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TEXT C No company likes to be told it is contributing to the moral decline of nation. "Is this what you intended to accomplish with your careers" Senator Robert Dole asked Time Warner executives last week. "You have sold your souls, but must you corrupt our nation and threaten our children as well" At Time Warner, however, such questions are simply the latest manifestation of the soul searching that has involved the company ever since the company was born in 1990. It a self-examination that has, at various times, involved issues of responsibility, creative freedom and the corporate bottom line. At the core of this debate is chairman Gerald Levin, 56, who took over for the late Steve Ross in 1992. On the financial front, Levin is under pressure to raise the stock price and reduce the company’s mountainous debt, which will increase to ＄17.3 billion after two new cable deals close. He has promised to sell off some of the property and restructure the company, but investors are waiting impatiently. The flap over rap is not making life any easier for him. Levin has consistently defended the company’s rap music on the grounds of expression. In 1992, when Time Warner was under fire for releasing Ice T’s violent rap song Cop Killer, Levin described rap as a lawful expression of street culture, which deserves an outlet. "The test of any democratic society," he wrote in a Wall Street Journal column, "lies not in how well it can control expression but in whether it gives freedom of thought and expression the widest possible latitude, however disputable or irritating the results may sometimes be. We won’t retreat in the face of any threats." Levin would not comment on the debate last week, but there were signs that the chairman was backing off his hard-line stand, at least to some extent. During the discussion of rock singing verses at last month’s stockholders’ meeting, Levin asserted that "music is not the cause of society ills" and even cited his son, a teacher in the Bronx, New York, who uses rap to communicate with students. But he talked as well about the "balanced struggle" between creative freedom and social responsibility, and he announced that the company would launch a drive to develop standards for distribution and labeling of potentially objectionable music. The 15-member Time Warner beard is generally supportive of Levin and his corporate strategy. But insiders say several of them have shown their concerns in this matter. "Some of us have known for many, many years that the freedoms under the First Amendment are not totally unlimited," says Lute. "I think it is perhaps the case that some people associated with the company have only recently come to realize this." (458 words) According to the passage, which of the following is TRUE
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TEXT D The Roslin Institute announced last week that it had applied to patent the method by which its scientists had cloned Dolly the sheep. The patent, if granted, would apply to "nuclear transfer technology" in both human and animal cells. One point of the patent is to help fund research into cures for diseases such as Parkinson’s, Alzheimer’s, cancer and heart failure. Its other aim is to make some money. Last May, the Roslin Institute was taken over by Geron, an American biotech company. Geron has committed ＄32.5 million to research at the Roslin. It wants to get its money back. Two scientists from Stanford who developed the use of restriction enzymes, one of the fundamental techniques in biotechnology, made about pounds 80 million out of it in the 17 years before the patent expired. So you can see why Geron-Roslin is so keen to get its patent. There’s nothing wrong with that. Without the prospect of a return at the end of investment, no one would ever lend money to anyone involved in bio-medical research—and given the huge sums now required to develop a new drug, or a new diagnostic test for some medical condition, that would mean there wouldn’t be any research. It is wonderful when people give money to worthwhile causes with no hope of personal gain. But appealing to altruism simply won’t raise the billions required to develop and market drugs and therapies that rely on biotechnology. For that, you have to appeal to investors’ self-interest—which is why the bulk of medical research is funded not by charities or even tax-payers but by private companies and individuals. The fact that biotech research depends on patents generates profound hostility. The opposition to the patenting of genetic sequences, cells, tissues and clones—critics call it "the privatization of nature"—takes many forms, from a Luddite desire to stop scientific research to a genuine, if mistaken, conviction that common ownership is always morally preferable to private property. But all of the objections have a single root. the sense that it must be wrong to make money out of the constituents of the human body. They cannot be "owned" by any individual, because they belong to everyone. There cannot be "property in people". That is a profound mistake. The truth is rather the opposite: there is only property in things because there is property in people. People own their own bodies, and that ownership is the basis of their property rights (and most other individual rights, come to that). The problem with the law as it stands is that it doesn’t sufficiently recognize an individual’s property rights over his or her own body, and his or her entitlement to make money out of it. The outcome of a lawsuit in the US nearly 10 years ago defined the de facto rules governing the ownership of human tissues, and the financial exploitation of the discoveries that derive from them. In Moorev the Regents of UCLA the issue was whether an individual was entitled to a share of the profits that a biotech company made from developing drugs or treatments derived from cells that came from his body. Dr David Golde had discovered that John Moore, one of his patients, had a pancreas whose cells had some unusual properties that might be helpful in treating a form of cancer. In his laboratory, Golde developed what his called a "cell line" from Moore’s cells and patented it. When Moore found out, he sued Dr Golde for a share of whatever profits the cell line generated. Mr. Moore lost. The court said he had no right to any of those profits, because he did not own the cells removed from his body. Moreover, the court held that since "research on human cells plays a critical role in medical research", granting property rights to the patient from whom the cells came threatened to "hinder research by restricting access to the raw materials". In essence, that decision said that biotech companies could own and make money out of human cells and tissue—but the person from whom that tissue or cells came could not. The logic behind that decision is bizarre. No one except the most unreconstructed communist disputes that I own my own body. Indeed, it is only because I own my body that I can come to own anything else independent of it, mixing my labor with something being the most fundamental means by which I can come to own it. If cells from Mr. Moore’s body are his property, how can anyone else come to own them—unless he sells or gives those cells to them (778 words) The main purpose for applying the patent is to ______.
