A、We Shall Fight to the End
B、Gettysburg Address
C、I Have a Dream
D、President Kennedy's Inaugural Address
第1题
A.Rock music developed mainly from the interaction of black African and white European music.
B.The development of rock and roll has something to do with the musicians in the southern USA
C.Without Elvis Presley there would be no rock and roll.
D.Elvis Presley played an important role in early rock and roll.
第2题
A.there will be more production and employment
B.private investment will be moderate and people's income influenced
C.the bad effects of the two evils will be associated with each other
D.industrial revolution made men and women more equal
第3题
Required:
Explain the meaning and purpose of the above characteristics in the context of financial reporting and discuss the role of consistency within the characteristic of comparability in relation to changes in accounting policy. (6 marks)
(b) Lobden is a construction contract company involved in building commercial properties. Its current policy for determining the percentage of completion of its contracts is based on the proportion of cost incurred to date compared to the total expected cost of the contract.
One of Lobden’s contracts has an agreed price of $250 million and estimated total costs of $200 million.
The cumulative progress of this contract is:
Based on the above, Lobden prepared and published its financial statements for the year ended 30 September 2011. Relevant extracts are:
Lobden has received some adverse publicity in the financial press for taking its profit too early in the contract process, leading to disappointing profits in the later stages of contracts. Most of Lobden’s competitors take profit based on the percentage of completion as determined by the work certified compared to the contract price.
Required:
(i) Assuming Lobden changes its method of determining the percentage of completion of contracts to that used by its competitors, and that this would represent a change in an accounting estimate, calculate equivalent extracts to the above for the year ended 30 September 2012; (7 marks)
(ii) Explain why the above represents a change in accounting estimate rather than a change in accounting policy. (2 marks)
第4题
Migration is big, dangerous, compelling. It is 60 million Europeans leaving home from the 16th to the 20th centuries. It is some 15 million Hindus, Sikhs, and Muslims swept up in a tumultuous shuffle of citizens between India and Pakistan after the partition of the subcontinent in 1947.
Migration is the dynamic undertow of population change: everyone's solution, everyone's conflict. As the century turns, migration, with its inevitable economic and political turmoil, has been called "one of the greatest challenges of the coming century."
But it is much more than that. It is, as it has always been, the great adventure of human life. Migration helped create humans, drove us to conquer the planet, shaped our societies, and promises to reshape them again.
"You have a history book written in your genes," said Spencer Wells. The book he's trying to read goes back to long before even the first word was written, and it is a story of migration.
Wells, a tall, blond geneticist at Stanford University, spent the summer of 1998 exploring remote parts of Transcaucasia and Central Asia with three colleagues in a Land Rover, looking for drops of blood. In the blood, donated by the people he met, he will search for the story that genetic markers can tell of the long paths human life has taken across the Earth.
Genetic studies are the latest technique in a long effort of modern humans to find out where they have come from. But however the paths are traced, the basic story is simple: people have been moving since they were people. If early humans hadn't moved and intermingled as much as they did, they probably would have continued to evolve into different species. From beginnings in Africa, most researchers agree, groups of hunter- gatherers spread out, driven to the ends of the Earth.
To demographer Kingsley Davis, two things made migration happen. First, human beings, with their tools and language, could adapt to different conditions without having to wait for evolution to make them suitable for a new niche. Second, as populations grew, cultures began to differ, and inequalities developed between groups. The first factor gave us the keys to the door of any room on the planet; the other gave us reasons to use them.
Over the centuries, as agriculture spread across the planet, people moved toward places where metal was found and worked and to centres of commerce that then became cities. Those places were, in turn, invaded and overrun by people later generations called barbarians.
In between these storm surges were steadier but similarly profound tides in which people moved out to colonize or were captured and brought in as slaves. For a while the population of Athens, that city of legendary enlightenment, was as much as 35 percent slaves.
"What strikes me is how important migration is as a cause and effect in the great world events," Mark Miller, co-author of The Age of Migration and a professor of political science at the University of Delaware, told me recently.
It is difficult to think of any great events that did not involve migration. Religions spawned pilgrims or settlers; wars drove refugees before them and made new land available for the conquerors; political upheavals displaced thousands or millions; economic innovations drew workers and entrepreneurs like magnets; environmental disasters like famine Or disease pushed their bedraggled survivors anywhere they could replant hope.
"It's part of our nature, this movement," Miller said. "It's just a fact of the human con
A.Migration exerts a great impact on population change.
B.Migration contributes to mankind's progress.
C.Migration brings about desirable and undesirable effects.
D.Migration may not be accompanied by human conflicts.
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