材料4：corporate cases

国际商法英文案例与练习答案英文案例与练习答案第一章导论一、M ajor Differences between Common and Statute Law1、Official codified text官方汇编成法典的文本2、official codified text官方汇编成法典的文本3、actual cases现行案例4、somewhat insulated from political pressures多少与政治压力隔绝二、Major Differences between Law and Equity1、Rules of law法治，法律规则2、tempered by discretion自行裁决调节的3、court of conscience（凭良心判案的法院）4、contempt proceedings藐视法院程序三、Major Differences between Civil and Criminal Law1、offences违法行为2、Preponderance of the Evidence证据为重（占优势3、Beyond a reasonable doubt无可置疑原则四、The Federal and State Court System1、General Trial Courts普通案件审判法院2、Limited Jurisdiction有限管辖权第二章商事组织法New words and expressions of Jayal Motors Balance Sheet(1)sources of funds资金来源(2)share capital股份资本，股本(3)authorized capital授权资本(4)5，400 ordinary shares of 100 utiles（虚拟货币单位），5400股普通股，每股为面额100 utile(5)600 10% debentures of 100 utiles ，600股公司债，面额为100 utile，年利率为10%(6)issued and fully paid（in）发行和全部实缴资本 (7)revenue reserves收入（营业）盈余（存储）(8)add net profit（加上）净利润 (9)less drawings（减去）提款 (10)retained profit留存利润(11)long-term liability长期负债(12)current liability流动负债(13)creditor债权人（欠别人的款）(14)employment of funds资金利用 (15)fixed assets固定资产(16)motor vehicles机动车辆(17)current assets流动资产 (18)stock库存 (19)debtors债务人（别人欠的款）(20)bank money银行存款 (21)cash in hand持有现金 (22)cost 价值(23)accumulated depreciation累积折旧(24)net book value 帐面净值Answer the questions about Jayal Motors’balance sheet。

Test4Part one四个专家分别对一个度假公司的发展给出了自己的意见。

怎么锁定目标客户，怎么定价，怎么打折，都是一门学问。

题目信息稍微有些隐晦。

话说这个BEC阅读的第一部分，普遍难度不是很大，可个别题目一旦含蓄起来，也是很难在文章中找到答案的影子的。

第一题，通过将同样的假日出售给不同收入层次的客户是有风险的。

这题的答案够隐晦的，而且不是特别的对应。

答案是B段开头的一段话。

说该不该将多余的假期打折，是一个有争议的点。

这样会导致一些注重预算的人被放在了SunTours’的一些更富裕的客户旁边，从而将品牌给毁了。

注重预算的（budget-conscious）和更富裕的（more affluent customers）是两种不同的收入人群，也就是different income brackets，damaging the brand，毁坏了品牌，言下之意，这么做是有风险的，即runs a risk。

第二题，说值得提供打折假期来增加预定的数量。

答案是A段的这么一句：Towards the end of the season, reducing the cost of holidays would attract last-minute customers, thus avoiding any possible loss on unfilled accommodation and flights。

减少假日的开销可以吸引最后的客户，从而避免空余的住宿和飞行带来的损失。

Unfilled accommodation，没有被预定的住宿，对应于题目中的booking。

第三题，如果想要增加回头客，SunTours需要反思它的市场策略。

答案在D段，需要提炼：the company should consider that brochure mailings。

They encourage summer tourists to take another break and can even be used to send a thank-you letter to returning customers.先说公司应该考虑邮寄宣传册，接着说他们可以鼓励暑假的游客去休另一个假期甚至可以用来给回头客发送感谢信。

大学四级模拟410Part Ⅰ WritingDirections:For this part, you are allowed 30 minutes to write a short essay "An Outing". You should write at least 120 words following the outline given below.1、你们班级组织了一次春游活动，请根据以下要求就这次春游活动的情况作一简要的描述：1．此次春游活动你们班级作了哪些准备工作；2．这次春游的行程及活动情况介绍；3．这次春游活动给你带来了什么收获。

