What have Italy’s coffee firms done to grab more of the global industry()?

A． It's a wonderful journey

B． You must get wet

C． It's a hard journey

D． What a pity！

阅读理解My cousin, John, is a university student. Last year he went to Italy and stayed there for two months. I was surprised that John was able to have such a long holiday because he never has any money.

“How did you manage it, John” I asked. “I thought you were going to stay for two weeks,”

“It was easy,” John answered. “I got a job.”

“A job!” I exclaimed. “What did you do？”

“I gave English lessons to a grocer,” John answered. “His name is Luigi. We have become great friends.”

“But you’re not a teacher,” I said.

“I told Luigi I couldn’t teach,” John explained. “But he insisted on having conversation lessons. He wanted to practice his English. He has a lot of American customers, so it is important for him to speak English. I spent three hours a day talking to him. In return he gave me a room, three meals a day and a little pocket money.”

“Did your pupil learn much English？” I asked.

“I don’t know,” John said. “But I learned a lot of Italian!”

1. The cousin of the author is _________.

A)a university student

B) an Italian grocer

C) a tour guide

D) a news reporter

2. How long did John spend in Italy？

A)A week.

B)Two weeks.

C) A month.

D) Two months.

3. The author thought John could not have spent such a long holiday because _________.

A) John did not have money with him

B)John did not like Italy very much

C)John was traveling all by himself

D)John would miss his family very much

4. What do we know about John’s job？

A) John was paid well for his English lessons.

B) John gave English conversation lessons to an Italian.

C) Luigi learned a lot of English from his American customers.

D)Luigi did not know any English before John taught him.

5. What do we know about Luigi？

A) He showed John around during his stay in Italy.

B) He was angry because he learned nothing from John.

C)Every day he spent some time teaching John Italian.

D) He did not care whether John had teaching experience or not.

6. What does the underlined word “exclaimed” (Para. 4) probably mean？

A) cry out

B) laugh

C)answer

D)stand up

The ancient Greeks developed basic memory systems called Mnemonics. The name is(1)from their Goddess of Memory, Mnemosene. In the ancient world, a trained memory was an(2)asset, particularly in public life. There were no(3)devices for taking notes and early Greek orators (演说家) delivered long speeches with great(4)because they learned the speeches using Mnemonic systems.

The Greeks discovered that human memory is(5)an associative process—that it works by linking things together. For example, think of an apple. The(6)your brain registers the word "apple", it(7)the shape, colour, taste, smell and(8)of that fruit. All these things are associated in your memory with the word "apple".

(9). An example could be when you think about a lecture you have had. This could trigger a memory about what you were talking about through that lecture, which can then trigger another memory.

(10). An example given on a website I was looking at follows: Do you remember the shape of Austria, Canada, Belgium or Germany？ Probably not. What about Italy, though？(11)You made an association with something already known, the shape of a boot, and Italy's shape could not be forgotten once you had made the association.

(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics

partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the

following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:

(i) What Information Technology services can we offer to audit clients？ (5 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions.

阅读理解When the TV viewer turns on his set, what sort of programs does he have to choose from？ You might think there would be more programs devoted to entertainment than to anything else, but that’s not the case.

In most countries, fewer than 20% of broadcasting hours are devoted to entertainment. U.S. figures are high — 34.8%，and the fun-loving Canadians are even higher with 44%. Except Canada and Italy, all countries give more broadcasting time to education than to either information (news, documentaries and so on) or entertainment programs. Of course, few educational broadcasts take place during peak viewing times. In Japan though, more than 60% of broadcasting time is taken up with education of one kind or another -- just another example of the businesslike Japanese philosophy. In the U.K., the figure is 56.4%. The Italians have fewer educational programs than anyone else. They don’t go in for entertainment either. Only about ten percent of viewing time is devoted to dramas and serials, quiz shows, music, sports, etc. You will find more news information programs on Italian TV than anything else. That’s understandable in a country experiencing social and political changes. Italians rely on TV to tell them what’s going on — and events are happening almost too fast to follow. The percentage of time the U.S. devoted to news and documentary programs is much smaller. After education, most TV time is given to entertainment. Many of these programs are shown around the world.

