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4 Graham Smith is Operations Director of Catering Food Services (CFS) a ￡1·5 billion UK based distributor of foods to
professional catering organisations. It has 30 trading units spread across the country from which it can supply a
complete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, catering
services for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much a
price driven service, in which it is very difficult to differentiate CFS’s service from its competitors.
Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices and
encouraging companies to achieve the international quality standard for environmentally responsible operations. CFS
operates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the course
of a year without the installation of expensive pollution control systems. Graham is also aware that his larger
customers are looking to their distributors to become more environmentally responsible and the ‘greening’ of their
supply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmental
management strategy is not shared by his fellow managers responsible for the key distribution functions including
purchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issues
was time wasted and simply added to costs.
Graham has decided to propose the appointment of a project manager to develop and implement a company
environmental strategy including the achievement of the international quality standard. The person appointed must
have the necessary project management skills to see the project through to successful conclusion.
You have been appointed project manager for CFS’s ‘environmentally aware’ project.
Required:
(a) What are the key project management skills that are necessary in achieving company-wide commitment in
CFS to achieve the desired environmental strategy? (15 marks)
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更多 “ 4 Graham Smith is Operations Director of Catering Food Services (CFS) a ￡1·5 billion UK based distributor of foods toprofessional catering organisations. It has 30 trading units spread across the country from which it can supply acomplete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, cateringservices for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much aprice driven service, in which it is very difficult to differentiate CFS’s service from its competitors.Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices andencouraging companies to achieve the international quality standard for environmentally responsible operations. CFSoperates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the courseof a year without the installation of expensive pollution control systems. Graham is also aware that his largercustomers are looking to their distributors to become more environmentally responsible and the ‘greening’ of theirsupply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmentalmanagement strategy is not shared by his fellow managers responsible for the key distribution functions includingpurchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issueswas time wasted and simply added to costs.Graham has decided to propose the appointment of a project manager to develop and implement a companyenvironmental strategy including the achievement of the international quality standard. The person appointed musthave the necessary project management skills to see the project through to successful conclusion.You have been appointed project manager for CFS’s ‘environmentally aware’ project.Required:(a) What are the key project management skills that are necessary in achieving company-wide commitment inCFS to achieve the desired environmental strategy? (15 marks) ” 相关考题
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2 Helen Bradshaw, a recent graduate with a degree in catering management, has spotted a market opportunity duringher first job with a large supermarket chain. She knows there is a growing market for distinctive, quality cakes in thebakery sections of the supermarket chains, as well as in supplying independent individual premium cake shops, andalso for catering wholesalers supplying restaurants and hotels.Helen is very determined to set up her own business under the brand name of ‘Helen’s cakes’, and has bought someequipment – industrial food mixers, ovens, cake moulds – and also rented a small industrial unit to make the cakes.Helen has created three sets of recipes – one for the premium cake shop market, one for the supermarkets and onefor the catering wholesalers but is uncertain which market to enter first. Each channel of distribution offers a differentset of challenges. The premium cake shop market consists of a large number of independent cake shops spreadthrough the region, each looking for daily deliveries, a wide product range and low volumes. The supermarkets aredemanding good quality, competitive prices and early development of a product range under their own brand name.The catering wholesalers require large volumes, medium quality and low prices.Helen has learnt that you are a consultant specialising in start-up enterprises and is looking to you for advice.Required:(a) Acting as a consultant, prepare a short report for Helen advising her on the advantages and disadvantageseach channel offers and the implications for a successful start-up. (12 marks)
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2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to itsclients as well as to other divisions within the group. Consultants always work in teams of two on every consultingday. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. Thetotal cost per consulting day has been estimated as being 80% variable and 20% fixed.The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services oftwo teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested thatshe meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division hasresponded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge theHR division ￡750 per consulting day.The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which wouldreduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internalconsultations.Required:(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provideconsulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Groupis maximised in each of the following situations:(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period inproviding consulting services to external clients, i.e. there is no spare capacity.(ii) There is one team of consultants who, being free from other commitments, would be available toundertake the provision of services to the HR division during the required 48-week period. All otherteams of consultants would be 100% utilised in providing consulting services to external clients.(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultantsduring the required 48-week period.(12 marks)