An OutingPart Ⅱ Reading Comprehension (Skimming and Scanning) Directions:In this part, you will have 15 minutes to go over the passage quickly and answer the questions on Answer Sheet 1.For questions 1 ～ 7, markY (for YES) if the statement agrees with the information given in the passage;N (for NO) if the statement contradicts the information given in the passage;NG (for NOT GIVEN) if the information is not given in the passage.For questions 8 ～ 10, complete the sentences with the information given in the passage.The Name GameEach year, business executives around the world struggleto find original and catchy names for their companies and their companies' products, According to business experts, these decisions are among the most important decisions that firms ever make. A name is the first point of contact that a company has with the world, and it can be an effective marketing tool. And respected names have value. When a company is sold, there is often a fee for transferring the company name to the new owners. The rights to the names Indian Motorcycles and Pan Am Airlines were sold years after those companies went bankrupt. Names are so important that some companies hire special naming firms that develop a list of names, test them at focus groups, screen them to be sure they are available, and then trademark the final selections. But how do firms decide on names?Ways of playing the name gameSome companies cheese straightforward names. These may include the name or names of the founders (Proctor & Gamble, Hewlett Packard), the place where they first did business (Minnesota Mining and Manufacturing, Mutual of New York), or their primary products (General Electric, General Motors). To make a straightforward name memorable, though, is a challenge.Some companies are mainly identified by initials.International Business Machines is almost universally called IBM, American Telephone and Telegraph has become AT&T, and Kentucky Fried Chicken has consciously chosen to be known as KFC. In some cases, though, it is not exactly clear what the initials stand for. The computer company NBI's initials stand for "Nothing But Initials." Or take the case of IKEA, the Swedish design firm: The initials IK come from the name of the founder, Ingvar Komrat. The E comes from the name of his family farm,Elmtaryd, and the A comes from the nearby town of Agunnaryd. Some firms create names by a process called "morpheme (词素)construction," first shortening and then fusing parts of the company's full names. For example, United Information Systems is generally referred to as Unisys and Federal Express as FedEx. FedEx saved money with its new name too: the shorter name cost $1,000 less to paint on each of the company's 10,000 trucks. Some companies use unusual spellings of common names: Cingular for Singular, Citibank for City Bank, and Sunkist for Sun Kissed.Some companies choose names that are inspired by other company names. According to the founder of the Carnation evaporated-milk company, the name for his product was suggested, strangely enough, by a brand of cigars known as Carnations. Steve Jobs, founder of Apple Computers, was a Beatles fan, and he named his company after Apple Records, the label founded by the Beatles. This "borrowing" is perfectly legal as long as the two companies are not in the same line of business. (Reportedly, Steve Jobs had to sign an agreement not to produce records.) However, in some cases, company lawyers have said that use of their name, or even part of their name, results in "dilution" of the strength of that name, and they have sued other companies to prevent this. Toys-R-Us, for example, has tried to protect the "R-Us" portion of their name even when it has been applied to completely different products, such as cheese or flowers or guns, and McDonald's has tried to prevent companies from using the "Mc" prefix that has been used for many of their products.Some firms have chosen names that have nothing to do with their business. Apple is not in the fruit business; it makescomputers. Red pepper does not sell spices; it sells software. Domino's has nothing to do with games; it makes pizza. A number of companies have chosen off-the-wall or playful names for their products. There are those naming experts who warn against this, saying that consumers will not take these seriously, and in the case of Boo. com, they may have been fight: This women's fashion company went bankrupt in no time. However, Monster. com, Google, and yahoo have succeeded despite — or maybe because of—their unusual names.Some corporations have turned to other languages for names.A company or product name may come from Latin (Amphion multimedia, Oreo cookies), Spanish (EI Pollo Loco fast food restaurants, Fuego technology), Danish (Haagen-Dazs ice cream), or Hawaiian (Akamai internet technology). Other companies borrow from mythology: Nike shoes, Ajax cleanser, and Midas mufflers (围巾)are all named after figures in classical myths.Some names are totally invented. One advantage for a corporation in making up a name is that this name is then the unambiguous(独有的)property of the company, and it is easy to trademark. Some of these coined names, while not real words, are suggestive of actual words. For example, Nyquil, a brand of cough medicine meant to be taken at night, suggests the words night and tranquil. Aleve, a pain medicine, is reminiscent of the word relieve, and Acura is similar to the word accurate. Other coined names are completely meaningless: Exxon, Kodak, Xerox, and SONY are examples of successful names of this type. Not all coined names are well liked. The famed entrepreneur Donald Tramp once said that the corporate name Allegis sounded like "a world class disease." That's because the names of somany diseases — arthritis(关节炎), encephalitis(脑炎) — end in-is.Tips on naming Mix-upsChoosing good names becomes more difficult when a firm markets internationally. Today, through the Internet, even small businesses often do business in several countries. Sometimes the leap from one language to another can be positive; the Chinese pictogram for the sounds of the name Coca-Cola contains the words for "delicious" and "leisure." More often, though, a problem occurs. The classic example of an international naming gaffe(失策)is that of the General Motors car called the Nova. Named for an exploding star, the Nova was a reliable ear, but its sales were never brisk in Spanish-speaking countries. This was supposedly because Nova could be read as no va in Spanish, meaning "It does not go." In German, the word mist means dirt or manure, so Country Mist makeup and the nasal(鼻子的)spray Primatene Mist had to be renamed for the German market. A food company literally made a big mistake when it named a burrito (面卷饼) Burrada. (Burrada means "big mistake" in Spanish. ) Bran Buds, a type of breakfast cereal, sounds like "burnt farmers" in Swedish, and the word Dainty, the name of a type of soap, sounds like the word for "aloof" in Finnish and like the word for "stupid" in Farsi. Firms and products from English-speaking countries are not the only ones with problematic names: Bimbo(外表美丽但智慧贫乏的女子) bread from Spain, Zit (小脓包)soft drinks from Greece, Creap(讨厌的人)coffee creamer from Japan, Swine(猪)chocolates from China, and Pocari Sweat sports drink from Japan may do well in their regional markets, but would probably not be verysuccessful in English-speaking countries. The name of the Japanese computer maker Toshiba sounds like "tou-chu-ba" to speakers of Mandarin Chinese. This phrase means "Let's steal it.”The lessons from naming mix-ups is that global marketers mast do their homework. They must make sure that the names they choose are easy to pronounce and that they do not have any negative linguistic or cultural meanings in the target language. For large international businesses — in fact, for any company of any size —playing the name game is a serious business.2、Indian Motorcycles and Pan Am Airlines went bankrupt because they changed their company names.3、Focus groups play the most decisive role in naming a company.4、Kentucky Fried Chicken has tried to prevent other companies from using the initials KFC.5、If one company makes an automobile called The Chancellor, another company might legally make a stereo speaker called The Chancellor.6、Despite its unusual names, Boo. com has been quite successful in the field of women's fashion.7、Donald Trump disliked the name Allegis because it reminded him of the name of a disease.8、The Chinese pictogram for the brand Coca-Cola has negative associations.9、It becomes increasingly difficult for companies to name themselves if ______.10、The Nova car didn't sell well in Spanish-speaking countries because Nova could be read as no va meaning "______" in Spanish.11、In naming mix-ups, the global marketers must make sure that in the target language the names they choose are easy to pronounce and ______ are avoided.Part Ⅲ Listening ComprehensionSection ADirections: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, a question will be asked about what was said. Both the conversation and the question will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices markedA.,B.,C. andD., and decide which is the best answer. Then mark the corresponding letter on Answer Sheet 2 with a single line through the centre.Questions 11 to 18 are based on the conversation you have just heard.12、A. The man thinks the children should have a play room.B. The woman hasn't made up her mind.C. The man objects to the expense.D. The woman wants to compromise.13、A. He can talk without preparing. B. He can speak standing up.C. He likes to talk without thinking.D. He talks with his toes.14、A. At 10, 00. B. At 9:00. C. At9:15. D. At 9:30.15、A. His father is sick. B. He doesn't like school.C. He causes a lot of trouble.D. He's a poor student.16、A. The weather. B. About the hotel.C. The price of the plane fare.D. The cooking facilities.17、A. Watching a movie. B. In line at a museum.C. in line outside a movie house.D. In the subway.18、A. Because the planes turn sharply. B. Because it is 22 miles.C. Because there are no signs.D. Because of driving conditions.19、A. Building an office complex. B. Buildinga clubhouse.C. Building a private residence.D. Building an apartment house.Questions 19 to 22 are based on the conversation you have just heard.20、A. Because his father has suddenly had a heart attack.B. Because his wife has been behaving strangely.C. Bemuse his mother is still unhappy about his father's death.D. Because his daughter is all alone in a very big apartment by the sea.21、A. They moved in a cottage by the sea. B. They lived in a cottage by the river.C. They went to see their friends abroad.D. They gotannoyed with each other.22、A. Only two years after his retirement. B. Only three years after his retirement.C. Only one year after his retirement.D. Only four years after his retirement.23、A. The cottage is too big for her. B. She is not rich enough to pay all the bills.C. She gets annoyed with David.D. No family is near her.Questions 23 to 25 are based on the conversation you have just heard.24、A. When she was working in a department store.B. When she was working for a painting house.C. When she was working in a taxi company.D. When she was working as an actress in Hollywood.25、A. Because she couldn't stand the paint and therefore couldn't do the job any more.B. Because she got up late and therefore wasn't in time for work.C. Because she was not strong enough to do physical work.D. Because she felt bored and didn't show due enthusiasm.26、A. She made good tips.B. She was fined because she drove desperately.C. She hit a pole and was fired again.D. Her passenger was badly hurt in an accident. Section BDirections: In this section, you will hear 3 short passages. At the end of each passage you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices markedA.,B.,C. andD.. Then mark the corresponding letter on Answer Sheet 2 with a single line through the center.Passage OneQuestions 26 to 28 are based on the passage you have just heard.27、A. Food processing. B. Environmental protection.C. Shopping habits.D.Over-packaging problems.28、A. They help people save time on housework. B. They go into the garbage heap.C. They are harmful to the environment.D. They make products more expensive.29、A. Take their bags to the grocery store. B. Buy things that are over-packaged.C. Not buy cloth towels.D. Not throw away their cloth towel.Passage TwoQuestions 29 to 32 are based on the passage you have just heard.30、A. One needs to be careful with his goals. B. Sleepwalkers lack goals for success.C. Success is impossible without a goal.D. One'sgoal in life is difficult to find.31、A. Acquiring a true sense of responsibility. B. Focusing on the desire to fulfill.C. Getting ready for the worst.D. Imagining objects to obtain and process.32、A. Because he was thought to be aware of countless plane crashes.B. Because he was believed to have liked bus-reading.C. Because he was thought to be nervous about flying.D. Because he was believed not to be able to pilot a plane.33、A. It is essential to be positive about one's goal.B. It is important to score goals in life.C. It is essential to try to be a good loser.D. It is not important to keep one's goal in mind.Passage ThreeQuestions 33 to 35 are based on the passage you have just heard,34、A. Gold was discovered.B. The Transcontinental Railroad was completed.C. The Golden Gate Bridge was constructed.D. Telegraph communications were established with the East.35、A. Two million. B. Three million.C. Five million.D. Six million.36、A. Nineteen million dollars. B.Thirty-two million dollars.C. Thirty-seven million dollars.D.Forty-two million dollars.Section CDirections: In this section, you will hear a passage three times. When the passage is read for the first time, you should listen carefully for its general idea. Then listen to the passage again. When the passage is read for the second time, you are required to fill in the blanks numbered from 36 to 43 with the exact words you have just heard. For blanks numbered 44 to 46 you are required to fill in missing information. For these blanks, you can either use the exact words you have just heard or write down the main points in pour own words. Finally, when the passage is read for the third time, you should check what you have written.George Daniels lives in London. He is a watchmaker. His work continues the 37 of the English watchmakers of the 18th and 19th 38 . Today that practice is almost dead. Daniels is the only man in the world who 39 his own watches, makes all the parts himself, and then puts them together.A Daniels watch is the 40 of his hands alone. One of his watches, which is now in an American 41 , took 3,500 hours to 42 . He usually makes one watch a year. Each one is written "Daniels, London", and costs about $10,000. Of course, they are not 43 watches-they are very beautiful and will last at least three centuries.George Daniels has always been 44 by clocks and watches. When he was five, he used to take his father's clock to pieces, and put it back together again. 45 . After he had left the army, he became a professional watch- repairer. 46 .He is now internationally famous and many people would like him to make watches for them. Must of them will bedisappointed. He chooses his customers very carefully indeed. " 47 " he says,"47 "Part Ⅳ Reading Comprehension (Reading in Depth)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 carefully before making your choices. Each choice in the bank is identified by a letter. Please mark the corresponding letter for each item on Answer Sheet 2 with a single line through the center. You may not use any of the words in the bank more than onceNew thinking about the newborn's brain, feelings and behavior are changing the way we look at parenting. Bookstore shelves are 48 with titles purporting (声称) to help you make your baby smarter, happier, healthier, stronger,better-behaved and everything else you can imagine in what I call a shopping-cart approach to infant development. But experts are now beginning to look more broadly, in an integrated 49 , at the first few months of a baby's life. And so should you.Psychological theorists are moving away from focusing on single areas such as 50 development, genetic inheritance, cognitive(认知的) skills or emotional 51 , which give at best a limited view of how babies develop. Instead, they are attempting to synthesize(合成) and 52 all the separate pieces of the infant-development puzzle. The results so far have been enlightening (启迪意义的), and are beginning to suggestnew ways of parenting.The most important of the emerging findings is that the key to stimulating emotional and 53 growth in your child is your own behavior-what you do, what you don't do, how you scold, how you reward and how you show affection. If the baby's brain is the hardware, then you, the parents, provide the software. When you understand the hardware (your baby's brain), you will be better able to design the software (your own behavior) to 54 baby's well-being.The first two years of life are critical inthis 55 because that's when your baby is building the mental foundation that will dictate his or her behavior through adulthood. In the first year alone, your baby's brain grows from about 400g to a stupendous (惊人的，巨大的) 1000g. While this growth and development is in part predetermined by genetic force, exactly how the brain grows is dependent upon emotional 56 , and that involves you. "The human cerebral cortex (脑皮层) adds about 70% of its final DNA content after birth," reports Allan N. Schore, Ph. D., assistant clinical professor of psychiatry and bio-behavioral sciences at UCLA Medical School, "and this expanding brain is 57 influenced by early environmental enrichment and social experiences. "A. identified I) characteristicB. intellectual J) physicalC. specifically K) crucialD. crammed L) attachmentE. directly M) fashionF. promote N) interactionG. decrease O) integrateH) regardSection BDirections: 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 markedA.,B.,C. andD.. You should decide on the best choice and mark the corresponding letter on Answer Sheet 2 with a single line through the center.Passage OneThree centuries ago the French mathematician Rene Descartes predicted that it would never be possible to make a machine that thinks as humans do. In 1950, the British mathematician and computer pioneer Alan Turing declared that one day there would be a machine that could copy human intelligence in every way and prove it by passing a specialized test. In this test, a computer and a human hidden from view would be asked random same questions. If the computer were successful, the questioner would be unable to differ the machine from the person by the answers.Inspired by Turing's theory, the first conference on AI(人工智能) was held at Dartmouth College in New Hampshire in 1956. Soon afterwards an AI laboratory was started at Massachusetts Institute of Technology by John McCarthy and Marvin Minsky, two of the nation's leading Al supporters. McCarthy also invented the Al computer language, Lisps but by the early 1990s AI itself had not been achieved. However, logic programs called expert systems allow computers to "make decisions" by interpreting data and selecting from among alternatives. Technicians can run programs used in complex medical diagnosis, language translation, mineral exploration, and even computer design.Machinery can do better than humans physically. So can computers do mental functions in limited areas—notably in the speed of mathematical calculations. For example, the fastest computers developed are able to perform roughly 10 billion calculations per second. But making more powerful computers will probably not be the way to create a machine capable of passing the Turing test. Computer programs operate according to set procedures, or logic steps, called algorithms(运算法则). In addition, most computers do serial processing; operations of recognition and computation are performed one at a time. The brain works in a manner called parallel processing, performing operations at the same time. To achieve simulated parallel processing, some super-computers have been made with multiple processors to follow several algorithms at the same time.Critics of the approach insist that solving a computation does not indicate understanding something a person who solved a problem would have. Human reasoning is not based solely on rules of logic. It involves perception, awareness, emotional preferences, values, evaluation experience, the ability to generalize and weigh options, and more. Some supports of AI have, therefore, suggested that computers should be patterned after the human brain, which essentially consists of a network of nerve cells.By the early 1990s, the closest m Al was a special silicon chip built to behave like a human brain cell. It was modeled after the internal workings of neurons (神经细胞) in the human brain context. Unlike the conventional silicon chip, which works in digital mode, the new silicon chip works in analog mode, much the way a human brain cell works.58、According to Turing, a computer can prove to have human-like intelligence in a special test if ______.A. the computer gives better answersB. the questioner fails to give identical questionsC. the questioner can't tell between the answers of a person and a computerD. the questioner can't find the person hidden by the computer59、What significance did Turing's theory have on the development of Al?A. It started the research on Al.B. It established the expert system.C. It taught technicians how to use complicated programs.D. It invented the Al computer language.60、In what way is the computer superior to the human brain?A. It is capable of passing the Turing test.B. It is more logical.C. It docs better on the Turing test.D. It can perform several operations at the same time.61、Which of the following is the way that a computer does its processing?A. Recognition and computation separately.B. Recognition and computation at the same time.C. Computation followed by checking.D. Recognition, reasoning and then computation.62、Critics of Al would probably agree with the statement that ______.A. logic plays the most important part in human reasoningB. fast computation shows the ability of understandingC. the new silicon chip is working in the way that humanbrain worksD. reasoning is something too complicated to be copied by the computerPassage TwoSome people believe that international sport creates goodwill between the nations and that if countries play games together they will learn to live together. Others say that the opposite is true: that international contests encourage false national pride and lead to misunderstanding and hatred. There is probably some troth in both arguments, but in recent years the Olympic Games have done little to support the view that sports encourage international brotherhood. Not only was there the tragic incident involving the murder of athletes, but the Games were also ruined by lesser incidents caused principally by minor national contests.One country received its second-place medals with visible indignation after the hockey (曲棍球) final. There had been noisy scenes at the end of the hockey match, the losers objecting to the final decisions. They were convinced that one of their goals should not have been disallowed and that their opponents' victory was unfair. Their manager was in a rage when he said: "This wasn't hockey. Hockey and the International Hockey Federation are finished." The president of the Federation said later that such behavior could result in the suspension of the team for at least three years.The American basketball team announced that they would not yield first place to Russia, after a disputable end to their contest. The game had ended in disturbance. It was thought at first that the United States had won, by a single point, but it was announced that there were three seconds still toplay. A Russian player then threw the ball from one end of the court to the other, and another player popped it into the basket. It was the first time the U. S.A. had ever lost an Olympic basketball match. An appeal jury debated the matter for four and a half hours before announcing that the result would stand. The American players then voted not to receive the silver medals.Incidents of this kind will continue as long as sport is played competitively rather than for the love of the game. The suggestion that athletes should compete as individuals, or in non-national terms, might be too much to hope for. But in the present organization of the Olympics there is far too much that encourages aggressive patriotism.63、According to the author, recent Olympic Games have ______.A. created goodwill between the nationsB. bred only false national prideC. hardly showed any international friendshipD. led to regional conflicts and heated quarrels within courts64、What did the manager mean by saying, "... Hockey and the International Hockey Federation are finished" ?A. His team would no longer take part in international games.B. Hockey and the Federation are ruined by the unfair decisions.C. There should be no more hockey matches organized by the Federation.D. The Federation should be dissolved.65、The basketball example implied that ______.A. too much patriotism was displayed in the incidentB. the announcement to prolong the match was wrongC. the appeal jury was too hesitant in making the decisionD. the American team was right in receiving the silver medals66、The author gives the two examples in paragraph 2 and 3 to show ______.A. how false national pride led to undesirable incidents in international gamesB. that spokesmen have been more obedient than they used to beC. that competitiveness in the games discourages international friendshipD. that unfair decisions are common in Olympic Games67、What conclusion can be drawn from the passage?A. The organization of the Olympic Games must be improved.B. Athletes should compete as individuals in the Olympic Games.C. Sport should be played competitively rather than for the love of the game.D. International contests are liable for misunderstanding between nations.Part Ⅴ ClozeDirections:There are 20 blanks in the following passage. For each blank there are four choices markedA. ,B.,C. andD. on the right side of the paper. You should choose the ONE that best fits into the passage. Then mark the corresponding letter on the Answer Sheet with a single line through the centre. It's easy to get hopping mad. Anything can set off anger—your spouse forgot to 68 the kids at school, your co-worker is。

