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注册会计师在针对G公司舞弊导致的认定层次的重大错报风险实施函证、询问、检查等审计程序时，可以在实施函证程序时改变常规函证内容，询问G公司的非财务人员，针对本期较早时间发生的交易事项进行检查。 ( )
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环境民事责任是一种过错责任。 ( )
零增长模型在决定优先股的价值时受到相当限制，但在决定普通股的价值时相当有用。（）
阅读下列材料，回答问题： 材料一： 西方有些学者认为：“俾斯麦统一了德国，但是也分裂了德国。” 材料二： 恩格斯指出：“1848年的革命，也像先前许多次革命一样，有一个奇怪的命运。正是那些镇压它的人变成了——正如卡尔·马克思常爱说的——它的遗言执行人。路易·拿破仑不得不建立统一和独立的意大利，俾斯麦不得不在德国进行一种变革并还给匈牙利某种程度的独立，而英国工厂主则只好赋予人民宪章以法律效力。” 材料三： 列宁指出：“俾斯麦依照自己的方式，依照容克的方式完成了历史上进步的事业。” 材料四： 梅纳德·凯恩斯说：“与其说德意志帝国是建立在铁和血上，毋宁说是建立在铁和煤上更恰当。” 谈谈你对材料一的理解。
TEXT E Seven years ago, an Environmental Protection Agency statistician stunned researchers studying the effects of air pollution on health when he reported analyses indicating that as many as 60, 000 U. S. residents die each year from breathing federally allowed concentrations of airborne dust. This and subsequent studies figured prominently in EPA’s decision last year to ratchet down the permitted concentration of breathable particles in urban air -- and in human airways. At the time, many industrialists argued that they shouldn’t have to pay for better pollution control because science had yet to suggest a plausible biological mechanism by which breathing low concentrations of urban dust might sicken or kill people. Now, scientists at the University of Texas Houston Health Science Center describe how they uncovered what they think may be one of the basic elements of that toxicity. On the alert for foreign debris, a community of white blood cells known as alveolar macrophages patrols small airways of the lung. When these cells encounter suspicious material, they identify it and send out a chemical clarion call to rally the immune system cells best suited to disabling and disposing of such matter. The trick is to recruit only as many troops as are needed. If they call in too many, the lung can sustain inflammatory damage from friendly fire. Alongside the small troop of macrophages that stimulates defense measures, a larger squadron of macrophages halts immune activity when it threatens the host. Andrij Holian and his coworkers in Houston have found that people with healthy lungs normally have 10 times as many suppressor macrophages as stimulatory ones. In people with asthma and other chronic lung diseases -- who face an increased risk of respiratory disease from inhaling urban dust -- that ratio may be only 3 to 1. The reason for the difference is not known. In a report to be published in the March Environmental Health Perspectives, Holian’s team describes test-tube studies of human alveolar macrophages. The macrophages showed no response to ask collected from the Mount St. Helen’s eruption. However, when exposed to airborne dust from St. Louis and Washington, D. C. , most of the suppresser macrophages underwent apoptosis, or cellular suicide, while the stimulatory ones survived unaffected. Ash from burned residual oil, a viscous boiler fuel, proved even more potent at triggering suppressor cell suicides. It this test-tube system models what’s actually happening in the human lung, Holian told Science News, the different responses of the two classes of lung macrophages could result in an overly aggressive immune response to normal triggering events. Indeed, he says, it would be the first step in a cascade that can end in inflammatory lung injury. "We may one day be able to target this up stream event and prevent that injury." "This is, I think, an important contribution to the overall story," says Daniel L. Costa of EPA’s pulmonary toxicology branch in Research Triangle Park, N.C. Studies by EPA suggest that certain metals -- especially iron, vanadium, nickel, and copper -- in smoke from combustion of fossil fuels trigger particularly aggressive inflammatory responses by lung cells. Costa says these metals play a "preminent" role in the toxicity of airborne particulates. When EPA researchers removed the metals, they also removed the toxicity, he says. Moreover, he notes, these metals tend to reside on the smallest water-soluble particles in urban air --the fraction targeted for more aggressive controls under the new rules. John Vandenberg, assistant director of EPA’s National Health and Environmental Effects Research Laboratory in Research Triangle Park, says Holian’s results are "a nice complement to our studies." Which of the following statements about human alveolar macrophage is TRUE
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