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2 Ice-Time Ltd (ITL) manufactures a range of sports equipment used in a variety of winter-sports in Snowland.Development engineers within ITL have recently developed a prototype of a small engine-propelled bobsleigh namedthe ‘Snowballer’, which has been designed for use by young children. The directors of ITL recently spent ￡200,000on market research, the findings of which led them to believe that a market exists for the Snowballer.The marketing director has suggested that ITL should use the ‘Olympic’ brand in order to market the Snowballer.The finance director of ITL has gathered relevant information and prepared the following evaluation relating to theproposed manufacture and sale of the Snowballer.(1) Sales are expected to be 3,200 units per annum at a selling price of ￡2,500 per unit.(2) Variable material, labour, and overhead costs are estimated at ￡1,490 per unit.(3) In addition, a royalty of ￡150 per unit would be payable to Olympic plc, for the use of their brand name.(4) Fixed overheads are estimated at ￡900,000 per annum. These overheads cannot be avoided until the end of theyear in which the Snowballer is withdrawn from the market.(5) An initial investment of ￡5 million would be required. A government grant equal to 50% of the initial investmentwould be received on the date the investment is made. However, because the Snowballer would be classified asa luxury good, no tax allowances would be available on this initial investment. The estimated life cycle of theSnowballer is six years.(6) Corporation tax at the rate of 30% per annum is payable in the year in which profit occurs.(7) All cash flows are stated in current prices and, with the exception of the initial investment and the governmentgrant, will occur at the end of each year.(8) The nominal cost of capital is 15·44%. Annual inflation during the period is expected to amount to 4%.Required:(a) Calculate the net present value (NPV) of the Snowballer proposal and recommend whether it should beundertaken by the directors of ITL. (4 marks)
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3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operationunder the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitmentconsultancy which specialises in food sector appointments. Homeland has very high unemployment and the vastmajority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on1 January 2008.The following information is available:(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) whichowns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliersof the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reducethe costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% onall sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of theremaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they aredelivered into SFG’s supermarkets.(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. Allsandwiches are made by hand.(5) Packaging and labelling costs amount to $0·15 per sandwich.(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads includeall wages and salaries costs as all employees are subject to fixed term employment contracts.(7) Distribution costs are expected to amount to 8% of HSC’s revenue.(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, althoughhe is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits(assuming that all other revenue/cost data remains unchanged).(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.The directors are now considering investing in an enterprise resource planning system (ERPS).Required:(a) Using only the above information, show how the finance director of HSC reached his conclusion regardingthe expected sales margin and also state whether he was correct to be concerned about an increase in theprice of ingredients. (5 marks)
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4 Assume today’s date is 5 February 2006.Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,who is a UK resident, but who worked briefly in Germany. They have no children.The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American companyin Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from theAmerican company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany priorto her arrival in the UK.Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months noticestipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYEfor the tax tear 2005/06.Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and toinvest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a Germantranslation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her saleswill rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn upto 31 March 2006.Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT andis unsure what is required of her in this respect.Required:(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year ofassessment 2005/06, together with the basis on which her income and gains of that year will be subject toUK taxation. (3 marks)
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4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading companythat makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,and commenced trading on the same day. The business has been successful, and the company has accumulateda large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben havereceived an offer from a rival company, which they are considering. The offer provides Bill and Ben with twoalternative methods of payment for the purchase of their shares:(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offerterms is that Bill and Ben would be retained as employees of the company on the same salary.Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.Required:(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March2006 will result in the highest after tax cash amount for Bill and Ben:(1) payment of a dividend, or(2) payment of a salary bonus.You are not required to consider the corporation tax (CT) implications for Flower Limited in youranswer. (5 marks)
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5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associatedcompanies. It has always prepared accounts to 31 December and will continue to do so in the future.It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnectedcompany, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectivelyand its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by thecompany. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and thesale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for thepurposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 waspurchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or aportfolio of UK quoted company shares, as follows:Office buildingThe office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number ofcommercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendarquarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August2007 to 31 December 2007 is expected to be:￡Loan interest payable to UK bank 16,000Building maintenance costs 7,500Share portfolioShares would be purchased for the amount of the proceeds from the sale of the business with no need for furtherloan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, afterindexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.All figures are stated exclusive of value added tax (VAT).Required:(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) onwhich Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.(2 marks)