1. Based on this passage, the percentage of TV broadcasting hours devoted to education is greatest in _________.

A. Italy

B. Canada

C. Japan

D. the United Kingdom

2. More news information programs are broadcast on Italian TV than anywhere else because the Italians __________.

A. are interested in what is happening in the world

B. like to undergo social and political changes

C. prefer to learn news information on TV rather than in newspapers

D. expect TV to tell them the latest news about what is going on in their country

3. So far as the broadcasting hours devoted to entertainment are concerned, _________.

A. the Japanese figure is the highest in the world

B. the U. S. figure is smaller than the U.K. figure

C. the U.K. figure is second to the Japanese figure

D. the Canadian figure is higher than that of any other country

4. From this passage, we learn that most TV stations in the world devoted more broadcasting hours to _________.

A. entertainment programs

B. educational programs

C. news information programs

D. dramas, serials, music, sports and so on

5. In the United States, _________.

A. TV programs are shown for world audience to watch

B. most of TV broadcasting hours are given to entertainment

C. educational programs are shown during peak viewing times

D. more TV broadcasting hours are devoted to education than entertainment

&8226;You have just received a telephone call for your colleague，Sue Benton，who is away from her desk．A sales representative，John Smith，frOm Barton’s & Co has been delayed．He cannot get to a meeting with Sue，but thinks he can get there later．He has given you his mobile number and would Iike Sue to call him back． &8226;Write a message for your colleague saying： &8226;who has called &8226;why he wilI be Iate &8226;when he can get there &8226;what he wants Sue to do &8226;Write 30-40．words． &8226;Write on your Answer Sheet．

An opinion poll was conducted in the early 1990's to ascertain the cultural attitudes of residents of five countries in Western Europe (Britain, France, Italy, Spain and Germany). One thousand people, forming a representative sample of the adult population, from each of the five participating countries were interviewed. The results of the poll suggest that though there is general agreement that culture can be defined as a distinct part of life, there are clear differences in the views of various European nations.

The poll assumed that literature, history, science, the arts, law, economics and so on would be regarded as significant components of culture by all participants but it set out to examine the areas which they deemed the most important forms of cultural expression. In addition, the poll required interviewees to indicate in a questionnaire the type of education they considered most appropriate for the modem world, the best channels of knowledge and the arts they most valued. The interviewees were also asked which European countries they found most attractive from a cultural point of view.

The results of the poll show interesting differences between the participating nations in terms of which components of culture they regard as most important forms of cultural expression. For the French and Italians, literature comes well at the top of the list. In contrast, mathematics is given priority by the British and economics/politics by the Germans. History occupies second place for the French, the Italians and Germans but is given very low priority by the British. For the Spanish these four areas are more or less equal, with mathematics having a slight edge.

It seems that members of each country in the survey have a common definition of culture but that definition varies from country to country. The variations tend to support the national stereotypes we have of one another. The French and Italians are literary peoples, the British scientific and the Germans practical and hard-working.

France has the distinction, according to the results of the poll, of being the country which provokes most interest from its British, Italian and German neighbors. Spanish interviewees indicated more interest in Italy than in France. The French also placed Italy first. Italy occupies second place for both the British and the Germans. It would seem, then, that the "literary" nations of France and Italy are more culturally exciting than the scientific British or the practical Germans!

The view of education in the five countries is particularly illuminating in view of the high cultural priority given to literature by both Italy and France because there is general agreement among the majority of the 5,000 interviewees that schooling should provide scientific and technical education rather than attempt to inculcate literary and artistic culture.

The residents of the five countries of the survey share the view that books are the best way of broadening knowledge. The French, Germans, and Italians identify radio and television as the second best means of improving knowledge but for the British and Spanish travel is in second place and conversation and discussion in third place. The poll confirms that, though there are broad similarities among the nations surveyed, the British, French,Italians, Spanish and Germans do not share identical cultural preferences and classifications. There are, it would seem, specific national characteristics.

62. What is the passage mainly about？

[A] It is about people's preference in spare time.

[B] It is about a poll interviewing people's cultural attitudes.