阅读下列FORTRAN程序： INTEGER X(3，3) DATA X/1，2，3，4，5，6，7，8，9/ WRITE(*，*)S(X，3，2) END FUNCTION S(A，N，M) INTEGER A(N，N)，S S=1 DO 10 K=1，N 10 S=S*A(M，K) END 运行以上程序后，其输出结果为( )。
[A] Dr Daniel Stanley, an oceanographer, has found volcanic shards in Egypt that he believes are linked to the explosion. Computer simulations by Mike Rampino, a climate modeler from New York University, show that the resulting ash cloud could have plunged the area into darkness, as well as generating lightning and hail, two of the 10 plagues.[B] The cloud could have also reduced the rainfall, causing a drought. If the Nile had then been poisoned by the effects of the eruption, pollution could have turned it red, as happened in a recent environmental disaster in America. The same pollution could have driven millions of frogs on to the land, the second plague. On land the frogs would die, removing the only obstacle to an explosion of flies and lice--the third and fourth plagues. The flies could have transmitted fatal diseases to cattle (the fifth plague) and boils and blisters to humans (the sixth plague).[C] Moses, which will be broadcast in December 2002, will suggest that much of the Bible story can be explained by a single natural disaster, a huge volcanic eruption on the Greek island of Santorini in the 16th century BC.[D] The hour-long documentary argues that even the story of the parting of the Red Sea, which allowed Moses to lead the Hebrews to safety while the pursuing Egyptian army was drowned, may have its origins in the eruption. It repeats the theory that "Red Sea" is a mistranslation of the Sea of Reeds, a much shallower swamp.[E] The programme tells the story of how Moses led the Hebrews out of Egypt after a series of plagues had devastated the country. But it also uses new scientific research to argue that many of the events surrounding the exodus could have been triggered by the eruption, which would have been a thousand times more powerful than a nuclear bomb.[F] Computer simulations show that the Santorini eruption could have triggered a 600ft-high tidal wave, traveling at about 400 miles an hour, which would have been 6ft high and a hundred miles long when it reached the Egyptian delta. Such an event would have been remembered for generations, and may have provided the inspiration for the story.[G] Fresh evidence that the Biblical plagues and the parting of the Red Sea were natural events rather than myths or miracles is to be presented in a new BBC documentary.Order: 45
案例分析题某市轿车生产企业为增值税一般纳税人，2009年经营情况如下：(1)对外销售A型小轿车10000辆，每辆含税售价17．55万元，共计取得含税金额175500万元；支付销售过程中的保险费和装卸费439万元；(2)销售A型小轿车40辆给本公司职工，以成本价核算取得不含税销售金额400万元；该公司新设计生产B型小轿车5辆，每辆成本价12万元，捐赠给市政府，市场上B型小轿车不含税销售价格是16.2万元；(3)向母公司支付管理费130万元，发生技术研发费280万元，其他管理费用1100万元。(4)发生广告费用700万元、业务宣传费用140万元、代销手续费90万元；(5)发生财务费用900万元，其中向其他企业借款支付的利息费用600万元，已知向其他企业借款的年利息率为6%，金融机构同期贷款利率为5%；(6)同期从境外某国分支机构，取得税后收益200万元，在境外已按20%的税率缴纳了所得税。(按照税法的规定缴纳了增值税24678.67万元、消费税30136.2万元、城市维护建设税和教育费附加5481.49万元)根据上述资料和税法有关规定，回答下列问题： 企业所得税前准许扣除的产品销售成本为（）万元。
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