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Taking a Nap During the Day Medical experts say most Americans do not get (51) sleep. They say more Americans need to rest for a short period in the middle of the day. They are advising people to sleep lightly before (52) with other activities. One study earlier this year found that persons who sleep for a few minutes during the day were less (53) to die of disease. The study followed more than 2,300 Greek adults (54) about six years. Adult who rested for half an hour (55) three times a week had a 37 percent lower risk of dying from heart disease than those who did not nap. Study organizers said the strongest evidence was in working men. They said naps might improve (56) by mitigating tension caused by work. Some European and Latin American businesses have supported the (57) of napping for many years. They urge people to (58) work, go home and have a nap before returning. In the United States, some companies let workers rest briefly in their offices. They believe this reduces in their offices. They believe this reduces (59) and accidents, and (60) increases the amount of work a person can do. Sleep experts say it is likely that people make more mistakes at work than at other times. They say people should not carry out important duties when they feel (61) . And they say the best thing to do is to take a nap. About twenty minutes of rest is (62) you need. Experts say this provides extra energy and can increase your effectiveness (63) the end of the day. But experts warn that a nap (64) last no more than twenty to thirty minutes. A longer nap will put the body into deep sleep and waking up will be (65) .
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Irish Dolphins may Have a Unique Dialect Irish scientists monitoring dolphins living in a river estuary in the southwest of the country believe they may have developed a unique dialect to communicate with each other. The Shannon Dolphin and Wildlife Foundation (SDWF) has been studying a group of up to 120 bottle-nose dolphins in the River Shannon using vocalizations collected on a computer in a cow shed near the River Shannon. As part of a research project, student Ronan Hickey digitized and analyzed a total of 1,882 whistles from the Irish dolphins and those from the Welsh dolphins on a computer and separated them into six fundamental whistle types and 32 different categories. Of the categories, he found most were used by both sets of dolphins but eight were only heard from the Irish dolphins. "We are building up a catalogue of the different whistle types they use and trying to associate them with behavior like foraging, resting, socializing and the communications of groups with calves," project leader Simon Berrow said. "Essentially we are building up what is like a dictionary of words they use or sounds they make." Berrow, a marine biologist, said the dolphins’ clicks are used to find their way around and locate prey. The whistles are communications. "They do a whole range of other sounds like barks, groans and a kind of gunshot," he said. "The gunshot is an intense pulse of sound. Sperm whales use it to stun their prey." "When I first heard it I was surprised as I thought sperm whales were the only species who used it. We can speculate the dolphins are using it for the same reason as the sperm whales," Berrow said. References in local legend indicate there have been dolphins in the Shannon estuary for generations and they may even have been resident there as far back as the 6th century. They are regularly seen by passengers on the Shannon ferry and an estimated 25,000 tourists every year take special sightseeing tours on local boats to visit them. Ronan Hickey analyzed almost 2000 different dialects of the bottle-nose dolphins.
假设窗体中已经有了一个驱动器列表框Drivel和一个目录列表框Dirl，如图20-10所示。当改变了驱动器列表框中的驱动器时，希望在目录列表框中显示相应驱动器的目录结构，可在Drive1_Change事件中输入语句 【7】 。
CT Scans and Lung Cancer Small or slow-growing nodules (小结节) discovered on a lung scan are unlikely to develop into tumors over the next two years, researchers reported on Wednesday. The findings reported in the New England Journal of Medicine, could help doctors decide when to do more aggressive testing for lung cancer. They could also help patients avoid unnecessarily aggressive and potentially harmful testing when lesions (损伤) found. Lung cancer, the biggest cancer killer in the United States and globally, is often not diagnosed until it has spread. It kills 159,000 people a year in the United States alone. The work is part of a larger effort to develop guidelines to help doctors decide what to do when such growths, often discovered by accident, appear in a scan. High-tech X-rays called CT scans can detect tumors-but they see all sorts of other blobs (模糊的一团) that are not tumors, and often the only way to tell the difference is to take a biopsy (活检), a dangerous procedure. At the moment, routine lung cancer screening is considered impractical because of its high cost and because too many healthy people are called back for further testing. Good guideline could help make lung cancer screening practical, Dr. Rob van Kiaveren of the Erasmus Medical Center in Rotterdam, the Netherlands, who led the new study, said in a telephone interview. The team looked at 7, 557 people at high risk for lung cancer because they were current and former smokers. All received multidetector (多层螺旋) CT scans that measured the size of any suspicious-looking modules. Volunteers who had nodules over 9.7 mm in width, or had growth of 4.6 mm that grew fast enough to more than double in volume every 400 days, were sent for further testing. Of the 196 people who fell into that category, 70 were found to have lung cancer, 10 additional cases were found years later. But of the 7, 361 who tested negative during screening only 20 lung cancer cases later developed. In a second round of screening done one year after the first, 1.8 percent were sent to the doctor because they had a nodule that was large or fast-growing. More than half turned out to have lung cancer. The result means that if the screening test says you don’t have lung cancer, you probably don’t, the researcher said. "The chances of finding lung cancer one and two years after a negative first-round test were 1 in 1,000 and 3 in 1,000 respectively, "they concluded. Which is probably NOT true of lung cancer
某中外合资工业制造公司，为增值税一般纳税人，2000年1月开业。2007年适用税率为15%，2008年为减半征收的第二年，企业有关生产、经营资料如下： (1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元； (2)发生产品销售成本1100万元；发生销售费用430万元； (3)发生财务费用220万元，其中：1月1日以集资方式筹集生产性资金300万元，期限1年，支付利息费用30万元(同期银行贷款年利率6%)；4月1日向银行借款500万元用于建造厂房，借款期限1年，当年向银行支付了3个季度的借款利息22.5万元，该厂房于10月31日完工结算并投入使用，企业全部记入了财务费用； (4)发生管理费用260万元，其中含业务招待费130万元、母公司为其提供管理咨询服务，开具发票，企业支付管理咨询费60万元； (5)“营业外支出”账户记载金额44万元。其中：合同违约金4万元；通过民政局对南方灾区的重建捐赠自产产品一批，账面成本40万元(当期同类货物不含税销售价格为56万元)； (6)本年12月购入一套环境保护专用设备自用，取得增值税专用发票300万元，增值税款51万元(增值税不符合退税条件)； (7)当年支付残疾人工资为34万元，已按实际发生额计入当期成本费用。 其他相关资料：购买的环保专用设备符合国家相关抵免税政策。 根据上述资料和税法有关规定，回答下列问题： 计算2008年企业所得税前准予扣除的财务费用为( )万元。
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