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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. According to the study, more women’s deaths are likely to occur in a month when the heart attack is caused by ______.
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Meat eaters in developed countries will have to eat a lot less meat, cutting consumption by 50%, to avoid the worst consequences of future climate change, new research warns. The fertilizers used in farming are responsible for a significant share of the warming that causes climate change. A study published in Environmental Research Letters warns that drastic changes in food production and at the dinner table are needed by 2050 in order to prevent disastrous global warming. It’s probably the most difficult challenge in dealing with climate change: how to reduce emissions from food production while still producing enough to feed a global population projected to reach 9 billion by the middle of this century. The findings, by Eric Davidson, director of the Woods Hole Research Centre in Massachusetts, say the developed world will have to cut fertilizer use by 50% and persuade consumers in the developed world to stop eating so much meat. Davidson concedes it’s a hard sell. "I think there are huge challenges in convincing people in the west to reduce portion sizes or the frequency of eating meat. That is part of our culture right now," he said. Researchers have been paying closer attention in the past few years to the impact of agriculture on climate change, and the parallel problem of growing enough food for an expanding population. Some scientists are at work growing artificial meat which would avoid the fertilizers and manure (粪肥) responsible for climate change. Nitrous oxide (一氧化二氮), released by fertilizers and animal manure, is the most potent of the greenhouse gases that cause climate change. The UN’s climate body has called for deep cuts to those emissions. Growing feed crops, for cattle and pigs, produces more of those emissions than food crops that go directly into the human food chain. Eating less meat would reduce demand for fertilizers as well as reduce the amount of manure produced. Davidson also suggests changes in current farming practice. For example, such as growing winter ground cover crops would help absorb nitrogen (氮) and prevent its release into the atmosphere. In reaching his conclusion, Davidson draws on figures from the Food and Agricultural Organization suggesting the world population will reach 8.9 billion by 2050. Meat consumption is also projected to increase sharply to 89kg per person a year in rich countries. Such a trajectory (发展轨迹) would put the world on course to more severe consequences of climate change. Davidson is not suggesting people give up meat entirely. "The solution isn’t that everyone needs to become a vegetarian. Simply reducing portion sizes and frequency would go a long way," he said. So would switching from beef and pork, which have a high carbon footprint (碳排放量), to chicken or fish. We can infer that one benefit of eating less meat is that it can reduce ______.
我国会计准则中外币财务报表折算差额在财务报表中应作为（ ）。
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 does the study indicate about acute coronary syndromes (ACS)
2014年1月1日，甲公司将一栋自用的房屋对外出租，将其作为投资性房地产核算。假设甲公司该房屋公允价值能够持续取得，甲公司对投资性房地产采用公允价值模式进行后续计量。该房屋原价120万元，已计提折旧20万元，2014年1月1日公允价值为110万元。不考虑其他因素，下列关于转换日的会计处理中正确的是（ ）。
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