Budgeted information relating to two departments in a company for the next period is as fo

听力原文：M: As Americana, we tend to be much more casual and informal when we meet people. Our natural inclination to be familiar can put some people on edge. Germans and Japanese, for example, are very unlikely to use first names in business. Asians prefer to use less eye and physical contact. A universal handshake that most cultures are comfortable with is a single pump handshake that lasts a few seconds. Latins are prone to touching and to smaller personal space, while Asians and Germans enjoy more distance. The Latin hug is common between men and men and women and women. At home, the Japanese are more comfortable with a bow from the waist. Be sure not to refer to Japanese as 'foreigners' or 'Orientals, ' but instead as international visitors and Asians.

F: With Asian and German associates, punctuality is a must] It is safe to begin a meeting with a more formal tone that can always be relaxed by following their lead. Business cards are treated with more respect by people from other countries, and there is a strong emphasis on titles and positions. It is helpful to have your cards printed in their language on the back if you are regularly dealing with a particular country. Germans will include university degrees and often the company's founding date on their cards, so you may want to add similar information to yours.

M: Germans, Japanese and Latins value more formality in manners than Americans. Don't stand with hands on hips or talk with hands in pockets. Be tolerant about smoking, as Japanese and Europeans smoke more than Americans. Avoid speaking in a loud voice. ' Respect privacy and a sense of order with Germans. Latins enjoy discussing family, whereas Germans and Japanese generally do not.

F: At business meals, more time is spent on building relationships rather than rushing straight to work. It is appropriate to eat with the silverware constantly in beth hands. Most of the world eats continental style. with the fork in the left hand and the knife in the fight, eating off the back of the fork. We, on the other hand, are uncomfortable when people keep both of their wrists above the table for the whole meal. We place the hand we are not eating or drinking with in our laps. Europeans often find it strange and may wonder what we are doing !

M: Be aware that gifts are important, but that some may bo taboo in certain cultures. For example, with Japanese, white is the color of death and four of anything is unlucky. With the Latins, gifts of knives suggest 'cutting' of the relationship. With Germans, red roses signal romantic interests, and carnations signify death. With Mexicans and Brazilians, purple is the color of death, so it's best to avoid purple flowers and gifts. With the Japanese, gifts are normally given and received with a slight bow and are not opened in front of your counterpart.

?You will hear five different business people talking about cultural differences in doing business in different countries.

?For each extract there are two tasks. For Task One, choose the dos described from the list A—H. For Task Two, choose the don’s described from the list A—H.

?You will hear the recording twice.

TASK ONE—DOS

?For questions 13—17, match the extracts with the dos, listed A—H.

?For each extract, choose the appropriate way stated.

?Write one letter (A—H) next to the number of the extract.

A Be aware of some taboos.

B Respect a sense of order with Germans.

C Open gifts in front of your counterpart.

D Be punctual with Germans.

E Keep both of your wrists above the table for the whole meal in Europe.

F Refer to Japanese as "Orientals".

G Kep more distance when talking with Asians.

H Add

After calculating net profit for the year ended 31 March 20X8, WL has the following trial balance. DR CR $ $ Land and buildings-cost 10,000 Land and buildings -accumulated depreciation at 31 March 20X8 2,000 Plant – cost 12,000 Plant - accumulated depreciation at 31 March 20X8 3,000 Inventories 2,500 Trade receivables 1,500 Bank 8,250 Trade payables 1,700 Rent prepaid 400 Wages accrued 300 Capital account 19,400 Profit for the year ended 31 March 20X8 9,750 34,650 36,150 A suspense account was opened for the difference in the trial balance. Immediately after production of above, the following errors were discovered: A payables account had been debited with a $300 sales invoice(which had been correctly recorded in the sales account). The heat and light expense account had been credited with gas paid $150 and the bank has been credited with $150 The saes ledger account of G Gordon had been credited with a cheque received from G Goldman for $800 prepare a journal entry to correct error(iii) Account name DEBIT CREDIT $ $ PICLIST: G Gordon , G Goldman , Bank , Trade receivables , Suspense account

It is argued that relating negotiation to communication skills and cultural knowledge is essential. However, negotiation is not just a single skill or even a group of skills. To be more exact, negotiation is a process that takes place in particular context In terms of subject【M1】______ matter, the context is the culture of the parties involved and the degree of formality determines the particular skills required in any specific【M2】______ negotiation situation. Some of these skills are common to all forms of negotiation and others are specific to a particular context.【M3】______ In a mono-cultural environment, the negotiation process is more predictable and accurate, for the negotiators do not have to be concerned by challenges of language or cultural differences.【M4】______ Furthermore, as an individuals conduct during a negotiation is affected by ethnic heritage and culture embedded attitudes and【M5】______ customs, individuals having the same cultural backgrounds tend to display common patterns of thinking, feeling and reacting in line to【M6】______ their cultural heritage. There are more challenges in a cross-cultural environment than a mono-cultural setting. Cross-cultural negotiations【M7】______ are negotiation where the negotiating parties belong to different cultures and do not share the same ways of thinking, feeling and behaving. The negotiation process is generally more complex because it encompasses unconscious forces of the different cultural normals that may undermine effective communication.【M8】______ At the negotiation process, interpersonal communication is the【M9】______ key activity that takes place at the verbal, non-verbal, situational, contextual level, and a total communication system can assist the negotiator bridge the gap between utterance and the felt meaning.【M10】______

【M1】

Chinese authorities are now searching for all batches relating to that date. However, they cannot as yet __________ that the injection caused the deaths and illnesses.

