has the right to accredit laboratories for DNA testing

企业在非同一控制下企业合并中产生的商誉,对其账面价值与计税基础不同形成的应纳税暂时性差异,应确认相关的递延所得税负债。 ( )

A. 对
B. 错

企业在进行重组时,应根据所发生的职工岗前培训费、市场推广费等直接支出计算确定预计负债。 ( )

A. 对
B. 错

Common Stock and preferred StockA public corporation issues certificates of ownership, called common stock, which may be traded on stock exchanges.Anyone can buy and sell shares of common stock.Owners of stock are referred to as shareholders and stockholders. common stockholders are accorded certain rights by the corporate charter.In the United States, these rights vary from state to state, but in general the articles of incorporation spell out voting rights and rights to receive profits.Common stockholders are the voting owners of a corporation.They are usually entitled to one vote per share.They may vote on numerous issues affecting the corporation (including a decision to sell or merge with another corporation) and elect a board of directors, who, in turn, hire managers to run the business.A majority shareholder is one who owns over 50 percent of the outstanding shares in a corporation and, thus, can call the shots.All other shareholders are minority shareholders.In large corporations no single person or organization owns anywhere near a majority interest.In large, publicly owned corporations a shareholder with as little as 10 percent of the shares may control the corporation effectively.If things go bad, a coalition of so called dissident shareholders may gather enough votes to replace the existing board of directors; the new board may fire the existing management and bring in their own management team.Although common stock represents ownership in a company, it does not guarantee the owners a specified rate of return.As owners, the stockholders receive profits after all expenses, including debts and taxes, have been paid. They receive profits from the business in the form of dividend payments, which represent a percentage of profits.Not all after-tax profits are paid to the stockholders in dividends.Directors usually decide quarterly how much, if any, if the profits they wish to distributed to the owners. The profits are either distributed to the owners in dividends or they are reinvested bank into the company in the form of retained earnings.If the company decides to keep the profits, the company may become more valuable and the price of the stock usually goes up.Some investors prefer profits in the way of dividends while others speculate for an increase in the price of stock.If a company goes broke, common stockholders get last claim on whatever is left over.Corporations may also issue preferred stock to investors.Preferred stock usually has no vote in the election of the board of directors, but does get preference in the distribution of the company’s earnings.It offers investors a different type pf security and may be issued only after common stock had been issued.The term "preferred" applies to two conditions.First, preferred stockholders gain preferential treatment in the matter of dividends; that is, they receive a fixed rate of dividends prior to the payment of dividends on common shares.Second, if the company goes out of business or liquidates, preferred stockholders are closer to the front of the line than common stockholders when distributing the company’s assets.Dividends to preferred stock may be cumulative or noncumulative.cumulative preferred stock maintained its claim to dividends even if the company had a bad year in 1994, they might decide not to pay dividends.But if they had a good year in 1995, and declared stock dividends do not accumulate.If dividends are not declared, noncumulative owners lose their claim to the profit of that period.In short, common stock usually has more control through voting privileges, greater chance for high returns and more risk, whereas preferred stock usually has less control,fixed returns, less risks, and less chance for big gains. The second paragraph describes()

A. the returns to common stockholders.
B. the majority and minority stockholders.
C. the voting rights of common stockholders.
D. the formation of common stock.

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