IMPLEMENTING HARVARD BUSINESS SCHOOL'S CASE METHOD

Decision-Making FrameworksThe main objective of this section is to provide you with four decision-making frameworks, which you might find useful in addressing complex CSR issues, particularly at thecorporate/organization level. Typically, business problems which have strong social and ethical components are very complex and do not have simple solutions. The necessary courses of action are neither obvious, nor are the consequences of their implementations clear. Under these circumstances, the usual temptation is to postpone the action, which could be the worst decision. Decisions have to be made. In this module, four decision-making frameworks are suggested to deal with these kind of situations. First, let’s review the assignment for which youwill use the decision-making frameworks.Framework I: The Three Lenses of Decision MakingFramework 2: Why “Good” Managers Make Bad DecisionsFramework 3: Twelve Questions To Address Ethical DilemmasFramework 4: An Approach To Ethics and Policy Decision MakingFor more information please register for the WBI CSR online course.The Three Lenses for Decision-MakingA framework presented by Lynn S. Paine integrates ethical and economic considerations into business decisions; these cannot be reduced to a simple analytical exercise. The framework helps capture the important ethical and social implications of business decisions, which are often neglected when the focus is exclusively on the analytical tools of the financial bottom line and short-term objectives. Paine stresses the fact that the final decision is highly influenced by the decision-maker’s value system and imagination. Additionally, the actual outcome in practice is influenced by that person’s commitment to authority and ability to implement the decision.The framework is based on three dimensions of “responsible decisions”:Contribution to purposeConsistency with guiding principlesImpact on peopleThese dimensions correspond to three modes of reasoning (purpose, principles, and people) that are “directed toward action rather than thinking” and aimed to “help people decide what to do rather than what to think.”For more information on this framework, refer to Lynn S. Payne, “Three Lenses for Decision Making,” Harvard Business School, August 7, 1996, 2-396-200.The Decision-Making FrameworkThe three modes of reasoning could help evaluate business decisions from three perspectives. A cluster of questions, which should be addressed in implementing the framework, is divided in three subgroups.• •Purpose• •Principles• •PeopleBy addressing these questions and building a common ground and understanding, decision-making teams can address complex CSR problems in a more systematic way. Authority and Ability to Implement a DecisionAlthough this framework does not provide a decision rule or a “right” solution to complex business decisions, it can help provide a view of the different perspectives, facilitating an examination of the necessary trade-offs and leading to responsible decisions. The framework is only useful, however, when decision-makers have the authority and ability to implement it and take responsibility for the action.Twelve Questions to Address Ethical DilemmasLaura L. Nash poses 12 questions to help managers address ethical dilemmas. The questions are notable for (i) acknowledging that different parties may define the problem differently, (ii) comparing intentions against likely consequences, and (iii) considering the symbolic value of the decision.1. 1.Have you defined the problem accurately?2. 2.How would you define the problem if you stood on the other side of the fence?3. 3.How did this situation occur in the first place?4. 4.To whom and to what do you give your loyalty as a person and as a member ofthe corporation?5. 5.What is your intention in making this decision?6. 6.How does this intention compare with the probable results?7. 7.Who could your decision or action injure?8. 8.Can you discuss the problem with the affected parties before you make yourdecision?9. 9.Are you confident that your position will be as valid over a long period of time asit seems now?10. 10.Could you disclose without qualm your decision or action to your boss, yourCEO, the board of directors, your family, society as a whole?11. 11.What is the symbolic potential of your action if it is understood ormisunderstood?12. 12.Under what conditions would you allow exceptions to your stance?Source: L. Nash, L. (1981). “Ethics without the Sermon”. Harvard Business Review, Vol. 59,Nov/Dec. 1981.An Approach to Ethics and Policy Decision-MakingKenneth Johnson has proposed another systematic toolkit for ethical decision-making. The first step includes five considerations a decision maker should take into account before implementing the toolkit, namely:A. What motivated the need for choice: a sense of inquiry, improvement, or uneasiness?B. Is one framing a question, developing an argument, or deciding how to act?C. For the purposes of this decision only, what can be reasonably assumed tobe true ?D. What is meant by the concept "values", and what is the significance of valuesin making a choice?E. What constitutes a "quality judgment" and "quality action" under thesecircumstances?Ethics and Policy Decision-MakingThe framework includes nine elements:1. Identify the desired result. A vision of a desired future? A question to pursue? Anargument to support a position? A resolution of a dilemma? A solution to aproblem? Describe the desired result clearly.If to solve a problem, for example, be sure it is a problem not just a symptom. (Likert 126)2. Describe the conditions or criteria that the result must meet to be satisfactory?These are the essential criteria. List, in addition, the other conditions that it wouldbe desirable for a result to meet. (Likert 126)Minimum essential criteria include that the result is a quality judgment or qualityaction that is feasible, suitable, and cost-acceptable, specifically taking intoaccount opportunity cost. (Eccles passim)Include the specific ethics test to be applied: e.g., right-versus-wrong issues,right-versus-right paradigms. (Kidder 184-85); another approach is to strive for asolution that is true, good, and beautiful and reflects the reality of being(epistemology, ethics, aesthetics, and metaphysics).An organizational essential requirement is that the result is consistent with theorganization's purpose and values. (Collins & Porras, Built to last)Identify the legal and organizational rules that apply to the result. (MacDonaldhttp://www.ethics.ubc.ca/chrismac/ publications/guide.html)3. Identify all stakeholders, i.e. who are involved, affected, and knowledgeable in thedecision making process or will be in the result. What are their relationships?If an organizational or community decision, further categorize the stakeholders aseither internal or external.4. Search for all reasonably promising results and list them. Use brainstorming. What else ispossible?Try to use different frames of reference and ways of looking at the desired resultin order to develop new and better results. (Likert 126)5. Obtain all the relevant facts concerning the extent to which each of the proposedsolutions will or will not meet the criteria for an acceptable result—or be likely to do so.What are the stakeholders' perspectives? That is, how do they understand thefacts of the matter; what do they value concretely and in the abstract; and whatdo they understand the key concepts to mean? (Suggested by Paul passim)6. Evaluate all the alternatives by examining them in terms of the criteria or conditions that aresult must meet (essentials) and also those that are considered desirable(s). (Likert 126) What alternatives best meet the criteria of the desired result? Be prepared tosupport your evaluations with reasons and justifications. ( See also EthicalDecision Styles 19)Test for right-versus-wrong paradigms, then test for right-versus-right issues.(Kidder 184-85)7. Compare the alternatives and choose the one that best meets the essential and desiredcriteria.Eliminate first all the alternatives that do not meet the essential conditions. Then,eliminate, progressively, those alternatives that meet the desirable conditionsleast satisfactorily. (Likert 126)The object is to make a good choice with the information available, not make aperfect choice.8. Carry the choice forward.Share the vision. Pursue the question. Make the argument. Act on the resolution.Begin implementing the solution. Ethics and policy choices presume action,though a decision to do nothing where one has the power to act is also action.(Mises passim)Take responsibility for the choice, the quality action required to take it forward,and the consequences.9. Reflect on the consequences of the choice and the actions effecting it and learn fromboth the process and the consequences.What questions do they raise? What arguments can be made for staying thecourse or changing? What could have been done better in arriving at the result?At implementing the result?Excepted from K. Johnson, "An Approach to Ethics & Policy Decision Making," Etchial Edge, 1999./ethical_decisions.htmlFor more information on other relevant frameworks, please visit:/maner/heuristics/toc.htm。

