题目内容

Protecting Student Privacy in the Data Age A. In Kentucky, parents, educators and policy makers can track how many students from a high school go to college, and once they are there, how many require remedial classes (补习班). Massachusetts is one of several states with an early warning indicator system, which notifies school officials when students appear to be at risk for dropping out of high school. And in Georgia, teachers can easily access years of test scores, class, grades and attendance rates for any student. B. Student data advocates argue that used correctly data, including student attendance, test scores and demographics (人口统计), can enrich education. Teachers can better personalize instruction for students, principals can view the academic records of students who move across school districts and parents can determine whether a child is on track for college, to name just a few examples. C. But that promise comes with threats to students’ privacy. Parents have expressed concerns that if teachers have easy access to students’ entire academic histories, they might write off those with poor records, or that student information might fall into the hands of sexual predators (侵害者). Those concerns have led to heated debates about how much data schools should be collecting, how it should be stored and who should have access to it. D. Over the past year, the Common Core State Standards have also triggered discussions about student data, although the standards do not call for the federal government to collect data. "There’s no denying that education technology has the potential to transform learning if it’s used wisely," said Joni Lupovitz, vice president of policy at Common Sense Media, which this fall launched a campaign to raise awareness about student privacy issues. "What we’re working to ensure is that as educators, parents and student embrace more and more education technology, (and) balance the equation by focusing on student privacy to help ensure that we’re creating an atmosphere where kids can learn and be engaged and thrive without putting their personal information at risk." Relying on a 1970s Law E. Until recently, most states weighing privacy questions relied on the federal Family Educational Rights and Privacy Act (FERPA), a 1974 law intended to protect student education records. But in recent years, the U.S. Department of Education has made regulatory changes to the law, creating many exceptions. For example, education records now may be shared with outside contractors, such as private companies that track grades or attendance on behalf of school systems. The changes have prompted some states to examine whether they should play a stronger role in protecting student data. F. Paige Kowalski, director of state policy and advocacy for the Data Quality Campaign, a nonprofit that advocates for the effective use of data to improve student achievement, said states are starting to realize they need more sophisticated and comprehensive policies, regulations and practices around student privacy, and that they can’t just rely on FERPA. G. "All states have privacy laws on the books, but a lot of them are old," Kowalski said. "A lot of them just don’t have modem policies that were written acknowledging that data is even at the state level, let alone stored electronically and because of technology is able to move." Kowalski added that states’ privacy policies might refer to outdated information practices, such as checking out paper documents, while failing to discuss modem needs like encryption (加密). H. Most school districts rely on cloud computing—meaning data are stored on servers that can be accessed through the Internet—for everything from cafeteria payments to attendance records. But a recent study by the Center on Law and Information Policy at Fordham Law School concluded that most cloud-based services are "poorly understood, nontransparent and weakly governed" by schools. Most school districts fail to inform parents that they are using cloud-based services, and many contracts with web-based vendors (供应商) fail to address privacy issues, the study found. Keeping Parents in the Dark I. The Electronic Privacy Information Center, a nonprofit research group in Washington, D.C., filed a lawsuit in February 2012 against the U.S. Department of Education challenging its FERPA changes, but a federal court dismissed the lawsuit for lack of standing. J. Khaliah Barnes, the center’s administrative law counsel, said many schools and states are doing a poor job of informing parents of the issues that can arise with technology. She said school districts should tell parents about the kinds of information they collect, to whom that information is disclosed and for what purposes. Parents should also have the right to opt out of disclosing certain types of information, she said, and should be informed how to access and change incorrect information. K. Barnes said schools are using new technology to collect information that goes far beyond attendance records and test scores. Schools have used palm scanners to help students speed through cafeteria lines, and GPS or microchip (微芯片) technology to tell schools when students get on the right school buses or arrive at school, for example. L. One state leading the conversation on student data privacy is Oklahoma, which in June adopted the Student Data Accessibility, Transparency and Accountability Act establishing roles for the collection and transfer of student data by the state. "It was designed as a system of safeguards to protect student privacy," said state representative David Brumbaugh, a Republican, who sponsored the legislation. "It stops the release of confidential (机密的) data to organizations outside of Oklahoma without written consent of parents or guardians." M. The law prohibits the state from releasing any student-level data without state approval, which means the education department can release only data that is aggregated and cannot be tied to any individual student. "To my knowledge, we’re the only state that doesn’t release student-level data," said Kim Richey, general counsel for the Oklahoma Department of Education. N. Brumbaugh said he’s heard from lawmakers around the country interested in proposing similar legislation for their states. The conservative American Legislative Exchange Council has also proposed model legislation similar to the Oklahoma bill. O. Other states also have taken action on student data privacy this year: In New York, where a handful of bills related to student data privacy have been introduced in the legislature, the Senate Education Committee held a series of public hearings (听证会) on topics including student privacy around a planned data collection system. Last week, state senator John Flanagan called for a one-year delay in the launch of the data collection system. The Long Island Republican urged lawmakers to strengthen protections for data on the statewide data portal (门户网站) and set civil and criminal penalties for violations. Georgia Governor Nathan Deal, a Republican, signed an executive order in May prohibiting the state from collecting or sharing personally identifiable data on students and prohibiting student data from being collected for the development of commercial products or services. In October, the Alabama State Board of Education adopted a new policy on student data that allows the state to share student data with the federal government only in aggregate. The policy also calls on school districts to adopt their own policies on the collection and sharing of student data. Republican Gov. Terry Branstad of Iowa signed an executive order in October reaffirming that student data should be collected in accordance with state and federal privacy laws and that only aggregate student data would be provided to the federal government. Some states’ laws or policies on privacy are based on past practices and thus can’t meet the present situations.