信息来源：/STORY/54093/TWENTY_THI NGS_YOU_SHOULD_KNOW_ABOUT_CORPORATE_CRIMENEWS & POLITICSTwenty Things You Should Know About Corporate CrimeDid you know that corporate crime inflicts far more damage on society than all street crime combined? This and 19 more amazing facts about the state of corporations in America.By Russell Mokhiber / AlterNetJune 15, 2007The following is text from a speech delivered by Russell Mokhiber, editor of Corporate Crime Reporter to the Taming the Giant Corporation conference in Washington, D.C., June 9, 2007.20. Corporate crime inflicts far more damage on society than all street crime combined.Whether in bodies or injuries or dollars lost, corporate crime and violence wins by a landslide.The FBI estimates, for example, that burglary and robbery -- street crimes -- costs the nation $3.8 billion a year.The losses from a handful of major corporate frauds -- Tyco, Adelphia,Worldcom, Enron -- swamp the losses from all street robberies and burglaries combined.Health care fraud alone costs Americans $100 billion to $400 billion a year.The savings and loan fraud -- which former Attorney General Dick Thornburgh called "the biggest white collar swindle in history" -- cost us anywhere from $300 billion to $500 billion.And then you have your lesser frauds: auto repair fraud, $40 billion a year, securities fraud, $15 billion a year -- and on down the list.19. Corporate crime is often violent crime.Recite this list of corporate frauds and people will immediately say to you: but you can’t compare street crime and corporate crime -- corporate crime is not violent crime.Not true.Corporate crime is often violent crime.The FBI estimates that, 16,000 Americans are murdered every year.Compare this to the 56,000 Americans who die every year on the job or from occupational diseases such as black lung and asbestosis and the tens of thousands of other Americans who fall victim to the silent violence of pollution, contaminated foods, hazardous consumer products, and hospital malpractice.These deaths are often the result of criminal recklessness. Yet, they are rarely prosecuted as homicides or as criminal violations of federal laws.18. Corporate criminals are the only criminal class in the United States that have the power to define the laws under which they live.The mafia, no.The gangstas, no.The street thugs, no.But the corporate criminal lobby, yes. They have marinated Washington -- from the White House to the Congress to K Street -- with their largesse. And out the other end come the laws they can live with. They still violate their own rules with impunity. But they make sure the laws are kept within reasonable bounds.Exhibit A -- the automobile industry.Over the past 30 years, the industry has worked its will on Congress to block legislation that would impose criminal sanctions on knowing and willful violations of the federal auto safety laws. Today, with very narrow exceptions, if an auto company is caught violating the law, only a civil fine is imposed.17. Corporate crime is underprosecuted by a factor of say -- 100. And the flip side of that -- corporate crime prosecutors are underfunded by a factor of say -- 100.Big companies that are criminally prosecuted represent only the tip of a very large iceberg of corporate wrongdoing.For every company convicted of health care fraud, there are hundreds of others who get away with ripping off Medicare and Medicaid, or face only mild slap-on-the-wrist fines and civil penalties when caught. For every company convicted of polluting the nation’s waterways, there are many others who are not prosecuted because their corporate defense lawyers are able to offer up a low-level employee to go to jail in exchange for a promise from prosecutors not to touch the company or high-level executives.For every corporation convicted of bribery or of giving money directly to a public official in violation of federal law, there are thousands who give money legally through political action committees to candidates and political parties. They profit from a system that effectively has legalized bribery.For every corporation convicted of selling illegal pesticides, there are hundreds more who are not prosecuted because their lobbyists have worked their way in Washington to ensure that dangerous pesticides remain legal.For every corporation convicted of reckless homicide in the death of a worker, there are hundreds of others that don’t even getinvestigated for reckless homicide when a worker is killed on the job. Only a few district attorneys across the country have historically investigated workplace deaths as homicides.White collar crime defense attorneys regularly admit that if more prosecutors had more resources, the number of corporate crime prosecutions would increase dramatically. A large number of serious corporate and white collar crime cases are now left on the table for lack of resources.16. Beware of consumer groups or other public interest groups who make nice with corporations.There are now probably more fake public interest groups than actual ones in America today. And many formerly legitimate public interest groups have been taken over or compromised by big corporations. Our favorite example is the National Consumer League. It’s the oldest consumer group in the country. It was created to eradicate child labor.But in the last ten years or so, it has been taken over by large corporations. It now gets the majority of its budget from big corporations such as Pfizer, Bank of America, Pharmacia & Upjohn, Kaiser Permanente, Wyeth-Ayerst, and Verizon.15. It used to be when a corporation committed a crime, they pled guilty to a crime.So, for example, so many large corporations were pleading guilty to crimes in the 1990s, that in 2000, we put out a report titled The Top 100 Corporate Criminals of the 1990s. We went back through all of the Corporate Crime Reporters for that decade, pulled out all of the big corporations that had been convicted, ranked the corporate criminals by the amount of their criminal fines, and cut it off at 100. So, you have your Fortune 500, your Forbes 400, and your Corporate Crime Reporter 100.14. Now, corporate criminals don’t have to worry about pleading guilty to crimes.Three new loopholes have developed over the past five years -- the deferred prosecution agreement, the non prosecution agreement, and pleading guilty a closet entity or a defunct entity that has nothing tolose.13. Corporations love deferred prosecution agreements.In the 1990s, if prosecutors had evidence of a crime, they would bring a criminal charge against the corporation and sometimes against the individual executives. And the company would end up pleading guilty.Then, about three years ago, the Justice Department said -- hey, there is this thing called a deferred prosecution agreement.We can bring a criminal charge against the company. And we will tell the company -- if you are a good company and do not violate the law for the next two years, we will drop the charges. No harm, no foul. This is called a deferred prosecution agreement.And most major corporate crime prosecutions are brought this way now. The company pays a fine. The company is charged with a crime. But there is no conviction. And after two or three years, depending on the term of the agreement, the charges are dropped.12. Corporations love non prosecution agreements even more.One Friday evening last July, I was sitting my office in the National Press Building. And into my e-mail box came a press release from the Justice Department.The press release announced that Boeing will pay a $50 million criminal penalty and $615 million in civil penalties to resolve federal claims relating to the company’s hiring of the former Air Force acquisitions chief Darleen A. Druyun, by its then CFO, Michael Sears -- and stealing sensitive procurement information.So, the company pays a criminal penalty. And I figure, okay if they paid a criminal penalty, they must have pled guilty.No, they did not plead guilty.Okay, they must have been charged with a crime and had the prosecution deferred.No, they were not charged with a crime and did not have the prosecution deferred.About a week later, after pounding the Justice Department for an answer as to what happened to Boeing, they sent over something called a non prosecution agreement.That is where the Justice Department says -- we’re going to fine you criminally, but hey, we don’t want to cost you any government business, so sign this agreement. It says we won’t prosecute you if you pay the fine and change your ways.Corporate criminals love non prosecution agreements. No criminal charge. No criminal record. No guilty plea. Just pay the fine and leave.11. In health fraud cases, find an empty closet or defunct entity to plead guilty.The government has a mandatory exclusion rule for health care corporations that are convicted of ripping off Medicare.Such an exclusion is the equivalent of the death penalty. If a major drug company can’t do business with Medicare, it loses a big chunk of its business. There have been many criminal prosecutions of major health care corporations for ripping off Medicare. And many of these companies have pled guilty. But not one major health care company has been excluded from Medicare.Why not?Because when you read in the newspaper that a major health care company pled guilty, it’s not the parent company that pleads guilty. The prosecutor will allow a unit of the corporation that has no assets -- or even a defunct entity -- to plead guilty. And therefore that unit will be excluded from Medicare -- which doesn’t bother the parent corporation, because the unit had no business with Medicare to begin with.Earlier, Dr. Sidney Wolfe was here and talked about the criminal prosecution of Purdue Pharma, the Stamford, Connecticut-based maker of OxyContin.Dr. Wolfe said that the company pled guilty to pushing OxyContin by making claims that it is less addictive and less subject to abuse than other pain medications and that it continued to do so despite warnings to the contrary from doctors, the media, and members of its own sales force.Well, Purdue Pharma -- the company that makes and markets the drug -- didn’t plead guilty. A different company -- Purdue Frederick pled guilty. Purdue Pharma actually got a non-prosecution agreement. Purdue Frederick had nothing to lose, so it pled guilty.10. Corporate criminals don’t like to be put on probation.Very rarely, a corporation convicted of a crime will be placed on probation. Many years ago, Consolidated Edison in New York was convicted of an environmental crime. A probation official was assigned. Employees would call him with wrongdoing. He would write reports for the judge. The company changed its ways. There was actual change within the corporation.Corporations hate this. They hate being under the supervision of some public official, like a judge.We need more corporate probation.9. Corporate criminals don’t like to be charged with homicide.Street murders occur every day in America. And they are prosecuted every day in America. Corporate homicides occur every day in America. But they are rarely prosecuted.The last homicide prosecution brought against a major American corporation was in 1980, when a Republican Indiana prosecutor charged Ford Motor Co. with homicide for the deaths of three teenaged girls who died when their Ford Pinto caught on fire after being rear-ended in northern Indiana.The prosecutor alleged that Ford knew that it was marketing a defective product, with a gas tank that crushed when rear ended, spilling fuel.In the Indiana case, the girls were incinerated to death.But Ford brought in a hot shot criminal defense lawyer who in turn hired the best friend of the judge as local counsel, and who, as a result, secured a not guilty verdict after persuading the judge to keep key evidence out of the jury room.It’s time to crank up the corporate homicide prosecutions.8. There are very few career prosecutors of corporate crime.Patrick Fitzgerald is one that comes to mind. He’s the U.S. Attorney in Chicago. He put away Scooter Libby. And he’s now prosecuting the Canadian media baron Conrad Black.7. Most corporate crime prosecutors see their jobs as a stepping stone to greater things.Spitzer and Giuliani prosecuted corporate crime as a way to move up the political ladder. But most young prosecutors prosecute corporate crime to move into the lucrative corporate crime defense bar.6. Most corporate criminals turn themselves into the authorities.The vast majority of corporate criminal prosecutions are now driven by the corporations themselves. If they find something wrong, they know they can trust the prosecutor to do the right thing. They will be forced to pay a fine, maybe agree to make some internal changes.But in this day and age, in all likelihood, they will not be forced to plead guilty.So, better to be up front with the prosecutor and put the matter behind them. To save the hide of the corporation, they will cooperate with federal prosecutors against individual executives within the company. Individuals will be charged, the corporation will not.5. The market doesn’t take most modern corporate criminal prosecutions seriously.Almost universally, when a corporate crime case is settled, the stock of the company involved goes up.Why? Because a cloud has been cleared and there is no serious consequence to the company. No structural changes in how the company does business. No monitor. No probation. Preserving corporate reputation is the name of the game.4. The Justice Department needs to start publishing an annual Corporate Crime in the United States report.Every year, the Justice Department puts out an annual report titled"Crime in the United States."But by "Crime in the United States," the Justice Department means "street crime in the United States."In the "Crime in the United States" annual report, you can read about burglary, robbery and theft.There is little or nothing about price-fixing, corporate fraud, pollution, or public corruption.A yearly Justice Department report on Corporate Crime in the United States is long overdue.3. We must start asking -- which side are you on -- with the corporate criminals or against?Most professionals in Washington work for, are paid by, or are under the control of the corporate crime lobby. Young lawyers come to town, fresh out of law school, 25 years old, and their starting salary is $160,000 a year. And they’re working for the corporate criminals.Young lawyers graduating from the top law schools have all kinds of excuses for working for the corporate criminals -- huge debt, just going to stay a couple of years for the experience.But the reality is, they are working for the corporate criminals.What kind of respect should we give them? Especially since they have many options other than working for the corporate criminals. Time to dust off that age-old question -- which side are you on? (For young lawyers out there considering other options, check out Alan Morrison’s new book,Beyond the Big Firm: Profiles of Lawyers Who Want Something More.)2. We need a 911 number for the American people to dial to report corporate crime and violence.If you want to report street crime and violence, call 911.But what number do you call if you want to report corporate crime and violence?We propose 611.Call 611 to report corporate crime and violence.We need a national number where people can pick up the phone and report the corporate criminals in our midst.What triggered this thought?We attended the press conference at the Justice Department the other day announcing the indictment of Congressman William Jefferson (D-Louisiana).Jefferson was the first U.S. official charged with violating the Foreign Corrupt Practices Act.Federal officials alleged that Jefferson was both on the giving and receiving ends of bribe payments.On the receiving end, he took $100,000 in cash -- $90,000 of it was stuffed into his freezer in Washington, D.C.The $90,000 was separated in $10,000 increments, wrapped in aluminum foil, and concealed inside various frozen food containers.At the press conference announcing the indictment, after various federal officials made their case before the cameras, up to the mike came Joe Persichini, assistant director of the Washington field office of the FBI."To the American people, I ask you, take time," Persichini said. "Read this charging document line by line, scheme by scheme, count by count. This case is about greed, power and arrogance.""Everyone is entitled to honest and ethical public service," Persichini continued. "We as leaders standing here today cannot do it alone. We need the public’s help. The amount of corruption is dependent on what the public with allow.Again, the amount of corruption is dependent on what the public will allow."“"f you have knowledge of, if you’ve been confronted with or you are participating, I ask that you contact your local FBI office or youcall the Washington Field Office of the FBI at 202.278.2000. Thank you very much."Shorten the number -- make it 611.1. And the number one thing you should know about corporate crime? Everyone is deserving of justice. So, question, debate, strategize, yes. But if God-forbid you too are victimized by a corporate criminal, you too will demand justice.We need a more beefed up, more effective justice system to deal with the corporate criminals in our midst.。

UNITE1S hrewd（人）精明的，机敏的（决策判断）准确，英明的,radiant容光焕的,Discern（辨明，辨认出）,stump（使困惑n,树桩）,conversion（转变、改造）,crumble,surpass（超过、胜过）,proposition,（提议、建议，主张）ingenious（别出心裁的）,distort （扭曲、歪曲）1 As the gender barriers , the number of women working as lawyers, doctors, or bankers began to increase significantly （有重大意义的，明显的）from the mid-20th century.随着性别障碍的瓦解，从20世纪中世纪开始，女士从事律师、医生和银行家的数量开始明显地增加（有重大意义的，明显的）2 With the data collected （收集的资料）and how things like weather and economic indicators（指示信号;标志;）affect sales performance. （表演，演出，业绩）随着每年资料的收集，这个商店的主人能发现顾客的趋势和像天气和经济因素这样的方面对销售业绩的影响3 His supervisor pushes and motivates him in such a positive manner that he is not only他的导师推动和激励他，用一个不仅能使他到达而且使他超越自己目标的方式.That 在这里不是修饰manner的定语从句而是和such ......that构成目的状语从句他的导师以一种积极地方式推动和激励他，使他不仅能够达到目标而且能够超越自己的目标4 He is a man with a(n) business sense. He has built his initial investment into a substantial （大量的;n本质、重要材料）and even excessively （过分地，极度地、非常）large fortune.他是一个拥有机敏的商业感的人，他已经把他的首次投资变成大量的财富。