摘要案例教学是一种十分有效的教学方法，能够提高学生的实践能力，培养学生的创造性思维。

但是，熟练地运用案例教学是一个比较复杂的过程，对教师提出了更高的要求。

本文尝试把案例教学引入跨文化商务交际课程中，就课前案例的选择、课上案例的呈现和讨论、课后的总结和评价等方面进行了探讨，旨在提高学生的跨文化交际能力，培养实用性人才。

关键词案例教学跨文化商务交际跨文化交际能力The Application of Case Study Approach in Teaching "Intercultural Business Communication"//Peng Xuemin Abstract As an effective teaching method,the case study approach could improve students'practical ability and foster their creative thinking.However,to put it into application is rather complex and demanding for teachers.This paper attempts to introduce the case study approach into the classroom of interc－ultural business communication,probing into various teaching aspects concerning the selection of cases before the class,the presentation and discussion of them during the class,and the summary and evaluation after the class,with the objective of improving students'intercultural communication competence. Key words case study approach;intercultural business commu－nication;intercultural communication competenceAuthor's address Guangdong University of Foreign Studies, South China Business College,510545,Guangzhou,Guangdong, China1引言跨文化交际学自爱德华·霍尔于1959年出版《无声的语言》一书以来，已发展成为一门集人类学、语言学、心理学、传播学、社会学等为一体的综合性学科。

