问题 单项选择题

Children attending schools located in high-traffic zones have a 45 percent increased risk of developing asthma, even though time spent at school only accounts for about one-third of a child’s waking hours, according to new research.

Asthma is the most common chronic childhood illness in developed countries and has been linked to environmental factors such as traffic-related air pollution. "While residential traffic-related pollution has been associated with asthma, there has been little study of the effects of traffic exposure at school on new onset asthma," says Rob McConnell, professor of preventive medicine at USC’s Keck School of Medicine. "Exposure to pollution at locations other than home, especially where children spend a large portion of their day and may engage in physical activity, appears to influence asthma risk as well."

The study appears online in the journal Environmental Health Perspectives. The study drew upon data from the Children’s Health Study (CHS), a longitudinal study of children in Southern California communities that was designed to investigate the chronic effects of air pollution on respiratory health. Using a cohort of 2 497 kindergarten and first grade children who were asthma-free when they entered the study, researchers examined the relationship of local traffic around schools and homes to diagnosis new onset asthma that occurred during three years of follow-up. Traffic-related pollution exposure was assessed based on a model that took into account traffic volume, distance to major roadways from home and school and local weather conditions.

Regional ambient ozone, nitrogen dioxide (二氧化氮) and particulate matter were measured continuously at one central site in each of the 13 study communities. The design allowed investigators to examine the joint effects of local traffic-related pollution exposure at school and at home and of regional pollution exposure affecting the entire community. Researchers found 120 cases of new asthma. The risk associated with traffic-related pollution exposure at schools was almost as high as for residential exposure, and combined exposure accounting for time spent at home and at school had a slightly larger effect. Although children spend less time at school than at home, physical education, and other activities that take place at school may increase ventilation rates and the dose of pollutants getting into the lungs, McConnell notes. Traffic-related pollutant levels may also be higher during the morning hours when children are arriving at school.

Despite a state law that prohibits school districts from building campuses within 500 feet of a freeway, many Southern California schools are located near high-traffic areas, including busy surface streets.

"It’s important to understand how these micro-environments where children spent a lot of their time outside of the home are impacting their health," McConnell says. "Policies that reduce exposure to high-traffic environments may help to prevent this disease. " The study was funded by grants from the National Institute of Environmental Health Sciences, the US Environmental Protection Agency, the South Coast Air Quality Management District, and the Hastings Foundation.

What kind of illness does "asthma" belong to()

A.Mental sickness

B. Respiratory disease

C.Influenza

D.Infectious disease

答案

参考答案:B

解析:

[解题思路] 第三段第二句中提到investigate the chronic effects of air pollution on respiratory health,这是理解本题的关键句,这里明确提到了调查空气污染对呼吸道健康的慢性影响,所以[B]正确。第二段首句提到这种病与环境因素有关,如与交通相关的空气污染引起的,因为精神疾病与交通污染关系不大,由此排除[A]。[C]和[D]在文中都未提及,故都不正确。

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单项选择题

黄山公司为扩大生产规模,决定新建一投资项目,所需资金通过发行可转换公司债券筹集。
20×7年1月1日,公司经批准按面值发行5年期、票面年利率为6%、每年付息一次到期还本的可转换公司债券5000万元,不考虑发行费用,款项于当日收存银行并专户存储。债券发行2年后可转换为普通股股票,初始转股价为每股10元(按转换日债券的面值转股),股票面值为每股1元,余额退还现金。20×7年1月1日二级市场上与公司发行的可转换债券类似的没有附带转换权债券的市场利率为9%。(已知PV9%,5=0.6499;PVA9%,5=3.8897)
新建投资项目包括建造建筑物和购建设备两部分。20×7年2月1日,新建投资项目的建筑物开始施工,并支付第一期工程款1500万元和部分设备购置款196万元;6月1日支付第二期工程款2000万元;9月1日投资项目的设备安装工程开始,并支付剩余设备款784万元;12月29日,支付建筑物施工尾款520万元。20×8年1月31日设备和建筑物通过验收,达到预定可使用状态。预计该设备的使用年限为10年,净残值为50万元,按照直线法计提折旧。
经临时股东大会授权,20×7年2月9日黄山公司利用项目闲置资金购入丙公司股票 400万股作为交易性金融资产,实际支付价款3150万元(其中含相关税费20万元)。5月28日黄山公司以每股8.35元的价格卖出丙公司股票250万股,支付相关税费12万元,所得款项于次日收存银行。6月30日丙公司股票收盘价为每股7.10元。8月28日黄山公司以每股9.15元的价格卖出丙公司股票150万股,支付相关税费8万元,所得款项于次日收存银行。不考虑股票交易应交纳的所得税。
黄山公司20×7年资本化期间内发行可转换公司债券募集资金的专户存款实际取得的存款利息收入25万元。
受全球金融危机影响,20×9年底,黄山公司不得不缩减生产规模。20×9年12月31日,黄山公司与其债权人大海公司达成一致,以上述设备、银行存款300万元和持有的A公司股权抵偿逾期货款2000万元,并于当日办妥资产转让手续和债权债务解除手续。黄山公司对持有的A公司的股权作为可供出售金融资产核算,成本为800万元,公允价值变动贷方余额为50万元,未计提减值,重组日公允价值为650万元。设备20×8年底已计提减值准备109.56万元,折旧方法、净残值和使用年限不变,重组日的公允价值为700万元。

假设黄山公司可转换债券的持有人在20×9年1月1日全部行使转换权,则公司增加的“资本公积——股本溢价”为( )元。

A.46601367.21

B.49337501.79

C.50400000.00

D.47037267.21