When a parent is evaluating the assets of a potential subsidiary, certain intangible a

A．accounting exposure

B．the effect that an unanticipated change in exchange rates will have on the consolidated financial reports of an MN

C．the change in the value of a foreign subsidiaries assets and liabilities denominated in a foreign currency, as a result of exchange rate change fluctuations, when viewed from the perspective of the parent firm．

D．all of the above

Which of the following statements about intra-group profits in consolidated financial statements is/are correct？

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

A.The list of column names in the FOREIGN KEY clause can be a subset of the list of column names in the primary key of T2 or a UNIQUE constraint that exists on T2.

B.The list of column names in the FOREIGN KEY clause can be a subset of the list of column names in the primary key of T1 or a UNIQUE constraint that exists on T1.

C.The list of column names in the FOREIGN KEY clause must be identical to the list of column names in the primary key of T2 or a UNIQUE constraint that exists on T2.

D.The list of column names in the FOREIGN KEY clause must be identical to the list of column names in the primary key of T1 or a UNIQUE constraint that exists on T1.

A trillion phone calls later, the conversation is the same. When children are teased or tyrannized, the parental impulse is to grab the phone and rant. But these days, as studies in the U.S.show bullying on the rise and parental supervision on the decline, researchers who study bullying say that calling moms and dads is more futile than ever. Such calls often lead to playground recriminations and don’t really teach our kids any lessons about how to navigate the world and resolve conflicts.

When you call parents, you want them to “extract the cruelty” from their bullying children, says Laura Kavesh, a child psychologist in Evanston, Illinois. “But many parents are blown away by the idea of their child being cruel. They won’t believe it.” In a recent police-department survey in Oak Harbor, Washington, 89% of local high school students said they had engaged in bullying behavior. Yet only 18% of parents thought their children would act as bullies.

In a new U.S.PTA survey, 5% of parents support contacting other parents to deal with bullying. But many educators warn that those conversations can be misinterpreted, causing tempers to flare. Instead, they say, parents should get objective outsiders, like principals, to mediate.

Meanwhile, if you get a call from a parent who is angry about your child’s bullying, listen without getting defensive. That’s what Laura McHugh of Castro Valley, California, did when a caller told her that her then 13-year-old son had spit in another boy’s food. Her son had confessed, but the victim’s mom “wanted to make sure my son hadn’t given her son a nasty disease,” says McHugh, who apologized and promised to get her son tested for AIDS and other diseases. She knew the chance of contracting any disease this way was remote, but her promise calmed the mother and showed McHugh’s son that his bad behaviour was being taken seriously. McHugh, founder of Parents Coach Kids, a group that teaches parenting skills, sent the mom the test results. All were negative.

Remember: once you make a call, you might not like what you hear. If you have an itchy dialing finger, resist temptation. Put it in your pocket.

第11题：The word “bullying” probably means _____.

［A］ frightening and hurting ［B］ teasing ［C］ behaving like a tyrant ［D］ laughing at

"When you call parents, you want them to 'extract the cruelty' from their bullying children, "says Laura Kavesh, a child psychologist in Evanston, Illinois. "But many parents are blown away by the idea of their child being cruel. They won't believe it." In a recent police-department survey in Oak Harbor,Washington, 89 percent of local high school students said they had engaged in bullying behavior. Yet only 18 percent of parents thought their children would act as bullies.

In a new US PTA survey, 5 percent of parents support contacting other parents to deal with bullying. But many educators warn that those conversations can be misinterpreted(误解), causing tempers to flare. Instead, they say, parents should get objective outsiders, like principals, to mediate.

Meanwhile, if you get a call from a parent who is angry about your child's bullying, listen without getting defensive. That's what Laura McHugh of Castro Valley, California, did when a caller told her that her then 13-year-old son had spit in another boy's food. Her son had confessed, but the victim's mom "wanted to make sure my son hadn't given her son a nasty disease," says McHugh, who apologized and promised to get her son tested for AIDS and other diseases. She knew the chance of contracting any disease this way was remote, but her promise calmed the mother and showed McHugh's son that his bad behavior. was being taken seriously. McHugh, founder of Parents Coach Kids, a group that teaches parenting skills, sent the mom the test results. All were negative.