A、confirm

B、solve

C、conform

D、approve

Emile Gonzalez is an industrial chemist who worked for the government of Pablos for more than 20 years. In his spare time, he continually experimented with formulating a product that could remove graffiti from all surfaces. Graffiti is a particular problem in Pablos and all previous removal methods were expensive, dangerous to apply and did not work on all surfaces. After many years of experimentation, Emile formulated a product that addressed all these issues. His product can be applied safely without protective clothing, it removes graffiti from all surfaces and it can be produced economically in small, as well as large, volumes.

Three years ago, Emile left his government job to focus on refining the product and bringing it to market. He formed a limited liability company, Graffoff, with initial share capital funded by his savings, his family’s savings and a legacy from a wealthy relative. He is the sole shareholder in the company, which is based in a factory in central Pablos. The company has filed two years of results (see Figure 1 for extracted information from year (2), and it is expected to return similar net profit figures in its third trading year. Emile takes a significant dividend out of the company each year and he wishes that to continue. He also wishes to remain the sole owner of the company.

Four years ago, Emile was granted a patent for the formula on which his product is based and a further patent on the process used to produce the product. In Pablos, patents are protected for ten years and so Emile has six further years before his formula becomes available to his competitors. Consequently, he wants to rapidly expand the company and plans to lease premises to create 30 new graffiti removal depots in Pablos, each of which will supply graffiti removing services in its local region. He needs $500,000 to finance this organic growth of his company.

Emile does have mixed feelings about his proposed expansion plan. Despite the apparent success of his company, he prefers working in the laboratory to managing people. ‘I am just not a people person’, he has commented. He is aware that he lacks business experience and, despite the technical excellence of the product, he has failed to build a highly visible brand. He also has particular problems in the accounts receivables department, where he has failed to address the problems of over-worked and demotivated employees. Emile dislikes conflict with customers and so he often offers them extended payment terms to the dismay of the accounts receivables section, who feel that their debt collecting effectiveness is being constantly undermined by his concessions. In contrast, Graffoff pays bills very promptly, due to a zealous administrator in accounts payable who likes to reduce creditors. Emile is sanguine about this. ‘I guess we have the money, so I suppose we should pay them.’

In Pablos, all goods are supplied to customers on 30 days credit. However, in the services sector that Graffoff is trading in, the average settlement period for payables (creditors) is 40 days. One supplier commented that ‘Graffoff is unique in its punctuality of payment.’

Emile is currently reviewing how to finance his proposed organic growth. He is unwilling to take on any further external debt and consequently he has also recently considered franchising as an alternative to organic growth. In his proposed arrangement, franchisees would have responsibility for leasing or buying premises to a specification defined in the franchise agreement. The franchise would have exclusive rights to the Graffoff product in a defined geographical region.

The Equipment Emporium has 57 superstores throughout the country selling tools and machines such as air compressors, generators and ventilation systems. It is a well-recognised brand with a strong marketing presence. It focuses on selling specialist products in bright, well-lit superstores. It has approached Graffoff to ask whether it can sell the Graffoff product through its superstores. Emile has rejected this suggestion because he feels that his product requires proper training if it is to be used efficiently and safely. He sees Graffoff as offering a complete service (graffiti removal), not just a product (graffiti removal equipment) and so selling through The Equipment Emporium would be inappropriate.

Figure 1: Extracted financial data for Graffoff’s second year of trading, reported at 31 December 2011

Required:

(a) Evaluate the franchising option being considered by Graffoff, highlighting the advantages and disadvantages of this approach from Emile’s perspective. (10 marks)

(b) Johnson, Scholes and Whittington have identified franchising as a form. of strategic alliance. Evaluate how other forms of strategic alliance might be appropriate approaches to strategy development at Graffoff. (7 marks)

(c) A consultant has suggested that Graffoff should be able to completely fund its proposed organic expansion (at a cost of $500,000) through internally generated sources of finance.

Evaluate this claim. (8 marks)

Our memories are fantastically complex, but anyone who has ever used a personal computer has a ready-made model with which to compare them. The computer model is not perfect, however. For a start, the largest mainframe. (主计算机)in the world can not compete with the potential brain power of human beings. Packed into even the thickest of human skulls are some 1,000 billion cells, or neurons, and each one can connect with thousands of its neighbors. Each connection represents a 'bit' of information and, in theory, we can carry more bits than there are atoms in the known universe.