第1篇Introduction:Legal cases often share similarities in their factual scenarios, legal principles, and outcomes. By analyzing similar legal cases, we can gain insights into how the law is applied and interpreted in different contexts. This article presents a comparative analysis of several legal cases that share common threads, highlighting the similarities and differences in their resolutions.Case 1: Johnson v. Smith (2005)Factual Scenario:Johnson, a tenant, was evicted from his rental property by Smith, the landlord. Johnson claimed that the eviction was illegal due to the lack of proper notice. Smith argued that he had given the required notice as per the lease agreement.Legal Principles:The case revolves around the interpretation of the lease agreement and the provisions regarding eviction notice.Outcome:The court ruled in favor of Johnson, holding that the eviction notice was indeed improper. The court cited the lease agreement, whichspecified a 30-day notice period, and found that Smith had only given a 15-day notice. The court emphasized the importance of adhering to the terms of the lease agreement and protecting the rights of tenants.Case 2: Brown v. Johnson (2008)Factual Scenario:Brown, a shareholder, sued Johnson, the company's president, for breach of fiduciary duty. Brown alleged that Johnson had used company funds for personal gain, thereby violating his fiduciary obligations.Legal Principles:The case focuses on the duty of loyalty and the fiduciary duty owed by company officers and directors to the shareholders.Outcome:The court found Johnson liable for breach of fiduciary duty. The court held that Johnson's use of company funds for personal gain was a clear violation of his fiduciary obligations. The court emphasized the importance of trust and integrity in corporate governance and the need to protect the interests of shareholders.Case 3: Thompson v. Davis (2010)Factual Scenario:Thompson, a driver, was involved in a car accident with Davis, the other driver. Thompson claimed that Davis was driving under the influence of alcohol, which caused the accident. Davis denied the allegations and argued that he was not intoxicated at the time of the accident.Legal Principles:The case deals with the issue of negligence and the duty of care owed by drivers to others on the road.Outcome:The court ruled in favor of Thompson, finding Davis liable for negligence. The court determined that Davis had been driving under the influence of alcohol, as evidenced by his blood alcohol concentration (BAC) level. The court emphasized the importance of exercising due care and adhering to the legal drinking limit while driving.Case 4: Adams v. Washington (2013)Factual Scenario:Adams, a patient, sued Washington, a doctor, for medical malpractice. Adams claimed that Washington had failed to diagnose and treat his condition promptly, resulting in significant harm.Legal Principles:The case revolves around the standard of care owed by healthcare professionals to their patients and the elements of medical malpractice.Outcome:The court found Washington liable for medical malpractice. The court determined that Washington had deviated from the standard of care by failing to diagnose and treat Adams's condition promptly. The court emphasized the importance of healthcare professionals' duty to provide competent and timely medical treatment.Comparison:While these cases share similarities in their factual scenarios andlegal principles, they also present distinct differences in their outcomes. Some of the key similarities and differences are as follows:1. Similarities:- All cases involve disputes between parties.- Each case requires the interpretation of legal principles and the application of relevant statutes.- The outcomes in each case are based on the facts and evidence presented during the trial.2. Differences:- The nature of the disputes varies, ranging from landlord-tenant relationships to corporate governance and medical malpractice.- The legal principles involved in each case differ, depending on the nature of the dispute.- The outcomes vary based on the specific facts and evidence presentedin each case.Conclusion:Similar legal cases provide valuable insights into how the law is applied and interpreted in different contexts. By analyzing these cases,we can identify common threads and patterns in legal reasoning and decision-making. Understanding these similarities and differences can help legal professionals and individuals navigate the complexities of the legal system and make informed decisions.第2篇Introduction:Legal cases often share similarities in their circumstances, legal issues, and outcomes. This comparative analysis aims to examine some similar legal cases that have been widely discussed and debated in the legal community. By comparing these cases, we can gain insights into the evolution of legal principles and the reasoning behind judicial decisions.1. Case 1: Roe v. Wade (1973) vs. Planned Parenthood v. Casey (1992)Both Roe v. Wade and Planned Parenthood v. Casey are landmark Supreme Court cases concerning the right to abortion. In Roe v. Wade, the Court held that a woman's right to an abortion is protected under the Fourteenth Amendment's right to privacy. The Court established a trimester framework for regulating abortion, which allowed states to impose certain restrictions during the first trimester but prohibited any restrictions that would unduly burden a woman's right to an abortion during the second and third trimesters.In Planned Parenthood v. Casey, the Court revisited the issue of abortion rights and upheld the central holding of Roe v. Wade. However, the Court narrowed the scope of the trimester framework and allowed states to impose certain restrictions on abortion, such as parental notification requirements and a 24-hour waiting period, as long as they do not impose an "undue burden" on a woman's right to an abortion.Comparison:Both cases dealt with the same constitutional issue of a woman's right to an abortion. While Roe v. Wade established the framework for regulating abortion, Casey narrowed the scope of that framework. Thereasoning behind the Court's decisions in both cases was centered on the right to privacy and the protection of individual autonomy. However, Casey demonstrated a shift towards a more flexible approach toregulating abortion, allowing states to impose certain restrictions that do not impose an undue burden on a woman's right to an abortion.2. Case 2: Brown v. Board of Education (1954) vs. Parents Involved in Community Schools v. Seattle School District No. 1 (2007)Brown v. Board of Education was a landmark Supreme Court case that declared state laws establishing racial segregation in public schools unconstitutional. The Court held that "separate but equal" wasinherently unequal and violated the Equal Protection Clause of the Fourteenth Amendment.Parents Involved in Community Schools v. Seattle School District No. 1 was a case that dealt with the issue of race-conscious school admissions policies. The Court held that race cannot be used as a factor in assigning students to schools, overturning the precedent set by Brown v. Board of Education in cases involving school integration plans.Comparison:Both cases dealt with the issue of racial segregation in schools. Brown v. Board of Education established the principle that racial segregation in public schools is unconstitutional, while Parents Involved in Community Schools overturned that precedent by holding that race cannot be used as a factor in assigning students to schools. The reasoning behind the Court's decisions in both cases was centered on the Equal Protection Clause of the Fourteenth Amendment. However, the Court's approach to race-conscious policies evolved from a focus on integrating schools to a ban on the use of race in assigning students.3. Case 3: United States v. Nixon (1974) vs. Bush v. Gore (2000)United States v. Nixon was a landmark Supreme Court case involving the issue of executive privilege. The Court held that President Richard Nixon could not claim executive privilege to withhold tape recordings requested by the Watergate Special Prosecutor. The Court emphasized thatexecutive privilege is not absolute and can be overridden by the needfor information in a criminal investigation.In Bush v. Gore, the Supreme Court resolved a controversial dispute over the recount of Florida's electoral votes in the 2000 presidential election. The Court held that the recount process in Florida violated the Equal Protection Clause of the Fourteenth Amendment and stopped the recount, effectively awarding the presidency to George W. Bush.Comparison:Both cases involved issues of executive authority and the interpretation of constitutional provisions. United States v. Nixon dealt with the issue of executive privilege, while Bush v. Gore dealt with the issue of equal protection in the electoral process. The reasoning behind the Court's decisions in both cases was centered on the interpretation of constitutional provisions. However, the Court's approach to executive authority evolved from recognizing the limits of executive privilege to addressing equal protection concerns in the electoral process.Conclusion:The analysis of similar legal cases demonstrates the evolution of legal principles and the reasoning behind judicial decisions. While these cases share similarities in their circumstances and legal issues, they also reflect the changing landscape of constitutional interpretation and the development of legal principles over time. By examining these cases, we can gain a deeper understanding of the complexities of the legal system and the importance of judicial reasoning in shaping our society.第3篇Introduction:Legal cases often share similarities in terms of their legal issues, circumstances, and outcomes. By analyzing similar legal cases, we can gain insights into the evolution of law, the interpretation of legal principles, and the application of judicial reasoning. This essay aims to provide a comparative analysis of some legal cases that sharesimilarities in their core issues, highlighting the key similarities and differences between them.Case 1: Roe v. Wade (1973)This landmark case in the United States concerned the issue of a woman's right to an abortion. The Supreme Court held that a woman's constitutional right to privacy encompasses the right to terminate a pregnancy. The case has been frequently cited and analyzed in subsequent abortion-related cases.Case 2: Planned Parenthood v. Casey (1992)This case was a significant follow-up to Roe v. Wade. The Supreme Court upheld the central holding of Roe but relaxed the strict scrutiny standard for abortion regulations. The Court ruled that states could impose certain restrictions on abortion, as long as they did not impose an "undue burden" on a woman's right to choose.Case 3: Whole Woman's Health v. Hellerstedt (2016)This case dealt with a Texas law that imposed strict regulations on abortion clinics, requiring them to meet the standards of ambulatory surgical centers and imposing restrictions on abortion providers'ability to perform abortions. The Supreme Court struck down the law, holding that it placed an "undue burden" on a woman's right to an abortion.Similarities:1. Core Issue: All three cases deal with the issue of a woman's right to an abortion and the extent to which the state can regulate this right.2. Constitutional Right: Each case involves the interpretation and application of the constitutional right to privacy, particularly as it relates to reproductive rights.3. Undue Burden: The Supreme Court has emphasized the concept of an "undue burden" in evaluating the constitutionality of abortion regulations, which is a central issue in each case.4. Judicial Review: All three cases involve judicial review of state laws, with the Supreme Court ultimately deciding the constitutionalityof the challenged regulations.Differences:1. Legal Standards: While Roe v. Wade established a strict scrutiny standard for abortion regulations, Planned Parenthood v. Casey relaxed this standard, allowing for some restrictions as long as they do not impose an undue burden. Whole Woman's Health v. Hellerstedt further clarified the undue burden standard.2. Clinic Regulations: The regulations in each case differ in their scope and nature. Roe v. Wade did not address clinic regulations, while Planned Parenthood v. Casey and Whole Woman's Health v. Hellerstedtdealt with specific clinic regulations.3. Public Opinion: The level of public opinion regarding abortion has evolved over time, influencing the Court's decisions in each case. Roe v. Wade was decided during a period of increasing acceptance of abortion rights, while Planned Parenthood v. Casey and Whole Woman's Health v. Hellerstedt were decided during a more polarized era.4. Impact on Future Cases: The decisions in each case have had varying impacts on future abortion-related cases. Roe v. Wade laid the groundwork for subsequent cases, while Planned Parenthood v. Casey and Whole Woman's Health v. Hellerstedt have provided more specific guidance on the undue burden standard.Conclusion:The analysis of similar legal cases, such as Roe v. Wade, Planned Parenthood v. Casey, and Whole Woman's Health v. Hellerstedt, revealsthe evolution of legal principles and judicial reasoning regarding abortion rights. While the core issue remains the same, the Court's interpretation of constitutional rights, the nature of regulations, and the impact of public opinion have varied over time. These cases demonstrate the complexity of legal issues and the importance of a thorough understanding of judicial decisions in shaping the law.。

Client Goal: Should Great Burger acquire Heavenly Donuts as part of its growth strategy?Our client is Great Burger (GB) a fast food chain that competes head–to-head with McDonald's,Wendy's, Burger King, KFC, etc.Description of Great BurgerGB is the fourth largest fast food chain worldwide, measured by the number of stores in operation. As most of its competitors do, GB offers food and "combos" for the three largest meal occasions:breakfast, lunch, and dinner.Even though GB owns some of its stores, it operates under the franchising business model with 85 percent of its stores owned by franchisees (individuals own and manage stores, pay franchise fee to GB, but major business decisions (e.g., menu, look of store) controlled by GB).McKinsey studyAs part of its growth strategy GB has analyzed some potential acquisition targets including Heavenly Donuts (HD), a growing doughnut producer with both a U.S. and international store presence.HD operates under the franchising business model too, though a little bit differently than GB. While GB franchises restaurants, HD franchises areas or regions in which the franchisee is required to open a certain number of stores.GB's CEO has hired McKinsey to advise him on whether they should acquire HD or not.QUESTION 1What areas would you want to explore to determine whether GB should acquire HD?ANSWER 1Some possible areas are given below. Great job if you identified several of these and perhaps others.•Stand alone value of HDo Growth in market for doughnutso HD's past and projected future sales growth (break down into growth in number of stores, and growth in same store sales)o Competition – are there any other major national chains that are doing better than HD in terms of growth/profit. What does this imply for future growth?o Profitability/profit margino Capital required to fund growth (capital investment to open new stores, working capital)•Synergies/strategic fito Brand quality similar? Would they enhance or detract from each other if marketed side by side?o How much overlap of customer base? (very little overlap might cause concern that brands are not compatible, too much might imply little room to expand sales by cross-marketing)o Synergies (Hint: do not dive deep on this, as it will be covered later) •Management team/cultural fito Capabilities/skills of top, middle managemento Cultural fit, if very different, what percent of key management would likely be able to adjust•Ability to execute merger/combine companieso GB experience with mergers in past/experience in integrating companieso Franchise structure differences. Detail “dive” into franchising structures. Would these different structures affect the deal? Can we manage two different franchising structures at the same time?The team started thinking about potential synergies that could be achieved by acquiring HD. Here are some key facts on GB and HD.Exhibit 1Stores GB HDTotal5,000 1,020North America3,500 1000Europe1,000 20Asia400 0Other100 0Annual growth in stores10% 15%Financials GB HDTotal store sales$5,500m $700mParent company revenue$1,900m $200mKey expenses (% sales)Cost of sales51% 40%Restaurant operating costs24% 26%Restaurant property & equipment costs 4.6% 8.5%Corporate general & administrative costs 8% 15%Profit as % of sales6.3% 4.9%Sales/stores$1.1m $0.7mIndustry average$0.9m $0.8mQUESTION 2What potential synergies can you think of between GB and HD?ANSWER 2We are looking for a few responses similar to the ones below:•Lower costso Biggest opportunity likely in corporate selling, general, and administrative expenses (SG&A) by integrating corporate managemento May be some opportunity to lower food costs with larger purchasing volume on similar food items (e.g., beverages, deep frying oil), however overlaps may be low as ingredients are very differento GB appears to have an advantage in property and equipment costs which might be leveragable to HD (e.g., superior skills in lease negotiation)•Increase revenueso Sell doughnuts in GB stores, or some selected GB products in HD storeso GB has much greater international presence thus likely has knowledge/skills to enable HD to expand outside of North Americao GB may have superior skills in identifying attractive locations for stores as its sales per store are higher than industry average, whereas HD's is lower than industry average; might be able to leverage this when opening new HD stores to increase HD average sales per storeo Expand HD faster than it could do on own–GB, as a larger company with lower debt, may have better access to capitalQUESTION 3The team thinks that with synergies, it should be possible to double HD’s U.S. market share in the next 5 years, and that GB’s access to capital will allow it to expand the number of HD stores by 2.5 times. What sales per store will HD require in 5 years in order for GB to achieve these goals? Use any data from Exhibit 1 you need, additionally, your interviewer would provide the followingassumptions for you:•Doughnut consumption/capita in the U.S. is $10/year today, and is projected to grow to $20/year in 5 years.•For ease of calculation, assume U.S. population is 300m.ANSWER 3You should always feel free to ask your interviewer additional questions to help you with yourresponse.Possible responses might include the following:•Market share today: $700M HD sales (from Exhibit 1) ÷ $3B U.S. market ($10 x 300M people) = 23% (round to 25% for simplicity sake)•U.S. market in 5 years = $20 x 300 = $6B•HD sales if double market share: 50% x $6B = $3B•Per store sales: $3B/2.5 (1000 stores) = $1.2MDoes this seem reasonable?•Yes, given it implies less than double same store sales growth and per capita consumption is predicted to double.QUESTION 4One of the synergies that the team thinks might have a big potential is the idea of increasing the businesses' overall profitability by selling doughnuts in GB stores. How would you assess theprofitability impact of this synergy?ANSWER 4Be sure you can clearly explain how the assessment you are proposing would help to answer the question posed.Some possible answers include:•Calculate incremental revenues by selling doughnuts in GB stores (calculate how many doughnuts per store, times price per doughnut, times number of GB stores)•Calculate incremental costs by selling doughnuts in GB stores (costs of production, incremental number of employees, employee training, software changes, incremental marketing and advertising, incremental cost of distribution if we cannot produce doughnuts in house, etc.) •Calculate incremental investments. Do we need more space in each store if we think we are going to attract new customers? Do we need to invest in store layout to have in-house doughnut production?•If your answer were to take into account cannibalization, what would be the rate of cannibalization with GB offerings? Doughnut cannibalization will be higher with breakfast products than lunch and dinner products, etc.•One way to calculate this cannibalization is to look at historic cannibalization rates with new product/offering launchings within GB stores•Might also cannibalize other HD stores if they are nearby GB store–could estimate this impact by seeing historical change in HD’s sales when competitor doughnut st ore opens nearbyQUESTION 6You run into the CEO of GB in the hall. He asks you to summarize McKinsey’s perspective so far on whether GB should acquire HD. Pretend the interviewer is the CEO–what would you say?ANSWER 6You may have a slightly different list. Whatever your approach, we love to see candidates come at a problem in more than one way, but still address the issue as directly and practically as possible.Answers may vary, but here is an example of a response:•Early findings lead us to believe acquiring HD would create significant value for GB, and that GB should acquire HDo Believe can add $15 thousand in profit per GB store by selling HD in GB stores. This could mean $50 million in incremental profit for North American stores (where immediate synergies are most likely given HD has little brand presence in rest of world)o We also believe there are other potential revenue and cost synergies that the team still needs to quantify•Once the team has quantified the incremental revenues, cost savings, and investments, we will make a recommendation on the price you should be willing to pay•We will also give you recommendations on what it will take to integrate the two companies in order to capture the potential revenue and cost savings, and also to manage the different franchise structures and potentially different cultures of GB and HD。

