题目内容
（请给出正确答案）
A.practical
B. predicted
C. promised
D. materialistic
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更多“This () view has seriously inf…”相关的问题
A．it is still well-received by all the staff members today
B．it is valuable to the employer and the employee
C．it is helpful for attracting young employees
D．it is both useful and interesting
The author's view on the historical development of toys is ______.
A．the craftsmanship in toy - making has remained essentially unchanged
B．toys have remained basically the same all through the centuries
C．the toy industry has witnessed great leaps in technology in recent years
D．toys are playing an increasingly important role in shaping a child's character
Required:
(a) Discuss the particular difficulties encountered when budgeting in public sector organisations compared with budgeting in private sector organisations, drawing comparisons between the two types of organisations. (5 marks)
(b) Explain the terms ‘incremental budgeting’ and ‘zero-based budgeting’. (4 marks)
(c) State the main stages involved in preparing zero-based budgets. (3 marks)
(d) Discuss the view that ‘there is no longer a place for incremental budgeting in any organisation, particularly public sector ones,’ highlighting any drawbacks of zero-based budgeting that need to be considered. (8 marks)
In 2015, the US Forest Service for the first time spent more than half of its $5.5 billion annualbudget fighting fires－nearly double the percentage it spent on such efforts 20 years ago. In effect,fewer federal funds today are going towards the agency&39;s other work－such as forest conservation,watershed and cultural resources management, and infrastructure upkeep －that affect the lives of all Americans. Another nationwide concern is whether public funds from other agencies are going into constructionin fire-prone districts. As Moritz puts it, how often are federal dollars building homes that are likelyto be lost to a wildfire？
“It’s already a huge problem from a public expenditure perspective for the whole country, We need to take a magnifying glass to that. Like, “Wait a minute, is this OK ？”“Do we want insteadto redirect those funds to concentrate on lower-hazard parts of the landscape？ ” Such a view would require a corresponding shift in the way US society today views fire, researcherssay.
For one thing, conversations about wildfires need to be more inclusive. Over the past decade, thefocus has been on climate change－how the warming of the Earth from greenhouse gases is leadingto conditions that worsen fires. While climate is a key element, Moritz says, it shouldn’t come at the expense of the rest of theequation.
“The human systems and the landscapes we live on are linked, and the interactions go both ways,"he says. Failing to recognize that, he notes, leads to "an overly simplified view of what the solutionsmight be. Our perception of the problem and of what the solution is becomes very limited. At the same time, people continue to treat fire as an event that needs to be wholly controlled andunleashed only out of necessity, says Professor Balch at the University of Colorado. But macknowledging fire&39;s inevitable presence in human life is an attitude crucial to developing the laws,policies, and practices that make it as safe as possible, she says.
“We’ve disconnected ourselves from living with fire, ” Balch says. “It is really important tounderstand and try and tease out what is the human connection with fire today. ”
36.More frequent wildfires have become a national concern because in 2015 they_____.
A.exhausted unprecedented management efforts
B.consumed a record-high percentage of budget
C.severely damaged the ecology of western states
D.caused a huge rise of infrastructure expenditure
While admitting that climate is a key element, Moritz notes that _____.A.public debates have not settled yet
B.fire-fighting conditions are improving
C.other factors should not be overlooked
D.a shift in the view of fire has taken place
The overly simplified view Moritz mentions is a result of failing to _____.A.discover the fundamental makeup of nature
B.explore the mechanism of the human systems
C.maximize the role of landscape in human life
D.understand the interrelations of man and nature
Moritz calls for the use of "a magnifying glass" to _____.A.raise more funds for fire-prone areas
B.avoid the redirection of federal money
C.find wildfire-free parts of the landscape
D.guarantee safer spending of public funds
Professor Balch points out that fire is something man should _____.A.do away with
B.come to terms with
C.pay a price for
D.keep away from
请帮忙给出每个问题的正确答案和分析，谢谢！
Social scientists are, of course, extremely interested in these types of questions. They want to explain why we possess certain characteristics and exhibit certain behaviors. There are no clear answers yet, but two distinct schools of thought on the matter have been developed. As one might expect, the two approaches are very different from one another, and there is a great deal of debate between proponents of each theory. The controversy is often referred to as " nature/nurture".
Two who support the" nature" side of the conflict believe that our personalities and behavior. patterns are largely determined by biological and genetic factors. That our environment has little, if anything, to do with our abilities, characteristics, and behavior. is central to this theory. Taken to an extreme, this theory maintains that our behavior. is predetermined to such a degree that we are almost completely governed by our instincts.
Proponents of the " nurture" theory, or as they are often called, behaviorists, claimed that our environment is more important than our biologically based instincts in determining how we will act. A behaviorist, B. F. Skinner, sees humans as beings whose behavior. is almost completely shaped by their surroundings. The behaviorists view of the human being is quite mechanistic; they maintain that, like machines, humans respond to environmental stimulus as the basis of their behavior.
Neither of these theories can yet fully explain human behavior. In fact, it is quite likely that the key to our behavior. lies somewhere between these two extremes. That the controversy will continue for a long time is certain.
Which of the following statements would supporters of the" nature" theory agree with？
A．A person's instincts have little effect on his actions.
