3rd KPMG Africa Fraud Barometer - January 2013
资料模板：CIIA最终考试I2013年9月答案翻译-终稿 - 副本
试卷I经济学公司财务财务会计和财务报表分析股票估值和分析答案最终考试2013年9月问题1：经济学（34分）a) a1)由于匈牙利的固定汇率和该市场板块的更高的通胀，成本将上升得比利润更快，因此利润将受损。
（4分） a2)当汇率和通胀同步运动时，成本和利润将同步上升，因此获利能力将维持不变。
(4 分)a3)当弗林特相对欧元升值时，成本将比利润上升得快，因此获利能力受损。
(4 分) b)基于所知信息，匈牙利的名义利率高于欧元区。
这可以从菲舍尔公式导出。
数学上：基于菲舍尔公式，匈牙利和欧元区有以下公式成立： i HUF = r HUF + p HUF , i EUR = r EUR + p EUR .这里：i HUF =匈牙利的名义利率， i EUR =欧元区的名义利率， r HUF =匈牙利的真实利率， r EUR =欧元区的真实利率， p HUF =匈牙利的通胀预期， p EUR =欧元区的通胀预期。
基于已知信息，i HUF > i EUR .基于抛补利率平价关系，暗示匈牙利货币将弱化（远期相对于现货）。
正式表达为：f = e (1 + i HUF ) / (1 + i EUR ),这里现货价格为每欧元等于e 弗林特。
而远期价格为每欧元等于 f 弗林特。
因为 i HUF > i EUR , f > e. (一个全球化的解释，4 分)这意味着在远期市场上，汇率将是每 欧元超过290弗林特。
（购买一个欧元需要支付更多的弗林特） (结论，2 分) c)以下公式成立： (GNP 视点)− I) − (G − T) = NX + NIRA = CB.(SPrivate− I) − (G − T) = NX = CB][如果是 GDP 视点: (SPrivate这里：S = 储蓄，I = 私人投资，G = 政府支出，T = 税收，NX =净出口，NIRA = 海外所得净收入，以及CB = 经常账户余额。
2013年广东财经大学金融硕士(MF)金融学综合真题试卷(题后含答案及解析)
2013年广东财经大学金融硕士（MF）金融学综合真题试卷(题后含答案及解析)全部题型 2. 名词解释3. 计算题4. 简答题5. 论述题7. 判断题名词解释1．国际收支正确答案：国际收支是一种统计报表，系统的记载了在一定时期内经济主体与世界其他地方的交易。
大部分交易在居民与非居民之间进行。
国际收支是一个流量概念，所反映的内容是经济交易，包括：商品和劳务的买卖、物物交换、金融资产之间的交换、无偿的单向商品和劳务的转移、无偿的单向金融资产的转移。
记载的经济交易是居民与非居民之间发生的。
2．金本位制正确答案：金本位制就是以黄金为本位币的货币制度。
在金本位制下，或每单位的货币价值等同于若干重量的黄金(即货币含金量)；当不同国家使用金本位时，国家之间的汇率由它们各自货币的含金量之比——金平价来决定。
金本位制于19世纪中期开始盛行。
在历史上，曾有过三种形式的金本位制：金币本位制、金块本位制、金汇兑本位制。
其中金币本位制是最典型的形式，就狭义来说，金本位制即指该种货币制度。
3．外汇期货正确答案：外汇期货是交易双方约定在未来某一时间，依据现在约定的比例，以一种货币交换另一种货币的标准化合约的交易。
是指以汇率为标的物的期货合约，用来同避汇率风险。
4．净现值正确答案：净现值是指投资方案所产生的现金净流量以资金成本为贴现率折现之后与原始投资额现值的差额。
净现值是可以反映项目投资获利能力的指标。
净现值大于0时，方案可行；反之不可行；净现值为最大值时方案为最优方案。
5．货币的时间价值正确答案：货币时间价值是指货币随着时间的推移而发生的增值，也称为资金时间价值。
货币的时间价值是指当前持有的一定量的货币比未来获得的等量货币具有更高的价值。
这是因为，货币用于投资可获得收益，存入银行可获得利息，货币的购买力会因通货膨胀的影响改变。
6．净营运资本正确答案：净营运资本也称狭义的营运资本，是指企业的流动资产总额减去各类流动负债后的余额。
【第二阶段】【第13周】历年英语真题阅读2013A-4
新东方《考研英语历年真题详解及复习指南》2013年考研英语阅读理解Part A Text 4Text 4①On a five to three vote, the Supreme Court knocked out much of Arizona’s immigration law Monday—a modest policy victory for the Obama Administration. ②But on the more important matter of the Constitution, the decision was an 8-0 defeat for the Administration’s effort to upset the balance of power between the federal government and the states.①In Arizona v. United States, the majority overturned three of the four contested provisions of Arizona’s controversial plan to have state and local police enforce federal immigration law. ②The Constitutional principles that Washington alone has the power to “establish a uniform Rule of Naturalization” and that fede ral laws precede state laws are noncontroversial. ③Arizona had attempted to fashion state policies that ran parallel to the existing federal ones.①Justice Anthony Kennedy, joined by Chief Justice John Roberts and the Court’s liberals, ruled that the state flew too close to the federal sun. ②On the overturned provisions the majority held the Congress had deliberately “occupied the field” and Arizona had thus intruded on the federal’s privileged powers.①However, the Justices said that Arizona police would be allowed to verify the legal status of people who come in contact with law enforcement. ②That’s because Congress has always envisioned joint federal-state immigration enforcement and explicitly encourages state officers to share information and cooperate with federal colleagues.①Two of the three objecting Justice—Samuel Alito and Clarence Thomas—agreed with this Constitutional logic but disagreed about which Arizona rules conflicted with the federal statute.②The only major objection came from Justice Antonin Scalia, who offered an even more robust defense of state privileges going back to the Alien and Sedition Acts.