查看答案
更多问题

A recent study discovered that after surviving a heart attack, women have a slightly higher risk than men of dying in the next 30 days. The finding, researchers say, likely reflects the differences in the type of heart failure women experience, as well as the severity of the condition. (When the severity of the heart attack was taken into consideration, the mortality rates were more comparable between men and women.) The study examined medical records for more than 136,000 patients who had suffered from acute coronary syndromes (ACS急性冠状动脉综合症). They found that, in the month after first suffering ACS, the mortality rate among men was 5.3%, compared with 9.6% in women. Under the umbrella term ACS there are multiple conditions—including heart attack caused by either completely or partially blocked blood supply, and what doctors refer to as "unstable angina (心绞痛)," or when slowly decreasing blood and oxygen supply causes tightness in the chest, often a precursor (前兆) to the more severe types of heart attack. In this study, a heart attack caused by completely or nearly completely blocked blood supply was more likely to result in death after 30 days for women, compared with men. But for slightly less severe incidents, in which blood flow was partially or temporarily blocked, or in cases of unstable angina, women had lower mortality rates in the following 30 days than men did. The differences, which incorporate both sex and type of ACS, suggest to researchers that physicians should take gender into consideration when assessing patients, and deciding on the best course of treatment or prevention. Women, who in the study tended to be older than men when they suffered heart attack, were also more likely to have concurrent complications (并发症) such as diabetes (糖尿病) or hypertension (高血压). And whereas men were more likely to have narrowed coronary arteries (冠状动脉), which was less frequently the case among women. After a more severe incident, the fact that women had a greater risk for death suggested to doctors that it might be due to the subsequent reduction in blood flow. On the other hand, that they got along better than men after the less severe forms of ACS—partial blockage or unstable angina—was likely a result of the generally less severe blockages seen in women, as compared to men. Heart disease is the leading cause of death among both men and women, and though, overall women’s health outcomes continue to be slightly worse than men’s, they are improving. And, researchers hope, with more studies illuminating the way in which heart disease uniquely impacts women and men, new gender-specific treatment methods may be the way of the future. What is the main purpose of the study

A. To improve overall women’s health outcomes.
B. To call for ACS solutions based on gender differences.
C. To find the best course of treatment or prevention of ACS.
D. To decrease the mortality rate in 30 days after the heart attack.

