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简述企业的集中战略及其优缺点。
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某国际企业在甲、乙两国分别开设一个子公司A和B。A子公司按甲国市场价格将一批总成本为1000万美元的产品以1200万美元卖给在乙国的B子公司。B以1500万美元的价格在乙国销售。其中，甲国所得税率为30%，乙国所得税率为50%。请计算该国际企业此项业务的总所得税税额是多少？如果A以1400万美元的价格卖给B，B仍以1500万美元的价格在乙国销售。请问此项业务前后两种做法产生的总所得税税额的变化额是多少？
[A] ruined
[B] commuted
[C] patrolled
[D] gained
根据下列材料，请回答 21～25 题：
Come on –Everybody’s doing it. That whispered message, half invitation and half forcing, is what most of us think of when we hear the words peer pressure. It usually leads to no good-drinking, drugs and casual sex. But in her new book Join the Club, Tina Rosenberg contends that peer pressure can also be a positive force through what she calls the social cure, in which organizations and officials use the power of group dynamics to help individuals improve their lives and possibly the word.
Rosenberg, the recipient of a Pulitzer Prize, offers a host of example of the social cure in action: In South Carolina, a state-sponsored antismoking program called Rage Against the Haze sets out to make cigarettes uncool. In South Africa, an HIV-prevention initiative known as LoveLife recruits young people to promote safe sex among their peers.
The idea seems promising，and Rosenberg is a perceptive observer. Her critique of the lameness of many pubic-health campaigns is spot-on: they fail to mobilize peer pressure for healthy habits, and they demonstrate a seriously flawed understanding of psychology.” Dare to be different, please don’t smoke!” pleads one billboard campaign aimed at reducing smoking among teenagers-teenagers, who desire nothing more than fitting in. Rosenberg argues convincingly that public-health advocates ought to take a page from advertisers, so skilled at applying peer pressure.
But on the general effectiveness of the social cure, Rosenberg is less persuasive. Join the Club is filled with too much irrelevant detail and not enough exploration of the social and biological factors that make peer pressure so powerful. The most glaring flaw of the social cure as it’s presented here is that it doesn’t work very well for very long. Rage Against the Haze failed once state funding was cut. Evidence that the LoveLife program produces lasting changes is limited and mixed.
There’s no doubt that our peer groups exert enormous influence on our behavior. An emerging body of research shows that positive health habits-as well as negative ones-spread through networks of friends via social communication. This is a subtle form. of peer pressure: we unconsciously imitate the behavior. we see every day.
Far less certain, however, is how successfully experts and bureaucrats can select our peer groups and steer their activities in virtuous directions. It’s like the teacher who breaks up the troublemakers in the back row by pairing them with better-behaved classmates. The tactic never really works. And that’s the problem with a social cure engineered from the outside: in the real world, as in school, we insist on choosing our own friends.
第 21 题 According to the first paragraph, peer pressure often emerges as
[A] a supplement to the social cure
[B] a stimulus to group dynamics
[C] an obstacle to school progress
[D] a cause of undesirable behaviors
当代资本主义国际垄断组织的主要形式是
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