①The 8-0 objection to President Obama turns on what Justice Samuel Alito describes in his objection as “a shocking assertion of federal executive power”. ②The White House argued that Arizona’s laws conflicted with its enforcement priorities, even if state laws complied with federal statutes to the letter. ③In effect, the White House claimed that it could invalidate any otherwise legitimate state law that it disagrees with.①Some powers do belong exclusively to the federal government, and control of citizenship and the borders is among them. ②But if Congress wanted to prevent states from using their own resources to check immigration status, it could. ③It never did so. ④The administration was in essence asserting that because it didn’t want to carry out Congress’s immigration wishes, no state should be allowed to do so either. ⑤Every Justice rightly rejected this remarkable claim.36. Three provisions of Arizona’s plan were overturned because they__________.[A] deprived the federal police of Constitutional powers[B] disturbed the power balance between different states[C] overstepped the authority of federal immigration law新东方《考研英语历年真题详解及复习指南》[D] contradicted both the federal and state policies37. On which of the following did the Justices agree, according to Paragraph 4?[A] Federal officers’ duty to withhold immigrants’ information.[B] States’ independence from federal immigration law.[C] States’ legitimate role in immigration enforcement.[D] Congress’s intervention in immigration enforcement.38. It can be inferred from Paragraph 5 that the Alien and Sedition Acts__________.[A] violated the Constitution [B] undermined the states’ interests[C] supported the federal statute [D] stood in favor of the states39. The White House claims that its power of enforcement__________.[A] outweighs that held by the states [B] is dependent on the states’ support[C] is established by federal statutes [D] rarely goes against state laws40. What can be learned from the last paragraph?[A] Immigration issues are usually decided by Congress.[B] Justices intended to check the power of the Administration.[C] Justices wanted to strengthen its coordination with Congress.[D] The Administration is dominant over immigration issues.【答案速查】36. C 37. C 38. D 39. A 40. D【试题透析】36. C[解题思路]由题干中关键词Three provisions of Arizona’s plan可定位至文章第二段，该段首句指出亚利桑那州移民法案中有三项条款被推翻，该法案的目的是使州警察和地方警察执行联邦移民法。
财务报表舞弊上市公司会计舞弊外文文献翻译
财务报表舞弊上市公司会计舞弊外文文献翻译文献出处：Amara I, Amar A B, Jarboui A. Detection of Fraud in Financial Statements: French Companies as a Case Study[J]. International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, 3(3): 40-51.翻译后中文字数：7240第一部分为译文，第二部分为原文。
默认格式：中文五号宋体，英文五号Times New Roma，行间距1.5倍。
财务报表舞弊的检测：以法国公司为例摘要：本研究的目的是检验“舞弊三角”元素对财务报表舞弊行为的影响。
我们使用2001年至2009年期间的SBF250中的80家法国公司的样本数据，使用逻辑回归方法进行分析。
研究发现，对经理施加绩效考核的压力是导致财务报表舞弊的因素之一。
与财务困难（债务，流动性）和审计事务所规模等因素与舞弊无关。
关键词：舞弊，舞弊三角，压力，机会1.引言如今，全球经济经历了一系列金融危机，导致市场、投资者和舆论对公司账户的不信任。
在这里，只要强调一个事实，即安然公司，一家前美国的能源商品和服务公司，已经为所有社会伙伴造成了70万亿美元的损失。
因此，上述的借口带来了随之而来的经济危机，这种危机已经蔓延到全球所有新兴计划。
例如，广泛宣传的丑闻是Worldcom，Parmalat，Ahold 等的案例（Rezaee，2005年）。
当然，上面列出的财务丑闻不是商界信任危机的唯一原因。
影响经济的真正祸患无疑是“舞弊”。
所有的操作在一定程度上是固有的共同之处：它包括欺骗，违反了对社区造成损害的行为和法规。
正如Rouff（2003）所述，“舞弊是一种故意行为，其作者是一个真正的罪犯”。
北京大学考博英语2013年试题及答案解析
北京大学2013年博士研究生入学考试英语试题Part One: Listening ComprehensionSection A (10%)Directions: In this section you will hear 3 passages. Each passage will be read only ONCE. At the end of each passage, there will be a pause. Listen carefully to the passagesand then answer the questions that follow. Mark your choice on the AnswerSheet.Passage OneQuestions 1 to 3 are based on the passage you have just heard.1. Which of the following statements is true about heart disease?A. It kills 2.6 million people all over the world each year.B. It is a major disease in Western countries.C. It is caused by the blood supply that nourishes the heart muscle.D. It can cause the blood vessels to become blocked.2. What can we learn from the study in England and Scotland?A. There are more meat