The Arms Length Standard April 2006
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美国乐队Fall Out Boy资料简介Fall out boy(翻闹小子,又译“打倒男孩”),是来自美国芝加哥的一个摇滚乐队,组建于2001年,曾入围格莱美。
充满年轻活力朝气,畅快将庞克的不羁气焰完全释放,些许EMO风格夹带流畅声线。
下面是小编为大家整理的美国乐队Fall Out Boy资料简介,希望大家喜欢! Fall Out Boy资料简姓名:Fall Out Boy打倒男孩国家:美国组建时间:2001年类型:乐队特点:充满年轻活力朝气简称:FOB乐队资料组建时间 / 地点:2001年 / 伊利诺伊州,美国Fall Out Boy(简称:FOB)是一支流行朋克(Pop Punk)、另类摇滚曲风(Alternative-Rock)的乐团,他们来自美国伊利诺伊州的芝加哥,在2001年组成。
乐团成员包括派崔克•史坦普(Patrick Stump,主唱、吉他手)、彼特•温兹(Pete Wentz,贝斯、主要作词者)乔•特洛曼(Joe Trohman。
吉他手)、安迪•赫里(Andy Hurley,鼓手)。
乐队成员派崔克•史坦普(Patrick Stump,主唱、吉他手)彼特•温兹(Pete Wentz,贝斯、主要作词者)乔•特洛曼(Joe Trohman。
吉他手)安迪•赫里(Andy Hurley,鼓手)Fall Out Boy乐团生涯2002年—2004年:乐团起步乐团首先在2002年发行了《Split EP》,隔年发行首张专辑《Fall Out Boy之与你的女友在傍晚出游》(Fall Out Boy's Evening Out With Your Girlfriend)。
在这段期间,Fall Out Boy乐团在芝加哥和近郊地区进行一连串的演出。
哥伦比亚骑士厅(The Knights of Columbus Hall)是早期Fall Out Boy乐团最常演出的地点。
他们的音乐录像带“到院前死亡”(Dead on Arrival)就是在此拍摄,同时该地也是许多场“秘密演出”的地点。
DIRECTIVE2006/42/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILof17May2006on machinery,and amending Directive95/16/EC(recast)(Text with EEA relevance)THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO-PEAN UNION,Having regard to the Treaty establishing the European Com-munity,and in particular Article95thereof,Having regard to the proposal from the Commission(1),Having regard to the opinion of the European Economic and Social Committee(2),Acting in accordance with the procedure laid down in Article251of the Treaty(3),Whereas:(1)Directive98/37/EC of the European Parliament and ofthe Council of22June1998on the approximation ofthe laws of the Member States relating to machinery(4)codified Directive89/392/EEC(5).Now that newsubstantial amendments are being made to Directive98/37/EC,it is desirable,in order to clarify matters,thatthat Directive should be recast.(2)The machinery sector is an important part of the engi-neering industry and is one of the industrial mainstaysof the Community economy.The social cost of the largenumber of accidents caused directly by the use ofmachinery can be reduced by inherently safe design andconstruction of machinery and by proper installationand maintenance.(3)Member States are responsible for ensuring the healthand safety on their territory of persons,in particular ofworkers and consumers and,where appropriate,ofdomestic animals and goods,notably in relation to therisks arising out of the use of machinery.(4)In order to ensure legal certainty for users,the scope ofthis Directive and the concepts relating to its applicationshould be defined as precisely as possible.(5)The Member States'mandatory provisions governingconstruction site hoists intended for lifting persons orpersons and goods,which are often supplemented by defacto compulsory technical specifications and/or byvoluntary standards,do not necessarily lead to differentlevels of health and safety but,because of their dispari-ties,do nevertheless constitute barriers to trade withinthe Community.Moreover,the national systems for theconformity assessment and certification of thesemachines diverge considerably.It is therefore desirablenot to exclude from the scope of this Directive construc-tion site hoists intended for lifting persons or personsand goods.(6)It is appropriate to exclude from the scope of this Direc-tive weapons,including firearms,that are subject toCouncil Directive91/477/EEC of18June1991oncontrol of the acquisition and possession of weapons(6);the exclusion of firearms should not apply to portablecartridge-operated fixing and other impact machinerydesigned for industrial or technical purposes only.It isnecessary to provide for transitional arrangementsenabling Member States to authorise the placing on themarket and putting into service of such machinerymanufactured in accordance with national provisions inforce upon adoption of this Directive,including thoseimplementing the Convention of1July1969on theReciprocal Recognition of Proofmarks on Small Arms.Such transitional arrangements will also enable the Euro-pean standardisation organisations to draft standardsensuring the safety level based on the state of the art.(7)This Directive does not apply to the lifting of persons bymeans of machines not designed for the lifting ofpersons.However,this does not affect the right ofMember States to take national measures,in accordancewith the Treaty,with respect to such machines,with aview to implementing Council Directive89/655/EEC of30November1989concerning the minimum safety andhealth requirements for the use of work equipment byworkers at work(second individual Directive within themeaning of Article16(1)of Directive89/391/EEC)(7).(1)OJ C154E,29.5.2001,p.164.(2)OJ C311,7.11.2001,p.1.(3)Opinion of the European Parliament of4July2002(OJ C271E,12.11.2003,p.491),Council Common Position of18July2005(OJ C251E,11.10.2005,p.1)and Position of the European Parlia-ment of15December2005(not yet published in the OfficialJournal).Council Decision of25April2006.(4)OJ L207,23.7.1998,p. 1.Directive as amended by Directive98/79/EC(OJ L331,7.12.1998,p.1).(6)OJ L256,13.9.1991,p.51.(8)In relation to agricultural and forestry tractors,the provi-sions of this Directive concerning the risks currently notcovered by Directive2003/37/EC of the European Parlia-ment and of the Council of26May2003on type-approval of agricultural or forestry tractors,their trailersand interchangeable towed machinery,together withtheir systems,components and separate technicalunits(1)should no longer apply when such risks arecovered by Directive2003/37/EC.(9)Market surveillance is an essential instrument inasmuchas it ensures the proper and uniform application ofDirectives.It is therefore appropriate to put in place thelegal framework within which market surveillance canproceed harmoniously.(10)Member States are responsible for ensuring that thisDirective is effectively enforced on their territory andthat the safety of the machinery concerned is,as far aspossible,improved in accordance with its provisions.Member States should ensure their capacity to carry outeffective market surveillance,taking account of guide-lines developed by the Commission,in order to achievethe proper and uniform application of this Directive.(11)In the context of market surveillance,a clear distinctionshould be established between the disputing of a harmo-nised standard conferring a presumption of conformityon machinery and the safeguard clause relating tomachinery.(12)The putting into service of machinery within themeaning of this Directive can relate only to the use ofthe machinery itself for its intended purpose or for apurpose which can reasonably be foreseen.This doesnot preclude the laying down of conditions of useexternal to the machinery,provided that it is not therebymodified in a way not specified in this Directive.(13)It is also necessary to provide for an adequatemechanism allowing for the adoption of specificmeasures at Community level requiring Member Statesto prohibit or restrict the placing on the market ofcertain types of machinery presenting the same risks tothe health and safety of persons either due to shortcom-ings in the relevant harmonised standard(s)or by virtueof their technical characteristics,or to make suchmachinery subject to special conditions.In order toensure the appropriate assessment of the need for suchmeasures,they should be taken by the Commission,assisted by a committee,in the light of consultationswith the Member States and other interested parties.Since such measures are not directly applicable toeconomic operators,Member States should take allnecessary measures for their implementation.(14)The essential health and safety requirements should besatisfied in order to ensure that machinery is safe;theserequirements should be applied with discernment to takeaccount of the state of the art at the time of constructionand of technical and economic requirements.(15)Where the machinery may be used by a consumer,thatis to say,a non-professional operator,the manufacturershould take account of this in the design and construc-tion.The same applies where a machine is normallyused to provide a service to a consumer.(16)Although the requirements of this Directive do notapply to partly completed machinery in their entirety,itis nevertheless important that the free movement ofsuch machinery be guaranteed by means of a specificprocedure.(17)For trade fairs,exhibitions and such like,it should bepossible to exhibit machinery which does not satisfy therequirements of this Directive.However,interestedparties should be properly informed that the machinerydoes not conform and cannot be purchased in thatcondition.(18)This Directive defines only the essential health and safetyrequirements of general application,supplemented by anumber of more specific requirements for certain cate-gories of machinery.In order to help manufacturers toprove conformity to these essential requirements,and toallow inspection of conformity to the essential require-ments,it is desirable to have standards that are harmo-nised at Community level for the prevention of risksarising out of the design and construction of machinery.These standards are drawn up by private-law bodies andshould retain their non-binding status.(19)In view of the nature of the risks involved in the use ofmachinery covered by this Directive,procedures forassessing conformity to the essential health and safetyrequirements should be established.These proceduresshould be devised in the light of the extent of the dangerinherent in such machinery.Consequently,each categoryof machinery should have its appropriate procedure inconformity with Council Decision93/465/EEC of22July1993concerning the modules for the various phases ofthe conformity assessment procedures and the rules forthe affixing and use of the CE conformity marking,which are intended to be used in the technical harmoni-sation directives(2),taking account of the nature of the(20)Manufacturers should retain full responsibility for certi-fying the conformity of their machinery to the provi-sions of this Directive.Nevertheless,for certain types ofmachinery having a higher risk factor,a stricter certifica-tion procedure is desirable.(21)The CE marking should be fully recognised as being theonly marking which guarantees that machineryconforms to the requirements of this Directive.All othermarkings which are likely to mislead third parties as tothe meaning or the form of the CE marking,or both,should be prohibited.(22)In order to ensure the same quality for the CE markingand the manufacturer's mark,it is important that they beaffixed according to the same techniques.In order toavoid confusion between any CE markings which mightappear on certain components and the CE markingcorresponding to the machinery,it is important that thelatter marking be affixed alongside the name of theperson who has taken responsibility for it,namely themanufacturer or his authorised representative.(23)The manufacturer or his authorised representativeshould also ensure that a risk assessment is carried outfor the machinery which he wishes to place on themarket.For this purpose,he should determine which arethe essential health and safety requirements applicable tohis machinery and in respect of which he must takemeasures.(24)It is essential that,before drawing up the EC declarationof conformity,the manufacturer or his authorised repre-sentative established in the Community should prepare atechnical construction file.However,it is not essentialthat all documentation should be permanently availablein material form,but it must be possible to make itavailable on request.It need not include detailed plans ofsubassemblies used for the manufacture of machinery,unless knowledge of such plans is essential in order toascertain conformity with the essential health and safetyrequirements.(25)The addressees of any decision taken under this Directiveshould be informed of the reasons for such a decisionand of the legal remedies open to them.(26)Member States should provide for penalties applicable toinfringements of the provisions of this Directive.Thosepenalties should be effective,proportionateand dissuasive.with respect to those covered by Directive95/16/EC ofthe European Parliament and of the Council of29June1995on the approximation of the laws of the MemberStates relating to lifts(1).A redefinition of the scope ofthe latter Directive is thus deemed necessary.Direc-tive95/16/EC should therefore be amended accordingly.(28)Since the objective of this Directive,namely,to laydown the essential health and safety requirements inrelation to design and manufacture in order to improvethe safety of machinery placed on the market,cannot besufficiently achieved by the Member States and can bebetter achieved at Community level,the Communitymay adopt measures,in accordance with the principle ofsubsidiarity as set out in Article5of the Treaty.Inaccordance with the principle of proportionality,as setout in that Article,this Directive does not go beyondwhat is necessary in order to achieve that objective.(29)In accordance with point34of the InterinstitutionalAgreement on better law-making(2),Member States areencouraged to draw up,for themselves and in the inter-ests of the Community,their own tables illustrating,asfar as possible,the correlation between this Directiveand the transposition measures,and to make thempublic.(30)The measures necessary for the implementation of thisDirective should be adopted in accordance with CouncilDecision1999/468/EC of28June1999laying downthe procedures for the exercise of implementing powersconferred on the Commission(3),HAS ADOPTED THIS DIRECTIVE:Article1Scope1.This Directive applies to the following products:(a)machinery;(b)interchangeable equipment;(c)safety components;(d)lifting accessories;(e)chains,ropes and webbing;(f)removable mechanical transmission devices;(g)partly completed machinery.(1)OJ L213,7.9.1995,p.1.Directive as amended by Regulation(EC)2.The following are excluded from the scope of this Direc-tive:(a)safety components intended to be used as spare parts toreplace identical components and supplied by the manufac-turer of the original machinery;(b)specific equipment for use in fairgrounds and/or amuse-ment parks;(c)machinery specially designed or put into service for nuclearpurposes which,in the event of failure,may result in an emission of radioactivity;(d)weapons,including firearms;(e)the following means of transport:—agricultural and forestry tractors for the risks covered by Directive2003/37/EC,with the exclusion ofmachinery mounted on these vehicles,—motor vehicles and their trailers covered by Council Directive70/156/EEC of6February1970on theapproximation of the laws of the Member Statesrelating to the type-approval of motor vehicles andtheir trailers(1),with the exclusion of machinerymounted on these vehicles,—vehicles covered by Directive2002/24/EC of the Euro-pean Parliament and of the Council of18March2002relating to the type-approval of two or three-wheelmotor vehicles(2),with the exclusion of machinerymounted on these vehicles,—motor vehicles exclusively intended for competition, and—means of transport by air,on water and on rail networks with the exclusion of machinery mounted onthese means of transport;(f)seagoing vessels and mobile offshore units and machineryinstalled on board such vessels and/or units;(g)machinery specially designed and constructed for militaryor police purposes;(h)machinery specially designed and constructed for researchpurposes for temporary use in laboratories;(i)mine winding gear;(j)machinery intended to move performers during artistic performances;(k)electrical and electronic products falling within the following areas,insofar as they are covered by Council Directive73/23/EEC of19February1973on the harmoni-sation of the laws of Member States relating to electrical equipment designed for use within certain voltage limits(3):—household appliances intended for domestic use,—audio and video equipment,—information technology equipment,—ordinary office machinery,—low-voltage switchgear and control gear,—electric motors;(l)the following types of high-voltage electrical equipment:—switch gear and control gear,—transformers.Article2DefinitionsFor the purposes of this Directive,‘machinery’designates the products listed in Article1(1)(a)to(f).The following definitions shall apply:(a)‘machinery’means:—an assembly,fitted with or intended to be fitted with a drive system other than directly applied human oranimal effort,consisting of linked parts or components,at least one of which moves,and which are joinedtogether for a specific application,—an assembly referred to in the first indent,missing only the components to connect it on site or to sources ofenergy and motion,—an assembly referred to in the first and second indents, ready to be installed and able to function as it standsonly if mounted on a means of transport,or installed ina building or a structure,—assemblies of machinery referred to in the first,second and third indents or partly completed machineryreferred to in point(g)which,in order to achieve thesame end,are arranged and controlled so that theyfunction as an integral whole,—an assembly of linked parts or components,at least one of which moves and which are joined together,intended for lifting loads and whose only power sourceis directly applied human effort;(1)OJ L42,23.2.1970,p.1.Directive as last amended by Commission(b)‘interchangeable equipment’means a device which,afterthe putting into service of machinery or of a tractor,is assembled with that machinery or tractor by the operator himself in order to change its function or attribute a new function,in so far as this equipment is not a tool;(c)‘safety component’means a component:—which serves to fulfil a safety function,—which is independently placed on the market,—the failure and/or malfunction of which endangers the safety of persons,and—which is not necessary in order for the machinery to function,or for which normal components may besubstituted in order for the machinery to function.An indicative list of safety components is set out in Annex V,which may be updated in accordance with Article8(1)(a);(d)‘lifting accessory’means a component or equipment notattached to the lifting machinery,allowing the load to be held,which is placed between the machinery and the load or on the load itself,or which is intended to constitute an integral part of the load and which is independently placed on the market;slings and their components are also regarded as lifting accessories;(e)‘chains,ropes and webbing’means chains,ropes andwebbing designed and constructed for lifting purposes as part of lifting machinery or lifting accessories;(f)‘removable mechanical transmission device’means a remo-vable component for transmitting power between self-propelled machinery or a tractor and another machine by joining them at the first fixed bearing.When it is placed on the market with the guard it shall be regarded as one product;(g)‘partly completed machinery’means an assembly which isalmost machinery but which cannot in itself perform a specific application.A drive system is partly completed machinery.Partly completed machinery is only intended to be incorporated into or assembled with other machinery or other partly completed machinery or equipment,thereby forming machinery to which this Directive applies;(h)‘placing on the market’means making available for the firsttime in the Community machinery or partly completed machinery with a view to distribution or use,whether for reward or free of charge;(i)‘manufacturer’means any natural or legal person whopartly completed machinery with this Directive with a view to its being placed on the market,under his own name or trademark or for his own use.In the absence of a manufac-turer as defined above,any natural or legal person who places on the market or puts into service machinery or partly completed machinery covered by this Directive shall be considered a manufacturer;(j)‘authorised representative’means any natural or legal person established in the Community who has received a written mandate from the manufacturer to perform on his behalf all or part of the obligations and formalities connected with this Directive;(k)‘putting into service’means the first use,for its intended purpose,in the Community,of machinery covered by this Directive;(l)‘harmonised standard’means a non-binding technical speci-fication adopted by a standardisation body,namely the European Committee for Standardisation(CEN),the Euro-pean Committee for Electrotechnical Standardisation (CENELEC)or the European Telecommunications Standards Institute(ETSI),on the basis of a remit issued by the Commission in accordance with the procedures laid down in Directive98/34/EC of the European Parliament and of the Council of22June1998laying down a procedure for the provision of information in the field of technical stan-dards and regulations and of rules on Information Society services(1).Article3Specific DirectivesWhere,for machinery,the hazards referred to in Annex I are wholly or partly covered more specifically by other Community Directives,this Directive shall not apply,or shall cease to apply,to that machinery in respect of such hazards from the date of implementation of those other Directives.Article4Market surveillance1.Member States shall take all appropriate measures to ensure that machinery may be placed on the market and/or put into service only if it satisfies the relevant provisions of this Directive and does not endanger the health and safety of persons and,where appropriate,domestic animals or property, when properly installed and maintained and used for its intended purpose or under conditions which can reasonably be foreseen.2.Member States shall take all appropriate measures to ensure that partly completed machinery can be placed on the market only if it satisfies the relevant provisions of this Direc-tive.3.Member States shall institute or appoint the competent authorities to monitor the conformity of machinery and partly completed machinery with the provisions set out in para-graphs1and2.4.Member States shall define the tasks,organisation and powers of the competent authorities referred to in paragraph3 and shall notify the Commission and other Member States thereof and also of any subsequent amendment.Article5Placing on the market and putting into service1.Before placing machinery on the market and/or putting it into service,the manufacturer or his authorised representative shall:(a)ensure that it satisfies the relevant essential health andsafety requirements set out in Annex I;(b)ensure that the technical file referred to in Annex VII,part A is available;(c)provide,in particular,the necessary information,such asinstructions;(d)carry out the appropriate procedures for assessing confor-mity in accordance with Article12;(e)draw up the EC declaration of conformity in accordancewith Annex II,part1,Section A and ensure that it accom-panies the machinery;(f)affix the CE marking in accordance with Article16.2.Before placing partly completed machinery on the market,the manufacturer or his authorised representative shall ensure that the procedure referred to in Article13has been completed.3.For the purposes of the procedures referred to in Article12,the manufacturer or his authorised representative shall have,or shall have access to,the necessary means of ensuring that the machinery satisfies the essential health and safety requirements set out in Annex I.4.Where machinery is also the subject of other Directives relating to other aspects and providing for the affixing of the CE marking,the marking shall indicate that the machinery also conforms to the provisions of those other Directives.a transitional period,the system to be applied,the CE