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Car Pollution Jump in the car, start your engine and you’’re off. But do you give any thought to what’’s coming out of the tailpipe as you go about your drive Carbon dioxide is the dominant greenhouse gas that causes global warming. The effects of global warming are uncertain, but they potentially include disruption of global weather patterns and ecosystems, flooding, severe storm, and droughts. Carbon monoxide, when inhaled, combines with haemoglobin in our blood, impairing the flow of oxygen to our brain and other parts of the body. Carbon monoxide is colorless, odorless, and poisonous even to healthy people (at high levels). It can seriously affect people with heart disease, and can affect the central nervous system. Motor vehicles are the main source of carbon monoxide pollution in many countries. Sulphur oxides contribute to respiratory illness, particularly in children and the elderly, and aggravate existing heart and lung diseases. It contributes to the formation of acid rain, which damages trees, crops, and buildings; and makes soils, lakes, and streams acidic. Nitrogen oxide is a noxious pollutant. It is a lung irritant and reacts with compounds in the air to cause acid rain and ozone (the main reason for smog). Nitrogen oxide is one of the main ingredients involved in the formation of ground-level ozone (which can trigger serious respiratory problems), and contributes to global warming. Particulate matter, consisting of tiny particles of smoke, soot and dust primarily from engines, car parts, tires, and diesel exhaust, are an established cause of lung problems, from shortness of breath to worsening of respiratory and cardiovascular disease, damage to lung tissues, and cancer. The EPA estimates that particulate pollution kills more than 60,000 people per year. In addition, particulates are associated with increased hospital ad missions and emergency room visits for people with heart and lung disease, as well as work and school absences. Particulates can travel deep into the lungs, or in smaller form, directly into the bloodstream. Hydrocarbons, in their many forms, are directly hazardous, contributing to what are collectively called "air toxics." These compounds directly irritate the lung and other tissues, can cause cancer, contribute to birth defects, and cause other illnesses. Lead damages organs, affects the brain, nerves, heart, and blood. Although overall blood lead levels have decreased since 1976, urban areas with high levels of traffic or industrial facilities that burn fuel may still have high lead levels in air. In 1999, ten areas of the country did not meet the national health-based air quality standards for lead. Hybrid cars use less gas, and therefore produce fewer emissions, than conventional cars. Take a look at the statistics below (based on a car travelling 14,000 miles per year). ●A conventional car produces 11,100 pounds of CO2 per year, compared with the 4,800 pounds of CO2 produced by a hybrid car. ●A conventional car produces 330 pounds of carbon monoxide per year, compared with the 230 pounds produced by a hybrid car. ●A conventional car produces 49 pounds of nitrogen oxide per year, compared with the 17 pounds produced by a hybrid car. ●A conventional car produces 670 grams of particulate matter per year, compared with the 240 grams produced by a hybrid car. ●A conventional car produces 29 pounds of hydrocarbons per year, compared with the 8 pounds produced by a hybrid car.Rolling Up Your Window Won’’t Help Exposure to some car pollutants may be much higher inside your car than outside. Commuters driving in rush hour get the highest exposure, often from pollutants emitted by vehicles ahead of them. You are basically driving in and through -- and contributing to -- a lethal cocktail of air pollution.Other Impacts on the Environment When you think of pollution from cars, the first thing that comes to mind is noxious fumes. But the ,problems don’’t stop with air pollution. The environmental consequences associated with cars are much wider.Water Pollution Runoff of oil, automotive fluids, and roadway chemicals are estimated at hundreds of thousands of tons per year, and are considered the leading source of impairment to rivers. In addition, hundreds of thousands of potential leaks from underground fuel storage tanks threaten groundwater, and improperly disposed of used motor oil ends up in waterways.Noise Pollution Noise from car traffic, and loud car stereos and alarms, has become so ubiquitous that we barely notice it anymore -- but it’’s taking its toll. Recent census data indicates that 1 in 8 American households suffer from bothersome noise from the street or traffic. Problems related to noise include hearing loss, stress, high blood pressure, sleep loss, distraction, and lost productivity, and a general reduction in the quality of life and opportunities for tranquility.Solid Waste Over 10 million automobiles are scrapped every year, creating approximately seven billion pounds of unrecycled scrap and waste every year. Approximately 800 million tires are stockpiled in dumps around the country, creating a serious fire hazard and an ongoing environmental hazard. Every stockpiled tire sheds rubber each year, spewing minute grains of rubber into the atmosphere and back down into the water supply and human lungs.Wildlife The Humane Society estimates that around a million animals die on U. S. roads every day.Agriculture Air and water pollution from vehicles compromises the growth, reproduction and over all health of plants, which are susceptible to disease, pests, and environmental stress. It reduces agricultural yields for many economically important crops, such as soybean, wheat, and cotton.The Built-up Environment During the last century, an area roughly equal to all the arable land in Ohio, Indiana and Pennsylvania was paved in the United States -- requiting maintenance costs of over $ 200 million a day and trapping us in large, sprawling and undesirable concrete jungles. Approximately one-third of an average city’’s land is devoted to roads and other car-related elements. Interstate highways cut through and divide countless neighborhoods, taking homes and destroying businesses. We add more and more roads, encouraging wider use of private cars and ever-increasing traffic congestion. Out of the seven pollutants mentioned in the first half of the article, hybrid cars produce fewer pollutants in at least five cases.