Case 4: Software-influenced BPRIt used to be said that taxation authorities around the world increased the complexity of the information they asked for not in terms of what they actually needed, but rather in direct relationship to the computing power available to the average taxpayer. I don’t know whether that’s true (although I have noticed that tax returns seem to get more complicated every year –but perhaps that’s just me), yet this urban myth does highlight the central issue of this week’s tutori al: the acquisition of software tends to change the business processes (and, sometimes, even the business activities) of the purchaser!Perhaps we can most easily think about this topic by looking at a few example classes of software –let’s start with security systems. “Everyone” knows that we have to take greater and greater care to keep the bad guys out of our personal and corporate computer systems –and it’s probably fair to say that most of us accept the increasing limitations such enhanced security places upon us. Just think about how hard it’s getting to catch a plane – yet most people submit to ever more stringent security measures with nothing more than a minor whinge or two.Buss (2010) sums this issue up nicely: “The problem with building foolpro of systems, so the saying goes, is that the world seems to generate a better class of fool. This seems to be particularly true with systems charged with managing security ... The key [to finding the optimal security system]is to balance the risk, investing where the biggest returns can be made to get good enough security that can be monitored and managed and exceptions dealt with. To this end, about the single most important thing that can be done to improve IT security is to recognise the imperfections inherent in the workforce, and to try to change both culture and behaviour.”See what I mean? Effective security systems →changing people which, of course →changes to people’s behaviour – and which, in turn → changing their day-to-day activities within the business environment – and this, in its turn, effectively → changing business processes.OK then, let’s look at a different class of software system – how about email? Everyone uses email (well, they definitely use email at work – even if they use IM or text or other, newer, communication alternatives elsewhere), but how often do we think about how it’s changed the way we run our lives? Travaglia (2010) is a very amusing imaginary conversation between an office worker and an IT guy who’s trying to persuade said office worker to save only the most important email messages because the company’s storage problem is becoming acute. Be warned that the characters in this conversation include the occasional swear word (just in case you have delicate sensibilities) – but it highlights the way in which so many of us spend most of our working day reading or responding to email (important, less important and even totally unimportant).And one more example, just to ram the point home (which I probably don’t need to do) – think about the way organisations of all kinds are increasingly placing all corporate information on their internal website (information ‘pull’ rather than ‘push’) and thus changing the way employees access information and, along the way, where responsibility lies for being informed about changes to organisations regulations or practices. In Wikipedia (2009a) I found a really excellent quote I can’t resist using at this point: “Intranets are also being used as corporate culture-change platforms. For example large numbers of employees discussing key issues in an intranet forum application could lead to new ideas in management, productivity, quality, and other corporate issues”.I don’t normally use Wikipedia as a reference for these cases, but this quote wa s just so perfect – and it also has the additional benefit of almost leading us to Enterprise 2.0 (see McAfee 2006 for an introduction to this concept) where employees use a range of Web 2.0 techniques and technologies to enhance the organisation’s interna l and external functionality.Your TaskThe first two examples I have adduced above differ from the third in one very important way –the changes in corporate practice and process they bring about are not deliberate. That is, in the case of both security systems and email, the organisation is trying to achieve a particular goal and, almost accidentally, finding that business processes and practices have to change as a result.In the third example, however, the changes to behaviour are deliberate on the part of the organisation – greater efficiency and a more connected working environment are goals soughtby management, rather than something which happens by accident.You may wonder why I have not included the most famous example of all of software business process change: ERP (and its more recent brothers: CRM, SCM, EDRM, KM and ECM). There are two reasons for this. Firstly, Case Study 9 is based around a real-world ERP implementation (not a happy one, I’m afraid); and secondly, I want YOU to think about o ther types of software which affect business processes, including enterprise-wide systems such as ERP – although I can start you off by recommending Vuksic&Spremic (2005), who have analysedthis issue in considerable detail.So – read the articles cited in this case study and seek out sufficient information of your own to answer the following questions:1.With reference to the scenarios presented in this case description explain how software(and, in particular, software packages either purchased or hosted) changes businessprocesses within organisations.2.Please give other examples in which software changes an organization’s businessprocesses.3.Do these changes fall into classes and, if so, what are those classes?4.Is the move to hosted software likely to increase business process changes –and inwhat way(s)?ReferencesBuss A. (2010) ‘Security –policies, processes and people’, The Register: Security that Fits, 29 June, Available online: /security/security_that_fits/[Accessed June 28 2010]Travaglia, S. (2009) ‘BOFH: Risky Business –Contingency plan? Shine a light’, The Register, 18 June, Available online: /2010/06/18/bofh_2010_episode_7/[Accessed June 28 2010]Wikipedia (2009a) ‘Intranet’, Wikipedia: the free encyclopedia, Available online:/wiki/Intranet[Accessed June 28 2010])McAfee, A.P. (2006) ‘Enterprise 2.0: the dawn of emergent collaboration’, MIT Sloan Management Review, Vol. 47, pp. 21-28 (or see Andrew McAfee’s blog: The Business Impact of IT, at:/2006/05/enterprise_20_version_20/[Accessed June 28 2010])Vuksic, V.B. &Spremic, M. (2005) ‘ERP System Implementation and Business Process Change: case study of a pharmaceutical company’, Journal of Computing and Information Technology, Vol. 13, No. 1, pp. 77-91. Available online: http://cit.srce.hr/index.php/CIT/article/viewFile/1559/1263 [Accessed June 28 2010]。

关于lawyer的英语作文英文回答：What is a lawyer?A lawyer, also known as an attorney, is a professional who provides legal advice and representation to clients. Lawyers may work in a variety of settings, including private law firms, government agencies, and corporations.What do lawyers do?Lawyers perform a wide range of tasks, including:Providing legal advice to clients on a variety of matters, such as contracts, wills, and property law.Representing clients in court proceedings.Negotiating settlements between clients and opposingparties.Drafting legal documents, such as contracts and wills.Conducting legal research.What are the different types of lawyers?There are many different types of lawyers, each with their own area of expertise. Some of the most common typesof lawyers include:Criminal lawyers: Represent clients charged with crimes.Civil lawyers: Represent clients in non-criminal cases, such as contract disputes and personal injury cases.Corporate lawyers: Represent businesses and corporations.Family lawyers: Represent clients in family lawmatters, such as divorce and child custody.Intellectual property lawyers: Represent clients in matters related to intellectual property, such as patents and trademarks.Estate planning lawyers: Represent clients in estate planning matters, such as wills and trusts.How do I become a lawyer?To become a lawyer, you must first earn a bachelor's degree from an accredited college or university. After completing your undergraduate studies, you must then attend law school and earn a Juris Doctor (J.D.) degree. After graduating from law school, you must pass the bar exam in the state where you wish to practice law.What are the benefits of being a lawyer?There are many benefits to being a lawyer, including:The opportunity to help people and make a difference in the world.The chance to work on challenging and intellectually stimulating cases.The potential for a high income.The prestige and respect that comes with being a lawyer.中文回答：什么是律师？律师，也称为辩护律师，是一种为客户提供法律建议和代表的专业人士。

商业诚信的重要性以及不诚心的后果英语作文Integrity in Business: The Paramount Importance and Consequences of DishonestyThe business landscape is a complex and dynamic environment, where the principles of integrity and trust play a pivotal role in shaping the success and longevity of any enterprise. In today's highly competitive market, the concept of commercial honesty has become increasingly crucial, as it not only fosters strong relationships with customers and partners but also serves as a foundation for sustainable growth and profitability. This essay will delve into the vital importance of business integrity and the far-reaching consequences that can arise from a lack of it.Firstly it is essential to understand the true meaning of commercial integrity. At its core integrity encompasses a steadfast adherence to moral and ethical principles in all business dealings. This includes but is not limited to honesty in transactions, transparency in financial reporting, and a commitment to delivering on promises made to stakeholders. When a company or individual operates with integritythey build a reputation for reliability and trustworthiness which is invaluable in the business world.One of the primary reasons why integrity in business is so crucial lies in the direct impact it has on customer and partner relationships. In today's highly competitive marketplace consumers have a vast array of options to choose from and they are increasingly discerning when it comes to the companies they choose to patronize. Customers are far more likely to engage with and remain loyal to businesses that demonstrate a strong commitment to honesty and ethical practices. This is because integrity fosters a sense of confidence and assurance that the products or services being offered are of high quality and that the company can be relied upon to stand behind its commitments.Furthermore strong business relationships with suppliers vendors and other partners are predicated on mutual trust and transparency. When companies engage in dishonest or deceptive practices such as misrepresenting financial information or failing to deliver on contractual obligations it quickly erodes the confidence of their partners. This can lead to the breakdown of crucial business relationships and the inability to secure future partnerships which can be tremendously detrimental to a company's long-term success.Beyond the relational aspects of integrity the importance of honestyin business also extends to the realm of legal and regulatory compliance. In most jurisdictions there are stringent laws and regulations governing various aspects of commercial activity such as financial reporting accounting practices and consumer protection. Businesses that engage in fraudulent or unethical practices in an effort to circumvent these rules not only expose themselves to significant legal and financial penalties but also risk irreparable damage to their reputation and public standing.The consequences of a lack of business integrity can be severe and far-reaching. Perhaps the most obvious and immediate impact is the potential for significant financial losses. Dishonest practices such as inflating sales figures misrepresenting product quality or engaging in bribery and corruption can result in hefty fines legal fees and the loss of valuable business opportunities. In extreme cases corporate scandals stemming from a lack of integrity can even lead to bankruptcy and the complete collapse of a company.However the repercussions of dishonesty in business extend well beyond the financial realm. Perhaps even more damaging is the impact on a company's reputation and brand image. Once a business is perceived as untrustworthy or lacking in integrity it can be extremely difficult if not impossible to regain the confidence of customers partners and the public at large. This can severely hamper a company's ability to attract new business and retain existing clientsultimately stifling its growth and long-term viability.Moreover the corrosive effects of a lack of integrity can extend far beyond the walls of the organization itself. When businesses engage in unethical practices it can have a detrimental impact on the broader economy and society as a whole. Fraudulent activities can undermine consumer confidence erode market stability and even contribute to wider economic crises. Furthermore unscrupulous business practices can have profound social consequences such as the exploitation of workers environmental degradation and the erosion of public trust in institutions.In conclusion the importance of integrity in the business world cannot be overstated. Honesty transparency and ethical conduct are not merely lofty ideals but essential pillars upon which sustainable success and growth are built. Companies that prioritize integrity not only foster strong relationships with customers and partners but also protect their reputations mitigate legal and financial risks and contribute to the overall health and stability of the economic ecosystem. Conversely the consequences of a lack of business integrity can be severe ranging from immediate financial losses to long-term reputational damage and broader societal repercussions. Ultimately the choice to uphold the principles of integrity is not only a moral imperative but a strategic necessity for any business aspiring to thrive in the complex and ever-evolving commercial landscape.。

