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AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM LIBYA
Nagib Salem Bayoud, Tripoli University, Libya Marie Kavanagh , The University of Southern Queensland Geoff Slaughter, The University of Southern Queensland
ABSTRACT This paper examines the relationship between corporate social responsibility disclosure (CSRD) and organizational performance in terms of financial performance, employee commitment and corporate reputation in Libyan companies through stakeholder’s pressures. The researchers have chosen the Libyan context as one of the world’s developing countries and it has undergone many changes over a short period of time in terms of economic, environmental and social changes. The empirical study was used to collect data relating to CSRD and organizational performance in Libyan companies, it was employed to analyse 110 annual reports of 40 firms that were gathered by using content analysis. This paper reveals that level of CSRD in the annual reports has a positive relationship with organizational performance in terms of financial performance and corporate reputation, while there is not significant relationship between level of CSRD and employee commitment. This paper contributes to the accounting literature by providing evidence from Libya that perceived the level of CSRD in annual reports can have an influence on level of both financial performance and corporate performance by stakeholder’s pressure.
JEL: C33, C83, M14, M41, L2, L11, K21 KEYWORDS: Corporate Social Responsibility (CSR); Corporate Social Responsibility Disclosure (CSRD); Financial Performance; Employee Commitment; Corporate Reputation and Stakeholder Theory INTRODUCTION ajor corporate ethical disasters impacting on the environment, human resources, and the community have heightened the demand for public firms to voluntarily disclose their corporate social responsibility (CSR) activities to stakeholders. A means of comprehension and tracking CSR impacts, through creating good dialogue with stakeholders of a company, effective CSRD is intended to improve stakeholder-related performance. In effect, CSRD allows companies to make internal decision; enabling companies to identify strengths and weaknesses points across the whole CSR reporting that in turn measure the value of long-term relationships and assets. In addition, using effective measuring through CSR reports enables companies to manage external relationships, attracting stakeholders who prefer to deal with socially responsible business and have the power to reward it (Waddock & Bodwell 2004). Indeed, CSRD definitely supports stakeholder dialogue by communicating what firms achieve in the area of stakeholder-related CSR. The business media often show instances where some firms resort to socially irresponsible practices in order to improve their performance at the expense of CSR activities. Although there is a will of political actors in some developing countries experiencing fast economic growth such as Malaysia and the UAE to disclose corporate social responsibility activities in terms of health and safety, investors protection, and pollution, the levels of disclosure in some developing countries remain low compared with some developed countries (Al-Khater & Naser 2003; Rettab et al. 2009). Libya falls within this category, as it is also developing and growing economically. However, the M
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level of CSRD has increased since 2000 in Libya compared to previous years (Pratten & Mashat 2009) due to pressures from stakeholders, which in turn may influence organizational performance of companies in Libya. The purpose of this paper is to examine the relationship between CSRD and organizational performance in terms of financial performance, employee commitment and corporate reputation. To empirically address the research question above, the researchers suggested the three hypotheses and reviewed the three-year CSR reporting experience of a sample of Libyan companies, relating the level of CSRD disclosure to performance. The researchers used a stakeholder theory to formalize and test a set of hypotheses, and we revealed that the mere level of CSRD have an influence on organizational performance in terms of financial performance and corporate reputation in Libya. The next section shows some details about the literature review and research framework about this topic, section 3 describes the research methods used which includes empirical study through quantitative methods and section 4 presents the findings and discussion. The final section contains a summary and conclusion. LITERATURE REVIEW AND RESEARCH FRAMEWORK Researchers’ efforts have been made to understand the impact of CSR activities and disclosure on organizational performance which indicated positive, negative, mixed, or non-significant results (Branco & Rodrigues 2006; Husted & de Jesus Salazar 2006; Marom 2006; Orlitzky et al. 2003; Toms 2002). CSRD and Financial Performance Financial performance considers one of the most important studied indicators of the strategic value of CSR (Orlitzky et al. 2003). Researchers have started the empirical study of CSR and financial performance (FP) over three decades ago in western countries. Many firms have faced the pressure for corporate accountability which it is increasing from their stakeholders (managers, employees, customer, government, shareholders, and so on) (Waddock 2004). This pressure includes some aspects such as legal, social, moral, and financial aspects. Some studies argue that CSR activities might be consistent with wealth maximization motives of the firm and provide appropriate information for corporate decision making (Pava & Krausz 1996). There are two types of empirical studies of the relationship between CSR and financial performance. The first set uses the event study methodology to measure the short-run financial impact when companies appoint in socially responsible or irresponsible acts (e.g. Margolis & Walsh 2003; McWilliams & Siegel 2000; Orlitzky et al. 2003). Market-based measure of financial performance was employed to achieve these studies such as the firms share price, share price appreciation. Market-Based measure reflects the concept that shareholders are the most important stakeholder group whose satisfaction determines the firms’ fate. Mixed results have been produced by studies on the effects of CSR activities on firm value. Some studies have concluded beneficial effects while others found that the effects are negative or no relationship. For example, Margolis and Walsh’s found that 4% of the 160 studies examined considered a negative relationship between CSR and financial performance, 55% a positive relationship, 22% was no relationship, and 18% reported a mixed relationship. Furthermore, Orlitzky et al. (2003) achieved another meta- meta-analysis and revealed similar results. While other studies are not similarly stable concerning the relationship between CSR and short-run financial return (McWilliams & Siegel 2000). The examination of the nature of the relationship between measures the long-term financial performance and a measures of CSR is the second set that is used from accounting and financial measures of profitability (e.g. Aguilera et al. 2007; McWilliams & Siegel 2000; Simpson & Kohers 2002; Waddock & Graves 1997). Accounting returns such as return on equity, or return on investment, return on assets are used to identify managers’ discretionary allocations of funds to different projects and policy choices. As consequently, these measures reflect internal decision-making capabilities and managerial performance
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instead of external market responses to organizational (non-market) actions (Orlitzky et al. 2003). They also gained the same results in these studies that were mixed. Some studies (Aguilera et al. 2007; Simpson & Kohers 2002; Waddock & Graves 1997) found a significant positive relationship between CSR, disclosure and financial performance; McGuire, Sundgren and Schneeweis (1988) revealed that subsequent performance was less closely related to CSR than prior performance. In addition, McWilliams and Siegel (2000) reached that there was no link between a CSR and financial performance if the regression model is properly specified. Finally, Rettab, Brik & Mellahi (2009) in the UAE market as an emerging economy did the latest study of corporate social and financial performance. They found a strong positive relationship between CSR and financial performance. Therefore, this study attempts to contribute in this area and may facilitate more intensive research on CSRD and financial performance links outside of western countries and US markets in the future, especially in Libya as developing country and emerging country. Therefore, the researchers present the following hypothesis: H 1: Higher levels of CSRD provided by firms are positively associated with its higher financial performance in Libya. CSRD and Employee Commitment Employees consider one of the most important factors in a firm; they affect an organisation. Therefore, “the effective delivery of corporate social and environmental responsibility initiatives is dependent on employee responsiveness” (Collier et al. 2007, p. 22). Carroll (1979) notices that CSR and community contributions and reflects the way in which the firm interacts with the physical environment and its ethical stance towards consumers and other external stakeholders. External CSR on internal and external information sources including the media and their personal experience within the company may be expected to base their employee opinions about these activities. Employees and managers have a greater stake in the success of the corporation than investor, owners, because their jobs and economic livelihood are at stake. Branco and Rodrigues (2006) discussed that CSRD leads to important results on the creation or deletion of other fundamental intangible resources, and may help build a positive image with employees and managers. Some studies expected that there is a positive relationship between CSR and disclosure with employee commitment (Backhaus et al. 2002; Brammer et al. 2007; Maignan & Ferrell 2004). At the same time, relationship between procedural justice and affective commitment may be expected a positive because employees may be expected to identify with ethical organizations (Brammer & Millington 2005). The existing literature provides compelling empirical support for these arguments; a strong relationship has been found between the ethical climate of organizations and job satisfaction (Koh & Boo 2001) and studies of the relationship between organizational commitment and procedural justice suggest that they are positively and significantly related (Albinger & Freeman 2000; Backhaus et al. 2002; Peterson 2004) illustrated that a firms social responsibility deals with matter to its employee and expect to have a positive impact on employees commitment. In addition, Maignan et al (1999) expected that firms that disclose in CSR activities and disclosure might enjoy enhanced levels of employee commitment for two reasons: they have devoted to ensuring the quality of workplace experience, and they inform their stakeholders about social issues such as the welfare of the community or the protection of the environment. Rupp et al (2006) noticed that employees’ perceptions of their firms CSR activities lead their perceptions of the firm. Thus, it can be seen that firms that engage in CSR activities will appear a positive relationship with their employee commitment because they might earn employees commitment compared with firms that do not engage in CSR activities (Aguilera et al. 2007). Exploring a positive relationship between CSR and disclosure with financial performance is more likely to lead a positive relationship between CSR and disclosure with employee commitment. Rettab et al. (2009) explored that there is a positive relationship between CSR and employee commitment in the UAE market. One the
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other hand, Turker (2009) found that there is no link between CSR to government and the commitment level of employee by using social identity theory. Based on the above, the researchers advance the following hypothesis: H 2: Higher levels of CSRD provided by firms are positively associated with its higher employee commitment in Libya. CSRD and Corporate Reputation There is many research which provides evidence to define corporate reputation, as according to Siltaoja (2006, p. 91): “the most important competitive advantage that companies can have [by]… assessments about what the organisation is, how well it meets its commitments and conforms to stakeholders’ expectations, how effectively its overall performance fits with its socio-political environments”. Emerging CSR lead to enhancing corporate reputation whereas non-emerging CSR lead to destroyed corporate reputation for a firm. Some companies may employ CSRD as one of the informational signals upon that stakeholder’s base their assessments of corporate reputation under conditions of incomplete information (Branco & Rodrigues 2006). Also, Branco and Rodrigues (2006) explain that enhancing the effects of CSR in corporate reputation has particularly importance by CSRD. In addition, Hooghiemstra (2000) argues that one of the most important communication instruments that is used by firms to enhance , create, and protect their images or reputations is CSRD. Moreover, it is not easy to create positive reputation without making associated disclosure for firms investing in CSR activities to realise the value of such reputation (Hasseldine et al. 2005; Toms 2002). Furthermore, Toms (2002) explain that disclosure in annual reports, disclosure of environmental policies, and the implementation were found to contribute explicitly in create a positive corporate reputation. Besides to that, Toms (2002) and Hasseldine et al. (2005) results that qualitative nature of environmental disclosure is rather than quantity nature of environmental disclosure, as opposed to mere volume and has a strong effect on the creation, enhancement , and protection of corporate reputation. Thus, the relationship between CSRD and corporate reputation should be clear and positive. Number of studies revealed that CSR and CSRD have a positive or negative effect on corporate reputation. Peterson (2004) noted that recent corporate experience in the oil and pharmaceuticals industries have emphasized negative consequences for corporate reputation that is more likely to flow from inappropriate behaviour towards the environment or consumers. At the same time, Brammer and Millington (2005) have found positive relationships between corporate reputation and CSR activities and Also, Clarke and Gibson-Sweet (1999) note that the importance of the use of corporate disclosure considers an effective factor on the management of reputation and legitimacy. Finally, Rettab et al. (2009) found that there is appositive relationship between CSR and corporate reputation in the UAE market. Therefore, the researchers advance the following hypothesis: H 3: Higher levels of CSRD provided by firms are positively associated with its higher corporate reputation in Libya. RESEACH METHODS Sample and Data Collection The quantitative method was employed the annual reports of the period of 2007 and 2009 and the questionnaire survey. The population for the current paper included 135 Libyan organizations in different sectors. A final sample of 40 firms was collected (See Table 1). The annual reports of this study were collected through using the company web pages and/ or by visiting company office to measure level of CSRD and financial performance.
