John used to be such a computer buff that he spent a large part of his income ______ his c
A.imbibeing
B.modifying
C.increasing
D.upgrading
A.imbibeing
B.modifying
C.increasing
D.upgrading
John likes Chinese food,bm he__________ .eating with chopsticks.
A.doesn’t used to
B.does.n’t use to
C.isn’t used to
D.used not to
A.You’re kidding
B.What should I say of you
C.You are telling me
D.It’S very kind of you
that its residents are very concerned with various forms of antisocial behaviour and minor crimes carried out by a
small number of people, which makes living, working, travelling and socialising in the city centre unpleasant rather
than life threatening. The city’s residents have recently voted for it being one of the five worst cities in the UK in which
to live. There is little or no contact between the police and these residents.
The city is split into a number of police districts, each with its own senior officer in charge. Their focus is on the
response to emergency calls and solving serious crimes in their district rather than the less urgent crimes affecting
everyday living in the city. Response times and serious crime solution rates are the traditional measures by which their
performance is measured and leave them open to criticism of simply reacting to events. There is little sense of being
part of a city police force and, consequently, little sharing of information and experience between the different districts.
The failure in policing antisocial behaviour in the city is seen as being largely the result of a shortage of resources.
There are also important internal and external groups varying in their support or resistance to any necessary change
in policing strategy. Key players include the mayor of the city anxious to improve the reputation of the city, the city’s
press, traditionally used to highlighting police failures rather than successes and finally the courts of justice, which
are reluctant to take on the increased workload that any moves towards reducing antisocial behaviour would produce.
John is aware of the complexity of the problem he faces in changing the way the city is policed to improve the quality
of life of its citizens. He has, however, an impressive track record as a change agent in previous appointments and is
confident that he can bring about the necessary change.
Required:
(a) Using change management models where appropriate, provide John with a brief report on the nature of
change needed in the way the city is policed in order to improve the city’s quality of life. (12 marks)
A.gold and jewels
B.parts of ships
C.whole ships
D.all of the above
(Expressed in RMB thousands)
FINANCLAL STATEMENTS ITEMS
20×8
20×7
Sales
64000
48000
Cost of sales
54000
42000
Net profit
30
-20
December 31, 20×8
December 31, 20×7
Inventory
16000
12000
Current assets
60000
50000
Total assets
100000
90000
Current liabilities
20000
18000
Total liabilities
30000
25000
During the audit, John has the following findings:
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:
Dr. Cash in Bank RMB 5820000
Dr. Financial Expenses RMB 180000
Cr. Notes Receivable RMB 6000000
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:
Dr. Non-operating Expenses RMB 3000000
Cr. Provisions RMB 3000000
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:
Dr. Provisions RMB 3000000
Cr. Cash in Bank RMB 2500000
Cr. Non-operating Income RMB 500000
Required:
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:
(a)Inventory Turnover Rate in 20×8;
(b)Gross Profit Ratio in 20×8;
(c)After Tax Return on Total Assets in 20×8; and
(d)Current Ratio as at December 31, 20×8
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,
modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so
doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used
one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high
levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some
of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an
aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and
looking to generate positive publicity whenever possible.
John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.
He can see a number of environmental trends emerging which could significantly affect the success or otherwise of
any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global
fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of
aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and
reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate
change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on
pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to
support increased competition in air travel and to encourage low cost operators competing against the over-staffed
and loss-making national flag carriers.
The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to
date has come from increased leisure travel by families and retired people. However families are predicted to become
smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support
the increasing number of one-parent families with limited incomes and an ageing population dependent on state
pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher
level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact
on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.
Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together
with global political instability in the shape of wars, terrorism and natural disasters.
John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy
and has asked for your advice.
Required:
(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the
low cost air travel industry. (12 marks)
Some say it came from the Indian peoples. When Europeans first came to America they heard hundreds of different Indian languages. Many were will developed.