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4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her firstpension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.The following information has been extracted from client files and from telephone conversations with Coral.Coral:– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.– 1999 – Moved to the UK and has lived and worked here since then.– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.– No income apart from that received from Reef Ltd.Reef Ltd:– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.– Four employees including Coral.– Provides scuba diving lessons to members of the public.Payments from Reef Ltd to Coral in 2007/08:– Director’s fees of ￡460 per month.– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.Pension contributions:– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pensioncontributions of ￡9,000.– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimisethe total after tax cost.– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.House in the country of Kalania:– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.– Coral will use it for holidays for two months each year.The tax system in the country of Kalania:– No capital gains tax or inheritance tax.– Income tax at 8% on income arising in the country of Kalania.– No double tax treaty with the UK.Required:(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pensioncontributions of ￡9,000 should be made:– wholly by Reef Ltd; or– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.Your answer should include supporting calculations where necessary. (9 marks)
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3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans toexpand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell hershares back to the company. Once the purchase of her shares has taken place, the company intends to establish anumber of branches overseas and acquire a shareholding in a number of companies that are resident and trade inoverseas countries.The following information has been obtained from client files and meetings with the parties involved.Acrux Ltd:– An unquoted UK resident company.– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.– None of the other shareholders has any connection with Spica.The purchase of own shares:– The company will purchase all of Spica’s shares for ￡8 per share.– The transaction will take place by the end of 2008.Spica:– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.– Has no income in the tax year 2008/09.– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.– Has houses in the UK and the country of Solaris and divides her time between them.Investment in non-UK resident companies:– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will bebetween 23% and 42%.– There may or may not be a double tax treaty between the UK and the overseas countries in which the companiesare resident. Where there is a treaty, it will be based on the OECD model treaty.– None of the countries concerned levy withholding tax on dividends paid to UK companies.– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companieswill be very high as they will be taxed in both the overseas country and in the UK.Required:(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica willreceive for her shares; (7 marks)
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2 Assume that today’s date is 1 July 2005.Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, hehas forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list priceof ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Freepetrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.Jan’s other 2004/05 income comprises:￡Dividend income from UK companies (cash received) 3,240Interest received on an ISA account 230Interest received on a UK bank account 740Interest remitted from an offshore account (net of 15% withholding tax) 5,100Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted otherPortuguese rental income arising in the year, totalling a further ￡1,500 (gross).Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a houseto buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. Itwould be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first sixmonths. All other bills will be paid by Jan.Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. Hehas held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, abonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholdershave received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and– 25p cash per shareRequired:(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
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3 The Stiletto Partnership consisted of three partners, Clint, Ben and Amy, who shared the profits of the businessequally. On 28 February 2007 the partners sold the business to Razor Ltd, in exchange for shares in Razor Ltd, witheach former partner owning one third of the new company.The recent, tax adjusted, trading profits of the Stiletto Partnership have been as follows:￡Year ended 30 June 2006 92,1241 July 2006 to 28 February 2007 81,795Clint, who was 65 on 5 October 2006, retired when the business was sold to Razor Ltd. He is now suggesting thatif the sale of the partnership, and his retirement, had been delayed until 30 April 2007, his total tax liability wouldhave been reduced. Clint’s only other income is gross pension income of ￡6,100 per year, which he began receivingin the tax year 2005/06. Clint did not receive any salary or dividends from Razor Ltd. It is estimated that thepartnership’s tax adjusted trading profits for the period from 1 March 2007 to 30 April 2007 would have been￡20,760. Clint has overlap profits of ￡14,250 brought forward from when the partnership began trading.Razor Ltd manufactures industrial cutting tools. On 1 July 2007, Razor Ltd will subscribe for the whole of the ordinaryshare capital of Cutlass Inc, a company newly incorporated in the country of Sharpenia. It is intended that CutlassInc will purchase partly finished tools from Razor Ltd and customise them in Sharpenia. It is anticipated that CutlassInc’s annual profits chargeable to corporation tax will be approximately ￡120,000.Ben and Amy will be the directors of Cutlass Inc, although Ben will not be involved in the company’s business on aday-to-day basis. Amy intends to spend one or two weeks each month in the country of Sharpenia looking after thecompany’s affairs. The remainder of her time will be spent in the UK. Amy has employment contracts with both RazorLtd and Cutlass Inc and her duties for Cutlass Inc will be carried out wholly in Sharpenia. Cutlass Inc will pay forAmy’s flights to and from Sharpenia and for her husband and baby to visit her there twice a year. Amy is currentlyUK resident and ordinarily resident.The system of income tax and corporation tax in the country of Sharpenia is broadly similar to that in the UK althoughthe rate of corporation tax is 38% regardless of the level of profits. There is a double tax treaty between the UK andSharpenia based on the OECD model treaty. The clause in the treaty dealing with company residency states that acompany resident in both countries under domestic law will be regarded under the treaty as being resident only in thecountry where it is effectively managed and controlled. Sharpenia is not a member of the European Union.Required:(a) (i) Calculate Clint’s taxable trading profits for the tax years 2006/07 and 2007/08 for both of thealternative retirement dates (28 February 2007 and 30 April 2007). (3 marks)