and fish eaters than vegetarians in the study.B. 32% of the people in the study are vegetarians.C. People who have normal blood pressure and a healthy weight-are eligible for the study.D. No vegetarians died from heart disease in the study.3. What did Tracy Parker from the British Heart Foundation suggest?A. Eating more vegetables would result in a healthy heart.B. Vegetarians should eat foods high in saturated fat and salt, too.C. We should try to avoid meat in our diet.D. Vegetarians had better eat meat to compensate for any lost vitamins and minerals. Passage TwoQuestions 4 to 6 are based on the passage you have just heard.4. Which of the following statements in NOT true about the Chinese version of James Joyce’snovel Finnegans Wake?A. It took the translator 8 years to translate.B. It was so popular among readers that a second edition was being printed.C. The first run of 8,000 copies sold out in less than a month.D. It was one of the bestsellers in Shanghai last week.5. What did the translator Ms. Dai say about her work?A. Her work was not faithful to the original intent of the novel.B. She had tried to make her work as complex as the original.C. She had tried to make her work easy to understand.D. She was not surprised that her work had become a hit in the country.6. How did some critics explain the “Finnegans Wake” phenomenon in China?A. It’s because the stream of consciousness style was warmly received by Chinese readers.B. It’s because the demand for translation of foreign-language novels exploded.C. It’s because the translation of the highbrow novel tickled some Chinese readers’ vanity.D. It’s because Chinese readers were interested in the novelist who was mentally ill. Passage ThreeQuestions 7 to 10 are based on the passage you have just heard.7. Talking about the world’s most prolific killers, which of the following is NOT mentioned by thespeaker?A.SharksB.LionsC.Cats D.Rodents8. How many birds do domestic cats kill each year?A. Between 1.4 billion and 3.7 billionB.20billionC. 33 bird speciesD. 14% of all bird species9. Why have researchers called on authorities to deal with cats?A. Because the population of cats is increasing.B. Because cats are finely tuned killers under the guise of cute, cuddly friends.C. Because cats have caused species extinctions and affect the integrity of our ecosystems.D. Because cats don’t play integral roles in our ecosystems.10. Which of the following statements is true about free-ranging domestic cats?A. They have the same hunting strategies as lions and tigers do.B. They are allowed to leave home and go anywhere they want.C. Their owners usually watch over them.D. Their owners are pleased when they take dead animals home.Section B (10%)Directions: In this section you will hear a talk about American literature. While listening, focus on the major points and do not forget to take notes. After that, complete the following outline by filling in the blanks numbered from B1 to B20 with key words. The talk will be read TWICE.There will be a One Minute pause between the first and the second reading. Then you will have another One Minute to check your work after the second reading. Write your answers on ANSWER SHEET (2).--------------------------------------------------------------------------------------------------------- OUTLINEMoveme nt Title TimePeriodOrigins Core Beliefs and Important FiguresTranscen dentalis m B1s–1860sNewB2,the northeasternpart ofthe USThe writers showed a difference from British writers,British cultural tradition and B3.Individuals did not need B4B5.Individuals were encouraged to be B6on themselves.Ralph Waldo Emerson: published Nature in B7 .Romanti cism 1830s–1870sBritishand B8It is centered on strong B9and imagination ratherthan B10 thought.American works also focus on the B11and on humanB12.Edgar