[C] It is about a poll investigating people's view toward their neighboring countries.

[D] It is about editorial criticizing cultures in different countries.

63. Which of the following is NOT included in the questions directed to the interviewees？

[A] Do you think literature, history, science, the arts, law, economics and so on should be regarded as significant components of culture？

[B] What kind of education is most appropriate for the modem world？

[C] What are the best channels of knowledge and the arts you most value？

[D] Which European countries are most attractive from a cultural point of view？

64. Which of the following statements about "the most important forms of cultural expression" is NOT correct？

[A] The French and Italians consider literature more important than other forms of cultural expression.

[B] Mathematics is considered most important by the British and the Germans.

[C] In the eyes of the French, the Italians and Germans, history is more important than that in the eyes of the British.

[D] For the Spanish, mathematics is somewhat more important than literature, history and economics/ politics.

65. Which country are British, Italian, Spanish and German interviewees most interested in？

[A] France.

[B] Italy.

[C] They do not share interests.

[D] Neither of the two mentioned above.

66. Which of the following is regarded as the best way of broadening knowledge by most people in this interview？

[A] Conversation. [B] Books. [C] Travel. [D] Radio and television.

rial premises. It is about to launch a new product, the ‘Energy Buster’, a unique air conditioning unit which is capable of providing unprecedented levels of air conditioning using a minimal amount of electricity. The technology used in the Energy Buster is unique so Heat Co has patented it so that no competitors can enter the market for two years. The company’s development costs have been high and it is expected that the product will only have a five-year life cycle.

Heat Co is now trying to ascertain the best pricing policy that they should adopt for the Energy Buster’s launch onto the market. Demand is very responsive to price changes and research has established that, for every $15 increase in price, demand would be expected to fall by 1,000 units. If the company set the price at $735, only 1,000 units would be demanded.

The costs of producing each air conditioning unit are as follows:

Note

The first air conditioning unit took 1·5 hours to make and labour cost $8 per hour. A 95% learning curve exists, in relation to production of the unit, although the learning curve is expected to finish after making 100 units. Heat Co’s management have said that any pricing decisions about the Energy Buster should be based on the time it takes to make the 100th unit of the product. You have been told that the learning co-efficient, b = –0·0740005.

All other costs are expected to remain the same up to the maximum demand levels.

Required:

(a) (i) Establish the demand function (equation) for air conditioning units; (3 marks)

(ii) Calculate the marginal cost for each air conditioning unit after adjusting the labour cost as required by the note above; (6 marks)

(iii) Equate marginal cost and marginal revenue in order to calculate the optimum price and quantity. (3 marks)

(b) Explain what is meant by a ‘penetration pricing’ strategy and a ‘market skimming’ strategy and discuss whether either strategy might be suitable for Heat Co when launching the Energy Buster. (8 marks)

wages in cash every week.I don't get a lot of money, because I am a waiter, but the customers often give me tips.I am friendly to my customers because I hope they will be generous.Because I am temporary, I only get ￡ 6 an hour, and I don't get money when I don't work.I want to go to Italy to see my parents.But I haven't got enough money and I don't get holiday pay.It's a pity.Also, I don't get sick pay when I am ill.But I can work extra hours.I often do over time at the weekend if the restaurant is busy.At Christmas the boss gives us extra money a bonus.

1、How often do temporary employees get their pay？()

A.Every month.

B.Every week.

C.Every day.

2、"Tip" is closest in meaning (意义) to ().

A.bonus for extra work

B.gift money for friend's children

C.money for good service

3、What does the writer do？ ()

A.He serves customers in a restaurant.

B.He manages a small restaurant.

C.He trains restaurant staff.

4、The writer ().

A.never works on Saturdays and Sundays

B.often works on Saturdays and Sundays

C.works every weekend

5、The writer doesn't have enough money to ().

A.see his parents in Italy.

B.see a doctor when he’s ill.

C.visit his friends during holidays.

(b) Explain what effect the acquisition of Di Rollo Co will have on the planning of your audit of the consolidated

financial statements of Murray Co for the year ending 31 March 2008. (10 marks)