marking shall indicate conformity only to the provisions of those Direc-tives applied by the manufacturer or his authorised representa-tive.Particulars of the Directives applied,as published in the Official Journal of the European Union,shall be given on the EC declaration of conformity.Article6Freedom of movement1.Member States shall not prohibit,restrict or impede the placing on the market and/or putting into service in their terri-tory of machinery which complies with this Directive.2.Member States shall not prohibit,restrict or impede the placing on the market of partly completed machinery where the manufacturer or his authorised representative makes a declaration of incorporation,referred to in Annex II,part1, Section B,stating that it is to be incorporated into machinery or assembled with other partly completed machinery to form machinery.3.At trade fairs,exhibitions,demonstrations,and such like, Member States shall not prevent the showing of machinery or partly completed machinery which does not conform to this Directive,provided that a visible sign clearly indicates that it does not conform and that it will not be made available until it has been brought into conformity.Furthermore,during demon-strations of such non-conforming machinery or partly completed machinery,adequate safety measures shall be taken to ensure the protection of persons.Article7Presumption of conformity and harmonised standards1.Member States shall regard machinery bearing the CE marking and accompanied by the EC declaration of conformity, the content of which is set out in Annex II,part1,Section A, as complying with the provisions of this Directive.2.Machinery manufactured in conformity with a harmo-nised standard,the references to which have been published in the Official Journal of the European Union,shall be presumed to comply with the essential health and safety requirements covered by such a harmonised standard.3.The Commission shall publish in the Official Journal of the European Union the references of the harmonised standards.4.Member States shall take the appropriate measures toArticle8Specific measures1.The Commission,acting in accordance with the proce-dure referred to in Article22(3),may take any appropriate measure to implement the provisions relating to the following points:(a)updating of the indicative list of safety components inAnnex V referred to in point(c)in Article2;(b)restriction of the placing on the market of machineryreferred to in Article9.2.The Commission,acting in accordance with the proce-dure referred to in Article22(2),may take any appropriate measure connected with the implementation and practical application of this Directive,including measures necessary to ensure cooperation of Member States with each other and with the Commission,as provided for in Article19(1).Article9Specific measures to deal with potentially hazardousmachinery1.When,in accordance with the procedure referred to in Article10,the Commission considers that a harmonised stand-ard does not entirely satisfy the essential health and safety requirements which it covers and which are set out in Annex I, the Commission may,in accordance with paragraph3of this Article,take measures requiring Member States to prohibit or restrict the placing on the market of machinery with technical characteristics presenting risks due to the shortcomings in the standard or to make such machinery subject to special condi-tions.When,in accordance with the procedure referred to in Article11,the Commission considers that a measure taken by a Member State is justified,the Commission may,in accordance with paragraph3of this Article,take measures requiring Member States to prohibit or restrict the placing on the market of machinery presenting the same risk by virtue of its technical characteristics or to make such machinery subject to special conditions.2.Any Member State may request the Commission to examine the need for the adoption of the measures referred to in paragraph1.3.In the cases referred to in paragraph1,the Commission shall consult the Member States and other interested parties Taking due account of the results of this consultation,it shall adopt the necessary measures in accordance with the procedure referred to in Article22(3).Article10Procedure for disputing a harmonised standardWhere a Member State or the Commission considers that a harmonised standard does not entirely satisfy the essential health and safety requirements which it covers and which are set out in Annex I,the Commission or the Member State shall bring the matter before the committee set up by Directive98/ 34/EC,setting out the reasons therefor.The committee shall deliver an opinion without delay.In the light of the commit-tee's opinion,the Commission shall decide to publish,not to publish,to publish with restriction,to maintain,to maintain with restriction or to withdraw the references to the harmo-nised standard concerned in the Official Journal of the European Union.Article11Safeguard clause1.Where a Member State ascertains that machinery covered by this Directive,bearing the CE marking,accompanied by the EC declaration of conformity and used in accordance with its intended purpose or under conditions which can reasonably be foreseen,is liable to compromise the health and safety of persons and,where appropriate,domestic animals or property, it shall take all appropriate measures to withdraw such machinery from the market,to prohibit the placing on the market and/or putting into service of such machinery or to restrict free movement thereof.2.The Member State shall immediately inform the Commis-sion and the other Member States of any such measure,indi-cating the reasons for its decision and,in particular,whether the non-conformity is due to:(a)failure to satisfy the essential requirements referred to inArticle5(1)(a);(b)incorrect application of the harmonised standards referredto in Article7(2);(c)shortcomings in the harmonised standards themselvesreferred to in Article7(2).3.The Commission shall enter into consultation with the parties concerned without delay.The Commission shall consider,after this consultation,whether or not the measures taken by the Member State are justified,。
辽宁省沈阳市郊联体2024-2025学年高二英语下学期期末考试试题考试时间:120分钟试卷满分:150分留意事项:本试卷由第I卷和第II卷组成。
第I卷为选择题部分,一律答在答题卡上;第II 卷非选择题部分,按要求答在答题卡相应位置上。
第I卷选择题第一部分听力(共两节,满分30分)做题时,先将答案标在试卷上,录音内容结束后,你将有两分钟的时间将试卷上的答案转涂到答题卡上。
第一节(共5小题;每小题1.5分,满分7.5分)听下面5段对话,每段对话后有一个小题。
从题中所给的A、B、C三个选项中选出最佳选项,并标在试卷的相应位置。
听完每段对话后,你都有10秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
1. How will the woman go to London?A. By air.B. By train.C. By car.2. Which place is going to be pulled down?A. The square.B. The park.C. The theater.3. What arc the speakers talking about?A. A handbag.B. A cup.C. A book.4. Which button will the woman press?A. The top one on the left.B. The top one on the right.C. The bottom one on the right.5. What does the woman advise the man to get?A. Some water.B. Sonic scissors.C. The vase.其次节(共15小题,每小题1.5分,满分22.5分)听下面5段对话或独白。
每段对话或独白后有几个小题,从题中所给的A、B、C三个选项中选出最佳选项。
初中经典英语美文摘抄初中英语是学生从小学英语到高中英语的过渡时期。
所以,初中英语是学生学习英语知识的关键时期,对学生今后的英语学习有着极其重要的影响。
下面是店铺带来的初中经典英语美文摘抄,欢迎阅读!初中经典英语美文摘抄篇一The Magical CoatMy l4-year-old son, John, and I spotted the coat simultaneously(同时地) . It was hanging on a rack(齿条,行李架) at a secondhand clothing store in Northampton Mass, crammed in with shoddy(假冒的,劣质的) trench coats and anassortment(分类,混合物) of sad, woolen overcoats -- a rose among thorns.While the other coats drooped(下垂,消沉) , this one looked as if it were holding itself up. The thick, black wool of the double-breasted chesterfield(长大衣)was soft and unworn, as though it had been preserved in mothballs(卫生球) for years in dead old Uncle Henry's steamer trunk. The coat had a black velvet collar, beautiful tailoring, a Fifth Avenue label and an unbelievable price of $28. We looked at each other, saying nothing, but John's eyes gleamed. Dark, woolen topcoats were popular just then with teenage boys, but could cost several hundred dollars new. This coat was even better, bearing that touch of classic elegance from a bygone(过去的)era.John slid his arms down into the heavy satin(缎子) lining of the sleeves and buttoned the coat. He turned from side to side, eyeing himself in the mirror with a serious, studied expression that soon changed into a smile. The fit was perfect.John wore the coat to school the next day and came home wearing a big grin(露齿笑) . "Ho. did the kids like your coat?" I asked. "They loved it," he said, carefully folding it over the backof a chair and smoothing it flat. I started calling him "Lord Chesterfield" and "The Great Gatsby."Over the next few weeks, a change came over John. Agreement replacedcontrariness(反对,矛盾) , quiet, reasoned discussion replaced argument. He became more judicious, more mannerly, more thoughtful, eager to please. “Good dinner, Mom," he would say every evening.He would generously loan his younger brother his tapes and lecture him on theniceties(精密,美好) of behaviour; without a word of objection, he would carry in wood for the stove. One day when I suggested that he might start on homework before dinner, John -- a veteran procrastinator(拖拉者) –said, “You’re right. I guess I will.”When I mentioned this incident to one of his teachers and remarked that I didn't know what caused the changes, she said laughing. "It must be his coat!" Another teacher told him she was giving him a good mark not only because he had earned it but because she liked his coat. At the library, we ran into a friend who had n ot seen our children in a long time, “Could this be John?" he asked, looking up to John's new height, assessing the cut of his coat and extending his hand, one gentleman to another.John and I both know we should never mistake a person's clothes for the real person within them. But there is something to be said for wearing a standard of excellence for the world to see, for practising standards of excellence in though, speech, and behaviour, and for matching what is on the inside to what is on the outside.Sometimes, watching John leave for(动身去) school, I've remembered with a keen sting what it felt like to be in the eighth grade -- a time when it was as easy to try on different approachesto life as it was to try on a coat. The whole world, the whole future is stretched out ahead, a vast panorama(全景,全貌) where all the doors are open. And if I were there right now, I would picture myself walking through those doors wearing my wonderful, magical coat.初中经典英语美文摘抄篇二Freedom自由Of all the wonderful gifts that we've been given, one of the greatest is freedom.As much as we may deny it we are free in this life. We are free in what we think, free in what we feel, free in what we say, and free in what we do. Yes, life may give us some very difficult circumstances(情况,环境) at times, but we are still free in how we choose to react to them.Many people in this life deny their freedom. They sit back in their misery and blame it on their parents, or their childhood, their health, or their financial problems. They never once stand up and take responsibility for their own lives and their own happiness.The truth is that we've been given the power to choose love and joy in our lives no matter what happens to us. No one has ever been or will ever be strong enough to take our freedom away from us.You're listening to Faith Radio Online-Simply to Relax, I'm Faith. Don't deny your freedom, rejoice(高兴) in it, cherish it, and use it every day of your life! Remember, you are free to create the type of life you have always wanted, the choice is up to you…初中经典英语美文摘抄篇三Spring Thaw春天的融化Every April I am beset by(困扰) the same concern-that springmight not occur this year. The landscape looks forsaken(被抛弃的) , with hills, sky and forest forming a single gray meld, like the wash an artist paints on a canvas(帆布) before the masterwork. My spirits ebb, as they did during an April snowfall when I first came to Maine 15 years ago. "Just wait," a neithbor counseled. "You'll wake up one morning and spring will just be here."Andlo, on May 3 that year I awoke to a green so startling as to be almost electric, as if spring were simply a matter of flipping a switch. Hills, sky and forest revealed their purples, blues and green. Leaves had unfurled(展开) , goldfinches had arrived at the feeder and daffodils(水仙花) were fighting their way heavenward.Then there was the old apple tree. It sits on an undeveloped lot in my neighborhood. It belongs to no one and therefore to everyone. The tree's dark twisted branches sprawl in unpruned abandon. Each spring it blossoms so profusely that the air becomes saturated with the aroma of apple. When I drive by with my windows rolled down, it gives me the feeling of moving in another element, like a kid on a water slide.Until last year, I thought I was the only one aware of this tree. And then one day, in a fit of spring madness, I set out with pruner and lopper to remove a few errant branches. No sooner had I arrived under its boughs than neighbors opened their windows and stepped onto their porches. These were people I barely knew and seldom spoke to, but it was as if I had come unbidden(未受邀请的) into their personal gardens.My mobile-home neighbor was the first to speak."You're not cutting it down, are you?" Another neighbor winced as I lopped off(砍掉) a branch. "Don't kill it, now," he cautioned. Soon half the neighborhood had joined me under the apple arbor. It struck me that I had lived there for five years and only now was learningthese people's names, what they did for a living and how they passed the winter. It was as if the old apple tree gathering us under its boughs for the dual purpose of acquaintanceship and shared wonder. I couldn't help recalling Robert Frost's words: The trees that have it in their pent-up budsTo darken nature and be summer woodsOne thaw led to another. Just the other day I saw one of my neighbors at the local store. He remarked how this recent winter had been especially long and lamented(哀悼) not having seen or spoken at length to anyone in our neighborhood. And then, recouping his thoughts, he looked at me and said, "We need to prune(修剪) that apple tree again."。
The United Kingdom of Great Britain and Northern IrelandThe Union Flag - the flag of the United Kingdom (UK)The Union Flag, popularly known as the *Union Jack, is the national flag of the United Kingdom. It is the British flag.It is called the Union Flag because it symbolises the administrative union of the countries of the United Kingdom. It is made up up of the individual Flags of three of the Kingdom's countries all united under one Sovereign - the countries of 'England, of 'Scotland'and of 'Northern Ireland' (since 1921 only Northern Ireland has been part of the United Kingdom). As Wales was not a Kingdom but a Principality it could not be included on the flag.St George – EnglandThe National Flag of EnglandIn 1194 A.D., Richard I of England introduced the Cross of St. George, a red cross on a white ground, as the National Flag of England.In 1536, under Henry VIII, an Act of Union was passed making Wales, in effect a province of England.St Andrew – ScotlandThe National Flag of Scotlanda diagonal white cross form (called a saltire) on a blue field After Queen Elizabeth I of England died in 1603, King James VI of Scotland inherited the English throne and became King James I of England. It was a Union of the Crowns, but not yet of the nations. Each country still kept their own parliaments.Early in his reign James attempted to combine England and Scotland in a united kingdom of 'Great Britain'. This was the policy he presented to his first Parliament, called on 22 March 1604. The union was resisted.James defied them. On 20 October 1604 he proclaimed a new title for himself as 'King of Great Britain'.On 12 April 1606, the National Flags of Scotland and England were united for use at sea, thus making the first Union 'Jack'. Ashore however, the oldflags of England and Scotland continued to be used by their respective countries.A royal decree declared that the ships of the Kingdom of Great Britain "shall bear on their maintops the red cross, commonly called St. George's cross, and the white cross, commonly called St. Andrew's cross ."+The first Union Flag (1606)When the red cross of England was put onto the flag of Scotland, a white border was added around the red cross for reasons of heraldry. (The rules of heraldry demanded that two colours must never touch each other.)On 28th July, 1707, during the reign of Queen Anne, this flag was by royal proclamation made the National flag of Great Britain, for use ashore and afloat.The Act of Union of 1707, joined England and Scotland together, creating a single kingdom with a single Parliament called 'United Kingdom of Great Britain'.England Wales and Scotland were now united together under one monarch and one parliament.Northern Ireland - St Patrick(a diagonal red cross on a white background.)On 1 January 1801, Ireland was united with Great Britain and it became necessary to have a new National Flag in which Ireland was represented. The cross St Patrick was combined with the Union Flag of St George and St Andrew, to create the Union Flag that has been flown ever since.+The cross of St. Patrick was inserted so the position given to St. Andrew's Cross in one quarter was the same as that given to the Irish one in the diagonally opposite quarter; in heraldry this is known as "counterchanging"The Union Flag with the St. George's Cross removed showing how the saltires (diagonal crosses) arecounterchanged.The 'new' British flag is not symmetrical because of the counterchange. As Scotland joined the Union nearly two hundred years before Ireland, St Andrew's Cross was placed uppermost in the top quarter nearest the flagstaff, this being the most honourable position according to heraldry, while the Irish Cross was given the second most honourable position, thetop quarter of the fly.In order to avoid having the red of the Irish Cross directly upon the blue field of the Scottish one an edging of the white field of the Irish Cross is used.The symbols of Scotland and Ireland are placed sided by side on the Union Flag.NB. The St. Patrick's Cross remains in the flag even though today only Northern Ireland is part of the United Kingdom.To summarize...The formation of the Union Flag (Union Jack) came about as the result of the progressive merging of the inhabitants of the British Isles under one throne.1603 - King James VI of Scotland inherited the English throne and became King James I of England.1606 - the National Flags of Scotland and England were united for use at sea, thus making the first Union FlagThe first Union Flag (1606)1707 - during the reign of Queen Anne, the first Union Flag was by royal proclamation made the National flag of Great Britain, for use ashore and afloat.1801 - Ireland was united with Great Britain and the present Union Flag was formed.The Union Flag consists of the three heraldic crosses of St George, St Andrew and St Patrick.God Save the Queen 1God save our gracious Queen,1Long live our noble Queen,God save the Queen:Send her victorious,Happy and glorious,Long to reign over us:God save the Queen.2O Lord, our God, arise,Scatter her enemies,And make them fall.Confound their politics,Frustrate their knavish tricks,On Thee our hopes we fix,God save us all.3Thy choicest gifts in store,On her be pleased to pour;Long may she reign:May she defend our laws,And ever give us causeTo sing with heart and voiceRoyal coat of armsMotto"Dieu et mon droit"[12](French)"God and my right"LocationPopulation- mid-2006 estimate 60,587,300[1] (22nd) - 2001 census 58,789,194[16] GDP (PPP) 2006 estimate- Total $2.375 trillion (6th) - Per capita$35,051 (11th)The Longest Rivers in the UK2River Country Length(miles)(km) 1River Severn Wales and England 220354 2River Thames England215346 3River Trent England185297 4River Aire, Yorkshire England161259 5River Great Ouse, East Anglia England143230/article/sort0349/sort0351/info-20355.html。
Spring 春Springs are not always the same. In some years, April bursts upon Virginia hills in one prodigious leap – and all the stage is filled at once, whole choruses of tulips, arabesques of forsythia, cadenzas of flowering plum. The trees grow leaves overnight.春不总是千篇一律的。
有时候,四月一个健步就跃上了弗吉尼亚的小山丘。
顿时,整个舞台活跃起来:郁金香们引吭高歌,连翘花翩翩起舞,梅花表演起了独奏。
树木也在一夜之间披上了新绿。
In other years, spring tiptoes in. It pauses, overcome by shyness, like my grandchild at the door, peeping in, ducking out of sight, giggling in the hallway.“I know you’re out there,” I cry. “Come in!” And April slips into our arms. 有时候,春又悄然来临。
它欲前又止,羞涩腼腆,就像我的小孙女,倚在门口,偷偷往里瞅,又一下子跑开了,不见踪影,从门厅传出她咯咯的笑声。
我喊一声:“我知道你在那儿,进来吧!”于是四月便倏地一下飞进我们怀中。
The dogwood bud, pale green, is inlaid with russet markings. Within the perfect cup a score of clustered seeds are nestled. One examines the bud in awe: Where were those seeds a month ago? The apples display their milliner’s scraps of ivory silk, rose-tinged. All the sleeping things wake up – primrose, baby iris, blue phlox. The earth warms – you can smell it, feel it, crumble April in your hands.山茱蓃的花骨朵儿嫩绿嫩绿的,镶着赤褐色的花边。
24节气英语介绍世界非物质遗产以下是一篇关于24节气的英语介绍。
文章将逐步回答题目中的要求。