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Table 1: Response Rate from (Content Analysis) and Questionnaire Survey (Managers and Employees) Sector Manufacturing Mining Banking and Insurance Services Total Population (a) 32 8 20 75 135 Final sample (b) 12 1 13 14 40 Sample Rate (b/a) % 37.5% 12.5% 65% 19% 30% Number of participants From managers From employees 128 32 96 32 8 24 80 20 60 300 75 225 540 135 405 Responses received (c) From managers From employees 12 35 1 3 13 38 12 34 38 111 Response Rate (c/a) % From managers From employees 37.5% 36.4% 12.5% 12.5% 65% 63.3% 16% 15.1% 28% 27.4% Table 1 shows the sample and data collection from the annual reports of 2007 to 2009 about the level of CSR information and the relationship between CSR information and financial performance in Libya. This table also shows the responses rate from managers and employees about the relationship between CSR information and organizational performance in terms of employee commitment and corporate reputation in Libya. Data on employee commitment and corporate reputation were collected by survey questionnaires. The final number of questionnaires was 149 questionnaires from a total population of 135 organizations of different sectors. As result of most studies have used managers and employees to collect data about employee commitment (Brammer & Millington 2005; Fombrun et al. 2000; Hasseldine et al. 2005; Rettab et al. 2009; Toms 2002), questionnaires were sent to one manager and three employees of each company by personal meeting (See Table 1). Random sampling was used to select three employees from each firm from different departments to respond to the questionnaires. Both employee commitment and corporate reputation were measured by using seven items (employee commitment) and six-main items (corporate reputation) on a 5-point Likert scale, with 1= strongly disagree to 5= strongly agree. The employee commitment items were developed by Yousef (2003), and provide a firm-level evaluation of employee commitment to a firm, while corporate reputation items were adapted from a scale derived from Fombrun et al. (2000) to measure corporate reputation. Empirical Model The purpose of multivariate regression was used to measure, explain and predict the degree of linkage among variables (Hair et al. 2006). Therefore, this paper used the following regression models through SPSS program to examine the relationship between CSRD and organizational performance in terms of financial performance, employee commitment and corporate reputation as being proposed by the following hypotheses. FP = α + β1 CSRD + β2 SIZE + β3 AGE + β4 INDTY +ε............................................................... (H 1). EC = α + β1 CSRD + β2 SIZE + β3 AGE + β4 INDTY +ε.............................................................. (H 2). CR= α + β1 CSRD + β2 SIZE + β3 AGE + β4 INDTY +ε............................................................... (H 3). Where FP refers to financial performance measures (return on equity, return on assets and revenues); EC refers to employee commitment and CR refers to corporate reputation as dependent variables, CSRD represents the independent variables (Employee (EMP), Community involvement (COM), Consumers (CON), Environment (ENV)), and all of the control variables including the Age of the firm (AGE) that was measured by total of assets (Branco & Rodrigues 2008), the Industry type (INDTY) that was measured by a dummy variable that takes the value of “1” if a firm is in a manufacturing and mining sector, and the value of “0” if otherwise (Elsayed & Hoque 2010), and the Size of the firm (SIZE) that was measured by the number of years since establishment in Libya (Rettab et al. 2009); B is the coefficient of the independent variables.
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RESULTS AND DISCUSSION Descriptive Analysis The data showed in Table 2 point out that respondents the perceived influence of CSRD on corporate reputation (3.782) can be ranked as (1), followed by the perceived influence of CSRD on employee commitment (3.484), whereas the data obtained from the annual reports can be ranked as (1) for return on equity, then (2) for return on asset. This table also presents descriptive statistics for all the variables of interest. The average indexes illustrate higher disclosure on consumer disclosure (mean = 0.382), employee disclosure (mean = 0.358), and community disclosure (mean = 0.255) and less disclosure on environmental information (mean = 0.216). Table 2: Descriptive Statistics for all Variables
consumer disclosure, community disclosure and employee disclosure on organizational performance in terms of financial performance, employee commitment and corporate reputation. Correlation Analysis Across the whole dataset shown in Table 3 present a preliminary indication that some independent are associated with organizational performance indexes. The correlations are a significant and positive between some independent variables and the organizational performance indexes. The perceived influence of consumer disclosure and the perceived influence of employee disclosure have higher correlations with corporate reputation index (0.772, p-value < 0.05 and 0.690, p-value < 0.05 respectively), return on equity (0.661, p-value < 0.05 and 0.506, p-value < 0.05 respectively) and employee commitment (0.539, p-value < 0.05 and 0.499, p-value < 0.05 respectively) than the majority of independent variables. In similar vein, four independent variables (consumer disclosure, community disclosure and employee disclosure) are significantly and positively correlated with both corporate reputation and return on equity indexes. As can be seen from Table 8, most dependent variables have more than one correlation with independent variables. However, only community disclosure has significantly and positively correlated with return on asset index (0.563, p-value < 0.05). Also, there is no correlation between all dependent variables indexes and environmental disclosure except revenues index (0.321, p-value < 0.05). The results pertaining to correlations between dependent variables and independent variables in both Pearson correlation and Spearman’s Rho correlation tables are relatively similar.
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Table 3: Pearson (above) and Spearman’s Rho (below) Correlation Coefficients Between Levels of CSR Disclosure and Organizational performance
Variables
Financial Performance Employee
Corporate Size Age Type of and Spearman’s Rho Correlation coefficients for the association between levels of CSRD in under four categories and organizational performance are reported. Multivariate Regression Analysis Standards tests on skewness and kurtosis test (table 2), as well as Kolmogorov-Smirnov normality test and Shapiro-Wilk normality test (table 4) indicate that most dependent variables are not found normally distributed except for employee commitment and corporate reputation. In this vein, all independent variables and control variables are not to be normally distributed. Therefore, van der Waerden’s transformation is employed to transform the dependent and continuous independent variables (independent variables and control variables) to normal scores for the conducting the regression analysis (Haniffa & Cooke 2005). It can be seen that the transformation of the dependent variables is entirely successful, while the continuous independent variables is not entirely successful except for size and age. Table 4: Tests of Normality Variables Untransformed data
Transformed data statistics for the untransformed and the transformed data (van der Waerden’s transformation) regarding to the dependent variables and the continuous independent variables. In addition to tests of normality, the table 5 of correlation matrix for the dependent and continuous independent variables (transformed data) and the table 6 of collinearity statistics and are used to check for
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multicollinearity, homoscedasticity and linearity. The correlation matrix shows that the correlations between the continuous independent variables are low, that means; there is no serious multicollinearity. If the coefficients of correlation between continuous independent variables exceed 0.800, that indicates only indicative of serious collinearity (Guajarati 1995). In addition, the collinearity statistics illustrate that there is no problem with multicollinearity, because of the highest variance inflation factor (VIF) in the regressions are less than 3. Kennedy (1992) considers that based on the VIF, multicollinearity is a serious problem if continuous independent variables exceeds 10. In this regard, a residuals analysis is applied on the results, the problem of linearity and heteroscedasticity does not exist in the data. (Noruésis 1995, p. 447) defined Residuals as ‘what are left over after the model is fit and they are also the difference between the observed value of the dependent variable and the value predicted by the regression line’. Table 5: Correlation Matrix for Independent, and the Continuous Independent Variables (Pearson above diagonal, Spearman below) and Collinearity Statistics
Correlation matrix and collinearity statistics for each of measures of organizational performance in terms of financial performance (return on asset (ROA), return on equity (ROE) and revenues (REVs)), employee commitment and corporate reputation on each of environmental disclosure (ENVD), consumer disclosure (COND), community disclosure (COMD) and employee commitment (EMPD). In this regard, the Durbin-Watson (DW) is utilized to test the independent of errors (autocorrelation), for a level of significance of 0.05. The result of the Durbin-Watson d value can be a range from 0 - 4. If d value of the Durbin-Watson is equal 2, this leads to the independent of error. For accuracy, the Durbin-Watson d value greater than 3 or less than 1 is definitely reason for concern (Field 2009).The Durbin-Watson d values in these data are close to 2 and they do not be greater than 3 or less than 1. Therefore, autocorrelation does not form any problem with the data. Multivariate regression models are applied for test the relationship between CSR disclosure in annual reports of the years of 2007-2009 using four sectors and organizational performance in terms of financial performance, employee commitment and corporate reputation in the next table and paragraphs. Related to the relationship between CSRD and financial performance, multivariate regression model (1) is employed to test the first hypothesis by using van der warden’s transformation data regarding to dependent and continuous independent variables. It can be seen from Table 7. Although, there are obviously stability between the results of this table and the majority of findings of the tables of Pearson correlation and Spearman’s Rho (untransformed data and transformed data), the regression results reveals few differences with the tables of Pearson correlation and Spearman’s Rho (untransformed data and transformed data).These few differences are likely to be related to a size of sample. Table 7 shows the results for return on asset, return on equity and revenues to measure financial performance from estimating equation (1) using normal scores. The overall regression model (1) is significant at 1% level (F = 3.732; 4.335 and 7.886 respectively). The adjusted R 2 for return on Asst is 0.341, for return on equity is 0.387 and for revenues is 0.566. The values of adjusted R 2 mean that return on asset, return on equity and revenues indexes included in this regression model explain approximately 34%, 39% and 57% from the variations that happen in the CSR scores.