Protecting Student Privacy in the Data Age A. In Kentucky, parents, educators and policy makers can track how many students from a high school go to college, and once they are there, how many require remedial classes (补习班). Massachusetts is one of several states with an early warning indicator system, which notifies school officials when students appear to be at risk for dropping out of high school. And in Georgia, teachers can easily access years of test scores, class, grades and attendance rates for any student. B. Student data advocates argue that used correctly data, including student attendance, test scores and demographics (人口统计), can enrich education. Teachers can better personalize instruction for students, principals can view the academic records of students who move across school districts and parents can determine whether a child is on track for college, to name just a few examples. C. But that promise comes with threats to students’ privacy. Parents have expressed concerns that if teachers have easy access to students’ entire academic histories, they might write off those with poor records, or that student information might fall into the hands of sexual predators (侵害者). Those concerns have led to heated debates about how much data schools should be collecting, how it should be stored and who should have access to it. D. Over the past year, the Common Core State Standards have also triggered discussions about student data, although the standards do not call for the federal government to collect data. "There’s no denying that education technology has the potential to transform learning if it’s used wisely," said Joni Lupovitz, vice president of policy at Common Sense Media, which this fall launched a campaign to raise awareness about student privacy issues. "What we’re working to ensure is that as educators, parents and student embrace more and more education technology, (and) balance the equation by focusing on student privacy to help ensure that we’re creating an atmosphere where kids can learn and be engaged and thrive without putting their personal information at risk." Relying on a 1970s Law E. Until recently, most states weighing privacy questions relied on the federal Family Educational Rights and Privacy Act (FERPA), a 1974 law intended to protect student education records. But in recent years, the U.S. Department of Education has made regulatory changes to the law, creating many exceptions. For example, education records now may be shared with outside contractors, such as private companies that track grades or attendance on behalf of school systems. The changes have prompted some states to examine whether they should play a stronger role in protecting student data. F. Paige Kowalski, director of state policy and advocacy for the Data Quality Campaign, a nonprofit that advocates for the effective use of data to improve student achievement, said states are starting to realize they need more sophisticated and comprehensive policies, regulations and practices around student privacy, and that they can’t just rely on FERPA. G. "All states have privacy laws on the books, but a lot of them are old," Kowalski said. "A lot of them just don’t have modem policies that were written acknowledging that data is even at the state level, let alone stored electronically and because of technology is able to move." Kowalski added that states’ privacy policies might refer to outdated information practices, such as checking out paper documents, while failing to discuss modem needs like encryption (加密). H. Most school districts rely on cloud computing—meaning data are stored on servers that can be accessed through the Internet—for everything from cafeteria payments to attendance records. But a recent study by the Center on Law and Information Policy at Fordham Law School concluded that most cloud-based services are "poorly understood, nontransparent and weakly governed" by schools. Most school districts fail to inform parents that they are using cloud-based services, and many contracts with web-based vendors (供应商) fail to address privacy issues, the study found. Keeping Parents in the Dark I. The Electronic Privacy Information Center, a nonprofit research group in Washington, D.C., filed a lawsuit in February 2012 against the U.S. Department of Education challenging its FERPA changes, but a federal court dismissed the lawsuit for lack of standing. J. Khaliah Barnes, the center’s administrative law counsel, said many schools and states are doing a poor job of informing parents of the issues that can arise with technology. She said school districts should tell parents about the kinds of information they collect, to whom that information is disclosed and for what purposes. Parents should also have the right to opt out of disclosing certain types of information, she said, and should be informed how to access and change incorrect information. K. Barnes said schools are using new technology to collect information that goes far beyond attendance records and test scores. Schools have used palm scanners to help students speed through cafeteria lines, and GPS or microchip (微芯片) technology to tell schools when students get on the right school buses or arrive at school, for example. L. One state leading the conversation on student data privacy is Oklahoma, which in June adopted the Student Data Accessibility, Transparency and Accountability Act establishing roles for the collection and transfer of student data by the state. "It was designed as a system of safeguards to protect student privacy," said state representative David Brumbaugh, a Republican, who sponsored the legislation. "It stops the release of confidential (机密的) data to organizations outside of Oklahoma without written consent of parents or guardians." M. The law prohibits the state from releasing any student-level data without state approval, which means the education department can release only data that is aggregated and cannot be tied to any individual student. "To my knowledge, we’re the only state that doesn’t release student-level data," said Kim Richey, general counsel for the Oklahoma Department of Education. N. Brumbaugh said he’s heard from lawmakers around the country interested in proposing similar legislation for their states. The conservative American Legislative Exchange Council has also proposed model legislation similar to the Oklahoma bill. O. Other states also have taken action on student data privacy this year: In New York, where a handful of bills related to student data privacy have been introduced in the legislature, the Senate Education Committee held a series of public hearings (听证会) on topics including student privacy around a planned data collection system. Last week, state senator John Flanagan called for a one-year delay in the launch of the data collection system. The Long Island Republican urged lawmakers to strengthen protections for data on the statewide data portal (门户网站) and set civil and criminal penalties for violations. Georgia Governor Nathan Deal, a Republican, signed an executive order in May prohibiting the state from collecting or sharing personally identifiable data on students and prohibiting student data from being collected for the development of commercial products or services. In October, the Alabama State Board of Education adopted a new policy on student data that allows the state to share student data with the federal government only in aggregate. The policy also calls on school districts to adopt their own policies on the collection and sharing of student data. Republican Gov. Terry Branstad of Iowa signed an executive order in October reaffirming that student data should be collected in accordance with state and federal privacy laws and that only aggregate student data would be provided to the federal government. The proper use of student data can improve the teaching since teachers can learn more about individual differences between students.