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We can learn from the second paragraph of the passage that there are some equations of market which can explain the demand and supply of the currency of a country.A．RightB．WrongC．Doesn't say
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The diffserv approach to providing QoS in networks employs a small,well-defined set of building blocks from which you can build a variety of( ).Its aim is to define the differentiated services(DS)byte,the Type of Service(ToS)byte from the Internet Protocol Version 4( )and the Traffic Class byte from IP Version 6,and mark the standardized DS byte of the packet such that it receives a particular forwarding treatment,or per- hop behavior(PHB),at each network node.The diffserv architecture provides a( )within which service providers can offer customers a range of network services,each differentiated based on performance.A customer can choose the(________ )level needed on a packet-by-packet basis by simply marking the packet's Differentiated Services Code Point(DSCP)field to a specific value.This ( ) specifies the PHB given to the packet within the service provider network。横线处应选（ ）
A.performance
B. Secure
C. privacy
D.data
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Is There a Way to Keep the Britain's Economy Growing?1 .In today's knowledge economy,nations survive on the things they do best.Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.2 .Britain specializes in the gift of talking.The nation doesn't manufacture much of any-thing.But it has lawyers,stylists and business consultants who earn their living from talktalk and more talk.The World Foundation think tank says the UK's four iconic job、todayare not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers.But can all this talking keep the British economy going?The British government thinks it can.3 .Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in thepostwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical industry and it still makes a small sum from selling arms abroad.It also trades services一accountancy,insurance,banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country of Shakespeare and Words-worth has a literary tradition of which to be proud.Rock'n'roll is an English language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy. 4 .However,creative industries account for only about 4 percent of UK's exports of goods and services.The industries are finding it hard to make a profit,according to a report of the National Endowment for Science,Technology and the Arts.The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points be-low the EU average and well below Germany(61 percent)and Sweden(47 percent). 5 .In fact,it might be better to call Britain a“servant”economy一there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been, and will continue to be,at the low-skill end of the service sector一in shops,bars,hotels,domestic service and in nursing and care homes.The creative industries find it difficult______.A:to find jobsB:to do low-skill jobsC:to feed its peopleD:to handle disputesE:to make a profitF:to worry about the British economy
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Is There a Way to Keep the Britain's Economy Growing?1 .In today's knowledge economy,nations survive on the things they do best.Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.2 .Britain specializes in the gift of talking.The nation doesn't manufacture much of any-thing.But it has lawyers,stylists and business consultants who earn their living from talktalk and more talk.The World Foundation think tank says the UK's four iconic job、todayare not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers.But can all this talking keep the British economy going?The British government thinks it can.3 .Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in thepostwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical industry and it still makes a small sum from selling arms abroad.It also trades services一accountancy,insurance,banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country of Shakespeare and Words-worth has a literary tradition of which to be proud.Rock'n'roll is an English language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy. 4 .However,creative industries account for only about 4 percent of UK's exports of goods and services.The industries are finding it hard to make a profit,according to a report of the National Endowment for Science,Technology and the Arts.The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points be-low the EU average and well below Germany(61 percent)and Sweden(47 percent). 5 .In fact,it might be better to call Britain a“servant”economy一there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been, and will continue to be,at the low-skill end of the service sector一in shops,bars,hotels,domestic service and in nursing and care homes.Paragraph 5______A:Growth of Economy B:“Servant”EconomyC:Strength of the Creative EconomyD:Weakness of the Creative EconomyE:Gift of TalkingF:Export of Talking Machines
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Is There a Way to Keep the Britain's Economy Growing?1 .In today's knowledge economy,nations survive on the things they do best.Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.2 .Britain specializes in the gift of talking.The nation doesn't manufacture much of any-thing.But it has lawyers,stylists and business consultants who earn their living from talktalk and more talk.The World Foundation think tank says the UK's four iconic job、todayare not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers.But can all this talking keep the British economy going?The British government thinks it can.3 .Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in thepostwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical industry and it still makes a small sum from selling arms abroad.It also trades services一accountancy,insurance,banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country of Shakespeare and Words-worth has a literary tradition of which to be proud.Rock'n'roll is an English language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy. 4 .However,creative industries account for only about 4 percent of UK's exports of goods and services.The industries are finding it hard to make a profit,according to a report of the National Endowment for Science,Technology and the Arts.The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points be-low the EU average and well below Germany(61 percent)and Sweden(47 percent). 5 .In fact,it might be better to call Britain a“servant”economy一there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been, and will continue to be,at the low-skill end of the service sector一in shops,bars,hotels,domestic service and in nursing and care homes.Every country has its own way______.A:to find jobsB:to do low-skill jobsC:to feed its peopleD:to handle disputesE:to make a profitF:to worry about the British economy
