He spent two hours _______ the math problem.
A.tried to solve
B.to try solving
C.for trying to solve
D.trying to solve
A.tried to solve
B.to try solving
C.for trying to solve
D.trying to solve
A B C
for working and the number of hours spent in productive labor.
D
In Copernicus'time people still believed that all things—the sun, the stars, and the planets moved around the earth. It was an old belief that few men had ever questioned. Aristotle had based his theory of astronomy on this belief. Because the Church had long been the center of learning, the theory was also linked to religious beliefs.
In 1506 Copernicus returned to his homeland. A few years later he began to work for the Church. All those years Copernicus carried on his work in astronomy. He had just the most basic equipment and, like other scientists of his day, made observations with only his eyes. Still, using mathematics and logic, Copernicus worked out a different theory, which held that the planets went around the sun.
Copernicus did not announce his ideas. He did not want to make trouble. But he could not hide the scientific truth. So he talked about his theory with his friends, who strongly advised him to have his work published. His great book, on the Revolutions of the Heavenly Bodies, appeared at the very end of his life. Copernicus saw the first copy on the day he died, May 24, 1543.
Which of the following is true about Copernicus?
A.He had two brothers and a sister.
B.He used to be called Niklas Koppernigk.
C.He lost his father soon after he was born.
D.He spent 10 years at the University of Cracow.
which were recently discussed at the monthly audit managers’ meeting:
(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the
appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by
Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.
(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of
errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit
team, the directors of CF Co have requested that your firm carry out a review of the financial information
technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,
one of the juniors on the audit team, who is a recent information technology graduate, spent three hours
providing advice to the internal audit team about how to improve the system. As far as you know, this advice has
not been used by the internal audit team.
(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two
audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new
production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as
possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the
production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of
the inventory count. The inventory count and audit procedures were completed within two hours (the previous
year’s procedures lasted a full day), and the juniors then spent four hours at the office party.
Required:
(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered
before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)
The Telephone Co (T Co) is a company specialising in the provision of telephone systems for commercial clients. There are two parts to the business:
– installing telephone systems in businesses, either first time installations or replacement installations;
– supporting the telephone systems with annually renewable maintenance contracts.
T Co has been approached by a potential customer, Push Co, who wants to install a telephone system in new offices it is opening. Whilst the job is not a particularly large one, T Co is hopeful of future business in the form. of replacement systems and support contracts for Push Co. T Co is therefore keen to quote a competitive price for the job. The following information should be considered:
1. One of the company’s salesmen has already been to visit Push Co, to give them a demonstration of the new system, together with a complimentary lunch, the costs of which totalled $400.
2. The installation is expected to take one week to complete and would require three engineers, each of whom is paid a monthly salary of $4,000. The engineers have just had their annually renewable contract renewed with T Co. One of the three engineers has spare capacity to complete the work, but the other two would have to be moved from contract X in order to complete this one. Contract X generates a contribution of $5 per engineer hour. There are no other engineers available to continue with Contract X if these two engineers are taken off the job. It would mean that T Co would miss its contractual completion deadline on Contract X by one week. As a result, T Co would have to pay a one-off penalty of $500. Since there is no other work scheduled for their engineers in one week’s time, it will not be a problem for them to complete Contract X at this point.
3. T Co’s technical advisor would also need to dedicate eight hours of his time to the job. He is working at full capacity, so he would have to work overtime in order to do this. He is paid an hourly rate of $40 and is paid for all overtime at a premium of 50% above his usual hourly rate.
4. Two visits would need to be made by the site inspector to approve the completed work. He is an independent contractor who is not employed by T Co, and charges Push Co directly for the work. His cost is $200 for each visit made.
5. T Co’s system trainer would need to spend one day at Push Co delivering training. He is paid a monthly salary of $1,500 but also receives commission of $125 for each day spent delivering training at a client’s site.
