He has two Chinese-English dictionaries, ______were bought last week.A.two of whichB.both
He has two Chinese-English dictionaries, ______were bought last week.
A.two of which
B.both of which
C.both of them
D.all of them
He has two Chinese-English dictionaries, ______were bought last week.
A.two of which
B.both of which
C.both of them
D.all of them
第1题
A.has been to; will come back
B.has gone to; will be back
C.has been in; would come back
D.is leaving for; doesn’t come back
第2题
(76)
A.for
B.by
C.with
D.in
第3题
A.confronted
B.conflicted
C.convicted
D.afflicted
第4题
In certain circumstances an individual is automatically not resident in the UK.
Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16?
Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.
Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.
A.Eric only
B.Fran only
C.Both Eric and Fran
D.Neither Eric nor Fran
第5题
There are other valuable sources the employer can use, such as employment agencies, professional societies and so on. He can also advertise in the newspapers and magazines and ask prospective candidates to send in resumes.
The employer has two kinds of qualifications to consider when he wants to choose from among applicants. He must consider both professional qualifications and personal characteristics. A candidate's professional qualifications include his education, experience and skills. These can be listed on a resume. Personal characteristics must be evaluated through interviews.
This passage mainly tells us ______.
A.there are many applications looking for a job
B.how an employer hires his employees
C.employer hires a new employee within his company
D.employer can advertise in newspapers and magazines
第6题
When was An American Dictionary of the English Language published?
A.1817.
B.1807.
C.1828
D.1824
第7题
Required:
Outline the issues that should be considered when disposing of the LunarMint division noting the risks that might be involved.
第8题
Section B – TWO questions ONLY to be attempted
Arthur Jellicoe has been the chief executive officer (CEO) of Scapa Holdings, a listed company, for over 15 years, during which time the company has been very successful in capturing market share and achieving levels of profitability well in excess of it direct competition. Much of this success has been credited specifically to the way Arthur has managed the company. So when he advised the board at its last meeting that he plans to retire at the end of the year, there was real concern about appointing his successor. Scapa Holdings is particularly aware that any uncertainty which may arise during the CEO transitional period could result in a fall in share price, which they clearly wish to avoid.
The remuneration policy at Scapa Holdings includes a provision for awarding significant share options to executive directors when the company attains high levels of performance. For many years the targets set by the remuneration committee have been exceeded, so Arthur has accumulated a large number of share options which he can exercise any time over the next year. As part of his retirement planning, Arthur has consulted with an independent financial adviser who has recommended that he exercises his share options before he retires because they will deliver a tax efficient capital gain which he can then invest for his future. Clearly it will be in Arthur’s best interest to choose an exercise date when the share price is trading at its highest. So when a new contract opportunity was tabled by the sales director, which would clearly increase the company’s share price this year, Arthur was an enthusiastic supporter. Unfortunately, the finance director advised the board that its bank loan contained a restrictive covenant requiring the company to maintain interest cover of four times its pre-tax profit. Although Scapa Holdings has always been able meet this loan condition, the finance director is concerned that the further investment in the working capital needed for the proposed new contract presented a significant risk of breaching the loan covenant.
To address this issue the CEO suggested that inventory could be valued differently in order to report a higher profit figure, and thereby increase the level of interest cover. He further suggested that ‘this minor policy change would not be opposed by shareholders’ as it would undoubtedly increase the value of the share price. He also advised the board that he was sure that he could use his longstanding friendship with the engagement partner of Scapa Holdings’ auditors, who he had trained with as an accountant many years ago, to convince the audit team to agree with the higher inventory valuation during the forthcoming audit.
Required:
(a) An inherent risk in any listed company is that its directors have the power to pursue their own personal interests, which may not be aligned with their fiduciary duties towards shareholders.
Explain the term conflict of interest in this context, and using information from the scenario, discuss how Arthur Jellicoe’s behaviour presents a clear conflict of interest, stating what course of action he should take. (8 marks)
(b) Describe the agency relationships at Scapa Holdings, and explain how clear accountability could increase trust between principal and agent thereby reducing agency costs. (9 marks)
(c) Explain the meaning of ‘probity’ when maintaining professional business relationships as described in the scenario, and criticise the ethical behaviour of Arthur Jellicoe with respect to probity. (8 marks)
第9题
The humorous story is strictly a work of art--high and delicate (精美的) art--and only an artist can tell it; But no art is necessary in telling the comic and witty stories; anybody can do it. The art of telling a humorous story--I mean by word of mouth, not print--was created in America, and has remained at home.
The humorous story is told seriously; the teller does his best to hide the fact that he himself even suspects that there is anything funny about it; but the teller of the comic story tells you beforehand that it is one of the funniest things he has ever heard, then tells it with eager delight, and is the first person to laugh.
When he gets through, and sometimes, if he has had good success, he is so glad and happy that he will repeat the point of it and glance around from face to face, collecting applause (喝彩), and then repeat it again.
Which story takes the longest to tell? ()
A.The humorous story.
B.The witty story.
C.The comic story.
D.All three take the same amount of time.
第10题
Bluebird Enterprises Co (Bluebird) is a retail company planning to list on a stock exchange within the next six months, and management has been advised by the company’s auditors about the need for compliance with corporate governance provisions. In particular, the finance director is looking to recruit non-executive directors as he understands that Bluebird will need to establish an audit committee.
The finance director has two potential non-executive directors whom he is considering approaching to join the board of Bluebird. Antony Goldfinch is currently an executive sales director of a listed multi-national banking company; he sits on an audit committee of another company as a non-executive director and is agreeable to being paid a fixed fee which is not related to profits. Jacob Mallard is currently a finance director of a small retail company, which does not compete with Bluebird; he has expressed an interest in a fixed seven year contract and he is the brother of Bluebird’s chief executive.
Required
(a) Explain the benefits to Bluebird Enterprises Co of establishing an audit committee. (4 marks)
(b) Discuss the advantages and disadvantages of appointing:
(i) Anthony Goldfinch; and
(ii) Jacob Mallard
as non-executive directors of Bluebird Enterprises Co.
Note: The total marks will be split equally between each part. (6 marks)
第11题
The importance of environment in determining an individual's intelligence can be demonstrated by the case history of the identical twins, Peter and Mark. Being identical, the twins had identical brains at birth, and their growth processes were the same. When the twins were three months old, their parents died, and they were placed in separate foster (收养) homes. Peter was reared by parents of low intelligence in an isolated community with poor educational opportunities. Mark was reared in the home of well-to-do parents who had been to college. He was read to as a child, sent to good schools, and given every opportunity to be stimulated intellectually. This environmental difference continued until the twins were in their late teens, when they were given tests to measure their intelligence. Mark's IQ was 125, twenty-five points higher than the average and fully forty points higher than his identical brother. Given equal opportunities, the twins, having identical brains, would have tested at roughly the same level.
This selection can be titled ______.
A.Measuring Your Intelligence
B.Intelligence and Environment
C.The Case of Peter and Mark
D.how the Brain Influences Intelligence