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在TCP/IP协议簇中， (60) 属于网络接口层， (61) 属于传输层。
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简述库存管理的主要衡量目标。
In 1993, a mall security camera captured a shaky image of two 10-year-old boys leading a much smaller boy out of a Liverpool, England, shopping center. The boys lured James Bulger away from his mother, who was shopping, and led him on a long walk across town. The excursion ended at a railroad track. There, inexplicably, the older boys tortured the toddler, kicking him, smearing paint on his face and pummeling him to death with bricks before leaving him on the track to be dismembered by a train. The boys, Jon Venables and Robert Thompson, then went off to watch cartoon. Today the boys are 18-year-old men, and after spending eight years in juvenile facilities, they have been deemed fit for release--probably this spring. The dilemma now confronting the English justice system is how to reintegrate the notorious duo into a society that remains horrified by their crimes and skeptical about their rehabilitation. Last week Judge Elizabeth Butler-Sloss decided the young men were in so much danger that they needed an unprecedented shield to protect them upon release. For the rest of their lives, Venables and Thompson will have a right to anonymity. All English media outlets are banned from publishing any information about their whereabouts or the new identities the government will help them establish. Photos of the two or even details about their current looks are also prohibited. In the U. S. , which is harder on juvenile criminals than England, such a ruling seems inconceivable. "We’re clearly the most punitive in the industrialized world," says Laurence Steinberg, a Temple University professor who studies juvenile justice. Over the past decade, the trend in the U. S. has been to allow publication of ever more information about underage offenders. U. S. courts also give more weight to press freedom than English courts, which, for example, ban all video cameras. But even for Britain, the order is extraordinary. The victim’s family is enraged, as are the ever-eager British tabloids. "What right have they got to be given special protection as adults." asks Bulger’s mother Denise Fergus. Newspaper editorials have insisted that citizens have a right to know if Venables or Thompson move in next door. Says Conservative Member of Parliament Humfrey Malins: "It almost leaves you with the feeling that the nastier the crime, the greater the chance for a passport to a completely new life.\ From the passage we can infer that a U. S. counterpart of Venables or Thompson would ______.
甲公司2011年度发生的有关交易或事项如下： (1)2011年1月1日甲公司从其母公司处购入乙公司90%的股权，实际支付价款6000万元。合并日，乙公司净资产的账面价值为7000万元，公允价值为8000万元。甲公司取得乙公司90%股权后，能够对乙公司的财务和经营政策实施控制。2011年乙公司实现净利润1000万元，分派现金股利200万元。 (2)2011年3月1日甲公司以发行500万股、每股面值为1元、每股市场价格为12元的本公司普通股作为对价取得丙公司25%的股权，发行过程中支付券商的佣金及手续费30万元。甲公司取得丙公司25%股权后，能够对丙公司的财务和经营政策施加重大影响。2011年3月1日丙公司可辨认净资产公允价值与账面价值均为25000万元，2011年丙公司实现净利润1200万元，其中1至2月份实现净利润为160万元。丙公司于2011年11月10日向甲公司销售一批存货，售价为600万元，成本为400万元，至2011年12月31日，甲公司已将上述商品出售80%。 (3)2011年1月1日甲公司发行分期付息、到期还本的公司债券100万张，扣除发行手续费50万元后，实际取得价款9567万元。该债券每张面值为100元，期限为5年，票面年利率为4%，实际年利率为5%，每年12月31日计提利息并支付。 (4)2011年1月1日甲公司购入丁公司同日发行的分期付息、到期还本的公司债券50万张，实际支付价款4747万元，另支付手续费30万元。丁公司债券每张面值为100元，期限为5年，票面年利率为3%，实际年利率为4%，每年12月31日计提利息并支付。甲公司不准备将持有的丁公司债券分类为以公允价值计量且其变动计入当期损益的金融资产，也尚未确定是否长期持有。2011年12月31日该金融资产公允价值为4828.08万元。 要求： (1)根据资料(1)，判断企业合并类型，并说明理由。编制甲公司2011年个别报表对乙公司投资有关的会计分录。 (2)根据资料(2)，判断长期股权投资后续计量方法，并说明理由。编制甲公司2011年对丙公司投资有关的会计分录。 (3)根据资料(3)，编制甲公司2011年与发行债券有关的会计分录。 (4)根据资料(4)，判断购入丁公司债券应划分金融资产的类别，并说明理由。编制甲公司2011年对丁公司投资有关的会计分录。 (答案中的金额单位用万元表示)
电子商务的一般框架分为四个层次和两个支柱。四个层次自底向上依次是：网络层、 (27) 、报文和信息传播层和贸易服务层；两个支柱是 (28) 和相关技术标准。
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