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Table 7: Results of the Regression Models for Each Measure of Organizational Performance Variables Financial Performance Employee Commitment Corporate Reputation ROA ROE REVs Coefficient Estimate p-v Coefficient Estimate p-v Coefficient Estimate p-v Coefficient Estimate p-v Coefficient Estimate p-v ENVD COND COMD EMPD Size Age Type of Industry 0.447* -0.146- 0.529** 0.136 0.066 -0.499-* -0.220- 0.018 0.493 0.005 0.531 0.730 0.011 0.237 0.246 0.154 0.130 0.486* -0.004- -0.295- -0.422-* 0.161 0.454 0.442 0.025 0.985 0.106 0.023 0.279 0.325* 0.080 0.066 0.487** -0.131- -0.312-* 0.113 0.032 0.571 0.707 0.003 0.388 0.044 -0.064 0.285 0.120 0.304 -0.041- 0.146 -0.149- 0.716 0.196 0.503 0.176 0.833 0.442 0.430 -0.105- 0.525** 0.048 0.500** -0.048- -0.074- -0.073 0.384 0.001 0.683 0.001 0.703 0.548 0.552 R 2 Adjusted R 2 Durbin-Watson F-statistic and p-value White heterosced test: p-value Sum of squares 0.465 0.341 1.964 3.732; p = 0.005 0.470 33.672 0.503 0.387 2.158 4.335; p = 0.002 0.849 31.881 0.648 0.566 1.441 7.886; p = 0.000 0.784 31.994 0.442 0.312 2.516 3.401; p = 0.009 0.570 33.315 0.762 0.707 2.346 13.759; p = 0.000 0.013 33.331 ** Significant at the 0.01 level (2-tailed). * Significant at the 0.05 level (2-tailed). This table shows the results from a linear regression of each of measures of organizational performance in terms of financial performance (return on asset (ROA), return on equity (ROE) and revenues (REVs)), employee commitment and corporate reputation on each of environmental disclosure (ENVD), consumer disclosure (COND), community disclosure (COMD) and employee commitment (EMPD). The beta co-efficient and its p-value are presented. The regression results find a positive, negative relationship and non relationship at the 1% and 5% significance level between dependent and continuous independent variables. Although the level of environmental disclosure is low in the sample, the results regression model (1) indicates that a significant positive relationship between environmental disclosure and return on asset (0.447, p-value < 0.05).The relationship between community disclosure and return on asset (0.529, p-value < 0.01) is also a positive and significant. Furthermore, the regression results model indicated a significantly positive relationship between employee disclosure (0.486, p-value < 0.05) and return on equity. Finally, the results of the regression model reveal that consumer disclosure has a significant and positive impact on revenues (0.325, p-value < 0.05 and). In summary, the results of the regression model (1) does emerge the supported the research hypothesis (1). The results reveal that there are a significant and positive relationship between level of CSRD and financial performance at the 1% and 5% significance level. The explanatory power of the regression varies from approximately 34% for return on asset to approximately 57% for revenues. The results are consistent with a number of studies. The results of Shauki (2011) found that the relationship between CSR contents, format, public confidence, incentives, and effect on financial performance through investment decisions is directly and positively related. In addition, investment decisions via CSR contents, formats, and changes in public confidence are affected by incentives. Kang et al. (2010) examines the extent of different impacts of positive and negative CSRD on financial performance of some services companies, it based on positivity and negativity effects of previous results of some studies. They revealed that mixed results enable companies’ to make appropriate strategic decision for CSR activities by providing more precise information regarding the effects of each type of CSR activities on financial performance. Inoue and Lee results (2010) revealed that each type of CSRD had a differential impact on both short-term and future profitability that varied across different industries. They indicated that providing information about types of CSR activities to stakeholders such as managers would improve their companies’ financial performance. Montabon et al. (2007) indicate that environmental management practices are associated with company performance. However, a wide range of studies have investigated the relationship between CSRD and financial outcomes. Gray et al. (2001) explored the relationship between CSRD and the financial performance of the UK‘s largest companies, and found no convincing relationship between share returns
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78 and disclosure. In addition, Cheung and Mak (2010) reveal that high level of CSRD can improve a firm‘s credibility but it can also incur extra cost and reduce firm‘s profit. Regarding the relationship between CSRD and employee commitment, multivariate regression model (2) is used to test the second hypothesis by using van der warden’s transformation data regarding to dependent and continuous independent variables. Table 7 presents the regression results using normal scores for investigating the association between CSR disclosure and employee commitment. The overall regression model (2) is significant at 1% level (F = 3.401). The adjusted R 2 is about 31%. The value of adjusted R 2 indicates that almost 31% of the variation in the employee commitment scores between the firms can be explicated by categories of CSR scores included in the regression model. The regression results indicate that the non- significant relationship at the 1% and 5% significance level, as predicted, between CSR disclosure and employee commitment. One conclusion does emerge the rejected second research hypothesis in the results of the regression model (2) that level of CSRD does not affect employee commitment, in spite of the findings that are revealed in the tables of Pearson correlation and Spearman’s Rho (untransformed data and transformed data). Although the overall regression model (2) is significant at 1% level, none of the other main impacts are significant since the F-statistic is small. This result may refer to the size of sample. However, some prior studies have identified how CSR and CSRD can affect employees in terms of the commitment (Branco & Rodrigues 2009; Hsu 2006). These studies supported the notion that CSR and CSRD can increase its attractiveness as an employer.
Related to the relationship between CSRD and corporate reputation, multivariate regression model (3) is utilized to test the third hypothesis by using van der warden’s transformation data regarding to dependent and continuous independent variables. The table 7 shows the regression results using normal scores for the CSRD and corporate reputation based on ‘extent’ of disclosure and reputation (scales). The overall regression model (1) is significant at 5% level (F = 13.759). The adjusted R 2 for the regression model (3) is 71.7%. As mentioned above, the value of the adjusted R 2 of the variation in the corporate reputation scores between the firms can be interpreted by categories of CSR scores included in the regression model, in other word the dependent variables (corporate reputation index) cannot explain 28.3% (100% - 71.7%) from the variations that happen in independent variables (level of CSR disclosure). The regression model indicates a significant and positive relationship, as predicted, between consumer disclosure and corporate reputation (0.525, p-value < 1%). In addition, the results of the regression reveals a significant and a positive relationship between employee disclosure and corporate reputation (0.500, p-value < 1%). However, the non-significant relationship between environmental disclosure and community disclosure with corporate reputation is revealed. Eventually, the results of the regression model (3) support the third research hypothesis. The results reveal that there are a significant and positive relationship between level of CSRD and corporate reputation at the 1% significance level. On the other hand, the non-significant relationship between both the levels of environmental disclosure and community disclosure with corporate reputation measures in the sample. Although some evidences in the literature review to date appear a mixed relationship between information disclosure and a company reputation using different methods, the results of this research hypothesis in this paper are consistent with the concept of stakeholder theory, which predicts a positive relation between high level of CSRD and a company reputation. The positive relationship appears due to the following reason. CSRD is particularly important in enhancing the impacts of CSR on a company reputation (Branco & Rodrigues 2006). CSRD is used to protect, enhance or create a competitive advantage and a company image or reputation, because CSRD is a communication instrument (Hooghiemstra 2000). In this regard, companies probably use CSRD to assess their reputation under conditions of incomplete information through their stakeholders group, because CSRD is considered as one of the informational signals (Teece et al. 1997). Besides the previous reason, “creating a positive image may imply that people are to a great extent prepared to do business with the firm and buy its products” (Branco & Rodrigues 2006, p. 125). Toms (2002) reveals that companies that implement
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monitor and disclose environmental activities in their annual reports could create and contribute good environmental reputation. SUMMARY AND CONCLUSION This paper analyses the relationship between CSRD and organizational performance in terms of financial performance, employee commitment and corporate reputation by a sample of the Libyan companies in four sectors (manufacturing sector, banks and insurances sector, services sector and mining sector), using a theoretical framework which combines stakeholder theory. The results in this paper indicate that companies exhibit greater concern to improve financial performance and corporate reputation via an increase of CSR information in annual reports. In this regard, to improve financial performance in these sectors, there is greater concern for environmental disclosure, consumer disclosure, community involvement disclosure and employee disclosure, whereas there is greater concern for consumer disclosure and employee disclosure to improve corporate reputation. On the other hand, there is no concern for each categories of CSRD to improve employee commitment. Hence, the results of this paper provide a good support for the use of a combination of stakeholder theory with resource-based perspectives to explicate the impact of CSRD on some organizational performance by Libyan companies. This paper contributes at least in two ways to research: first, it extends previous research that links level of CSRD with organizational performance using a combination of institutional and resource-based perspectives. Second, it reveals the nature of the relationship between level of CSRD and organizational performance in spite of a lack of CSR data in annual reports of developing countries comparing with developed countries. However, this paper has a number of limitations: first, this paper focuses on only CSRD in annual reports, although these companies use other mass communication mechanisms. Finally, it is probably content analysis issues related to the level of subjectivity that are entailed in the coding process. Therefore, future research should mange the limitations of this study. REFERENCES Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multi-level theory of social change in organizations. Academy of Management Review, 32, 836-863. Al-Khater, K., & Naser, K. (2003). Users' perceptions of corporate social responsibility and accountability: evidence from an emerging economy. Managerial Auditing Journal, 18(6/7), 538-548. Albinger, H. S., & Freeman, S. J. (2000). Corporate social performance and attractiveness as an employer to different job seeking populations. Journal of Business Ethics, 28(3), 243-253. Backhaus, K. B., Stone, B. A., & Heiner, K. (2002a). Exploring the relationship between corporate social performance and employer attractiveness. Business & Society, 41(3), 292. Brammer, S., & Millington, A. (2005). Corporate reputation and philanthropy: an empirical analysis. Journal of Business Ethics, 61(1), 29-44. Brammer, S., Millington, A., & Rayton, B. (2007). The contribution of corporate social responsibility to organizational commitment. The International Journal of Human Resource Management, 18(10), 1701-1719. Branco, M. C., & Rodrigues, L. L. (2006). Corporate social responsibility and resource-based perspectives. Journal of Business Ethics, 69(2), 111-132. Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685-701.