[24节气英语介绍世界非物质遗产]IntroductionChina, an ancient civilization with a rich cultural heritage, is home to various intangible cultural heritages, including the 24 solar terms, which are known as "二十四节气" (èrshísìjiéqì) in Chinese. As a significant part of Chinese traditional culture, the 24 solar terms have been recognized as a remarkable non-material cultural heritage both in China and around the world. In this article, we will explore the origins, significance, and traditions associated with these 24 solar terms.Origins and SignificanceThe origins of the 24 solar terms can be traced back to ancient China, where people observed and studied the changes in nature throughout the year. By observing the sun's position and its effects on the climate, agriculture, and animal behavior, the ancientChinese divided the year into 24 distinct solar terms. Each solar term lasts about 15 days and represents a specific astronomical event or natural phenomenon. These solar terms act as a practical and effective guide for agricultural activities, as well as serving as a cultural marker in Chinese society.The 24 Solar TermsThe 24 solar terms are divided into four seasons: Spring, Summer, Autumn, and Winter. Each season consists of six solar terms. Let's take a closer look at each of these solar terms along with the corresponding dates and their meanings.Spring Solar Terms1.立春(Lìchūn) - February 3-5: Lichun marks the beginning of spring when the weather gradually warms up, and activities such as plowing and sowing begin.2.雨水(Yǔshuǐ) - February 18-20: Yushui indicates the arrival of rain, which nourishes the soil and promotes the growth of plants.3.惊蛰(Jīngzhé) - March 5-7: Jingzhe refers to the waking of hibernating animals as the temperature continues to rise.4.春分(Chūnfēn) - March 20-22: Chunfen represents the vernal equinox when the length of day and night is equal. It symbolizes balance and harmony in nature.5.清明(Qīngmíng) - April 4-6: Qingming marks the time for people to pay respects to their ancestors, clean tombstones, and enjoy nature's beauty during the Tomb-Sweeping Day.6.谷雨(Gǔyǔ) - April 20-22: Guyu signifies the arrival of rainwater, nurturing crops and preparing for the farming season.Summer Solar Terms7.立夏(Lìxià) - May 5-7: Lixia marks the beginning of summer when the temperature rises and farming activities such as planting rice and corn start.8.小满(Xiǎomǎn) - May 20-22: Xiaoman represents the time when crops start to mature but are not yet fully ripened.9.芒种(Mángzhòng) - June 5-7: Mangzhong denotes the start of the wheat-ripening season when the crops are in full growth. 10.夏至(Xiàzhì) - June 21-22: Xiazi refers to the summer solstice, the longest day of the year. It signifies the peak of summer and the beginning of hot weather.11.小暑(Xiǎoshǔ) - July 6-8: Xiaoshu indicates that summer is in fullswing, with high temperatures and sultry weather.12.大暑(Dàshǔ) - July 22-24: Dashu represents the hottest period of the summer, and it signifies the time when crops need extra care due to scorching weather.Autumn Solar Terms13.立秋(Lìqiū) - August 7-9: Liqiu marks the beginning of autumn when the temperature starts to drop, and farmers prepare for the harvest.14.处暑(Chǔshǔ) - August 22-24: Chushu indicates that summer heat gradually dissipates, and cool autumn weather is on its way.15.白露(Báilù) - September 7-9: Bailu refers to the appearance of dew in the morning, signifying the further arrival of autumn.16.秋分(Qiūfēn) - September 22-24: Qiufen represents the autumn equinox when the length of day and night is equal once again. It serves as a reminder of the impermanence of life and the transience of seasons.17.寒露(Hánlù) - October 7-9: Hanlu signifies the arrival of colder weather with more frequent occurrences of dew, indicating that winter is approaching.18.霜降(Shuāngjiàng) - October 22-24: Shuangjiang symbolizesthe arrival of frost, marking the season when farmers start harvesting crops and preparing for winter.Winter Solar Terms19.立冬(Lìdōng) - November 7-9: Lidong represents the beginning of winter, as the temperature significantly drops, and hibernating animals start preparing for the cold.20.小雪(Xiǎoxuě) - November 22-24: Xiaoxue indicates the possibility of light snowfall, hinting at the nearing of winter.21.大雪(Dàxuě) - December 7-9: Daxue refers to heavy snowfall, suggesting the arrival of the coldest period of the year.22.冬至(Dōngzhì) - December 21-23: Dongzhi, the winter solstice, represents the shortest day and the longest night of the year. It holds great significance as it marks the turning point towards longer days and shorter nights.23.小寒(Xiǎohán) - January 5-7: Xiaohan indicates that winter is at its coldest, and people need to take extra caution to keep warm.24.大寒(Dàhán) - January 20-21: Dahan represents the coldest period of winter, signifying the imminent arrival of spring.Traditions and CelebrationsTraditional customs and celebrations are associated with each of the 24 solar terms. For example, during Qingming, people visit the graves of their ancestors, offer food and burn incense, and engage in outings to enjoy the beautiful spring scenery. During the winter solstice (Dongzhi), families gather together to make and eat "tangyuan," glutinous rice balls, symbolizing reunion and good fortune.Recognition as World Intangible Cultural HeritageIn 2016, the 24 solar terms were inscribed on the Representative List of the Intangible Cultural Heritage of Humanity by UNESCO. This recognition enhances global awareness of the importance of the 24 solar terms, not only as a unique Chinese cultural heritage but also as a valuable human heritage that promotes sustainable living in harmony with nature.ConclusionThe 24 solar terms of China carry profound cultural, agricultural, and astronomical implications, making them a remarkablenon-material cultural heritage. Each solar term represents a natural phenomenon within a specific season and guides important activities in agriculture and daily life. This cultural tradition has been celebrated for centuries and continues to be protected, preserved, and celebrated as a vital part of China's cultural heritage and the world's shared heritage.。
《英国文学选读》学习要点(1)-- 文学常识标签:英国文学选读要点文学常识分类:英国文学选读课程 2008-10-21 23:29文学常识部分:1. Poetry is the most compressed form of literature.2. Poetry is composed of carefully chosen words expressing great depth of meaning.3. Poetry uses specific devices such as connotation, sound, and rhythm to express the appropriate combination of meaning and emotion.4. Lyrical poetry presents the deep feelings and emotions of the poet as opposed to poetry that tells a story or presents a witty observation.5. Shakespeare writes his sonnets in the popular English form of three quatrains and a couplet.6. Soliloquy in drama a speech, often of some length, in which a character, alone on the stage, expresses his thoughts and feelings.7. Plot is known as the “series of related events”.8. There are five parts to a plot: introduction, rising action, climax, falling action, resolution9. Climax is the "turning point of the story".10. Conflict describes the struggle between two characters or forces.11. The purpose of the short story's title is to inform readers of story content, to indicate main idea, to create curiosity12. Symbol is an object or idea that has its own meaning and representssomething else as well.13. Theme is the main idea or author's opinion about life expressed in a piece of literature.14. One character is clearly central to the story with all major events having some importance to this character - he/she is the protagonist. The opposer of the main character is called the antagonist.15. Characterization is the techniques writers use to create and develop characters.16. Point of View is the relationship between the narrator and the story (who is telling the story).17. A writer tells his story from a different point of view -- narration. There are 3 points of view when telling a story: First person: The narrator "I"; Omniscient: All-knowing narrator; Limited Omniscient: (third person)18. Setting is the time and place of the story.《英国文学选读》要点(2) -- 诗人及其作品解读标签:英国文学选读要点诗人及作品解读分类:英国文学选读课程 2008-10-21 23:361. Introduction of William ShakespeareSignificancel the greatest English poet and dramatistl certainly the most important playwright of the English Renaissancel Likely the most influential writer in all of English literatureTheme of Sonnet 18His sonnet 18 expresses that beautiful things can rely on the force of literature to reach eternity.Analysis of the poeml The first two quatrains focus on the fair lord's beauty: the poet attempts to compare it to a summer's day, but shows that there can be no such comparison, since the fair lord's timeless beauty far surpasses that of the fleeting, inconstant season.l Summer -- "summer" as a metaphor for youth, or perhaps beauty, or perhaps the beauty of youth.l What does “eternal lines” mean in the last but one stanza?l What’s the rhyme of Shakespearean Sonnet?Questions 1 in page 14:The speaker opens the poem with a question addressed to the beloved: "ShallI compare thee to a summer's day?" The next eleven lines are devoted to sucha comparison.l In line 2, the speaker stipulates what mainly differentiates the young man from the summer's day: he is "more lovely and more temperate."l The poet describes summer as a season of extremes and disappointments. Summer's days tend toward extremes: they are shaken by "rough winds"; In them, the sun ("the eye of heaven") often shines "too hot," or too dim. And summer is fleeting: its date is too short, and it leads to the withering of autumn, as "every fair from fair sometime declines."l The final quatrain of the sonnet tells how the beloved differs from the summer in that respect: his beauty will last forever ("Thy eternal summer shall not fade...") and never die.l In the couplet, the speaker explains how the beloved's beauty will accomplish this feat, and not perish because it is preserved in the poem, which will last forever; it will live "as long as men can breathe or eyes can see."2. Geoffrey Chaucer (1340 -- 1400)Significance| “the father of English poetry” (by John Dryden)| the founder of modern English| the founder of English realistic literature: the greatest literate before Shakespeare| He was the first to be buried in Westminster Abby, for his great contribution to the making of English and literature.Chaucer’s writing style|His poetry is full of vigor and swiftness.|He enriched the poetic forms for the English poetry.|He is the first people who made the London vernacular the language of his work thus make it the foundation for modern speech and establishing English as the literary language of the country.General Introduction to The Canterbury TalesSignificance| It was the last of Geoffrey Chaucer's works| The Canterbury Tales is Chaucer’s Masterpiece and one of the monumental works in English literature.| It is one of the landmarks of English literature, perhaps the greatest work produced in Middle English| It gives us a true to life picture of his time. The work stands as a historical and sociological introduction to the life and times of the late Middle AgesAn Analysis of the opening linesAs April comes, the narrator begins a pilgrimage to Canterbury from the Tabard Inn at Southwerk. Twenty-nine people make the pilgrimage toward Canterbury and the narrator describes them in turn.| These are the opening lines with which the narrator begins the General Prologue of The Canterbury Tales. The imagery in this opening passage is of spring’s renewal and rebirth.| After the long sleep of winter, people begin to stir, feeling the need to “goon on pilgrimages,” or to travel to a site where one worships a saint’s relics as a means of spiritual cleansing and renewal.An analysis of the Knight|The Knight represents the ideal of a medieval Christian man-at-arms. The Knight is first to be described in the General Prologue because socially, the Knight is by far the most prestigious person on the pilgrimage. He is the highest on the social scale, being closest to belonging to the highest estate, the aristocracy.Four main qualities of the Knight.|The first is the Knight’s love of ideals—“chivalrie” (prowess), “trouthe”(fidelity), “honour” (reputation), “fredom” (generosity), and “curteisie”(refinement) (General Prologue, 45–46).|The second is the Knight’s impressive military career. The Knight has foughtin the Crusades, wars in which Europeans traveled by sea to non-Christian lands and attempted to convert whole cultures by the force of their swords.|The third quality the narrator remembers about the Knight is his meek, gentle, manner.|And the fourth is his “array,” or dress. The Knight wears a tunic made of coarse cloth, and his coat of mail is rust-stained, because he has recently returned from an expedition.3. Introduction of John Donne(1572 - 1631)Significancel Founder of Metaphysical Schooll Donne was the leading exponent of a style of poetry called "metaphysical poetry," which flourished in the late sixteenth and early seventeenth centuries.l The most striking feature of Donne’s Poetry is his frequent use of conceit.l The main themes of the metaphysical poets are love, death and religion.Oh stay, three lives in one flea spare,l spare three lives in one fleal you, I, and the fleal Holy trinity: Holy father, Holy son, and Holy spiritWhen we almost, nay more than maryed are.This flea is you and I, and thisOur marriage bed, and marriage temple is;churchThough parents grudge, and you, w'are met,And cloysterd in these living walls of Jet.l live the fleaThough use make thee apt to kill me,Let not to this, selfe murder added bee,l Let self-murder not be added to thisAnd sacrilege, three sinnes in killing three.l Donne’s first metaphor: three lives in one fleal second metaphor: compares the flea to a “marriage bed and marriage temple”Themes of Holy Sonnet 10His Holy Sonnet 10 reveals his belief in life after death. Death is momentarily while happiness after death is eternal.l One short sleep past, we wake eternally,And death shall be no more; Death, thou shalt die.1. What does sleep mean? Death.2. How do you understand we live eternally?Life and death are two periods. Death is the expansion of life. Shortly after our death, our soul will enter heaven and live happily forever.4. Introduction of Robert Burns(1759-1796)Significancel Scottish poet and writer of traditional Scottish folk songsl He is the national poet of Scotland. Robert Burns is representative of Scotland. He has become almost a national symbol of all things Scottish.l the greatest poet Scotland in the late 18th century has ever produced;l a remarkable lyricist on the theme of love and friendship;l a patriotic poet calling for national independence, liberty, equality and fraternity for all the people in the world ;l a peasant poet sharing his people’s feelings and drawing material form the folk legends and songs;l He was the people’s poet. He came from the people and wrote for the people.l “A Red, Red Rose” is written as a ballad with four stanzas of four lines, or quatrains each§Themes of A Red, Red RoseTheme - this is a poem of love and reassurance. Burns is leaving his love and intends to reassure her of his fidelity and love for her in his absence.5. Introduction of William Wordsworth(1770-1850)Significancel He is the third greatest poet and the greatest lyric poet in English literature.l He is the leading figure of the English Romantic poetry, and he is regareded as a “worshipper of nature”.l He was one of “lake poets”l He is a poet in memory of the past and was called "prophets of nature"I Wandered Lonely as a CloudForml The four six-line stanzas of this poem follow a quatrain-couplet rhyme scheme: ABABCC.l Each line is metered in iambic tetrameter.Characteristics – The poem is a master piece on natureSignificanceThis poem typically depicts the serene beauty of nature and shows the poet’s respect for nature as well.Exercises"For oft, when on my couch I lieIn vacant or in pensive mood,They flash upon that inward eyeWhich is the bliss of solitude;And then my heart with pleasure fills,And dance with the daffodils.(1) What is the "bliss of the solitude"? The Daffodils the poem saw.(2) Interpret the passage.It is a bliss/happiness to recollect the beauty of nature in his mind when he is solitude/lonely.(3) Why did the poet write the poem, what did he want to express?The poem depicts/deals with the flowers that he came across along waterside, by which he expresses the quiet, sympathy, loving feeling to nature just like his words "poetry is from "emotion recollected in tranquility".I wandered lonely as a cloudThat floats on high o'er vales and hills,When all at once I saw a crowd,A host, of golden daffodils;Beside the lake, beneath the trees,Fluttering and dancing in the breeze.Questions:(1) Interpret briefly the meaning of this stanza.Like a cloud flying over valleys and mountains, I was traveling. Suddenly to my surprise, I saw a grove of daffodils at the side of a lake. How beautiful they were, fluttering and dancing in the wind.(2) Which literary trend does this poem belong to?Romantic period5. Introduction of Percy Shelly(1792~1822)Genre of the PoemThe ode is a lyric poem of some length, dealing with a lofty theme in a dignified manner and originally intended to be sung.Form of the poemEach of the seven parts of "Ode to the West Wind" contains five stanzas--four three-line stanzas and a two-line couplet, all metered in iambicpentameter. The rhyme scheme in each part follows a pattern known as terza rima, Thus each of the seven parts of "Ode to the West Wind" follows this scheme: ABA BCB CDC DED EE.SummaryOde to the West Wind" is one of Shelley's best known lyrics. The poet describes vividly the activities of the west wind on the earth, in the sky and on the sea, and then expresses his envy for the boundless freedom of the west wind, and his wish to be free like the wind and to scatter his words among mankind.Exercises| O wild West Wind, thou breath of Autumn's being,Thou, from whose unseen presence the leaves deadAre driven, like ghosts from an enchanter fleeing, …alliteration personificationQuestions:|What kind of wind does west wind refer to?Autumn wind.|What do these lines describe?The destructive power of the west wind that drives away all the old and rotten things.|"Wild spirit, which art moving everywhere;Destroyer and Preserver; hear, O hear!“(1)What does the "wild spirit "refer to?"wild spirit" refers to west wind/autumn wind.(2)Why called it "Destroyer and Preserver" at the same time?Because west wind buries the dead leaves, the symbol of old rotten society, and also the things, thoughts, or ideas that are dead or obsolete. Meanwhile it prepares for a new spring, and preserves new life or seeds that will come to life in the spring, the symbol of a new world.(3)Identify the poet and the poem."Ode to the west wind" of Percy Shelley. (terza rima)"As thus with thee in prayer in my sore need.Oh! Lift me as a wave, a leaf, a cloud!I fall upon the thorns of life! I bleed!A heavy weight of hours has chained and bowedOne too like thee: tameless, and swift and proud.“A heavy weight of hours|It refers to burdens and pressures of life|moral and cultural conventions picked up by individuals in life|lessons learned from life experience| sufferings and misfortunes in life.(1)Explain "I fall upon the thorns of life, I bleed“The sentence call Shelley’s desire that he couldn’t best being fetteredto/limited by the humdrum/too ordinary reality of everyday!(2)Can you comprehend the deep emotion contained in the poem? What’s that?In the poem, the west wind has become the poet himself, he wants to befree, proud and uncontrollable like the wild west wind, to destruct and construct with the strong power like the west wind.(3)The poet was called the "the heart of all hearts", he trumpeted the radical prophecy of hope and rebirth. Please write out his classic words.If Winter comes, can Spring be far behind?"If Winter comes, can Spring be far behind?| This is of course a rhetorical question because spring does come after winter.|The question has a deeper meaning and does not only mean the change of seasons, but is a reference to death and rebirth as well.|It illustrates Shelley’s critical attitude to the ugly society and can best express Shelley’s optimistic belief in the bright future of mankind in face of the cold winter, that is the cold society, and the harsh social reality.It may mean that after the struggles and problems in life, there would always be a solution.6. Introduction of John Keats (1795-1821)Significancel The most talented of the English romantic poetsl He wrote best odes in English literaturel The last of the great Romanticsl The most attractive Romantic figure because of his personal life and his poetryl A poet of great beautyl A close friend of Shelley’sType of WorkType of poem: lyric poem Type of lyric poem: odeExercise 1:"Thou still unravish’d bride of quietness,Thou foster-child of silence and slow time,Sylvan historian, who canst thus expressA flowery tale more sweetly than our rhyme:"(1)Who is the poet? The name?(2)Explain the sentence.(3)What was the theme of the poem?Answer:(1)This is the "ode on a Grecian Um", which was written by the poet---John Keats.(2)The sentence means: though time has passed, the urn, the works of the art still remains, and it tells a pastoral/lyrical tale to us, and the description of the urn is much more beautiful than the words of any human.(3)The theme is: Human life is transient, but the art is immortal.Exercise 2:"O Attic shape! Fair attitude! With brede …As doth eternity: cold pastoral!"(1)How do you understand "cold pastoral"(2)What device is used in the poem?(3)Explain the implication of the poem. At the end of the poem, the poet gavea famous saying, and it is also the theme of the poem, what is that?Answer:(1)Cold pastoral means the lyrical scene on the Grecian urn lacks life and warmth.(2)Contrast.(3)The poet wanted to show the permanence of the art and the transience of human passion presenting his ambivalence/opposing feelings about time and nature of beauty. The saying is "Beauty is truth, truth beauty"7. Introduction of Alfred TennysonSignificanceHe was the most prolific poet in the 19th-century English literature.He is the most representative Victorian poet.His wonderful works show all the qualities of England’s great poets.Poet LaureateAnalysis of the poemThe Eagle: A FragmentIn the first stanza the eagle sits perched up on some high mountain crag in some deserted area, and in the second stanza he suddenly swoops down in flight.Notice the contrast between the two stanzas: in the first the eagle is sittingstill, and in the second one he is in flight.Break,Break,Break"Break, Break, Break" is a lyric poem that Alfred Tennyson (1809-1892) was believed to have completed in 1834. It centers on Tennyson's grief over the death of his best friend, Arthur Hallam, a fellow poet.The fisherman's boy happily playing with his sister, the sailor merrily singing, the ship busily plying the waters of commerce:The poet’s own feelings of sadness are contrasted with the carefree, innocent joys of the children and the unfeeling movement of the ship and the sea waves.ThemesGrief;Preciousness of Youth;Indifference of Nature8 William Butler Yeats (1865-1939)Significance|an Irish poet, dramatist and prose writer|Yeats is the greatest poet in the history of Ireland|the greatest poet to write in English during the twentieth century|He received the Nobel Prize for Literature in 1923.The Second Coming|The poem uses religious symbolism to illustrate Yeats' anguish over the apparent decline of Europe's ruling class, and his occult belief that Western civilization (if not the whole world) was nearing the terminal point of a 2000-year historical cycle.|"The Second Coming" is one of Yeats's most famous and most anthologized poemsBackground|The title of the poem refers to the Christian belief that Christ will return to this earth some day and reign over an age of peace after a great war betweeen Good and Evil has destroyed the old civilizations. Theis rebirth of Christ at some future time is called “the Second Coming”Structure|the first stanza describes the conditions present in the world《英国文学选读》要点(3)-- 散文家/短篇小说家/戏剧家及其作品解读标签:英国文学选读要点散文家短篇小说家戏剧家作品解读分类:英国文学选读课程 2008-10-21 23:41Francis Bacon(1561—1626)Significancel He is a philosophy, a scientist and the first English essayist.l He is best known for his Essays that is the first example of that genre in English literature.Of Studies -- The most popular of Bacon’s essays.Language FeaturesForceful and persuasive; compact and precise; and the essays reveals to us Bacon’s nature attitude towards learning.l What studies chiefly serve for.l The different ways adopted by different people to pursue studies.l How studies exert influence over human characterThemeDifferent ways of studies may exert different influences over human characters.10. David Herbert Lawrence,1885~1930Significancel English novelist, story writer, critic, poet and painterl one of the greatest figures in 20th-century English literaturel the greatest novelist form a working familyl one of the primary shapers of 20th-century fictionRocking Horse WinnerStylel The opening paragraphs of “The Rocking-Horse Winner” are written in a style similar to that of a fairy tale. ThemesThe theme of the story is that materialism can lead to spiritual death, and that when we gamble or game for gold, we only are going to win a hollow soul.Evident in "The Rocking-Horse Winner" is Lawrence's distain for conspicuous consumption, crass materialism, and an emotionally distant style of parenting popularly thought to exist in England during the late nineteenth and early twentieth centuries.| rocking horse -- by its very frantic motion, back and forth, symbolizes the frantic grasping for wealth.| Hester -- Paul’s mother, a cold, unfeeling, wasteful, shallow and materialistic woman who is incapable of loving others.William ShakespeareWorks of Shakespeare and the three major periods of his literary life|The first period: 1590 to 1600, In this period he created his best comedies A Midsummer Night’s Dream, The Merchant of Venice; Much Ado about Nothing, As You Like It; and Twelfth Night;|The second period began from 1601 to 1609. In this period he produced his four great tragedies: Hamlet, Othello, King Lear, and Macbeth, which represent the climax of his dramatic power.Please give a brief analysis of Hamlet’s “To be or not to be” soliloquy| “To be or not to be” is a philosophical exploration of life and death. The soliloquy conveys ’the sense of world-weariness.Analysis of Hamlet|Hamlet is a man of Renaissance with humanist’s ideal.