B．Environment is important in determining a person's behavior. and personality.
C．Biological reasons have a strong influence on how we act.
D．The behaviorists' view correctly explains how we act.
Why do women earn less than men do？ Are the differences explained by the fact that women are looked down upon？ If so, the government has to intervene (干预), to force the employers to pay equal wages to equal jobs. However, there is no agreement among economists about the causes of the gap. One view argues that women on the average have chosen low-paid jobs in which workers enjoy the freedom of entering and leaving the labor force, which reduces their years of experience relative to men. Other people say the gap can also be explained by the difference in educational background.
Much of the gap, however, has not been fully explained. It might be the result of some prejudice (偏见) against women. It is this part that has produced calls for government action. What would happen if the government did intervene to increase the wages paid to women？ One possibility is that in comes for women as a group might actually decline (下降). An increase in wage decreases the quantity of labor imput demanded, resulting in decreased employment as the rate of hiring new workers declines The result will be a surplus (过剩) of labor. Those who can find jobs might be better off while those who had jobs might find themselves out of work.
The difference in labor incomes is most obvious between ______.
A．young men and young women
B．young women in the same industry
C．middle-aged men and middle-aged women
D．middle-aged women in the same industry
The passage infers that American women like
A．a "help yourself" approach
B．waiting to be served
C．a slow service
D．cream and sugar
But the fact remains that 2 million Americans—most of them women and girls—do suffer from eating disorders. In the most extreme cases they literally starve themselves to death. And those who survive are at greater risk of developing brittle bones, life-threatening infections, kidney damage and heart problems. Fortunately, doctors have learned a lot over the past decade about what causes eating disorders and how to treat them.
The numbers are shocking. Approximately 1 in 150 teenage girls in the U. S. falls victim to anorexia nervosa, broadly defined as the refusal to eat enough to maintain even a minimal body weight. Not so clear is how many more suffer from bulimia, in which they binge on food, eating perhaps two or three days’ worth of meals in 30 minutes, then remove the excess by taking medicine to move the bowels or inducing vomiting. Nor does age necessarily protect you. Anorexia has been diagnosed in girls as young as eight. Most deaths from the condition occur in women over 45.
Doctors used to think eating disorders were purely psychological. Now they realize there’s some problematic biology as well. In a study published in the Archives of General Psychiatry recently, researchers found abnormal levels of serotonin, a neurotransmitter in the brain, in women who had been free of bulimia for at least a year. That may help explain why drugs have allowed a lot of people to stop swallowing in large doses of food. Unfortunately, the pills don’t work as well for denial of food. Nor do they offer a simple one-stop cure. Health-care workers must re-educate their patients in how to eat and think about food.
How can you tell if someone you love has an eating disorder？ “Bulimics will often leave evidence around as if they want to get caught.” Says Tamara Pryor, director of an eating-disorders clinic at the University of Kansas in Wichita. Anorexics, by contrast, are more likely to go through long periods of denial.
第36题：We can infer from the first paragraph that _____.
［A］ the media has mislead the public’s view of celebrities
［B］ there is much misunderstanding about eating disorders
［C］ body image concerns are an indication of eating disorders
［D］ the entertainment industry is combating eating disorders
Required:
(a) (i) Discuss the approach taken by IFRS 9 in measuring and classifying financial assets and the main effect that IFRS 9 will have on accounting for financial assets. (11 marks)
(ii) Grainger, a public limited company, has decided to adopt IFRS 9 prior to January 2012 and has decided to restate comparative information under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The entity has an investment in a financial asset which was carried at amortised cost under IAS 39 but will be valued at fair value through profit and loss (FVTPL) under IFRS 9. The carrying value of the assets was $105,000 on 30 April 2010 and $110,400 on 30 April 2011. The fair value of the asset was $106,500 on 30 April 2010 and $111,000 on 30 April 2011. Grainger has determined that the asset will be valued at FVTPL at 30 April 2011.
Required:
Discuss how the financial asset will be accounted for in the financial statements of Grainger in the year ended 30 April 2011. (4 marks)
(b) Recently, criticisms have been made against the current IFRS impairment model for financial assets (the incurred loss model). The issue with the incurred loss model is that impairment losses (and resulting write-downs in the reported value of financial assets) can only be recognised when there is evidence that they exist and have been incurred. Reporting entities are not allowed currently to consider the effects of expected losses. There is a view that earlier recognition of loan losses could potentially reduce the problems incurred in a credit crisis.
Grainger has a portfolio of loans of $5 million which was initially recognised on 1 May 2010. The loans mature in 10 years and carry an interest rate of 16%. Grainger estimates that no loans will default in the first two years, but from the third year onwards, loans will default at an annual rate of about 9%. If the loans default as expected, the rate of return from the portfolio will be approximately 9·07%. The number of loans are fixed without any new lending or any other impairment provisions.
Required:
(i) Discuss briefly the issues related to considering the effects of expected losses in dealing with impairment of financial assets. (4 marks)
(ii) Calculate the impact on the financial statements up to the year ended 30 April 2013 if Grainger anticipated the expected losses on the loan portfolio in year three. (4 marks)
Professional marks will be awarded in question 4 for clarity and quality of discussion. (2 marks)