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AUTHOR’S BIOGRAPHY Nagib Salem Bayoud a Senior Lecturer in Accounting, Economy and Finance department at Tripoli University, Faculty of Economy and Business Tel:+61 411309964 & +218925016077 E-mail: Nagib.Bayoud@https://www.doczj.com/doc/057117777.html,.au & NagibSalemBayoud@https://www.doczj.com/doc/057117777.html, Marie Kavanagh a Professor (Accounting) and Associate Director at the USQ (Springfield Campus), Faculty of Business and Law, School of Accounting, Economics and Finance. Tel:+61 7 3470 4514, e-mail: marie.kavanagh@https://www.doczj.com/doc/057117777.html,.au Geoff Slaughter a Senior Lecturer in Accounting and Associate Dean (Academic) at the USQ, Faculty of Business and Law, School of Accounting, Economics and Finance. Tel:+61 7 4631 1863, email: geoff.slaughter@https://www.doczj.com/doc/057117777.html,.au
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实验19 乙酸异戊酯的制备 一、实验目的 1. 掌握酯化反应的原理和乙酸异戊酯的制备方法； 2. 巩固分液漏斗的使用和回流、液体有机物干燥、蒸馏操作。 二、实验原理 CH 3COOH +HOCH 2CH 2CH(CH 3)2 CH 3COOCH 2CH 2CH(CH 3)2H 2SO 4 +H 2O 乙酸异戊酯(香蕉水)是无色透明液体，有愉快的香蕉香味，沸点142.5℃，密度0.88g/ml 。 异戊醇为无色液体，有不愉快的气味，沸点132.5℃，密度0.81g/ml ，微溶于水。 三、仪器和试剂 回流装置，分液漏斗，蒸馏装置。 18 ml(0.166 mol)异戊醇，24 ml(0.42 mol)冰醋酸，5 %碳酸氢钠水溶液，饱和氯化钠水溶液，无水硫酸镁，浓硫酸。 四、实验步骤 量取18 ml 异戊醇及24 ml 冰醋酸，放入100 ml 圆底烧瓶中，摇荡下慢慢加入4 ml 浓硫酸，混合均匀后加入几粒沸石。安装回流冷凝管，电热套加热回流1小时，停止加热，移去电热套，使反应混合物冷至室温后，将此混合物小心地倒入分液漏斗中，并加入55 ml 冷水，另取10 ml 洗涤烧瓶，将洗液合并，倒入分液漏斗中，振荡后静置，分出下层水溶液。 有机相中含醋酸杂质，可用5%碳酸氢钠水溶液洗涤除去。小心加入30 ml 5 %碳酸氢钠水溶液后振荡，静置，分出下层溶液，再用15 ml 5 %碳酸氢钠水溶液洗涤一次，弃去下层水溶液，用试纸检查水溶液的酸碱性，直至水溶液呈碱性为止。然后将20 ml 饱和氯化钠水溶液加到分液漏斗中，轻轻摇荡。分出水层，将酯层倒入锥形瓶中，加入3 g 无水硫酸镁干燥，过滤。蒸馏，收集140-142℃的馏分，称重。理论产量：21.6 g ，实际产量：10~13 g 产率：50-65 %。 五、思考题
浙江森马服装公司财务分析报告范文 服装行业大家一点都不陌生，吃、穿、住、行，穿是重要的一大块。服装行业属于传统行业，随着国民经济的逐渐提高，人们对于服装的要求不再单单满足于实用性，在款式、样式和材质方面有了更高的要求。今天小编整理一份浙江森马服装公司财务分析报告范文，供大家参考。一、背景分析(一)公司概况森马服饰股份有限公司是温州市大企业大集团之一，总资产达10多亿元。以系列成人休闲服饰和儿童服饰为主导产品，公司旗下拥有“森马”和“巴拉巴拉”两大服饰品牌。(二)我国服装行业现状2012-2016年中国服装行业现状及未来发展趋势分析报告表明，中国服装业主要有四大特征：规模大、产量大、水平低、结构差。中国是世界上最大的服装消费国，同时也是世界上最大的服装生产国，但中国服装产业整体发展很不平衡。 (三)服装行业竞争趋势1、市场细化，竞争加剧近几年在服装行业增长缓慢状况下，各产业集群和各品牌争相开展差异化竞争，促使各品牌在设计研发、品牌理念、营销策略上更加明确风格定位、突出自身的品牌内涵，力求在深度细分市场取得差异化竞争优势。迎合消费者不断变化的消费观，满足多种不同群体需求。2、竞争日趋国际化经济全球化下，外国服装企业纷纷涌进中国市场，加大在中国的企业布局。与此同时，中国服装市场越来越国际化。中国的服装企业在国家出口政策的带动下，也加快了国际市场上的开拓步伐。3、竞争手段多样化服装行业长久的价格竞争弊端，使企业越来越重视从产品、设计、品牌的竞争到服务、形象的竞争，竞争手段日趋多样化。因此，
形象营销、服务营销、创新营销、管理营销应该成为今后服装行业的市场竞争的主要手段。4、转战二三线城市在一线城市市场充分竞争的情况下，二、三线城市以及更为深入延展的农村市场成为女装行业的新增长点。各大品牌纷纷在二、三线城市开始圈地，扩大自营店建设，抢占市场先机。5、电商竞争更加激烈随着居民消费习惯的改变，以及电商的发展，许多服装企业均已开通了电子商务平台。然而发展至今，电子商务的流量红利开始消失，而运营成本则不断上升，打折促销也使得竞争加剧。二、财务报表分析(一)资产负债表分析1、资产分析资产是企业生产经营中必不可少的部分，下面我们就森马服饰和美邦服饰2012年到2014年的资产构成情况进行分析。从表2-1中可以看出森马服饰的流动资产在资产结构中占据了很大一部分，其中2012年所占比例为总资产的73.40%、2013年为72.43%、2014年为73.94%。从表2-2中可以看出美邦流动资产占总资产的比例2012年至2014年分别为52.89%、53.96%、52.75%，几年的数据反映比较平均，大约为总资产的一半。对比可以看出森马三年流动资产占总资产的比例大略高出美邦20%处于高位。由图2-1可知森马流动资产占比在2012年至2013年总体呈略微上升的趋势，流动性极高。相比森马服饰，美邦服饰的比例趋势图就体现一个占比比较合理的情况。非流动资产方面森马服饰的非流动资产在资产结构中所占比例没有超过30%，2012年为26.60%、2013年为27.57%、2014年为26.06%，三年的比例都比较低.由图2-2可知，非流动资产所占比例2013年处于上升趋势，其原因在于森马服饰2012年加持长期股权
有机化学期末复习 二、填空题(33points, 1、5 points for each case)、 例如: 1 CH 3kMNO 4 3( ) PCl ( ) H 2,Pd-BaSO 4 N S ( )OH - 2 CH 32Br Mg/干醚 HCl (dry) OH OH O H 2O O ( ) ( ) ( ) 3 OH (1). H SO ,? (2). KMnO 4, H + ） ) ( 4 1) O 32) Zn/H 2O - ） 5 NH 3 /P a Br 2/NaOH H + △△ . .O 2；V 2O 5 C 。 450（ （ ）（ ） （ ） P463 (四) 完成下列反应(1)、(2)、(3)、(7)、(8):括号中为各小题所要求填充的内容。 (1) C O C O N H +COOH C O N 4(2) H 2O CH 2OH CH 2N (2) HOCH 2CH 2 CH 2COOH 25 ? O O HOCH 2CH 2CH 2CH 2OH
(3) CH 2=C COOH CH 3 323 CH 2=C COCl CH 3 CH 2=C COOCH 2CF 3CH 3 (7) C NH O 2 2COOH NH 2 (8) COOH CHO COCl H , Pd-BaSO 3 P509,15、15 写出下列季铵碱受热分解时,生成的主要烯烃结构。 P522,15、23 完成下列反应式。 P527,(八) 写出下列反应的最终产物: (1) CH 2Cl NaCN LiAlH 4 (CH 3CO)2O ( CH 2CH 2NHCOCH 3 ) (2) NO Fe, HCl 22NO (CH 3)2N ) (3) CH 3(CH 2)2 CH=CH HBr ROOR C N Na C O O H 2O, HO - ( CH 3(CH 2)2CH 2CH 2NH 2 ) (4) O 322N(CH 3)2O ) P616,20、2 写出下列反应式中(A)~ (H)的构造式。 三、选择题(反应快慢,鉴别试剂,物质的稳定性,能否发生某种反应等) 例如: P404,11、8 指出下列化合物中,哪个可以进行自身的羟醛缩合。 P404,11、9 指出下列化合物中,哪个能发生碘仿反应。
