UK law is "shareholder friendly" in that shareholders, to the exclusion of e

. have longer programs that can be as much as ______ years.

A.Eight

B.Six

C.Five

D.Ten

years in the UK we have had a very large increase in the number of couples who get divorced

After 1969 and the Divorce Law Reform. Act we had a very rapid increase in the number of divorces.The rate increased steadily and in recent years has increased much more rapidly.But there are also quite a lot of people who do actually get married.At present the marriage rate in the UK is about 70 per cent, which has gone down since the number of people who marry has gone down qui te a lot in the last 20 years, but more significantly in the last 10 years.Quite high proportions of people now live together without marrying, and, for example, 40 per cent of children born in the UK are born to couples who aren't married or are born to lone parents.There are quite a large number of lone parent families, 90 per cent of these are headed by a woman rather than a man

The average family size now in the UK is 1.8 children per couple, which

Means that there’s been quite a decline in the birth rate in the UK along with other European countries.

21.What does the passage mainly discuss？()

A.The declining divorce rate in the UK.

B.Trends in marriage and divorce in the UK.

C.The increasing divorce rate in the UK.

22.During the last ten years,（）

A.the marriage rate has gone down more rapidly in the UK

B.the marriage rate has gone up a lot in the UK

C.40% of children were born to unwed couples in the UK

23.According to the passage, the cohabitation rate in the UK tends to ___

A.decline

B.soar

C.stay stable

24.According to the passage, which of the following statements is NOT true？

A.The highest divorce rate was around 1969.

B.The marriage rate has gone down in recent years.

C.The marriage rate is currently 70 percent.

25.The last paragraph tells us（）

A.the birth rate in the UK is increasing at the moment

B.the birth rate in other European countries keeps increasing

C.the birth rate in the UK is decreasing rapidly now

is not to produce people. Through "therapeutic"(治疗的)cloning, scientists would create embryos to harvest stem cells, which may hold the key to treating a wide range of disease. But like most passionate debates, the real issue 一 commercialization 一 sits quietly in the background of the emotional chaos. The debate erupted across the industrially advanced world on January 22nd when Britain became the first European country to legalize the creation of cloned human embryos. Members of the European Parliament almost immediately expressed their shock and condemned the decision. Yet in many ways, the new law is a logical extension of rules dating back over a decade. Since 1990, UK researchers could create and use embryos for limited research purposes, namely to treat infertility and detect birth defects. The new law widens the field of study to include stem cells, which experts say could revolutionize medicine, offering the possibility of transplants to treat scores of illnesses from Parkinson's disease to diabetes (糖尿病).No one has yet applied for a license to perform. such experiments, according to the Human Fertilisation and Embryology Authority, which will carefully screen each request. No other uses of cloning would be allowed and a new law has been promised to explicitly (明确地)ban reproductive cloning.

As expected, the most rigid opposition has come from the Catholic Church, which considers the embryo to be a living person from the moment of conception. Cloning aside, even research involving "spare" embryos (created for infertility treatments but not used. is condemned because it is morally wrong to use a person for the benefit of someone else. At the opposite end of the spectrum (范围)lie the hardcore utilitarians (功利主义)of science and business, who are generally astute (精明的)enough not to announce their politically incorrect views: namely that the embryo isjust another batch of cellular sludge (淤积;淤沉)that can and should be used like any other biological resource in the pursuit of medical research.

1.The purpose of therapeutic cloning is to.()

A.produce people

B.commercialize stem cells

C.treat various diseases

D.clone human embryo in Dolly

2.What triggered the debate across the industrial countries？()

A.The commercialization of cloned human embryos.

B.Legalizing the creation of cloned human embryos in Britain.

C.A theoretical flaw in the experiment of human embryos cloning.

D.The European Parliament's harsh criticism on the UK's decision.

3.In the 1990s the British researchers use embryos basically to.()

A.harvest stem cells

B.reform. the system of medical care

C.treat infertility and detect birth defects

D.study the possibility of organ transplants

4.The Catholic Church argue against human embryos cloning because.()

A.cloning creates spare embryos

B.it considers the embryo to be a living person

C.it may lead to reproductive cloning

D.it's morally wrong to use a person for the benefit of another one

5.The utilitarians of science and business think.()

A.human embryos cloning is a hard choice

B.it's politically incorrect to clone human embryos

C.the embryos should be used like any other biological resource

D.human embryos are important samples in the pursuit of medical research

profits of the business

equally. On 28 February 2007 the partners sold the business to Razor Ltd, in exchange for shares in Razor Ltd, with

each former partner owning one third of the new company.

The recent, tax adjusted, trading profits of the Stiletto Partnership have been as follows:

￡

Year ended 30 June 2006 92,124

1 July 2006 to 28 February 2007 81,795

Clint, who was 65 on 5 October 2006, retired when the business was sold to Razor Ltd. He is now suggesting that

if the sale of the partnership, and his retirement, had been delayed until 30 April 2007, his total tax liability would

have been reduced. Clint’s only other income is gross pension income of ￡6,100 per year, which he began receiving

in the tax year 2005/06. Clint did not receive any salary or dividends from Razor Ltd. It is estimated that the

partnership’s tax adjusted trading profits for the period from 1 March 2007 to 30 April 2007 would have been

￡20,760. Clint has overlap profits of ￡14,250 brought forward from when the partnership began trading.

