A public company that fails to obey the new law could be forced to ______.
A.pay a heavy fine
B.close down its business
C.change to a private business
D.sign a document promising to act
A public company that fails to obey the new law could be forced to ______.
A.pay a heavy fine
B.close down its business
C.change to a private business
D.sign a document promising to act
分析下面两段代码执行的功能 (1)Sell命令: if $(hdfs dfs -test -e text.txt); then $(hdfs dfs -appendToFile local.txt text.txt); else $(hdfs dfs -copyFromLocal -f local.txt text.txt); fi (2)Java代码: import org.apache.hadoop.conf.Configuration; import org.apache.hadoop.fs.*; import java.io.*; public class HDFSApi { public static void copyToLocal(Configuration conf, String remoteFilePath, String localFilePath) throws IOException { FileSystem fs = FileSystem.get(conf); Path remotePath = new Path(remoteFilePath); File f = new File(localFilePath); /* 如果文件名存在,自动重命名(在文件名后面加上 _0, _1 ...) */ if (f.exists()) { System.out.println(localFilePath + " 已存在."); Integer i = 0; while (true) { f = new File(localFilePath + "_" + i.toString()); if (!f.exists()) { localFilePath = localFilePath + "_" + i.toString(); break; } } System.out.println("将重新命名为: " + localFilePath); } // 下载文件到本地 Path localPath = new Path(localFilePath); fs.copyToLocalFile(remotePath, localPath); fs.close(); } /** * 主函数 */ public static void main(String[] args) { Configuration conf = new Configuration(); conf.set("fs.default.name","hdfs://localhost:9000"); String localFilePath = "/home/hadoop/text.txt"; // 本地路径 String remoteFilePath = "/user/hadoop/text.txt"; // HDFS路径 try { HDFSApi.copyToLocal(conf, remoteFilePath, localFilePath); System.out.println("下载完成"); } catch (Exception e) { e.printStackTrace(); } } }
(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.
Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)
(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.
In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.
Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)
Required:
Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.
Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)
The mark allocation is shown against each of the two parts above.
第三篇 Be Alert to Antimicrobial(抗微生物的)Resistance
The ability ofmicro-organisms to find ways to avoid the action of the drugs used to cure theinfec-tions they cause is increasingly recognized as a global public healthissue. Some bacteria have devel-oped mechanisms which make them resistant tomany of the antibiotics(抗生素) normally used for their treatment. They are known as multi-drugresistant bacteria, posing particular difficulties, as there may be few or noalternative options for therapy. They constitute a growing and global publichealth problem. WHO suggests that countries should be prepared to implementhospital infection con- trol measures to limit the spread of multi-drug resistant strains(菌株) and to reinforce national policy on prudent use ofantibiotics, reducing the generation of antibiotic resistant bacteria.
An article published in TheLancel Infectious Diseases on 11 August 2010 identified a new gene that enablessome types of bacteria to be highly resistant to almost all antibiotics. Thearticle has drawn attention to the issue of antimicrobial resistance, and, inparticular, has raised awareness of in- fections caused by multi-drug resistantbacteria.
While multi-drug resistantbacteria are not new and will continue to appear, this development re- quiresmonitoring and further study to understand the extent and modes oftransmission, and to define the most effective measures for control.
Those called upon to bealert to the problem of antimicrobial resistance and take appropriate ac- tioninclude consumers. managers of hospitals, patients, as well as nationalgovernments, the pharma-ceutical(制药的 ) industry and international agencies.
WHO strongly recommends thatgovernments focus control and prevention efforts in the follow- ing areas likesurveillance for antimicrobial resistance; rational antibiotic use, includingeducation of healthcare workers and the public in the appropriate use ofantibiotics; introducing or enforcing legis-lation related to stopping theselling of antibiotics without. prescription; and strict adherence to infec-tion prevention and control measures, including the use of hand-washingmeasures, particularly in healthcare facilities.
Successful control ofmultidrug-resistant microorganisms has been documented in many countries, andthe existing and well-known infection prevention and control measures can effectivelyreduce transmission of multi-drug resistant organisms if systematicallyimplemented.
WHO will continue tosupport countries to develop relevant policies, and to coordinate interna-tional efforts to combat antimicrobial resistance. Antimicrobial resistancewill be the theme of WHO's World Health Day 2011.
Antimicrobial resistance has become a global public health issue because
A.new antibiotics are too expensive for poor countries
B.infections caused by multi-drug resistant bacteria have killed a lot of people
C.scientists know nothing about multi-drug resistant bacteria
D.there may be few or no treatment to infections caused by multi-drug resistant bacteria
A、A. high clouds
B、B. middle clouds
C、C. low clouds
D、D. vertical development clouds
The dark clouds suggest a (n) ______ storm.
A.impending
B.surprising
C.fast
D.unexpected
According to Dr. Scorer, lightning is caused by______.
A.rain falling through clouds
B.hail falling through supercooled clouds
C.hail falling through superheated clouds
D.ice particles falling through any clouds
I like ______ the clouds at sunset because it seems relaxing.
A.watch
B.to watch
C.watched
D.watching
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