2012年高考语文试卷（江苏卷）含答案 2012年普通高等学校招生全国统一考试（江苏卷） 语文试题 一、语言文字运用(15分) 1.下列词语中加点的字,每对读音都相同的一组是(3分) A.舟楫/编辑道观/冠名权濒临/彬彬有礼 B.蹒跚/珊瑚嫁接/度假村布帛/并行不悖 C.慑服/拍摄昭示/软着陆荒诞/肆无忌惮 D.忏悔/阡陌储蓄/处方药复辟/刚愎自用 2.在下面一段话空缺处依次填入成语,最恰当的一组是(3分) 笔名满天下而原名湮没无闻者,事实上等于▲。人家给咱们介绍一位沈雁冰先生,不如介绍茅盾来得响亮;介绍一位谢婉莹女士,不如介绍冰心来得▲。等到自己也肯公然承认名叫茅盾或冰心的时候,仍不失为行不更名、坐不改姓的好汉。千秋万岁后,非但真假难辨,而且▲。 A.改名换姓大名鼎鼎弄巧成拙 B.移花接木如雷贯耳弄巧成拙 C.改名换姓如雷贯耳弄假成真 D.移花接木大名鼎鼎弄假成真
3.请以平实的语言表述下面材料中老园艺师一段话的深层含意,不超过25个字。(4分) 夜幕下,小松树上彩灯闪烁。路过的老园艺师自言自 语地感慨:“人睡觉要关灯,整夜灯光照着,非失眠不可。树也一样,那么多的电线缠着,那么强的灯光照着,能活得好吗?夜色是美了,树可是要生病的。人们啊,要听得懂草木的叹息! 4.阅读漫画,在横线上写出合适的一句话。(5分) 这幅漫画形象地提醒人们: ▲ 二、文言文阅读(19分) 阅读下面的文言文,完成5~8题。 伯父墓表 苏辙 公讳涣,始字公群,晚字文父。少颖悟,所与交游,皆一时长老。天圣元年,始就乡试,明年 登科,为凤翔宝鸡主簿。 未几,移凤州司法。王蒙正为凤州,以章献太后姻家,怙势骄横。知公之贤,屈意礼之,以郡 委公。公虽以职事之,而鄙其为人。蒙正尝荐公于朝,复以书抵要官,论公可用。公喻郡邸吏,
二、填空题(33points, 1、 例 如： ^^X CH3 kMNO4 H3O+ 有机化学期末复习 5 points for each case)、 PC13 ( H2,Pd-BaSO 4 ■ _S O 11 CH3CCH 2Br OH OH . HCl (dry) OH ■ Mg/干醚 ( ②H2O 3 (1). H2SO4, -( OH (2). KMnO 4, H + I2 + NaOH 2) Zn/H 2。亠( 1) O3 6；V2O5”/ 450 0 C NH3” △ /P a. ) ) ) ) ) ) B「2/NaOH ”(H+ P463 (四) 元成下列反应 (1)、 (2)、(3)、(7)、(8):括号中为各小题所要求填充的内 容。 + H— N (2) HOCH2CH2CH2COOH Na , C2H5OH HOCH2CH2CH2CH2OH
P509,15、15写出下列季铵碱受热分解时，生成的主要烯烃结构。 P522,15、23完成下列反应式。 (CH 3(CH 2)2CH 2CH 2NH 2) P616,20、2 写出下列反应式中(A)~ (H)的构造式。 三、选择题(反应快慢，鉴别试剂，物质的稳定性，能否发生某种反应等) 例如： P404,11、8指出下列化合物中，哪个可以进行自身的羟醛缩合。 P404,11、9指出下列化合物中，哪个能发生碘仿反应。 CH 3 I CH 2二c — COOH CH 3 -PCl ^ CH 2=C COCI CF 3CH 2OH CH 3 CH 2二C-COOCH 2CF 3 (8) COOH 生 COCI H 2 , Pd-BaSQ 喹啉-硫 ? CHO HN(CH 3)2 , H 2 , Ni *( (3^N (CH 3)2 O 一 NO 2 F e ，HCI > 2HCHO , 2H2, NaNO2 ，H C^ ( (CH 3)2N NO ) CH 3(CH 2)2CH=CH 2 HBr ROOR” O 11 ll H 2O , HO - ” (CH 3CO )2O P527,(八)写出下列反应的最终产物 CH 2CI
浙江森马服饰股份有限公司 财务报表分析 专业：财务管理 学号： 姓名：
1.公司简介 (3) 1.1基本情况 (3) 1.2主营业务 (3) 1.3品牌简介 (4) 1.4股本结构 (5) 2.企业的财务报表 (6) 2.1资产负债表 (6) 2.1.1总资产变化分析 (6) 2.1.2流动资产变化分析 (7) 2.1.3固定资产变化分析 (7) 2.1.4负债总额变化分析 (7) 2.1.5所有者权益总额变化分析 (8) 2.2利润表 (8) 2.2.1营业收入变化分析 (9) 2.2.2成本费用变化分析 (9) 2.2.3利润额变化分析 (9) 3.企业的财务报表 (10) 3．1偿债能力 (10) 3．1.1短期偿债能力分析 (10) 3.1.2长期偿债能力分析 (11) 3.2营运能力分析 (13) 3.3盈利能力分析 (14) 3.4发展能力分析 (15) 3.5小结 (17) 4．公司综合能力分析 (18) 4.1杜邦分析 (18) 5.总结与建议 (21)
1.公司简介 1.1基本情况 浙江森马服饰股份有限公司系在原温州市森马童装有限公司改制基础上整体变更设立的股份有限公司,由森马集团有限公司、浙江森马投资有限公司、邱坚强作为发起人,股本总额为 5,900 万股(每股人民币 1 元)。公司于 2007 年7 月 2日在浙江省工商行政管理局登记注册,公司注册资本为5,900 万元。根据公司2008 年10 月13 日临时股东大会决议,公司增加注册资本12,900 万元,由森马集团有限公司、浙江森马投资有限公司、邱光和、周平凡、邱艳芳、戴智约于2008 年10 月16日之前一次缴足,增资后的注册资本为18,800万元,业经立信会计师事务所有限公司审验,并出具信会师报字(2008)第23814 号验资 报告。公司于2008 年10 月22 日在温州市工商行政管理局办理变更登记手续。公司于2009 年12 月30 日在温州市工商行政管理局办理变更登记手续。经中国证券监督管理委员会证监许可[2011]254 号文核准,向社会公开发行人民币普通股7,000 万股,发行后总股本为67,000 万股,并于2011 年 3 月在深圳证券交易所挂牌上市。 森马自创立以来，大胆采用虚拟经营模式，巧妙地采用"借鸡生蛋"的虚拟生 能力强大、技术力量雄厚、产品质量过硬的专业生产厂家，强强联合，实行订单化生产，通过服装产业链的垂直整合，建立了一套快速反应的供应链体系，构建成"大物流、大管理"的发展格局。 1.2主营业务 经营范围包括一般经营项目：服装、鞋帽、针织品、皮革制品、羽绒制品、箱包、玩具、眼镜、工艺美术品（除金银）、纸制品、文具（不含危险品）、笔、教学用模型及教具的制造与销售等。
2012年江苏高考语文卷《邮差先生》阅读解析 邮差先生 师陀 邮差先生走到街上来，手里拿着一大把信。在这小城里，他兼任邮务员、售票员，仍有许多剩余时间，就戴上老花眼镜，埋头在公案上剪裁花样。当邮件来到的时候，他站起来，念着将它们拣好，小心地扎成一束。 “这一封真远！”碰巧瞥见从云南或甘肃寄来的信，他便忍不住在心里叹息。他从来没有想到过比这更远的地方。其实他自己也弄不清云南和甘肃的方位——谁教它们处在那么远，远到使人一生也不想去吃它们的小米饭或大头菜呢？ 现在，邮差先生手里拿着各种各样的信，从甘肃和云南来的邮件毕竟很少，最多的还是学生写给家长们的。 ①“又来催饷了，”他心里说，“足够老头子忙三四天！” 他在空旷少人的街上走着，如果碰见母猪带领着小猪，便从旁边绕过去。小城的阳光晒着他花白了的头，晒着他穿皂布马褂的背，尘土从脚下飞起，落到他的白布袜子上，他的扎腿带上。在小城里，他用不着穿号衣。一个学生的家长又将向他诉苦：“毕业，毕我的业！”他将听到他听过无数次的，一个老人对于他的爱子所发的充满善意的怨言，他于是笑了。这些写信的人自然并不全认识他，甚至没有一个会想起他，但这没有关系，他知道他们，他们每换一回地址他都知道。 邮差先生敲门。门要是虚掩着，他走进去。 “家里有人吗？”他在过道里大声喊。 他有时候要等好久。最后从里头走出一位老太太，她的女婿在外地做生意，再不然，她的儿子在外边当兵。她出来得很仓促，两只手湿淋淋的，分明刚才还在做事。 “干什么的？”老太太问。 邮差先生告诉她：“有一封信，挂号信，得盖图章。” 老太太没有图章。 “那你打个铺保，晚半天到局子里来领。这里头也许有钱。” “有多少？” “我说也许有，不一定有。”
2012年春季学期 期末考试试题卷（A 卷） 考试科目：有机化学 考试类别：初修 适用专业：中药基地班、中药学、中药制剂学等 一、命名下列化合物（每小题1分，共10小题，共计10分） C H 2CH 2 3 1. 2. CH 3 C H 3CH 3 3. 4. H 3O 5. 6. O CH 3 COOEt O O H CH 3 7. 8.
