题目内容
（请给出正确答案）
Not a single company can dominate．the industry because __________．
A.people resist standardization
B.parents want to reduce the wedding cost
C.many couples can’t afford more than the price of a hamburger
D.family members are surprised at the complicated alTangements
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更多“Not a single company can domin…”相关的问题
(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.
Required:
Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.
(5 marks)
(b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:
(i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it
contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million
respectively. It appears that the company has not updated the value of its insurance cover and only expects
to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been
severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks)
(ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March
2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned
a commission of 15% of the selling price. (3 marks)
(iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s
deferred tax liability by $650,000 as at 31 March 2009. (3 marks)
Required:
Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year
ended 31 March 2009.
Note: assume all items are material and are independent of each other. (10 marks as indicated)
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
请根据以下内容回答 76～85 题：
Directions: There are 10 blanks in fhe following passage. For each numbered blank,there are 4 choices marked A, B, C and D． Choose one to complete the dialogue and mark your answer on the ANSWER SHEET with a single line through the center.
For reasons of safety and ease of maintenance, Washington and dozens of other communities are building rubber sidewalks made 76 ground-up tires of cars and bikes. The rubber squares are up to three times more expensive than concrete squares but 77 longer, because tree roots and freezing weather won't crack them. That, 78 , could reduce the number of slip-and-fall complaints made 79 uneven pavements. The shock absorbing surface also happens to be easier on the joints of slow runners and more forgiving when someone slips or falls, and the rubber sidewalks are considered more environmentally friendly. They 80 a way to recycle some of the estimated 290 million tires 81 out each year in the United States, and they do not restrict tree.roots the way concrete squares 82 . Since 2001, a company, Rubber sidewalks, has been grinding thousands of old tires into small pieces, 83 sticky substances and baking the material into sidewalk sections that weigh less than eleven pounds a square foot, or a quarter of the weight of concrete. The rubber squares are now 84 in two colors of gray and orange. The District of Columbia has spent about $60,000 to replace broken concrete with the rubber squares here and there in a residential 85 northeast of the Capital.
第 76 题
A． by
B． on
C． of
D． for
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
Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.
The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.
As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.
As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.
Required:
(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.
(13 marks)
A thorough review of the main production operation revealed nothing that might explain the increased failure and so attention was focused instead on the QC laboratory. For some years, the QC laboratory at Yaya, managed by Jane Goo, had been marginalised in the company, with its two staff working in a remote laboratory well away from other employees. Operations director Ben Janoon, who designed the internal control systems in Yaya, rarely visited the QC lab because of its remote location. He never asked for information on product failure rates to be reported to him and did not understand the science involved in the QC process. He relied on the two QC staff, Jane Goo and her assistant John Zong, both of whom did have relevant scientific qualifications.
The two QC staff considered themselves low paid. Whilst in theory they reported to Mr Janoon, in practice, they conducted their work with little contact with colleagues. The work was routine and involved testing products against a set of compliance standards. A single signature on a product compliance report was required to pass or fail in QC and these reports were then filed away with no-one else seeing them.
It was eventually established that Jane Goo had found a local buyer to pay her directly for any of Yaya’s products which had failed the QC tests. The increased failure rate had resulted from her signing products as having ‘failed QC’ when, in fact, they had passed. She kept the proceeds from the sales for herself, and also paid her assistant, John Zong, a proportion of the proceeds from the sale of the failed products.
Required:
(a) Explain typical reasons why an internal control system might be ineffective. (5 marks)
(b) Explain the internal control deficiencies that led to the increased product failures at Yaya. (10 marks)
(c) Discuss the general qualities of useful information, stating clearly how they would be of benefit to Mr Janoon, and recommend specific measures which would improve information flow from the QC lab to Mr Janoon. (10 marks)
games or hanging from ropes?Traditionally,many organizations approach team building in this way but,then,they wonder why that wonderful sense of teamwork that has been displayed at the retreat or the seminar fails to impact long-term beliefs and actions back at work.
I'm not averse to retreats,planning sessions,seminars and team building activities-in fact I lead them-but they have to form part of a much larger teamwork effort.You will not build teamwork by“retreating”as a group for a couple of days each year,instead you need to think of team building as something you do every single day.
Form teams to solve real work issues and to improve real work processes.Provide training in systematic methods so the team expends its energy on the project,not on trying to workout how to work together as a team to approach the problem.
Hold department meetings to review projects and progress,to obtain broad input,and to coordinate shared work processes.If there is friction between team members,examine the work processes they mutually own-the problem is not usually their personalities; instead,it is often the fact that the team members haven't agreed on how they will deliver a product or service,or the steps required to get something done.
