Well, here we go again. If you're 13 or 14, the Motion Picture Association of America says there's nothing more wrong with "Death Becomes Her" than there was with "Batman Returns."

But, in addition to all its cartoon-style mayhem, "Death Becomes Her" contains a surprising amount of female nudity. In fact, not since last year's "Doc Hollywood" have I heard as much complaining from parents about nudity in a PG-13 movie.Sort of makes you wonder if Hollywood moviemakers buy their sons subscriptions to Playboy for their 13th birthdays, doesn't it?

To be fair, we should point out that the PG-13 rating carries this warning, "Parents Strongly Cautioned," and in smaller type adds, "Some material may be inappropriate for children under 13."

But everyone knows that when kids reach 13 they feel they've reached a moviegoing watermark and should be able to see any PG-13 movie that comes along. They see this as something akin to turning 16 and being able to drive or turning 18 and being able to vote.

So, along comes Hollywood, tempting 13-year-olds with plenty of violent or vulgar PG-13-rated movies, all with TV ad campaigns aimed at youngsters. Sometimes a lot younger than 13.

But parents wonder how in the world anyone can think movies like these should be watched by kids:

- "Cool World," with its violent, sexual and vulgar imagery, some of it animated.

- "Prelude to a Kiss" and "The Playboys," a pair of adult romantic comedies that show the lead characters in sexual situations.

- "City of Joy," a film with some incredibly disturbing and stark scenes of violence.

- "Ladybugs" and "Radio Flyer," two movies aimed directly at young audiences, the first a vulgar comedy that has jokes that imply child sexual abuse and the second a fantasy that trivializes violent child abuse.

- "This Is My Life," an adult comedy that features a comic scene where a young teenage girl and boy attempt to have sex, with the main joke involving the boy struggling with a condom.

Anything goes in the movies these days, of course, but the Motion Picture Association of America would be doing parents a greater service if it cracked down on movies with this kind of content.

An R-rating would better protect the children and warn the parents.

- SPEAKING OF THE MPAA'S rating system, it was announced last week that explanatory information will begin to accompany PG and PG-13 ratings, just as it now accompanies R ratings.

Big deal.

That information comes in the form of the rating board's weekly bulletins, which are sent out to the media. The bulletins are interesting to those of us who try to keep track of new movies and what they're being rated, but the explanations are often so vague they're of little use.

There's no way for the media to be sure about a film's content without actually seeing the film.

- "SISTER ACT" HAS passed that coveted $100 million mark. It becomes the fifth 1992 film to do so, after "Wayne's World," "Basic Instinct," "Lethal Weapon 3" and "Batman Returns."

Among those, "Sister Act" and "Wayne's World" are considered the "sleepers," movies that were not expected to make any sizable dents at the box office, much less become the year's biggest hits.

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"A League of Their Own," which is now up to $66 million, is also expected to keep on chugging until it reaches $100 million. But "Patriot Games," which has taken in $76 million so far, is falling off and probably won't get there.

Some Hollywood insiders have expressed disappointment in "Far and Away," "Housesitter" and "Alien3," though each earned more than $50 million. But "Beethoven," which has also garnered more than $50 million, is considered a smash. That's because no one expected it to do half that much.

- QUOTE OF THE WEEK: Tom Hanks, interviewed by Luaine Lee of Scripps Howard News Service, about his role in "A League of Their Own" as an over-the-hill, alcoholic former baseball star:

"It's the kind of role they don't usually let me do. It enabled me to throw away that totally likable and naive and cheerful and charming and good-looking persona that I'm burdened with. I wanted to be able to play a man. I wanted to be able to play a guy who had his entire life right there on his shirt sleeve, and you saw it as soon as you walked in the room. This was a perfect avenue for it."

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