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[主观题]
Who controls overtime work？
A、The employers
B、The workers
C、The companies
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题目内容
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A、The employers
B、The workers
C、The companies
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更多“Who controls overtime work？”相关的问题
The launch of several new products and a rapid increase in exports had raised a number of problems at Loho. These included problems in meeting order deadlines, whilst a number of operational constraints had meant that some orders had been delivered to customers late. The increase in overseas business had also, according to Sonja Tan, the financial director, increased the overall risk profile of the business. Credit risk had risen substantially as had a range of risks associated with exporting and overseas investment. In addition to a growth from 150 to 600 employees in its home country, Loho also had recruited a further 200 people overseas in order to facilitate business in those countries.
As part of her continuing professional development (CPD), Sonja Tan, the finance director who was also a professional accountant, had been to a seminar on improving internal controls (IC). She believed that at this point in its growth, Loho could benefit from tighter internal controls. Speaking about this to the board on her return from the seminar, she reminded her colleagues that sound internal controls could only provide ‘reasonable assurance’ and that any IC system had inherent limitations and could never be totally effective whatever changes were made to improve them. This came as a surprise to some board members who assumed, because internal controls were often very expensive, that they should be guaranteed to be fully effective.
Required:
(a) Construct the case for establishing an internal audit function at Loho Company. (10 marks)
(b) Explain the reasons why many internal controls can never be guaranteed to be fully effective and discuss why ICs being ‘very expensive’ are no guarantee of their effectiveness. (9 marks)
(c) The finance director Sonja Tan learned about improved internal controls as part of her continuing professional development (CPD).
Required:
Explain the advantages of continuing professional development (CPD) for professional accountants such as finance director Sonja Tan. (6 marks)
The question of fitness to【27】comes【28】every time some medical condition relates to an accident like this. Last week two motorists died as result of blackouts (瞬间昏厥) at the wheel. With these【28】in mind, it is not surprising that accident prevention organizations are trying to persuade the government to introduce stricter controls over【30】.
(46)
A．attempt
B．answer
C．warning
D．sign
The question of fitness to【30】comes【31】every time some medical condition relates to an accident like this. Last week two motorists died【32】blackouts (瞬间昏厥) at the wheel, With these【33】in mind, it is not surprising that accident prevention organizations are trying to【34】the government to introduce stricter controls over【35】so that both drivers and people on the road will enjoy safety.
(41)
A．being
B．be
C．had
D．has
Renters and city planners are worried about the high cost of renting apartments. Many cities now have rent control laws to keep the cost of renting low. These laws help low-income families who cannot pay high rents.
Rent controls in the United States began in 1943 when the government imposed rent controls on all American cities to help workers and the families of soldiers during World War Ⅱ. After the war, only one city—New York—continued these World War Ⅱ controls. Recently, more and more cities have returned to rent controls. At the beginning of the 1980s, nearly one fifth of the people in the United States lived in cities with rent-control laws.
Many cities have rent-control laws, but why are rents so high？ Builders and landlords blame rent controls for the high rents. Rents are high because there are not enough apartments to rent, and they blame rent controls for the shortage of apartments. Builders want more money to build more apartment buildings, and landlords want more money to repair their old apartment buildings. But they cannot increase rents to get this money because of the rent-control laws. As a result, landlords are not repairing their old apartments, and builders are not building new apartment buildings to replace the old apartment buildings. Builders are building apartments for high-income families, not low income families, so low-income families must live in old apartments that are in disrepair. Builders and landlords claim that rent-control laws really hurt low income families.
Many renters disagree with them. They say that rent control is not the problem. Even without rent controls, builders and landlords will continue to ignore low-income housing because they can make more money from high-income housing. The only answer, they claim, is more rent controls and government help for low-income housing.
Which of the following would be the best title for the passage？
A．The Highest Rent.
B．Rent Controls.
C．Building Apartments for Low-Income Families.
D．Rent-Control Laws.
firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are
reviewing the working papers in order to draft a report to those charged with governance. The statement of financial
position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod
Co is the manufacture of farm machinery.
During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions
had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost
of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,
plant and equipment.
An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair
value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who
stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand
name. The member of the audit team who completed the work programme on intangible assets has noted that this
treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the
asset.
Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the
external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused
a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the
procedures. In addition, on the final audit, when the audit senior requested documentation to support the final
inventory valuation, it took two weeks for the information to be received because the accountant who had prepared
the schedules had mislaid them.
Required:
(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report
to those charged with governance. (2 marks)
Most people who travel long distances complain of jetlag(喷气式飞行时差反应). Jetlag makes business travelers less productive and more prone【C1】______ making mistakes. It is actually caused by【C2】______ of your "body clock"-a small cluster of brain cells that controls the timing of biological【C3】______ . The body clock is designed for a 【C4】______ rhythm of daylight and darkness, so that it is thrown out of balance when it【C5】______ daylight and darkness at the "wrong" times in a new time zone. The【C6】______ of jetlag often persist for days 【C7】______the internal body clock slowly adjusts to the new time zone.