|Hamlet is a hero of the Renaissance. His learning, wisdom, noble nature, limitation and tragedy are all representative of the humanists at the turn of the 16th and the 17th century.The theme of “ Hamlet”|It praises Hamlet’s struggle against his evil uncle.|It expresses the sharp contradiction between the rising bourgeoisie and the feudal power through a bloody revenge.|It also shows that England was no longer a merry England as it was before.It’s a country full of disturbances, social evils.《英国文学选读》要点(4)-- 小说家及其作品解读标签:英国文学选读要点小说家作品解读分类:英国文学选读课程 2008-10-21 23:47Daniel Defoe(1661-1731) and his Robinson CrusoeSignificance|a pioneer novelist of England;|one of the forerunners of the English realistic novel;|Along with Samuel Richardson, Defoe is considered the founder of the English novel.The themes|man’s struggles against nature|Glorification of the bourgeois men who has the courage and will to face hardship and determination to improve his livelihood.|Glorification of laborThe style|Realistic styleSymbol – The great wooden cross|The great wooden cross that Crusoe makes to mark time is a symbol of his journey towards rebirth.|The symbol casts a new, somewhat romantic light on the adventure, for it gives hope and foreshadows success for Robinson CrusoeThe Capital letters on the cross|The large size and capital letters show us how important this cross is to Crusoe as a timekeeping device and thus also as a way of relating himself to the larger social world where dates and calendars still matter.|It’s a memorial to Crusoe himself, underscoring how completely he has become the center of his own life.Character Analysis – Robinson Crusoe|Robinson Crusoe is one of the protagonists drawn most successfully in English novels.|Through the characterization of Robinson Crusoe, Defoe depicts him as a hero struggling against nature, and human fate with his indomitable will and hand, and eulogizes creative labor, physical and mental, an allusion to glorification of the bourgeois creativity when it was a rising and more energetic class in the initial stage of its historical development.|From an individual laborer to a master and colonizer, Crusoe seems to have gone through various stages of human civilization, creating a visual picture to manifest how man’s history has developed from the primitive to the feudal, and then to the capitalistic one in the eighteenth century.Jane Austen(1775-1817) and her Pride and PrejudiceJane Austen 16 December 1775 – 18 July 1817Significance|a woman novelist of the 18th century|the only important female author in the 18-19th century|the first writer who examines women’s position and their problems in the society|She presented the quiet, day-to-day country life of the middle -upper -class English.How do you understand Pride and Prejudice?|Pride and Prejudice is the most popular of Jane Austen’s novels.|Pride and Prejudice is originally drafted as "First Impressions".|In this novel, the author explores the relationship between great love and realistic benefits.|In this novel, Darcy stands for Pride and Elizabeth represents Prejudice. In the end, pride is humbled and prejudice dissolved.Theme|Marriage is important to individuals and society.Analysis of the NovelIt is a truth universally acknowledged, that a single man in possession of a good fortune, must be in want of a wife.|This is the first sentence of Pride and Prejudice and stands as one of the most famous first lines in literature because of its masterful irony, its humorous tone, and its foreshadowing of the entire novel.|It offers a miniature sketch of the entire plot that the pursuit of “single men in possession of a good fortune” by various female characters.|The second half of the sentence, however, reveals that the "universal truth" is nothing more than a social truth, which ironically is not a truth at all, but a misrepresentation of social facts.|In fact, a woman who has no means of outside support in the 19th century is greatly in need of a wealthy husband.Mrs. Bennet|She is a stupid, vulgar, silly, and noisy woman.|She is a single-minded woman with the desire to see her daughters married and seems to care for nothing else in the world.|Austen uses her continually to highlight the necessity of marriage for young women.Elizabeth Bennet|The second daughter in the Bennet family, and the most intelligent and quick-witted, Elizabeth is the protagonist of Pride and Prejudice and one of the most well-known female characters in English literature.|She is lovely, clever, and, in a novel defined by dialogue, she converses as brilliantly as anyone.|Her beauty, honesty, virtue, and lively wit enable her to rise above the nonsense and bad behavior that pervade her class-bound and often spiteful society.|She pursues her true love bravely. She is also courageous, fearless and frank.|On the whole, Elizabeth is a typical image of the good, attractive lady in the 19th century.Charles Dickens and his Great ExpectationsSignificance|the greatest novelist in English literature.|the greatest representatives of English critical realism|one of the greatest critical realist writers of the Victorian Age|His works are intended to expose and criticize all the poverty, injustice, hypocrisy, and corruptness of the 19th-centuray England, particularly London.Key Facts|genres · Bildungsroman (also called initiation stories or coming-of-age stories), social criticism, autobiographical fiction|narrator · Pip|point of view · First personMain Idea of Great Expectations(1861) a novel by Charles Dickens about a young man called Pip who wants to become rich and successful. He is given money by an unknown person, and as a result he becomes a less nice person, but after several difficult experiences, he finally realizes that he must work hard to make enough money to live well, and he becomes a kind, generous man.Meaning of the Title|As a young man, Pip is led into making grave mistakes based on his false expectation of being a gentleman, his false expectation of marrying Estella, and his general false expectation of rising above his past.|Ultimately, he learns that true worth comes from inside a man, and turns away from his once-great expectations.Pip|Because Pip is narrating his story many years after the events of the novel。
Statutory Instrument 1988 No. 13241988法规文书,编号1324The Furniture and Furnishings (Fire) (Safety) Regulations 1988 家具及涂饰防火安全法规1988© Crown Copyright 1988受官方版权保护法Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.网上的这份法规文书是由皇家文书局的管理人员授权并监督国会法案英国王室出版社出版发行的。
The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.该网页上涵盖的立法条款是受官方版权保护的。
如果复印内容准确,资料的来源和版权身份对使用者来说是有目共睹的,那么该立法条款可以免费复印。
It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.需要注意的是:复印该法规文件原文的权力并不能扩展到那些没有英国王室出版社印章的并发行或公布于众的其他法规文书的复印版。
Interlock™-18 CoilFibered IDC™ Occlusion SystemM001363520M001363540M001363550M001363570M001363580M001363590M001363600M001363610M001363720M001363730M001363760M001363790M001363800M001363810M001363820M001363830The evolution begins –one advancementafter anotherInterlock TM-35 CoilFibered IDC™ Occlusion System© 2014 Boston Scientific Corporationor its affiliates. All rights reserved.DINONC3509EAAll cited trademarks are the property of their respective owners. CAUTION: The law restricts these devices to sale by or onthe order of a physician. Indications, contraindications, warnings and instructions for use can be found in the product labelingsupplied with each device. Information for the use only in countries with applicable health authority product registrations.PI-245701-AA May 2014 Printed in Germany by medicalvision.Accuracy, Precision and PowerTechnology advances again.The Interlock TM-35 Coil introduced the unique combination of powerfulDacron TM Fibers and precise detachability. Now we redefine deliverabilitywith advancements that are designed to improve the consistency of coildeployment. Technology advances again.PrecisionInterlocking arms for precise placementImproved Deliverability Side holes on coilintroducer allow forhydration duringadvancementand retractionNitinolpusher wireengineered forimproved kinkresistanceFlushing luerintended tofacilitatepre-deploymenthydration • T he Interlock-35 Coil features a simple interlocking connection between the pusher wire and the coil.• W hile inside the lumen of the catheter, the interlocking connection remains attached.• W hen pushed outside of the catheter, the connection detaches.PowerDacron Fibers for rapid occlusionDudek, et al, Embolization of theGastroduodenal Artery BeforeSelective Internal Radiotherapy:A Prospectively RandomizedTrial Comparing StandardPushable Coils with FiberedInterlock Detachable Coils.CVIR, April 14, 2010. Number of Coils Used Per ProcedurePushable Coils(n=27)Interlock Fibered IDCOcclusion System(n=23)• 83.6 % of cases (19 of 23) achieved complete occlusion with one Interlock Fibered IDC Occlusion Coil.• A shorter procedure time was observed for procedures utilizing detachable coils when compared to pushable coils. • N o coil migration was observed in the detachable coil group, whereas one incidence of migration was observed in the pushable coil group.。
英语作文喜欢的月份不少于6句My Favourite Month: A Celebration of Life.Amidst the changing seasons, one month stands out to me as a favourite: April. This month, more than any other, embodies the essence of life a blend of renewal, celebration, and pure joy.April ushers in the bloom of spring, a time when nature comes alive with a riot of colours. The world is transformed into a canvas of blooming flowers, from the delicate pinks of cherry blossoms to the vibrant yellows of daffodils. The air fills with the sweet scent of blooming flowers, and the sun shines brightly, warming the chilled ground. This renewal of life is a constant reminder of the resilience of nature and the cycle of growth and decay.Not only does April bring the beauty of spring, but it also marks significant celebrations that unite people across the globe. One such celebration is Easter, afestival that symbolises new beginnings and the triumph of life over death. The tradition of Easter eggs and hot cross buns brings families together, filled with joy and laughter. The spirit of giving and love that Easter represents is a powerful reminder of the importance of unity and compassion.Another reason why I love April is the feeling of anticipation and excitement it brings. It's the month that heralds the approach of summer, with its promise of warm days, lazy afternoons, and adventures outdoors. The senseof adventure that April instills in me is unparalleled, asI eagerly await the opportunities that the coming monthswill bring.April is also a time for reflection and self-growth. As the weather warms up and the world becomes more vibrant, it encourages me to take stock of my life and make positive changes. This month, I find myself more open to new experiences and more motivated to pursue my goals.Moreover, April is a month of new beginnings. It's a time to let go of the past and embrace the future with openarms. Whether it's starting a new project, embarking on a new journey, or simply making a fresh start, April provides the perfect backdrop for these new beginnings.In conclusion, April is a month that captivates me with its beauty, celebrations, and promise of new beginnings.It's a month that I cherish and look forward to every year, filled with joy, hope, and the celebration of life. As the days of April come and go, I find myself counting the moments until its return, knowing that with it will come another chance to relive the magic of this remarkable month.。
春天英语手抄报内容关于春天的英文句子(一)1、In some years,April bursts upon Virginia hills in one prodigious leap-and all the stage is filled at once,whole choruses of tulips,arabesques of forsythia,cadenzas of flowering plum.2、It pauses,overcome by shyness,like my grandchild at the door,peeping in,ducking out of sight,giggling in the hallway.3、Where were those seeds a month ago?The apples display their milliner"s scraps of ivory silk,rose-tinged.All the sleeping things wake it,feel it, crumble April in your hands.4、Spring are not always the same.In some years,April bursts upon Virginia hills in one prodigious leap-and all the stage is filled at once,whole choruses of tulips,arabesques of forsythia,cadenzas of flowering plum.The trees grow leavws overnight.5、In other years,spring tipoes in.It pauses,overcome by shyness,like my grandchild at the door,peeping in,ducking out of sight,giggling in the hallway."I know you are out there,"I cry."Come in”And April slips into our arms.6、The dogwood bud, pale green,is inlaid with russet markings.Within the perfect cup a score of clustered seeds are nestled.One examines the bud in awe:Where were those seeds a monthago?The apples display their milliner"s scraps of ivory silk,rose-tinged.All the sleeping things wake it,feel it, crumble April in your hands.我最喜爱春天的作文(二)(I Love Spring Best)Winter was gone,spring comes.I love spring best,because it"s very beautiful.In spring,the weather is aways sunny and rainy,it"s not cold and not hot,it"s warmer and warmer.The flowers begin to open and the trees begin to turn green.The birds are singing in the sky,they are happy.The animals will go out to play.Many people like to go out and enjoy the sunshine.I like wearing my sweater and jeans, I like to fly kites,plant trees and see the beautiful flowers. ()Spring is colorful,I think it"s a wonderful season. What"s your favourite season?Please tell me.春天的英文谚语(三)1、立春晴,雨水均The beginning of spring rain, rainwater.2、立春晴一日,耕田不费力The beginning of spring sunny day, and effortless.3、立春之日雨淋淋,阴阴湿湿到清明The beginning of spring, rain, cloudy and wet to the tomb.4、雨淋春牛头,七七四十九天愁。
Designation:D3120–06e1An American National Standard Standard Test Method forTrace Quantities of Sulfur in Light Liquid PetroleumHydrocarbons by Oxidative Microcoulometry1This standard is issued under thefixed designation D3120;the number immediately following the designation indicates the year oforiginal adoption or,in the case of revision,the year of last revision.A number in parentheses indicates the year of last reapproval.Asuperscript epsilon(e)indicates an editorial change since the last revision or reapproval.This standard has been approved for use by agencies of the Department of Defense.e1N OTE—Eq X2.2was corrected editorially in April2007.1.Scope*1.1This test method covers the determination of sulfur concentration in the range from3.0to1000mg/kg in light liquid hydrocarbons boiling in the range from26to274°C(80 to525°F).1.2Other materials falling within the distillation range specified in1.1,but having sulfur concentrations above1000 mg/kg,may be tested using appropriate dilutions to bring them within the specified limit.In addition,sample types that may be outside the specified distillation range,such as diesels and biodiesels,may be analyzed by this test method.1.3The values stated in SI units are to be regarded as the standard.The values given in parentheses are provided for information only.The preferred units are milligrams per kilogram(mg/kg).1.4This standard does not purport to address all of the safety concerns,if any,associated with its use.It is the responsibility of the user of this standard to establish appro-priate safety and health practices and determine the applica-bility of regulatory limitations prior to use.For specific hazard statements,see Sections7-9.2.Referenced Documents2.1ASTM Standards:2D1193Specification for Reagent WaterD1298Test Method for Density,Relative Density(Specific Gravity),or API Gravity of Crude Petroleum and Liquid Petroleum Products by Hydrometer MethodD4052Test Method for Density and Relative Density of Liquids by Digital Density MeterD4057Practice for Manual Sampling of Petroleum and Petroleum ProductsD4177Practice for Automatic Sampling of Petroleum and Petroleum ProductsD6299Practice for Applying Statistical Quality Assurance Techniques to Evaluate Analytical Measurement System Performance2.2OSHA Regulations:OSHA Regulations29CFR,paragraphs1910.1000and 1910.120033.Summary of Test Method3.1A liquid sample is introduced into a pyrolysis tube maintained at a temperature between900-1200°C,having a flowing stream of gas containing50-80%oxygen and20-50% inert gas(for example,argon,helium,etc.)Oxidative pyrolysis converts the sulfur to sulfur dioxide,which thenflows into a titration cell where it reacts with triiodide ion present in the electrolyte.The triiodide ion consumed is coulometrically replaced and the total current(I3t)required to replace it is a measure of the sulfur present in the sample.3.2The reaction occurring in the titration cell as sulfur dioxide enters is:I321SO21H2O→SO313I212H1(1) The triiodide ion consumed in the above reaction is gener-ated coulometrically thus:3I2→I3212e2(2) 3.3These microequivalents of triiodide ion(iodine)are equal to the number of microequivalents of titratable SO2ion entering the titration cell.4.Significance and Use4.1This test method is used to determine the concentration of sulfur in light liquid hydrocarbons,gasoline,and diesels and1This test method is under the jurisdiction of ASTM Committee D02on Petroleum Products and Lubricants and is the direct responsibility of Subcommittee D02.03on Elemental Analysis.Current edition approved Dec.1,2006.Published January2007.Originally approved st previous edition approved in2003as D3120–03a.2For referenced ASTM standards,visit the ASTM website,,or contact ASTM Customer Service at service@.For Annual Book of ASTMStandards volume information,refer to the standard’s Document Summary page on the ASTM website.3Available from ernment Printing Office,Superintendent of Docu-ments,732N.Capitol St.,NW,Mail Stop:SDE,Washington,DC20401.*A Summary of Changes section appears at the end of this standard. Copyright©ASTM International,100Barr Harbor Drive,PO Box C700,West Conshohocken,PA19428-2959,United States.their additives,where such concentrations of sulfur can be detrimental to their production,performance,and use.The measurement of sulfur in the production and final product of gasoline and diesel is required for both regulatory purposes and to ensure maximum life expectancy of catalytic converters used in the automotive industry.5.Interferences5.1This test method is applicable in the presence of total halide concentrations of up to 10times the sulfur level and total nitrogen concentrations of up to 1000times the sulfur level.5.1.1Stringent techniques shall be employed and all pos-sible sources of sulfur contamination eliminated to attain the quantitative detectability capable with this test method.5.2This test method is not applicable in the presence of total heavy metal concentrations (for example,Ni,V ,Pb,etc.)in excess of 500mg/kg (ppm).6.Apparatus6.1The configuration of the pyrolysis tube and furnace may be constructed as is desirable as long as the operating param-eters are met.Fig.1is typical of apparatus currently in use.6.2A typical assembly and oxidative gas flow through a coulometric apparatus for the determination of trace sulfur is shown in Fig.2.6.3Furnace —Maintained at a temperature sufficient to completely pyrolyze the organic matrix,900-1200°C,and completely oxidize the organically bound sulfur to SO 2.Independently controlled inlet and outlet temperature zones are optional.An electrical furnace has been found suitable to use.6.4Pyrolysis Tube —Fabricated from quartz and constructed so the sample is vaporized in a heated zone before the furnace and swept into the oxidation zone by an inert carrier gas,where the vaporized sample mixes with oxygen and is pyrolyzed.The inlet shall be constructed large enough to accommodate a sample boat completely into the oxidation zone of the pyrolysis tube or allow the direct injection of the sample into the heated zone before the furnace.The pyrolysis tube shall have side arms for the introduction of oxygen and inert carrier gas.6.5Titration Cell —Consisting of a sensor/reference pair of electrodes to detect changes in triiodide ion concentration,a generator anode-cathode pair of electrodes to maintain a constant triiodide ion concentration,an inlet for gaseous sample from the pyrolysis tube,and an outlet to vent the exit gases from the titration cell.The reference electrode can be either an Ag/AgCl double junction reference electrode or a platinum wire in a saturated triiodide half-cell.The sensor electrode and both the anode and cathode electrodes of the generator are made of platinum.The titration cell shall requiremixing,which can be accomplished with a magnetic stir bar,stream of gas,or other suitable means.Other sensor and reference electrodes may be used if they meet the performance criteria of this test method.N OTE 1—Take care not to use excessive stirring and possibly damage the electrodes with the stir bar.The creation of a slight vortex is adequate.6.6Microcoulometer —The apparatus’microcoulometer,with variable attenuation and gain control,shall be capable of measuring the potential of the sensing-reference electrode pair and compare this potential to a bias potential.By amplifying this potential difference and applying the difference to a working-auxiliary pair of electrodes (the generator),a titrant is generated.The microcoulometer integrates the amount of current used,calculates the equivalent mass of sulfur titrated and calculates the concentration of sulfur in the sample.6.7Strip Chart Recorder (Optional)—To monitor and plot the mV potential of the titration cell during the analysis.6.8Flow Control —The apparatus shall be equipped with flow controllers capable of maintaining a constant supply of oxygen and inert carrier gas.6.9Dryer Tube —The oxidation of samples produces water vapor which,if allowed to condense between the exit of the pyrolysis tube and the titration cell,will absorb the SO 2formed and result in low recovery.Steps shall be taken to prevent such an occurrence.This is easily accomplished by placing a phosphoric acid dehydration tube between the titration cell and exit of the pyrolysis tube.Other approaches,such as heating tape or permeation tubes,can be used if precision and accuracy are not degraded.6.10Sampling Syringes —Microlitre syringes able to accu-rately deliver 5to 80mL of sample are required.The volume injected should not exceed 80%of a syringe’s capacity.6.11Sample Inlet System —Either type of sample inlet system described can be used.6.11.1Boat Inlet System —The inlet of the pyrolysis tube is sealed to the boat inlet system.The system provides a cooled area before the furnace for the sample boat prior to quantitative introduction of sample into the boat and is purged with the inert carrier gas.The boat driving mechanism then fully inserts the boat into the oxidation zone of the furnace.The drive mecha-nism shall advance and retract the sample boat into and out of the oxidation zone of the furnace at a controlled and repeatable rate (see Note 2).6.11.1.1Boat Inlet Cooler (Optional)—Sample volatility and injection volume may require an apparatus capable of cooling the sample boat prior to sample introduction.Thermo-electric coolers (peltier)or recirculating refrigerated liquid devices are strongly recommended.Switching sample boats between each analysis may prove effective,provided sample size is not too large.6.11.1.2Sample Boats —Quartz or other suitable material which will not react with the sample or sulfur compounds being analyzed and able to withstand the temperatures ex-tremes of the test method.6.11.2Syringe Inlet System —The system shall deliver a quantitative amount of sample from a microlitre syringe into a heated area before the oxidation zone of the pyrolysis tube at a controlled and repeatable rate.There the sample isvolatilizedFIG.1Typical PyrolysisTubeand the inert carrier gas stream purging the heated area transports the volatilized sample into the oxidation zone of the pyrolysis furnace.An adjustable drive mechanism capable of injecting the sample from a microlitre syringe at a constant rate between 0.5to 1.0mL/s is required (see Note 2).N OTE 2—Take care not to introduce the sample too fast into the oxidation zone of the furnace and overload the combustion capacity of the pyrolysis tube.Program the sample inlet system to deliver the sample at a sufficiently controlled and repeatable rate to prevent any incomplete combustion by-products (coke or soot)from forming at the exit of the pyrolysis tube.6.12Balance —With a weighing precision of 60.01mg.7.Reagents and Materials7.1Purity of Reagents —Reagent grade chemicals shall be used in all tests.Unless otherwise indicated,it is intended that all reagents shall conform to the specifications of the Commit-tee on Analytical Reagents of the American Chemical Society,where such specifications are available.4Other grades may be used,provided it is first ascertained that the reagent is of sufficiently high purity to permit its use without lessening the accuracy of the determination.7.2Purity of Water —Unless otherwise indicated,references to water shall be understood to mean reagent water conforming to Specification D 1193,Type II and III.7.3Quartz Wool —Grade fine.7.4Acetic Acid (CH 3COOH)—Glacial acetic acid with specific gravity =1.05.