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Concrete is probably used more widely than any other substance except water, yet it remains largely unappreciated. "Some people view the 20th century as the atomic age, the space age, the computer age — but an argument can be made that it was the concrete age, " says cement specialist Hendrik Van Oss. "It"s a miracle material." Indeed, more than a ton of concrete is produced each year for every man, woman and child on Earth. Yet concrete is generally ignored outside the engineering world, a victim of its own ubiquity and the industry"s conservative pace of development. Now, thanks to environmental pressures and entrepreneurial innovation, a new generation of concretes is emerging. This high-tech assortment of concrete confections promises to be stronger, lighter, and more environmentally friendly than ever before. Concrete is also a climate-change villain. It is made by mixing water with an aggregate, such as sand or gravel, and cement. Cement is usually made by heating limestone and clay to over 2, 500 degrees F. The resulting chemical reaction, along with fuel burned to heat the kiln, produces between 7% and 10% of global carbon-dioxide emissions. "When we have to repeatedly regenerate these materials because they"re not durable, we release more emissions, " says Victor Li who has created a kind of concrete suffused by synthetic fibers that make it stronger, more durable, and able to bend like a metal. Li"s creation does not require reinforcement, a property shared by other concretes that use chemical additives. Using less water makes concrete stronger, but until the development of plasticizers, it also made concrete sticky, dry, and hard to handle, says Christian Meyer, a civil engineering professor at Columbia University. Making stronger concretes, says Li, allows less to be used, reducing waste and giving architects more freedom. "You can have such futuristic designs if you don"t have to put rebar in there, or structural beams, " says Van Oss. A more directly "green" concrete has been developed by the Australian company TecEco. They add magnesium to their cement, forming a porous concrete that actually scrubs carbon dioxide from the air. While experts agree that these new concretes will someday be widely used, the timetable is uncertain. Concrete companies are responsive to environmental concerns and are always looking to stretch the utility of their product, but the construction industry is slow to change. "When you start monkeying around with materials, the governing bodies, the building departments, are very cautious before they let you use an unproven material," Meyer says. In the next few decades, says Van Oss, building codes will change, opening the way for innovative materials. But while new concretes may be stronger and more durable, they are also more expensive — and whether the tendency of developers and the public to focus on short-term rather than long-term costs will also change is another matter. By saying "a victim of its own ubiquity and the industry"s conservative pace of development"(Line 5-6, Para. 1) , the author means that
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甲公司、乙公司2×13年度和2×14年度的有关交易或事项如下： (1)2×13年6月12日，经乙公司股东会同意，甲公司与乙公司的股东丙公司签订股权转让协议。有关资料如下： ①以经有资质的评估公司评估后的2×13年6月20日乙公司净资产的评估价值为基础，甲公司以3800万元的价格取得乙公司15%的股权。 ②该协议于6月26日分别经甲公司、丙公司股东会批准。7月1日，甲公司向丙公司支付了全部价款，并于当日办理了乙公司的股权变更手续。 ③甲公司取得乙公司15%股权后，要求乙公司对其董事会进行改选。2×13年7月1日，甲公司向乙公司董事会派出一名董事。 ④2×13年7月1日，乙公司可辨认净资产公允价值为22000万元，除下列资产外，其他可辨认资产、负债的公允价值与其账面价值相同： 相关资产情况表 单位：万元项目历史成本原预计使用年限公允价值预计尚可使用年限固定资产20001032008无形资产1200618005至甲公司取得投资时，乙公司上述固定资产已使用2年，无形资产已使用1年。乙公司对固定资产采用年限平均法计提折旧，对无形资产采用直线法摊销，预计净残值均为零。 (2)2×13年7至12月，乙公司实现净利润1200万元。除所实现净利润外，乙公司于2×13年8月购入某公司股票作为可供出售金融资产，实际成本为650万元，至2×13年12月31日尚未出售，公允价值为950万元，乙公司无其他所有者权益变动。 2×14年1至6月，乙公司实现净利润1600万元，上年年末持有的可供出售金融资产至6月30日未予出售，公允价值为910万元。 (3)2×14年5月10日，经乙公司股东会同意，甲公司与乙公司的股东丁公司签订协议，购买丁公司持有的乙公司40%股权。2×14年5月28日，该协议分别经甲公司、丁公司股东会批准。相关资料如下： ①甲公司以一宗土地使用权和一项交易性金融资产作为对价。2×14年7月1日，甲公司和丁公司办理完成了土地使用权的变更手续和交易性金融资产的变更登记手续。上述资产在2×14年7月1日的账面价值及公允价值如下(单位：万元)： 项目历史成本累计摊销减值准备公允价值土地使用权80001000013000项目成本累计已确认公允价值变动收益公允价值交易性金融资产8002001200 ②2×14年7月1日，甲公司对乙公司董事会进行改组。乙公司改组后董事会由9名董事组成，其中甲公司派出5名。乙公司章程规定，其财务和经营决策由董事会半数以上(含半数)成员通过即可付诸实施。2×14年7月1日，甲公司持有乙公司15%股权的公允价值为5000万元。 (4)其他有关资料： ①本题不考虑所得税及其他税费影响，假定甲公司与丙、丁公司均不存在关联方关系。 ②在甲公司取得对乙公司投资后，乙公司未曾分派现金股利。 ③甲、乙公司均以公历年度作为会计年度，采用相同的会计政策且保持不变。 ④本题中甲、乙公司均按年度净利润的10%提取法定盈余公积，不提取任意盈余公积。 要求： 根据资料(3)所述的交易或事项，编制甲公司取得乙公司40%长期股权投资时的相关会计分录，并计算甲公司对乙公司追加投资后2×14年7月1日个别财务报表中的账面价值。
