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佳腾水产加工厂原是一家国有企业，2007年内，发生了以下事项： (1)调整新的领导班子上任，决定精简内设机构，中层干部轮岗，将会计部撤并到厂部办公室，同时任命办公室主任刘某兼任会计负责人。撤并以后，会计主要工作重新分工如下：原会计部主办会计继续留任会计工作，原设备处工作人员、刘某的女儿刘莲调任出纳工作，兼任会计档案的保管。 刘某毕业于某名牌师范大学，自从参加工作以来一直从事办公室文秘，恪守职责，兢兢业业，深受厂领导和同事们的好评。为了使其尽快胜任会计负责人岗位，领导要求刘某半脱产参加会计知识培训班，并参加当年全省会计从业资格的统一考试。 (2)撤并工作完成，办理会计交接手续，由厂部纪检、监察部门严格监交。 (3)某司法单位因工作需要暂时借用佳腾水产加工厂上一年的会计档案，对有关原始凭证做了摘录或复制。工作过程中，得到厂方的大力支持：刘莲积极配合，并办理了详细的外借登记手续。 (4)某月某日，佳腾水产加工厂开出一张面额为10000元整的转账支票向某运输公司支付运费。次日，运输公司向银行提示付款，银行发现该支票为空头支票，遂予以退票，并对佳腾厂处以1000元的罚款。某运输公司要求佳腾厂除支付其10000元的运费之外，还应当另外支付其2000元的赔偿金。 (5)在上级有关部门的关心、支持下，引进外资，佳腾厂与外商合作，成立了中外合资的佳明公司。公司管理层研究决定，公司以后凡是对外报送的财务会计报告均由刘某签字、盖章后正式报送，以利于会计信息的及时披露。 要求：根据我国相关法律法规的规定，回答下列问题： 银行对佳腾厂签发空头支票处以1000元罚款是否合法某运输公司是否能够以佳腾厂签发10000元空头支票为由而要求取得2000元赔偿金分别说明理由。
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外国企业转让其在中国境内外商投资企业的股权取得的超出其出资额的部分的转让收益，应按30%和3%的税率分别缴纳企业所得税和地方所得税。 ( )
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1. Male and Female Pilots Cause Accidents Differently Male pilots flying general aviating(private) aircraft in the United States are more likely to crash due to inattention or flawed decision - making, while female pilots are more likely to crash from mishandling the aircraft. These are the results of a study by researchers at the Johns Hopkins University Bloomberg School of Public Health. The study identifies the differences between male and female pilots in terms of circumstances of the crash and the type of pilots error involved. "Crashes of general aviation aircraft account for 85 percent of all aviation deaths in the United States. The crash rate for male pilots, as for motor vehicle drivers, exceeds that of crashes of female pilots," explains Susan P. Baker. MPH, professor of health policy and management at the Bloomberg School of Public Health. "Because pilot youth and inexperience are established contributors to aviation crashes, we focused on only mature pilots, to determine the gender differences in the reasons for the crash. " The researchers extracted data for this study from a large research project on pilot aging and flight safety. The data were gathered from general aviation crashes of airplanes and helicopters between 1983 and 1997, involving 144 female pilots and 267 reale pilots aged 40 -63. Female pilots were matched with male pilots in a 1 : 2 ratio, by age, classes of medical and pilot certificates, state or area of crash, and year of crash. Then the circumstances of the crashes and the pilot error involved were categorized and coded without knowledge of pilot gender. The researchers found that loss of control on landing or takeoff was the most common circumstance for both sexes, leading to 59 percent of female pilots’ crashes and 36 percent of males. Experiencing mechanical failure, running out of fuel, and landing the plane with the landing gear up were among the factors more likely with males ,while stalling(失速) was more likely with females. The majority of the crashes - 95 percent for females and 88 percent for males - involved at least one type of pilot error. Mishandling aircraft kinetics was the most common error for both sexes, but was more common among females( accounting for 81 percent of the crashes)than males (accounting for 48 percent). Males, however, appeared more likely to be guilty of poor decision - making, risk - taking, and inattentiveness, examples of which include misjudging weather and visibility or flying an aircraft with a known defect. Females, though more likely to mishandle or lose control of the aircraft, were generally more careful than their male counterparts. Male pilots are more likely to crastl than female pilots.
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