6. 120 telephone handsets would need to be supplied to Push Co. The current cost of these is $18·20 each, although T Co already has 80 handsets in inventory. These were bought at a price of $16·80 each. The handsets are the most popular model on the market and frequently requested by T Co’s customers.
7. Push Co would also need a computerised control system called ‘Swipe 2’. The current market price of Swipe 2 is $10,800, although T Co has an older version of the system, ‘Swipe 1’, in inventory, which could be modified at a cost of $4,600. T Co paid $5,400 for Swipe 1 when it ordered it in error two months ago and has no other use for it. The current market price of Swipe 1 is $5,450, although if T Co tried to sell the one they have, it would be deemed to be ‘used’ and therefore only worth $3,000.
8. 1,000 metres of cable would be required to wire up the system. The cable is used frequently by T Co and it has 200 metres in inventory, which cost $1·20 per metre. The current market price for the cable is $1·30 per metre.
9. You should assume that there are four weeks in each month and that the standard working week is 40 hours long.
Required:
(a) Prepare a cost statement, using relevant costing principles, showing the minimum cost that T Co should charge for the contract. Make DETAILED notes showing how each cost has been arrived at and EXPLAINING why each of the costs above has been included or excluded from your cost statement. (14 marks)
(b) Explain the relevant costing principles used in part (a) and explain the implications of the minimum price that has been calculated in relation to the final price agreed with Push Co. (6 marks)
Which of the following teams has McGrady NOT so far played for?
A.Team U.S.A.
B.Los Angeles Lakers.
C.The Mighty Warriors.
D.Orlando Magic.
Nearly ______ hours were spent listening to the radio as watching television.
A.much
B.many
C.as much
D.as many
One day, after telling Mr. White a long story of his troubles, Tom asked for five pounds.
Mr. White had heard this sort of thing before, but he listened patiently to the end. Then he said, "I understand your difficulties, Tom. I' d like to help you. But I' m not going to give you five pounds this time. I'll lend you the money, and you can pay me off next time you see me."
Tom took the money, but he never appeared again.
Tom was now in difficulties because he ______.
A.worked in a city office and was poorly paid
B.was poorly paid and had a large family to support
C.was poorly paid and always spent money carelessly
D.was out of work and had a large family to support
Today, Americans are still fond of trying their hand at becoming small business people, even though only one out of two survives the first two years. Many of these people start their businesses for the wrong reasons: to get away from the paper work of their present jobs or to exchange the responsibility of their present jobs for freer life styles. But more, not less, paper work and responsibility come with ownership of a small business. John Shuttleworth, owner of the recently successful life-ecology news magazine Mother Earth, reports having had to work sixty hours straight in order to bring out the first issue.
John Shuttleworth waited years after conceiving the idea for Mother Earth before he attempted to put out the first issue. During that time, he collected as much information as he could about his proposed venture. He borrowed books about business from the library; he talked to people already established in the field; and he began planning in detail the amount of money and the kinds and numbers of supplies he would need. When he finally opened with a capital of $1,500, he set up his office in the kitchen of his home and his printing press in the garage. Due to his devotion to business his managerial skill, and his talent, Mother Earth now has a circulation of 300,000:
Not all small business succeed as well as Mother Earth has. Fifty percent of the 450,000 that start in the United States every year fail. Still, ninety-five percent businesses in the States can be described as small. Combined, these businesses account for forty percent of America's gross national product.
According to this passage, many people start their own businesses for the wrong reasons. The reasons are wrong because they do not realize that ______.
A.their own businesses will provide large income but less responsibility
B.their own businesses will not relieve them from paper work and responsibility
C.their own businesses will require longer working hours but less paper work
D.their own businesses could easily fail
1.The reason why young people should be discouraged from becoming actors is that ____.
A、actors are very determined people
B、the course at the drama school lasts two years
C、acting is very hard work
D、there are already too many actors
2.Why is an assistant stage manager's job difficult?____
A、Because he has to do everything.
