关于版权保护，下列选项体现了TRIPS协定对《伯尔尼公约》的补充的是（  ）。

【背景资料】
某施工单位承建了一级公路路基工程，路基宽度25m，其中K2+100～K2+500 路堑，K6+200～K6+900 为斜坡高路堤。
施工前，施工单位对原地面进行复测，核对了横断面地面线。在深挖高填路段施工中，每开挖、填筑一个边坡平台或3～5m 复测横断面。K2+100～K2+500 段路堑施工中第一级边坡采用路堑挡土墙加固，第二级采用挂铁丝网喷播基材绿化封闭，防治坡面风化剥落，路堑高边坡加固如图1-1 所示。挡土墙的施工工序包括：①测量放样；②墙身施工；③基础施工；④基坑开挖；⑤其他附属工程施工。挡土墙施工中，基坑开挖分段跳槽进行，作业高度超过1.8m 时，设置脚手架；挡土墙高度超过2m 时，按高处作业要求进行安全防护。

K6+200～K6+900 段斜坡高路堤填筑前，对原地基进行了压实，压实度控制在90%以上。
斜坡高路堤段采用强度高、水稳性好的材料进行水平分层填筑，并按设计要求预留高度与宽度，每填筑2m 进行冲击补压一次。
为提高施工安全与施工质量，施工单位对斜坡高路堤进行了稳定监测，稳定监测设施按图1-2 中所示位置布设，纵向按每200m 间距布置一处，并优先安排斜坡高路堤施工，预留了5 个月的沉降期。斜坡高路堤完工后，路堤沉降稍大，经处理合格后，通过验收。

根据资料(3)以及相关法律制度的规定，下列各项中，表述正确的是(  )。

对火灾自动报警系统进行维护保养，故障报警信息未能修复，可能的原因有（  ）。

甲公司为增值税一般纳税人，主要从事实木地板的生产和销售业务，2022年1月有关经营情况如下：
（1）销售一批自产实木地板，取得不含增值税销售额750万元，另收取包装费15万元。
（2）用一批自产实木地板抵偿所欠乙公司借款，该批实木地板生产成本为60万元，同类实木地板平均不含增值税销售价格为70万元、最高不含增值税销售价格为73 万。
（3）另将自产的实木地板一部分赠送给客户，一部分用于本公司职工宿舍，一部分用于对外投资，一部分用于继续生产实木地板。
（4）进口一批实木地板，海关审定的关税完税价格为20万元，缴纳关税4万元。
已知：实木地板增值税税率为13%,消费税税率、成本利润率均为5%。
要求：
根据上述资料，不考虑其他因素，分析回答下列小题。
计算甲公司业务（2）用于抵偿借款的实木地板应缴纳消费税税额的下列算式中，正确的是（    ）。

根据资料 (4) 和 (5), 下列会计处理正确的是 (    )。

乔女士持有大唐集团股票100股，预期该公司未来3年股利为零增长，每期股利30元。预计从第4年起转为正常增长，增长率为5%。目前无风险收益率7%，市场平均股票要求的收益率为11.09%，大唐集团股票的标准差为2.8358，市场组合的标准差为2.1389，两者的相关系数为0.8928。

个人可以通过开立的Ⅰ类银行账户存取现金。（）

[A] Set a Good Example for Your Kids

[B] Build Your Kids’ Work Skills

[C] Place Time Limits on Leisure Activities

[D] Talk about the Future on a Regular Basis

[E] Help Kids Develop Coping Strategies

[F] Help Your Kids Figure Out Who They Are

[G] Build Your Kids’ Sense of Responsibility

How Can a Parent Help?

Mothers and fathers can do a lot to ensure a safe landing in early adulthood for their kids. Even if a job’s starting salary seems too small to satisfy an emerging adult’s need for rapid content, the transition from school to work can be less of a setback if the start-up adult is ready for the move. Here are a few measures, drawn from my book Ready or Not, Here Life Comes, that parents can take to prevent what call “work-life unreadiness.”

You can start this process when they are 11 or Periodically review their emerging strengths and weaknesses with them and work together on any shortcomings, like difficulty in communicating well or collaborating. Also, identify the kinds of interests they keep coming back to, as these offer clues to the careers that will fit them best.

Kids need a range of authentic role models – as opposed to members of their clique, pop stars and vaunted athletes. Have regular dinner-table discussions about people the family knows and how they got where they are. Discuss the joys and downsides of your own career and encourage your kids to form some ideas about their own future. When asked what they want to do, they should be discouraged from saying “I have no idea.” They can change their minds 200 times, but having only a foggy view of the future is of little good.

Teachers are responsible for teaching kids how to learn; parents should be responsible for teaching them how to work. Assign responsibilities around the house and make sure homework deadlines are met. Encourage teenagers to take a part-time job. Kids need plenty of practice delaying gratification and deploying effective organizational skills, such as managing time and setting priorities.

Playing video games encourages immediate content. And hours of watching TV shows with canned laughter only teaches kids to process information in a passive way. At the same time, listening through earphones to the same monotonous beats for long stretches encourages kids to stay inside their bubble instead of pursuing other endeavors. All these activities can prevent the growth of important communication and thinking skills and make it difficult for kids to develop the kind of sustained concentration they will need for most jobs.

They should know how to deal with setbacks, stress and feeling of inadequacy. They should also learn how to solve problems and resolve conflicts, ways to brainstorm and think critically. Discussions at home can help kids practice doing these things and help them apply these skills to everyday life situations.

What about the son or daughter who is grown but seems to be struggling and wandering aimlessly through early adulthood? Parents still have a major role to play, but now it is more delicate. They have to be careful not to come across as disappointed in their child. They should exhibit strong interest and respect for whatever currently interests their fledging adult (as naive or ill conceived as it may seem) while becoming a partner in exploring options for the future. Most of all, these new adults must feel that they are respected and supported by a family that appreciates them.

法院外的商事调解作为一种商事纠纷的解决程序具有哪些特征？( )

【背景资料】某公路工程需要在某一路段修建一座大桥和若干涵洞。施工单位负责大桥和涵洞的施工任务，为了保证大桥的质量和进度，施工单位针对该大桥的特点编制了施工组织设计，内容包括：

(1)施工组织设计编制说明和依据

(2)工程概况；

(3)施工进度计划；

(4)主要工程项目的施工方案；

(5)各项资源需求计划等；