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Is There a Way to Keep the Britain's Economy Growing?1 .In today's knowledge economy,nations survive on the things they do best.Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.2 .Britain specializes in the gift of talking.The nation doesn't manufacture much of any-thing.But it has lawyers,stylists and business consultants who earn their living from talktalk and more talk.The World Foundation think tank says the UK's four iconic job、todayare not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers.But can all this talking keep the British economy going?The British government thinks it can.3 .Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in thepostwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical industry and it still makes a small sum from selling arms abroad.It also trades services一accountancy,insurance,banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country of Shakespeare and Words-worth has a literary tradition of which to be proud.Rock'n'roll is an English language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy. 4 .However,creative industries account for only about 4 percent of UK's exports of goods and services.The industries are finding it hard to make a profit,according to a report of the National Endowment for Science,Technology and the Arts.The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points be-low the EU average and well below Germany(61 percent)and Sweden(47 percent). 5 .In fact,it might be better to call Britain a“servant”economy一there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been, and will continue to be,at the low-skill end of the service sector一in shops,bars,hotels,domestic service and in nursing and care homes.Paragraph 4______A:Growth of Economy B:“Servant”EconomyC:Strength of the Creative EconomyD:Weakness of the Creative EconomyE:Gift of TalkingF:Export of Talking Machines
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Is There a Way to Keep the Britain's Economy GrowingIn today's knowledge economy,nations survive on the things they do best. The Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.Britain specializes in the gift of talking.The nation doesn't manufacture much of anything.But it has lawyers,stylists and business consultants who earn their living from talk,talk and more talk. The World Foundation think tank says the UK's four iconic（标志性的）jobs today are not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers .But can all this talking keep the British economy going?TheBritish government thinks it can.Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in the postwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical（制药的）industry , and it still makes a small sum from selling arms abroad. It also trades services-accountancy,insurance, banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country ofShakespeare and Wordsworth has a literary tradition of which to be proud,Rock“n”roll is anEnglish language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy.However,creative industries account for only about 4 percent of UK's exports of goods and services .The industries are finding it hard to make a profit,according to a report of the NationalEndowment for Science,Technology and the Arts .The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points below the EU average and well below Germany(61 percent)and Sweden(47 percent).In fact,it might be better to call Britain a“servant”economy-there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been,and will continue to be,at the low-skill end of the service sector-in shops,bars,hotels,domestic service and in nursing and care homes. The officials are not worried about the trade deficit in 2006,because they believe_______.A: Britain is on the cutting edge of the knowledge economyB: the literary tradition of Britain will help make billions of poundsC: Britain is home to the largest pharmaceutical industry in the worldD: the world economy is strong enough to carry the Britain economy
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Is There a Way to Keep the Britain's Economy GrowingIn today's knowledge economy,nations survive on the things they do best. The Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.Britain specializes in the gift of talking.The nation doesn't manufacture much of anything.But it has lawyers,stylists and business consultants who earn their living from talk,talk and more talk. The World Foundation think tank says the UK's four iconic（标志性的）jobs today are not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers .But can all this talking keep the British economy going?TheBritish government thinks it can.Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in the postwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical（制药的）industry , and it still makes a small sum from selling arms abroad. It also trades services-accountancy,insurance, banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country ofShakespeare and Wordsworth has a literary tradition of which to be proud,Rock“n”roll is anEnglish language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy.However,creative industries account for only about 4 percent of UK's exports of goods and services .The industries are finding it hard to make a profit,according to a report of the NationalEndowment for Science,Technology and the Arts .The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points below the EU average and well below Germany(61 percent)and Sweden(47 percent).In fact,it might be better to call Britain a“servant”economy-there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been,and will continue to be,at the low-skill end of the service sector-in shops,bars,hotels,domestic service and in nursing and care homes. Which of the following is true about the creative industries in Britain?A:.They contribute a lot to the country's trade deficit.B:.They make Britain on the cutting edge of the knowledge economy.C:.They can't make a profit out of their innovation activities.D:.They are not doing as well as those in other European nations.
