《特种设备安全监察条例》中规定，特种设备包括其附属的（）、安全保护装置和与安全保护装

居民企业甲公司主要从事日化产品的生产品和销售，2014年有关涉税事项如下： （1）为了推广新型洗涤剂，公司推出了“买一赠一”的促销活动，凡购买一件售价40元（不含税）新型洗涤剂的，附赠一瓶原价10元（不含税）的洗洁精。公司按照每件40元确认了新型洗涤剂的销售收入，按照每瓶10元确认了洗洁精的销售收入。 （2）发生尚未形成无形资产的新产品研究开发费用42万元。其中，列支检测器的折旧费2万元，该检测仪器既用于研发活动，又用于日常生产的常规性检测。 （3）4月购进一台机器设备并投入使用，取得的增值税专用发票注明金额600万元。税额102万元（已抵扣），公司按照5年直线法计提了折旧。该设备不符合加速折旧的条件，计提折旧的年限为10年，不考虑净残值。 （4）以一项土地使用权对外投资，该土地使用权的账面原值为5000万元，评估的公允价值为8000万元，评估增益3000万元计入当期收益。 （5）向环保部门支付罚款5万元，支付诉讼费1万元。 （6）向关联企业支付管理费10万元。 要求：根据上述资料及企业所得税法律制度的规定，回答下列问题：

甲公司向关联企业支付的管理费，在计算应纳税所得额时是否准予扣除？说明理由。

头面、四肢等处出现半月状脓疱，周围有红晕，此属（）。

A．风热疮

B．疥疮

C．热疮

D．蛇串疮

E．脓疱疮

Compared with IBM, Microsoft is a mere young company. Founded in 1975, it rose swiftly to dominate the world of personal computing with its Windows operating system and Office suite of word-processing and other productivity tools. But the company is now showing some worrying signs of middle-age fatigue. In particular, it is struggling to find a growth strategy that will enthuse disappointed shareholders.

Complaint are understandable. Since Steve Ballmer took over from Bill Gates as chief executive in 2000, Microsoft’s share price has decreased and the company has lost its reputation as a tech trend-setter. It has been left behind in hot areas such as search and social networking by younger companies, some of which love to thumb their noses at their older rival. Eric Schmidt, the executive chairman of Google, recently proclaimed that leadership in the tech world had passed from Microsoft and others to a "Gang of Four" fast-growing, consumer-oriented businesses: Google, Apple, Amazon and Facebook.

Few would object to that. The question is: what，if anything, can Microsoft do to change it In at least some respects, the company appears to be suffering from similar ailments to those that laid IBM low before Lou Gerstner was hired in 1993 to get it back on its feet. These include arrogance bred of dominance of a particular area-mainframe computers at IBM, personal computers at Microsoft—and internal fiefs that hamper swift change.

As IBM’s experience shows, recovery in the tech world is possible. And some observers see encouraging signs of progress at Microsoft. Sarah Rotman Epps of Forrester, a research firm, reckons that Windows 8, a forthcoming version of Microsoft’s operating system, could be a serious competitor to Google’s Android on tablet computers if the company can get it to market next year．Microsoft is also in far better shape financially than IBM was at its lowest point, so it can afford to splash out on acquisitions such as its recent $8.5 billion purchase of Skype, an internet-phone and video-calling service.

That bet and an alliance with Nokia in mobile phones show that Microsoft is trying to bulk up in promising areas. Yet sceptics worry that such initiatives are not the product of an comprehensive strategic vision, but are instead temporary moves designed to calm critics who fear Microsoft is drifting downwards. David Einhorn, a prominent hedge-fund manager whose fund holds shares in Microsoft, has publicly called for a change at the top of the firm, arguing that Mr Ballmer is "stuck in the past". So far, the company’s board, chaired by Mr Gates, has backed its chief executive. But if IBM’s history is a guide, Microsoft may yet end up jettisoning its leader.

Some people are optimistic about Microsoft’s future probably in that（）

A. they have faith in its innovation ability

B. its financial situation is better than IBM’s

C. they have noticed the efforts it is making

D. Windows 8 and Skype are bound to be popular

孕激素在（）

A.肝内灭活 

B.肾内灭活 

C.肺内灭活 

D.靶器官内灭活 

E.血浆内灭活