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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. Oklahoma’s bill on student data privacy has made a nationwide impact.

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甲公司拥有乙公司80%的有表决权股份,能够控制乙公司财务和经营决策。2014年6月1日,甲公司将本公司生产的一批产品出售给乙公司,售价为1600万元(不含增值税),成本为1000万元。至2014年12月31日,乙公司已对外售出该批存货的40%,当曰,剩余存货的可变现净值为500万元。甲公司、乙公司均采用资产负债表债务法核算其所得税,适用的所得税税率均为25%。不考虑其他因素,对上述交易进行抵销后,2014年12月.31日在合并财务报表层面因该业务应列示的递延所得税资产为( )万元。

A. 25
B. 95
C. 100
D. 115

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 changes made to FERPA suggest that now student data may be exposed to a wider circle.

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 possible reason for women’s lower death risk in case of less severe ACS

A. The blood supply decreased subsequently.
B. They usually had less severe blockages than men.
C. New treatment methods were adopted.
D. They are less likely to have diabetes or hypertension.

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.

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