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Speech therapists divide their cases into common and complex. An example of a complex case is a person suffering from aphasia.This is the loss of the ability to under- stand and/or use speech. There are many causes of aphasia, including partial brain dam- age that leaves the individual with the physical ability to speak. If the individual is able to speak but does not, the therapist must determine the cause of such conduct. Often, speech therapists determine that problems are emotional and refer the individuals with such problems to psychologists or psychiatrists trained to help them.

While a speech therapist is not trained to help persons with severe emotional disorders, the therapist does receive extensive training in such areas as anatomy(as it relates to speech, concentrating on the diaphragm, tongue, and palate), physics(particularly relating to sound), and language and communications. Some therapists take classes in elementary psychology as well.

The speech therapist must be able to diagnose the type and severity of the speech defect, then prescribe a series of treatments. While some people with severe handicaps receive individual instruction, most patients are comfortable receiving group therapy with others who have the same problem. If a patient is found to have a physical handicap that is impeding his progress, he is sent to a doctor with whom the therapist works closely.

Many therapists have a high success rate with their patients. No scientific studies have yet shown whether the intervention of the therapist was in fact the sole cause of the improvement of the patients, or whether time and maturity helped as well. A recent study has shown that persons who have not received speech therapy have often been "cured' of their problems merely by being around others without the problem. However, that same study showed that those few persons who were not treated by therapists had extremely low self-esteem and considered themselves " different" and "retarded". The therapists often are able to make the patients see that while they are different, the difference is not of their own making, that they have not done something wrong. Therapists try to reach children when they are very young, before they have had an opportunity to be teased by other children or made to feel they are "stupid". Therapists often work with whole families, encouraging the parents and siblings to listen to the patients, taking the time to help them feel they are an important part of the family, not just brushing them off because the effort of interpreting their speech is too great or time-consuming.

Which of the following is not listed as a function of the speech therapist?

A．To diagnose the nature and severity of the defect.

B．To determine the cause of aphasia in children who are physically capable of speech.

C．To give emotional support to a child, showing her that the defect is not fault of her own.

D．To prescribe medication that will help the patient relax and use her speech muscles properly.

第二篇

Speech therapists divide their cases into common and complex. An example of a complex case is a person suffering from aphasia. This is the loss of the ability to under- stand and/or use speech. There are many causes of aphasia, including partial brain dam- age that leaves the individual with the physical ability to speak. If the individual is able to speak but does not, the therapist must determine the cause of such conduct. Often, speech therapists determine that problems are emotional and refer the individuals with such problems to psychologists or psychiatrists trained to help them.

While a speech therapist is not trained to help persons with severe emotional disorders, the therapist does receive extensive training in such areas as anatomy(as it relates to speech, concentrating on the diaphragm, tongue, and palate), physics(particularly relating to sound), and language and communications. Some therapists take classes in elementary psychology as well.

The speech therapist must be able to diagnose the type and severity of the speech defect, then prescribe a series of treatments. While some people with severe handicaps receive individual instruction, most patients are comfortable receiving group therapy with others who have the same problem. If a patient is found to have a physical handicap that is impeding his progress, he is sent to a doctor with whom the therapist works closely.

Many therapists have a high success rate with their patients. No scientific studies have yet shown whether the intervention of the therapist was in fact the sole cause of the improvement of the patients, or whether time and maturity helped as well. A recent study has shown that persons who have not received speech therapy have often been "cured' of their problems merely by being around others without the problem. However, that same study showed that those few persons who were not treated by therapists had extremely low self-esteem and considered themselves " different" and "retarded". The therapists often are able to make the patients see that while they are different, the difference is not of their own making, that they have not done something wrong. Therapists try to reach children when they are very young, before they have had an opportunity to be teased by other children or made to feel they are "stupid". Therapists often work with whole families, encouraging the parents and siblings to listen to the patients, taking the time to help them feel they are an important part of the family, not just brushing them off because the effort of interpreting their speech is too great or time-consuming.

Which of the following is not listed as a function of the speech therapist?

A. To diagnose the nature and severity of the defect.

B. To determine the cause of aphasia in children who are physically capable of speech.

C. To give emotional support to a child, showing her that the defect is not fault of her own.

D. To prescribe medication that will help the patient relax and use her speech muscles properly.

3 Mary Hobbes joined the board of Rosh and Company, a large retailer, as finance director earlier this year. Whilst she

was glad to have finally been given the chance to become finance director after several years as a financial

accountant, she also quickly realised that the new appointment would offer her a lot of challenges. In the first board

meeting, she realised that not only was she the only woman but she was also the youngest by many years.

Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since

the outset and even after the company’s flotation 20 years ago a member of the Rosh family has either been executive

chairman or chief executive. The current longstanding chairman, Timothy Rosh, has already prepared his slightly

younger brother, Geoffrey (also a longstanding member of the board) to succeed him in two years’ time when he plans

to retire. The Rosh family, who still own 40% of the shares, consider it their right to occupy the most senior positions

in the company so have never been very active in external recruitment. They only appointed Mary because they felt

they needed a qualified accountant on the board to deal with changes in international financial reporting standards.

Several former executive members have been recruited as non-executives immediately after they retired from full-time

service. A recent death, however, has reduced the number of non-executive directors to two. These sit alongside an

executive board of seven that, apart from Mary, have all been in post for over ten years.

Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate

or disagreement. When she asked why this was, she was told that the directors had all known each other for so long

that they knew how each other thought. All of the other directors came from similar backgrounds, she was told, and

had worked for the company for so long that they all knew what was ‘best’ for the company in any given situation.

Mary observed that notes on strategy were not presented at board meetings and she asked Timothy Rosh whether the

existing board was fully equipped to formulate strategy in the changing world of retailing. She did not receive a reply.

Required:

(a) Explain ‘agency’ in the context of corporate governance and criticise the governance arrangements of Rosh

and Company. (12 marks)

5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated

companies. It has always prepared accounts to 31 December and will continue to do so in the future.

It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected

company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively

and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,

were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the

company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.

The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the

sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the

purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was

purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.

On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a

portfolio of UK quoted company shares, as follows:

Office building

The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).

Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of

commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar

quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August

2007 to 31 December 2007 is expected to be:

￡

Loan interest payable to UK bank 16,000

Building maintenance costs 7,500

Share portfolio

Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further

loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after

indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.

All figures are stated exclusive of value added tax (VAT).

Required:

(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on

which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.

(2 marks)

Sixty-eight percent of America's wealth is generated by manufacturing. If the United States hopes to continue to maintain a position of prestige and remain competitive in the global economy, it must have a strong manufacturing sector.

What has been done to maintain the competitive position of the United States as a major manufacturing nation? Unfortunately, it would appear too little has been done. While spending about $150 billion per year on research and development — more than the U.K., France and lapan combined — the United States has not paid sufficient attention to manufacturing and technology transfer. The National Science Foundation spends only 13 percent of its budget on engineering and only 1.2 percent on manufacturing. In Germany, 30 percent of the research funding goes to engineering and 15 percent to manufacturing. The U. S. Department of Commerce has only five government-run technology centers while Japan has 170 government-run technology centers bringing new manufacturing techniques to business.

In terms of scientific research, the United States has done very well. About one third of the world's scientific papers are produced by the United States. The nearest competitors are the United Kingdom with 8.2 percent, Japan with 7.7 percent and the former Soviet Union with 7.6 percent. Almost 50 percent of all references cited in other scientific papers are American; the nearest competitors are all below 10 percent.

Some of the problems of American industry can be illustrated by a few examples:

The number of hours it takes to build an automobile in the United States has increased; in

Japan it has decreased (by 60 percent between the years 1970 and 1981 alone).

It now takes half as much time to assemble a Toyota as to assemble a General Motors automobile.

It took nine years for the United States to go from research to production of Numerically Controlled (NC) machine tools; in Japan it took only two years.

Typical Japanese machine tool accuracy and repeatability are better than that of equivalent U.S. machines.

The use of robots in the United States lags behind other industrialized nations:

Japan 550,000

Europe 69,000

Former Soviet Union 62,000

United States 37,000

The Japanese use five times more Flexible Manufacturing Systems (FMS) than the United States.

What would the author probably suggest in the section that follows this passage?

A．The U.S. should reduce the time needed to assemble an automobile.

B．Achievement of world class manufacturing is essential to the U. S..

C．The U.S. should take pride in her scientific research.

D．Japan is the leader in technology transfer.

Corporations as a group offer a variety of jobs. Most large companies send people to colleges to interview graduating students with the required academic training. A large university may have more than 500 companies a year knocking on its door. Big firms are your best place for a job because their normal growth, employee retirements, and turnover (补缺工人数) create thousands of jobs nationwide each year. They are quite attractive for job seekers.

Corporations, however, illustrate the rule that the biggest isn't always the best. Many small firms with just a few hundred employees have positions that may correspond with your profession goals, too. Such firms may not have the time, money, or need to send people around to your college; you'll probably have to contact them yourself either directly or through an employment agency. Don't ignore these little companies. They are perhaps beneficial for you. Their salaries are usually competitive and the chances for advancement and recognition even stronger than those of a big firm. You could become a big fish in a small pond, reaching a high-level position more quickly than you would if you had climbed the more competitive ladder of a corporate giant. What's more, a small Firm can develop into a big corporation. Many famous companies such as Microsoft, Amazon bookstore, Haier, are just from small ones.

For example, a small company may need a bright engineering, accounting or management graduate who would report directly to the senior vice-president of engineering, the company controller, or the general manager. In large firms it may take years to reach that level and accumulate similar in-depth experience. In addition, responsibilities may come faster in a small firm with less specialization and fewer lower-level employees to receive delegated authority.

It is critical that what is your want indeed from the work. No matter what kind of company it is, big or small, if it meets your needs, it is a good one.

The purpose of the passage is______.

A．to define corporations and Firms

B．to show the relation between firms and colleges

C．to inform. the job-seeker of the employment requirements

D．to give a description of corporations for college students

How to define sentences as a simple，coordinate or complex?Try to make use of the sentences offered to analyze． 什么是简单句、并列句和复合句?请用所给句子分析。

The author suggests that the "two-step-flow theory" ______.

A．serves as a solution to marketing problems.

B．has helped explain certain prevalent trends.

C．has won support from influentials.

D．requires solid evidence for its validity.

The author suggests that the "two-step-flow theory" ______.

A．serves as a solution to marketing problems.

B．has helped explain certain prevalent trends.

C．has won support from influentials.

D．requires solid evidence for its validity.