offering period

were from Eastern Europe. The government welcomed these people by offering them free farmland in the West However, Canada immigration policy was not equal for Asian immigrants. The Canadian government passed two laws to prevent Chinese immigration. In 1885, the Canadian government passed the first law to prevent Chinese immigration. The law forced every Chinese person entering Canada to pay a $50 enty fee. The government introduced this head tax to satisfy Caucasian laborers who felt that Chinese immigrants Were competing for their jobs. The head tax was a burden for Chinese immigrants, but it did not prevent them from coming to Canada. For many of these poor Chinese laborers, they could earn more money there than in China. They were willing to borrow the money to pay for the overseas trip and the head tax. The Canadian government rased the head tax to S100 in 1900, then to $500 in 1903. The Canadian government passed its most restrictive immigration law in 1923. That year, the Chinese Immigration Act prevented all Chinese except ficers, merchants, and students from entering Canada. The Act was the result of pressure from ant-Asian groups. These groups felt that the head tax was insufficient because Chinese laborers were still coming to Canada. The effectively stopped Chinese immigration from 1923 to 1947. During the 24-year period, only 44 Chinese entered Canada finally.

A. travels to another counties to work for a short time

B. stays in his or her own country

C. moves to another county to live

D. travels to many countries to visit

ent in the drama (46) By the date of his birth Europe was witnessing the passing of thereligious drama， and the creation of new forms under the incentive of classical tragedy andcomedy. These new forms were at first mainly written by scholars and performed by amateurs，but in England， as everywhere else in western Europe， the growth of a class of professionalactors was threatening to make the drama popular， whether it should be new or old， classicalor medieval， literary or farcical Court， school organizations of amateurs， and the travelingactors were all rivals in supplying a widespread desire for dramatic entertainment；

and （47）no boy who went a grammar school could be ignorant that the drama was a form. of literaturewhich gave glory to Greece and Rome and might yet bring honor to England. When Shakespeare was twelve years old， the first public playhouse was built in London For a time literature showed no interest in this public stage Plays aiming at literary distinctionwere written for school or court， or for the choir boys of St Paul’s and the royal chapel， who，however，

gave plays in public as well as at court （48）but the professional companies prosperedin their permanent theaters， and university men with literature ambitions were quick to turn to these theaters as offering a means of livelihood. By the time Shakespeare was twenty-five， Lyly，Peele， and Greene had made comedies that were at once popular and literary；

Kyd had writtena tragedy that crowded the pit； and Marlowe had brought poetry and genius to triumph on thecommon stage - where they had played no part since the death of Euripides （49）A nativeliterary drama had been created， its alliance with the public playhouses established， and atleast some of its great traditions had been begun . The development of the Elizabethan drama for the next twenty-five years is of exceptionalinterest to students of literary history， for in this brief period we may trace the beginning，growth， blossoming， and decay of many kinds of plays， and of many great careers We areamazed today at the mere number of plays produced， as well as by the number of dramatistswriting at the same time for this London of two hundred thousand inhabitants.

（50）To realizehow great was the dramatic activity， we must remember further that hosts of plays have beenlost， and that probably there is no author of note whose entire work has survived.

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请帮忙给出每个问题的正确答案和分析，谢谢！

e increasing numbers of

Europeans looking to buy new homes and apartments in the coastal regions of Mediterranean Spain. His frequent

contact with property buyers has made him aware of their need for low cost hotel accommodation during the lengthy

period between finding a property to buy and when they actually move into their new home. These would-be property

owners are looking for inexpensive hotels in the same locations as tourists looking for cheap holiday accommodation.

Closer investigation of the market for inexpensive or budget hotel accommodation has convinced Ramon of the

opportunity to offer something really different to his potential customers. He has the advantage of having no

preconceived idea of what his chain of hotels might look like. The overall picture for the budget hotel industry is not

encouraging with the industry suffering from low growth and consequent overcapacity. There are two distinct market

segments in the budget hotel industry; firstly, no-star and one-star hotels, whose average price per room is between

30 and 45 euros. Customers are simply attracted by the low price. The second segment is the service provided by

two-star hotels with an average price of 100 euros a night. These more expensive hotels attract customers by offering

a better sleeping environment than the no-star and one-star hotels. Customers therefore have to choose between low

prices and getting a poor night’s sleep owing to noise and inferior beds or paying more for an untroubled night’s sleep.

Ramon quickly deduced that a hotel chain that can offer a better price/quality combination could be a winner.

The two-star hotels typically offer a full range of services including restaurants, bars and lounges, all of which are

costly to operate. The low price budget hotels offer simple overnight accommodation with cheaply furnished rooms

and staffed by part-time receptionists. Ramon is convinced that considerable cost savings are available through better

room design, construction and furniture and a more effective use of hotel staff. He feels that through offering hotel

franchises under the ‘La Familia Amable’ (‘The Friendly Family’) group name, he could recruit husband and wife teams

to own and operate them. The couples, with suitable training, could offer most of the services provided in a two-star

hotel, and create a friendly, family atmosphere – hence the company name. He is sure he can offer the customer twostar

hotel value at budget prices. He is confident that the value-for-money option he offers would need little marketing

promotion to launch it and achieve rapid growth.

Required:

(a) Provide Ramon with a brief report, using strategic models where appropriate, showing where his proposed

hotel service can add value to the customer’s experience. (12 marks)

director of UK operations for Top Employers. Many companies they have researched are short of talents. Though the companies may receive many applications, they can not find the people they want.