A. Y
B. N
C. NG

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甲企业自行研发一项专有技术,该项技术完成后用于企业管理,至2009年4月30日研究实际发生各项试验费用、材料费用等120万元,此时甲公司确定该项技术已经具有可行性并且能够为企业带来经济利益,2009年5月1日至10月5日甲公司又为开发该技术购买材料支付款项234万元,支付参与开发人员薪酬100万元,折旧费用66万元,2009年10月6日该项无形资产开发全部完成达到预定用途,对其采用直线法按5年摊销,预计无残值。 2010年年末经减值测试发现该资产减值75万元,假定减值后该无形资产的摊销方法、摊销年限及净残值均没有发生变化。2011年7月3日出售该无形资产时取得收入200万元,营业税税率为5%。 要求:根据上述资料,不考虑相关税费等其他因素的影响,回答下列问题。 出售该项无形资产时影响当期损益的金额为( )。

A. 5万元
B. -0.76万元
C. 0.76万元
D. -5万元

Copernicus took away our claim as humans to a special position at the centre of the Universe. Darwin forced us to take our place among the animals. Now the last refuges of mystery are being invaded as science begins to take apart human nature itself. Psychologists of every hue have been joined by neuroscientists, artificial intelligence experts, philosophers and economists in the rush to solve this last great problem. The scale and scope of activity is unprecedented. Never before have there been so many best-selling books on mind and brain from so many different thinkers. And no sooner has one proclaimed that a profound mystery of consciousness has been discovered than half a dozen others will counterclaim that the mystery has merely grown deeper. As the science of human nature advances, two old debates remain. The first comes in many shapes. Is our nature inbuilt or is it acquired Are genes or environment more important in shaping us Philosophers characterize the difference as being between nativists and empiricists. The second great debate has a profound religious dimension. Does free will re ally exist or are minds merely a reflection of the mechanical workings of the brain Hippocrates, who died in 377 BC, was one of the earliest to write that thoughts, feelings and perceptions were simply activities of the brain. But his appears to have been a lone voice in the Western world over the past 2,500 years, which placed the existence of free will, and its consequent choices between right and wrong, heaven and hell, at the heart of its dogma. The questions underlying these two great debates have more than merely academic appeal for the study of human nature is not only scientifically challenging, false insights from it can be extraordinarily dangerous and lead to immense suffering and death. While Hitler had no deep knowledge of genetic theory, he did operate under a belief of human nature, justifying unspeakable crimes. It is true that unscrupulous politicians will always take what they want from science to further their own ends and ideologies, but in the area of human nature, scientists have had a more direct responsibility for acts for which we should now feel collectively ashamed. According to the text, the problem that the scale of the study of human nature brought is.

A. that it is mysterious
B. insights lead to more questions and mystery
C. it is almost always used for the wrong purposes
D. there are too many competing theories

甲公司的财务经理在复核2010年度财务报表时,对以下交易或事项会计处理的正确性难以作出判断: (1)为减少交易性金融资产市场价格波动对公司利润的影响,2010年1月1日,甲公司将所持有乙公司股票从交易性金融资产重分类为长期股权投资,并将其作为会计政策变更采用追溯调整法进行会计处理。2010年1月1日,甲公司所持有乙公司股票共计300万股(占乙公司发行在外股份的0.1%),系2009年10月5日以每股10元的价格购入,支付价款3000万元,另支付相关交易费用9万元,对乙公司无控制、共同控制和重大影响。2009年12月31日,乙公司股票的市场价格为每股9元。 2010年12月31日,甲公司对持有的乙公司股票按照长期股权投资采用成本法进行了后续计量。2010年12月31日,乙公司股票的市场价格为每股8元。 (2)为减少投资性房地产公允价值变动对公司利润的影响,从2010年1月1日起,甲公司将出租厂房的后续计量由公允价值模式变更为成本模式,并将其作为会计政策变更采用追溯调整法进行会计处理。甲公司拥有的投资性房地产系一栋专门用于出租的厂房,于2007年12月31日建造完成达到预定可使用状态并用于出租,成本为6000万元。 2010年度,甲公司对出租厂房按照成本模式计提了折旧,并将其计入当期损益。在投资性房地产后续计量采用成本模式的情况下,甲公司对出租厂房采用年限平均法计提折旧,出租厂房自达到预定可使用状态的次月起计提折旧,预计使用25年,预计净残值为零。在投资性房地产后续计量采用公允价值模式的情况下,甲公司出租厂房各年年末的公允价值如下:2007年12月31日为6000万元;2008年12月31日为5600万元;2009年12月31日为5000万元;2010年12月31日为4500万元。 (3)甲公司于2008年1月1日向其200名管理人员每人授予10万份股票期权,这些职员从2008年1月1日起在该公司连续服务4年,即可每人以每股5元的价格购买10万股A公司股票。甲公司估计每份股票期权在授予日、2008年12月31日、2009年12月31日和2010年12月31日的公允价值分别为5元、4元、3元和2.5元。至2010年12月31日,没有管理人员离开公司,甲公司估计至行权日也不会有管理人员离开公司。2008年和2009年甲公司均按授予日的公允价值确认了管理费用和资本公积。 因每份股票期权的公允价值波动较大,甲公司根据2009年12月31日股票期权的公允价值追溯调整了2010年1月1日留存收益和资本公积的金额,2010年度按2010年12月31日的公允价值确认了当期管理费用和资本公积。 假定甲公司按净利润的10%提取法定盈余公积。 本题不考虑所得税及其他因素。 要求: 根据资料(1),判断甲公司2010年1月1日将持有乙公司股票重分类并进行追溯调整及后续处理是否正确,同时说明判断依据;如果甲公司的会计处理不正确,编制更正的会计分录。

As a general rule, it’s dangerous to travel in a (law) ______ country.

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