个体工商户张某2018年度取得营业收入200万元,当年发生业务宣传费25万元,上年度结转未扣除的业务宣传费15万元。已知业务宣传费不得超过当年营业收入15%的部分,准予扣除,个体工商户张某在计算当年个人所得税应纳税所得额时,允许扣除的业务宣传费金额为( )。
关于自认的说法,下列哪一选项是错误的?( )
自认的事实允许用相反的证据加以推翻
身份关系诉讼中不涉及身份关系的案件事实可以适用自认
调解中的让步不构成诉讼上的自认
被告在答辩状中对原告主张的事实予以承认不属于自认
个体工商户张某2018年度取得营业收入200万元,当年发生业务宣传费25万元,上年度结转未扣除的业务宣传费15万元。已知业务宣传费不得超过当年营业收入15%的部分,准予扣除,个体工商户张某在计算当年个人所得税应纳税所得额时,允许扣除的业务宣传费金额为( )。
关于排污许可,下列说法正确的是()。
某企业生产某种产品Q=9,此时总成本TC=100。当生产数量增加到Q=10时,平均成本AC=11,产品价格P=15,那么为了取得最大利润,( )。
关于增量成本,下列表述不正确的是 ( )。
增量成本是指企业不取得合同就不会发生的成本
增量成本是增加了企业未来用于履行履约义务的资源的成本
增量成本预期能够收回的,应当作为合同取得成本确认为一项资产
企业为取得合同发生的、除预期能够收回的增量成本之外的其他支出, 一般应于发生时计入当期损益
Passage 2
Everyone knows that English departments are in trouble, but you can't appreciate just how much trouble until you read the new report from the Modern Language Association. The report is about Ph.D. programs, which have been in decline since 2008. These programs have gotten both more difficult and less rewarding: today, it can take almost a decade to get a doctorate, and, at the end of your program, you' re unlikely to find a tenure-track job.
The core of the problem is, of course, the job market. The M.L.A. report estimates that only sixty per cent of newly-minted Ph.D.s will find tenure-track jobs after graduation. If anything, that's wildly optimistic: the M.L.A. got to that figure by comparing the number of tenure-track jobs on its job list(around six hundred) with the number of new graduates(about a thousand). But that leaves out the thousands of unemployed graduates from past years who are still job-hunting-not to mention the older professors who didn't receive tenure, and who now find themselves competing with their former students. In all likelihood, the number of jobs per candidate is much smaller than the report suggests. That's why the mood is so dire-why even professors are starting to ask, in the committee's words, "Why maintain doctoral study in the modern languages and literatures-or the rest of the humanities-at all?"
Those trends, in turn, are part of an even larger story having to do with the expansion and transformation of American education after the Second World War. Essentially, colleges grew less elite and more vocational. Before the war, relatively few people went to college. Then, in the nineteen-fifties, the G.I. Bill and, later, the Baby Boom pushed colleges to grow rapidly. When the boom ended, colleges found themselves overextended and competing for students. By the mid-seventies, schools were creating new programs designed to attract a broader range of students-for instance, women and minorities.
Those reforms worked: as Nate Silver reported in the Times last summer, about twice as many people attend college per capita now as did forty years ago. But all that expansion changed colleges.
In the past, they had catered to elite students who were happy to major in the traditional liberal arts. Now, to attract middle-class students, colleges had to offer more career-focused majors, in fields like business, communications, and health care. As a result, humanities departments have found themselves drifting away from the center of the university. Today, they are often regarded as a kind of institutional luxury, paid for by dynamic, cheap, and growing programs in, say, adult-education. These large demographic facts are contributing to today's job-market crisis: they' re why, while education as a whole is growing, the humanities aren't.
Given all this, what can an English department do? The M.L.A. report contains a number of suggestions. Pride of place is given to the idea that grad school should be shorter: "Departments should design programs that can be completed in five years."That will probably require changing the dissertation from a draft of an academic book into something shorter and simpler. At the same time, graduate students are encouraged to "broaden" themselves: to "engage more deeply with technology"; to pursue unusual and imaginative dissertation projects; to work in more than one discipline; to acquire teaching skills aimed at online and community-college students; and to take workshops on subjects, such as project management and grant writing, which might be of value outside of academia. Graduate programs, the committee suggests, should accept the fact that many of their students will have non-tenured, or even non-academic, careers. They should keep track of what happens to their graduates, so that students who decide to leave academia have a non-academic alumni network to draw upon.
What does "that" in the last paragraph refer to?