题目内容
某公司拟用新设备取代已使用3年的旧设备。旧设备原价14950元，当前估计尚可使用5年，每年操作成本2150元，预计最终残值1750元，目前变现价值为8500元；购置新设备需花费13750元，预计可使用6年，每年操作成本850元，预计最终残值2500元。该公司预期报酬率12%，所得税率30%。税法规定该类设备应采用直线法折旧，折旧年限6年，残值为原价的10%。[要求]进行是否应该更换设备的分析决策，并列出计算分析过程。
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慢性咳嗽，咳少量白痰，活动后气短3年，近2个月气短加重，痰量较多，为脓性痰。查体：口唇轻度发绀，双下肺可闻及Velcro音，有杵状指。 根据以上病史、症状和体征特点，对该患者最可能的诊断是
Our auditorium(礼堂) (have)（）a seating capacity of more than 3 000 people.
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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. What is Caplan’s opinion in the last paragraph
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