题目内容
（请给出正确答案）
The energy companies ______ urgent studies of the Arctic environment.
A．made
B．put
C．moved
D．launched
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B.develop new technology
C.expand its own business
D.increase the power of information
According to Aleem Walji, the company’s first project is to ________.A.set up a new system to warn people of infectious diseases
B.find out where infectious diseases develop
C.identify the causes of infectious diseases
D.cure patients of infectious diseases
What kind of businesses will benefit from Google.org’s second project？A.large enterprises
B.cross-national companies
C.foreign-funded corporations
D.small and medium-sized businesses
From the fourth paragraph, we learn that Google’s money is also invested to help ________.A.start more research programs
B.make more advanced electric cars
C.develop renewable and coal-based energy
D.conduct studies related to climate changes
From the last paragraph we learn that the investments by Google.org come from ________.A.Google’s profits and stock value
B.some international IT companies
C.the company’s own interests
D.local commercial banks
请帮忙给出每个问题的正确答案和分析，谢谢！
Section B – TWO questions ONLY to be attempted
You are a manager in the audit department of Beech & Co, responsible for the audits of Fir Co, Spruce Co and Pine Co. Each company has a financial year ended 31 July 2011, and the audits of all companies are nearing completion. The following issues have arisen in relation to the audit of accounting estimates and fair values:
(a) Fir Co
Fir Co is a company involved in energy production. It owns several nuclear power stations, which have a remaining estimated useful life of 20 years. Fir Co intends to decommission the power stations at the end of their useful life and the statement of financial position at 31 July 2011 recognises a material provision in respect of decommissioning costs of $97 million (2010 – $110 million). A brief note to the financial statements discloses the opening and closing value of the provision but no other information is provided.
Required: Comment on the matters that should be considered, and explain the audit evidence you should expect to find in your file review in respect of the decommissioning provision. (8 marks)
(b) Spruce Co
Spruce Co is also involved in energy production. It has a trading division which manages a portfolio of complex financial instruments such as derivatives. The portfolio is material to the financial statements. Due to the specialist nature of these financial instruments, an auditor’s expert was engaged to assist in obtaining sufficient appropriate audit evidence relating to the fair value of the financial instruments. The objectivity, capabilities and competence of the expert were confirmed prior to their engagement.
Required:
Explain the procedures that should be performed in evaluating the adequacy of the auditor’s expert’s work. (5 marks)
(c) Pine Co
Pine Co operates a warehousing and distribution service, and owns 120 properties. During the year ended 31 July 2011, management changed its estimate of the useful life of all properties, extending the life on average by 10 years. The financial statements contain a retrospective adjustment, which increases opening non-current assets and equity by a material amount. Information in respect of the change in estimate has not been disclosed in the notes to the financial statements.
Required:
Identify and explain the potential implications for the auditor’s report of the accounting treatment of the change in accounting estimates. (5 marks)
Even in traditional offices, “the lingua franca of corporate America has gotten much more emotional and much more right-brained than it was 20 years ago,” said Harvard Business School professor Nancy Koehn. She started spinning off examples. “If you and I parachuted back to Fortune 500 companies in 1990, we would see much less frequent use of terms like journey, mission, passion. There were goals, there were strategies, there were objectives, but we didn’t talk about energy; we didn’t talk about passion.”
Koehn pointed out that this new era of corporate vocabulary is very “team”-oriented—and not by coincidence. “Let’s not forget sports—in male-dominated corporate America, it’s still a big deal. It’s not explicitly conscious; it’s the idea that I’m a coach, and you’re my team, and we’re in this together. There are lots and lots of CEOs in very different companies, but most think of themselves as coaches and this is their team and they want to win.”
These terms are also intended to infuse work with meaning—and, as Khurana points out, increase allegiance to the firm. “You have the importation of terminology that historically used to be associated with non-profit organizations and religious organizations: Terms like vision, values, passion, and purpose,” said Khurana.
This new focus on personal fulfillment can help keep employees motivated amid increasingly loud debates over work-life balance. The “mommy wars” of the 1990s are still going on today, prompting arguments about why women still can’t have it all and books like Sheryl Sandberg’s Lean In, whose title has become a buzzword in its own right. Terms like unplug, offline, life-hack, bandwidth, and capacity are all about setting boundaries between the office and the home. But if your work is your “passion,” you’ll be more likely to devote yourself to it, even if that means going home for dinner and then working long after the kids are in bed.
But this seems to be the irony of office speak: Everyone makes fun of it, but managers love it, companies depend on it, and regular people willingly absorb it. As Nunberg said, “You can get people to think it’s nonsense at the same time that you buy into it.” In a workplace that’s fundamentally indifferent to your life and its meaning, office speak can help you figure out how you relate to your work—and how your work defines who you are.
