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某企业于2011年2月自行开发某项新技术，发生研究开发支出共计2000万元，其中研究阶段支出．400万元，开发阶段符合资本化条件前发生的支出为400万元，符合资本化条件后至达到预定用途前发生的支出为1200万元，当月设计完成，企业按10年摊销。 问题： (1)请判断无形资产计税价值 (2)研究开发费用适用的税收政策 (3)当年该项研究开发支出在税前可扣除的金额
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Paragraph 1 The ＄11 billion self-help industry is built on the idea that you should turn negative thoughts like "I never do anything right" into positive ones like "I can succeed." But was positive thinking advocate Norman Vincent Peale right Is there power in positive thinkingParagraph 2 Researchers in Canada just published a study in the journal Psychological Science that says trying to get people to think more positively can actually have the opposite effect: it can simply highlight how unhappy they are.Paragraph 3 The study’s authors, Joanne Wood and John Lee of the University of Waterloo and Elaine Perunovic of the University of New Brunswick, begin by citing older research showing that when people get feedback which they believe is overly positive, they actually feel worse, not better. If you tell your dim friend that he has the potential of an Einstein, you’re just underlining his faults. In one 1990s experiment, a team including psychologist Joel Cooper of Princeton asked participants to write essays opposing funding for the disabled. When the essayists were later praised for their sympathy, they felt even worse about what they had written.Paragraph 4 In this experiment, Wood, Lee and Perunovic measured 68 students’ self-esteem. The participants were then asked to write down their thoughts and feelings for four minutes. Every 15 seconds, one group of students heard a bell. When it rang, they were supposed to tell themselves, "I am lovable."Paragraph 5 Those with low self-esteem didn’t feel better after the forced self-affirmation. In fact, their moods turned significantly darker than those of members of the control group, who weren’t urged to think positive thoughts.Paragraph 6 The paper provides support for newer forms of psychotherapy (心理治疗) that urge people to accept their negative thoughts and feelings rather than fight them. In the fighting, we not only often fail but can make things worse. Meditation (静思) techniques, in contrast, can teach people to put their shortcomings into a larger, more realistic perspective. Call it the power of negative thinking. What do we learn from the experiment of Wood, Lee and Perunovic （）
Paragraph 1 Being sociable looks like a good way to add years to your life. Relationships with family, friends, neighbours, even pets, will all do the trick, but the biggest longevity (长寿) boost seems to come from marriage or an equivalent relationship. The effect was first noted in 1858 by William Farr, who wrote that widows and widowers (鳏夫) were at a much higher risk of dying than their married peers. Studies since then suggest that marriage could add as much as seven years to a man’s life and two to a woman’s. The effect holds for all causes of death, whether illness, accident or self-harm.Paragraph 2 Even if the odds are stacked against you, marriage can more than compensate. Linda Waite of the University of Chicago has found that a married older man with heart disease can expect to live nearly four years longer than an unmarried man with a healthy heart. Likewise, a married man who smokes more than a pack a day is likely to live as long as a divorced man who doesn’t smoke. There’s a flip side, however, as partners are more likely to become ill or die in the couple of years following their spouse’s death, and caring for a spouse with mental disorder can leave you with some of the same severe problems. Even so, the odds favour marriage. In a 30-year study of more than 10,000 people, Nicholas Christakis of Harvard Medical School describes how all kinds of social networks have similar effects.Paragraph 3 So how does it work The effects are complex, affected by socio-economic factors, health-service provision, emotional support and other more physiological (生理的) mechanisms. For example, social contact can boost development of the brain and immune system, leading to better health and less chance of depression later in life. People in supportive relationships may handle stress better. Then there are the psychological benefits of a supportive partner.Paragraph 4 A life partner, children and good friends are all recommended if you aim to live to 100. The ultimate social network is still being mapped out, but Christakis says: "People are interconnected, so their health is interconnected.\ It can be inferred from the context that the "flip side" (Para. 2) refers to （）
Text 2Every spring migrating salmon return to British Columbia’s rivers to spawn. And every spring new reports detail fresh disasters that befall them. This year is no different. The fisheries committee of Canada’ s House of Commons and a former chief justice of British Columbia, Bryan Williams, have just examined separately why 1. 3 m sockeye salmon mysteriously "disappeared" from the famed Fraser river fishery in 2004. Their conclusions point to a politically explosive conflict between the survival of salmon and the rights of First Nations, as Canadians call Indians. In 2004, only about 524,000 salmon are thought to have returned to the spawning grounds, barely more than a quarter the number who made it four years earlier. High water temperatures may have killed many. The House of Commons also lambasted the federal Department of Fisheries and Oceans (DFO) for poor scientific data, and for failing to enforce catch levels. Four similar reports since 1992 have called for the department’s reform. In vain. its senior officials are "in denial" about its failings, said the committee. Mr Williams’ report added a more shocking twist. He concluded that illegal fishing on the Fraser river is "rampant and out of control", with "no-go" zones where fisheries of ricers are told not to confront Indian poachers for fear of violence. The judge complained that the DFO withheld a report by one of its investigators which detailed extensive poaching and sale of salmon by members of the Cheam First Nation, some of whom were armed. Some First Nations claim an unrestricted right to fish and sell their catch. Canada’s constitution acknowledges the aboriginal right to fish for food and for social and ceremonial needs, but not a general commercial right. On the Fraser, however, the DFO has granted Indians a special commercial fishery. To some Indians, even that is not enough. Both reports called for more funds for the DFO, to improve data collection and enforcement. They also recommended returning to a single legal regime for commercial fishing applying to all Canadians. On April 14th, Geoff Regan, the federal fisheries minister, responded to two previous reports from a year ago. One, from a First Nations group, suggested giving natives a rising share of the catch. The other proposed a new quota system for fishing licenses, and the conclusion of long-standing talks on treaties, including fishing rights, with First Nations. Mr Regan said his department would spend this year consulting "stakeholders" (natives, commercial and sport fishermen). It will also launch pilot projects aimed at improving conservation, enforcement and First Nations’ access to fisheries. Geoff Regan, the federal fisheries minister is most probably going to ______.
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