Remember: once you make a call, you might not like what you hear. If you have an itchy dialing finger, resist temptation. Put it m your pocket.

The word "bullying" (Line 2, Para. 1) probably means ______.

A．frightening and hurting

B．teasing

C．behaving like a tyrant

D．laughing at

A．One of the simplest and most important is through a positive feedback loop, where a master transcription regulator activates transcription of its own gene,in addition to that of other cell-typespecific genes. Each time a cell divides, the regulator is distributed to both daughter cells, where it continues to stimulate the positive feedback loop.？The continued stimulation ensures that the regulator will continue to be produced in subsequent cell generations.？Positive feedback is crucial for establishing the “self-sustaining” circuits of gene expression that allow a cell to commit to a particular fate—and then to transmit that decision to its progeny.

B．Although positive feedback loops are probably the most prevalent way of ensuring that daughter cells remember what kind of cells they are meant to be,there are other ways of reinforcing cell identity. One involves the methylation of DNA．In vertebrate cells, DNA methylation occurs on certain cytosine bases. This covalent modification generally turns off the affected genes by attracting proteins that bind to methylated cytosines and block gene transcription. DNA methylation patterns are passed on to progeny cells by the action of an enzyme that copies the methylation pattern on the parent DNA strand to the daughter DNA strand as it is synthesizeD

C．Another mechanism for inheriting gene expression patterns involves the modification of histones. When a cell replicates its DNA,each daughter double helix receives half of its parent’s histone proteins, which contain the covalent modifications that were present on the parent chromosom

E．Enzymes responsible for these modifications may bind to the parental histones and confer the same modifications to the new histones nearby. It has been proposed that this cycle of modification helps reestablish. the pattern of chromatin structure found in the parent chromosome

D．Because all of these cell-memory mechanisms transmit patterns of gene expression from parent to daughter cell without altering the actual nucleotide sequence of the DNA,they are considered to be forms of epigenetic inheritanc

E．These mechanisms, which work together, play an important part in maintaining patterns of gene expression, allowing transient signals from the environment to be remembered by our cells—a fact that has important implications for understanding how cells operate and how they malfunction in diseas

E．

Parenting concepts are deeply rooted in the majority of families in that country, because of a strong, sustained tradition of educating and training young parents to accept perform. and establish enduring relationships and responsibilities with their children. Generally, the young mother is introduced to the nuances of parenting by way of the “hands on” method at her parental home, and under the guidance of her mother or an experienced family member.

This practice could be the reason why the need for professional parent education usually is not expressed.

Effective parenting enables children to build and develop positive behavior. and good, solid self-concepts that are important for functioning fully as a healthy adult. Parenting, as such, is greatly dependent on intra-familial issues that play a significant role in parental performance. However, parenting skills can be strengthened if parents learn about themselves as a “parent” and about children’s development. Learning about the stages of human development helps parents understand about their ever changing roles in the lives of their children and also what is expected of a parent at each stage. Finally, a father’s love and influence is as important as a mother’s in the life of a child. Fathers should overcome the internal and external barriers that exist to fulfill the duties of fathering.

6.According to the author, ________.

A. becoming a parent is a very difficult task

B. parenting is a difficult and important task

C. becoming a parent is an important task

D. parenting is an easy taskA B C D

7.Nuance in the second paragraph means_______.

A. very slight things

B. very basic things

C. very important thing

D. very special thingsA B C D

8.Why are parenting concepts deeply rooted in the majority of families in that country？

A. Because there is a tradition in which young parents are properly educated and trained.

B. Because young parents have established enduring relationships and responsibilities with their children.

C. Because enduring relationships and responsibilities with their children are performed by the young parents.

D.Because enduring relationships and responsibilities with their children are accepted by the young parents.A B C

9.What is the ultimate aim of effective parenting according to the author？

A. It is to build and develop positive behavior.

B. It is build and develop good, solid self-concepts.

C. It is to build a physically and mentally healthy adult for the society.

D. It is to build and independent character.A B C D

10.According to the author, which of the following statements is NOT true？

A. Parents’ roles in the lives of their children are changing.

B. There are several stages in human development.

C. Different roles are expected at different stages.

D. Parents’ role in the lives of their children do not change.