Now a new anti-jet, lag system is【C8】______ that is based on proven【C9】______ pioneering scientific research. Dr. Martin Moore-Erie has【C10】______ a practical strategy to adjust the body clock much sooner to the new time zone【C11】______ controlled exposure to bright light. The time zone shift is easy to accomplish and eliminates 【C12】______ of the discomfort of jetlag.
A successful time zone shift depends on knowing the exact times to either【C13】______ or avoid bright light. Exposure to light at the wrong time can actually make jetlag worse. The proper schedule【C14】______ . light exposure depends a great deal on【C15】______ . ravel plans. Data on a specific flight itinerary(旅行路线) and the individual's sleep【C16】______ are used to produce a Trip Guide with【C17】______ on exactly when to be exposed to bright light.
When the Trip Guide calls【C18】______ bright light you should spend time outdoors if possible. If it is dark outside, or the her is bad,【C19】______ you are on an aeroplane, you can use a special light device to provide the necessary light【C20】______ for a range of activities such as reading, watching TV or working.
【C1】
A．for
B．from
C．to
D．of
Now a new anti-jet-lag system is 【28】______ that is based on proven 【29】______ pioneering scientific research. Dr. Martin Moore-Ede had 【30】______ a practical strategy to adjust the body clock much sooner to the new time zone 【31】______ controlled exposure to bright light. The time zone shift is easy to accomplish and eliminates 【32】______ of the discomfort of jet-lag.
A successful time zone shift depends on knowing the exact times to either 【33】______ or avoid bright light. Exposure to light at the wrong time can actually make jet-lag worse. The proper schedule 【34】______ light exposure depends a great deal on 【35】______ travel plans.
Data on a specific flight itinerary and the individual's sleep 【36】______ are used to produce a Trip Guide with 【37】______ on exactly when to be exposed to bright light.
When the Trip Guide calls 【38】______ bright light you should spend time outdoors if possible. If it is dark outside, or the weather is bad, 【39】______ you are on an aeroplane, you can use a special light device to provide the necessary light 【40】______ for a range of activities such as reading, watching TV or working.
【21】
A．from
B．of
C．for
D．to
No Jetlag(时差反应)Anymore
Most people who travel long distances complain of jetlag(时差反应)． Jetlag makes business travelers less productive(多产的,有成效的)and more prone 1 making mistakes． It is actually caused by 2 of your "body clock"--a small cluster(串,组,群)of brain cells that controls the timing of biological 3 ． The body clock is designed for a regular rhythm(节奏)of daylight and darkness, so that it is thrown out of balance when it experiences daylight and darkness at the "wrong" times in a new time zone． The 4 of jetlag often persist(持续) for days 5 the internal body clock slowly adjusts to the new time zone．
Now a new anti-jetlag system is available that is based on proven 6 pioneering scientific research． Dr． Martin Moore has devised a practical strategy to adjust the body clock much sooner to the new time zone 7 controlled exposure to bright light． The time zone shift(转)is easy to accomplish and eliminates(消除) 8 of the discomfort of jetlag．
A successful time z0ne shift depends on knowing the exact times to either 9 or avoid bright light． Exposure to light at the wrong time can actually make jetlag worse． The proper schedule 10 light exposure depends a great deal on 11 travel plans．
Data on a specific flight itinerary(旅行路线)and the individual's sleep 12 are used to produce a Trip Guide with 13 on exactly when to be exposed to bright light．
When the Trip Guide calls 14 bright light you should spend time outdoors if possible． If it is dark outside, or the weather is bad, 15 you are on an aeroplane, you can use a special light device to provide the necessary light stimulus(刺激)for a range of activities such as reading, watching TV or working．
第 51 题
A．for
B．from
C．to
D．of
Now a new anti-jetlag system is【C8】______ that is based on proven【C9】______ pioneering scientific re- search. Dr. Martin Moore-Ede has【C10】______ a practical strategy to adjust the body clock much sooner to the new time zone【C11】______ controlled exposure to bright light. The time zone shift is easy to accomplish and eliminates【C12】______ of the discomfort of jetlag. A successful time zone shift depends on knowing the exact times to either【C13】______ or avoid bright light. Exposure to light at the wrong time can actually make jetlag worse. The proper schedule【C14】______ light exposure depends a great deal on【C15】______ travel plans.
Data on a specific light itinerary and the individual's sleep【C16】______ are used to produce a Trip Guide with【C17】______ on exactly when to be exposed to bright light. When the Trip Guide calls【C18】______ bright light you should spend time outdoors if possible. If it is dark outside, or the weather is bad,【C19】______ you are on an aeroplane, you can use a special light device to provide the necessary light【C20】______ for a range of activities such as reading, watching TV or working.
【C1】
A．for
B．from
C．to
D．of