B、Because he has to work long hours every day.
C、Because he will not be happy.
D、Because he has to wait for another chance.
3.Usually only students who ____are accepted.
A、have received good education
B、are hard-working
C、are talented and promising
D、are good-mannered
4."Then she got angry and said she would call the police". This sentence shows that ____.
A、She totally disbelieved the proposal
B、The man acted with an ill purpose
C、The man forced her into his big car
D、She was a nervous woman
5.The phrase "once in a blue moon" refers to ____.
A、once in a full moon
B、once for a while
C、once for a long time
D、once and for all
Since 1970 the authority has had its own internal Information Technology (IT) department. However, there has been increasing criticism of the cost and performance of this department. The CEO has commented that ‘we seem to expand the department to cope with special demands (such as the millennium bug) but the department never seems to shrink back to its original size when the need has passed’. Some employees are lost through natural wastage, but there have never been any redundancies in IT and the labour laws of the nation, and strong trade unions within the authority, make it diffi cult to make staff redundant.
In the last few years there has been an on-going dispute between managers in the IT department and managers in the fi nance function. The dispute started due to claims about the falsifi cation of expenses but has since escalated into a personal battle between the director of IT and the fi nance director. The CEO has had to intervene personally in this dispute and has spent many hours trying to reconcile the two sides. However, issues still remain and there is still tension between the managers of the two departments.
A recent internal human resources (HR) survey of the IT department found that, despite acknowledging that they received above average pay, employees were not very satisfi ed. The main complaints were about poor management, the ingratitude of user departments, (‘we are always being told that we are overheads, and are not core to the business of the authority’) and the absence of promotion opportunities within the department. The ingratitude of users is despite the IT department running a relatively fl exible approach to fulfi lling users’ needs. There is no cross-charging for IT services provided and changes to user requirements are accommodated right up to the release of the software. The director of IT is also critical of the staffi ng constraints imposed on him. He has recently tried to recruit specialists in web services and ‘cloud computing’ without any success. He also says that ‘there are probably other technologies that I have not even heard of that we should be exploring and exploiting’.
The CEO has been approached by a large established IT service company, ProTech, to form. a new company ProTech-Public that combines the public sector IT expertise of the authority with the commercial and IT knowledge of ProTech. The joint company will be a private limited company, owned 51% by ProTech and 49% by the city authority. All existing employees in the IT department and the IT technology of the city authority will be transferred to ProTech who will then enter into a 10 year outsourcing arrangement with the city authority. The CEO is very keen on the idea and he sees many other authorities following this route.
The only exception to this transfer of resources concerns the business analysts who are currently in the IT department. They will be retained by the authority and located in a new business analysis department reporting directly to the CEO.
The CEO has suggested that the business analysts have the brief to ‘deliver solutions that demonstrably offer benefi ts to the authority and to the people of the city, using information technology where appropriate’. They need to be ‘outward looking and not constrained by current processes and technology’. They will also be responsible for liaising between users and the newly outsourced IT company and, for the fi rst time, defi ning business cases with users.
In principle, the creation of the new company and the outsourcing deal has been agreed. One of the conditions of the contract, inserted by the fi nance director, is that the new company achieves CMMI level 5 within three years. The current IT department has been recently assessed as CMMI level 2. ProTech has recently been assessed at CMMI level 3.
Required:
(a) Evaluate the potential benefi ts to the city authority and its IT employees, of outsourcing IT to ProTech-Public. (12 marks)
(b) The role of the business analyst is currently being re-designed.
Analyse what new or enhanced competencies the business analysts will require to undertake their proposed new role in the city authority. (7 marks)
(c) Explain the principles of CMMI and the advantages to ProTech-Public of achieving CMMI level 5. (6 marks)
He went to the library (and) spent the whole afternoon there (to look) for (material) for an article (on) Shakespeare.
A.and
B.to look
C.material
D.on