●Build fun and shared occasions into the organization's agenda-hold potluck lunches,take the team to a sporting event,sponsor dinner sat a local restaurant,go hiking or go to an amusement park.Hold a monthly company meeting,sponsor sports teams and encourage cheering team fans.
●Use icebreakers and teamwork exercises at meetings-these help team members get to know each other,share details about each other's lives,and have a laugh together.
●Celebrate team successes publicly.There are many ways you could do this,for instance by buying everyone the same T-shirt or hat,putting team member names in a draw for company merchandise and gift certificates.The only thing limiting you is your imagination.
If you do the types of teamwork building listed above,you'll be amazed at the progress you will make in creating a teamwork culture,a culture that enables individuals to contribute more than they ever thought possible-together.
1.Team building event is traditionally related to playing games at resort.
2.The author claims that playing games together is as important as forming teams to solve real work issues and to improve real work processes for team building.
3.“Retreat”in the first paragraph means withdrawal of troops after a defeat.
4.Ice breaking motivates team members to compete with each other.
5.A good teamwork culture enables individuals to make more efforts together.
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.
Questionsare based on the following passage．
Never before has so much money been made by a single firm in such a short period of time．OnJanuary 27th Tim Cook， the boss of Apple， announced that it had made $18 billion in its latest financialquarter．Apple"s telephone-number-sized profit stemmed largely from sales of its hugely popular iPhone， which accounted for over two-thirds of its $ 74．6 billion revenue．Chief executives rarely admit to being shocked by their companies" performance， but Mr．Cook said it was "hard to comprehend" the extent of the interest in Apple"s products．He noted that， on average，34，000 iPhones were bought every hour of every day during the latest quarter．
Apple is the world"s largest company by market capitalisation （总值） as well as its most profitable．Strikingly， it has risen to greatness using a rather old-Fashioned business model: sellinghighly desirable objects at fat gross margins， which hit almost 40% in the latest quarter．The tech
industry has bred numerous software-based finns， such as Google and Facebook， that don"t have to worry about shifting goods around， yet they make much less than the Colossus of Cupertino．Amazon handles lots of physical goods， but loses money．
Another thing that sets Apple apart from the tech pack is its success in conquering China．Whilerivals have been frustrated there， Apple has just become the largest force in China"s smartphone market measured by units shipped， according to Canalys， a market-research firm．Any failure in China could hurt Apple．The company"s overall dependence on the iPhone is anotherrisk．But these are early days for the iPhone 6， Apple"s latest device， whose bigger screen takes the firminto the "phablet" （平板手机） category of larger phones that are wildly popular with customers．Some
iFans also point out that Apple"s share of the smartphone market is small compared with devices using Google"s Android operating system．So it has plenty of room to grow．Mr．Cook said this week that its much-anticipated smartwatch will go on sale in April．Tim Bajarin of Creative Strategies， a consulting ftrm， thinks Apple could sell 22m -24m in the first 12 months after
the launch， producing billions of dollars of new revenue．Sanford C．Bernstein， a research firm， reckons the watches will have a higher-than-average gross margin， which predicts good profits．Apple should be able to make more money from software and services， too．
A large part of Apple‘s fat profit comes from__________． 查看材料
A.the sales of its smartwatch
B.the sales of its software
C.the sales of its service
D.the sales of its iPhone
1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very
important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,
informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would
enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.
It would also produce lower unit environmental emissions and would substantially improve product quality compared
to its current process and indeed compared to all of the other competitors in the industry.
SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers
sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and
has always valued its relationship with the local community. Its website says that SHC has always sought to maximise
the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the
Swan Hill locality which is where it started in 1900 and has been based ever since.
As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked
whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and
she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their
research.
It quickly became clear that the discovery of the sink method was so important and far reaching that it had the
potential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told board
colleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors out
of business and make SHC the single global supplier. He said that as the board considered the options, members
should bear in mind the seriousness of the implications upon the rest of the industry.
Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plant
necessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sink
technology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would not
be filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of the
discovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyear
legal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pace
in line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’
requirement where licensees would be required to inform. SHC of any improvements discovered that made the sink
method more efficient or effective.
The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it to
SHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy was
all about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sink
method should not be licensed to competitors and should be pursued as fast as possible. The operations director said
that to gain the full benefits of the sink method with either option would require a complete refitting of the factory and
the largest capital investment that SHC had ever undertaken.
The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy option
was not without risks. First, he said, he would have to finance the investment, probably initially through debt, and
second, there were risks associated with any large investment. He also informed the board that the licensing option
would, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’s
patented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their market
leadership in the short term without incurring risk, whilst increasing their industry dominance in the future through
careful investment of the royalty payments.
The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. She
asked whether SHC had the right, even if it had the ability, to put competitors out of business.
Required:
(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)