2016年12月大学英语六级考试真题（第二套）Part III Reading Comprehension （40 minutes）Section ADirections: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank following the passage. Read the passage through carefullybefore making your choices. Each choice in the bank is identified by a letter. Please mark thecorresponding letter for each item on Answer Sheet 2 with a single line through the centre. You maynot use any of the words in the bank more than once.The tree people in the Lord of the Rings—the Ents—can get around by walking. But for real trees, it’s harder to uproot. Because they’re literally rooted into the ground, they are unable to leave and go 26 .When a tree first starts growing in a certain area, it’s likely that the 27 envelope-the temperature, humidity, rainfall patterns and so on-suits it. Otherwise, it would be unable to grow from a seedling. But as it 28 , these conditions may change and the area around it may no longer be suitable for its 29 .When that happens, many trees like walnuts, oaks and pines, rely 30 on so-called “scatter hoarders”, such as birds, to move their seeds to new localities. Many birds like to store food for the winter, which they 31 retrieve. When the birds forget to retrieve their food-and they do sometimes-a seedling has a chance to grow. The bird Clark’s nutcracker, for example, hides up to 100,000 seeds per year, up to 30 kilometers away from the seed source, and has a very close symbiotic（共生的）relationship with several pine species, most 32 the white bark pine.As trees outgrow their ideal 33 in the face of climate change, these flying ecosystem engineers could be a big help in 34 trees. It’s a solution for us-getting birds to do the work is cheap and effective-and it could give 35 oaks and pines the option to truly “make like a tree and leave”.Section BDirections: In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which theinformation is derived. You may choose a paragraph more than once. Each paragraph is marked witha letter. Answer the questions by marking the corresponding letter on Answer Sheet 2.The American Workplace Is Broken. Here’s How We Can Start Fixing It.[A]Americans are working longer and harder hours than ever before. 83% of workers say they’re stressed about their jobs, nearly 50% say work-related stress is interfering with their sleep, and 60% use their smartphones to check in with work outside of normal working hours. No wonder only 13% of employees worldwide feel engaged in their occupation.[B]Glimmers（少许）of hope, however, are beginning to emerge in this bruising environment: Americans are becoming aware of the toll their jobs take on them, and employers are exploring ways to alleviate the harmful effects of stress and overwork. Yet much more work remains to be done. To call stress an epidemic isn’t exaggeration. The 83% of American employees who are stressed about their jobs-up from 73% just a year before-say that poor compensation and an unreasonable workload are their number-one sources of stress. And if you suspected that the workplace had gotten more stressful than it was just a few decades ago, you’re right. Stress levels increased 18% for women and 24% for men from 1983 to 2009. Stress is also starting e arlier in life, with some data suggesting that today’s teens are even more stressed than adults.[C]Stress is taking a significant toll on our health, and the collective public health cost may be enormous. Occupational stress increases the risk of heart attack and diabetes, accelerates the aging process, decreases longevity, and contributes to depression and anxiety, among numerous other negative health outcomes. Overall, stress-related health problems account for up to 90% of hospital visits, many of the m preventable. Your job is “literally killing you”, as The Washington Post put it. It’s also hurting our relationships. Working parents say they feel stressed, tired, rushed and short on quality time with their children, friends and partners.[D]Seven in 10 workers say they struggle to maintain work-life balance. As technology（and with it, work emails）seeps（渗入）into every aspect of our lives, work-life balance has become an almost meaningless term. Add a rapidly changing economy and an uncertain future to this 24/7 connectivity, and you’ve got a recipe for overwork, according to Phyllis Moen. “There’s rising work demand coupled with the insecurity of mergers, takeovers, downsizing and other factors,” Moen said. “Part of the work-life issue has to talk about uncertainty about the future.”[E] These factors have converged to create an increasingly impossible situation with many employees overworking to the point of burnout. It’s not only unsustainable for workers, but also for the companies that employ them. Science has shown a clear correlation between high stress levels in workers and absenteeism（旷工）, reduced productivity, disengagement and high turnover. Too many workplace policies effectively prohibit employees from developing ahealthy work-life balance by barring them from taking time off, even when they need it most.[F]The U.S. trails far behind every wealthy nation and many developing ones that have family-friendly work policies including paid parental leave, paid sick days and breast-feeding support. According to a 2007 study, the U.S. is also the only advanced economy that does not guarantee workers paid vacation time, and it’s one of only two countries in the world that does not offer guaranteed paid maternity leave. But even when employees are given paid time off, workplace norms and expectations that pressure them to overwork often prevent them from taking it. Fulltime employees who do have paid vacation days only use half of them on average.[G]Our modern workplaces also operate based on outdated time constraints. The practice of clocking in for an eight-hour workday is a leftover from the days of the Industrial Revolution, as reflected in the then-popular saying, “Eight hours labor, eight hours recreation, eight hours rest”.[H] We’ve held on t o this workday structure—but thanks to our digital devices, many employees never really clock out. Today, the average American spends 8.8 hours at work daily, and the majority of working professionals spend additional hours checking in with work during eve nings, weekends and even vacations. The problem isn’t the technology itself, but that the technology is being used to create more flexibility for the employer rather than the employee. In a competitive work environment, employers are able to use technology to demand more from their employees rather than motivating workers with flexibility that benefits them.