(Warning—-bustible.May be fatal if swallowed.Causes severe burns.Harmful if inhaled.)7.5Phosphoric Acid (85%w/w)—Orthophosphoric acid (H 3PO 4).(Warning—Poison.Corrosive.May be fatal if swal-lowed.Causes severe burns.)7.6Inert Gas —Argon or helium,high purity grade (HP),5used as carrier gas.(Warning—Compressed gas under high pressure.Gas reduces oxygen available for breathing.)7.7Oxygen —High purity grade (HP),5used as the reactant gas.(Warning—Oxygen vigorously accelerates combustion.)7.8Gas Regulators —Two-stage gas regulators shall be used for the oxygen and inert carrier gas.7.9Cell Electrolyte Solution —Dissolve 0.5g of potassium iodide (KI)and 0.6g of sodium azide (NaN 3)in approximately 500mL of high-purity water,add 6mL of glacial acetic acid (CH 3COOH),and dilute to 1000mL or follow the manufac-turer’s specifications.N OTE 3—Take care to store bulk quantities of the electrolyte in a dark place.It is recommended to prepare fresh electrolyte at least every three months.7.10Sodium Azide (NaN 3),fine granular.(Warning—Toxic.Causes eye and skin irritation.Explosive.)7.11Potassium Iodide (KI),fine granular.7.12Potassium Chloride (KCl),fine ed for the 1M Ag/AgCl double junction reference electrode.7.13Potassium Nitrate (KNO3),fine ed for the 1M Ag/AgCl double junction reference electrode.7.14Iodine (I),20mesh or less,for saturated reference electrode.7.15Toluene,Xylenes,Isooctane —Reagent grade.(Other solvents similar to those occurring in the samples being analyzed are acceptable.)A solvent blank correction is required due to the inherent sulfur present in the solvents used for standard preparation and sample dilution.(Warning—Flammable solvents.Harmful if inhaled.Vapors may cause flash fire.)N OTE 4—The use of solvents with non-detectable levels of sulfur relative to the sulfur content in the sample can make the solvent blank correction unnecessary.7.16Dibenzothiophene —FW 184.26,17.399%(mass/mass)S (see Note 4).4Reagent Chemicals,American Chemical Society Specifications ,American Chemical Society,Washington,DC.For suggestions on the testing of reagents not listed by the American Chemical Society,see Analar Standards for Laboratory Chemicals,BDH Ltd.,Poole,Dorset,U.K.,and the United States Pharmacopeia and National Formulary,U.S.Pharmacopeial Convention,Inc.(USPC),Rockville,MD.5High-purity grade gas has a minimum purity of 99.995%.FIG.2Flow Diagram for Typical Coulometric Apparatus for Trace SulfurDetermination7.17n-Butyl Sulfide —FW 146.29,21.92%(mass/mass)S (see Note 4).7.18Thionaphthene (Benzothiophene)—FW 134.20,23.90%(mass/mass)S (see Note 4).N OTE 5—A correction for chemical impurity can be applied if deemed necessary.7.19Sulfur,Standard Solution (approximately 1000mg-S/mL)—Prepare a stock solution by accurately weighing approxi-mately 0.5748g of dibenzothiophene or 0.4652g of n-butyl sulfide or 0.4184g of thionaphathene into a tared 100mL,type A volumetric flask.Dilute to volume with a selected solvent.This stock can then be further diluted to prepare sulfur working and calibration standards as outlined in Tables 1-3(see Notes 6-8).µg 2S/mL 5A 3B 3C 3106100mL(3)where:A =grams of standard.B =weight of fraction sulfur (S)in standard.C =weight of fraction standard purity.7.20Sulfur,Standard Working Solution —Prepare the work-ing standards using standard type A volumetric pipet as outlined in Table 1.N OTE 6—Working and calibration standards prepared on a regular basis recommended,depending upon frequency of use and age.Stock solutions typically have a useful life of about 3months.N OTE 7—Calibration standards can be prepared and diluted on a mass/mass basis,when calculation results are adjusted to accommodate them.N OTE 8—Stock,working and calibration standards from commercial sources can be used if checked for accuracy and can meet the performance criteria of this test method.7.21Quality Assurance (QA)Samples —Samples that are liquid petroleum materials or standards products of known sulfur content that were not used in the generation of the apparatus’calibration curve.These (QA)samples are to be used to check the validity of the testing process as described in Section 11.An ample supply of QA sample material should beavailable for the intended period of use and shall also be homogenous and stable under the anticipated storage time and conditions.8.Hazards8.1High temperature is employed in this test method.Extra care shall be exercised when using flammable materials near the furnace.8.2Consult current OSHA regulations and supplier’s Mate-rial Safety Data Sheets (MSDS)for materials used in this test method.9.Sampling9.1Obtain a test sample in accordance with Practice D 4057or Practice D 4177.To preserve volatile components which are in some samples,do not uncover samples any longer than necessary.Samples should be analyzed as soon as possible after collection from bulk supplies to prevent loss of sulfur,or contamination due to exposure or contact with sample con-tainer.9.1.1(Warning—Samples collected at temperatures below room temperature can undergo expansion and rupture the container.For such samples,do not fill the container to the top;leave sufficient air space above the sample to allow room for expansion.)9.2If the test sample is not used immediately,thoroughly mix the container prior to taking a test specimen.10.Preparation of Apparatus10.1Carefully insert the quartz pyrolysis tube into the furnace,and connect the oxygen and inert carrier gas lines.10.2Connect the boat drive system or syringe drive system to the pyrolysis tube.10.3Perform a leak check according to the manufacturer’s instructions.10.4Assemble the titration cell,and add all required solu-tions,including cell electrolyte,according to the manufactur-er’s instructions.10.5Connect the titration cell to the apparatus according to the manufacturer’s instructions.Working Standard Concentration,µg-S/mLStock Standard Concentration,µg-S/mLVolume Stock Standard,mLTotal Volume Working Standard,mL50010002550501000510010500A2100AWorking standard.TABLE 2Recommended Calibration Standards versus Desired Calibration RangeCalibration Range,mg-S/kgCalibration Standards ConcentrationConcentration 1,mg-S/mLConcentration 2,mg-S/mLConcentration 3,mg-S/mLTrace–2.50.2 1.0 2.50.5–500.25501.0–2500.5102502.5–500 1.0255005.0–10002.550100010.6Adjust the flow of gases and set the furnace tempera-tures and instrumental parameters according to the manufac-turer’s instructions.10.7If using a boat inlet system,pre-bake the sample boats used for the analysis per the manufacturer’s instructions.11.Calibration and Standardization11.1Following the manufacturer’s recommended proce-dures,set the operational parameters of the apparatus for internal calibration.If the apparatus is not so equipped,analyze the solvent blank and calibration standards,record their values as µg or ng of sulfur,and manually generate a calibration curve.11.2Calibration Standards —Select the desired calibration range from Table 2.Prepare the appropriate calibration stan-dards for the range selected as outlined in Table 3.The calibration standards concentrations are calculated based on the formula below:Calibration Standard Concentration:µg 2S/mL 5A 3B100mL(4)where:A =µg-S/mL of working or stock solution.B =mL of working or stock solution.N OTE 9—A calibration curve with three standards is recommended.It is recommended to use standards covering the range of sulfur concentrations expected in the samples being analyzed.Calibration curves with one or two standards can be used if it can be shown the calibration curve is linear over the concentration range being measured and the standards meet the performance criteria of this test rger series of standards can also be used if it can be shown the calibration curve is linear over the concentration range being measured and the standards meet the perfor-mance criteria of this test method.N OTE 10—The use of calibration standards with different concentra-tions is possible provided they cover the expected concentration range for the samples being analyzed and meet the performance criteria of this test method.11.3Select the appropriate syringe based on the recom-mended sample size in Table 4for the concentration of standards used to calibrate the apparatus.11.4Flush the microlitre syringe several times with the sample prior to analysis.If bubbles are present in the liquid column,flush the syringe and withdraw a new sample.11.5The sample size can be determined volumetrically or by mass with a syringe.The sample size should be 80%or less of the syringe’s capacity.11.5.1Volumetric Measurement —Obtain the volume of in-jected material by filling the syringe to the selected level,retracting the plunger so the lower meniscus falls on the 10%scale mark,and recording the volume of liquid in the syringe.After the sample has been injected,retract the plunger again so the lower liquid meniscus falls on the 10%scale mark,and record the volume of liquid in the syringe.The difference between the two readings is the volume of sample injected.N OTE 11—An automatic sampling and injection device can be used in place of the procedure described for the manual syringe injection.11.5.2Mass Measurement —The sample syringe may be weighed before and after the injection to determine the amount of sample injected.This technique provides greater precision than the volume delivery method,provided a balance with a precision of 60.01mg is used.11.5.3Once the appropriate sample size has been measured into the microlitre syringe,promptly and quantitatively deliver the sample into the apparatus.Again,there are two alternative techniques available.11.5.4Boat Inlet System —Add the sample by slowly dis-charging quantitatively the contents of the syringe into a sample boat containing quartz wool,being careful to include the last drop from the tip of the syringe needle.Remove the syringe and immediately start the analysis.The apparatus’baseline should remain stable until the boat approaches the furnace and volatilization of sample begins (see Note 12).The program of the inlet system should keep the boat completely in the oxidation zone of the furnace a time (residence time)sufficient to totally oxidize the sample before withdrawing the sample boat out of the furnace (see Note 13).Allow at least 2min for cooling before the next sample injection after the boat has reached the fully retracted position (see Note 14).N OTE 12—It is recommended,if necessary,to reduce the boat speed,or briefly pause the boat,or both,as it is introduced into the oxidation zone of the furnace to ensure complete sample combustion and avoid overload-ing the combustion capacity of the system.Concentration Working Standard,µg-S/mLVolume of Working Standard,mLTotal Volume Calibration Standard,mLConcentration Calibration Standard,µg-S/mL1021000.21051000.5502100 1.0505100 2.55010100 5.050051002550010100501000A 25100250500......5001000A......1000AAStandard stock solution.TABLE 4Recommended Sample Size for Expected SampleConcentrationsSample Concentrations,mg-S/kgInjected Volume,µLMass Sulfur,µg-S Trace–5.080Trace–0.250.5–50600.03–1.51.0–250300.03–5.02.5–500200.05–5.05.0–1000100.05–10N OTE13—The residence time required to completely oxidize any remaining residue in the boat is dependent on the sample matrix.A120-s residence time is usually sufficient.Increase the residence time,if necessary,to ensure complete oxidation of the sample.N OTE14—The level of boat cooling required prior to sample injection is directly related to the volatility and size of sample.The use of a boat cooling device,an increase in boat cooling time,or both,can be used to control the vaporization of sample until the boat approaches the furnace.11.5.4.1Reduce the boat drive introduction rate,sample size or both if coke or soot is observed on the exit end of the pyrolysis tube.Increase the residence time for the boat in the oxidation zone of the furnace if coke or soot is observed on the boat after the analysis isfinished.11.5.5Syringe Inlet System—For direct injection,carefully insert the syringe needle into the inlet of the combustion tube and attach the syringe to the driving mechanism.Allow time for the sample residues to be volatilized from the needle (needle blank).Once the baseline has been reestablished, immediately start the analysis.Remove the syringe once the sample has been syringe once the sample has been completely injected and the analysis isfinished.N OTE15—To avoid overloading the combustion capacity of the system, injection rates between0.5-1.0µL/s are recommended.11.5.5.1Reduce the sample size,rate of injection,or both, for the direct injection the test sample into the furnace if coke or soot is observed on the exit end of the pyrolysis tube. 11.6Calibrate the instrument using one of the following two techniques:11.6.1Automatic Internal Calibration—Measure the cali-bration standards and solvent blank using one of the procedures described in11.3–11.5.5.Analyze the solvent blank and each standard a minimum of three times.Calibrate the apparatus per the manufacturer’s e either afirst or second order linear regression and use this calibration curve to determine the amount of sulfur in the unknown sample.The system’s performance shall be checked each day of use.(See Section12.)11.6.2Manual Calibration Curve—Measure the solvent blank and calibration standards using one of the procedures described in11.3–11.5.5.Analyze the solvent blank and each calibration standard a minimum of three times and record their absolute values in eitherµg or ng sulfur.Subtract the averaged blank value from each calibration standard and construct a curve plotting the mass of sulfur measured for each calibration standard(y-axis)verses the theoretical mass of sulfur injected. Perform afirst or second order linear regression and use the calibration curve to determine the amount of sulfur in the unknown sample.The system’s performance shall be checked each day of use.(See Section12.)N OTE16—Not all of the sulfur in the sample exits the oxidation zone ofthe furnace as titratable SO2.In the strongly oxidative conditions of thepyrolysis tube,some of the sulfur is also converted to SO3,which does notreact with the titrant.Accordingly,sulfur standards appropriate to the sample’s boiling range and sulfur type is recommended to guarantee adequate calibration.Recoveries less than75%are to be considered suspect.If recoveries below75%are observed,it is recommended the operator check the coulometric system,measuring parameters,and oper-ating techniques are in proper order.If the apparatus is being operated properly,recoveries between75to90%are to be expected.11.7If the fraction of sulfur converted to SO2(recovery factors)drops below75%of the standard solutions,prepare fresh standards to check if the standards have been altered. Procedural details should be reviewed if a low recovery factors persist.11.8Cleaning and Recalibration—Clean any coked or sooted parts per the manufacturer’s instructions.Assemble and leak check the apparatus per the manufacturer’s instructions after any cleaning or adjustment.Repeat instrument calibration prior to reanalysis of test samples.12.Quality Assurance(QA)12.1Confirm the performance of the instrument of the test procedure by analyzing a quality control(QC)sample after each calibration and at least each day of use thereafter.12.2When QC/QA protocols are already established in the testing facility,these can be used when they confirm the reliability of the test result.12.3When there is not QC/QA protocol established in the testing facility,Appendix X1can be used as the QC/QA system.13.Procedure13.1Obtain a test sample using the procedure described in Section9.The sulfur concentration in the test sample shall be less than the concentration of the highest standard and greater than the concentration of the lowest standard used in the calibration.If required,a dilution should be performed on either a weight or volume basis.13.1.1Gravimetric Dilution,(mass/mass)—Record the mass of the test sample and the total mass of the sample and solvent.13.1.2Volumetric Dilution,(mass/volume)—Record the mass of the test sample and the total volume of the test sample and solvent.13.2Flush the sampling syringe several times with the unknown sample.Determine the sulfur concentration using one of the procedures described in11.3–11.5.5.13.3Inspect the combustion tube and otherflow path components to verify complete oxidation of the test sample.13.3.1Boat Inlet Systems—Reduce the boat drive introduc-tion rate,sample size,or both,if coke or soot is observed on the exit end of the pyrolysis tube.Increase the residence time for the boat in the oxidation zone of the furnace if coke or soot is observed on the boat after the analysis isfinished.13.3.2Syringe Inlet Systems—Reduce the sample size,rate of injection,or both,for the direct injection the test sample into the furnace if coke or soot is observed on the exit end of the pyrolysis tube.13.3.3Cleaning and Recalibration—Clean any coked or sooted parts per the manufacturer’s instructions.Assemble and leak check the apparatus per the manufacturer’s instructions after any cleaning or adjustment.Repeat instrument calibration prior to reanalysis of test samples.13.4To obtain one result measure each test sample solution three times and calculate the average value.13.5If the sample size is determined by volume,density values needed for calculations are to be measured(using Test Method D1298,Test Method D4052,or equivalent)atthe。
2006届高考英语(阅读理解题)1AIn 1944 a 22-year-old Army medic (卫生兵) was answering a battle-field cry for help when pieces of an exploding German shell tore into him. “Gee doc, I feel like both my arms were blown off,” George Lott told his surgeon as he was rushed into a first-aid station near the front in northeastern France. It was the beginning of a painful 5000-mile journey through three hospitals as doctors tried to save the medic's life.After five operations and two and a half years in Army hospitals, Lott, regained use of his left arm, but his right was painfully paralyzed (使丧失活动能力) , “I begged the doctors to cut off my arm,” he recalls. They did.An orphan since he was two, with a third grade education, Lott has lived on his pension(抚恤金) and Social Security (社会保险金) for the past 40 years. In 1962 he bought a house in Albany, N. Y., not far from the Adirondack Mountains where he hunted and fished. He still has the Purple Heart awarded him after he was wounded, although he has had a difficult time keeping it. His girlfriend, explains the bachelor, has wanted to wear it.“Sometimes I still dream about the guys I held in my arms that were dying,” says Lott, “I'm proud that I fought for my country, but I'm still here, drinking beer. The guys who didn't come back are the real heroes.”41. George Lott got wounded when he was___________.A. fighting shoulder-to-shoulder with other soldiersB. fighting against French soldiersC. in a battlefield crying for helpD. running toward a wounded soldier who was crying for help42. From the passage we can infer that___________.A. Lott has to move about in a wheelchairB. he lost both his armsC. he never got a job after he was woundedD. he has once allowed his girlfriend to wear the medal43. Which of the following is true?A. Lott didn't think much of his wartime service.B. Lott and his girlfriend are proud that he fought for this country.C. Lott feels ashamed that he is still drinking beer.D. Lott lost his Purple Heart.44. Lott thinks that real heroes are ___________.A. those dying people whom he held in his armsB. those who died for their countryC. those who chose not to come back to their countryD. those who fought for their countryBSometimes doing something for yourself — even shopping — can give others a lift. That’s the case at charity (慈善) shops and non-profit stores such as Ten Thousand Villages which helps provide skilled workmen with money in developing countries.Their handicrafts (工艺品) are sold throughout North America in 180 stores, 95 of them operated by Ten Thousand Villages.“People come into the store because we have a lot of interesting things, but then they’re drawn to us by the campaign,” says organization spokeswoman Juanita Fox.