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Is There a Way to Keep the Britain's Economy GrowingIn today's knowledge economy,nations survive on the things they do best. The Japanese design electronics while Germens export engineering techniques.The French serve the best food and Americans make computers.Britain specializes in the gift of talking.The nation doesn't manufacture much of anything.But it has lawyers,stylists and business consultants who earn their living from talk,talk and more talk. The World Foundation think tank says the UK's four iconic（标志性的）jobs today are not scientists,engineers,teachers and nurses.Instead,they're hairdressers,celebrities,management consultants and managers .But can all this talking keep the British economy going?TheBritish government thinks it can.Although the country's trade deficit was more than￡60 billion in 2006,UK's largest in the postwar period,officials say the country has nothing to worry about.In fact,Britain does have a world-class pharmaceutical（制药的）industry , and it still makes a small sum from selling arms abroad. It also trades services-accountancy,insurance, banking and advertising.The government believes Britain is on the cutting edge of the knowledge economy.After all,the country ofShakespeare and Wordsworth has a literary tradition of which to be proud,Rock“n”roll is anEnglish language medium,and there are billions to be made by their cutting-edge bands.In other words,the creative economy has plenty of strength to carry the British economy.However,creative industries account for only about 4 percent of UK's exports of goods and services .The industries are finding it hard to make a profit,according to a report of the NationalEndowment for Science,Technology and the Arts .The report shows only 38 percent of British companies were engaged in“innovation activities”,3 percentage points below the EU average and well below Germany(61 percent)and Sweden(47 percent).In fact,it might be better to call Britain a“servant”economy-there are at least 4 million people“in service”.The majority of the population are employed by the rich to cook,clean,and take care of their children.Many graduates are even doing menial jobs for which they do not need a degree.Most employment growth has been,and will continue to be,at the low-skill end of the service sector-in shops,bars,hotels,domestic service and in nursing and care homes. It can be inferred from the passage that_____.A: the gift of talking can keep the British economy growingB:.the British economy is the least innovative one in the EUC:.the British government is over一confident in its economyD:being a servant to the rich is one of the best jobs in Britain
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A customer runs an application on a supported 8-way x445. The customer needs to monitor operations and wants to be alerted when problems arise. Which TWO of the following can be configured in IBM Director Base Pack to monitor the customer’s operations？（）A、Fan operationB、Bottleneck analysisC、Power supply operationsD、Planned versus unplanned outagesE、Application predictive failure analysis
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A customer wants to migrate from McData-based fabrics to native Brocade fabrics. A Brocadedirector in the McData interop mode of operations has already been added to the fabrics， and thedevices moved from McData switches to the Brocade director. The customer is now ready toremove the McData switches from the fabrics and change the Brocade director to native mode ofoperations. What product is needed to migrate the zoning configuration to the Brocade director？（）A、TPCB、TSMC、DCFMD、Fabric Watch
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问答题Practice 1 1. ______ Japanese design electronics while Germans export engineering techniques. The French serve, the best food and Americans make computers. 2. ______ But it has lawyers, stylists and business consultants who earn their living from talk and more talk. The World Foundation think tank says the UK’s four iconic jobs today are not scientists, engineers, teachers and nurses. Instead, they’re hairdressers, celebrities, management consultants and managers. But can all this talking keep the British economy going? The British government thinks it can. 3. ______ In fact, Britain does have a world-class pharmaceutical industry. And it still makes a small sum from selling arms abroad. It also trades services-accountancy, insurance, banking and advertising. The government believes Britain is on the cutting edge of the knowledge economy. After all, the country of Shakespeare and Wordsworth has a literary tradition of which to be proud. Rock ‘n’ roll is an English language medium, and there are billions to be made by their cutting-edge bands. In other words, the creative economy has plenty of strength to carry the British economy. 4. ______ The industries are finding it hard to make a profit, according to a report of the National Endowment for Science. Technology and the Arts The report shows only 38 percent of British companies were engaged in “innovation activities”, 3 percentage points below the EU average and well below Germany (1 percent) and Sweden (47 percent). 