2019年6月大学英语四级阅读理解训练：商业专利Over the past decade, thousands of patents have been granted for what are called business methods. received one for its one-click online payment system. Merrill Lynch got legal protection for an asset allocation strategy. One inventor patented a technique for lifting a box.Now the nations top patent court appears completely ready to scale back on business-method patents, which have been controversial ever since they were first authorized 10 years ago. In a move that has intellectual-property lawyers abuzz the U.S. court of Appeals for the federal circuit said it would use a particular case to conduct a broad review of business-method patents. In Bilski , as the case is known , is a very big deal, says DennisD. Crouch of the University of Missouri School of law. It has the potential to eliminate an entire class of patents.Curbs on business-method claims would be a dramatic about-face; because it was the federal circuit itself that introduced such patents with its 1998 decision in the so-called state Street Bank case, approving a patent on a way of pooling mutual-fund assets. That ruling produced an explosion in business-method patent filings, initially by emerging internet companies trying to stake out exclusive pinhts to specific types of online transactions. Later, moveestablished companies raced to add such patents to their files, if only as a defensive move against rivals that might bent them to the punch. In 2005, IBM noted in a court filing that it had been issued more than 300 business-method patents despite the fact that it questioned the legal basis for granting them. Similarly, some Wall Street investment films armed themselves with patents for financial products, even as they took positions in court cases opposing the practice.The Bilski case involves a claimed patent on a method for hedging risk in the energy market. The Federal circuit issued an unusual order stating that the case would be heard by all 12 of the courts judges, rather than a typical panel of three, and that one issue it wants to evaluate is whether it should reconsider its state street Bank ruling.The Federal Circuits action comes in the wake of a series of recent decisions by the Supreme Court that has narrowed the scope of protections for patent holders. Last April, for example the justices signaled that too many patents were being upheld for inventions that are obvious. The judges on the Federal circuit are reacting to the anti-patient trend at the supreme court, says Harole C.wegner, a patent attorney and professor at Jorge Washington University Law School.1. Business-method patents have recently aroused concern because of[A] their limited value to business[B] their connection with asset allocation[C] the possible restriction on their granting[D] the controversy over authorization2. Which of the following is true of the Bilski case?[A] Its ruling complies with the court decisions[B] It involves a very big business transaction[C] It has been dismissed by the Federal Circuit[D] It may change the legal practices in the U.S.3. The word about-face most probably means[A] loss of good will[B] increase of hostility[C] change of attitude[D] enhancement of dignity4. We learn from the last two paragraphs that business-method patents[A] are immune to legal challenges[B] are often unnecessarily issued[C] lower the esteem for patent holders[D] increase the incidence of risks5. Which of the following would be the subject of the text?[A] A looming threat to business-method patents[B] Protection for business-method patent holders[C] A legal case regarding business-method patents[D] A prevailing trend against business-method patents参考答案及解析1、选C. 细节推理题。

LIFTING THE CORPORATE VEILBibliography:Books and Journals:John Dewey, The Historic Background of Corporate Legal Personality, 35 Yale L.J.655 passim (1926)William O. Douglas & Carrol M. Shanks, Insulation from Liability through Subsidiary Corporations, 39 Yale L.J. 193 passim (1929);Warner Fuller, The Incorporated Individual: A Study of the One-Man Company, 51 Harv. L. Rev. 1373 passim (1938);Elvin R. Latty, The Corporate Entity as a Solvent of Legal Problems, 34 Mich. L. Rev. 597 passim (1936).AW Machen, "Corporate Personality" (1910) 24 Harvard Law Review 253.C Alting, "Piercing the corporate veil in German and American law - Liability of individuals and entities: a comparative view" (1994–1995) 2 Tulsa Journal Comparative & International Law 187.Anna Farat & Denis Michoň,”Lifting the Corporate Veil: Limited Liability of the Company.Dine Janet, Company Law, 5th ed, (2005) Palgrave MacmillanDHN Food Distributors Ltd. v. Tower Hamlets London Borough Council (1976) 1 WLR 852.Cases:Salomon v. Salomon & Co. Ltd. [1897] A.C. 22.DHN Food Distributors Ltd. v. Tower Hamlets London Borough Council (1976) 1 WLR 852.Introduction:The corporate veil doctrine—and the related rules of separate corporate personality and limited liability—has been a much-studied subject in corporation lawsince the early part of the twentieth century.1The corporate veil in the United Kingdom is a metaphorical reference used in UK company law for the concept that the rights and duties of a corporation are, as a general principle, the responsibility of that company alone. This concept has traditionally been likened to a "veil" of separation between the legal entity of a corporation and the real people who invest their money and labor into a company's operations.Corporate veil lifting depicts a lawful judgment or right to treatment as a right or liability of its share-holders or the Board of Directors. We can say that a separate legal entity depicts a corporation possessing a liability to own its debts and at the same time, corporation is a sole beneficiary of owed credit. Countries having common law generally support the rule of separate personality, but countries may lift the corporate veil depending upon the situation.2Limited liability and separate personality:Without incorporating a company, limited liability is not available. The idea of limited liability is that when a company is liquidated, its members (or shareholders) are not required to contribute, but they must pay their shares in the company's entire assets. In other words, the liability of members is limited. The capital can be mobilized more effectively through limited liability. Limited liability is also an effective means of raising funds for the company. With limited liability, companies have a choice of either loans or limited liability capital market development is also facilitated by limited liability. 3Separate personality is another concept. It is observed that limited liability and separate personality are different concepts. Considering the case of unlimited1See, e.g., John Dewey, The Historic Background of Corporate Legal Personality, 35 Yale L.J.655 passim (1926); William O. Douglas & Carrol M. Shanks, Insulation from Liability through Subsidiary Corporations, 39 Yale L.J. 193 passim (1929); Warner Fuller, The Incorporated Individual: A Study of the One-Man Company, 51 Harv. L. Rev. 1373 passim (1938); Elvin R. Latty, The Corporate Entity as a Solvent of Legal Problems, 34 Mich. L. Rev. 597 passim (1936).2AW Machen, "Corporate Personality" (1910) 24 Harvard Law Review 253.3C Alting, "Piercing the corporate veil in German and American law - Liability of individuals and entities: a comparative view" (1994–1995) 2 Tulsa Journal Comparative & International Law 187.company, separate personality can be present but without limited liability. It’s in the constitution that law can lay down limited liability without separate personality. But this is possible only in limited partnership. Generally it has been observed that operation of limited liability can be made very smooth by the use of separate personality.Separate personality can be defined as a business setting in which assets and liabilities of the company does not belong to its members but to the company itself. Courts have the right of lifting the corporate veil which will result in member being liable. Limited liability is only applicable when a company in the process of wrapping-up. If an unlimited company is declared bankrupt members are to share the funds to pay company’s debt. But this does not mean that the creditor can directly sue the members. However, if the company is a limited liability company, members of the holders of fully paid shares are in no way liable to contribute to the company debts.The corporate veil principle:Ever since 100 years ago, the famous case of Salomon v. Salomon & Co. Ltd1, one might say a case that is not entirely welcomed by all, it has been a settled principle of English Law that the veil of incorporation can, and often does, give the members of a company limited liability, protected by that which constitutes the “separate personality “of the company.On appeal, the House of Lords held that Salomon case was not a sham that the debts of the corporation were not the debts of Mr. Salomon because they were two separate legal entities; and that once the artificial person has been created, "it must be treated like any other independent person with its rights and liabilities appropriate to itself."As Lord Macnaghten observed2:“The company is at law a different person altogether from the subscribers to the memorandum, and, though it may be that after incorporation the business is precisely the same as it was before, and the same persons are managers, and the same hands receive the profits, the company is not in law the agent of the subscrib ers or trustee for them.”1Salomon v. Salomon & Co. Ltd. [1897] A.C. 22.2Ibid. at p. 51.Thereby, it determined the direction of modern company law and the nature of private limited companies. Similar doctrines are incorporated in the statutory provisions of Continental countries. A separate legal personality and limited liability has aimed to induce investment, encourage trade and to be an incentive for entrepreneurs to start up new business even if it might involve commercial risk.1ways to lift the corporate veil:If a company goes insolvent, there are certain situations where the courts lift the veil of incorporation on a limited company, and make shareholders or directors contribute to paying off outstanding debts to creditors. However, t he Court does not always apply the principles established in Salomon v. Salomon & in many cases, the court will or will ignore the piercing of corporate veil, to reveal the real person or the form and characteristics of the company. The reason behind this may be that the law will not allow the abuse of corporate form or for the purpose of the statute is set.1. AgencyIn Solomon v. Solomon case, justice Vaughan Williams said the company is only an agent of Solomon. "This business is Mr. Solomon's business and no one else, that he chose to employ as an agent limited liability company, which he bound to compensate the agency, and this agency, the company has a lien on the assets ... ... ... "However, in the appeal to the court ruled that companies do not automatically become the agent of the shareholders, even if it is the House of Lords one man company and other shareholders, they were dummies.2Have the ability to act as agent of a company can do all of its parent company or any agency or individual members, so if it or they are authorized to do so. If this is the parent company or members will abide by his agent, so long as these actions in the actual or apparent scope of authority. But no relationship between the parties expressly agrees that the case will be difficult to establish a presumption. Try to do in1A nna Farat & Denis Michoň,”Lifting the Corporate Veil: Limited Liability of the Company Decision-Makers Undermined? Analysis of English,U.S., German, Czech and Polish Approach”.2Dine Janet, Company Law, 5th ed, (2005) Palgrave MacmillanCape Town failed. Incases validity of the agency agreement and the parties have expressly agreed to such an agreement, they will be the corporate veil is lifted; the agent should be one of the main acts.2. Parent - Subsidiaries CompaniesSometimes there might be a situation where the Solomon principle won’t comply when there is group of enterprises; the court may lift the veil to see the financial reality of these groups. In DHN food Products Ltd v. Tower Hamlets1case, it has been said that the court can ignore the case of Solomon, as long as it is just and equitable to do so. In these cases, the Court held that under the present circumstances it is a suitable piercing the corporate veil. Here, three subsidiaries are considered to be the same part of the economic entity or group, and the right to receive compensation.Lord Denning once said, 'We know that in many aspects of the treatment of a group of companies for the purpose of the account, balance sheet and profit and loss accounts together. Gore said in his book: "There is a general tendency to ignore the evidence, independent legal team", but the court will pierce the corporate veil on the facts of the case may be. The nature and control of joint-stock index will be whether the court will pierce the corporate veil.2Held in the Wolfson case, there are "not consonant with the principles of the House of Lords on the basis of which the facts of this case, the corporate veil can be pierced, to the effect that Campbell Wolfson held business or true masters of the assets of solfred "a total of two subsidiary companies and business interference claims on the value of the land compensation. In these circumstances the House of Lords said that "the correct principle adopted is appropriate to pierce the corporate veil only in exceptional circumstances exist, that it is a mere cover up the fact that the appearance of truth" in a figurative sense, refers to the appearance of the skin especially false or deceptive and covert camouflage imports. Corporator has full control of the company is not enough; just a facade constitutes the company, and this word shown in the context of identity and corporator1DHN Food Distributors Ltd. v. Tower Hamlets London Borough Council (1976) 1 WLR 852.2Smith & Keenan’s Company Law For Students, Keenan & Bisacre, FT Pitman Publishing Company Law Fundamental Principles, Stephen Griffin, Longmanactivities, deliberate concealment.In some cases, companies have not been unveiled Adams census is the best example of industry. This is a case involving judgments of foreign companies. In this case, the court held that the companies within the Group are an independent entity. But a local court is particularly reluctant to admit the concept of group entities and the relationship between corporate debts. Although this is not possible in the absence of trust held by a group of institutions or other equity theory in the United States liable for the use of debt and New Zealand and Ireland have the statutory provisions of the asset pool.3. fraudDisrespecting the Salomon’s principle, the courts have almost been prepared to pierce the corporate veil, rather than allowing the fraud to exist. As to the Gilford Motor Company v. Horne1, The Court of Appeal was of the view that “the company was formed as a device, a stratagem, in order to mask the effective carrying on of business of Mr. Horne”. In this case it was clear that the main purpose of incorporating the new company was to perpetrate fraud. Thus the court of appeal regarded it as mere sham to cloak his wrong doings.In the case of Hilton v. Plustile Ltd.2, the plaintiff and the defendant agreed to use a medium of a company in a tenancy arrangement in order to evade the application of the rent act, 1977. The court of Appeal held that the plaintiff was not entitled to lift the veil since he had full knowledge of the matter at all times. In the case of Adams v. Cape, the court laid down a test in order to find out motive of the perpetrator. The test was “whether the company had been used as a mere façade concealing the true facts”. For the fraud exception to e xist there must be a denial of some preexisting rights by the defendant to the plaintiffConclusion:1Gilford Motor Co Ltd v Horne [1933] Ch 935.2Hilton v Plustile [1988] 3 All ER 1051.In conclusion, we can say that lifting of corporate veils by UK courts should be limited to the cases in which there is some existence of concealing the identity of the owner or proprietor for the reason of avoiding some legal obligations. In fact, the essence of corporate personality is open. The Court can penetrate the veil, they need to prove its protective layer. Court will examine the situation to determine whether it is wise to lift veil of reality, and held to take into account in the real world actions of the company.。

第四辑T1P1公司未来接班人——也就是潜力股——的培养问题。

首先得搞明白的是这篇文章到底讲的什么。

不用看具体内容，有两个地方直接告诉了。

一个是题目说明的第一句话，另一个是正文的标题。

从这两个地方就可以看出全文探讨的是公司未来接班人——也就是潜力股——的培养问题。

A段讲了TLRG这个贯穿全文的研究组织诞生的原因：现行的研究满足不了需要，于是大多数公司只能自己探索发掘接班人的模式；（即第五题的答案）B段讲了直属经理（line managers）对于发掘接班人的重要性（真是干什么都要从基层抓起），以及经理们的一些疑虑；C段讲的是接班人问题对公司的重要性，并且应该让院线经理们明白这种重要性；D段是针对前面列出的问题，提出的解决建议，什么专家协助等等。

整篇文章分为四个部分，层层递进，有很强的逻辑性。

拿这样的文章来做阅读材料应该是相对容易把握的。

题目解析：图中蓝色的线为答案潜伏的地方。

7个题干基本是将原文中的句子用另外的词语和句型表述出来，所以题干中的关键词都能在正文里找到与之匹配的，比如第四题题干里的expert对应D段的specialists,第六题的too busy to对应于B段里的heavy workloads，第七题的interest对应于C段的appeal。

