Jack’s friend____in the classroom

we say Statement A presupposes Statement B？ Does Statement A necessarily entail Statement C？ Why？ Do Statements A and D both presuppose Statement B？ Why？(南京大学2008研) A. Jacks brother has gone bankrupt. B. Jack has a brother. C. Jacks sibling has gone bankrupt. D. Jacks brother has not gone bankrupt.

A. Spanning tree

B. VLAN tagging

C. 802.1x

D. Port mirroring

根据以下信用证填制商业发票、提单、汇票。

(对于单据上必须填写的项目，而信用证上又无明确规定的请自行设定)

IRREVACABLE LETTER OF CREDIT 00/0108/11106

FROM： ALAHLI BANK OF KUWAIT

DATE OF ISSUE：DECEMBER 21st，2000

BENEFICIARY： SHANGHAI INTERNATIONAL TRADEAND SFRVICE 30 ZHONGSHANROAD (E.1. ) SHANGHAI, CHINA

AMOUNT: EXACTLY USD19, 322. 40 (NINETEEN THOUSAND THREE HUNDRED TWENTYTWO US IX)LLARS AND FORTY CENTS)

ADVISING BANK: BANK OF CHINA, SHANGHAI

APPLICANT: MOHAMMED SAMEEH HANQEER, KUWAIT,P. O. BOX 306.

EXPIRY DATE AND PLACE. FEB 5,2001, AT SHANGHAI

AVAILABLE BY. NEGOTIATION

COVING: HYDRANLIC JACKS 80 SETS, USD 241.53 PER SET CFRKUWAITTHE GOODS ARE TO BE PACKED IN 80CARTONS

SHIPPING TERMS: FROM SHANGHAI TO KUWAIT NOT LATER THAN JANUARY 20th, 2001

PAYMENT AVAILABLE BY BENEFICIARIE'S DRAFT AT 90 DAYS SIGHT DRAWN ON US FOR THE FULL INVOICEVALUE AND ACCOMPANIED BY THE FOLLOWINGDOCUMENTS:______SIGNED COMMERCIAL INVOICE IN THREE COPIES______COMPLETE SET OF BILL OF LADING ISSUED TOTHE ORDER OF ALAHLI BANK OF KUWAIT NOTIFYINGAL-TEBAH COTRACTINGESR., EVIDENCING FREIGHTPREPAID

SHIPPING MARK: SAMCO

KUWAIT

MADE IN CHINA

ALL DRAFTS TO BE MAKKED DKAWN UNDEK ALAHLl BANK OF KUWAIT L/C NO．00/0108/11106 DATED 21DECEM：BER 2000．

WE UNDERTAKE TO HCINOUR YOUR DRAFTS IN STRICT COMPLIANCE WITH THE TERMS OF THIS CREDIT．

try. You are currently planning

the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show

revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total

assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June

2007.

Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%

is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful

installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until

the final installation.

At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed

stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is

running at 100% efficiency.

One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for

injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate

Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known

that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were

placed by Sawyer Co in October 2007 have been cancelled.

Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on

17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the

major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,

Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke

Co recorded within current liabilities.

All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at

$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by

customers, and this estimate forms the basis of the provision.

Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to

Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit

to be finished by that time.

Required:

(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be

considered when planning the final audit for Island Co for the year ended 30 November 2007.

Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.

Requirement (a) includes 2 professional marks. (13 marks)

根据以下信用证填制商业发票、提单、汇票。 (对于单据上必须填写的项目，而信用证上又无明确规定的请自行设定) IRREVACABLE LETYER OF CREDIT 00／0108／11106 FROM： ALAHLI BANK OF KUWAIT DATE OF ISSUE： DECEMBER 21st，2000 BENEFICIARY： SHANGHAI IN2fERN．ATIONAL TRADE AND SERVICE CORP 30 ZHONGSHAN ROAD(E 1．)SHANGHAI，CHINA AMOUNT： EXACTLY USD19，322．40 (NINETEEN THOUSAND THIREE HUNDRED TWEENTY TWO US DOLLARS AND FORTY CENTS) ADVISING BANK：BANK OF CHINA，SHANGHAI APPLICANT： MOHAMMED SAMEEH HANQEER， KUWAIT，P．O．BOX 306． EXPIRY DATE AND PLACE：FEB 5，200 1，AT SHANGHAI AVAILABLE BY：NEGOTIATION COVING： HYDRANLIC JACKS 80 SETS，USD 241．53 PER SET CFR KUWAIT THE GOODS ARE TO BE PACKED IN 80 CARTONS SHIPING TERMS：FROM SHANGHAI TO KUWAIT NOT LATER THAN JANUARY 20th，2001 PAYMENT AVAILABLE BY BENEFICIARIE’S DRAFT AT 90 DAYS SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DDCUMENTS： _____SIGNED COMMERCIAL INVOICE IN THREE COPIES _____COMPLETE SET OF BILL oF LADING ISSUED TO THE ORDER OF ALAHLI BANK OF KUWAIT NOTIFYING AL-TEBAH COTRACTINGESR，EVIDENCING FREIGHT PREPAID SHIPPING MARK：SAMCO KUWAIT MADE IN CHINA ALL DRAFTS TO BE MAR．KED DRAWN UNDER ALAHLI BANK OF KUWAIT L／C N0．OO／0108／11106 DATED 21 DECEMBER 2000． WE UNDERT、AKE TO HONOUR YOUR DRAFTS IN STRICT、 COMPLIANCE WITH THE TERMS OF THIS CREDIT．

When Work Becomes a Game

A)What motivates employees to do their jobs well？ Competition with coworkers, for some. The promise of rewards, for others. Pure enjoyment of problem-solving, for a lucky few.