“It just feels good to be making a difference when you’re buying something.”In the Alexandria, Virginia shop generous display windows draw you in. They’re filled with practical, attractive home decorations in blue and white, all international in mood.Once inside though, it’s clear that this isn’t just another import store. On the wall behind the ca sh register is the following note:“Ten Thousand Villages provides necessary, fair income to Third World people by marketing their handicrafts and telling their stories in North America. Your buying Makes a Difference.”The store was opened in 1994 as part of a network of shops across the USA run by the Mennonite church,which is based in Akron, Pennsylvania.Currently, 60,000 skilled workmen from 32 countries provide goods to the stores, with all profits reinvestedin the organization.Management of the Alexandria shop is run by an all volunteer board of directors. More than 40 additionalvolunteers help doing everything from registering to unpacking.Maria Yannopoulos got involved after visiting a store and getting to know another volunteer. “Since we’re a nonprofit, we’re really looking for value because the more we sell, the more jobs we can create. Givi ng someone ajob rather than charity helps in so many ways.”45. The underlined part “give others a lift” in the first paragraph means ___________.A. offer others a ride in a carB. take others up and down to another floorC. make others think of planesD. make others more pleased46. A large number of people visit Ten Thousand Villages because ___________.A. they are fond of travelling aroundB. they can find something interestingC. they can enjoy the wonderful foodsD. they want to learn how to farm in the fields47. What can we learn from the note mentioned in this passage?A. Goods sold at Ten Thousand Villages are expensive.B. Stories about Ten Thousand Villages are interesting.C. What the purpose of the shop is.D. Goods from the Third World are better than those from the USA.48. From the last paragraph we can learn that ___________.A. American volunteers like to run shopsB. American shops are mostly operated by volunteersC. volunteers often offer goods to their friends as presentsD. shopping can also be a kind of charityCCOLUMBUS, Ohio —The heart operation taking place in the pale-green operating room at the Ohio State University Medical Center was unusual. The patient, a 62-year-old man, was made to sleep, tied with blue drapes (消毒帷帘)and lying face up on a narrow table. But no one was touching him.Instead, the operation was being performed by a robot, whose three metal arms went through pencil-sized holes in the man’s chest. At the ends of the robot’s arms were tin y metal fingers, with turning wrists, which held a tiny instrument, a light and a camera. The robot’s arms and fingers were controlled by Dr. Randall K. Wolf, sitting at a computer in a corner of the operating room about 20 feet away.This sort of operation, heart surgeons say, is the start of what may be the biggest change in their profession since heart bypass surgery(心脏搭桥手术)began nearly 30 years ago. “The reason we make cuts is that we have big hands,” said Dr. Wolf , the director of the surgery at Ohio State. The robot’s dainty fingers, no longer than a nail on the small finger, at the end of the long sticks could work better.Eventually, surgeons believe, most heart surgery will be done by robots whose arms are put in through pencil-sized holes punched in patients’ chests. Instead of directly staring into a patient’s body, surgeons will view magnified images of the operation on computer screens. In theory, the doctor would not have to be in the same room, or even the same country, as the patient.49.In this passage, the underlined word “dainty” means ___________.A. smallB. weakC. fatD. quick50. According to the passage, the reason that most operations require large cuts is that ___________.A. patients have large organsB. surgeons have large handsC. large cuts take less timeD. large cuts cost less money51. The main idea of this passage is that heart surgery by robots ___________.A. is quicker than surgery done by doctorsB. was developed at Ohio State UniversityC. is a new and risky procedureD. may replace surgery done by doctors52. Based on the information in this passage, all of the following conclusions are true EXCEPT___________.A. All doctors at Ohio Sate develop new surgical techniquesB. Robot surgery is being developed at Ohio StateC. Robot surgery will be used on many patients in the near futureD. Many hospitals will eventually offer robot surgery to patientsDFOREIGN EXCHANGE53. The students who mentioned both the good and bad time include___________.A. Susan Lane and Sara SmallB. Linda Marks and David LinksC. Tom Jennings and Linda MarksD. Leanne Smythe and Tom Jennings54. The writing above would probably be ___________.A. the records of students’ activitiesB. the foreign students’ name cardsC. the notice about a visit to foreign countriesD. the advertisement from an international travel service55. The student who valued learning another language is ___________.A. Linda MarksB. Sara SmallC. Tom JenningsD. Leanne Smythe56. How many students mention the culture difference they have experienced ?A. threeB. FourC. FiveD. SixEBritish men are abandoning their stiff upper lips but still do not wear their hearts on their sleeves like Americans, a new survey showed. When it comes to strong emotion, the once serious British are now happy to shed tears quite openly.“Thirty percent of all British males have cried in the last month. That is a very high figure,” said Peter Marsh, director of the Social Issues Research Center which took the emotional temperature of Britain. “Only two percen t said they could not remember when they last cried,” the head of the independent research group said.Long gone is the “No Tears —We're British” time when emotion was considered distinctly bad form. “In our survey of 2,000 people, very few people in their forties or fifties had seen their father cry. Now it is twice as many,” he told reporters. “Seventy-seven percent of men considered crying in public increasingly acceptable.” Almost half the British men opened the floodgates over a sad movie, book or TV program. Self-pity got 17 percent crying. Nine percent cried at weddings.From the days of Empire, the British have always considered themselves models of reserve(含蓄缄默), laughing at “excitable foreigners” who show no self-control.Marsh argued the divide w as still there: “We have probably not caught up with the Americans or the Italians when it comes to the actual display of emotions.”“But we are clearly changing. What we take as typical British reserve has significantly faded”Women's battle for equal rights has certainly had an effect —both in the workplace and at home. “Men in their twenties or thirties are interacting with women on equal terms much more so than a generation ago. They have to relate to the opposite sex. Women become more man-like and men become more female. That transfers into the work place too,” Marsh said.57. The underlined phrase wear their hearts on their sleeves means ___________.A. wear their sleeves properlyB. express their feeling openlyC. put their heart into their workD. have a heart-to-heart discussion58. The British used to think crying in public ___________.A. naturalB. sensibleC. unacceptableD. important59. British men cried most ___________.A. over a sad filmB. over self-pityC. at weddingD. at graduation60. In the last paragraph, the writer mainly discussed ___________.A. the women’s struggle for equal rightsB. one of the causes of the changeC. interacting between men and womenD. Women’s influence on men参考答案41~44 DCBB 45~48 DBCD 49~52 ABDA 53~56 CABA 57~60 BCAB2AThe private automobile (私家车)has long played an important role in the United States. In fact, it has become a necessary and important part of the American way of life. In 1986, sixty-nine percent of American families owned at least one car, and thirty-eight percent had more than one. By giving workers rapid transportation, the automobile has freed them from having to live near their place of work. This has encouraged the growth of the cities, but it has also led to traffic problems.For farm families the automobile is very helpful. It has made it possible for them to travel to town very often for business and for pleasure, and also to transport their children to distant schools.Family life has been affected (影响)in various ways, The car helps to keep families together when it is used for picnics, outings, and other shared experiences. However, when teenage children have the use of the car, their parents can't keep an eye on them. There is a great danger if the driver has been drinking alcohol or taking drugs, or showing off by speeding or breaking down traffic laws. Mothers of victims (受害者)of such accidents have formed an organization called MADD (Mothers Against Drunk Driving). These women want to prevent further tragedies (悲剧). They have worked to encourage the government to limit the youngest drinking age, Students have formed a similar organization, SADD (Students Against Drunk Driving)and are spreading the same message among their friends.For many Americans the automobile is a necessity. But for some, it is also a mark of social position and for young people, a sign of becoming an adult. Altogether, cars mean very much to Americans.56. Which of the following is NOT mentioned in the text?A. Cars have encouraged the growth of the cities.B. Cars can bring families together when they go for picnics.C. Cars have enabled people to live far from their place of work.D. Cars help city families to transport their children to faraway schools.57. What has been done to deal with the problem of drunk driving?A. Patents have paid more attention to their children.B. Some organizations have been set up against drunk driving.C. Mothers have tried to persuade their children not to drink alcohol.D. University students have asked the government to solve the problem.58. We can infer from the text that ____________ in America.A. it will be more difficult for people to get new carsB. parents will not allow their children to have their own carsC. the government will encourage people to use public transportationD. cars will still be popular though they have caused many problemsBPrinceton UniversityLocationThe University is in Princeton, New Jersey. It is an hour's train ride south of New York City and an hour's train ride north of Philadelphia.StudentsThere are 4,600 undergraduates (本科生). There are also 1,900 graduate students, but Princeton is unusual among universities in having a student body made up largely of undergraduates.FacultyPrinceton has about 700 full-time faculty members (教员). There are another 300 or so part -time and visiting faculty. All faculty members at Princeton are expected to teach and research.DegreesPrinceton offers two undergraduate degrees: the bachelor (学士)of arts (A.B.)degree and the bachelor of science in engineering (B.S.E.)degree.Academic YearAn academic year runs from September to late May and lasts two terms (fall and spring). A normal course load is four or five courses per term, although many students take extra courses.ResidencesPrinceton provides housing for all undergraduate students. Freshmen and second-year students are required to spend their first two years in one of five colleges. Each college has its own dining hall, common rooms and computer centers.Fees and Expenses (Academic Year 2004-2005)Tuition (学费): $29,910Room and board: $ 8,387Other expenses (books, telephone, etc.): $ 3,083Total: $ 41,38059. How many kinds of faculty members are there in Princeton University?A. One.B. Two.C. Three.D. Four.60. In Princeton University, an undergraduate will pay at least ________ for the Academic Year 2004-2005besides tuition.A. $ 41,380B. $ 52,850C. $11,470D. $ 8, 38761. In what way is Princeton University different from other American universities according to the text?A. It has five colleges.B. Its students are mainly undergraduates.C. It provides housing for all undergraduate students.D. All the faculty members at Princeton are expected to teach and research.62. Which of the following is NOT true?A. Princeton offers two undergraduate degrees.B. An academic year lasts about nine months in Princeton University.C. Undergraduates should spend their first two years in one of five colleges.D. It's about an hour's train ride from Princeton University to the north of New York City.CSometimes, something that is considered to be negative turns out to be an advantage on the job. Though he is only l8 years old and blind, Suleyman Gokyigit is among the top computer technicians and programmers at InteliData Technologies Corp., a large software company with several offices across the United States."After our company united with another one last October, two different computer networks were driving us crazy," recalls Douglas Braun, the InteliData president. "We couldn't even send e-mail to each other.” In three weeks Mr Gokyigit created the software needed to connect the two networks. "None of the company's 350 other employees could have done the job in three months," says Mr. Braun. " Suleyman can 'see' into the heart of the computer.”Mr. Gokyigfi's gift, as Mr. Braun calls it, is an unusual ability to form an idea of the inside of a machine. "The computer permits me to reach out into the world and do almost anything I want to do," says Mr. Gokyigit The young programmer is at home with hardware as well, thanks partly to a highly developed sense of touch. Mitzi Nowakowski, an office manager at InteliData, remembers how he easily disconnected and reconnected their computer systems during a move last year. "Through feel, Suleyman can find the position of connectors, pins and wires much faster than most other people with sight," he says.Much of the student programmer's speed comes from his ability not to be interrupted while at the computer. When typing, he listens carefully to the synthesizer (合成器). His long, thin fingers fly over the keyboard. "Nothing seems to shake his attention," says Mrs. Nowakowski, his boss.Mr. Gokyigit is the only company employee who is available (可找到的)24 hours a day. "We consider him our top problem solver." says Mr. Braun.63. According to Mr. Braun, Suleyman ________________A. can work wonders on computerB. is the best technician in the worldC. has done a hard job in three monthsD. has united InteliData Technologies Corp. with another computer company64. The underlined part "is at home with hardware" { paragraph 4 )means _________A. is good at dealing with computer hardwareB. is fond of computer hardwareC. works with computer hardware at homeD. feels comfortable when working with computer hardware65. Suleyman was quick while at the computer mostly because of ______A. his blindnessB. his attention on the synthesizerC. his long, thin fingersD. his ability not to be interrupted66. What does the text mainly tell us?A. Computer technicians are more likely to be gifted.B. One's disadvantages may prove to be advantages.C. The disabled can also play an important role in society.D. Top computer scientists have unusual abilities to form ideas of computers.DDo you want to live another 100 years or more? Some experts say that scientific advances will one day enable humans to last tens of years beyond what is now seen as the natural limit of the human life span.“I think we are knocking at the door of immortality (永生),”said Michael Zey, a Montclair State University business professor and author of two books on the future. "I think by 2075 we will see it and that's a conservative estimate (保守的估计)."At the conference in San Francisco, Donald Louria, a professor at New Jersey Medical School in Newark said advances in using genes as well as nanotechnology (纳米技术)make it likely that humans will live in the future beyond what has been possible in the past. "There is a great push so that people can live from I20 to 180 years," he said. "Some have suggested that there is no limit and that people could live to 200 or 300 or 500 years."However, many scientists who specialize in ageing are doubtful about it and say the human body is just not designed to last past about 120 years. Even with healthier lifestyles and less disease, they say failure of the brain and organs will finally lead all humans to death.Scientists also differ on what kind of life the super aged might live. "It remains to be seen if you pass 120, you know; could you be healthy enough to have good quality of life?" said Leonard Poon, director of the University of Georgia Gerontology Center. "At present people who could get to that point are not in good health at all."67. By saying "we are knocking at the door of immortality", Michael Zey means _______A. they believe that there is no limit of livingB. they are sure to find the truth about long livingC. they have got some ideas about living foreverD. they are able to make people live past the present life span68. Donald Louria’s attitude towards long living is th at _______.A. people can live from 120 to 180B. it is still doubtful how long humans can liveC. the human body is designed to last past about 120 yearsD. it is possible for humans to live longer in the future69. The underlined "it" (paragraph 4 )refers to ________.A. a great pushB. the idea of living beyond the present life spanC. the idea of living from 200 to 300 yearsD. the conservative estimate70. What would be the best title for this text?A. Living Longer or NotB. Science, Technology and Long LivingC. No Limit for Human LifeD. Healthy Lifestyle and Long LivingEOne of Britain's bravest women told yesterday how she helped to catch suspected (可疑的)police killer David Bieber -- and was thanked with flowers by the police. It was also said that she could be in line for a share of up to £30,000 reward money.Vicki Brown, 30, played a very important role in ending the nationwide manhunt. Vicki, who has worked at the Royal Hotel for four years, told of her terrible experience when she had to steal into Bieber's bedroom and to watch him secretly. Then she waited alone for three hours while armed police prepared to storm the building.She said: "I was very nervous. But when I opened the hotel door and saw 20 armed policemen lined up in the car park I was so glad they were there.”The alarm had been raised because Vicki became suspicious (怀疑)of the guest who checked in at 3 pm the day before New Year's Eve with little luggage and wearing sunglasses and a hat pulled down over his face. She said: "He didn't seem to want to talk too much and make any eye contact (接触)." Vicki, the only employee on duty, called her bosses Margaret, 64, and husband Stan McKale, 65, who phoned the police at 11 pm.Officers from Northumbria Police called Vicki at the hotel in Dunston, Gateshead, at about 11:30 pm to make sure that this was the wanted man. Then they kept in touch by phoning Vicki every 15 minutes."It was about ten past two in the morning when the phone went again and a policeman said ‘Would you go and make yourself known to the armed officers outside?'. My heart missed a beat."Vicki quietly showed eight armed officers through passages and staircases to the top floor room and handed over the key."I realized that my bedroom window overlooks that part of the hotel, so I went to watch. I could not see into the man's room, but I could see the passage. The police kept shouting at the man to come out with his hands showing. Then suddenly he must have come out because they shouted for him to lie down while he was handcuffed (带上手铐)。
Fuel Type and Tank Capacity Your fuel tank can accommodateapproximately 17.5 gallons (66.2 L) ofgasoline. Your vehicle is designed to use un-leaded gasoline with an (R+M)/2 octane rat-ing of 87. Using gasoline with a lower octane rating may degrade performance.Tire PressureYour vehicle’s tire pressure specifications are found on the vehicle’s Safety Compliance Certification Label located on the driver’s door jamb. Check your tires for proper air pressure monthly; check the air pressure in your spare tire every six months. Always use an accurate tire pressure gauge. Check the tire pressure when tires are cold, after the ve-hicle has been parked for at least three hours or has been driven less than three miles. (As you drive, the temperature in the tire warms up, increasing the tire pressure.) Improperly inflated tires can affect vehicle handling and can fail suddenly, resulting in a possible loss of vehicle control. Refer to the Tires, Wheels and Loading chapter in the Owner’s Guide for further information.FusesIf the vehicle’s electrical components are not operating, a fuse may have blown. The fuse panel is located below the instrument panel on the driver’s side; remove the cover to view the fuses. Additional fuses are located in the power distribution box in the engine com-partment. For more information regarding changing fuses, refer to the Roadside Emer-gencies chapter of your Owner’s Guide.Fuel Pump Shut-off SwitchThe fuel pump shut-off switch stops the elec-tric fuel pump from sending fuel to your en-gine when your vehicle has sustained a substantial jolt. The switch is located in the passenger’s footwell, by the kick panel. For more information regarding the fuel pump shut-off switch, refer to the Roadside Emer-gencies chapter of your Owner’s Guide.Location of Spare Tire and ToolsThe spare tire and jack are located in the trunk below the carpeted floor panel. The necessary tools are contained in the tool bag.For complete details on how to change your tire, refer to the Roadside Emergencies chap-ter in your Owner’s Guide.Roadside AssistanceDuring your Mercury Milan's 3-year/36,000mile limited warranty period, the assurance and support of a 24-hour emergency road-side assistance program is included. Roadside assistance includes such services as fueldelivery, tire changes, jump starts, help when you are locked out of your vehicle, and towing. To receive roadside assistance in the United States, call (800) 241-3673.In Canada, call (800) 665-2006.MERCURY MILAN QUICK REFERENCE GUIDE 2007Ford Motor CompanyCustomer Relationship Center P .O. Box 6248Dearborn, MI 481211-800-392-3673 (FORD)(TDD for the hearing impaired: 1-800-232-5952)This Quick Reference Guide is not intended to replace your Owner’s Guide which contains more detailed information concerning the features of your vehicle, as well as important safety warnings designed to help reduce the risk of injury to you and your occupants. Please read your entire Owner’s Guide carefully as you begin learning about your new vehicle and refer to the appropriate sections when questions arise.All information contained in this Quick Reference Guide was accurate at the time of duplication.We reserve the right to change features,operation and/or functionality of any vehicle specification at any time. Your Mercury dealer is the best source for the most current information.For detailed operating and safety information,please consult your Owner’s Guide.April 2006First PrintingQuick Reference Guide Mercury Milan Litho in U.S.A.*F7N7J19G217AA*7N7J-19G217-AACENTER CONSOLEElectronic Automatic Temperature Control System (EATC) (if equipped)1 AUTOPress to activate automatic temperature control. The system will automatically determine fan speed, airflow location, A/C (on or off) and outside or recirculated air, to heat or cool the vehi-cle to reach the desired temperature. Press again to deactivate.2 Manual Override ControlsAllows you to manually determine where airflow is directed. To return to fully automatic con-trol, press AUTO.– Distributes air through the windshield defroster ducts, demister outlets and the front and rear seat floor ducts.– Distributes air through the front and rear seat floor ducts.– Distributes air through the instrument panel registers and the front and rear seat floor ducts.