One tribe especially had a well developed language. This was the Chocktaw tribe. They were farmers and fishermen whole lived in the rich Mississippi valley in what is now the state of Alabama. When problems arose, Chocktaw leaders discussed them with the tribal chief. They sat in a circle and listened to the wisdom of the chief.
He heard the different proposals, often raising and lowering his head in agreement, and saying, "Okeh," meaning "it is so."
The Indian languages have given many words to English. Twenty four of the American States almost half, have Indian names, Okalahoma, the Dakotas, Idaho, Wisconsin, Ohio and Tennessee, to name a few. And the names of many rivers, streams, mountains, cities and towns are Indian.
However, there are many people who dispute the idea that "Okay" came from the In di ans. Some say the President Andrew Jackson first used the word "Okay." Others claim the word was invented by John Jacob Astor, a fur trader of the late 1700s who became one of the world's richest men. Still others say a poor railroad clerk made up this word. His name was Obadiah Kelly and he put his initials(首写字母), O.K. on each package people gave him to ship by train.
So it goes, each story sounds reasonable and official.
But perhaps the most believable explanation is that the word "Okay" was invented by a political organization in the 1800s. Martin Van Buren was running for President. A group of people organized a club to support him. They called their political organization the "Okay Club. The letters "O" and "K" were taken from the name of Van Buren's hometown, the place where he was born, old Kinderhook, New York.
There is one thing about "Okay" that the experts do agree on: that the word is pure American and that it has spread to almost every country on earth.
There is something about the word that appeals to peoples of every language. Yet, here in America it is used mostly in speech, not in serious writing. In recent time, "Okay" has been given an official place in the English language. But it will be a long time before Americans will officially accept two expressions that come from "Okay." There are "Oke" and "Okeydoke".
______different opinions as where the word "Okay" came from are mentioned in the text.
A.Four
B.Five
C.six
D.Three
It’s easy to join New Jersey Botanical Garden (NJBG) Membership or renew your membership online, by phone or by mail. And it’s so important to the Botanical Garden! Your membership dollars help to improve the Garden, and provide educational and recreational (娱乐的) activities for the general public. Thank you for your support!
To join or renew, please click on the appropriate section and membership category below for safe and convenient online payment processing by PayPal.
If you prefer to join by phone or mail, call the NJBG office at (973) 962-or download and send in our membership brochure (Adobe Acrobat PDF file).
★ Join NJBG Today
Membership CategoryIndividualDual (两人共用)StudentAnnual Dues$ 35$ 60$ 25
Special: Save $ 5 with Biennial Dues (两年会费)$ 60$ 100$ 40
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Special: Save $ 5 with Biennial Dues$ 50$ 80$ 40The Botanical Garden started life as Skylands, a large area in the grand manner. It is famous for a 44 -room Tudor Revival granite (公馆) designed by John Russell Pope. Skylands has 96 acres of formal and naturalized gardens and is surrounded by over 1, 000 acres of meadows (草坪) and woodlands. Purchased by the State in 1996 and officially named as the New Jersey State Botanical Garden in 1984, the gardens contain approximately 5, 000 species and varieties of trees and flowers.
For you, the NJBG is an exciting and beautiful place to visit where you may enjoy each season’s best. Members enjoy special events, festivals, lectures, and rewarding educational opportunities for both city and country gardeners.
Your NJBG membership offers you discounts at participating nurseries, garden centers and other fine businesses. Simply present your NJBG membership card when beginning your purchase: Goffle Brook Farm and Garden Center, (201) 652-754010% off your purchase Metropolitan Plant Exchange, (973) 683-761312% off your purchase Rohsler’s Allendale Nursery & Florist, (201) 327-315615% off your purchase
The NJBG membership dollars can be used to___________ .
A.offer further education
B.update online payment
C.provide better service
D.protect the environment
To join the NJBG membership, you can call its office at .A.(201 ) 327- 3156
B.(201 ) 652-7540
C.(973 ) 962- 9534
D.(973 ) 638-7613
To renew the one-year membership for your parents, you need to pay .A.$ 50
B.$ 60
C.$ 80
D.$ 100