题目内容
（请给出正确答案）
A.her first real success did not come until
B.her first real success came until
C.it was not until her first success came
D.it was until her first success came
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TQ Company, a listed company, recently went into administration (it had become insolvent and was being managed by a firm of insolvency practitioners). A group of shareholders expressed the belief that it was the chairman, Miss Heike Hoiku, who was primarily to blame. Although the company’s management had made a number of strategic errors that brought about the company failure, the shareholders blamed the chairman for failing to hold senior management to account. In particular, they were angry that Miss Hoiku had not challenged chief executive Rupert Smith who was regarded by some as arrogant and domineering. Some said that Miss Hoiku was scared of Mr Smith.
Some shareholders wrote a letter to Miss Hoiku last year demanding that she hold Mr Smith to account for a number of previous strategic errors. They also asked her to explain why she had not warned of the strategic problems in her chairman’s statement in the annual report earlier in the year. In particular, they asked if she could remove Mr Smith from office for incompetence. Miss Hoiku replied saying that whilst she understood their concerns, it was difficult to remove a serving chief executive from office.
Some of the shareholders believed that Mr Smith may have performed better in his role had his reward package been better designed in the first place. There was previously a remuneration committee at TQ but when two of its four non-executive members left the company, they were not replaced and so the committee effectively collapsed.
Mr Smith was then able to propose his own remuneration package and Miss Hoiku did not feel able to refuse him.
He massively increased the proportion of the package that was basic salary and also awarded himself a new and much more expensive company car. Some shareholders regarded the car as ‘excessively’ expensive. In addition, suspecting that the company’s performance might deteriorate this year, he exercised all of his share options last year and immediately sold all of his shares in TQ Company.
It was noted that Mr Smith spent long periods of time travelling away on company business whilst less experienced directors struggled with implementing strategy at the company headquarters. This meant that operational procedures were often uncoordinated and this was one of the causes of the eventual strategic failure.
(a) Miss Hoiku stated that it was difficult to remove a serving chief executive from office.
Required:
(i) Explain the ways in which a company director can leave the service of a board. (4 marks)
(ii) Discuss Miss Hoiku’s statement that it is difficult to remove a serving chief executive from a board.
(4 marks)
(b) Assess, in the context of the case, the importance of the chairman’s statement to shareholders in TQ
Company’s annual report. (5 marks)
(c) Criticise the structure of the reward package that Mr Smith awarded himself. (4 marks)
(d) Criticise Miss Hoiku’s performance as chairman of TQ Company. (8 marks)
The Committee of Sponsoring Organisations (COSO) of the Treadway Commission is an American voluntary, private sector organisation and is unconnected to government or any other regulatory authority. It was established in 1985 to help companies identify the causes of fraudulent reporting and to create internal control environments able to support full and accurate reporting. It is named after its fi rst chairman, James Treadway, and has issued several guidance reports over the years including important reports in 1987, 1992 and 2006.
In 2009, COSO issued new ‘Guidance on monitoring internal control systems’ to help companies tighten internal controls and thereby enjoy greater internal productivity and produce higher quality reporting. The report, written principally by a leading global professional services fi rm but adopted by all of the COSO members, noted that ‘unmonitored controls tend to deteriorate over time’ and encouraged organisations to adopt wide ranging internal controls. It went on to say that, the ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’
After its publication, the business journalist, Mark Rogalski, said that the latest report contained ‘yet more guidance from COSO on how to make your company less productive by burdening it even more with non-productive things to do’ referring to the internal control guidance the 2009 report contains. He said that there was no industry sector-specifi c advice and that a ‘one-size-fi ts-all’ approach to internal control was ‘ridiculous’. He further argued that there was no link between internal controls and external reporting, and that internal controls are unnecessary for effective external reporting.