– Distributes air through the instrument panel registers.3 EXTPress to display the outside air temperature.4 DefrostDistributes outside air through the windshield defroster and demister vents. Can be used to clear thin ice or fog from the windshield.5 Rear Window DefrosterPress to clear the rear window of thin ice and fog. Press again to deactivate. The defroster will turn off automatically after 10 minutes. If your vehicle is equipped with both a rear defroster and heated mirrors, the same button will activate both.6 Recirculation Control (behind shifter in photo)Press to recirculate cabin air. Recirculated air may reduce the amount of time needed to cooldown the interior of the vehicle and may also help reduce undesirable odors from reaching the in-terior of the vehicle. T o reduce window fogging, do not drive with engaged and A/C off.Driver/Passenger Heated Seats (if equipped)Press once for high heat (two lights), twice for low heat (one light) and a third time to deac-tivate (no lights).For Maximum Cooling Performance Press , , and set the temperature to 60 F (16 C) and the highest blower setting.A ON/OFF/Volume:Press to turn ON/OFF .Turn to increase/decrease volume. If the vol-ume is set above a certain level and the igni-tion is turned off, the volume will come back on at a “nominal” listening level when the ignition switch is turned back on.B MUTE:Press to mute the playing media.Press again to return to the playing media.C SHUFFLE:Pressing SHUFFLE will cause shuffle mode to engage and ON will appear in the display. Shuffle mode will begin after playing current track, otherwise hit SEEK to begin random play immediately. CD SHUF will appear in the display. To shut off shuffle mode, press SHUFFLE again. When SUFFLE ON appears in the display press /to se-lect SHUFFLE OFF .D SEEK:Press to access the previous () or next () strong radio station or CD track.E TEXT/SCAN:Press and hold for a brief sampling of radio stations or CD tracks. Press again to stop. In CD/MP3 mode, press TEXT to display track title, artist name and disc title.F Memory Presets:To set a station:Select frequency band AM/FM1/FM2; tune to a station, press and hold a presetbutton until sound returns. You can store up to 18 stations, six in AM, six in FM1 and six in FM2.G Load:Press LOAD and a memory preset to load to a specific slot. Press and hold to au-toload up to six CDs.H MENU:Press repeatedly to cycle through:Autoset:Allows you to set the strongest local radio stations without losing your original stored stations for AM/FM1/e /to turn on/off. When the sixstrongest stations are filled, the station stored in preset 1 will begin playing. If there are less than six strong stations, the system will store the last one in the remaining presets.Occupancy mode:(Available on Audiophile radios only) Use /to select and optimize sound for ALL SEATS, DRIVERS SEAT or REAR SEATS.Speed sensitive volume:Radio volume au-tomatically changes slightly with vehiclespeed to compensate for road and wind noise. Recommended level is 1-3. SPEED OFF turns the feature off and level7 is the maximum setting. When the vehicle is stopped, volume is significantly lowered.RBDS – Radio Broadcast Data System (if equipped):In FM mode, this feature allows you to search categories of music. For further information, please refer to your Owner’s Guide.Compression:Brings soft and loud CD passages together for a more consistent listening level when in CD mode. PressMENU until compression status is displayed.Press /to turn the feature on/off.Track/Folder Mode:Available in CD/MP3mode only.Press /to toggle between Track and Folder mode.In track mode, press SEEK to scroll through all tracks on the disc.In folder mode, press SEEK to scroll through all tracks within the selected folder.I Tune/Disc Selector:Press and release to manually advance up/down the radio frequency or to access the next/previous disc. Also used to make selections within the MENU function.Satellite Radio Controls (If equipped):J A UX:Press repeatedly to cycle through SAT1, SAT2, SAT3 (satellite radio mode if equipped)or LINE IN (auxiliary audio mode).Once Satellite Radio mode is activated you may use the following functions:Press MENU until CATEGORY MODE appears in the display. Press /to select from vari-ous categories of music (country, rock, etc.)and press and hold SEEK or TEXT/SCAN to search for channels playing that specific category of music.Press SEEK to access the previous/next channels. Press and release TEXT/SCAN to display the current song title. Press again to scroll through current song title, artist,channel category and the SIRIUS long channel name. Press and hold for a brief sampling of the next channels. Press again to stop.Essential InformationClimate ControlAudio System4561AB J G CD DIEH3Premium/Audiophile AM/FM Stereo In-Dash Six CD/MP3 Satellite Compatible Sound System (if equipped)F 2Crisp, tapered lines accentuate the bold stance of this sleek and modern sedan. Inside, available leather seating and satin aluminum finish accents create a comfortable yet stylish interior. The available Du-ratec V6 engine provides ahead-turning combination of power and efficiency that will take you anywhere you want to go in style.Mercury Milan is the perfectcombination of sophistication and practicality. We invite you to explore this easy-to-use Quick Reference Guide to acquaint you with some of the features of your Mercury Milan.For more detailed information,refer to your Owner’s Guide.will still be functional unless the brake warning light is also illuminated. Note:It is normal to feel a pedal pulsation or hear a slight noise when the ABS system is activated.8 Tilt / Telescopic Steering Wheel LeverPush the lever down to unlock the steering column. Move the steering wheel up or down and in or out to find the de-sired position. While holdingthe steering wheel in place, pull the lever up to lock the steering column.9 Check Fuel Cap LightThis icon illuminates when the fuel cap may not be properly installed. If you continue to drive with this light illuminated,the Check Engine Indicator light may come on.10 Brake System Warning LightThe brake system warning light illuminates briefly when the ignition is turned on. This light will remain on when the parking brake is applied andthe ignition is on. If this light remains on after releasing the parking brake, this indicates a low brake fluid level or a brake systemmalfunction. Have the brake system inspected immediately by an authorized dealer. 11 In-Dash ClockPress + to advance the time. Press – to reverse the time.12 Passenger Airbag Off Your vehicle has a safety feature which automatically knows when to engage or disengage the passenger airbag. When the system senses no weight or light tomedium weight (such as a heavy binder or suitcase), in the front passenger seat, the PASS AIRBAG OFF indicator lamp will illuminate,signifying the passenger airbag is not engaged.For further information on the front passenger sensing system, refer to your Owner’s Guide.Auxiliary Power Point The auxiliary power point is located inside the center console utilitycompartment. Note:Do not use the power point over the capacity of 12VDC / 180W.Auxiliary Input Jack (if equipped)Your vehicle is equipped with an Auxiliary Input Jack (AIJ) lo-cated inside the console bin.This allows you to plug and play auxiliary audio devices.Press AUX repeatedly on your audio system to access. When LINE IN appears in the display,plug in your auxiliary audio device. For more detailed information, please refer to your Owner’s Guide.Power Outside Mirrors Rotate the control clockwise to adjust the right mirror. Ro-tate the control counterclock-wise to adjust the left mirror.Move the control in the direc-tion you wish to tilt the mirror.Return the control to the center position to lock the mirrors in place.Glove box CD StorageYour vehicle is equipped with a special area for your CD storage. It is located inside the glove box, to the right of the main bin.1 Headlamps, Foglamps (if equipped), and Panel Dimmer ControlTurn the control one position to the right to turn on the parking lamps , instrument panel lamps, license platelamps and tail lamps. Turn the control to the second position on the right to turn on theheadlamps . Turn the control one position to the left to activate the autolamp feature (if equipped), which automatically turns the exterior lamps on and off, based on available daylight. The system also keeps the lights on for a short time after the ignition is turned off. Pull the control out to activate the fog lamps. The fog lamp indicator light will illuminate. The fog lamps will not operate when the control is turned off or when the high beams are on. Use the panel dimmer control to adjust the level of brightness on the instrument panel during parking lamp and headlamp operation. Move the control to the full upright position, past the detent, to turn on the interior lamps.2 Traction Control ™Light (if equipped) This iconilluminates when the Traction Control ™is active. If the light remains on, have the system serviced immediately by an au-thorized dealer.3 Throttle Control / Trans-mission LightThis icon illuminates when a powertrain or AWD fault has been detected. Contact an au-thorized dealer as soon as possible.4 Steering Wheel Controls (if equipped) Your steering wheel controls allow you to set and adjust vehicle speed,as well as make adjustments in your audio and climate con-trol systems. Theappearance of your vehicle’s speed control switches may vary according to your option package. To set the speed control, ensure that the vehicle speed is at least 30 mph. Press and release ON. Accelerate to the desired speed.Press and release SET (+). The speed control indicator lightwill illuminate in the clus-ter. Remove your foot from the accelerator. Once set,press and release SET (-) or (+) to decrease or increasethe speed in small increments. Or, press and hold until you reach the desired speed. To dis-engage speed control but not erase the previ-ous set speed, press the brake pedal or clutch pedal (if equipped). To disengage and erase the speed, press OFF .Press – TEMP + to decrease/increase the cabin temperature.Press – FAN + to decrease/increase fan speed.Press – VOL + to decrease/increase audio volume.Press MEDIA to select AM, FM1, FM2 or CD.Press to access the previous/next pre-set radio station or CD track.5 Check Engine Light The Check Engine light illuminates briefly when the ignition is turned on. If the light remains on or flashes after the engine is started, the On Board Diagnostics System(OBD-II) has detected a malfunction. Drive in a moderate fashion and have your vehicle serviced immediately by an authorized dealer.6 Airbag Readiness Light The airbag readiness light illuminates briefly when the ignition is turned on. If this light remains on or continues to flash after the engine is started, have the systemserviced immediately by your authorized dealer.A chime will also sound if a malfunction in the supplemental restraint system is detected.7 Anti-lock Brake System (ABS) Warning Light(if equipped) The ABS light il-luminates briefly when the ig-nition is turned on. If the ABS light remains on or flashes after the engine is started,have the system serviced immediately by your authorized dealer. Normal braking (less ABS)INSTRUMENT P ANEL1432456711101298Power WindowsPush down (to the first detent) and hold the switch to open. Pull up (to the first detent) and hold the switch to close. One touch down: This function allows thedriver’s window to open fully without holding the control down. Push the switch completely down to the second detent and release quickly. The window will then fully open. Momentarily press the switch to any position to stop the window operation.Accessory Delay: With accessory delay, thewindow switches, audio system, and moonroof (if equipped) may be used for up to 10 minutes after the ignition switch is turned to the1 (LOCK) (OFF) position or until any door is opened.Moon Roof(if equipped) The moon roof is equipped with a one-touch, express opening, closing, and venting feature. To open the moon roof, press and release the rear portion of the control. To close the moon roof, press and release the frontportion of the control. To stop motion at any time during the one-touch operation, press the control a second time.Integrated Keyhead / Keyfob Transmitter (IKT)and Remote Entry System FeaturesYour vehicle comes equipped with two specially programmed Integrated Keyhead Transmitters (IKTs). IKTs are both a programmed ignition key and a remote keyless entry transmitter. Handle the IKT carefully when starting the car to avoid accidentally pressing any of the remote entry but-tons. Press once to unlock the driver’s door.The interior lamps will illuminate. Press twice to unlock all the doors. Press once to lock all the doors and activate the perimeter alarm sys-tem (if equipped). Press twice to confirm all the doors and trunk are closed.Press and hold for 1.5 seconds to activate the panic alarm. (A short press and release can be used to deactivate the panic alarm.) Presstwice within 3 seconds to open the trunk. Ensure that you keep the IKT adhesive security label in a safe place for future reference.Auto Dimming Rear View Mirror (if equipped)The rear view mirror will automaticallydarken when the mirror detects bright lights behind the vehicle to help minimize glare.Rear Seat ReleaseBoth rear seats can be folded down for addi-tional cargo space. Pull the releasehandle located inside the trunk to fold down the seat.Securilock™The Securilock™ passive anti-theft system is an engine immobilization system. This system is designed to help prevent the en-gine from being started unless a coded Inte-grated Keyhead Transmitter (IKT)programmed to your vehicle is used. Using the wrong type of coded key may lead to a “no start” condition. The anti-theft indicator in the instrumentcluster will flash to indicate the Securilock system is functioning as a theft deterrent when the ignition is turned off.Autolock/Auto-unlock (if equipped)Autolock automatically locks all vehicle doors when all the doors are closed, the ignition is in the RUN position, you shift into any gear that puts the vehicle into motion, and the ve-hicle is moving above 12 mph (20 km/h).Auto-unlock automatically unlocks all the doors when the vehicle has been traveling above 12 mph (20 km/h), comes to acomplete stop, and the driver door is opened within 10 minutes of the ignition being turned off. Note:For instructions on disabling autolock, please refer to yourOwner’s Guide or see your authorized dealer.BeltMinder ®The BeltMinder ®is a supplemental warning system which intermittently chimes to alert the driver and passenger if their safety belts are not fastened. For further information,please refer to your Owner’s Guide.Message Center The message centerdisplays important vehicle information through a constant monitoring of ve-hicle systems. Themessage center displaysfeatures such as trip odometer, compass (if equipped), distance to empty, average fuel economy, and a language selector.The message center also provides vehicle sys-tem checks and will notify you ofpotential vehicle problems with a display of system warnings.INFO: Press to scroll through the following displays: Odometer, Trip Odometer A or B,Distance to Empty, Average Fuel Economy,Average Speed, Compass (if equipped), and Trip Elapsed Time 1 or 2.RESET:Press to select and reset functions shown in the Info (Information) and Setup Menu.SETUP:Press to scroll through: SystemCheck, Units (English/Metric), and Language (English, Spanish, or French).For further information, please refer to your Owner’s Guide.VisorsYour vehicle may have a slide on rod feature that provides additional sunlight coverage.Rotate the visor towards the side window and extend it rearward. Note:The visor must be retracted before moving it back.Additional Features。
告别四月迎来五月译英文Farewell to April, Welcome May.As the calendar flips from April to May, we bidfarewell to one month and embrace a new one with open arms. April, the fourth month of the year, often brings with it a sense of renewal and regrowth, as the world starts to bloom and blooming flowers dot the landscape. It's a time of rebirth, a time when nature comes alive with vibrant colors and sounds.In the northern hemisphere, April marks the beginning of spring, a time when the cold winter gives way to warmer temperatures and longer days. Trees begin to bud, flowers bloom, and birds sing their happy songs. It's a time of new beginnings, a time when people feel a renewed sense of energy and optimism.April is also a month of celebration and observance.It's a time for reflection and recognition, for honoringthose who have made significant contributions to societyand for paying tribute to the events that have shaped our history. From Earth Day to National Poetry Month, April is filled with observances that remind us of ourresponsibility towards the planet and our appreciation for the beauty of language and art.However, as April comes to a close, we must make wayfor a new month – May. May, the fifth month of the year, brings with it a sense of excitement and anticipation. It's a time of growth and development, a time when the world continues to bloom and thrive.In the northern hemisphere, May marks the peak of spring, a time when nature is at its most vibrant and alive. The weather is warmer, the sun is shinier, and the days are longer. It's a time for outdoor activities and adventures, for soaking in the sun and embracing the fresh air.May is also a month of transition and preparation. Aswe move towards the summer months, May serves as a bridge between the spring and the summer, a time when we can enjoythe best of both seasons. It's a time for planning and preparation, for setting goals and aspirations for the future.Moreover, May is a month of celebration. It's a timefor honoring mothers and motherhood, for recognizing the love and sacrifice that mothers make for their families.It's a time for festivals and parades, for joy and fun.As we bid farewell to April and welcome May, it's important to take a moment to appreciate the beauty and wonder of each month. April brought us renewal and regrowth, a time of new beginnings and rebirth. May brings us growth and development, a time of excitement and anticipation.Let us embrace each month with open arms, appreciating its unique beauty and gifts. Let us cherish the moments and make the most of each day, as we journey through the year. Farewell, April, and welcome, May – may this new monthbring joy, happiness, and success to all of us.。
月份的魅力与影响Months, the measure of time that divides our lives into distinct sections, carry profound significance and influence on our daily existence. Each month brings a unique blend of weather, events, and emotional resonances that shape our experiences and perspectives.January, the first month of the year, marks the beginning of a fresh slate. It's a time for renewal and reflection, as we assess our goals and aspirations for the coming year. February, often a month of love and romance,is filled with the warmth of Valentine's Day and the anticipation of Spring.March brings the vernal equinox, signaling the official start of Spring. With it comes a sense of renewal and rejuvenation, as flowers bloom and the world comes alive with new growth. April follows, a month filled with promise and hope, as the weather warms and nature's beauty is atits peak.May is a month of celebration, with holidays like Mother's Day and the commencement of the academic year.June marks the beginning of summer, a time for fun in the sun and lazy afternoons spent at the beach or pool.July and August are the height of summer, filled with travel, adventure, and outdoor activities. These months are also a time for family reunions and shared experiences.September brings a sense of new beginnings with thestart of the school year and the arrival of Fall. Octoberis a month of harvest and thanksgiving, as we appreciatethe bounty of the season and the warmth of community.November, with its shorter days and cooler weather, isa time for introspection and planning. December, the final month of the year, is filled with joy and celebration as we gather with family and friends to mark the end of another year and the beginning of a new one.The influence of the months extends beyond the calendar. They shape our culture, traditions, and even our psychology. The changes in weather, seasons, and holidays throughoutthe year affect our moods, behaviors, and even our health.For example, the increase in sunlight and warmth during Spring and Summer months can boost our energy levels andmood, while the shorter days and colder weather of Winter can lead to feelings of lethargy and SAD (SeasonalAffective Disorder).The months also play a role in our social and cultural lives. Different months are associated with specific events and traditions, such as the celebration of birthdays, anniversaries, and holidays. These events provide opportunities for us to connect with others, share experiences, and create memories that last a lifetime.In conclusion, the months of the year are not just markers on the calendar; they are powerful forces that shape our lives in profound ways. They influence our emotions, behaviors, and even our physical health. By understanding the influence of the months and harnessing their power, we can make the most of each moment and create rich, fulfilling lives.**月份的魔力与影响**月份,这一将我们的生活划分为不同部分的时间尺度,在我们的日常生活中具有深远的意义和影响。
In this issue:Vietnam Issues Circular on Transfer Pricing Regulations (1)Spanish Government Issues Draft TP Rules to be Presented to Parliament (3)Sweden’s New Documentation Requirements Up for Vote in Parliament (4)Deadline for Hungarian Transfer Pricing Documentation Looming (5)Japan Introduces Cost Contribution Agreement Guidelines (6)IRS Issues Seventh Annual APA Report (8)New Zealand Tax Authorities Launch “Financing Costs” Project (8)Mexico’s Tax Authorities Scrutinizing New Business Models (9)Vietnam Issues Circular on Transfer Pricing RegulationsUntil recently, the concept of transfer pricing was relatively new and undeveloped in Vietnam. Circular 13/2001/TT-BCT of 8 March 20011 briefly mentioned basic transfer pricing rules, but the practical application and impact of the transfer pricing provisions of Circular 13 during its effective period were minimal, and it was abolished and replaced by Circular 128/2003/TT-BTC dated 22 December 2003. Unlike Circular 13, which applied only to foreign invested enterprises in Vietnam, Circular 128 is applicable to all business establishments in Vietnam. However, the specific transfer pricing provisions detailed in Circular 13 are no longer included in Circular 128.After approximately two years of preparation, the Ministry of Finance on 19 December 2005 issued detailed transfer pricing regulations under Circular 117/2005/TT-BTC. The circular will be effective 15 days after its publication in the Official Gazette. Practically, the new regulations may be applicable for all or part of the 2006 year, and arguably may even be applicable to the 2005 calendar tax year, as the final annual tax return for 2005 is due on 31 March 2006 for most companies with 31 December year-ends.Unlike the old transfer pricing rules provided under Circular 13, which applied only to transactions between entities with foreign investment capital in Vietnam and their related parties, the new regulations are applicable to transactions between both domestic and foreign related parties.The definition of related parties is very broad, and includes a control threshold of as low as 20 percent, which may be much lower than in many other countries. More important, the definition also covers significant supply, purchase, and lending relationships between otherwise unrelated parties.The circular defines the following acceptable transfer pricing methods:1 Circular 13 provided implementing guidance on the overall taxation of foreign invested•Comparable uncontrolled price;•Resale price;•Cost plus;•Comparable profits; and•Profit split.No method is preferable over the others. However, the chosen method must be “most suitable to the conditions surrounding the transactions with the most complete and reliable source of information and data for analysis and comparison.”Information and data from the following sources only may be acceptable for transfer pricing study analysis and comparison (other unlisted sources may be used only for reference purposes):•State bodies, research institutes, associations, and other recognized international organizations;•Independent authorized professional service organizations (such as independent auditors, business rating organizations, etc.);•Business financial statements; and•Tax returns.Vietnam’s new transfer pricing regulations impose a heavy and onerous compliance burden on businesses with related-party transactions in Vietnam. Related-party transactions must be identified and declared annually following prescribed forms that must be submitted together with the taxpayer’s annual corporate income tax return. Businesses are required to make full self-assessment of their profits calculated on an arm’s length basis. In doing so, taxpayers have the obligation to prove that the pricing adopted is on “arm’s length” terms. Businesses are also required to maintain “contemporaneous” records —that is, records obtained and prepared at the time the related-party transactions took place, which serve as the basis for application of the methods of determining the arm’s length price. The contemporaneous records must include general information on the related-party relationships, transactional descriptions and diagrams, product technical specifications, contractual terms and conditions, and pricing methodology. These documents must be available in Vietnamese and submitted to the tax authorities within 30 days of request.When a business enterprise does not follow the required transfer pricing provisions set out in the circular, the tax authorities are given, under certain circumstances, the right to impose a deemed appropriate pricing, or deemed taxable profits or even a deemed tax. However, the circular does not provide any general administrative or specific transfer pricing penalties. There is also no mention of the possibility to apply and obtain an advance pricing agreements, which are common in other jurisdictions.Because the new transfer pricing regulations were issued without much warning or consultation with the business community, and because Vietnam has chosen a somewhat more stringent transfer pricing regime than other more developed tax jurisdictions, the application (and to some extent the enforcement) of the new transfer pricing regulations are expected to give rise a number of difficulties for both taxpayers and the tax authorities. These obstacles include:•Broad application because of the broad definition of related parties and transactions. Most businesses in Vietnam will be subject to the new rules.