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Pop-Rock Donna Summer: ''She Works Hard for the Money.'' (812265-1 M-1.) Donna's cleaned up her act. And her religious views -which have propelled her of late out of her racy disco queen image -are clearly evident on her latest LP. As well , lyrics from ''Woman'' should raise some eyebrows -to say the very least -among those who would object to a subordinate role for women in relationships.I personally prefer not to see these things in the form of pop music (although I had objections just as strong to some of her earlier songs, which weren't always tasteful.) Nonetheless, Donna Summer keeps serving up masterful disco/pop as evidenced by her current hit -the title song from this record. ''She Works Hard for the Money,'' extolling hard work and selfless sacrifice in the story of a waitress, showcases Ms. Summer's powerful yet pliant voice. It displays the wares of her new producer and arranger -Michael Omartian. The collection of songs on last year's LP though -with Quincy Jones -seemed lusher, more musically varied than this year's album. We find ''Unconditional Love'' on the flip side, and if it sounds a bit like the music of Musical Youth, there's good reason -for they supply the additional vocals. It's upbeat, friendly even, but little more. ''Love Has a Mind of its Own,'' which follows is a sensitive love song, tenderly sung.