Top Employers’ research show that offering good career chances is the key to attracting and keeping the talent. Smart employees know their own value and will want to know what their employers can offer them after five or 10 years’ career development. So, keeping staff is the biggest challenge employers face in the long run.

Yet not every employee feels that they can better their career chances. Some are still nervous about losing their jobs, despite a recent fall in unemployment, says the Trades Union Congress (TUC). TUC points out that some four-fifths of new jobs created have been in parts of the economy where average pay rates are less than £8 an hour since the recession began. Many of these jobs are on temporary or zero-hours contracts.

A report from the Office for National Statistics published in February showed that real wages have been falling consistently since 2010. It’s the longest period since at least 1964. “We’re still in the hardest living standards squeeze for over a century and those who are already working have had years of real-terms pay cuts,” says TUC spokesperson Liz Chinchen. “Understanding the pressures that staff face is a good starting point for any employer. If employers want to show concern for their staff, they should be paying them well and understand that zero-hours contracts bring insecurity and extreme money worries.”

1.According to research by Top Employers, many corporations have enough talents for their development.

2.The data shows the key to attracting talents is to offer high salary.

3.The biggest challenge for employers to is keeping staff in the long run.

4.Not all employees believe that they can get a better offer.

5.The wages have been rising consistently since 2010.

ry is capital intensive with

heavy investment in licences and network infrastructure. Competition in the sector is fierce and technological

advances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customers

and, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for

$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure are

ready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan could

not operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriber

base to grow over the period of the licence but is disappointed with its market share for the year to 30 November

2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that the

regulator will grant a single renewal for the same period of time as long as certain criteria regarding network build

quality and service quality are met. Johan has no experience of the charge that will be made by the regulator for the

renewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of

$120 million in the statement of financial position under non-current assets.

Johan is considering extending its network and has carried out a feasibility study during the year to 30 November

2008. The design and planning department of Johan identified five possible geographical areas for the extension of

its network. The internal costs of this study were $150,000 and the external costs were $100,000 during the year

to 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to install

a base station for the telephone network. The location of the base station was dependent upon getting planning

permission. A further independent study has been carried out by third party consultants in an attempt to provide a

preferred location in the area, as there is a need for the optimal operation of the network in terms of signal quality

and coverage. Johan proposes to build a base station on the recommended site on which planning permission has

been obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid

$300,000 as a single payment together with $60,000 a month to the government of the region for access to the land

upon which the base station will be situated. The contract with the government is for a period of 12 years and

commenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains with

the government.

Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customers

for $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling the

handset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchase

date. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per card

after six months and the card is activated when sold.

Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return the

handset up to a service contract being signed by a customer. When the customer signs a service contract, the

customer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of a

customer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being the

cost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be sold

separately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, and

Johan receives monthly revenue from the service contract.

The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practices

which should be used to account for the above events.

Required:

Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account

for:

(a) the licences; (8 marks)

bout the role of public education in the 1920’s. In the 1920’s, but especially __1__the Depression of the 1930’s, the United States experienced a__2__birth rate. Then with the prosperity__3__on by the Second World War and the economic boom that followed it, young people married and__4__households earlier and began to__5__larger families than had their__6__during the Depression. Birth rates rose to 102 per thousand in 1946, 106.2 in 1950, and 118 in 1955. __7__economics was probably the most important__8__, it is not the only explanation for the baby boom. The increased value placed__9__the idea of the family also helps to__10__this rise in birth rates. The baby boomers began streaming__11__the first grade by the mid -1940’s and became a __12__by 1950. The public school system suddenly found itself __13__The wartime economy meant that few new schools were built between 1940 and 1945.__14__, large numbers of teachers left their profession during that period for better-paying jobs elsewhere.

__15__, in the 1950’s, the baby boom hit an antiquated and inadequate school system. Consequently, the custodial rhetoric of the 1930’s no longer made__16__; keeping youths ages sixteen and older out of the labor market by keeping them in school could no longer be a high__17__for an institution unable to find space and staff to teach younger children. With the baby boom, the focus of educators__18__turned toward the lower grades and back to basic academic skills and__19__. The system no longer had much__20__in offering nontraditional, new, and extra services to older youths.

1. A.in B.for C.at D.on

2. A.accelerating B.strengthening C.declining D.fluctuating

3. A.took B.produced C.brought D.carried

4. A.adopted B.incorporated C.administered D.established

5. A.increase B.raise C.erect D.generate

6. A.predecessors B.successors C.processors D.oppressors

7. A.Since B.Despite C.Although D.Unless

8. A.tenant B.determinant C.lubricant D.repentant

9. A.at B.on C.for D.with

10. A.demonstrate B.interpret C.exhibit D.explain

11. A.through B.across C.into D.towards

12. A.creek B.flood C. bonus D.pledge

13. A.overtaxed B.overdosed C.overweighed D.overlapped

14. A.Moreover B.However C.Otherwise D.Thus

15. A.Nevertheless B.Therefore C.Furthermore D.Hence fore

16. A.sense B.meaning C.sensible D.meaningful

17. A.notoriety B.compatibility C.proximity D.priority

18. A.refutably B.indispensably C.inevitably D.respectively

19. A.conference B.symposium C.seminar D.discipline

20. A.ability B.advantage C.benefit D.interest

A.stimulated

B.stimuli

C.stimulating

D.stimulate

A.It implies an offering that is novel in one or more of four ways.

B.It implies resource constrains.

C.It implies a singular, relentless focus.

D.It implies resourc