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Many U.S. firms provide guidelines of behavior. to employees through a code of responsibilities and ethics.（)
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更多“Many U.S. firms provide guidel…”相关的问题
B.They can’t afford trips to Europe.
C.Their currency has slumped.
D.They have lost half of their assets.
How does the weak dollar affect the life of ordinary Americans？A.They have to cancel their vacations in New England.
B.They find it unaffordable to dine in mom-and-pop restaurants.
C.They have to spend more money when buying imported goods.
D.They might lose their jobs due to potential economic problems.
In the author's opinion， the weak dollar leads to the following consequences EXCEPT that.A.The dallar has little respect in New England.
B.Europeans begin to think more warmly of the U.S.
C.Imported food is more expensive to the Americans.
D.Some large American corporations make more profits.
According to the last paragraph， what is the author’s advice to Americans？A.They treat the dollar with a little respect.
B.They try to win in the weak-dollar gamble.
C.They treasure their marriages all the more.
D.They vacation at home rather than abroad.
How do many Europeans feel about the U.S with the devalued dollar？A.They think of it as a good tourist destination.
B.They feel contemptuous of it.
C.They regard it as a superpower on the decline.
D.They are sympathetic with it.
请帮忙给出每个问题的正确答案和分析，谢谢！
Two economists at the Federal Reserve Bank in Dallas, W. Michael Cox and Richard Alin, reported on the 10 largest downsizers of the 1990—1995 period, which include Digital Equipment, McDonnell Douglas, General Electric, and Kmart. Collective output (sales adjusted for inflation) declined by almost 10 percent. On the other hand, productivity per worker rose nearly 28 percent, compared with a gain of 1.5 percent in the rest of the economy. Says Cox, "Most of the companies emerged from the downsizing more competitive than before and thus were able to provide greater security to their workers. " The cost？ 850,000 workers.
Yet negative outcomes prevailed at many firms. Devastatingly low morale, increased disability claims and suits for wrongful discharge (解雇), and general mistrust of management plague many companies. A study done at the Wharton School examined data on several thousand firms and found that downsizing had little or no effect on earnings or stock market performance. Far more effective were leveraged buyouts (举债全额收购) and portfolio (投资组合) restructuring.
There is some evidence that consistent focus on creating value for share holders, which includes paring unneeded workers, actually increases jobs in the long run, "Stronger, leaner companies are able to compete in the world market more effectively, and that ultimately draws jobs back to those companies." That's the opinion of Thomas Copland, a director of McKinsey and Co., a management consulting firm that studied 20 years of data or 1,000 companies in the United States, Canada, Germany, Holland, Belgium, and France. The study revealed that, unlike those in the United States and Canada, the European firms lost jobs in the long term because their returns to shareholders fell between 1970 and 1990.
Although long-run growth is a pleasant prospect for shareholders, the short-term loss of jobs and income has left many employees and their families struggling in the aftermath of downsizing.
The term "downsizing" in this passage means ______.
A．just cutting down to size
B．producing smaller models or styles
C．cutting jobs and positions for higher performance and profits
D．cutting down on incentive programs
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
"Ah, yes," replied the manager, "but America has treasures that Japan can never hope to possess."
"You mean our mineral wealth and bountiful farms？
"Ah, no. I was referring to Caltech and MIT."
America's scientific institutions--its technological universities and government laboratories--are the en vy of the world , producing ideas, devices and medicines that have made the U.S. prosperous, improved the lives of people around the globe and profoundly affected their perception of the world and the universe. This tremendous creativity is reflected in tile technical reports that are published in scientific journals throughout the world. Fully 35 % of them come from scientists doing their research at American institutions.
Yet American dominance can no longer be taken for granted. Many recent U. S. achievements and a wards stem in large measure from generous research grants of the past, and any weakening of government and industry commitment to support of basic research could in the next few decades cost the nation its scientific leadership. Some slipping is already divalent. In high-energy physics, where Americans once reigned supreme, Western Europe now spends roughly twice as much money as the U. S. Result. the major high-energy physics discoveries of tile past few years have been made not by Americans but by Europeans.
Even so, money alone cannot guarantee scientific supremacy. Freedom of inquiry, an intellectually stimulating environment and continuous recruitment of the best minds must accompany it. That combination has been achieved in many U.S. institutions--educational, governmental and industrial--but perhaps no where more successfully than at the National Institutes of Health, Bell Laboratories and Caltech.
America's technological universities and government laboratories are generally ______.
A．loved by scientists in other parts of the world
B．disliked by scientists in other parts of the world
C．admired by scientists in other parts of the world
D．jealous of scientists in other parts of the world
Working-class families in the United States are usually nuclear, and
many studies indicate that working-class couples marry for love, not
for money. Upper-class couples may marry for love, but their commitment
of love is sometimes compromised by the recognition of their marriage 【M1】______
as a way to preserve their class identity. Middle-class couples may also
marry for love, but the overridden task of middle-class families is also 【M2】______
an-economic thing—to enhance the earning power of the breadwinner. 【M3】______
Of course, working-class people are also affected by the economic
realities for their families must operate like economic units as well. 【M4】______
However, the economic tasks of families are more a part of their dreams 【M5】______
about marriage than they are a part of the reality of their married life.
