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甲将房屋出售给乙，乙为了购置汽车，遂将该购得的房屋抵押给银行，乙和银行于4月3日签订了房屋抵押合同，并于4月5日办理了房屋抵押登记。后因乙到期不能清偿银行的借款，银行欲拍卖该房屋。此时丙到法院起诉，声称甲的房屋为其所有，经查明，该房屋确系丙所有，只不过因登记机关的过错使得该房屋登记在甲的名义下，对此，乙并不知情。 问： 银行与乙签订的抵押合同何时生效抵押权何时生效为什么
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Science and Truth"FINAGLE" is not a word that most people associate with science. One reason is that the image of the scientist is of one who always collects data in an impartial (51) for truth. In any debate - over intelligence, schooling, energy-the (51) "science says" usually disarms opposition.But scientists have long acknowledged the existence of a "finagle factor"—a tendency by many scientists to give a helpful change to the data to (53) desired results. The latest of the finagle factor in action comes from Stephen Jay Gould, a Harvard biologist, (54) has examined the important 19th century work of Dr. Samuel George Morton. Morton was famous in his time (55) analysing the brain size of the skulls as a measure of intelligence. He concluded that whites had the (56) brains, that the brains of Indians and Blacks were smaller, and therefore, that whites constitute a superior race.Gould went back to Morton’s original data and concluded that the (57) were an example of the finagle at work. He found that Morton’s "discovery" was made by leaving out embarrassing data, using incorrect procedures, making simple arithmetical (58) (always in his favour) and changing his criteria-again, always in favour of his argument. Morton has been thoroughly discredited by now and scientists do not believe that brain size reflects (59) .But Gould went on to say Morton’s story is only an example of a common problem in (60) work. Some of the leading figures in science are believed to have (61) the finagle factor. Gould says that Isaac Newton fudged out to support at least three central statements that he could not prove. And so (62) Claudius Ptolemy, the Greek astronomer, whose master work, Almagest, summed up the case for a solar system that had the earth as its centre. Recent studies indicate that Ptolemy (63) faked some key data or resorted heavily to the finagle factor.All this is (64) because the finagle factor is still at work. For example, in the artificial sweetener controversy, for example, it is said that all the studies sponsored by the sugar industry find that the artificial sweetener is unsafe, while all the studies sponsored by the diet food industry find nothing (65) with it. 54（）
According to a survey, which was based on the responses of over 188,000 students, today’s traditional-age college freshmen are "more materialistic and less altruistic (利他主义的)" than at any time in the 17 years of the poll. Not surprisingly in these hard times, the students’ major objective "is to be financially well off. Less important than ever is developing a meaningful philosophy of life." It follows then that today the most popular course is not literature or history but accounting. Interest in teaching, social service and the "altruistic" fields is at a low. On the other hand, enrollment in business programs, engineering and computer science is way up. That’s no surprise, either. A friend of mine (a sales representative from a chemical company) was making twice the salary of her college instructors during her first year on the job even before she completed her two-year associate degree. While it’s true that we all need a career, it is equally true that our civilization has accumulated an incredible amount of knowledge in fields far removed from our own and that we are better for our understanding of these other contributions, be they scientific or artistic. It is equally true that, in studying the diverse wisdom of others, we learn how to think. More importantly, perhaps, education teaches us to see the connections between things, as well as to see beyond our immediate needs. Weekly we read of unions who go on strike for higher wages, only to drive their employer out of business. No company; no job. How shortsighted in the long run! But the most important argument for a broad education is that in studying the accumulated wisdom of the ages, we improve our moral sense. I saw a cartoon recently which shows a group of businessmen looking puzzled as they sit around a conference table; one of them is ta]king on the intercom (对讲机): "Miss Baxter," he says, "could you please send in someone who can distinguish right from wrong" From the long-term point of view, that’s what education really ought to be about. According to the author’s observation, college students ______.
[案例二]王某投资开办了一家餐馆(个人独资企业)，其自行核算的2009年度销售收入为100万元，各项支出合计为80万元，应纳税所得额为20万元。2010年4月，经会计师事务所审计，发现有以下几项支出未按税法规定处理： (1)王某的工资费用6万元全部在税前扣除； (2)广告费14万元、业务宣传费8万元全部计入销售费用在税前扣除； (3)业务招待费5万元全部计入管理费用在税前扣除； (4)计提了1万元的坏账准备金在税前扣除。 要求：根据上述资料，分别回答下列小题。 业务招待费应调整的应纳税所得额为( )。
In the 1960s, medical researchers Thomas Holmes and Richard Rahe developed a checklist of stressful events. They appreciated the tricky point that any major change can be stressful. Negative events like "serious illness of a family member" were high on the list, but so were some positive life-changing events, like marriage. When you take the Holmes-Rahe test you must remember that the score does not reflect how you deal with stress—it only shows how much you have to deal with. And we now know that the way you handle these events dramatically affects your chances of staying healthy. By the early 1970s, hundreds of similar studies had followed Holmes and Rahe’s. And millions of Americans who worked and lived under stress were worried over the reports. Somehow, the research got boiled down to a memorable message. Women’s magazines ran headlines like "Stress Causes Illness!" If you want to stay physically and mentally healthy, the articles said, avoid stressful events. But such simplistic advice is impossible to follow. Even if stressful events are dangerous, many like the death of a loved one are impossible to avoid. Moreover, any warning to avoid all stressful events is a prescription (处方) for staying away from opportunities as well as trouble. Since any change can be stressful, a person who wanted to be completely free of stress would never marry, have a child, take a new job or move. The notion that all stress makes you sick also ignores a lot of what we know about people. It assumes we’re all vulnerable (脆弱的) and passive in the face of adversity (逆境). But what about human initiative and creativity Many come through periods of stress with more physical and mental vigor than they had before. We also know that a long time without change or challenge can lead to boredom, and physical and mental strain. Why is "such simplistic advice" (Par
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