Another commentator, Claire Mahmood, wrote a reply to Rogalski’s column pointing to the views expressed in the 2009 COSO report that, ‘over time effective monitoring can lead to organisational effi ciencies and reduced costs associated with public reporting on internal control because problems are identifi ed and addressed in a proactive, rather than reactive, manner.’ She said that these benefi ts were not industry sector specifi c and that Rogalski was incorrect in his dismissal of the report’s value. She also said that although primarily concerned with governance in the USA, the best practice guidance from COSO could be applied by companies anywhere in the world. She said that although the USA, where COSO is based, is concerned with the ‘rigid rules’ of compliance, the advice ought to be followed by companies in countries with principles-based approaches to corporate governance because it was best practice.
Required:
(a) Distinguish between rules-based and principles-based approaches to internal control system compliance as described by Claire Mahmood and discuss the benefi ts to an organisation of a principles-based approach. (7 marks)
(b) Mr Rogalski is sceptical over the value of internal control and believes that controls must be industry-specifi c to be effective. Required: Describe the advantages of internal control that apply regardless of industry sector and briefl y explain the meaning of the statement, ‘unmonitored controls tend to deteriorate over time’. Your answer should refer to the case scenario as appropriate. (10 marks)
(c) The COSO report explains that ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’ Required: Defi ne ‘internal audit testing’ and explain the roles of internal audit in helping ensure the effectiveness of internal control systems. (8 marks)
The power of fate is strong in Shakespeare's play. Chance and evil eventually join to bring tragedy. Chance involves Romeo in a murder, chance prevents a message from reaching Romeo in 6me, chance brings about deadly meeting in a cemetery.
Many Elizabethans were followers of astrology (星相术) and believed that the stars could control events. Thus, Romeo and Juliet are referred to as "star-crossed lovers" whose stars doomed (命中注定) them to disaster.
Elizabethans also had a concept of fate in the person of Dame Fortune (命运女神). By spinning her wheel, she could raise the state of a beggar or lower that of a king. One of the fascinations of Shakespeare is the way in which he put these ideas into the play.
One of the most difficult things to decide about this play is the question of responsibility. Did irresistible fate bring tragedy to Romeo and Juliet, or were they themselves to blame？ The fact that this question is not resolved by the author also helps to make Shakespeare's Romeo and Juliet a fascinating work.
According to Paragraph 1, Shakespeare wrote Romeo and Juliet ______.
A．when he succeeded in comedies and history plays
B．after he had developed his skill in tragedy
C．before he wrote comedies and history plays
D．when he was no longer young
I stared at the paper,21 reading, couldn’ t help thinking.
Crocodiles are lazy animals as a rule,but they can move like lightening when they want to. And they don’ t mind hurrying 22 they’ re hungry. There used to be lots in Indian rivers, living on fish mostly;but what’ s a little fish for a fifteen-foot crocodile？ They ate people,fisherman or anyone else delicious enough to get too near;women doing the 23,or children playing at the water’ s24 A hungry crocodile’ s mouth 25 over a meal with a sound like a gunshot. A big fellow can 26 in a man in two bites (咬).
That woman’ s husband crossed rivers 27 from one crocodile’ s back to the next. I believe it. It had to be done quickly before the creature could see what was happening. It wasn’ t 28 a brave, active man;and no doubt he improved with practice. He could never look 29 while crossing.
The wife used to watch him—I felt sure of that. She lived 30 the adventure, the 31 excitement of it all. Their real life was with tigers,snakes".It’s no wonder she wrote 32 poetry.
Then he died.I imagined how she felt. Was there another man 33 him in India, in the world？ She was still young,hardly a sitting-room widow(寡妇)“I must 34 ,too. she said to herself. So she did what she felt she had to do. A 35 probably,to her head.