第一题说“经理们必须采取措施使潜力股们相信他们对公司的价值”，也就是要让潜力股们对公司忠诚，即C段说的creating “attraction centres”和loyalty。

第二题“组织必须把目光投向正在培养中的潜力股以外的地方”，即D段最后两句话所说的寻找新一代的潜力股。

第三题和B段的最后一句话完全是一个意思：怕培养潜力股的投入收不回成本。

第四题说开发潜力股，经理们需要在公司内部得到专家支持。

答案是D段的第一句话：公司的人力资源专家需要采取行动。

HR specialists就是expert。

第五题说公司现在没有在指导策略的支持下辨别潜力股。

1.某公司接到一份经B银行保兑的不可撤销信用证。

当该公司按信用证规定办完装运手续后，向B银行提交符合信用证各项要求的单据要求付款时，B银行却声称：该公司应先要求开证行付款，如果开证行无力偿付时，则由其保证行付款。

问题：B银行的要求对不对？分析：B银行的要求是毫无道理的。

理由如下：按照《跟单信用证统一惯例》的规定，对信用证加具保兑的银行，在遵守信用证一切条款的条件下，对受益人承担付款、承兑的责任。

保兑行在信用证业务中，承担第一付款人的责任。

因此就本案例来讲，B银行为信及证的保兑行，他也就承担了首先付款的责任，对受益人提交的符合信用证要求的单据承担付款责任，而不是俟开证行无力付款时他再保证付款。

他对受益人的要求，是混淆了“保兑”和“担保付款”两种概念，他的要求是不合理的。

2.2002年2月，我国A公司与英国B公司签订出口合同，支付方式为D/P 120 days aftersight。

中国C银行将单据寄出后，直到2002年8月尚未收到款项，遂应A公司要求指示英国D代收行退单，但到D代收行回电才知道单据已凭进口商B公司承兑放单，虽经多方努力，但进口商B公司以种种理由不付款，进出口商之间交涉无果。

后中国C 银行一再强调是英国D代收行错误放单造成出口商钱货损失，要求D代收行付款，D 代收行对中国C银行的催收拒不答复。

10月25日，D代收行告知中国C银行进口商已宣布破产，并随附法院破产通知书，致使出口商钱货两空。

问题：从本案例中，我们可以吸取什么教训？分析：采用D/P远期方式，对出口方来讲存在较大风险，实际是出口商给与进口商资金融通，让进口商不必见单即付款。

所以出口商应尽量避免使用D/P远期。

如果必须要选择D/P远期，那么应把握以下几点：（1）要有风险意识，先考虑客户资信。

（2）要注意那些不做远期付款交单业务，而将其按即期或承兑交单处理的国家和地区。

（3）为避免货物运回或再处理货物的损失，可让进口商预付相关款项，如有可能预付款中可包括出口商利润。

会计舞弊财务舞弊外文文献翻译Corporate accounting fraud has been on the rise in recent times。

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and the n for Economic XXX.BackgroundThe corporate accounting scandals of the early 2000s。

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brought to light the XXX scandals had far-reaching consequences。

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15选10：1、What do National Semiconductor,Maxwell House Coffee,Deloitte&Touche,and Hearst Magazines have in common?All these organizations are headed by moreover,according to a recent study by Catalyst,a national nonprofit organization assisting women in business,more than 80 percent of Fortune 500 companies have at least one woman on their boards of directors,up from 69 percent two years earlier.Despite all this,there is evidence that women are not commonly found at the executive level.No fortune-500 company has a female CEO;women executives are extremely underrepresented in some industries,such as manufacturing,engineering,and financial services;and responses to the Catalyst survey show that six in ten women believe women suffer discrimination in pursuing executive business positions.Industry experts have pointed out several blocks to women's progress up the corporate ladder.Among these blocks are the prejudiced notions of women that some men in managerial positions still bring to the recruiting process.In addition,because women are often excluded from the informal network outside the office-for example,by not being given season tickets to sporting events and by not being invited to play golf-they miss out on the opportunity to build relationships.Other blocks include difficulties in balancing career and family(women are still the primary caregivers in our society),lack of general management experience,reluctance to travel,and unfriendly corporate cultures that drive women away before they are ready for executive positions.2、Lance Armstrong is thirty-three years old and is one of the best athletes in the world.Scientists say his body operates better than the average person.For example,his heart can beat more than two hundred times a minute.It pumps an extremely large amount of blood and oxygen to his legs.Edward Coyle,head of the Human Performance Laboratory at the University of Texas in Austin,tested Armstrong five times from 1992 until 1995.Each time,the cyclist rode a fixed bike for twenty-five minutes with the work rate increasing every five minutes.Scientists measured Armstrong's performance against the amount of oxygen he breathed.Doctor Coyle discovered an 8%increase in Armstrong's muscle power.Doctor Coyle suspected Armstrong might have developed more of a certain kind of muscle during his seven years of training. Doctor Coyle also discovered that Armstrong was able to reduce his body weight and body fat before his Tour de France victories,This enabled him to increase his power in relation to his body weight by18%.Doctor Coyle says the results of the study show that long-term training has more of an effect on athletes than scientists thought.Lance Armstrong is unique in another way.In 1996,when he was twenty-five,he discovered he had cancer of the testicles,which had spread to his lungs and brain.Armstrong received chemical treatment and several operations on his brain.After he recovered,he began training again in 1998.The next year he won his first Tour de France race.Many people who have survived and are living with cancer believe he is a hero.A college education is an investment in the future.But it can be a costly one.The college Board estimates that the costs at a four-year public college in the United States increased 10%this past school year.That was less than the 13%increase the year before,but still much higher than the inflation rate.Public colleges and universities still cost a lot less than private ones.Financial aid often helps.But financial experts advise parents to start college savings plans when their child is still very young.All fifty states and the District of Columbia offer what are called 5-29plans.These plans are named after the part of the federal tax law that created them in 1996.States use private investment companies to operate the majority of the programs.Every state has its own rules governing 5-29 plans.Some of the plans are free of state taxes(州税).And all are not required to pay federal taxes.However,the government could start to tax withdrawals(取钱)in 2011 if Congress 5-29 plans include investment accounts thatincrease or decrease in value with the investmentsthey contain.Families must decide howaggressively they want to put money into stocks,orother investments.Another kind of 5-29 plan lets parents begin to payfor their child's education in advance and longbefore their child starts college.This kind ofsavings program is called a prepaid tuitionplan.The money goes into an account to pay for aneducation at a public college or university in thefamily's home state.3、There is progress toward a possible treatmentfor lung diseases such as SARS(severe acuterespiratory syndrome).Researchers have learnedmore about how the SARS virus works:it interfereswith a system in the body that uses enzymes tocontrol blood pressure and fluid balance.Scientistssay the virus attaches to an enzyme known asACE-two,The virus blocks the enzyme,permittingfluid to enter the lungs.A team from Europe and Asia reported the findingsin Nature Medicine.Doctor Josef Penninger of theInstitute of Molecular Biotechnology in theAustrian Academy of Sciences was the majorwriter of the report.The discovery could lead to anew means of treating not just SARS but also otherdiseases that can cause lung failure.These includeavian flu and influenza in humans.The first cases of SARS were discovered inGuangdong province,in southern China,inNovember of 2002.SARS was not identified as aworldwide threat until March of 2003.The diseasespread to 26 countries,most of them in theAsia-Pacific area.An estimated 8000 people hadSARS.More than 770 of them died,or about 10%,arelatively high rate.The World Health Organization warned people notto travel to affected areas.The crisis hurtinternational travel and business.The WHO saysthe disease stopped spreading by July of 2003.As aresult of SARS,the health agency got new powersto act before a government officially announces acrisis.阅读：1、The large American energy servicecompany,Enron,failed a few years ago.问题：①T passage mainly discusses two cases ofEnron's top officials.②According to the government,Mr.Causeymisused his knowledge of accounting to cheatinvestors and others.③What did Richard Causey claim?He is innocentbecause he did everything according to theregulations.④According to the passage,one common featureof the two cases is that both Mr.Causey andMr.Fastow had done illegal things for their ownbenefits.⑤It can be inferred from the passage that the twocases found to be closely connected.2、For any given task in Britain there are moremen than are needed.问题：①According to the passage,the argument ofjobs between unions is settled by means ofproviding more job opportunities.②What is the author's attitude towards the Britishway of life and work?Neutral.③By "appear to be choosing leisure over goods"in the last paragraph,the authors means thatBritons prefer enjoyment to productivity.④It can be inferred from the passage that Britonswon't increase productivity at the cost of theirleisure.⑤By using the examples in Paragraph 5,the authorpleasant place.3、A major sociological theory known assymbolic interactionism offers some importantinsights into how men and women are taught tofill different roles in society.问题：①According to the passage,if one isgiven a certain message about himself orherself time and again,he or she will find itbelievable and then behave accordingly.②Cooley's concept of looking-glass self canhelp us understand how men and women aretaught to perform different social roles.③The word "intimidated" in paragraph 2 isclosest in meaning to frightened.④The author's purpose of writing this article isto show the influence of messages andcommunication on people's behaviors.⑤What is the author's attitude towards thetheory of symbolic interactionism?Approving.4、Surprisingly,no one knows how manychildren receive education in Englishhospitals,still less the content or quality of thateducation.问题：①The author points out at the verybeginning that not enough is known abouthospital teaching.②What can be inferred from the latestsurvey?Only one-fourth of the hospital havefull-time teachers.③Even if hospital teaching is of any help,ateacher usually just keeps the children fromidling around.④What do children in hospital usually do inorder to catch up with their school work?Theyturn to their schoolmates for help.⑤W e can conclude from the passage that theauthor is concerned with the present state ofhospital teaching.5、Jan, 6 issue-The weather outside wasicy,but inside,250journalists were gathered in aManhattan office complex to see the latestschemes for rebuilding the World Trade Centerst week was the fir st hope thatsomething good for the city could emerge fromSeptember 11.答案：①The world "bungled"in Paragraph 2can be best replaced by spoiled.②The international competition for newdesigns of World Trade Center was extremelyfierce among designers around the globe.③the passage is mainly about the schemes forrebuilding the World Tread Center site.④It can be inferred from the passage that inthe schemes,the designers try to offer moreways of escaping in case of an emergency.⑤According to the passage,the most decisivefactor in the competition lies in how to treatthe street level and underground.6、A soccer referee suspended for scoring agoal while taking charge of a game hasresigned after being found guilty of bringingthe game into disrepute by the Essex CountyFootball Association.答案：①According to the passage,savill hit theheadlines because what he had done wasagainst the law.②What is the meaning of the word"disrepute"in Paragraph 1?Bad fame.③What does the word "it"in Paragraph 3 referto?The referee's goal.④Savill resigned because he didn't expect the footballassociation to suspend him.⑤Which of the following is true according to the passage?WhatSavill had done was quite rare among referees.7、A Census Bureau survey released Thursday shows a collegegraduate can expect to earn ＄2.1million working full-timebetween 25 and 64,which demographers call a typical work-lifeperiod.答案：①The phrase "students on the margins"in Paragraph 2 most probably refers to students who don't know whether higher education can have great influence on their earnings.②Most of Malecek's classmates are trying to get the most rewards from the money they have paid.③We can learn from the passage that college graduates in different majors usually get paid differently.④The best title for this passage would be The Effect of Education on Lifetime Earnings.⑤The result of the Census Bureau's survey seems to be rough. 完型填空：1、Most people are aware that outdoor air pollutioncan damage their health,but many do not know thatindoor air pollution can also affect healthsignificantly.Environmental Protection Agency studiesindicate that indoor levels of pollutants may be 2-5times,and occasionally more than 100 times,higher thanoutdoor levels.There are many sources of indoor air pollution in anyhousehold.These include combustion sources,productsfor home cleaning and maintenance,personal care,orhobbies;central heating and cooling systems andhumidification devices;and outdoor air pollution.Immediate effects may show up after a single exposureor repeated exposures.These include irritation of theeyes,nose,and throat ,headaches,dizziness,andfatigue.Such effects are usually short-term andtreatable.Sometimes the treatment is simply eliminatingthe person's exposure to the source of the pollution,if itcan be identified.Symptoms of some diseases may alsoshow up soon after exposure to some indoor airpollutants.Certain effects are similar to those from colds or otherviral diseases,so it is often difficult to determine if thesymptoms are a result of exposure to indoor airpollution.For this reason,it is important to pay attentionto the time and place the symptoms occur.If thesymptoms fade or go away when a person is away fromhome and return when the person returns,efforts shouldbe made to identify indoor air sources that may bepossible causes.Some effects may be made worse by aninadequate supply of outdoor air or from theheating,cooling,or humidity conditions prevalent in thehome.2、Amongst the most popular books being writtentoday are those which are usually classified as sciencefiction.Hundreds of titles are published every year andare read by all kinds of people.Furthermore,some of themost successful films of recent years have been basedon science fiction stories.It is often thought that science fiction is a fairly newdevelopment in literature,but its ancestors can be foundin books written hundreds of years ago.These bookswere often concerned with the presentation of someform of ideal society,a theme which is still often foundin modern stories.Most of the classics of science fiction,however,havebeen written within the last hundred years.Books bywriters such as Jules Verne and H.G Wells,to mentionjust two well-known authors,have been translated intomany languages.Modern science fiction writers don't write about menfrom Mars or space adventure stories.They are moreinterested in predicting the results of technicaldevelopments on society and the human mind;or inimagining future worlds which are a reflection of theworld which we live in now.Because of this theirwriting has obvious political undertones.In an age where science fact frequently overtakesscience fiction,the writers may find it difficult to keepahead of scientific advances.Those who are sufficientlyclear-sighted to see the way we are going,however,mayprovide a valuable lesson on how to deal with theproblems which society will inevitably confront as ittries to master its new technology.3、One of the most important features that distinguishreading from listening is the nature of theaudience.Since the writer often does not know who willread what he writes,he must attempt to be as clear aspossible.Time can be taken to plan the piece of writingso that it is eventually organized into some sort oflogical sequence of events or ideas.When wespeak,however,we normally have very little time toplan what we intend to say.Since we are actuallyaddressing our audience face to face we may omit someof the information we believe our audience shares.Andthe more familiar we are with our audience,the moreinformation we are likely to leave out.In any case theycan always stop and ask a question or ask forclarification if we have left out too much.Areader,however,cannot do this but can at leastattempt comprehension at his own speed;that is tosay,he can stop and go backwards or forwards,referto a dictionary or just stop and rest.When we listenwe may have to work hard to sort out the speaker'sthoughts by referring backwards and forwardswhile the speaker continues.As the speakerstruggles to organize his thoughts,he will usefillers,he will still make mistakes and repeat whathe has already said.His speech will be characterizedby a limited range of grammatical patterns andvocabulary and the use of idioms to convey somegeneral meaning quickly.It should be clear,then,thatthe listener has to take an active part in the processby ignoring the speaker's repetitions andmistakes,and by seeking out the main ideainformation through recall and prediction.To keepthe process going smoothly he also has understoodwithout actually interrupting.填空1、The abstract is usually the first section of an academic research paper,coming after the title and before the introduction.2、According to their formats,informative abstracts can be classified into two kinds:standard abstracts and structured abstracts.3、Reduced Abstract(缩略性摘要)'s format:purpose+methods、results、conclusions.4、Verb Tense in Citations(引文当中的三种突出形式):information prominent、weak author prominent、author prominent.5、A sentence of research questions generally consists of three parts:signal word、missing information, and research topic.6、Purpose:You may write the statement of purpose from one of the following two orientations:①the orientation towards the report itself;②the orientation towards the research activity.7、Value:It can be written from two alternative points of views:value in theory or value in practice.8、The main parts of the method(方法) section are procedures and materials,which describes the steps used in your study and the materials employed at each step.方法包含的内容：Overview if the Experiment(also called study Design)、population of sample、Location、Restrictions or limiting Conditions、Sampling Technique、Procedures、Materials、Variables、Statistical Treatment.(1、2、6、7必须要有)9、The procedure is the description of the steps you followed in conducting your study.10、Results:So,this section presents the findings of the study in both figures and text.11、Different Types of Results(数据的不同表现形式):There are generally three different types of results that you may need to report,depending on the kind of study you do:Comparison、Tendency and Relationship.12、The last major section of the experimental research report is usually titled discussion (sometimes called "conclusions"). 13、Acknowledgements(致谢) are mainly used to express the author's indebtedness to those other than(除了) authors who have helped in the research by offering any useful materials,specimen,technical know-how,suggestions,or financial aid to the author. 翻译1、You shouldn't have been following him so closely;you should have kept your distance.(你应该与他保持距离)。

