During 2007, Big 4 Company’ s warehouse was totally destroyed by a tornado. Tornados are very rare in the region where Big 4 is located. The book value of the warehouse at the time of the tornado was 10 million and Big 4 is self-insured. In addition, on June 30, 2007, Big 4 acquired one of its major suppliers. The fair value of the net assets acquired by Big 4 was greater than the purchase price. According to International Financial Reporting Standards, should Big 4 recognize an extraordinary item for tornado damage and should Big 4 recognize negative goodwill on its balance sheet due to the acquisitionExtraordinary lossNegative goodwill（）①A.NoYes ②B. Yes No ③C.NoNo

A. ①

B. ②

C. ③

阅读下列材料：

材料一：韩非子在《有度》篇中说：“威不两错，制不共门”。这是韩非借用《管子》中的话，即“威势独在于主，则群臣畏敬……威势分于臣则令不行……故明主之治天下也，威势独在于主而不与臣共。”

材料二：董仲舒对儒家思想作了发挥，他宣扬天是万物的主宰，皇帝是天的儿子，即天子，代表天统治人民。因此，全国百姓都要服从皇帝的统治，诸侯王也要听命于皇帝，这叫做“大一统”。

材料三：黄宗羲在《明夷待访录》中说：“凡天下无地而得安宁者，为君也。是以其未得之也，屠毒天下之肝脑，高傲天下之子女，以博一人之产业，曾不惨然，曰我固为子孙的创业也。其既得之也，敲剥天下之骨髓，离散天下之子女，以奉我一人之淫乐，视为当然，曰此我产业花息也。然则为天下之大害者，君而已矣！”

请回答：

材料三的核心思想是什么？简要分析这种思想出现的社会根源。