[I]In a study published last year, psychologists coined the term “workplace telepressure” to describe an employee’s urge to immediately respond to em ails and engage in obsessive thoughts about returning an email to one’s boss, colleagues or clients. The researchers found that telepressure is a major cause of stress at work, which over time contributes to physical and mental burnout. Of the 300 employees participating in the study, those who experienced high levels of telepressure were more likely to agree with statements assessing burnout, like “I’ve no energy for going to work in the morning”, and to report feeling fatigued and unfocused. Telepressure was also correlated with sleeping poorly and missing work.[J]Harvard Business School professor Leslie Perlow explains that when people feel the pressure to be always “on”, they find ways to accommodate that pressure, including altering their schedules, work habits and interactions with family and friends. Perlow calls this vicious cycle the “cycle of responsiveness”: Once bosses and colleagues experience an employee’s increased responsiveness, they increase their demands on the employee’s time. And becau se a failure to accept these increased demands indicates a lack of commitment to one’s work, the employee complies.[K] To address skyrocketing employee stress levels, many companies have implemented workplace wellness programs, partnering with health care providers that have created programs to promote employee health and well-being. Some research does suggest that these programs hold promise. A study of employees at health insuranceprovider Aetna revealed that roughly one quarter of those taking in-office yoga and mindfulness classes reported a 28% reduction in their stress levels and a 20% improvement in sleep quality. These less-stressed workers gained an average of 62 minutes per week of productivity. While yoga and meditation（静思）are scientifically proven to reduce stress levels, these programs do little to target the root causes of burnout and disengagement. The conditions creating the stress are long hours, unrealistic demands and deadlines, and work-life conflict.[L]Moen and her colleagues may have found the solution. In a 2011 study, she investigated the effects of implementing a Results Only Work Environment（ROWE）on the productivity and well-being of employees atBest Buy’s corporate headquarters.[M]For the study, 325 employees spent six months taking part in ROWE, while a control group of 334 employees continued with their normal workflow. The ROWE participants were allowed to freely determine when, where and how they worked—the only thing that mattered was that they got the job done. The results were striking. After six months, the employees who participated in ROWE reported reduced work-family conflict and a better sense of control of their time, and they were getting a full hour of extra sleep each night. The employees were less likely to leave their jobs, resulting in reduced turnover. It’s important to note that the increased flexibility didn’t encourage them to work around the clock. “They didn’t work anywhere and all the time—they were better able to manage their work,” Moen said. “Flexibility and control is key,” she continued.36. Workplace norms pressure employees to overwork, deterring them from taking paid time off.37. The overwhelming majority of employees attribute their stress mainly to low pay and an excessive workload.38. According to Moen, flexibility gives employees better control over their work and time.39. Flexibility resulting from the use of digital devices benefits employers instead of employees.40. Research finds that if employees suffer from high stress, they will be less motivated, less productive and morelikely to quit.41. In-office wellness programs may help reduce stress levels, but they are hardly an ultimate solution to the problem.42. Health problems caused by stress in the workplace result in huge public health expenses.43. If employees respond quickly to their job assignments, the employer is likely to demand more from them.44. With technology everywhere in our life, it has become virtually impossible for most workers to keep a balancebetween work and life.45. In America today, even teenagers suffer from stress, and their problem is even more serious than grown-ups’.Section CDirections: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C) and D). You should decide onthe best choice and mark the corresponding letter on Answer Sheet 2 with a single line through thecentre.Passage OneQuestions 46 to 50 are based on the following passage.Dr. Donald Sadoway at MIT started his own battery company with the hope of changing the world’s energy future. It’s a dramatic endorsement for a technology most people think about only when their smartphone goes dark. But Sadoway isn’t alone in trumpeting energy storage as a missing link to a cleaner, more efficient, and more equitable energy future.Scientists and engineers have long believed in the promise of batteries to change the world. Advanced batteries are moving out of specialized markets and creeping into the mainstream, signaling a tipping point for forward-looking technologies such as electric cars and rooftop solar panels.The ubiquitous（无所不在的）battery has already come a long way, of course. For better or worse, batteries make possible our mobile-first lifestyles, our screen culture, our increasingly globalized world. Still, as impressive as all this is, it may be trivial compared with what comes next. Having already enabled a communications revolution, the battery is now poised to transform just about everything else.The wireless age is expanding to include not just our phones, tablets, and laptops, but also our cars, homes, and even whole communities. In emerging economies, rural communities are bypassing the wires and wooden poles that spread power. Instead, some in Africa and Asia are seeing their first light bulbs illuminated by the power of sunlight stored in batteries.Today, energy storage is a $33 billion global industry that generates nearly 100 gigawatt-hours of electricity per year. By the end of the decade, it’s expected to be worth over $50 billion and generate 160 gigawatt-hours, enough to attract the attention of major companies that might not otherwise be interested in a decidedly pedestrian technology. Even utility companies, which have long viewed batteries and alternative forms of energy as a threat, are learning to embrace the technologies as enabling rather than disrupting.Today’s battery breakthroughs come as the world