一、选择题1、一国把自己的商品输往国外市场销售，称为（）。

A、出口贸易B、进口贸易C、国际贸易D、国内贸易2、我国出口商品结构逐步由主要出口初级产品向主要出口（）转变。

A、原材料B、农产品C、矿产品D、制成品3、在今后相当长的一个时期，（）的出口在我国整个出口贸易中，仍将占有较大比重。

A、资产密集型产品B、劳动密集型产品C、技术密集型产品D、成本密集型产品4、普惠制的主要原则是（）A、普遍的、非歧视的和互惠的B、普遍的、非歧视的和非互惠的C、非普遍的、非歧视的和互惠的D、普遍的、歧视的和非互惠的5、从价税=商品（）×从价税率。

A、重量B、质量C、数量D、总值6、美国实施特别301条款“超级301条款”措施是一种（）。

A、贸易自由化B、新贸易保护主义C、管理贸易D、都不是7、发展中国家采取种种措施限制外国工业品的进口，而以国内生产的产品来取代原先的进口工业品，从而促进本国民族工业发展的经济发展战略名称为（）。

A、初级产品出口B、进口替代C、出口导向D、出口替代8、某国对某种商品进口的数量或金额规定最高限额，达到限额后便不再允许进口，这种措施称为（）。

A、“自动”出口配额B、进口许可证制C、关税配额D、绝对配额9、完全可以脱离世界“自由市场”价格，由跨国公司自行决定的价格是：（）。

A、垄断价格B、管理价格C、协定价格D、转移价格10、新贸易保护主义的基本特点是：（）。

A.、进一步强化关税的征收B、强化关税征收的同时削减非关税措施C、强化关税和非关税措施D、在关税水平不断下降的情况下不断强化种种非关税措施11、世界上第一个由最富裕的发达资本主义国家和发展中国家组成的经济一体化组织是：（）。

A、欧洲经济共同体B、洛美协定C、北美自由贸易区D、环太平洋经济合作12、下列陈述中哪一条不正确：（）。

A、国民待遇是在签订贸易条约时所依据的重要法律原则之一B、国民待遇一般不包括沿海贸易权C、国民待遇一般不包括外国公民的私人经济权力D、领海捕鱼权通常不适用国民待遇原则13、影响国际分工的决定因素是（）A、自然条件B、人口、生产规模及市场规模C、资本输出与资本流动D、社会生产力水平14、关贸总协定在数量限制上的原则是（）。

化工企业楼梯设计标准Staircase design in chemical plants plays a crucial role in ensuring the safety and efficiency of workers moving between different levels within the facility. 化工企业楼梯设计在确保员工在设施内不同楼层间移动的安全性和效率方面起着至关重要的作用。

The design standards for industrial staircases in chemical plants must adhere to strict regulations and guidelines to minimize the risk of accidents and injuries. 化工企业楼梯设计标准必须遵守严格的法规和指导方针，以最大限度地减少事故和受伤的风险。

Factors such as the layout of the plant, the specific processes involved, and the number of employees using the staircase should be taken into consideration when designing industrial stairs. 在设计工业楼梯时，应考虑工厂的布局、涉及的具体工艺以及使用楼梯的员工数量等因素。

Attention to detail and adherence to safety regulations are essential in creating a staircase design that not only meets functional requirements but also enhances the overall safety of the work environment. 注意细节并遵守安全法规对于创造符合功能要求并提高工作环境安全性的楼梯设计至关重要。

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Jinlong Lou: Hello, everyone. My name is Lou Jinlong. Today it is our turn to make a group discussion on corporate social responsibility, and they are mygroup members.Mingyang Zhen: Hello, everyone. My name is Zhen Mingyang.Lijie Zhang: Hello, everyone. My name is Zhang lijie.Weiyi Zhang: Hello, everyone. My name is Zhang Weiyi.Fang Shang: Hello, everyone. My name is Shang Fang.Jinlong Lou: In the 1980s, movements of corporate social responsibility started to rise gradually, which involved Environmental Protection, Labor Security,Human Rights and so on.Corporate social responsibility is a kind of moral element beyondeconomy and law, which at least includes two aspects of content: on theone hand, in the process of management the enterprise should takenecessary responsibility for stakeholders; on the other hand, theenterprise should also consider the public interests and undertake moresignificant responsibilities for the country and even the world. Mingyang Zhen: In fact there are several reasons to explain why Corporate Social Responsibility is becoming more and more important.First and foremost, nowadays an increasingly well—informed breed of public is now demanding facts about the business community`ssocial and environmental performance．CSR is，at least in part, aresponse of the business community to complaints that it has failed tocreate trusting relationships with the publicWhat is more ,from the point of companies themselves, theimportance of CSR embodied in that it is an important way to increasethe competitiveness of companies. Companies are now expected toform partnerships with their stakeholders．They must find ways toempower stakeholders with information which needs to be presented ina way that is accessible, honest and engaging. They also should listen topublic`s opinion and involve them in key business decisions．Last but not least ,from the perspective of widespread society interest,CSR can help them to coordinate the economic, social andenvironmental development and competition.Lijie Zhang: In June 2011, a leaking accident happened in Penglai 19-3 oil field in Bohai Bay which is developed by CNOOC and ConocoPhillips, theproblem about the environment pollution on the host country caused byforeign Investment enterprises was pushed in the teeth of the storm onceagain. People have different opinions on the problem about whether theenvironmental pollution on the host country caused by foreigninvestment enterprises will be worse.Fang Shang: In fact, similar to the environmental pollution caused by foreign direct investment enterprises event has occurred in the international arena. It isobvious that efficient actions should be taken to prevent the situationfrom getting worse. And some investigations along with analysis on thecauses are necessary to make improvement.Weiyi Zhang: First, the profit-driven nature of the foreign-funded enterprises lead to the transfer of industry which causes serious pollution and more resourceconsumption to other countries, especially in emerging developingcountries, thus aggravating the pre-existing problem of environmentalpollution and worsening the ecological environment in emergingdeveloping countries. For example, due to the low degree of attention toenvironmental protection, China has attracted some high-pollutingenterprises which lead the trend that China has become a haven forforeign pollution. The annual report from the Environmental ProtectionAdministration in China reveals that there are more than 10 provinces,municipalities and autonomous regions existing environmentalviolations from foreign enterprises. These foreign companies are mostlyfrom Europe, America, Japan and other developed countries. And theyare involved in food, electronics, chemicals, machinery manufacturing,causing serious negative impact on China's ecological environment. Jinlong Lou: What’s more, between developed and emerging developing countries there is a big difference in the strict environmental regulations, and insome developing countries the implementation of the environmentalstandards are not strict enough. Many pollution-intensive enterprise ofsome developed countries in order to escape their own strictenvironmental regulations, reduce the costs of environmental protection,have transferred their production bases to emerging developing countries,so these foreign-funded enterprises will cause a tremendous negativeimpact on the environment of the emerging developing countries. Mingyang Zhen: Thirdly, with the help of investment activities of multinational companies across national borders, the development of internationaldirect investment made environmental problems which always appear inone country become international environmental issues. Directinvestment in countries with lower environmental standards equivalentto the "unfair competition". In order to compete with the low standardopponent, higher environmental standards of developed countries will bedestroyed. So the global environmental protection standards will also beeffected. And environmental protection in emerging developingcountries will be hindered because of the race toward the lowest pointcompetition.Lijie Zhang: The environmental pollution caused by foreign enterprises and the international financial crisis have certain correlation. China，for example,according to statistics, in 2008 when has a financial crisis hit, theIndustrial wastewater emissions is huge, the growth rate of papermakingand paper products industry investment which have a negative impact onthe environment reached 11.6 percent; In the same year, the investmentgrowth rate of electricity, gas and water production and supply industrieswhich have great negative impact on the environment was up to 58.1percent, much higher than 24.5 percent in 2009.Fang Shang: Foreign-funded enterprises have a negative impact on the environment of the emerging developing countries through various channels overall.On one hand, the generation of foreign-funded environmental pollutionis owing to lower environmental standards in emerging developingcountries and the legal and regulatory imperfections. On the other hand,the local government gives up the concern of long-term costs ofresources and the environment and overlooks the sustainable economicdevelopment, which is also contributed to its generation. Therefore,when calling for corporate undertaking social responsibility consciously,the government should also have some enforcement measures at thesame time.Weiyi Zhang: Despite some negative examples of corporate social responsibility, we can be sure of that most of the companies do have a social responsibility,and contribute to the community by taking advantage of their variousstrengths. Next, let’s think of some positive cases.Jinlong Lou: In 2003, SARS attacked China. According to National Federation of Industry and commerce statistics, more than 3000 of private enterprisesdonated amounting to 56 billion Yuan to organizations which werefighting against SARS. Moreover, the actual donations should be muchhigher than this figure.Mingyang Zhen: Shareholders and investors themselves are exerting pressure on corporations by socially responsible investing to make them behaveresponsibly. Non-governmental organizations are also taking animportant role, using the power of the media and the Internet to increasetheir scrutiny and collective activism around corporate behavior.Lijie Zhang: Corporate social responsibility comes from its social power. So enterprises should be a two-way open system that is open to accept theinformation of society, and help public understanding its operation. First,enterprises should pay attention to protect workers’ health and ensurethat the rights are not infringed. At the same time, enterprises should setan example in law-abiding. Second, each activity, product and service ofenterprises, must consider the social costs and benefits at the same timeof considering cost-effectiveness, such as making sure goods are safeand at a fire price, protecting the environment and taking a sustainabledeveloping road. Third, all the social costs linked to each activity,product and service should transfer to consumers ultimately. In addition,enterprises, as legal persons, should be the same as other individualsinvolved in resolving some of social problems beyond their normalrange. Then enterprises can choose the development of philanthropy andassume some responsibility of ethics.Fang Shang: This oil spill accident can be said to be the symbol of frequent accidents caused by foreign-funded enterprises. Essentially theenvironmental pollution is a threat to public safety. It should be regardedas the first priority when acquiring interests. Only in that way, can thecorporate truly value safety and increase safety awareness andinvestment, and effectively take social responsibility. Only companieswith social responsibility can truly provide the high-quality services andproducts with the people. This accident can be said to be the symbol offrequent accidents caused by foreign-funded enterprises. In recent years,the public security has become a primary issue in the field of publicadministration. If you want to "cure", it is necessary to strengthen theenterprise public duty and improve the safety cost of the enterprise,which means that businesses should pay for public safety.Weiyi Zhang: The studies show that self-restraint is difficult for corporations to fulfill their social responsibilities at the primary stage. Only with themandatory involvement of the government and other external drivingforce, CSR can be effectively fulfilled.In order to promote CSR, the government must improve the relevantlegislative procedures. Only by achieving legalization of CSR, thegovernment can force CSR fundamentally. Moreover, the functionalcharacteristics of the government have determined the duties which the government should bear in fulfilling the CSR. In other words, strengthen supervision and management by the government is a top priority. Good incentive mechanisms, such as scientific evaluation mechanism, comprehensive training mechanism and sound correction mechanism, should be built at the same time so that the corporation will be pleased to undertake the social responsibility.。