Indeed, to many a working-class couples, love provides a way to escape 【M6】______
from the difficulties of their parents’ home and starts their own family life. 【M7】______
Another distinctive feature of working-class families is the majority 【M8】______
of them have limited choices about the work available to them. Their
"choices' are often the "leftovers" in the job market. People from working-class
families do seek serf-esteem and personal confirmation, and they come 【M9】______
to their jobs full of hopes. However, given the way which production 【M10】______
and consumption are organized in advancing societies like the U.S.,
members of the working-class often experience exploitation in struggling
at jobs that may be less meaningful.
【M1】
Now in this industrialized world people are inclined to choose material possessions. This is true of doctors, too. The high income of doctors is the envy of other people. Many high school graduates are eager to get into medical colleges, and countless girls consider doctors to be their best choice of husbands. For many years the public has charged that doctors in public hospitals demand money from patients. The amount of money the patients give determines the kind of treatment they receive. It has also been said that drug companies have to pay the doctors so that the latter will use their products.
Recently a large medicine factory set up by the U.S. Investors declared that it will stop giving "kickbacks" to doctors as the factory bas spent too much to promote sales over the years. This declaration has caused quite a stir in our society. We wonder what the officials who have denied the dealings mentioned above will say about this.
According to the passage why did the doctors in Taiwan deserve our highest admiration in former times？ ______.
A．Because they were a group of qualified doctors
B．Because they ranked first in wealth
C．Because they were able to cure the sick of poverty
D．Because they were the doctors with medical morals as well as medical skill
Yet as odd as the MacDonald exchange was, barter is now big business on the Net. This year more than 400000 companies worldwide will exchange some $10 billion worth of goods and services on a growing number of barter sites. These Web sites allow companies to trade products for a virtual currency, which they can use to buy goods from other members. In Iceland, garment- maker Kapusalan sells a third of its output on the booming Vidskiptanetid exchange, earning virtual money that it uses to buy machinery and pay part of employee salaries. The Troc-Services exchange in France offers more than 4600 services, from math lessons to ironing.
This is not a primitive barter system. By creating currencies, the Internet removes a major barrier—what Bob Meyer, publisher of BarterNews, calls "the double coincidence of wants." That is, two parties once not only had to find each other, but also an exchange of goods that both desired. Now, they can price the deal in virtual currency.
Barter also helps firms make use of idle capacity. For example, advertising is "hugely bartered" because many media, particularly on the Web, can supply new ad space at little cost. Moreover, Internet ads don't register in industry-growth statistics, because many exchanges are arranged outside the formal exchanges.
Like eBay, most barter sites allow members to "grade" trading partners for honesty, quality and so on. Barter exchanges can allow firms in countries with hyperinflation or nontradable currencies to enter global trades. Next year, a nonprofit exchange called Quick Lift Two (QL2) plans to open in Nairobi, offering barter deals to 38000 Kenyan farmers in remote areas. Two small planes will deliver the goods. QL2 director Gacii Waciuma says the farmers are excited to be "liberated from corrupt middlemen." For them, barter evokes a bright future, not a precapitalist past.
The word "techies" (Line 4, Para.1) probably refers to those who are ______.
A．afraid of technology
B．skilled in technology
C．ignorant of technology
D．incompetent in technology
Mercedes experienced one of its worst years ever in 1992. The auto maker's worldwide car sales fell by 5 percent from the previous year, to a low of 527,500. Before the decline, in 1988, the company could sell close to 600,000 cars per year. In Germany alone, there were 30,000 fewer new Mercedes registrations last year than in 1991. As a result, production has plunged by almost 50,000 cars to 529, 400 last year, a level well beneath the company's potential capacity of 650,000. Mercedes's competitors have been catching up in the U.S., the world's largest car market. In 1986, Mercedes sold 100,000 vehicles in America; by 1991, the number had declined to 39,000. Over the last two years, the struggling company has lost a slice of its U.S. market share to BMW, Toyota and Nissan. And BMW outsold Mercedes in America last year for the first time in its history. Meanwhile, just as Mercedes began making some headway in Japan, a notoriously difficult market, the Japanese economy fell on hard times and the company saw its sales decline by 13 percent in that country.
Revenues(收益) will hardly improve this year, and the time has come for getting down to business. At Mercedes, that means cutting payrolls, streamlining production and opening up to consumer needs. Revolutionary steps for a company that once considered itself beyond improvement.
The author's intention in citing various nationalities' interests in Mercedes is to illustrate Mercedes' ______.
A．sale strategies
B．market monopoly
C．superior quality
D．past record