looks to expand modern energy access to the billion or so people without it, while also cutting back on fuels that warm the planet. Those simultaneous challenges appear less overwhelming with increasingly better answers to a centuries-old question: how to make power portable.To be sure, the battery still has a long way to go before the nightly recharge completely replaces the weekly trip to the gas station. A battery-powered world comes with its own risks, too. What happens to the centralized electric grid, which took decades and billions of do llars to build, as more and more people become “prosumers”, who produce and consume their own energy onsite?No one knows which—if any—battery technology will ultimately dominate, but one thing remains clear. The future of energy is in how we store it.46. What does Dr. Sadoway think of energy storage?A）It involves the application of sophisticated technology.B）It is the direction energy development should follow.C）It will prove to be a profitable business.D）It is a technology benefiting everyone.47. What is most likely to happen when advanced batteries become widely used?A）Mobile-first lifestyles will become popular.B）The globalization process will be accelerated.C）Communications will take more diverse forms.D）The world will undergo revolutionary changes.48. In some rural communities of emerging economies, people have begun to __________.A）find digital devices simply indispensableB）communicate primarily by mobile phoneC）light their homes with stored solar energyD）distribute power with wires and wooden poles49. Utility companies have begun to realize that battery technologies __________.A）benefit their businessB）transmit power fasterC）promote innovationD）encourage competition50. What does the author imply about the centralized electric grid?A）It might become a thing of the past.B）It might turn out to be a “prosumer”.C）It will be easier to operate and maintain.D）It will have to be completely transformed.Passage TwoQuestions 51 to 55 are based on the following passage.More than 100 years ago, American sociologist W. E. B. Du Bois was concerned that race was being used as a biological explanation for what he understood to be social and cultural differences between different populations of people. He spoke out against the idea of “white” and “black” as distinct groups, claiming that these distinctions ignored the scope of human diversity.Science would favor Du Bois. Today, the mainstream belief among scientists is that race is a social construct without biological meaning. In an article published in the journal Science, four scholars say racial categories need to be phased out.“Essentially, I could not agree more with the authors,” said Svante Pääbo, a biologist and director of the Max Planck Institute for Evolutionary Anthropology in Germany. In one example that demonstrated genetic differences were not fixed along racial lines, the full genomes（基因组）of James Watson and Craig Venter, two famous American scientists of European ancestry, were compared to that of a Korean scientist, Seong-Jin Kim. It turned out that Watson and Venter shared fewer variations in their genetic sequences than they each shared with Kim.Michael Yudell, a professor of public health at Drexel University in Philadelphia, said that modern genetics research is operating in a paradox: on the one hand, race is understood to be a useful tool to illuminate human genetic diversity, but on the other hand, race is also understood to be a poorly defined marker of that diversity.Assumptions about genetic differences between people of different races could be particularly dangerous in a medical setting. “If you make clinical predictions based on somebody’s race, you’re going to be wrong a good chunk of the time,” Yudell told Live Science. In the paper, he and his colleagues used the example of cystic fibrosis, which is underdiagnosed in people of African ancestry because it is thought of as a “white” disease.So what other variables could be used if the racial concept is thrown out? Yudell said scientists need to get more spec ific with their language, perhaps using terms like “ancestry” or “population” that might more precisely reflect the relationship between humans and their genes, on both the individual and population level. The researchers also acknowledged that there are a few areas where race as a construct might still be useful in scientific research: as a political and social, but not biological, variable.“While we argue phasing out racial terminology（术语）in the biological sciences, we also acknowledge thatusing race as a political or social category to study racism, although filled with lots of challenges, remains necessary given our need to understand how structural inequities and discrimination produce health disparities（差异）between groups.” Yudell said.51. Du Bois was opposed to the use of race as ________.A）a basis for explaining human genetic diversityB）an aid to understanding different populationsC）an explanation for social and cultural differencesD）a term to describe individual human characteristics52. The study by Svante Pääbo served as an example to show ________.A）modern genetics research is likely to fuel racial conflictsB）race is a poorly defined marker of human genetic diversityC）race as a biological term can explain human genetic diversityD）genetics research should consider social and cultural variables53. The example of the disease cystic fibrosis underdiagnosed in people of African ancestry demonstrates that _____.A）it is absolutely necessary to put race aside in making diagnosisB）it is important to include social variables in genetics researchC）racial categories for genetic diversity could lead to wrong clinical predictionsD）discrimination against black people may cause negligence in clinical treatment54. What is Yudell’s sugges tion to scientists?A）They be more precise with the language they use.B）They refrain from using politically sensitive terms.C）They throw out irrelevant concepts in their research.D）They examine all possible variables in their research.55. What c an be inferred from Yudell’s remark in the last paragraph?A）Clinging to racism prolongs inequity and discrimination.B）Physiological disparities are quite striking among races.C）Doing away with racial discrimination is challenging.D）Racial terms are still useful in certain fields of study.Part VI Translation （30 minutes）Directions: For this part, you are allowed 30 minutes to translate a passage from Chinese into English. You should write your answer on Answer Sheet 2.随着中国经济的蓬勃发展，学汉语的人数迅速增加，使汉语成了世界上人们最爱学的语言之一。

