A、RAW (Read after Write)
B、WAW (Write after Write)
C、WAR (Write after Read)
D、No data dependency.
第1题
Although the economy has improved, a jobless executive may have to face up to a year or more of unemployment. That's a lot of time, especially for those who are not used to having any free time. While some job seekers spend hundreds of hours discovering daytime television, others seem to thrive on activities that boost their professional careers or resolve family issues when they aren't working.
Having an extended period of free time in the prime of one's life can in fact be a unique opportunity to focus on volunteer service, professional education or personal growth.
Community Involvement
For Lisa Perez, the wakeup call was burned pork chops. An executive who previously hadn't been particularly interested in home and health had become obsessed with homemaking during a period of unemployment.
She realized that cleaning and organizing her home wasn't helping her job search. Nevertheless, "I made lists of 50 things to do every day," says Ms. Perez, a political and public-relations consultant in Scottsdale, Ariz. "My house was clean, just so I'd have something to do."
One day, her boyfriend didn't arrive on time for dinner because he had to work late, and her pork chops were ruined. She flied into a rage. "I'd never been a person like that," she says. "So I decided to stop feeling sorry for myself, and go out and do something productive."
Ms. Perez, 35, resolved to become an active volunteer for the duration of her search. She gave her time to a health-care concern, a housing program and a political campaign.
The work offered her self-confidence. "Volunteering takes the focus off you. One thing you have that's still valuable is your time. And, of course, you learn that there are thousands of people with a life that's much worse than yours," she says.
Volunteer assignments are also great ways to meet powerful and well-connected people. Over a six-month period, her volunteering evolved into working as a paid consultant and then as a full-time employee, a job she still holds today. In all, she was unemployed for eight months.
Before her job loss, she thought she didn't have time to volunteer while working. "Now, even though I have a demanding job, I still volunteer, because of what I got out of it," says Ms. Perez.
Continuing Education
Gene Bellavance, a 36-year-old information-technology project manager, took another route during his unemployment. When he was laid off from a steel company near Cleveland, he knew his immediate prospects were bleak. He expected his search to take a year. He faced a decision: take a job that would set back his career or hold out for an offer he really wanted.
Mr. Bellavance, single and virtually debt free, shifted his finances into survival mode. He cashed out his pension, sold his house, unloaded things he didn't need at garage sales, and rented an apartment with a roommate. Then, he says, "I signed up for every benefit I could find."
But he wasn't just waiting out the year. He spent the rest of his search updating his skills, including becoming certified in new database and project-management software. "You have to invest in yourself," Mr. Bellavance says. "I estimated what technology was going to be the most beneficial and chose applications that were going to ensure top pay.
His job search was one month shy of the full year he'd expected. He looked for work during his training and says he would have finished the certification programs even if he'd been hired before completing them.
Family Matters
In addition to pursuing training or volunteering, some displaced careerists use their time off work to attend to family matters. Many executives rediscover their children or find time to help their parents.
Stanford Rappaport held three jobs in
A.Y
B.N
C.NG
第2题
19 years respectively. Alvaro and Maria have lived in the country of Koruba since 1982. On 1 July 2005 the family
moved to the UK to be near Alvaro’s father, Ray, who was very ill. Alvaro and Maria are UK resident, but not ordinarily
resident in the tax years 2005/06 and 2006/07. They are both domiciled in the country of Koruba.
On 1 February 2007 Ray Pelorus died. He was UK domiciled, having lived in the UK for the whole of his life. For the
purposes of inheritance tax, his death estate consisted of UK assets, valued at £870,000 after deduction of all
available reliefs, and a house in the country of Pacifica valued at £94,000. The executors of Ray’s estate have paid
Pacifican inheritance tax of £1,800 and legal fees of £7,700 in respect of the sale of the Pacifican house. Ray left
the whole of his estate to Alvaro.
Ray had made two gifts during his lifetime:
(i) 1 May 2003: He gave Alvaro 95 acres of farm land situated in the UK. The market value of the land was
£245,000, although its agricultural value was only £120,000. Ray had acquired the land on
1 January 1996 and granted an agricultural tenancy on that date. Alvaro continues to own the
land as at today’s date and it is still subject to the agricultural tenancy.
(ii) 1 August 2005: He gave Alvaro 6,000 shares valued at £183,000 in Pinger Ltd, a UK resident trading
company. Gift relief was claimed in respect of this gift. Ray had acquired 14,000 shares in
Pinger Ltd on 1 April 1997 for £54,600.
You may assume that Alvaro is a higher rate taxpayer for the tax years 2005/06 and 2006/07. In 2006/07 he made
the following disposals of assets:
(i) On 1 July 2006 he sold the 6,000 shares in Pinger Ltd for £228,000.