But her young son,their son？ Was her love for him nothing compared to her husband？ Well,what do you think？
A.started
B.began
C.finished
D.stopped
A.whenever
B.for
C.because
D.as
A.shopping
B.washing
C.cooking
D.cleaning
A.border
B.end
C.side
D.edge
A.looks
B.sends
C.shuts
D.turns
A.go
B.take
C.eat
D.catch
A.jumping
B.runni
C.walking
D.marching
A.over
B.for
C.behind
D.beyond
A.up
B.down
C.back
D.right
A.without
B.till
C.for
D.on
A.lively
B.friendly
C.deathly
D.lovely
A.angry
B.exciting
C.sad
D.interesting
A.like
B.as
C.with
D.before
A.go
B.practice
C.jump
D.shoot
A.pen
B.gun
C.comb
D.stone
请帮忙给出每个问题的正确答案和分析，谢谢！
Mrs. B. did what many other Americans have done--with excellent results. She wrote a letter to the newspaper in her town, explaining her problem. A few days later her letter appeared in the newspaper, and this sentence was printed below it:
The store found a way to safely deliver your rug immediately after hearing from us.In this age of machines, it is often hard to get action from businesses that have made mistakes. An individual person can complain, but his complaints may accomplish nothing. Luckily, newspapers now employ people to help with such problems, and the results are published in a special section of the paper.Mrs. B's letter appeared in a column called MR. FIX-IT. During the same week the following letter from Mrs. J. was printed in the ACTION LINE column of another newspaper
"Many weeks ago I bought some living room furniture from the House and Garden Shop in Parkersville. They have set three delivery dates, and each time I had to stay home from work and wait for the truck, which never came. I have called the store at least fifteen times, and each time they have said they would look for the furniture. This has been going on for two months. I guess they are still looking. " The ACTION LINE writer's reply was printed below Mrs. J's letter: "They found it. Action Line made one telephone call to the president of the company, who told us: 'the customer will get satisfaction. ' The furniture was found, and it arrived at your home yesterday."
1.How long was it after Mrs. B. called the store again that she wrote to the local newspaper？ ____
A、Three weeks
B、Two weeks
C、About a week
D、Four months
2.The phrase "to get action" last line, 2nd paragraph means ____.
A、to get the store to deliver the rug
B、to find the rug that has been misdelivered
C、to cancel the order from the store
D、to quarrel with the store manager
3.The passage points out that in the machine age people's complaints usually____.
A、bring about mistakes
B、prove useless
C、cause more serious trouble
D、prove effective
4.After writing to the newspaper, ____.
A、Mrs. B found her rug
B、Mrs. B had to wait for another several weeks
C、Mrs. B's problem remained unsolved
D、Mrs. B's problem was solved very soon
5.In the last paragraph, the sentence "The customer will get satisfaction" means____
A、Mrs. J. will get what she wants
B、Mrs. J. will be paid for her loss
C、Mrs. J. will get better furniture
D、Mrs. J. will find that she was mistaken
It′s that time of the yea—graduation. The end of school year is nearly in sight,and it′s an especially big deal if you′re finishing high school or college.
One amazing(令人惊叹的) 16-year-old Florida girl, Grace Bush, graduated from both high school and college this week! She actually got her college diploma(毕业证书) before her high school diploma. How′d she do that？ "
Hard work and dedication(专心致志)," she told a local TV news station," have made me succeed in doing high school and college at the same time. " She started taking college courses when she was just 13. She would often get up at 5:30 a.m. and not finish until after 11 p. m.
Doing both at once is a huge achievement, but it has also helped her family save money. She′s one of the 9 children, all home-schooled until the age of 13. Her father is a math professor while her mother is a part-time history teacher in a high school. Grace Bush has earned her college degree in law, with a near perfect GPA of 3.8 and she hopes to become a lawyer one day, although her parents expect her to teach at university. By the way, she also plays basketball in her college team in her spare time.
Why does the author say that Grace is amazing？
A.She finished high school earlier than others.
B.She never went to bed before 11 p. m.
C.She graduated from both high school and college at 16.
D.She got two diplomas from the same school.
What did the parents do to help Grace with her education？A.They shared with her college history lessons.
