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It is not easy to talk about the role of the mass media in this overwhelmingly significant phase in European history. History and news become confused, and one’s impressions tend to be a mixture of skepticism and optimism. (61)Television is one of the means by which these feelings are created and conveyed-and perhaps never before has it served so much to connect different peoples and nations as in the recent events in Europe. The Europe that is now forming cannot be anything other than its peoples, their cultures and national identities. With this in mind we can begin to analyze the European television scene. (62)In Europe, as elsewhere, multi-media groups have been increasingly successful: groups which bring together television, radio, newspapers, magazines and publishing houses that work in relation to one another. One Italian example would be the Berlusconi group, while abroad Maxwell and Murdoch come to mind.Clearly, only the biggest and most flexible television companies are going to be able to compete in such a rich and hotly-contested market. (63)This alone demonstrates that the television business is not an easy world to survive in, a fact underlined by statistics that show that out of eighty European television networks, no less than 50M took a loss in 1989.Moreover, the integration of the European community will oblige television companies to cooperate more closely in terms of both production and distribution.(64)Creating a "European identity" that respects the different cultures and traditions which go to make up the connecting fabric of the Old Continent is no easy task and demands a strategic choice—that of producing programs in Europe for Europe. This entails reducing our dependence on the North American market, whose programs relate to experiences and cultural traditions which are different from our own.In order to achieve these objectives, we must concentrate more on co-productions, the exchange of news, documentary services and training. This also involves the agreements between European countries for the creation of a European bank for Television Production which, on the model of the European Investments Bank, will handle the finances necessary for production costs. (65)In dealing with a challenge on such a scale, it is no exaggeration to say "United we stand, divided we fall"—and if I had to choose a slogan it would be "Unity in our diversity." A unity of objectives that nonetheless respect the varied peculiarities of each country. Television is one of the means by which these feelings are created and conveyed-and perhaps never before has it served so much to connect different peoples and nations as in the recent events in Europe.
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A report consistently brought back by visitors to the US is how friendly, courteous and helpful most Americans were to them. To be fair, this observation is also frequently made of Canada and Canadians, and should best be considered North American. There are, of course, exceptions. Small-minded officials, rude waiters, and ill-mannered taxi drivers are hardly unknown in the US. Yet it is an observation made so frequently that it deserves comment. For a long period of time and in many parts of the country, a traveler was a welcome break in an otherwise dull existence.Dullness and loneliness were common problems of the families who generally lived distant from one another. Strangers and travelers were welcome sources of diversion, and brought news of the outside world. The harsh realities of the frontier also shaped this tradition of hospitality.Someone traveling alone, if hungry, injured, or ill, often had nowhere to turn except to the nearest cabin or settlement. It was not a matter of choice for the traveler or merely a charitable impulse on the part of the settlers. It reflected the harshness of daily life: if you didn’t take in the stranger or take care of him, there was no one else who would. And someday, remember, you might be in the same situation. Today there are many charitable organizations which specialize in helping the weary traveler. Yet, the old tradition of hospitality to strangers is still very strong in the US, especially in the smaller cities and towns away from the busy tourist trails. "I was just traveling through, got talking with this American, and pretty soon he invited me home for dinner-amazing. " Such observations reported by visitors to the US are not uncommon, but are not always understood properly.The casual friendliness of many Americans should be interpreted neither as superficial nor as artificial, but as the result of a historically developed cultural tradition. As is true of any developed society, in America a complex set of cultural signals, assumptions, and conventions underlies all social interrelationships. And, of course, speaking a language does not necessarily mean that someone understands social and cultural patterns. Visitors who fail to "translate" cultural meanings properly often draw wrong conclusions. For example, when an American uses the word "friend", the cultural implications of the word may be quite different from those it has in the visitor’s language and culture. It takes more than a brief encounter on a bus to distinguish between courteous convention and individual interest. Yet, being friendly is a virtue that many Americans value highly and expect from both neighbors and strangers. The tradition of hospitality to strangers ().