C H 3CH 3 C H 3C H 3Br - 9. 10. H 二、完成下列反应方程式（每小题12分，共15小题，共计30分） CH 3 C H 3CH 3 + Cl 2 hv 1. CH 2 + Br 2 2. CH 3 + C H 3CH 3 CH 3 AlCl 3 3. C H 3CH 3 NaOH/EtOH Heat 4. C H 3CH 3 KMnO 4 5. CHO 40%NaOH Heat 6. C H 3CH 3 +Br 2 H + 7. CHO + CH 3NO 2 NaOH 8.
CHO + O H OH HCl 9. C H 3COOH Heat 10. NH 2 O + Br 2 +NaOH 11. NO 2 Fe/HCl 12. N + N 3 13. HSO 4- HBr/CuBr NH NH 2 H + 14. C H 3CH 3 N + CH 3 C H 33 OH - Heat 15. 三、单项选择题（每小题1分，共40小题，共计40分） 1．不属于协同反应范畴的是： A ．E1消除反应 B. 烯烃的硼氢化反应 C. SN2亲核取代反应 D. 丁二烯与顺烯二酸酐的反应 2．无旋光性的是：
工作汇报/工作计划/工作总结写作指导 姓名：____________________ 单位：____________________ 日期：____________________ 编号：YB-ZJ-056565 月报表工作总结范文格式Work summary format of monthly report
月报表工作总结范文格式 月报表工作总结格式一 经过一个月来的不断学习，以及领导、同事的带领和指导下，学到了很多的知识，在初任职期间由于实践经验不足的种种难题，是一个很大的挑战。如何快速提高自己的业务能力、独自处理异常能力以及管理能力，并深入到实际工作的每个环节尤为重要，我通过向领导、同事积极请教下，取长不短，不断提高自身素质修养以及业务能力。在公司领导和同事的关怀与支持下，明确了自己的管理能力。在工作中，获取了很多经验教训，感谢领导给了我成长的空间、勇气和信心。在这一个月的时间里，通过自身的不懈努力，在工作上取得了一定的成果，但也存在了诸多不足。回顾这一个月，现将工作总结如下： 一、在工作中主要存在的问题有： 1、由于进期对业务的学习，对相关的流程有了越来越深的认识。 2、经过仔细的观察在工作中，有很多问题，由于领导和同事的指导深知发现问题、解决问题的过程，同时也是学习的过程，通过不断的学习和总结，遇到的问题都得到了很好的解决。 3、有时候对工作认识不够，缺乏全局观念，对生产流程还缺少了解和分析，从而对工作的最优流程认识不够，不过我相信，在以后的工作中，我会不断的学
习和思考，努力加强对工作的认知能力从而做出工作的最优的生产流程。 二、工作心得 1、在工作实践中，我参与了许多不同工位的工作，处理不同的事物，和同事相处的非常和睦，在这个过程中我深知最重要是的团队意识。在这个过程中，大家互相提醒和补充，大大提高了工作效率，所有的工作中沟通是最重要的，一定要把生产流程及时、清晰的整理清楚。在信任自己和他人的基础上，思想统一，行动一致，这样的团队一定会攻无不克、战无不胜。 2、工作的每一步都要精准细致，力求精细化，在同事耐心的指导下，我在平时工作中取得了很多心得。深知在处理处理异常事故是要冷静的分析原因以及问题点，提醒自己必须要时刻记得工作内容要精细化精确化，提醒员工必须要记得容易发生的异常及问题点。 3、在工作中，经过实际的教训，深刻理解了时间的滞延是对生产时很大的伤害，这就需要我们在工作前，一定要对流程很清楚和了解，在生产前，把一些需要确认或者注意的地方提前说明，杜绝因为忘记而造成生产出问题。在工作中，我学到了很多技术上和业务上的知识，也强化了生产的品质、效率、合格率的意识;与身边同事的合作更加的默契，从他们身上学到了很多知识技能和做人的道理，也非常庆幸他们能够耐心的指导我。 三、工作目标 在今后的工作中，我会加倍的努力学习知识，掌握更多的业务技能，为将来的工作打好坚实的基础。在作风上，要求遵章守纪、团结同事、务真求实、乐观上进，始终保持严谨认真的工作态度和一丝不苟的作风。要求自己做到自我约束、自我管理、自我激励、自我学习的能力。时刻牢记自己的责任和义务，严格要求
江苏省2004-2012年9年高考语文真题分类汇编:现代文阅读专题（2012年江苏卷）五、现代文阅读：文学类文本（20分） 阅读下面的作品，完成11～14题。 邮差先生师陀 邮差先生走到街上来，手里拿着一大把信。在这小城里，他兼任邮务员、售票员，仍有许多剩余时间，就戴上老花眼镜，埋头在公案上剪裁花样。当邮件来到的时候，他站起来，念着将它们拣好，小心地扎成一束。 “这一封真远！”碰巧瞥见从云南或甘肃寄来的信，他便忍不住在心里叹息。他从来没有想到过比这更远的地方。其实他自己也弄不清云南和甘肃的方位——谁教它们处在那么远，远到使人一生不想去吃它们的小米饭或大头菜呢？ 现在邮差先生手里拿着的是各种各样的信。从甘肃和云南来的邮件毕竟很少，它们最多的大概还是学生写给家长们的。 ①“又来催饷了，”他心里说：“足够老头子忙三四天！” 他在空旷的很少行人的街上走着，一面想着，如果碰见母猪带领着小猪，便从旁边绕过去。小城的阳光晒着他花白了的头，晒着他穿皂布马褂的背，尘土从脚下飞起，落到他的白布袜子上，他的扎腿带上。在小城里，他用不着穿号衣。一个学生的家长又将向他诉苦，“毕业，毕我的业！”他将听到他听过无数次的，一个老人对于他的爱子所发的充满善意的怨言，他于是笑了。这些写信的人自然并不全认识他，甚至没有一个会想起他，但这没有关系，他知道他们，他们每换一回地址他都知道。 邮差先生于是敲门。门要是虚掩着，他走进去。 “家里有人吗？”他在过道里大声喊。 他有时候要等好久。最后从里头走出一位老太太，她的女婿在外地做生意，再不然，她的儿子在外边当兵。她出来的很仓促，两只手湿淋淋的，分明刚才还在做事。 “干什么的？”老太太问。 邮差先生告诉她：“有一封信，挂号信，得盖图章。” 老太太没有图章。 “那你打个铺保，晚半天到局子里来领。这里头也许有钱。” “有多少？” “我说也许有，不一定有。” 你能怎么办呢？对于这个好老太太。邮差先生费了半天唇舌，终于又走到街上来了。小城的阳光照在他的花白头顶上，他的模样既尊贵又从容，并有一种特别风韵，看见他你会当他是趁便出来散步的。说实话他又何必紧张，手里的信反正总有时间全部送到，又没有另外的什么事等候着他。②虽然有时候他是这样抱歉，因他为小城送来——不，这种事是很少有的，
2012- 2013学年第学一期生命科学学院《有机化学II》试卷A 一、选择题（10×2=20分) 1、下列化合物最容易跟乙醇钠/乙醇溶液发生醇解反应的是（）。 A. CH3COOC2H5 B.CH3CONH2 C. CH3COCl D. (CH3CO)2O 2、下列化合物烯醇式含量最高的是（）。 A. CH2(COOC2H5)2 B. C6H5COCH2COC6H5 C. CH3COCH2COCH3 D. CH3COCH2COOC2H5 3、下列化合物酸性最强的是（）。 A. CH2 CHCOOH B. CH CCOOH C. CH3CH2COOH D. CH3CH(NH2)COOH 4、下列化合物中没有芳香性的是（）。 A. B. C. D. 5、下列化合物碱性最弱的是（）。 A. C. NH3 B. D. (CH3)2NH NH2NH2 H3C 6、(R)-2-甲基丁醛与HCN 加成然后进行水解主要产物（）。 A. COOH HO H C2H5 H3C H C. COOH H OH C2H5 H3C H B. COOH HO H C2H5 H CH3 D. COOH H OH C2H5 H CH3 7、苯酚硝化同时产生对-硝基苯酚和邻-硝基苯酚，可用什么方法把它们分开（）。 A. 水蒸汽蒸馏法 B. 重结晶法 C. 萃取法 D.升华法 8、β-D-(+)-吡喃葡萄糖的Haworth透视式是（）。 A. B. C. D. 9、除去苯中少量的噻吩可采用加入浓硫酸萃取方法的原因是（）。 A.苯与浓硫酸互溶。 B.噻吩与浓硫酸形成β-噻吩磺酸。 C.苯发生亲电取代反应的活性比噻吩高，室温下生成苯磺酸。 D.噻吩发生亲电取代反应的活性比苯高，室温下α-噻吩磺酸。 10、下列化合物中能被HIO4氧化的是（）。 A. C. B. CH3CHCCH3CH2CH2CH2CCH3 OH O OH O CH3CHCHO OCH3 D.CH2CH2CCH3 OH O 二、完成反应式，有立体化学问题的请注明。（10×2=20分） CH3CH2C C2H5ONa 1.OC2H5 O CH3COCl o 500 C D H OH C2H5 H CH3 2. 3. H Ph N(CH3 Ph H CH3H 2 O 学 院 班 级 学 号 姓 名 - - - - - - - - - - - - - - - - - - - - - - - 〇 - - - - - - - - - - - - 装 - - - - - - - - - - - - - - 〇 - - - - - - - - - - - - - - - - - 订 - - - - - - - - - - - - - - 〇 - - - - - - - - - - - - - - - - - - 线 - - - - - - - - - - - - - - 〇 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 得分 第一页 得分