(ii) On 1 September 2006 he sold 2,350 shares in Lapis Inc, a company resident in Koruba, for £8,270. Alvaro
had purchased 5,500 shares in the company on 1 September 2002 for £25,950.
(iii) On 1 December 2006 he transferred shares with a market value of £74,000 in Quad plc, a UK quoted company,
to a UK resident discretionary trust for the benefit of Vito and Sophie. Alvaro had purchased these shares on
1 January 2006 for £59,500.
Alvaro has not made any other transfers of value for the purposes of UK inheritance tax. He owns the family house
in the UK as well as shares in UK and Koruban companies and commercial rental property in the country of Koruba.
Maria has not made any transfers of value for the purposes of UK inheritance tax. Her only significant asset is the
family home in the country of Koruba.
Alvaro and his family expect to return to their home in the country of Koruba in October 2007 once Ray’s affairs have
been settled. There is no double taxation agreement between the UK and Koruba.
Required:
(a) Calculate the inheritance tax (IHT) payable as a result of the death of Ray Pelorus. Explain the availability
or otherwise of agricultural property relief and business property relief on the two lifetime gifts made by Ray.
(8 marks)
第3题
A.Thenestedqueryexecutesaftertheouterqueryreturnstherow.
B.Thenestedqueryexecutesfirstandthentheouterqueryexecutes.
C.Theouterqueryexecutesonlyoncefortheresultreturnedbytheinnerquery.
D.Eachrowreturnedbytheouterqueryisevaluatedfortheresultsreturnedbytheinnerquery.
第4题
A.The patients cannot have a good-quality sleep.
B.The patients cannot have a well-balanced diet.
C.The patients are putting on weight.
D.The patients' habits annoy their families.
第5题
A.Keep the loads as close to the rail or deck as possible
B.If cargo is likely to settle,make provisions to secure it after it has settled
C.Thoroughly secure and shore all cargo so that it cannot move
D.hen stowing cargo,avoid leaving empty paces
第6题
B、Office furniture used in a business
C、Monet painting privately held
D、Apartment building held for investment
E、Personal residence
第7题
第8题
A.relief
B.fatigue
C.excitement
D.pleasure
第9题
The major【C8】______ examples of early painting anywhere in the world are found in Western Europe and the Soviet Union. But some 5,000 years ago, the areas in which important paintings were executed【C9】______ to the eastern Mediterranean Sea and neighboring regions.【C10】______ Western shared a European cultural tradition the Middle East and Mediterranean Basin and, later, the countries of the New World.
Western painting is in general distinguished by its concentration【C11】______ the representation of the human 【C12】______ whether in the heroic context of antiquity or the religious context of the early Christian and medieval world. The Renaissance【C13】______ this tradition through a【C14】______ examination of the natural world and an investigation of balance, harmony, and perspectives in the visible world, linking painting【C15】______ the developing sciences of anatomy and optics. The first real【C16】______ from figurative painting came with the growth of landscape painting in the 17(上标)th and 18(上标)th centuries. The landscape and figurative traditions developed together in the 19th century in an atmosphere that was increasingly【C17】 ______ "painterly" qualities of the【C18】______ of light and color and the expressive qualities of paint handling. In the 20th century these interests【C19】______ to the development of a third major tradition in Western painting, abstract painting, which sought to【C20】______ and express the true nature of paint and painting through action and form.
【C1】
A.may have been
B.that may have
C.may have
D.that may have been
第10题
The major【C8】______ examples of early painting anywhere in the world are found in Western Europe and the Soviet Union. But some 5,000 years ago, the areas in which important paintings were executed 【C9】______ to the eastern Mediterranean Sea and neighboring regions.【C10】______ , Western shared a European cultural tradition--the Middle East and Mediterranean Basin and, later, the countries of the New World.
Western painting is in general distinguished by its concentration【C11】______ the representation of the human【C12】______ , whether in the heroic context of antiquity or the religious context of the early Christian and medieval world. The Renaissance【C13】______ this tradition through a【C14】______ examination of the natural world and an investigation of balance, harmony, and perspective in the visible world, linking painting【C15】______ the developing sciences of anatomy and optics. The first real【C16】______ from figurative painting came with the growth of landscape painting in the 17th and 18th centuries. The landscape and figurative traditions developed together in the 19th century in an atmosphere that was increasingly【C17】______ "painterly" qualities of the【C18】______ of light and color and the expressive qualities of paint handling. In the 20th century these interests【C19】______ to the development of a third major tradition in Western painting, abstract painting, which sought to【C20】______ and express the true nature of paint and painting through action and form.
【C1】
A.may have been
B.that may have
C.may have
D.that may have been
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