B.They taught her until she was 13
C.They made her interested in math
E.They hired a part-time teacher.
What do Grace′s parents want her to be in future？A.A news reporter.
B.A basketball player.
C.A university teacher.
D.A lawyer.
Which of the following is the key to Grace′s success？A.Taking college courses at 13
B.Doing high school and college at the same time
D.Being born in a professor's family.
E.Being devoted to her studies.
A．that
B．what
C．it
D．this
been with the company for some time, there has been a high level of employee turnover.
However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.
The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.
She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.
Required:
(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)
She had clearly no______of doing any work, although she was very well paid.
A．interest
B．meaning
C．intention
D．willingness
It was Monday, Mrs. Smith's dog was hungry, but there was not any meat in the house.
Considering that there was no better way, Mrs. Smith took a piece of paper, and wrote the following words on it, "Give my dog half a pound of meat." Then she gave the paper to her dog and said gently, "Take this to the butcher (卖肉者) , and he's going to give you your lunch today."
Holding the piece of paper in its mouth, the dog ran to the butcher's shop. It gave the paper to the butcher. The butcher read it carefully, recognized that it was really the lady's handwriting and presently did as he was asked to. The dog was very happy, and ate the meat up immediately.
At midday (正午), the dog came to the shop again. It gave the butcher a piece of paper again. After reading it, he gave it half a pound of meat once more.
The next day, the dog came again exactly at midday. And as usual it brought a piece of paper in. the mouth. This time, the butcher did not take a look at the paper, and gave the dog its meat, for he had regarded the dog as one of his customers.
But, the dog came again at four o'clock. And the same thing happened once again. To the butcher's more surprise, it came for the third time at six o'clock, and brought with it a third piece of paper. The butcher felt a bit puzzled. He said to himself, "This is a small dog. Why does Mrs. Smith give it so much meat to eat today？"
Looking at the piece' of paper, he found that there were not any words on it!
Mrs. Smith treated her little dog quite ______.
A．cruelly
B．kindly
C．badly
D．unfairly
“Are you crazy？” people around him shouted as Alex Bien, a 33-year-old immigrant(移民), ran toward three cars in a chain accident along the highway in Miami, which were burning down. Alex didn’t think twice.
The article “Against the Flames” reported how he put out the fire on a car and pulled a couple out of another. But when here turned to his own car, steam was coming out from it. It was damaged beyond repair.
Back in his tiny flat, alone and with little money, Alex didn’t know what to do. He was already working, going to college and supporting his wife, Aline, and children back in Haiti. He worried about his wife’s health； doctors thought she had cancer(癌症). Every cent was important to him. And now this.
With in weeks of reading the article, readers sent hundreds of letters offering jobs, money and best wishes. One delivered a car-used, but in fine condition. Others helped Aline come to Miami, where a medical team found out it was not cancer.
Readers also wrote to U.S. government officials to support the immigration of Alex’s family to Miami. Consul General Roger Daley even invited Alex to discuss the matter. Aline, to get her with their children, joined Alexin Miami this past March. Alex says, “I would like to say a beautiful thanks to the readers. There are good people every where in this world.”
Why did people say that Alex was crazy？？？？？
A.He had an accident
B.He made a fire on the highway
C.He burned his car
D.He ran toward the burning cars
What do we know about Alex from the text？A.He and his wife worked in the U.S.
B.He was a full-time student in Haiti
C.He was an immigrant with little money
D.He wrote the article “Against the Flames”
What did Roger Daley invite Alex to discuss？A.Alex’s new job as a news reporter
B.The medical treatment of Alex’s wife
C.Alex’s further studies at a U.S.university
D.The immigration of Alex’s family to the U.S.
What made Alex say “There are good people everywhere in this world”？A.Some strangers repaired his car free of charge
B.Some people supported his children’s education
C.Many readers of the article tried to help him out
D.His friends sent doctors to treat his wife in Haiti
