TEXT B In a democratic society citizens are encouraged to form their own opinions on candidates for public office, taxes, constitutional amendments, environmental concerns, foreign policy, and other issues. The opinions held by any population are shaped and manipulated by several factors: individual circumstances, the mass media, special-interest groups, and opinion leaders. Wealthy people tend to think differently on social issues from poor people. Factory workers probably do not share the same views as white-collar collar, nonunion workers. Women employed outside their homes sometimes have perspectives different from those of full-time homemakers. In these and other ways individual status shapes one’s view of current events. The mass media, especially television, are powerful influences on the way people think and act. Government officials note how mail from the public tends to "follow the headlines". Whatever is featured in newspapers and magazines and on television attracts enough attention that people begin to inform themselves and to express opinions. The mass media have also created larger audiences for government and a wider range of public issues than existed before. Prior to television and the national editions of newspapers, issues and candidates tended to remain localized. In Great Britain and West Germany, for example, elections to the national legislatures were usually viewed by voters as local contests. Today’s elections are seen as struggles between party leaders and programs. In the United States radio and television have been beneficial to the presidency. Since the days of Franklin D. Roosevelt and his "fireside chats", presidents have appealed directly to a national audience over the heads of Congress to advocate their programs. Special-groups spend vast sums annually trying to influence public opinion. Public utilities, for instance, tried to sway public opinion in favor of nuclear power plants. Opposed to them were citizens’ organizations that lobbied to halt the use of nuclear power. During the 1960s the American Medical Association conducted an unsuccessful advertising campaign designed to prevent the passage of medicare. Opinion leaders are usually such prominent public figures as politicians, show-business personalities, and celebrity athletes. The opinions of these individuals, whether informed and intelligent or not, carry weight with some segments of the population. Some individuals, such as Nobel Prize winners, are suddenly thrust into public view by the media. By quickly reaching a large audience, their views gain a hearing and are perhaps influential in shaping views on complex issues. (393 words) It is obvious that the opinion of famous people ______.
A. is often ignored by the public
B. is seldom expressed to the point
C. is often imposed on the public
D. has a strong influence on people
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案例分析题某市轿车生产企业为增值税一般纳税人,2009年经营情况如下:(1)对外销售A型小轿车10000辆,每辆含税售价17.55万元,共计取得含税金额175500万元;支付销售过程中的保险费和装卸费439万元;(2)销售A型小轿车40辆给本公司职工,以成本价核算取得不含税销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,捐赠给市政府,市场上B型小轿车不含税销售价格是16.2万元;(3)向母公司支付管理费130万元,发生技术研发费280万元,其他管理费用1100万元。(4)发生广告费用700万元、业务宣传费用140万元、代销手续费90万元;(5)发生财务费用900万元,其中向其他企业借款支付的利息费用600万元,已知向其他企业借款的年利息率为6%,金融机构同期贷款利率为5%;(6)同期从境外某国分支机构,取得税后收益200万元,在境外已按20%的税率缴纳了所得税。(按照税法的规定缴纳了增值税24678.67万元、消费税30136.2万元、城市维护建设税和教育费附加5481.49万元)根据上述资料和税法有关规定,回答下列问题: 该企业2009年应缴纳的企业所得税为()万元。
A. 2613.22
B. 2791.08
C. 2814.22
D. 2741.08
对患者首选哪一种治疗方法
A. 立即同步电复律
B. 西地兰
C. 安装临时起搏器
D. 吸氧
E. 含化硝酸甘油
案例分析题(共8题。每题的备选项中,只有一个最符合题意)某中外度假山庄,2009年发生以下业务:(1)该山庄全年实际占用土地面积共计150000平方米,其中:山庄内的绿化占地20000平方米、酒店和宾馆占地10000平方米、用于养殖专业用地80000平方米;(2)山庄拥有房产原值8000万元,与甲企业签订协议;自4月1日起以度假村内价值2000万元的房产使用权出租给甲企业,期限一年,按照合同约定度假山庄每月收取20万元的固定收入;(3)山庄2009年拥有载货汽车2辆, 自重吨位均为20吨;小轿车5辆;中型客车3辆;农业机械部门登记的拖拉机5辆,自重吨位为2吨。(提示:城镇土地使用税每平方米单位税额4元;已知当地省政府规定的房产原值扣除比例为20%;该山庄所在省规定载货汽车年纳税额每吨30元,5座以下载客汽车年纳税额每辆400元,中型客车年纳税额每辆600元)根据上述资料和税法有关规定,回答下列问题: 2009年应缴纳城镇土地使用税为()万元。
A. 27
B. 33
C. 28
D. 32
TEXT C No company likes to be told it is contributing to the moral decline of nation. "Is this what you intended to accomplish with your careers" Senator Robert Dole asked Time Warner executives last week. "You have sold your souls, but must you corrupt our nation and threaten our children as well" At Time Warner, however, such questions are simply the latest manifestation of the soul searching that has involved the company ever since the company was born in 1990. It a self-examination that has, at various times, involved issues of responsibility, creative freedom and the corporate bottom line. At the core of this debate is chairman Gerald Levin, 56, who took over for the late Steve Ross in 1992. On the financial front, Levin is under pressure to raise the stock price and reduce the company’s mountainous debt, which will increase to $17.3 billion after two new cable deals close. He has promised to sell off some of the property and restructure the company, but investors are waiting impatiently. The flap over rap is not making life any easier for him. Levin has consistently defended the company’s rap music on the grounds of expression. In 1992, when Time Warner was under fire for releasing Ice T’s violent rap song Cop Killer, Levin described rap as a lawful expression of street culture, which deserves an outlet. "The test of any democratic society," he wrote in a Wall Street Journal column, "lies not in how well it can control expression but in whether it gives freedom of thought and expression the widest possible latitude, however disputable or irritating the results may sometimes be. We won’t retreat in the face of any threats." Levin would not comment on the debate last week, but there were signs that the chairman was backing off his hard-line stand, at least to some extent. During the discussion of rock singing verses at last month’s stockholders’ meeting, Levin asserted that "music is not the cause of society ills" and even cited his son, a teacher in the Bronx, New York, who uses rap to communicate with students. But he talked as well about the "balanced struggle" between creative freedom and social responsibility, and he announced that the company would launch a drive to develop standards for distribution and labeling of potentially objectionable music. The 15-member Time Warner beard is generally supportive of Levin and his corporate strategy. But insiders say several of them have shown their concerns in this matter. "Some of us have known for many, many years that the freedoms under the First Amendment are not totally unlimited," says Lute. "I think it is perhaps the case that some people associated with the company have only recently come to realize this." (458 words) The best title for this passage could be ______.
A Company under Fire
B. A Debate on Moral Decline
C. A Lawful Outlet of Street Culture
D. A Form of Creative Freedom