森马财务报告分析集团标准化工作小组 #Q8QGGQT-GX8G08Q8-GNQGJ8-MHHGN#
浙江森马服饰股份有限公司 财务报表分析 专业：财务管理 学号： 姓名：
1.公司简介 基本情况 浙江森马服饰股份有限公司系在原温州市森马童装有限公司改制基础上整体变更设立的股份有限公司,由森马集团有限公司、浙江森马投资有限公司、邱坚强作为发起人,股本总额为 5,900 万股(每股人民币 1 元)。公司于 2007 年 7 月 2日在浙江省工商行政管理局登记注册,公司注册资本为5,900 万元。根据公司2008 年10 月13 日临时股东大会决议,公司增加注册资本12,900 万元,由森马集团有限公司、浙江森马投资有限公司、邱光和、周平凡、邱艳芳、戴智约于 2008 年 10 月16日之前一次缴足,增资后的注册资本为18,800万元,业经立信会计师事务所有限公司审验,并出具信会师报字(2008)第 23814 号验资报告。公司于 2008 年 10 月 22 日在温州市工商行政管理局办理变更登记手续。公司于2009 年12 月30 日在温州市工商行政管理局办理变更登记手续。经中国证券监督管理委员会证监许可[2011]254 号文核准,向社会公开发行人民币普通股7,000 万股,发行后总股本为67,000 万股,并于2011 年 3 月在深圳证券交易所挂牌上市。 自创立以来，大胆采用虚拟经营模式，巧妙地采用"借鸡生蛋"的虚拟生产策略，在珠三角、两大区域以及山东、湖北等地整合了160多家生产能力强大、技术力量雄厚、
产品质量过硬的专业生产厂家，强强联合，实行订单化生产，通过服装产业链的垂直整合，建立了一套快速反应的供应链体系，构建成"大物流、大管理"的发展格局。 主营业务 经营范围包括一般经营项目：服装、鞋帽、针织品、皮革制品、羽绒制品、箱包、玩具、眼镜、工艺美术品（除金银）、纸制品、文具（不含危险品）、笔、教学用模型及教具的制造与销售等。 表1 2016年度主营业务比例图 2016年度业务比例图 按行业分类 服装行业 100% 按产品分类 按地域分类 内销100% 按行业分类 主营收入(万元)收入比例主营成本(万元)成本比例利润比例毛利率服装行业384,99%236,%% 按产品分类休闲服饰204,%133,%% 儿童服饰179,%103,%% 按地域分类 内销384,99%236,%%品牌简介 森马以生产休闲鞋为主，也是国内较早从事休闲鞋生产的企业之一。而产品以简约、大方、休闲、轻便、耐穿、易搭配、显个性、价格实惠等特点深受人们的喜爱。无论是逛街、出游还是运动，穿一双活泼、色彩艳丽亦左是富有独特个性的森马休闲鞋都是最佳选择。森马紧随这一潮流动向，设计和研发了一系列或复古、或运动、或华丽的休闲鞋，款式丰富、个性、时尚，深受广大消费者的喜爱。 森马品牌消费群体定位：14-26岁，年轻、时尚、运动、个性的年轻群体。崇尚个性，追求时尚是我们的标志。 2009年森马休闲鞋更是推出全新形象标识，进行统一形象设计；统一形象宣传及产品包装。经过不断的酝酿与发展，森马必将成为中国休闲鞋行业的领跑者。
2012年普通高等学校招生统一考试江苏卷 （满分总200分） 语文I试题 一、语言文字运用(15分) 1.下列词语中加点的字,每对读音都相同的一组是(3分) A. 舟楫．/ 编辑．道观．/ 冠．名权濒．临/ 彬彬 ．．有礼 B. 蹒跚．/ 珊．瑚嫁．接/ 度假．村布帛．/ 并行不悖． C. 慑．服/ 拍摄．昭．示/ 软着．陆荒诞．/ 肆无忌惮． D. 忏．悔/ 阡．陌储．蓄/ 处．方药复辟．/ 刚愎．自用 2. 在下面一段话空缺处依次填入成语,最恰当的一组是(3分) 笔名满天下而原名湮没无闻者,事实上等于。人家给咱们介绍一位沈雁冰先生,不如介绍茅盾来得响亮;介绍一位谢婉莹女士,不如介绍冰心来得。等到自己也肯公然承认名叫茅盾或冰心的时候,仍不失为行不更名、坐不改姓的好汉。千秋万岁后,非但真假难辨,而且。 A. 改名换姓大名鼎鼎弄巧成拙 B. 移花接木如雷贯耳弄巧成拙 C. 改名换姓如雷贯耳弄假成真 D. 移花接木大名鼎鼎弄假成真 3. 请以平实的语言表述下面材料中老园艺师一段话的深层含意,不超过25个字。 (4分) 夜幕下,小松树上彩灯闪烁。路过的老园艺师自言自语地感慨:“人睡觉要关灯,整夜灯光照着,非失眠不可。树也一样,那么多的电线缠着,那么强的灯光照着,能活得好吗? 夜色是美了,树可是要生病的。人们啊,要听得懂草木的叹息! 4. 阅读漫画,在横线上写出合适的一句话。 (5分) 这幅漫画形象地提醒人们: 。 二、文言文阅读(19分) 阅读下面的文言文,完成5~8题。 伯父墓表 苏辙 公讳涣,始字公群,晚字文父。少颖悟,所与交游,皆一时长老。天圣元年,始就乡试,明年登科,为凤翔宝鸡主簿。 未几,移凤州司法。王蒙正为凤州,以章献太后姻家,怙势骄横。知公之贤,屈意礼之,以郡委公。公虽以职事之,而鄙其为人。蒙正尝荐公于朝,复以书抵要官,论公可用。公喻郡邸吏,屏其奏而藏其私书。未几,蒙正败,士以此多．公。 以太夫人忧去官。起为开封士曹。雍丘民有狱死者,县畏罪,以疾告。府遣吏治之,阅数人不能究。及公往,遂直其冤。夏人犯边,府当市民马以益．骑士,尹以诿公,马尽得而民不扰。通判阆州。虽为政极宽,而用法必当,吏民畏而安之。阆人鲜于侁,少而好学笃行,公礼之甚厚,以备乡举,侁以获仕进。其始为吏,公复以循吏许．之,侁仕至谏议大夫,号为名 臣。
有机化学期末复习 二、填空题(33points, 1.5 points for each case). 例如： 1 CH 3kMNO 4 3( ) PCl ( ) H 2,Pd-BaSO 4 N S ( )OH - 2 CH 32Br Mg/干醚 HCl (dry) OH OH O H 2O O ( ) ( ) ( ) 3 OH (1). H SO ,? (2). KMnO 4 , H + ） ) ( 4 1) O 32) Zn/H 2O - ） 5 NH 3 /P a Br 2/NaOH H + △△ ..O 2；V 2O 5 C 。 450（ （ ）（ ） （ ） P463 (四) 完成下列反应（1）、（2）、（3）、（7）、（8）：括号中为各小题所要求填充的内容。 (1) C O C O N H +COOH C O N 4(2) H 2O CH 2OH CH 2N (2) HOCH 2CH 2CH 2 COOH 25 ? O O HOCH 2CH 2CH 2CH 2OH
(3) CH 2=C COOH CH 3 323 CH 2=C COCl CH 3 CH 2=C COOCH 2CF 3CH 3 (7) C NH C O 2 2COOH NH 2 (8) COOH CHO COCl H , Pd-BaSO 3 P509,15.15 写出下列季铵碱受热分解时，生成的主要烯烃结构。 P522,15.23 完成下列反应式。 P527,(八) 写出下列反应的最终产物： (1) CH 2Cl NaCN LiAlH 4 (CH 3CO)2O ( CH 2CH 2NHCOCH 3 ) (2) NO Fe, HCl 22( NO (CH 3)2N ) (3) CH 3(CH 2) 2CH=CH HBr ROOR C N Na C O O H 2O, HO - ( CH 3(CH 2)2CH 2CH 2NH 2 ) (4) O 322( N(CH 3)2O ) P616,20.2 写出下列反应式中（A ）~ (H)的构造式。 三、选择题（反应快慢，鉴别试剂，物质的稳定性，能否发生某种反应等） 例如： P404,11.8 指出下列化合物中，哪个可以进行自身的羟醛缩合。