Charles Darwin wed his cousin Emma and spawned 10 children, including four brilliant scientists. Albert Einstein"s second wife Elsa was his first cousin. Queen Victoria said "I do" to hers. So have millions worldwide. In parts of Saudi Arabia, 39% of all marriages are between first cousins. In the U. S., though, the practice bears a stigma of inbreeding just this side of incest. The taboo is not only social but legislative; 24 states ban the marriage of first cousins: five others allow it only if the couple is unable to bear children. A major reason for this ban is the belief that kids of first cousins are tragically susceptible to serious congenital illnesses. That view may have to change. A comprehensive study published recently in the Journal of Genetic Counseling indicates such children run an only slightly higher risk of significant genetic disorders like congenital heart defects — about two percentage points above the average 3% to 4%. Says the study"s lead author, Robin Bennett, president-elect of the National Society of Genetic Counselors, which funded the study: "Aside from a thorough medical family history, there is no need to offer any genetic testing on the basis of coasanguinity alone. " Publication of the study will do more than tweak public awareness; it will enlighten doctors who have urged cousin couples not to have children. "Just this week, " says Bennett, "I saw a 23-year-old woman who had had a tubal ligation because her parents were cousins and her doctor told her she shouldn"t have children. " The American proscription against cousin marriages grew in the 19th century as wilderness settlers tried to distinguish themselves from the "savage" Indians, says Martin, author of the book Forbidden Relatives: The American Myth of Cousin Marriage. " The truth is that Europeans were marrying their cousins and Native Americans were not. " And doesn"t God have stern words on the subject Christie Smith, 37, a Nevada writer, says she felt guilty when she fell in love with her first cousin"s son Mark. "I was trying so hard to convince myself not to have these feelings, " she recalls, "that I went to the Bible looking for confirmation that it was wrong. And what I found was the exact opposite: support for cousin marriages. " The patriarch Jacob married two of his first cousins, Rachel and Leah. Smith married Mark in 1999. The medical ban is lifted; the social stain may take longer to disappear. It can be inferred from the last paragraph that
In 1999, the price of oil hovered around $ 16 a barrel. By 2008, it had【C1】______the $ 100 a barrel mark. The reasons for the surge【C2】______from the dramatic growth of the economies of China and India to widespread【C3】______in oil-producing regions, including Iraq and Nigeria"s delta region. Triple-digit oil prices have【C4】______the economic and political map of the world, 【C5】______some old notions of power. Oil-rich nations are enjoying historic gains and opportunities, 【C6】______major importers — including China and India, home to a third of the world"s population —【C7】______rising economic and social costs. Managing this new order is fast becoming a central【C8】______of global politics. Countries that need oil are clawing at each other to【C9】______scarce supplies, and are willing to deal with any government, 【C10】______how unpleasant, to do it. In many poor nations with oil, the profits are being, lost to corruption, 【C11】______these countries of their best hope for development. And oil is fueling enormous investment funds run by foreign governments, 【C12】______some in the west see as a new threat. Countries like Russia, Venezuela and Iran are well supplied with rising oil【C13】______a change reflected in newly aggressive foreign policies. But some unexpected countries are reaping benefits, 【C14】______costs, from higher prices. Consider Germany. 