5. ______ The majority of the population are employed by the rich to cook, clean, and take care of their children. Many graduates are even doing menial jobs for which they do not need a degree. Most employment growth has been, and will continue to be, at the low-skill end of the service sector—in shops, bars, hotels, domestic service and in nursing and care homes.[A] However, creative industries account for only about 4 percent of UK’s exports of goods and services.[B] Although the country’s trade deficit was more than ￡60 billion in 2006, UK’s largest in the post-war period; officials say the country has nothing to worry about.[C] In today’s knowledge economy, nations survive on the things they do best.[D] The British government has confidence in its economy.[E] Britain specializes in the gift of talking. The nation doesn’t manufacture much of anything.[F] Britain is on the cutting edge of facing economic crisis due to its weak manufacturing power.[G] In fact, it might be better to call Britain a “servant” economy—there are at least 4 million people “in service”.
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问答题Passage 3Fermented Foods for Babies Malnutrition during weaning age-when breast milk is being replaced by semi-solid foods-is highly prevalent in children of poor households in many developing countries. While the etiology is complex and multifactorial, the immediate causes are recognized as feeding at less than adequate levels for children’s growth and development, and recurrent infections, including diarrhea, resulting mainly from ingestion of contaminated foods. As a result, many young children, particularly between six months to two years of age, experience weight loss and impaired growth and development. Studies by investigators in various countries have concentrated on traditional food preparation methods and have resulted in offering cheap and practical answers to these problems based on familiar, indigenous and culturally acceptable home processing practices. Two such answers have arisen. Firstly, cereal fermentation is used for reducing the risk of contamination under the existing inappropriate conditions for food preparation and storage in many households. Secondly, a tiny amount of sprouted grains flour is used in preparation of weaning foods as a magic way to lessen the viscosity without decreasing energy density. A method to eliminate pathogenic bacteria and inhibit their growth during storage of weaning preparations can benefit nutrition and health in young children considerably. Use of fermented foods for feeding children of weaning age appears to be an effective solution. Fermented foods have lower levels of diarrhoeal germ contamination, they are suitable for child feeding, and can be safely stored for much longer periods of time than fresh foods. The practice has been a traditional way of food preservation in many parts of the world. The anti-microbial properties of fermented foods and their relative higher safety-documented since the early 1900’s-have been indicated in a number of studies. In Ghana, it is common to ferment maize dough before cooking it as porridge. In Kenya, cereal-based porridge and milk are traditionally fermented. Preserving milk in the form of yoghurt has been known to many households living in hot climates. What are the underlying mechanisms by which fermentation processes help to prevent or reduce contamination? A possible answer suggests that during the fermentation process foods become more acid. This explains why diarrhoea-causing bacteria are not able to grow in fermented foods as rapidly as in unfermented ones. It is also hypothesized that some of the germs present in the foods are killed or inhibited from growing through the action of anti-microbial substances produced during fermentation (Dialogue on Diarrhoea, 1990). The fermented foods can, therefore, be kept for a longer time compared to fresh ones. It has been shown that while contamination levels in cooked unfermented foods increase with storage time, fermented foods remain less contaminated. Whatever the underlying mechanisms, the fact is that the exercise reduces contamination without adding to the household cost both in terms of time and money. Its preparation is easy. The cereal flour is mixed with water to form a dough which is left to be fermented; addition of yeast, or mixing with a small portion of previously fermented dough is sometimes needed. The dough can then be cooked into porridge for feeding to the child. Although beneficial, unfortunately the practice is going out of fashion, partly because of current emphasis on the use of fresh foods, particularly for children. For example, a study on the use of fermented foods for young children in Kenya (Dialogue on Diarrhoea, 1990), demonstrated that while foods are still frequently fermented at home for child feeding, their use is becoming less popular, particularly in urban areas where commercial products are more available. Clearly they now need to be promoted. Complete the summary with the list of words A-N below. Write your answers in boxes 1-7 on your answer sheet. Malnutrition and the resulting impaired growth and development in children of weaning age in developing countries result not only from 1______ but also from infections caused by 2______. Studies have addressed the problem of inadequate intake by using sprouted grains in food preparation. Contamination has been tackled with 3______. Both of these methods are, or were, used traditionally and are practical and inexpensive. Fermented foods have higher 4______ and also have anti-microbial qualities. This means that contamination is decreased and that their 5______ is increased. Fermentation occurs when 6______ is left to stand, occasionally with simple additives. There is, however, a trend away from this 7______ to commercial products.A. porridge H. storage lifeB. malnutrition I. sprouted grainsC. fermentation J. inadequate food intakeD. new technology K. acidityE. contaminated food L. unfermented foodF. diarrhoeal germs M. weaningG. traditional food N. dough