•Limited resources, experience, training and guidance on the part of both the tax authorities and taxpayers to effectively apply and enforce the new rules.•Heavy burden on businesses in preparing and submitting declarations and maintaining “contemporaneous” documentation.•Availability, access, and acceptance of comparables.Despite these setbacks and difficulties, the new transfer pricing regulations are now in place, andnoncompliance may lead to heavy costs and penalties. Businesses should consider taking immediate action to understand the new requirements of the transfer pricing circular, put in placean appropriate and supportable transfer pricing strategy, review and analyze all the company’s related-party transactions, and prepare the required transfer pricing documentation together with necessary data/evidence to support the company’s transfer pricing position.— Ninh van Hien (Ho Chi Minh City)PartnerVietnam Auditing Company+84 (09) 0800 8834hninh@Spanish Government Issues Draft TP Rules to be Presented to ParliamentThe Spanish government on March 10 published the final draft of the Tax Fraud Prevention Act, which includes a reform of Spain’s transfer pricing rules. This draft supersedes the initial draft published on December 30, 2006 (see TP Alert 06-001).The revised draft of the Tax Fraud Prevention Act has been published following a consultation with taxpayers and professional firms, including Deloitte. The content regarding transfer pricing remains unchanged (that is, the introduction of the obligation to carry out related-party transactions at an arm’s length price, together with formal documentation requirements). However, the Tax Administration has made some changes to define more precisely taxpayer obligations and the powers of tax inspectors. The most important changes, in comparison to the version published in December 2005, are as follows.Transfer Pricing Penalty RegimeAlthough not expressly mentioned in the text, when the taxpayer prepares documentation that is complete, correct, and truthful, and has applied its transfer pricing policy in accordance with the documentation, the Spanish tax authorities should not impose penalties.When the above-mentioned requirement has not been fulfilled or the taxable base declared is not consistent with the transfer pricing documentation prepared, the following penalties will apply:•When a transfer pricing adjustment is performed, a penalty equal to 15 percent of the adjustment, with a minimum penalty of €30,000.•If no transfer pricing adjustment is applied, a penalty of €15,000 for each incomplete, inexact, or false datum or set of data, for each of the documentation requirementsestablished.•For taxpayers that resist, obstruct, or respond negatively in the event of a transfer pricing audit, the Tax Administration may impose an additional penalty of 3 percent of thecompany’s turnover, with a maximum penalty of €600,000.Secondary AdjustmentsIn the event of a transfer pricing adjustment with a parent company, overpayments will generally be considered dividends and underpayments capital contributions. Secondary tax adjustments will be applied to these transactions.Transactions with Tax HavensDocumentation requirements will apply to transactions between Spanish residents and tax havens, even when the contracting parties are unrelated.The preamble to the draft act highlights that the new transfer pricing rules should be interpreted in the context of the OECD Transfer Pricing Guidelines and the publications of the EU Joint Transfer Pricing Forum, a development we consider to be very positive and that in some circumstances will contribute to the harmonization of technical criteria with other OECD countries.The draft act will be presented to the Spanish Parliament and is expected to enter into force in September. For Spanish resident companies with a tax year ending December 31, the new legislation will apply for periods commencing January 1, 2007.— Ignacio Longarte (Madrid)PartnerDeloitte Asesores Tributarios S.L.+34 (91) 443 2953ilongarte@deloitte.es Chris Wix (Madrid)ManagerDeloitte Asesores Tributarios S.L. +34 (91) 438 1090cwix@deloitte.esSweden’s New Documentation Requirements Up for Vote in Parliament The Swedish Council of Legislation on March 20 presented a government bill to the Swedish parliament for a vote. The bill contains proposed legislation on documentation requirements fortransfer pricing purposes for Swedish resident companies engaged in intragroup cross-border transactions. The legislation is proposed to enter into force January 1, 2007.The Swedish Council on Legislation has reviewed an exposure draft presented by the Swedish Ministry of Finance from an overall legal perspective and thereafter provided comments. The voting by the Swedish parliament is planned to be held in early summer. A short summary of the proposed legislation is presented below.The proposed legislation will be part of chapter 19 of the Swedish Act (2001:1227) on Income Tax Returns and Statement of Income (§§2a - 2b). Proposed paragraphs 2a and 2b read as follows:Chapter 19Documentation requirements regarding transfer pricing.§2 aA person taxable for income of a business shall, in regard to transactions with a nonresidentcompany according to the rules of the Income Tax Act (1999:1229), draft writtendocumentation with respect to these transactions.The first paragraph is applicable only if such financial community of interest as defined inchapter 14, §20 of the Income Tax Act is present. If the financial community of interestexclusively relates to a company’s direct or indirect ownership in one or several othercompanies, documentation is required only if the capital shares in each tier exceeds 50percent.§2 bDocumentation according to §2 a shall consist of1. A description of the company, organization, and business,rmation about the nature and size of the transactions,3. A functional analysis,4. A description of selected price method, and5. A comparability analysis.The Government or the authority selected by the Government will announce more detailed instructions on what information shall be included in the documentation.Paragraph 2 a deals with the companies covered by the proposed legislation. Chapter 14, §20 of the Income Tax Act states that a “financial community of interest” exists if one company owns shares in another company, or in other ways participates in the management of that other company. In theory, then, a shareholding of one share would be enough to create a financial community of interest. Documentation of transactions between such companies would be of little or no value. Therefore, a limitation has been added to §2a, stating that for the proposed documentation requirements to apply, a shareholding of more than 50 percent is required if the financial community of interest exists only because of direct or indirect ownership in the other company.The government bill is based on the report drafted by the National Tax Board in 2003, but in some respects it is more limited in scope. For instance, the bill does not include a requirement to file information with the annual corporate tax return, as the National Tax Board initially proposed. The documentation requirements apply to all types of transactions, regardless of size. There will be no relief for small or medium-sized companies.The complete content of the documentation required is to be announced by a competent authority (most likely the Swedish Tax Authority) at a later time. However, from the exposure draft it is clear that documentation prepared in accordance with the OECD Transfer Pricing Guidelines and the EU Code of Conduct will be accepted. So will documentation drafted in accordance with accepted principles of documentation of other EU member states, assuming the information reliably shows whether the applied transfer pricing policy, in the individual case, is in line with the arm’s length principle.The proposed legislation will not apply for the time being to permanent establishments in Sweden or abroad, because of the ongoing discussions within the OECD regarding the allocation of profitsto permanent establishments.Documentation is to be provided upon request by the Swedish tax authority and will be accepted if drafted in Swedish or English. There will be no requirement for contemporaneous documentation, and there will also be no special sanctions for noncompliance. In case of an adjustment, the normal tax penalty is 40 percent of the tax on the adjustment. In certain cases, the tax authorities may request information under penalty of a fine, already the normal procedure in tax investigations.— Mats Emanuelson (Stockholm) Senior ManagerDeloitte AB+46 (8) 506 721 90memanuelsson@deloitte.se Lars Jernkrok (Stockholm) ManagerDeloitte AB+46 (8) 506 713 38 ljernkrok@deloitte.seDeadline for Hungarian Transfer Pricing Documentation LoomingHungarian transfer pricing documentation must be prepared by May 31 for entities with calendar-year tax years.Hungary introduced transfer pricing documentation requirements in 2003. After a short transition period, and beginning with the 2005 tax year, transfer pricing documentation must be prepared for all contracts entered into with related parties based on which performance took place in the givenyear. The documentation requirements apply to all kinds of related-party transactions, includingdomestic and cross-border transactions such as management services, cost recharge, free-of-charge services, etc. Oral agreements are also subject to documentation obligation. In the courseof tax audits, the Hungarian tax authorities pay particular attention to management fees and royalties paid.The deadline for preparing the documentation coincides with the deadline for filing corporate income tax returns. Thus, transfer pricing documentation pertaining to related-party transactions conducted in 2005 must be prepared by most entities (whose tax year coincides with the calendar year) by May 31.Transfer pricing documentation should be prepared separately for each contract. However, in specific cases, it is possible to document contracts in a consolidated manner, whereby one set of documentation can cover several contracts. For contracts whose arm's length value does not exceed HUF 50 million, it is sufficient to prepare simplified documentation. However, the above rule does not imply an annual limit of HUF 50 million but a total contractual value for the entire term of the contract. Any potential consolidations should also be taken into account when determining whether the above limit has been exceeded, to avoid cases in which companies split one contract into several contracts.If a company fails to have the appropriate transfer pricing documentation by the May 31 deadline (for transactions in 2005), it can be fined up to HUF 2,000,000. This penalty can be imposed not only if the documentation is missing, but also if the documentation does not fully meet the formal requirements set forth in the decree issued by the Ministry of Finance. Besides the formal requirements, the TP rules deal with the arm’s length nature of the prices from a substance point of view. If the related parties do not trade at arm’s length, the tax authorities can challenge the practice and assess tax default and legal consequences (a tax penalty equal to 50 percent of the tax default, late payment interest equal to double of the prime rate of the Hungarian National Bank).— Peter Gemesi, Partner (Budapest)Deloitte Advisory and Management Consulting Ltd.+36 (1) 428 6904pgemesi@Japan Introduces Cost Contribution Agreement GuidelinesJapan’s National Tax Administration (NTA) on March 20 issued a Commissioner’s directive outlining revisions to the Transfer Pricing Administrative Guidelines. The directive adds new guidelines for the treatment of intangible property during the transfer pricing audit process, and introduces for the first time in Japan guidelines on cost contribution agreements (CCAs).Intangible PropertyThe new revisions to the Guidelines make clear that the scope of intangible property is broad, including not only intangibles related to technical innovation, such as patents and trade secrets, but also:•Human resources-based intangibles such as skills and knowledge of employees obtained through management, sales, production, or research and development; and •Organization-related intangibles such as networks and processes.Paragraph 2-11 of the prior Japanese Guidelines stated that the auditor should take into account not only the legal ownership of the intangible property but also contributions by each related partyto establish, maintain, and develop the property. The new guidelines regarding intangible property state that decision-making, services, costs and risk management functions of all related parties involved should be examined when considering the extent of their contribution.Whenever intangible property held by one party is shared with a related party without a formal royalty agreement, the transaction is deemed to be a license agreement, and royalties should be calculated in accordance with the arm’s length principle.CCA GuidelinesThe newly introduced CCA guidelines regard a CCA as a contract under which the parties agree to share the costs of a joint activity (such as development of intangible property) in proportion to their share of expected benefits from the outcome. Furthermore, when a taxpayer’s contribution is considered inappropriately high compared to its proportion of expected benefit, the excess contribution should not be regarded as a cost for tax purposes.The new CCA guidelines provide a list of items to be considered when examining CCAs, as well as a sample list of documents to be examined during the audit. Specifically, auditors should check whether:•The scope of R&D or other activities in the CCA are clearly determined;•Each participant receives benefits directly from the outcome;•The expected-benefit ratio used is reasonable;•Factors for measuring expected benefit (used when direct measurement is difficult) are appropriate;•The share of expected benefit is revised when the factors for measurement fluctuate;•The expected-benefit ratio is reasonable when it differs significantly from the actual share of benefit; and•The interest in the intangible or other outcome was evaluated at the arm’s length price at the time a buy-in or buy-out occurred.Documents to be examined include the actual cost contribution agreement, relevant background documents such as evidence of negotiations and/or computations of expected benefits, background data on valuation of buy-in or buy-out payments, and evidence of actual cost and benefit data after implementation of the CCA.Key PointsJapan’s NTA has been intensifying its focus on intangible property in TP audits recently, and has made clear in these new revisions to the Guidelines that the scope of intangible property is broad. There are three points worth noting regarding the addition of CCA guidelines. First, Japanese TP legislation (Special Taxation Measure Law (STML) Article 66-4, and 68-88) includes no reference to CCAs. This reflects the unique nature of Japanese TP legislation, which defines only basic rules and concepts. Second, revisions to the Guidelines are not limited to “intangible properties” but could include other activities in which the participants engage. This is in line with the OECD Guidelines, which state that a “CCA could exist for any joint funding or sharing of costs and risks, for developing or acquiring property or for obtaining service.” Third, unlike the OECD Guidelines, the revised Japanese Guidelines state that each participant must enjoy benefits directly, and indirect enjoyment is not included.Taxpayers considering entering into a CCA, or that have already entered into such an agreement, should confirm that they have prepared the CCA-related documents the Guidelines instruct auditors to review.— Setsuko Fukushima (Tokyo)PartnerTohmatsu Tax Co.+81 (3) 6213 3976sfukushima@IRS Issues Seventh Annual APA ReportThe Internal Revenue Service on March 31, 2006, released Announcement 2006-22, its Advance Pricing Agreement (APA) annual report covering the activities of the APA program during calendar year 2005. The annual report is issued under §521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999, which requires the Secretary of the Treasury to report annually to the public on APAs and the APA program.The annual report provides a brief summary of recent developments in the APA program and a statistical snapshot of the APA program’s activities during 2005. Highlights of the APA annual report are as follows:•Completed APAs – The IRS executed 53 APAs (28 unilateral and 25 bilateral), renewed 16 APAs (seven unilateral and nine bilateral), and amended one APA in 2005, a decrease from the 65 APAs executed in 2004 and the four amended APAs in 2004.•Small Business Taxpayer APAs – Ten small business taxpayer APAs were executed in 2005, up from nine in 2004.•Months to complete APAs – In 2005, the median time to complete a unilateral APA was17.9 months, and 49.3 months for a bilateral APA, compared to 18.4 months for a unilateralAPA and 43 months for a bilateral APA in 2004.•Requests for APAs – The IRS received 82 APA applications (21 unilateral and 61 bilateral) in 2005, slightly up from 80 in 2004.•Inbound v Outbound – Continuing the trend established in previous years, inbound cases accounted for the majority of the APA program’s caseload in 2005, with 64 percent of theAPAs executed involving foreign multinationals with U.S. subsidiaries. This number hasincreased slightly from 62 percent in 2004 and 53 percent in 2003.•Boilerplate and Balance Sheet Adjustments – The annual report also includes the latest versions of the APA program’s boilerplate APA agreement and formulas for balance sheetadjustments.— Alexey Manasuev (Washington, DC)ManagerDeloitte Tax LLP+1 (202) 879 4961amanasuev@New Zealand Tax Authorities Launch “Financing Costs” ProjectThe New Zealand tax authorities' International Audit Unit recently launched a “financing costs” project whereby it contacted 50 New Zealand companies to request transfer pricing details relating to financing. The project focuses on alleged abuses relating to related-party interest and guarantee fees.The broad, sweeping request seeks details concerning the composition of interest rates, related financing fees, and foreign exchange gains and losses. Although taxpayers are not legally required to maintain such documentation, in practice, they must do so to respond to such requests and avoid potentially expensive tax audits.Most taxpayers currently apply a standard global group interest rate spread to a selected baserate. Typically, the group approach focuses on minimizing the risk and impact of a transfer pricing adjustment rather than establishing a robust interest rate. The tax authorities have signaled that amore sophisticated and scientific approach is required. Broadly, that approach requires the borrower’s credit rating to be established and an interest rate to be set by reference to comparable arm's length market data.Establishing a credit rating for multinationals can be challenging, because it requires the assessment of one company within the multinational group as if it were a hypothetical stand-alone entity. This approach requires a raft of difficult assumptions and adjustments, and is a costly process. The fact that most New Zealand-based multinational subsidiaries are not rateable is also cause for concern, particularly given that most intercompany arrangements are longer-term propositions or perpetual arrangements. Additionally, intercompany funding is often required for special-purpose companies with only one underlying asset. In these situations, it would often not be feasible to raise funds in the open market. In the absence of a market rating, generally accepted pricing practices are not relevant, and taxpayers have little choice but to rely on judgment and industry rules of thumb. Further, New Zealand’s financial market is too small to provide taxpayers with robust arm's length data across a full range of instruments.Another method commonly applied by small/medium-sized enterprises and large enterprises with lower value transactions is to request bank quotes from their bankers. However, opinion letters from banks are not acceptable because the tax authorities consider a banker's ongoing relationship with its client an influence on the rate provided. The tax authorities also are concerned that bank quotes do not represent the final position that may be negotiated. Banks are increasingly weary of assisting clients with their tax compliance, and bank quotes are often difficult to obtain. Given this, taxpayers must resort to bankers that have a relationship with the taxpayer. Finally, a quoted rate is useful only when the banker has a full appreciation of the taxpayer's business and is able to provide an accurate credit rating assessment.The enhanced focus on the transfer pricing of financing transactions considerably raises the stakes for New Zealand businesses structuring into overseas jurisdictions and the complexities that arise when those investments are not stand-alone and, thus are unable to meet the comparable market data requirements.— Robyn Russell (Auckland)PartnerDeloitte+64 (9) 303-0902robrussell@Mexico’s Tax Authorities Scrutinizing New Business ModelsThe Mexican Tax Administration Service (SAT) recently conducted several examinations and has taken actions indicating that the agency is adopting a much stricter attitude in cases in which taxpayers and external auditors fail to properly document the application of the arm’s length principle in their transactions with nonresident related parties.Roberto Schatán Pérez, Central Administrator of Transfer Pricing Audits at the SAT, announced that the SAT would be directing resources to focus on new business models that have as their main objective the shifting of complex functions and risks to jurisdictions with significantly lower tax rates than Mexican rates, when those transactions lack business substance.In a simplification of actual cases, Schatán Pérez referred to current examinations whereby a taxpayer with manufacturing and distribution operations in Mexico was restructured so that the。