M: Hi, Ms. Rowling. How old were you when you started to write, and what was your first bookW: I wrote my first finished story when I was about 6. It was about a small animal, a rabbit I mean, and I’ve been writing ever since.M: Why did you choose to be an authorW: If someone asked me how to achieve happiness, step one would be finding out what you love doing most and step two would be finding someone to pay you to do it. I consider myself very lucky indeed to be able to support myself by writing.M: Do you have any plans to write books for adultsW: My first two novels were for adults. I suppose I might write another one, hut I never really imagine a target audience when I’m writing. The ideas come first, so it really depends on the idea that grabs me next!M: Where did the ideas for the Harry Potter books come fromW: I’ve no idea where the ideas come from and I hope I never find out, it would spoil my excitement if it turned out I just have a funny little wrinkle on the surface of my brain which makes me think about invisible train platforms.M: How do you come up with the names of your charactersW: I invented some of the names in the Harry books, but I also collect strange names. I’ve gotten them from medieval saints, maps, dictionaries, plants, war memorials, and people I’ve met !M: Oh, you are really resourceful. According to Ms. Rowling, where did she get the ideas for the Harry Potter books().
However important we may regard school life to be, there is no denying the fact that children spend more time at home than in the classroom. Therefore, the great influence of parents cannot be ignored or discounted by the teacher. They can become strong allies of the school personnel or they can consciously or unconsciously hinder and obstruct curricular objectives.Administrators have been aware of the need to keep parents informed of the newer method used in schools. Many principals have conducted workshops explaining such matters as the reading readiness program, manuscript writing, and developmental mathematics.Moreover, the classroom teacher, with the permission of the supervisors, can also play an important role in enlightening parents. The many interviews carried on during the year as well as new ways of reporting pupils’ progress, can significantly aid in achieving a harmonious interplay between school and home.To illustrate, suppose that a father has been drilling Junior in arithmetic processes night after night. In a friendly interview, the teacher can help the parent convert his natural paternal interest into productive channels. He might be persuaded to let Junior participate in discussing the family budget, buying the food, using a yardstick or measuring cup at home, setting the clock, calculating mileage on a trip, and engaging in scores of other activities that have a mathematical basis.If the father follows the advice, it is reasonable to assume that he will soon realize his son is making satisfactory progress in mathematics and, at the same time, enjoying the work.Too often, however, teachers’ conferences with parents are devoted to petty accounts of children’s offences, complaints about laziness and poor work habits, and suggestions for penalties and rewards at home.What is needed is a more creative approach in which the teacher, as a professional adviser, plants ideas in parents’ minds for the best utilization of the many hours that the child spends out of the classroom.In this way, the school and the home join forces in stimulating the fullest development of youngsters’ capacities. The author’ s primary purpose in writing this passage is to ().
案例分析题某制药企业为内资企业，位于市区。增值税一般纳税人，适用17%税率，企业所得适用25%税率，教育费附加适用3%征收率。执行新会计准则，2011年相关生产经营业务如下：(1)全年销售药品实现不含税收入12000万元，经认证，全年确认增值税进项税额1051.90万元。(2)全年销售药品发生成本7300万元，发生管理费用900万元、销售费用3200万元、财务费用300万元。(3)2011年4月份向A公司提供一项商标使用权，取得收入100万元；向B公司转让一项专利权，取得收入100万元，该专利权账面价值为40万元。(4)发生营业外支出50万元，系2011年5月份通过老龄委向红旗敬老院捐赠药品一批，该批药品成本价为50万元，对外销售价格为70万元。(5)所发生的管理费用包括业务招待费124万元；所发生的销售费用包括广告费3000万元、业务宣传费95万元。所发生的财务费用中包括两笔利息支出，一笔是为建造新厂房而向建设银行借款发生的贷款利息支出120万元，借款期限为1年，借款本金为2000万元，所建厂房已于2叭1年10月末竣工；一笔是因为流动资金周转困难，而向另一企业借款而发生的利息支出180万元，借款本金为2000万元，借款期限为1年。(6)全年实现投资收益80万元，其中包括从联营企业分回投资收益50万元，因2011年1月购入股票，而在2011年5月份分回股息30万元。根据上述资料，回答下列问题： 该制药企业2011年应缴企业所得税（）万元。
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