31. According to Nancy Koehn, office language has become_____
[A] more emotional
[B] more objective
[C] less energetic
[D] less strategic
32. “Team”-oriented corporate vocabulary is closely related to_______
[A] historical incidents
[B] gender difference
[C] sports culture
[D] athletic executives
33.Khurana believes that the importation of terminology aims to______
[A] revive historical terms
[B] promote company image
[C] foster corporate cooperation
[D] strengthen employee loyalty
34.It can be inferred that Lean In________
[A] voices for working women
[B] appeals to passionate workaholics
[C] triggers debates among mommies
[D] praises motivated employees
35.Which of the following statements is true about office speak？
[A] Managers admire it but avoid it
[B] Linguists believe it to be nonsense
[C] Companies find it to be fundamental
[D] Regular people mock it but accept it
The town of Brighttown in Euraria has a mayor (elected every five years by the people in the town) who is responsible for, amongst other things, the transport policy of the town.
A year ago, the mayor (acting as project sponsor) instigated a ‘traffic lite’ project to reduce traffic congestion at traffic lights in the town. Rather than relying on fixed timings, he suggested that a system should be implemented which made the traffic lights sensitive to traffic flow. So, if a queue built up, then the lights would automatically change to green (go). The mayor suggested that this would have a number of benefits. Firstly, it would reduce harmful emissions at the areas near traffic lights and, secondly, it would improve the journey times for all vehicles, leading to drivers ‘being less stressed’. He also cited evidence from cities overseas where predictable journey times had been attractive to flexible companies who could set themselves up anywhere in the country. He felt that the new system would attract such companies to the town.
The Eurarian government has a transport regulation agency called OfRoad. Part of OfRoad’s responsibilities is to monitor transport investments and it was originally critical of the Brighttown ‘traffic lite’ project because the project’s benefits were intangible and lacked credibility. The business case did not include a quantitative cost/benefit analysis. OfRoad has itself published a benefits management process which classifies benefits in the following way.
Financial: A financial benefit can be confidently allocated in advance of the project. Thus if the investment will save $90,000 per year in staff costs then this is a financial benefit.
Quantifiable: A quantifiable benefit is a benefit where there is sufficient credible evidence to suggest, in advance, how much benefit will result from the project. This benefit may be financial or non-financial. For example, energy savings from a new building might be credibly predicted in advance. However, the exact amount of savings cannot be accurately forecast.
Measurable benefit: A measurable benefit is a benefit which can only be confidently assessed post-implementation, and so cannot be reliably predicted in advance. Increase in sales from a particular initiative is an example of a measurable benefit. Measurable benefits may either be financial or non-financial.
Observable benefit: An observable benefit is a benefit which a specific individual or group will decide, using agreed criteria, has been realised or not. Such benefits are usually non-financial. Improved staff morale might be an example of an observable benefit.
One month ago, the mayoral elections saw the election of a new mayor with a completely distinct transport policy with different objectives. She wishes to address traffic congestion by attracting commuters away from their cars and onto public transport. Part of her policy is a traffic light system which gives priority to buses. The town council owns the buses which operate in the town and they have invested heavily in buses which are comfortable and have significantly lower emissions than the conventional cars used by most people in the town. The new mayor wishes to improve the frequency, punctuality and convenience of these buses, so that they tempt people away from using their cars. This will require more buses and more bus crews, a requirement which the mayor presents as ‘being good for the unemployment rate in this town’. It will also help the bus service meet the punctuality service level which it published three years ago, but has never yet met. ‘A reduction in cars and an increase in buses will help us meet our target’, the mayor claims.
The mayor has also suggested a number of initiatives to discourage people from taking their cars into the town. She intends to sell two car parks for housing land (raising $325,000) and this will reduce car park capacity from 1,000 to 800 car spaces per day. She also intends to raise the daily parking fee from $3 to $4. Car park occupancy currently stands at 95% (it is difficult to achieve 100% for technical reasons) and the same occupancy rate is expected when the car park capacity is reduced.
The new mayor believes that her policy signals the fact that Brighttown is serious about its green credentials. ‘This’, she says, ‘will attract green consumers to come and live in our town and green companies to set up here. These companies and consumers will bring great benefit to our community.’ To emphasise this, she has set up a Go Green team to encourage green initiatives in the town.
The ‘traffic lite’ project to tackle congestion proposed by the former mayor is still in the development stage. The new mayor believes that this project can be modified to deliver her vision and still be ready on the date promised by her predecessor.
Required:
(a) A ‘terms of reference’ (project initiation document, project charter) was developed for the ‘traffic lite’ project to reduce traffic congestion.
Discuss what changes will have to be made to this ‘terms of reference’ (project initiation document, project charter) to reflect the new mayor’s vision of the project. (5 marks)
(b) The new mayor wishes to re-define the business case for the project, using the benefits categorisation suggested by OfRoad. Identify costs and benefits for the revised project, classifying each benefit using the guidance provided by OfRoad. (14 marks)
(c) Stakeholder management is the prime responsibility of the project manager.
Discuss the appropriate management of each of the following three stakeholders identified in the revised (modified) project.
(i) The new mayor;
(ii) OfRoad;
(iii) A private motorist in Brighttown who uses his vehicle to commute to his job in the town. (6 marks)
A.consume
B.consumption
C.consumed
D.consumers
It is certain that men will never stop () new energy sources to power their growing industry.
Today the energy problem becomes critical. It ______ an immediate solution.
A．calls on
B．calls for
C．calls up
D．calls at
The company can constantly monitor the level of heat and energy and adjust __________.
A． accordingly
B． basically
C． conventionally
D． subjectively