Section BDirections:Read the following passages. Each passage is followed by several questions or unfinished statements. For each of them there are four choices marked A, B, C and D. Choose the one that fits best according to the information given in the passage you have just read.(A)The person who set the course of my life was a school teacher named Marjorie Hurd. When I was stepped off a ship in New York Harbor in 1949, I was a nine-year-old war refugee, who had lost his mother and was coming to live with the father he did not know. My mother, Eleni Gatzoyiannis, had been imprisoned and shot for sending my sisters and me to freedom.I was thirteen years old when I entered Chandler Junior High. Shortly after I arrived, I was told to select a hobby to pursue during “club hours.” The idea of hobbies and clubs made no sense to my immigrant ears, but I decided to follow the prettiest girl in my class. She led me into the presence of Miss Hurd, the school newspaper adviser and English teacher.A tough woman with salt-and-pepper hair and determined eyes, Miss Hurd had no patience with lazy bones. She drilled us in grammar, assigned stories for us to read and discuss, and eventually taught us how to put out a newspaper. Her introduction to the literary wealth of Greece gave me a new perspective on my war-torn homeland, making me proud of my origins. Her efforts inspired me to understand the logic and structure of the English language. Owing to her inspiration, during my next twenty-five years, I became a journalist by profession.Miss Hurd retired at the age of 62. By then, she had taught for a total of 41 years. Even after her retirement, she continually made a project of unwilling students in whom she spied a spark of potential. The students were mainly from the most troubled homes, yet she alternately bullied and charmed them with her own special brand of tough love, until the spark caught fire.Miss Hurd was the one who directed my grief and pain into writing. But for Miss Hurd, I wouldn’t have become a re porter. She was the catalyst that sent me into journalism and indirectly caused all the good things that came after.66. What does the underlined sentence in Paragraph Two most probably mean?A. Hobbies and clubs did not interest the author.B. The author turned a deaf ear to joining clubs.C. Hobbies and clubs were inaccessible to immigrants like the author.D. The author had no idea what hobbies and clubs were all about.67. Which of the following caused the author to think of his homeland differently?A. Stepping on the American soil for the first time.B. Her mother’s miserable death.C. Being exposed to Greek literary works.D. Following the prettiest girl in his class.68. It can be inferred from Paragraph Four that ___________.A. Miss Hurd’s contribution was recognized across the nation.B. Students from troubled homes preferred Miss Hurd’s teaching style.C. The students Miss Hurd taught were all finally fired.D. Miss Hurd employed a unique way to handle these students.69. The passage is mainly concerned with ___________.A. how the author became a journalist.B. the importance of inspiration in one’s life.C. the teacher who shaped the author’s life.D. factors contributing to a successful career.(B)About PISAThe Program for International Student Assessment(PISA) is a triennial international survey which aims to evaluate education systems worldwide by testing the skills and knowledge of 15-year-old students. To date, students representing more than 70 economies have participated in the assessment. What makes PISA differentPISA is unique because it develops tests which are not directly linked to the school curriculum. The tests are designed to assess to what extent students at the end of compulsory education, can apply their knowledge to real-life situations and be equipped for full participation in society. The information collected through background questionnaires also provides context which can help analysts interpret the results.What the assessment involvesSince the year 2000, every three years, fifteen-year-old students from randomly selected schools worldwide take tests in the key subjects: reading, mathematics and science, with a focus on one subject in each year of assessment. The students take a test that lasts 2 hours. The tests are a mixture of open-ended and multiple-choice questions that are organized in groups based on a passage setting out a real-life situation. A total of about 390 minutes of test items are covered. Students take different combinations of different tests. Additional PISA initiativesPISA-based Test for Schools(PTS)As interest in PISA has grown, school and local educators have been wanting to know how their individual schools compare with students and schools in education systems worldwide. To address this need, the OECD(The Organization for Economic Co-operation and Development) has developed the PISA-based test for schools. It is currently available in the United States and the OECD is in discussions with governments to make the test available in other countries such as England and Spain.70. PISA is different from other programmes because __________.A. its test is closely related to the school curriculum.B. its test aims to assess whether students can solve real-life problems.C. its test can equip students for full participation in school.D. test scores directly determine the analysis of the test.71. Which of the following statements is true according to the passage?A. Test-takers are carefully selected.B. Test-takers answer the same questions.C. Test-takers are tested on three key subjects.D. Test-takers spend about 390 minutes on the test.72. What can we infer from the last paragraph?A. Students of all ages will be able to take PTS in the future.B. More countries are likely to have PTS in the future.C. School and local educators show little interest in PISA at present.D. PISA provides evaluation of education system within a certain country.73. Where can we most probably find the passage?A. On the InternetB. In a newspaperC. In a magazineD. In an advertisement(C)YANG YUANQING, Lenovo’s boss, hardly spoke a word of English until he was about 40: he grew up in rural poverty and read engineering at u niversity. But when Lenovo bought IBM’s personal-computer division in 2005 he decided to immerse himself in English: he moved his family to North Carolina, hired a language tutor and -- the ultimate sacrifice -- spent hours watching cable-TV news.Lenovo is one of a growing number of multinationals from the non-Anglophone world that have made English their official language. The fashion began in places with small populations but global ambitions such as Singapore and Switzerland.Corporate English is now invading more difficult territory, such as Japan. Rakuten, a cross between Amazon and eBay, and Fast Retailing, which operates the Uniqlo fashion chain, were among the first to switch. Now they are being joined by old-economy companies such as Honda, a carmaker, and Bridgestone, a tyremaker. Chinese firms are proving harder to handle/crack: they have a huge internal market and are struggling to enroll/recruit competent managers of any description, let alone English-speakers. But some are following Lenovo’s l ead. Huawei has introduced English as a second language and encourages high-flyers(ambitious employees) to become fluent.There are some obvious reasons why multinational companies want a lingua franca(共同语). Adopting English makes it easier to recruit global stars (including board members), reach global markets and assemble global production teams. Such steps are especially important to companies in Japan, where the population is shrinking.Tsedal Neel ey of Harvard Business School says that “Englishnisation” can stir up a hornet’s nest of emotions. Ms. Neeley argues that companies must think carefully about implementing a policy that touches on so many emotions. Senior managers should explain to employees why switching to English is so important, provide them with classes and conversation groups, and offer them incentives(刺激) to improve their fluency, such as foreign postings. Those who are already proficient in English should speak more slowly and try not to dominate conversations. And managers must act as referees and enforcers, resolving conflicts and discouraging staff from returning to their native tongues.Intergovernmental bodies like the European Union are obliged to pretend that there is no predominant global tongue. But businesses worldwide are facing up to the reality that English is the language on which the sun never sets.74. Lenovo’s boss made all the efforts to familiarize himself with English except __________.A. hiring a language tutorB. resettling in an English-speakingenvironmentC. expanding the business overseasD. exposing himself to English Cable-TV news.75. What can we infer from the passage?A. Most Chinese firms would like to introduce corporate English.B. Chinese firms are in great need of English majors as their managers.C. Huawei followed Lenovo as the second largest multinational in China.D. Adopting corporate English is more difficult in places with a large population.76. Which of the following is true according to the passage?A. The decrease in population pushes the Japanese to learn English well.B. Neither the governmental bodies nor businesses will regard English as a global tongue.C. Companies should handle employees’ emotions carefully during the switch.D. Those good at English should be encouraged to speak more in the company.77. Which of the following might be the best title of the passage?A. English-Global Tongue in Business.B. English-Chinese Business Leaders’ NewFashion.C. English-The Best Tool in Communication.D. English-Dominating Factor ofSuccessful Business.Section C Directions: Read the passage carefully. Then answer the questions or complete the statements in the fewest possible words.Now many people strive to be a follower of the LOHAS movement. LOHAS means “lifestyles of health and sustainability.” This term was coined in 2000 by two American scholars.Lohasians believe in leading a healthy lifestyle that is actively involved in preserving the earth’s environment and resources. According to Lohasians, respect for one’ own mental and physical health should exi st in parallel with care for the earth’s ecology. They believe their actions, in this way, can have a positive effect on our global environment, and might be able to minimize the negative effects of people’s mindless and selfish consumption.Take organic foods for example. Lohasians prefer them, not only because they are chemical-free and good for the human body, but also because they are cultivated using natural fertilizers, which do not harm the soil. Even more Lohasians turn to locally grown produce, the transportation of which consumes far less than that of imported goods. As global warming has become a universal concern, Lohasians are anxious to find ways to cut down on energy consumption.Indeed, Lohasians are always considering the long-term impact of their behavior on the planet. As more consumers are adopting LOHAS values, this growing trend has dawned on the corporate world and they begin to practice responsible capitalism, which means providing goods and services using environmentally friendly and economically sustainable business practices. For instance, Coca-Cola’s efforts in the area of sustainable packaging focus mainly on “using and reduce its impact on the environment. As a result, the company saved 89,000 metric tons of glass in 2007 alone, and, therefore, reduced carbon dioxide emissions to a level equivalent to that of the planting of more than 13,000 acres of trees.Clearly, LOHAS values have become a significant trend in the world today. Individual or corporate “cultural creative” are prom oting these values by challenging old traditions and habits, and building new lifestyles. Although whether these practices will bring immediate confident thatthese practices will bring immediate benefits to the environment and the health of people today remains unknown, Lohasians are confident that these practices will benefit their children and future generations. All individuals should evolve into Lohasians and take action to save the planet, before it is too late.(Note:Answer the questions or complete the statements in NO MORE THAN TWELVE WORDS. )78. Lohasians are convinced that through their responsible actions, ________________ might be reduced to a minimum.79. Why is locally grown produce favoured by Lohasians?80. Consumers’ growing tr end of LOHAS values has inspired companies to _____________________.81. In terms of their practices, Lohasians are not sure of _____________________________________.第 II 卷（共 47 分）I. TranslationDirections:Translate the following sentences into English, using the words given in the brackets.1. 当地村民的善良感动了我们。

