多项选择题

天麟公司与海鑫公司订立合同，买卖一批机床。合同约定，天麟公司应于2010年5月15日交付101型机床5台，海鑫公司应于同年6月7日支付货款302万元。但是到了4月底，天麟公司发现海鑫公司财产状况恶化，有许多的货款都已经无法支付，到6月以后肯定也无法支付货款给自己，遂提出中止合同，但海鑫公司未允。基于上述因素，天麟公司于5月15日未按约定交货。依据合同法原理，有关该案的表述错误的有（　　）。

A.天麟公司无权不按合同约定交货，但可以仅先交付部分货物
B.天麟公司无权不按合同约定交货，但可以要求海鑫公司提供相应的担保
C.天麟公司有权不按合同约定交货，除非海鑫公司提供了相应的担保
D.天麟公司有权中止履行，且在合理期限内，对方未恢复履行能力并且提供适当担保的，天麟公司可以解除合同
E.天麟公司应按合同约定交货，如海鑫公司不支付货款可追究其违约责任
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The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.According to the first two paragraphs,the EU digital tax proposal
A.protectsEuropeanindustriesfromcompetition
B.aimstoupdaicesiablishedinternationalpractice
C.isablowtotopdigitalcompanies
D.bindsonlyAmerica'stechgiants
单项选择题
The Open University,one of the great successes of modern Britain,is facing a crisis.On the surface,this centres on the embattled vice-chancellor.Peter Horrocks,whom the staff want to resign.The UCU（University and College Union）branch at the university has passed a motion of no confidence in him.and says he no longer commands the respect of staff.The immediate cause was a remark for which he has been forced to apologise,to the effect that some academics had been allowed to get away with not teaching for decades ,but this came in a context of brutal budget cuts he has proposed.More profoundly.the crisis exposes a huge disagreement about what actually constitutes teaching,and why it is a worthwhile activity.Is it a way to produce exam resulis and certificates of employability,or is the purpose to share whaiever makes a subject worth studying for itself,and to inculcate the skills that will enable students to glimpse and pursue that vision?But the deeper crisis reaches far beyond the vice-chancellor's inadequacies.Some of the challenges facing the university are simply a result of the huge changes in society and technology since it was founded in 1969.In the early days,staff agonised over whether to include colour in their television programmes,since many viewers might still own black and white sets.In those days,too.there was a very large pool of middle-aged people who had been denied tertiary education,and for whom this really was the university of the seconcl chance.But the pool of second chancers has now largely gone the way of black and white televisions.Those are difficulties that would face the university under any administration.So would the widespread competition in the field of distance learning.But with all that said,it is central government that is largely responsible for the difficulties of the OU.The government's conception of higher education as a marketplace where students can shop for qualifications is profoundly destructive to all universities,and the OU is only the most exposed and vulnerable.The introduction,and then the tripling,of tuition fees has wrecked its financial model,so that student numbers have dropped by a third since 2010.The only thing to fall as fast has been the university's rating for student satisfaction,from lst t0 47th.So much for the conception of universities as selling to customers ,rather than teaching students.The university is an institution that enriches the lives of those who attend it.It is on that basis that the government should still recognise,and support,the ideal that everyone deserves access to the benefits of a real university,whatever their past,and whenever they decide they need it.Which of the following is true according io Paragraph 2?
A.TheOU'scrisishaslittletodowiththevice-chancellor
B.TheOUisfacedwithhugesocio-technicalchallenges
C.TheOU'stelevisionprogrammeshavelosttheirmarket
D.TherolepositioninginvolvingtheOUhasshifted
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