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多选题A customer runs an application on a supported 8-way x445. The customer needs to monitor operations and wants to be alerted when problems arise. Which TWO of the following can be configured in IBM Director Base Pack to monitor the customer’s operations？（）AFan operationBBottleneck analysisCPower supply operationsDPlanned versus unplanned outagesEApplication predictive failure analysis
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问答题In this section, there is one passage followed by a summary. Read the passage carefully and complete the summery below by choosing a maximum of three words from the passage to fill in each of the blanks 51-5.Remember to write the answers on the answer sheet. Malnutrition during weaning age—when breast milk is being replaced by semi-solid foods—is highly prevalent in children of poor households in many developing countries. While the etiology is complex and multifactorial, the immediate causes are recognized as feeding at less than adequate levels for child growth and development, and recurrent infections, including diarrhoea, resulting mainly from ingestion of contaminated foods. As a result, many young children, particularly between six months to two years of age, experience weight loss and impaired growth and development. Two such answers have arisen. Firstly, cereal fermentation is used for reducing the risk of contamination under the existing inappropriate conditions for food preparation and storage in many households. Secondly, a tiny amount of sprouted grains flour is used in preparation of weaning foods as a magic way to lessen the viscosity without decreasing energy density. A method to eliminate pathogenic bacteria and inhibit their growth during storage of weaning preparations can benefit nutrition and health in young children considerably. Use of fermented foods for feeding children of weaning age appears to be an effective solution. Fermented foods have lower levels of diarrhoeal germ contamination, they are suitable for child feeding, and can be safely stored for much longer periods of time than fresh foods. The practice has been a traditional way of food preservation in many parts of the world. The antimicrobial properties of fermented foods and their relative higher safety-documented since the early 1900’s—have been indicated in a number of studies. What are the underlying mechanisms by which fermentation processes help to prevent or reduce contamination? A possible answer suggests that during the fermentation process foods become more acid. This explains why diarrhoea-causing bacteria are not able to grow in fermented foods as rapidly as in unfermented ones. It is also hypothesized that some of the germs present in the foods are killed or inhibited from growing through the action of antimicrobial substances produced during fermentation (Dialogue on Diarrhoea, 1990). The fermented foods can, therefore, be kept for a longer time compared to fresh ones. It has been shown that while contamination levels in cooked unfermented foods increase with storage time, fermented foods remain less contaminated. Whatever the underlying mechanisms, the fact is that the exercise reduces contamination without adding to the household cost both in terms of time and money. Its preparation is easy. The cereal flour is mixed with water to form a dough which is left to be fermented; addition of yeast, or mixing with a small portion of previously fermented dough is sometimes needed. The dough can then be cooked into porridge for feeding to the child. Summary: Malnutrition and the resulting impaired growth and development in children of weaning age in developing countries results not only from (1) but also from infections caused by contaminated food. Studies have addressed the problem of inadequate intake by using sprouted grains in food preparation. Contamination has been tackled with (2) Both of these methods are, or were, used traditionally and are practical and inexpensive.Fermented foods have higher (3) , and also have antimicrobial qualities. This means that contamination is decreased and that their (4) is increased. Fermentation occurs when (5) is left to stand, occasionally with simple additives.
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单选题What is being advertised?A
A delivery service in ScarboroughB
Gourmet food at a local restaurantC
A newly created catering dishD
Reduced prices on catering
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