Razor Ltd manufactures industrial cutting tools. On 1 July 2007, Razor Ltd will subscribe for the whole of the ordinary

share capital of Cutlass Inc, a company newly incorporated in the country of Sharpenia. It is intended that Cutlass

Inc will purchase partly finished tools from Razor Ltd and customise them in Sharpenia. It is anticipated that Cutlass

Inc’s annual profits chargeable to corporation tax will be approximately ￡120,000.

Ben and Amy will be the directors of Cutlass Inc, although Ben will not be involved in the company’s business on a

day-to-day basis. Amy intends to spend one or two weeks each month in the country of Sharpenia looking after the

company’s affairs. The remainder of her time will be spent in the UK. Amy has employment contracts with both Razor

Ltd and Cutlass Inc and her duties for Cutlass Inc will be carried out wholly in Sharpenia. Cutlass Inc will pay for

Amy’s flights to and from Sharpenia and for her husband and baby to visit her there twice a year. Amy is currently

UK resident and ordinarily resident.

The system of income tax and corporation tax in the country of Sharpenia is broadly similar to that in the UK although

the rate of corporation tax is 38% regardless of the level of profits. There is a double tax treaty between the UK and

Sharpenia based on the OECD model treaty. The clause in the treaty dealing with company residency states that a

company resident in both countries under domestic law will be regarded under the treaty as being resident only in the

country where it is effectively managed and controlled. Sharpenia is not a member of the European Union.

Required:

(a) (i) Calculate Clint’s taxable trading profits for the tax years 2006/07 and 2007/08 for both of the

alternative retirement dates (28 February 2007 and 30 April 2007). (3 marks)

A.Uk(1-2)%=1/2(Uk1%+Uk2%)

B.Uk(2-3)%=Uk2%-Uk3%

C.Uk3%=1/3[Uk(3-1)%+Uk(2-3)%-Uk(1-2)%]

D.Uk2%=1/2[Uk(3-2)%+Uk(2-1)%-Uk(1-3)%]

Bosses Say "Yes" to Home Work

Rising costs of office space, time lost to stressful commuting, and a slow recognition that workers have lives beyond the office—all are strong arguments for letting staff work from home.

For the small business, there are additional benefits too—staff are more productive, and happier, enabling firms to keep their headcounts(员工数) and their recruitment costs to a minimum. It can also provide a competitive advantage, especially when small businesses want to attract new staff but don't have the budget to offer huge salaries.

While company managers have known about the benefits for a long time, many have done little about it, skeptical of whether they could trust their employees to work to full capacity without supervision, or concerned about the additional expenses teleworking policies might incur as staff start charging their home phone bills to the business.

Yet this is now changing. When communications provider Inter-Tel researched the use of remote working solutions among small- and medium-sized UK businesses in April this year, it found that 28% more companies claimed to have introduced flexible working practices than a year ago.

The UK network of Business Links confirms that it too has seen a growing interest in remote working solutions from small businesses seeking its advice, and claims that as many as 60—70% of the businesses that come through its doors now offer some form. of remote working support to their workforces.

Technology advances, including the widespread availability of broadband, are making the introduction of remote working a piece of cake.

"If systems are set up properly, staff can have access to all the resources they have in the office wherever they have an internet connection", says Andy Poulton, e-business advisor at Business Link for Berkshire and Wiltshire. "There are some very exciting developments which have enabled this".

One is the availability of broadband, which now covers almost all of the country (BT claims that, by July, 99. 8% of its exchanges will be broadband enabled, with alternative plans in place for even the most remote exchanges). "This is the enabler", Poulton says.

Yet while broadband has come down in price too, those service providers targeting the business market warn against consumer services masquerading(伪装) as business-friendly broadband.

"Broadband is available for as little as ￡l5 a month, but many businesses fail to appreciate the hidden costs of such a service", says Neil Stephenson, sales and marketing director at Onyx Internet, an internet service provider based in the north-east of England. "Providers offering broadband for rock-bottom prices are notorious for poor service, with regular breakdowns and heavily congested(拥堵的) networks. It is always advisable for businesses to look beyond the price tag and look for a business-only provider that can offer more reliability, with good support". Such services needn't cost too much—quality services can be found for upwards of ￡30 a month.

The benefits of broadband to the occasional home worker are that they can access email in real time, and take full advantage of services such as internet-based backup or even internet-based phone services.

Internet-based telecoms, or VoIP (Voice over IP) to give it its technical title, is an interesting tool to any business supporting remote working. Not necessarily because of the promise of free or reduced price phone calls (which experts point out is misleading for the average business), but because of the sophisticated voice services that can be exploited by the remote worker—facilities such as voicemail and call forwarding, which provide a continuity of the company-image for customers and business; partners.

By law, companies must "consider seriously" requests to work flexibl

A．How business managers view hi-tech.

B．Benefits of the practice of teleworking.

C．How to cut down the costs of small businesses.

D．Relations between employers and employees.

A.新UK初始化

B.UK变更

C.证书补发

D.证书下载

一加法器同时收到100个噪声电压{U_k:k=1，2，…，100)，这些{U_k}是独立同分布的随机变量且U_k～U[0，10]，k=1，2，…，100．试用中心极限定理近似计算：(1)P{480＜

nd the link of application at the website of the()of the UK in your country.