2012江苏高考文学类文本邮差先生（师陀） 作家简介： 师陀，原名王长简，笔名芦焚。作家。河南杞县人。曾参加反帝大同盟。后任上海苏联广播电台编辑、上海文华电影制片公司特约编剧。建国后，历任上海出版公司总编辑、上海电影剧本创作所编剧。后在中国作协上海分会专门人事创作。著有短篇小说集《谷》，长篇小说《结婚》、《马兰》。 邮差先生 邮差先生走到街上来，手里拿着一大把信。在这小城里他兼任邮务员，售票员，但仍旧有许多剩余时间，每天戴上老花眼镜，埋头在公案上剪裁花样。因此──再加上岁月的侵蚀，他的脊背驼了。当邮件来到的时候他站起来，他念着，将它们拣出来，然后小心地扎成一束。 “这一封真远！”碰巧瞥见从云南或甘肃寄来的信，他便忍不住在心里叹息。他从来没有想到过比这更远的地方。其实他自己也弄不清云南和甘肃的方位──谁叫它们处在那么远的地方，远到使人一生不想去吃它们的小米饭或大头菜呢？ 现在邮差先生手里拿着的是各种各样的信。从甘肃和云南来的邮件毕竟很少，它们最多的大概还是学生写给家长们的。“又来催饷了，”他心里说，“足够老头子忙三四天！” 他在空旷的很少行人的街上一面走着，一面想着，如果碰见母猪带领着小猪，便从旁边绕过去。小城的阳光晒着他花白了的头，晒着他穿皂布马褂的背，尘土极幸运地从脚下飞起来，落到他的白布袜子上、他的扎腿带上。在这小城里他用不着穿号衣。一个学生的家长又将向他诉苦：“毕业，毕我的业！”他将听他过去听过无数次的，一个老人对于他的爱子所发的这种怨言，心里充满善意，他于是笑了。这些写信的人自然并不全认识他，甚至没有谁会想起他，但这没有关系，他知道他们，他们每换一回地址他都知道。 邮差先生于是敲门，门要是虚掩着，他就走进去。 “家里有人吗？”他大声在过道里喊。 他有时候要等好久。最后从里头走出一位老太太，她的女婿做生意，再不然，她的儿子在外边当兵。一条狗激烈地在她背后叫着。她出来得很仓促，两只手湿淋淋的，分明刚才还在做事。 “干什么的？”老太太问。 邮差先生告诉她： “有一封信，挂号信，得盖图章。” 老太太没有图章。 “那你打个铺保，晚半天到局子里来领。这里头也许有钱。” “有多少？” “我说也许有，不一定有。” 你能怎么办呢？对于这个好老太太。邮差先生费了半天唇舌，终于又走到街上来了。小城的阳光照在他的花白头顶上，他的模样既尊贵又从容，并有一种特别风韵，看见他你会当他是趁便出来散步的。说实话他又何必慌张，他手里的信反正总有时间全部送到，那么在这个小城里，另外难道还会有什么事等候他吗？虽然他有时候是这样抱歉，他为这个小城送来──不，这种事是很少有的，但愿它不常有。 “送信的，有我的信吗？”正走间，一个爱开玩笑的小子忽然拦住他的去路。 “你的信吗？”邮差先生笑，“你的信还没有来，这会儿正在路上睡觉呢。”
工作周报、月报、季报、年报制度 一、目的为加强对日常工作的监督和控制，尽早发现问题与缺陷，提供问题追踪的依据，提高解决问题的速度和质量;以及将每个员工的实际工作以文档形式汇报并保留，作为员工能力、工作状况以及工作考评、调薪、晋升的重要依据，特制定本制度。 二、适用范围 本制度适用于公司总经理(不含总经理)以下的全体员工。 三、管理部门及职责本制度由常务副经理主管，办公室负责实施，其他部门积极配合。 四、主要内容 1、总结本周、月、季度的主要工作、完成情况、存在问题及处理办法，对未按工作计划完成的事项说明具体原因及预计完成时间。 、根据整体工作计划、实际工作进展及要求工作进度情况安排下周、月、季度工作计划(各部工作侧重点2 不同)。各部门之间需要报送有关报表，根据工作需要及项目进展情况再定。 3、员工周、月、季度报表为本人报送给上级负责人的计划，最终工作计划内容及完成时间以上级负责人审批签字的结果为准。 、年报:以全年主要工作内容为主，总结存在的问题和不足，提出改进办法，讲述个人全年的感受体会及4 对工作和公司经营管理的建议或意见;制订具体的下年度工作计划，以年终工作总结的形式报送办公室。 五、要求
1、实事求是、客观负责、详细具体的填报个人/部门各类报表，不得欺上瞒下，弄虚作假。 2、报表中计划工作及完成时间尽量准确并按时限完成。 3、各类报表按规定时限上报。 六、时间安排 1、周报:员工每周五下午15:00前向部门负责人递交周报表，部门负责人将部门人员周报审阅并填写评语后进行汇总整理形成本部门周报表，于当日下午16:30前将部门周报递交办公室复核后呈送总经理审阅。 2、月报:员工每月最后一周内向部门负责人递交月报表，部门负责人将部门人员月报审阅并填写评语后进行汇总整理形成本部门月报表(及电子档)，于当周最后一个工作日下午16:30前递交办公室复核后呈送总经理审阅。 3、季报:员工每季最后一周内向部门负责人递交季度报表，部门负责人将部门人员季度报表审阅并填写评语后进行汇总整理形成本部门季度报表(及电子档)，于当周最后一个工作日下午16:30前递交办公室复核后呈送总经理审阅。 4、年报:员工于次年1月10日前将个人年终工作总结自行密封后递交办公室呈送总经理审阅。 5、以上报表如遇节假日等可提前或顺延，以办公室通知为准。 6、每周、月、季度报表在审批结束后返回原部门或本人阅读并记录领导批示意见后由办公室统一存档管 - 1 - 理。 七、违规处理 1、未按时提交周报、月报、季报、年报并弄虚作假者，将做出警告惩处处理。
精心整理 NY884-2012《生物有机肥》已颁布 原《生物有机肥》（NY884-2004）经修订后，2012年6月6日中华人民共和国农业部公告第1783号颁布新的版本：NY884-2012《生物有机肥》，并从2012年9月1日起实施，敬请各有关生产企业及时更换产品登记证，以及更新产品标签、包装等事宜。 为了便于各有关生产企业了解、掌握和按照新版本《生物有机肥》（NY884-2012）的有关内容，现将修订后的《生物有机肥》（NY884-2012）文本上传，谨供参考。有关《生物有机肥》（NY884-2012）1 范围2 下列文件对于本文件的应用是必不可少的。凡是注日期的引用文件，仅注日期的版本适用于本文件。凡是不注日期的引用文件，其最新版本（包括所有的修改单）适用于本文件。 GB/T8170—2008数值修约规则与极限数值的表示和判定 GB/T19524.1—2004肥料中粪大肠菌群的测定 GB/T19524.2—2004肥料中蛔虫卵死亡率的测定 NY/T1978—2010肥料汞、砷、镉、铅、铬含量的测定 NY525—2012有机肥料
NY/T798—2004复合微生物肥料 NY1109—2006微生物肥料生物安全通用技术准则 HG/T2843—1997化肥产品化学分析常用标准滴定溶液、试剂溶液和指示剂溶液 3术语和定义 下列术语和定义适用于本标准。 生物有机肥microbialorganicfertilizers 指特定功能微生物与主要以动植物残体（如畜禽粪便、农作物秸秆等）为来源并经无害化处理、腐熟的有机物料复合而成的一类兼具微生物肥料和有机肥效应的肥料。 4 4.1 4.2 4.3 4.4 表2生物有机肥产品5种重金属限量技术要求单位：mg/kg
2012年高考江苏卷语文 语文I试题 一、语言文字运用(15分) 1．下列词语中加点的字，每对读音都相同的一组是(3分) A．舟楫．／编辑．道观．／冠．名权濒．临／彬．彬有礼 B．蹒跚．／珊．瑚嫁．接／度假．村布帛．／并行不悖． C．慑．服／拍摄．昭．示／软着．陆荒诞．／肆无忌惮． D．忏．悔／阡．陌储．蓄／处．方药复辟．／刚愎．自用 2．在下面一段话空缺处依次填人成语，最恰当的一组是(3分) 笔名满天下而原名湮没无闻者，事实上等于▲。人家给咱们介绍一位沈雁冰先生，不如介绍茅盾来得响亮；介绍一位谢婉莹女士，不如介绍冰心来得▲。等到自己也肯公然承认名叫茅盾或冰心的时候，仍不失为行不更名、坐不改姓的好汉。千秋万岁后，非但真假难辨，而且▲。 A．改名换姓大名鼎鼎弄巧成拙 B．移花接木如雷贯耳弄巧成拙 C．改名换姓如雷贯耳弄假成真 D．移花接木大名鼎鼎弄假成真 3．请以平实的语言表述下面材料中老园艺师一段话的深层含意，不超过25个字。（4分）夜幕下，小松树上彩灯闪烁。路过的老园艺师自言自语地感慨：“人睡觉要关灯．整夜灯光照着．非失眠不可。树也一样，那么多的电线缠着，那么强的灯光照着，能活得好吗?夜色是美了，树可是要生病的。人们啊．要听得懂草木的叹息!” 4．阅读漫画，在横线上写出合适的一句话。(5分) 这幅漫画形象地提醒人们：▲。
二、文言文阅读(19分) 阅读下面的文言文。完成5—8题。 伯父墓表 苏辙 公讳涣，始字公群，晚字文父。少颖悟，所与交游，皆一时长老。天圣元年，始就乡试，明年登科，为凤翔宝鸡主簿。 未几，移凤州司法。王蒙正为凤州，以章献太后姻家，怙势骄横。知公之贤，屈意礼之，以郡委公。公虽以职事之，而鄙其为人。蒙正尝荐公于朝，复以书抵要官，论公可用。公喻郡邸吏，屏其奏而藏其私书。未几，蒙正败，士以此多．公。 以太夫人忧去官。起为开封士曹。雍丘民有狱死者，县畏罪，以疾告。府遣吏治之，阅数人不能究。及公往，遂直其冤。夏人犯边，府当市民马以益．骑士，尹以诿公，马尽得而民不扰。通判阆州。虽为政极宽，而用法必当，吏民畏而安之。阆人鲜于优，少而好学笃行，公礼之甚厚，以备乡举，优以获仕进。其始为吏，公复以循吏许．之，侥仕至谏议大夫，号为名臣。 选知祥符。乡书手张宗久为奸利，畏公，托疾满百日去，而引其子为代。公曰：“书手法用三等人，汝等第二，不可。”宗素事权贵，诉于府。府为符县，公杖之。已而中贵人至府，传上旨，以宗为书手，公据法不奉诏。复一中贵人至曰：“必于法外与之。”公谓尹李绚日：“一匹夫能乱法如此，府亦不可为矣，公何不以县不可故争之?”绚愧公言，明日入言之。上称善，命内侍省推之。盖宗以赂请于温成之族，不复穷治，杖矫．命者，逐之，一府皆震。包孝肃公拯见公，叹曰：“君以一县令能此，贤于言事官远矣!”擢提点利州路刑狱，公至逾年，劾城固县令一人妄杀人者，一道震恐，遂以无事。 公没二十七年，不危状公遗事，以授辙曰：“先君既没，惟小子仅存，不时记录，久益散灭，则不孝大矣。”辙幼侍伯父，闻其言曰：“予少而读书，少长为文，日有程，不中程不止。出游于途，行中规矩。入居室，无惰容。故当是时，不闻有过行。尔曹才不逮人，姑亦师吾之寡过焉可也。”辙惧子弟之日怠也，故记其所闻以警焉。 (选自《苏辙集》，有删节) 5．对下列句子中加点词的解释，不正确的一项是(3分) A．蒙正败，士以此多．公多：称赞 B．府当市民马以益．骑士益：有利 C．公复以循吏许．之许：期望 D．杖矫．命者，逐之矫：假传 6．下列句子中，全都表现苏涣为官公正的一组是(3分) ①所与交游，皆一时长老②公虽以职事之，而鄙其为人