Some local companies are making great efforts to______ with foreign companies for a share
A.connect
B.combine
C.compete
D.compare
A.connect
B.combine
C.compete
D.compare
A.there is little demand for their products.
B.the importation of certain goods is controlled.
C.they do not have good marketing techniques.
D.they are not able to compete with local businesses.
Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.
Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.
Required:
(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)
(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)
(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.
Required:
Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)
根据下面内容,回答题
Speaking Your Customers&39; Language
Modern international trading practices are highlighting the growing importance of language training.
Modern-day business really does transcend national barriers.Thanks to sophisticated IT and communications systems, businesses can now market their products on a truly global scale.The world is indisputably becoming a smaller place, as service and manufacturing companies search the international marketplace for new suppliers and clients.Businesses must, however, be aware that once they expand the area in which they operate, they face increased competition.The standard and quality of their goods become increasingly important in keeping up with competitors.But most of all, it is the service element accompanying the goods which is crucial to a company&39;s success in a particular market.This new philosophy has led to many companies, some of which have even offered products of a lesser quality, gaining success overseas.
Although globalization may, in some senses, have brought national economies closer together, societies around the world still have radically different expectations, processes and standards.These are not a function of economic change, but are more deep-rooted and difficult to alter.They can be a major problem for businesses expanding abroad, with the greatest obstacle of all being the language barrier.If you have to deal with clients, suppliers and distributors in a range of countries, you will not only need the skills to communicate with them, you will also need to reconcile any national biases you have with the diverse ways of doing business that exist around the globe.
The value of effective communication is not to be underestimated.New technology such as video-conferencing and email has played a part in making the communication process easier and it may also be possible that the introduction of language interpretation software will help with some global communications problems.But, of course, it is the human element of the communication process that is so vital in business, especially in negotiations, presentations and team-building.It is essential for managers to meet regularly with staff, customers and partners, so that issues can be discussed, messages communicated and feedback obtained.The value of well-organized language training is immense, and can bring benefits to all levels and departments within a multinational organization.Unfortunately, however, many organizations have a very narrow view when it comes to training of any kind.Often, an urgent requirement has to be identified before training is authorized.Then, a training company is employed or a programme is developed in-house, the team is trained, and that is seen as the end of the matter.However, the fact remains that training programmes are effective only if they are relevant to a company&39;s broader, long-term needs.They should be regarded as an investment rather than a cost.
Changes in expectations and attitudes are certain to continue for companies that trade globally.Although such companies are not yet faced with their international partners and clients demanding that business be conducted in their mother tongue, they realize that overseas competition is increasingly fast.If these companies want to continue to achieve success on the international trading circuit, they must be prepared to adapt to situations and speak the local language.If not, someone else will.
According to the first paragraph, improved communications have enabled companies to_______ 查看材料
A.offer a wider variety of products and services
B.expand beyond their domestic markets
C.perform. better than their international competitors
D.open more manufacturing facilities abroad
More than 60,000 people have purchased the PTKs since they first become available without prescriptions last years, according to Doug Fog, chief operating officer of Identigene, which makes the over-the-counter kits. More than two dozen companies sell DNA tests Directly to the public , ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and latest rage a many passionate genealogists-and supports businesses that offer to search for a family’s geographic roots .
Most tests require collecting cells by webbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA.
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors-numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which a passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other great-grandparents or, four generations back, 14 other great-great-grandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
26.In paragraphs 1 and 2 , the text shows PTK’s ___________.
[A]easy availability
[B]flexibility in pricing
[C] successful promotion
[D] popularity with households
It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom— or at least confirm that he's the kid's dad. All he needs to do is shell out $30 for paternity testing kit (PTK) at his local drugstore—and another $120 to get the results.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last year, according to Doug Fogg, chief operating officer of Identigene, which makes the over-the-counter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $ 2,500.
Among the most popular: paternity and kinship testing, which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family's geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA.
But some observers are skeptical. "There is a kind of false precision being hawked by people claiming they are doing ancestry testing," says Troy Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father's line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other great-grandparents or, four generations back, 14 other great-great-grandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don't rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person's test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
In Paragraphs 1 and 2, the text shows PTK's ______.
A.easy availability
B.flexibility in pricing
C.successful promotion
D.popularity with households
根据下列文章,回答26~30题。
It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom—or at least confirm that he’s the kid’s dad. All he needs to do is shell out $30 for a paternity testing kit (PTK) at his local drugstore—and another $120 to get the results.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA.
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第 26 题 In paragraphs 1 and 2 , the text shows PTK’s
A.easy availability.
B.flexibility in pricing.
C.successful promotion.
D.popularity with households.
Some companies might not let you rent a car ______ you have a credit card.
A.where
B.because
C.since
D.unless
The finest films of the silent era depended on two elements that we can seldom provide today a large and receptive audience and a well-orchestrated score. For the audience, the fusion of picture and live music added up to more than the sum of the respective parts.
The one word that sums up the attitude of the silent filmmakers is enthusiasm, conveyed most strongly before formulas took shape and when there was more room for experimentation. This enthusiastic uncertainty often resulted in such accidental discoveries as new camera or editing techniques. Some films experimented with players; the 1915 film Regeneration, for example, by using real gangsters and streetwalkers, provided startling local color. Other films, particularly those of Thomas Ince, provided tragic endings as often as films by other companies supplied happy ones.
Unfortunately, the vast majority of silent films survive today in inferior prints that no longer reflect the care that the original technicians put into them. The modern versions of silent films may appear jerky and flickery, but the vast picture palaces did not attract four to six thousand people a night by giving them eyestrain. A silent film depends on its visuals; as soon as you degrade those, you lose elements that go far beyond the image on the surface. The acting in silent was often very subtle and very restrained, despite legends to the contrary.
In paragraph 2, the sentence" For the audience. . . parts, "indicates that______.
A.music was the most important element of silent films
B.silent films rely on a combination of music and image in affecting an audience
C.the importance of music in silent film has been overestimated
D.live music compensated for the poor quality of silent film images
Most companies expect IT (Information Technology) managers to head an IT staff of computer technicians. But IT managers can also specialize in other areas. Some managers may also be responsible for keeping their company’s Internet safety. They protect both their company and their online customers from thieves.
Other managers focus more on the business rather than the technical part of computing. They become project managers, helping companies reach as many online customers as possible.
Some companies also look for IT managers who can act as trainers. These trainers help a company’s computer technicians keep up-to-date on computer skills.
Most companies require their IT managers to have both a bachelor’s degree and some experience in the computer field. Often, companies hire IT managers out of their existing staff of computer technicians.
Since IT managers are extremely important to companies’ success, it’s no surprise that they receive such high salaries – around US $56,000 a year to start with. And, in such a fast-changing field,
managers’ salaries usually increase after only a couple of years.
The world will be watching to see just how quickly e-commerce replaces the old ways of doing business. And as computers change the way the world does business, IT managers will be in the middle of it all. Few companies can survive without them.
Besides being the leader of computer technicians, IT managers are also expected to be ________.
(A) experienced product designers
(B) skilled online technicians
(C) doctorate holders
(D) online safety specialists
What are not the resulting effects on cities when those people moved out?
A. There were more crimes.
B. Cities were in a bad condition.
C. Only one mass transit system was completed.
D. Some small companies move in while larger ones moved out.