南海公司为增值税一般纳税企业,销售的产品为应纳增值税产品,增值税税率为17%,产品销售价格中不含增值税额。适用的所得税税率为25%。产品销售成本按经济业务逐笔结转。南海公司2007年发生如下经济业务: (1)向中华公司销售电子产品一批,销售价格20万元,产品成本12万元。产品已经发出,并开出增值税专用发票,已向银行办妥托收手续。 (2)委托环海公司销售电子产品一批,协议价格10万元,产品成本6万元。南海公司收到环海公司开来的销售清单,环海公司已将销售的该批电子产品售出80%。 (3)收到环海公司按售价10%扣除手续费后的金额存入f银行。 (4)采用交款提货方式向永昌公司销售数码产品一批,售价20000元,产品成本11250元,收到的款项已存入银行。 (5)收到中华公司电子产品退货30件。该退货为南海公司2006年售出,售出时每件销售价200元,单位成本175元,该货款当时已如数收存银行。甲公司用银行存款支付退货款项,退回的电子产品验收入库,并按规定开出红字增值税专用发票(该项退货不属于资产负债表日后事项)。 (6)计提交易性金融资产利息5000元,该交易性金融资产为分期付息的企业债券。 (7)计提已完工工程项目的长期借款利息6000元;用银行存款支付发生的管理费用5000元,销售费用2000元。 (8)用银行存款支付非公益救济性捐款支出1万元。 要求:根据上述资料,回答下列问题: (1)编制甲公司有关经济业务的会计分录(除“应交税费”科目外,其余科目可不写明细科目,答案中的金额单位用万元表示)。 (2)计算本期税前会计利润和本期应交所得税。 (3)编制公司2007年度的利润表。 利润表 编制单位:南海公司 2007年 单位:万元 项目 本期金额 一、主营业务收入 减:主营业务成本 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 加:公允价值变动收益(损失以“—”号填列) 投资收益(损失以“—”号填列) 二、营业利润(亏损以“—”号填列) 加:营业外收入 减:营业外支出 三、利润总额(亏损以“—”号填列) 减:所得税费用 四、净利涧(净损失以“—”号填列)

A recent study discovered that after surviving a heart attack, women have a slightly higher risk than men of dying in the next 30 days. The finding, researchers say, likely reflects the differences in the type of heart failure women experience, as well as the severity of the condition. (When the severity of the heart attack was taken into consideration, the mortality rates were more comparable between men and women.) The study examined medical records for more than 136,000 patients who had suffered from acute coronary syndromes (ACS急性冠状动脉综合症). They found that, in the month after first suffering ACS, the mortality rate among men was 5.3%, compared with 9.6% in women. Under the umbrella term ACS there are multiple conditions—including heart attack caused by either completely or partially blocked blood supply, and what doctors refer to as "unstable angina (心绞痛)," or when slowly decreasing blood and oxygen supply causes tightness in the chest, often a precursor (前兆) to the more severe types of heart attack. In this study, a heart attack caused by completely or nearly completely blocked blood supply was more likely to result in death after 30 days for women, compared with men. But for slightly less severe incidents, in which blood flow was partially or temporarily blocked, or in cases of unstable angina, women had lower mortality rates in the following 30 days than men did. The differences, which incorporate both sex and type of ACS, suggest to researchers that physicians should take gender into consideration when assessing patients, and deciding on the best course of treatment or prevention. Women, who in the study tended to be older than men when they suffered heart attack, were also more likely to have concurrent complications (并发症) such as diabetes (糖尿病) or hypertension (高血压). And whereas men were more likely to have narrowed coronary arteries (冠状动脉), which was less frequently the case among women. After a more severe incident, the fact that women had a greater risk for death suggested to doctors that it might be due to the subsequent reduction in blood flow. On the other hand, that they got along better than men after the less severe forms of ACS—partial blockage or unstable angina—was likely a result of the generally less severe blockages seen in women, as compared to men. Heart disease is the leading cause of death among both men and women, and though, overall women’s health outcomes continue to be slightly worse than men’s, they are improving. And, researchers hope, with more studies illuminating the way in which heart disease uniquely impacts women and men, new gender-specific treatment methods may be the way of the future. Among these ACS patients, women were more likely to ______.

A. have more severe forms of ACS
B. be younger than men
C. have other diseases
D. have narrowed coronary arteries

答案查题题库