【C15】______it imports virtually all its oil, it has prospered from extensive trade with a booming Russia and the Middle East. German exports to Russia【C16】______128 percent from 2001 to 2006. In the United States, as already high gas prices rose【C17】______higher in the spring of 2008, the issue cropped up in the presidential campaign, with Senators McCain and Obama【C18】______for a federal gas tax holiday during the peak summer driving months. And driving habits began to【C19】______as sales of small cars jumped and mass transport systems【C20】______the country reported a sharp increase in riders. 【C1】
Concrete is probably used more widely than any other substance except water, yet it remains largely unappreciated. "Some people view the 20th century as the atomic age, the space age, the computer age — but an argument can be made that it was the concrete age, " says cement specialist Hendrik Van Oss. "It"s a miracle material." Indeed, more than a ton of concrete is produced each year for every man, woman and child on Earth. Yet concrete is generally ignored outside the engineering world, a victim of its own ubiquity and the industry"s conservative pace of development. Now, thanks to environmental pressures and entrepreneurial innovation, a new generation of concretes is emerging. This high-tech assortment of concrete confections promises to be stronger, lighter, and more environmentally friendly than ever before. Concrete is also a climate-change villain. It is made by mixing water with an aggregate, such as sand or gravel, and cement. Cement is usually made by heating limestone and clay to over 2, 500 degrees F. The resulting chemical reaction, along with fuel burned to heat the kiln, produces between 7% and 10% of global carbon-dioxide emissions. "When we have to repeatedly regenerate these materials because they"re not durable, we release more emissions, " says Victor Li who has created a kind of concrete suffused by synthetic fibers that make it stronger, more durable, and able to bend like a metal. Li"s creation does not require reinforcement, a property shared by other concretes that use chemical additives. Using less water makes concrete stronger, but until the development of plasticizers, it also made concrete sticky, dry, and hard to handle, says Christian Meyer, a civil engineering professor at Columbia University. Making stronger concretes, says Li, allows less to be used, reducing waste and giving architects more freedom. "You can have such futuristic designs if you don"t have to put rebar in there, or structural beams, " says Van Oss. A more directly "green" concrete has been developed by the Australian company TecEco. They add magnesium to their cement, forming a porous concrete that actually scrubs carbon dioxide from the air. While experts agree that these new concretes will someday be widely used, the timetable is uncertain. Concrete companies are responsive to environmental concerns and are always looking to stretch the utility of their product, but the construction industry is slow to change. "When you start monkeying around with materials, the governing bodies, the building departments, are very cautious before they let you use an unproven material," Meyer says. In the next few decades, says Van Oss, building codes will change, opening the way for innovative materials. But while new concretes may be stronger and more durable, they are also more expensive — and whether the tendency of developers and the public to focus on short-term rather than long-term costs will also change is another matter. By saying "it was the concrete age"(Line 3, Para. 1), Van Oss means that
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