A foreign firm has bought more than half of the shares in his company and ______.A、got
A foreign firm has bought more than half of the shares in his company and ______.
A、got over it
B、overtaken it
C、taken it over
D、overcome it
A foreign firm has bought more than half of the shares in his company and ______.
A、got over it
B、overtaken it
C、taken it over
D、overcome it
A、Has been a paragon of virtue in its opposition to all forms of political risk.
B、At one time placed restrictions on foreign ownership of its stock. When it relaxed these restrictions, the total market value of the firm fell.
C、At one time placed restrictions on foreign ownership of its stock. When it relaxed these restrictions, there was a major transfer of wealth from foreign shareholders to Swiss shareholders.
D、None of the above
(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your
firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior
government official to a foreign country next month. (4 marks)
Required:
Identify and comment on the ethical and other professional issues raised by each of these matters and state what
action, if any, Dedza should now take.
NOTE: The mark allocation is shown against each of the three situations
What is the main problem with Sony?
A.Sony has lost touch in terms of design and innovation.
B.Sony can not be able to make a Hitchcock film.
C.Sony can not operate well under the new foreign CEO.
D.Sony had many competitors like the iPods, the Samsungs, and competitors in different industries
英译中 It has been a staple of science fiction for decades, and could be a godsend for tourists grappling with directions to their hotel. An earpiece that lets its wearer understand other nationalities by instantly translating foreign languages is due to go on sale next month. The £140 device, which can decode eight languages, is inspired by translators such as the Babel fish from The Hitchhiker's Guide to the Galaxy, which allowed the earthling Arthur Dent to comprehend alien races on his adventures. Ling mo International, the Australian firm behind the Trans/ate 0ne20ne earpiece, said it would put an end to awkward international meetings between politicians and business leaders. The device translates sentences in three to five seconds using IBM's artificial intelligence language software, Watson. It is the first earpiece of its kind to translate languages
In preparing for the future, Coca-Cola includes a human resources recruitment forecast in its annual and long-term business strategies. The firm also has selection standards on which management can focus when recruiting and hiring. For example, the company likes applicants who are fluent in more than one language because they can be transferred to other geographic areas where their fluency will help them be part of Coca-Cola's operation. This multilingual multicultural emphasis starts at the top with the president, Roberto Goizueta, a Cuban-born American who has been chairman for over a decade, and with the 21 members of the board of whom only four are American.
The firm also has a recruitment program that helps it to identify candidates at the college level. More than just seeking students abroad, Coca-Cola looks for foreign students who are studying in the United States at domestic universities. The students are recruited stateside and then provided with a year's training before they go back to their home country. Coca-cola also has an internship program for foreign students who are interested in working for the company during school break, either in the United States or back home. These interns are put into groups and assigned a project that requires them to make a presentation to the operations personnel on their project. This presentation must include a discussion of what worked and what did not work. Each individual intern is then evaluated, and management decides the person's future potential with the company.
Coca-Cola believes that these approaches are extremely useful in helping the firm to find talent on a global basis. Not only is the company able to develop internal sources, but also the intern program provides a large number of additional individuals who would otherwise end in with other companies. Coca-Cola earns a greater portion of its income and profit overseas than it does in the United States. The company's human resource management strategy helps to explain how Coke is able to achieve this feat.
What is the passage mainly about?
A.The history of the Coca-Cola company.
B.Coca-Cola's employee development strategies.
C.The future of Coca-Cola's international profits.
D.Coca-Cola's college recruitment program.
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
SECTION C NEWS BROADCAST
Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. At the end of each news item, you will be given 10 seconds to answer the questions.
听力原文: CARACAS, Venezuela—A strong majority of Venezuelans plan to cast their ballots for President Hugo Chavez on Dec. 3, with most saying the fiery opponent of President Bush has handled government and foreign relations well, according to an AP-Ipsos poll that revealed deep divisions along class lines. About 59 percent of likely voters said they would vote for Chavez for a third term, while 27 percent said they would support opposition candidate Manuel Rosales. Thirteen percent of those surveyed by the polling firm Ipsos for The Associated Press said they were undecided or wouldn't answer. Since Chavez was fast elected in 1998, the leftist president has become perhaps Latin America' s mast controversial leader while gaining notoriety worldwide as an outspoken critic of the U.S. government.
How many voters said they would vote for President Hugo Chavez for a third term?
A.13%
B.27%
C.59%
D.69%
Recently, however, P&G broke with this long-standing tradition. Ariel, a P&G laundry detergent, was born overseas, and is a familiar sight on store shelves in Europe and Latin America. Now bilingual packages of Ariel Ultra. a super-concentrated cleaner. are appearing on supermarket shelves in Los Angeles.
Ariel's appearance in the United States reflects demographic changes making Hispanics the nation's fastest-growing ethnic group. Ariel is a hit with this population. In fact, many Mexican immigrants living in Southern California have been "importing" Ariel from Tijuana, Mexico. "Hispanics knew this product and wanted it," says P&G spokeswoman Marie Salvado. "We realized that we couldn't convince them to buy (our) other laundry detergents." P&G hopes that non-Hispanic consumers will give Ariel a try too. Ariel's already strong presence in Europe may provide a springboard for the company to expand into other markets as well. Recently P&G bought Rakona. Czechoslovakia's top detergent maker. Ariel, currently a top seller in Germany, is likely to be one of the first new brands to appear in Czech supermarkets. And Ariel is not the only foreign idea that the company hopes to transplant back to its home territory. Cinch, an all-purpose spray cleaner similar to popular European products, is currently being test-marketed in California and Arizona. Traditionally Americans have used separate cleaners for different types of surfaces, but market research shows that American preferences are becoming more like those in other countries.
Insiders note that this new reverse flow of innovation reflects more sweeping changes at Procter & Gamble. The firm has hired many new Japanese, German. and Mexican managers who view P&G's business not as a one-way flow of American ideas, but a two-way exchange with other markets. Says Bonita Austin of the investment firm Wertheim-Schroeder, "When you met with P&G's top managers years ago, you wouldn't have seen a single foreign face." Today, "they could even be in the majority."
As Procter & Gamble has found, the United States is no longer an isolated market. Americans are more open than ever before to buying foreign-made products and to selling U. S. -made products overseas.
According to the passage, which of the following is true?
A.The brands of Pampers, Crest, Ariel, and Cinch reflect the one-way flow tradition of Procter & Gamble.
B.In spite of market changes, Procter & Gamble still sticks to its long-standing tradition of one-way flow innovation.
C.Procter & Gamble has to change its one-way flow tradition because of the increased number of its foreign managers.
D.Today one may meet more foreign faces in Procter & Gamble than years ago.
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