管理会计参考文献英文References for Management Accounting.1. Brimson, J. A., & Antos, D. L. (2015). Managementand cost accounting (14th ed.). McGraw-Hill Education.This textbook provides a comprehensive overview of management accounting principles and practices. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, and performance evaluation. The authors present a clear and concise explanation of these concepts, making it an ideal reference for students and practitioners alike.2. Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (16th ed.). Pearson Education.This book is another excellent resource for understanding the fundamentals of management accounting. Itfocuses on the application of cost accounting techniques in decision-making, planning, and control. The authors present real-world examples and cases to illustrate the practical relevance of these concepts.3. Kaplan, R. S., & Norton, D. P. (2017). The balanced scorecard: Translating strategy into action (4th ed.). Harvard Business Review Press.This book introduces the balanced scorecard framework, which is a strategic planning and management system that helps organizations align their activities with their strategic goals. It provides a comprehensive guide to implementing the balanced scorecard approach, including step-by-step instructions and real-world examples.4. Johnson, H. T., & Kaplan, R. S. (2017). Relevance lost: The rise and fall of management accounting. Harvard Business Review Press.This book critically examines the current state of management accounting and its relevance in today's businessenvironment. The authors argue that traditional management accounting practices are outdated and no longer sufficient to support strategic decision-making. They propose a new approach to management accounting that is more focused on providing relevant and actionable information to decision-makers.5. Drury, C. (2018). Management and cost accounting (11th ed.). Cengage Learning.This textbook is designed to introduce students to the principles and practices of management accounting. It covers a range of topics, including cost classification, budgeting, standard costing, and performance evaluation. The author presents a clear and accessible writing style that makes the material easy to understand.6. Atkinson, A. A., Banker, R. D., Potter, G., & Srivastava, A. (2018). Management accounting (16th ed.). Prentice Hall.This book offers a comprehensive overview of managementaccounting theory and practice. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, and decision-making. The authors provide a balance of theoretical concepts and practical applications, making it a useful resource for both students and practitioners.7. Horvath, M. A. (2019). Cost management: A strategic emphasis (6th ed.). Pearson Education.This textbook focuses on the strategic aspects of cost management in organizations. It explores the role of cost management in supporting strategic decision-making, planning, and control. The author presents a range of cost management techniques and tools, including activity-based costing, target costing, and life cycle costing.8. Brownell, P. (2020). Strategic management accounting: An integrated approach. McGraw-Hill Education.This book takes a strategic approach to management accounting, emphasizing its role in supportingorganizational strategy and competitive advantage. It covers a range of topics, including strategic costing, budgeting, performance evaluation, and decision-making. The author provides a comprehensive framework for integrating management accounting into the strategic planning and management process.These references provide a diverse range of perspectives on management accounting, covering both theoretical concepts and practical applications. They are suitable for use in academic settings as well as for professionals seeking to enhance their knowledge and skills in this field.。