B)Increasingly, companies are tapping into these desires directly through what has come to be known as “gamification”: essentially, turning work into a game. “Gamification is about understanding what it is that makes games engaging and what game designers do to create a great experience in games, and taking those learnings and applying them to other contexts such as the workplace and education,” explains Kevin Werbach, a gamification expert who teaches at the Wharton School of Business at the University of Pennsylvania in the United States.

C)It might mean monitoring employee productivity on a digital leaderboard and offering prizes to the winners, or giving employees digital badges or stars for completing certain activities. It could also mean training employees how to do their jobs through video game platforms. Companies from Google to L’Oreal to IBM to Wells Fargo are known to use some degree of gamification in their workplaces. And more and more companies are joining them. A recent report suggests that the global gamification market will grow from $1.65 billion in 2015 to $11.1 billion by 2020.

D)The concept of gamification is not entirely new, Werbach says. Companies, marketers and teachers have long looked for fun ways to engage people’s reward-seeking or competitive spirits. Cracker Jacks has been “gamifying” its snack food by putting a small prize inside for more than 100 years, he adds, and the tum-of- the-century steel magnate(巨头)Charles Schwab is said to have often come into his factory and written the number of tons of steel produced on the past shift on the factory floor, thus motivating the next shift of workers to beat the previous one.

E)But the word “gamification” and the widespread, conscious application of the concept only began in earnest about five years ago, Werbach says. Thanks in part to video games, the generation now entering the workforce is especially open to the idea of having their work gamified. “ We are at a point where in much of the developed world the vast majority of young people grew up playing video games, and an increasingly high percentage of adults play these video games too，” Werbach says.

F)A number of companies have sprung up—GamEffective, Bunchball and Badgeville, to name a few—in recent years offering gamification platforms for businesses. The platforms that are most effective turn employees’ ordinary job tasks into part of a rich adventure narrative. “What makes a game game-like is that the player actually cares about the outcome,” Werbach says. “The principle is about understanding what is motivating to this group of players, which requires some understanding of psychology.”

G)Some people, Werbach says, are motivated by competition. Sales people often fall into this category. For them, the right kind of gamification might be turning their sales pitches into a competition with other team members, complete with a digital leaderboard showing who is winning at all times. Others are more motivated by collaboration and social experiences. One company Werbach has studied uses gamification to create a sense of community and boost employees’ morale (士气).When employees log in to their computers, they’re shown a picture of one of their coworkers and asked to guess that person’s name.

H)Gamification does not have to be digital. Monica Cometti runs a company that gamifies employee trainings. Sometimes this involves technology, but often it does not. She recently designed a gamification strategy for a sales training company with a storm-chasing theme. Employees formed “storm chaser teams” and competed in storm-themed educational exercises to earn various rewards. “Rewards do not have to be stuff,” Cometti says. “Rewards can be flexible working hours.” Another training, this one for pay roll law, used a Snow White and the Seven Dwarfs theme. “Snow White” is available for everyone to use, but the “dwarfs” are still under copyright, so Cometti invented sound-alike characters (Grumpy Gus, Dopey Dan) to illustrate specific pay roll law principles.

I)Some people do not take naturally to gamified work environments, Cometti says. In her experience, people in positions of power or people in finance or engineering do not tend to like the sound of the word. “If we are designing for engineers, I’m not talking about a ‘game’at all,” Cometti says. “I’m talking about a ‘simulation’(模拟) ，I’m talking about ‘ being able to solve this problem. ’

J) Gamification is “not a magic bullet,” Werbach warns. A gamification strategy that is not sufficiently thought through or well tailored to its players may engage people for a little while, but it will not motivate people in the long term. It can also be exploitative, especially when used with vulnerable populations. For workers, especially low-paid workers, who desperately need their jobs yet know they can be easily replaced, gamification may feel more like the Hunger Games. Werbach gives the example of several Disneyland hotels in Anaheim, California, which used large digital leaderboards to display how efficiently laundry workers were working compared to one another. Some employees found the board motivating. To others, it was the opposite of fun. Some began to stop taking bathroom breaks, worried that if their productivity fell they would be fired. Pregnant employees struggled to keep up. In a Los Angeles Times article, one employee referred to the board as a “digital whip.” “It actually had a very negative effect on morale and performance, ” Werbach says.

K) Still, gamification only stands to become more popular, he says, “as more and more people come into the workforce who are familiar with the structures and expressions of digital games.” “We are far from reaching the peak,” Cometti agrees. “There is no reason this will go away.”

36.Some famous companies are already using gamification and more are trying to do the same.

37.Gamification is not a miracle cure for all workplaces as it may have negative results.

38.To enhance morale, one company asks its employees to identify their fellow workers when starting their computers.

39.The idea of gamification was practiced by some businesses more than a century ago.

40.There is reason to believe that gamification will be here to stay.

41.Video games contributed in some ways to the wide application of gamification.

42.When turning work into a game, it is necessary to understand what makes games interesting.

43.Gamification in employee training does not always need technology.

44.The most successful gamification platforms transform. daily work assignments into fun experiences.

45.It is necessary to use terms other than “gamification” for some professions.

A.5˚C~63˚C

B.0˚C~-5˚C

C.1˚C~5˚C

若|A|=|B|,|C|=|D|，则|A∪C|=|C∪D|。()

A.c＞='a' and c＜='Z'

B.c＞='A' and c＜='z'

C.c＞='a' and c＜='z' and c＞='A' and c＜='Z'

D.c＞='a' and c＜='z' or c＞='A' and c＜='Z'

A.C& C::operator +=(const C& c);

B.C C::operator +=(const C& c);

C.C& C::operator +=(C c);

D.C C::operator +=(const C c);