He's tried many things with no particular success, but he is _____ an incapable
A. in term of
B. by no means
C. in addition to
D. by means of
A. in term of
B. by no means
C. in addition to
D. by means of
第1题
Section B – TWO questions ONLY to be attempted
The independent board of governors (an independent oversight body comprised of local residents, parents and other concerned citizens) of the state-funded Chambon school for 11–16 year old children met to consider its most recent set of public examination results. A key responsibility placed upon the school’s governors is the delivery, to its local government authority, of a report on exam performance in a full and timely manner. A report on both the exam results and the reasons for any improvement or deterioration over previous years are required from the governors each year. Accordingly, this annual meeting on exam performance was always considered to be very important. Although the school taught the national curriculum (a standard syllabus taught in all schools in the country) as required of it, the exam results at Chambon had deteriorated in recent years and on this particular occasion, they were very poor indeed. In order to address the weaknesses in the school, Chambon’s budget had increased in recent years and a number of new teachers had been employed to help improve results. Despite this, exam performance continued to fall. A recent overspend against budget was funded through the closure of part of the school library and the sale of a sports field.
One member of the board of governors was Sally Murol. She believed that the local government authority might attempt to close Chambon school if these exam results were reported with no convincing explanation. One solution to avoid this threat, she said, was to either send the report in late or to select only the best results and submit a partial report so the school’s performance looked better than it actually was. There is no central computerised exam results service in the country in which Chambon is located by which the local authority could establish the exam performance at Chambon school.
A general feeling of the governors’ meeting was that perhaps the school needed some new leadership and it was time to remove the existing headteacher. Mr Besse had been in the role for many years and his management style. was thought to be ineffective. He was widely liked by staff in the school because he believed that each teacher knew best how to manage their teaching, and so he tried not to intervene wherever possible. Mr Besse had sometimes disagreed with the governors when they suggested changes which could be made to improve exam performance, preferring to rely on what he believed were tried and tested ways of managing his teaching staff. He was thought to be very loyal to longstanding colleagues and had a dislike of confrontation.
Required:
(a) Explain, using evidence from the case, the characteristics which identify Chambon school as a public sector organisation and assess how its objectives as a public sector organisation have not been met. (10 marks)
(b) Explain the roles of a board of governors in the governance of Chambon school and discuss, in the context of Sally Murol’s suggestion, the importance of transparency in the board of governors dealings with the local government authority. (9 marks)
(c) Discuss the potential advantages to Chambon school of replacing the headteacher in seeking to address its problems. (6 marks)
第2题
Moscow, Russia (Space news) ——"The computer is a better chess player, insisted Viktor Prozorov, the loser. It seemed as if it were laughing after every good move. I know I should have beaten it for the sake of mankind (人类), but I just couldn't win", he announced and shook his head sadly. Prozorovs disappointment was shared by several grand masters who were present, some of whomwere so upset that they shouted at the machine. Many chess players said that this meant the end of chess championships (冠军) around the world, since the fun had been taken out of the game. The computer walked——or rather——rolled away with 5 000 dollars in prize money and limited its remarks to a set of noises and lights.
1.What was it that Prozorov felt most bitter (痛苦 ) about? ()
A、That he didn''t win the $5 000
B、That he hadn''t tried his best
C、That he had lost to a machine
D、That this was the end of the chess game
2.Which of the following best gives the main idea of this newspaper article? ()
A、5000 dollars goes to a computer!
B、New invention : a laughing computer!
C、World''s best chess player beaten!
D、Computer defeats man in chess!
3.How did some of the grand masters feel about the chess game between Prozorov and the computer? ()
A、They thought that the game was not fun
B、They thought that the game wasn''t fair
C、They agreed that Prozorov didn''t play well
D、They were unhappy that the cProzoro didn''t play well
4.After wining the game, the computer ().
A、laughed
B、walked away
C、made some remarks
D、gave out some lights and sounds
5.Many chess players felt that playing with a computer would ().
A、make the game tougher
B、make the game less interesting
C、make man appear foolish
D、make man lose lots of money
第4题
A.interrupted
B.interruption
C.interrupt
D.interrupting
第5题
A.many improvements
B.little improvement
C.few improvements
D.a little improvement
第6题
______ that he wasn’t happy with the arrangements, I tried to book a different hotel.
A) Perceiving B) Penetrating C) Puzzling D) Preserving
第7题
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
第8题
A.gave...off
B.gave...out
C.gave...away
D.gave...up
第9题
The word "ingenious" means ()
A、clever
B、admirable
C、important
D、useful