The company I choose is haier，Inc. The reason why I'd like to choose the company not only I like the home products but also the world's successful consumer goods companies. I want to know how it can be so successful.Introduction to the Haier GroupHaier is the leading brand of white goods globally and the most valuable brand in China.With its 29 manufacturing plants, 8 comprehensive R&D centers, 19 overseas trading companies across the world and more than 60,000 global employees, Haier has involved into a giant multinational corporation.Guided by the famous brand strategy determined by CEO Zhang Ruimin, Haier has adopted several strategies during different stages, namely Brand Strategy, Diversification Strategy and Internationalization Strategy. At the end of 2005, Haier came to its 4th strategic stage of global brand building.Thanks to 25 years of consistent efforts, its reputation throughout the world has been heightened significantly.In 2009, the brand value of Haier amounted to RMB 80.3 billion. Since 2002, Haier has topped the Most Valuable Brand list for seven consecutiveyears.Nineteen products of Haier, including refrigerator, air conditioner, washing machine, television, water heater, computer, mobile phone and home appliances integration, have been awarded as Chinese Famous Brand products. Haier refrigerator and washing machine are among the first group of Chinese World Famous Brand products awarded by the General Administration of Quality Supervision, Inspection and Quarantine of the P.R.C.In March 2008, Haier was selected as one of the "China's Top 10 Global Brands" by Financial Times for the second time.In June 2008, Haier ranked 13th and 1st among Chinese companies on the list of the world's "600 Most Reputable Companies", released by Forbes.In July 2008, Haier ranked first in terms of overall leadership among Chinese mainland companies in the Wall Street Journal Asia's annual surveyof "Asia's 200 Most Admired Companies" for the fifth time.Haier has become an international brand, and its prestige is rising fast with its expansion into the international market.According to the latest data released by Euromonitor, with a market share up to 5.1 percent, Haier ranks first among the brands of white goods all over the world in term of market share and it was the first time for a Chinese company to be the number one brand in white goods industry. At the same time, the market share of Haier refrigerator and washing machine is 10.4 percent and 8.4 percent respectively, both ranking first in the industry. Moreover, Haier leads the world in intelligent home appliances integration, network household appliances, digitization, large scale integrated circuit and new materials."Innovation driven" Haier has been committed to providing effective solutions to global consumers and achieving a win-win outcome with them.Up to the end of 2009, Haier had applied for 9738 patents, 2799 of which were invention patents, ranking first among Chinese appliance enterprises. Just in 2009, Haier applied for 943 patents, 538 invention patents included, which means two invention patents were applied for each business day on average. On the base of its independent intellectual property, Haier has participated in the setting of 23 international standards, and 7 patents of them involving powder-free wash technology and technology of anti-electric wall have been issued and implemented, which indicates independent innovation of Haier has won international recognition in standards field. Haier has leaded or taken part in the preparing and revising of a total of 232 national standards, 188 of which have been issued and 10 awarded the China Standards Innovation & Contribution Award; more over, Haier has participated in the preparing of 447 industry standards and other standards.Haier is the appliance company most involved in raising international, national and industry standards.Haier is the only Chinese enterprise to be a member of management decision-making team of International Electro-technical Commission (IEC) and was selected to be the first "Practice base for standard innovation" globally by IEC in June, 2009.In innovation practice, Haier's exploration and implementation of Overall Every Control and Clear management mode characterized by completing the work of today to harvest today's success, market chain management and individual-order combination development pattern has attracted high attention from international management field. Up to now, commercial colleges of Harvard University, University of South California, International Institute for Management Development (IMD), European Business College and Kobe University have conducted case studies on above mentioned aspects. Nearly 30 management cases of Haier have been included into their case libraries by 12 universities in the world, with case of "Haier culture to activate the fish in shock" included into case library of commercial college of Harvard University and "market chain" management case included into EU case library.Entering into the fifth-year in implementing its global brand building strategy, Haier, in 2010, will continue to promote its enterprise spirit of "creating resources and winning global reputation" and work style of "individual-order combination, quick decision-making", and to further promote information process recreation. As an independent operation entity of individual-order combination, Haier will strive to build a system to meet the dynamic needs of the user through business model innovation of " Just-in-time model with zero inventory" based on the combination of virtual and actual network and consistently conduct innovations for the benefits of users to create a world famous brand owned by Chinese.The products of the companyAir conditionerMicrowave ovenFront load washerTop load washerCommercial air conditionerDish washerRefrigeratorTvComputerMobileFreezerDVD playerWater heaterSolar water heaterThe advertisement of the companyHaier believes that the essence of globalization is localization. For Haier, this means a "Three-in-One" operational framework: complete localization of design, manufacture, and marketing. Haier aims to use local financing and employees to become a part of the local community while creating a global brand.As of this year, Haier as established 61 trading companies (19 outside of China), 8 design centers (5 outside of China), 29 manufacturing facilities (24 outside of China) and 16 industrial parks (4 outside of China). In addition, the company maintains 58,800 sales outlets in over 160 countries. Haier is achieving its goal of building a global brand using the "Three-in-One" localization strategy.Haier employs more than 50,000 people around the world, and has created 10,000 jobs outside of the PRC.。

哈佛分析框架与企业财务分析外文文献翻译This article explores the Harvard analysis framework and its n in corporate financial analysis。

The Harvard analysis framework is a strategic management tool that helps businesses analyze their internal and external environments to identify opportunities and threats。

When applied to financial analysis。

the framework can help businesses identify financial strengths and weaknesses and develop strategies to improve their financial performance。

This article provides an overview of the Harvard analysis framework and its key components。

and discusses its n in corporate financial analysis.nIn today's competitive business environment。

it is essential for businesses to have a thorough understanding of their internal and external environments。

This understanding can help businesses identify opportunities and threats。