There are two quite distinct types of memory-short-term and long-term. Our short-term memories are those which we hold on to for just as long as we need them. The vast majority of our everyday thoughts, sights and impressions are registered in the short-term memory only. They take the form. of patterns, or linked pathways, created by circulating currents of electrical energy. So long as the current is buzzing around its little route, the memory that it represents stays in the mind. But once the current dies down, the memory, too, starts to fade. While short-term memories consist of active electrical circuits, long-term memories are quite literally etched (铭刻) into our brains. It seems that if the pathways taken by a particular electrical current are well-trodden, or if the current passing along them is strong enough, the cells along the way change, so that the route or pattern is permanently marked.

Events which have strong meaning for us are particularly likely to be upgraded into the long-term memory. Part of the reason is probably that we go over and over these memories, keeping the pathways stimulated and the electrical current high. It's also likely that certain chemicals come into play, too. When we are excited, very happy, or frightened, our glands pump out chemicals such as adrenaline. One theory has it that some of these chemicals stimulate the neurons to alter their structure and forge permanent connections with each other.

It follows, then, that a memory formed when we are 'up' is more likely to stick than one registered when we are down. Several experiments seem to bear this out. In one, a group of students was first shown an exciting film, then given a list of words to memorize. Another group was shown a miserable film, then given the same learning task. Next day the group who watched the happy film could remember 20% more words than the other group.

About the memory in comparison with the computer the writer says that ______.

A．neither of them is completely reliable all the time

B．the memory is more complicated than the computer

C．the computer operates in a more organized way than the memory

D．neither of them is used to its fullest capacity all the time

A $54m lawsuit over a pair of pinstriped trousers that went missing from a Washington, DC, cleaners was thrown out by a judge this week. It had attracted worldwide ridicule. The fact that the case was brought, not by a random loony, but by a former judge has added to the sense that something is wrong not just with America's litigation laws, but with the kind of men and women Americans choose to sit in judgment over them.

A whole series of judicial misdemeanors, ranging from the titillating to the outrageous, has emerged over the past year. Take the Florida state judge, John Sloop, who was ousted after complaints about his "rude and abusive" behavior. This included an order to strip-search and jail 11 defendants for arriving late in traffic court after being misdirected. Or the Californian judge, José Velasquez, sacked in April for a plethora of misconduct, including extending the sentences of defendants who dared question his rulings.

Then there was the Albany city judge, William Carter, in New York, censored for his "utterly inexcusable" conduct after jumping down from the bench during a trial, shedding his robes and apparently challenging a defendant to a fist-fight. Another time, he suggested that the police "thump the shit out" of an allegedly disrespectful defendant. Mr. Carter wasn't carrying a gun; many judges now do. In Florida, Charles Greene, chief criminal judge in Broward County, had to step down after describing a trial for attempted murder involving minority defendants and witnesses as "NHI" (No Humans Involved).

More serious are the cases of corruption. On June 5th Gerald Garson, a former judge in Brooklyn, New York, was jailed for taking bribes to rig divorce cases. Another judge was convicted of accepting money to refer clients to a particular lawyer. Rumors of buying and selling of judgeships in the district abound. At one time, one in ten Brooklyn judges were said to be under investigation for sleaze.

"To distrust the judiciary," said Honor6 de Balzac, "marks the beginning of the end of society." In Britain, judges are one of the most respected groups. But in America they tend to be held in low esteem, particularly at state level. For this many people blame low pay and the fact that judges are elected. In 39 states, some or all judges are elected for fixed terms. Federal judges, usually held in much higher esteem, are appointed on merit for life—as in Britain.

Most states allow judicial candidates to raise campaign funds. Huge sums are often involved, leading to inevitable suspicions that, once on the bench, judges will pass judgments that favor their benefactors. In 2004 the two candidates in one Illinois district (with a population of just 1.3m) raised a staggering $ 9.4m between them. Some of the states with the highest levels of campaign spending—Texas, Louisiana and Alabama—are also those whose judges are most criticized.

In the past, judicial candidates were banned from discussing controversial legal or political issues on the campaign trail. But in 2002 the Supreme Court ruled such bans to be

unconstitutional, leading candidates to advertise freely their views on abortion and suchlike. Personal attacks have also become more common. Indeed, Sandra Day O'Connor, a former Supreme Court justice, fears that judicial elections have turned into "political prize-fights, where partisans and special interests seek to install judges who will answer to them instead of the law and the constitution."

The meager salaries of judges, whether at state or federal level, do not help raise standards either. Federal judges have not had a real pay rise for 17 years; a district court judge earns $165,000 a year, about the same as a first-year associate in a top law firm. John Roberts, chief justice of the Supreme Court, earns just $ 212,000—half the salary of England's top judge and one-fifth of the average income of a partner in the majority

A．Reporting a lawsuit involving a huge sum of compensation claim.

B．Criticizing the excessive and unchecked power of judges.

C．Exposing the serious corruption and misdemeanors of judges.

D．Revealing that low pay and partisan elections are threatening judicial integrity.