Allen Poe: best known for tales filled withB13. We might now call his work B14 stories.B15 1870s–1920s France The writers focused on events that were usual and typical rather than B16 or B17.Many writers wrote about real conditions of real peopleto educate the B18B19.Mark Twain: wrote about everyday life in the B20 statesof the US.Part Two: Structure and Written Expression (15%)Directions: For each question decide which of the four choices given will most suitably complete the sentence if inserted at the place marked. Mark your choices on the ANSWERSHEET.11. Prince Charles, the longest-waiting to the throne in British history, has spoken of his“impatience” to get things done.A.heir B.heirship C.heritage D.heiress12. Love was in the air in a Tokyo park as normally staid Japanese husbands gathered to screamout their feelings for their wives, promising and extra tight hugs.A.attitudeB.multitude C.gratitude D.latitude13. The number of stay-at-home fathers reached a record high last year, new figures show, asfamilies saw a in female breadwinners.A. raiseB. riseC. ariseD. increase14. The market for dust masks and air purifiers is in Beijing because the capital hasbeen shrouded for several days in thick fog and haze.A. boomingB. loomingC. doomingD. zooming15. Traditional fairytales are being ditched by parents because they are too for theiryoung children, a study found.A.scarceB.scaryC.scaredD.scarred16. It has been revealed that nearly one in five degree courses has been since thetripling of tuition fees to ￡9,000 a year.A. scratchedB. scrapedC. scrabbledD. scrapped17. Microsoft founder Bill Gates has about being a parent, stating that 13 is anappropriate age for a child’s first cell phone.A.openedup B.takenup C.putupD.heldup18. Sales of mushrooms have hit an all-time high as Britons increasingly turn to the cheap andfoodstuff for their cooking.A. versatileB. multipleC. manifoldD. diverse19. “Gangnam Style”, the popular song form South Korean recording artist PSY hasjust become the most watched video on YouTube ever.A.sanelyB.insanely C.rationally D.insatiably20. The British theoretical physicist Stephen Hawking once said in an interview thatheaven is a fairy story for people afraid of the dark.A.imposing B.lofty C.prominentD.eminent21. Some might consider it an ugly truth that attractive people are often more successful thanthose_______ blessed with looks.A. lessB. moreC. mostD. least22. they think it will come to an end through the hands of God, or a natural disaster or apolitical event, whatever the reason, nearly 15 percent of people worldwide think the end of the world is coming, according to a new poll.Neither D.Whether C.IfA.B.Either23. The European Parliament has banned the terms “Miss” and “Mrs.” they offendfemale members.A. as long asB. the momentC. so thatD. in case24. Packed like sardines into sweaty, claustrophobic subway carriages, passengers can barelybreathe, move about freely.A. as well asB. disregard forC. let aloneD. not mentioning25. Japan is one of only three countries that now hunt whales and the government saysit is an important cultural tradition.D.whosewhereA.that B.whichC.Part Three: Cloze Test 15%)Directions: Read the following passage carefully and decide the best choice for each numbered blank. Mark your choice on the ANSWER SHEET.Ironically, the intellectual tools currently being used by the political right to such harmful effect originated on the academic left. In the 1960s and 1970s a philosophical movement called postmodernism developed among humanities professors (26) being deposed by science, which they regard as right-learning. Postmodernism (27) ideas from cultural anthropology and relativity theory to argue that truth is (28) and subject to the assumptions and prejudices of the observer. Science is just one of many ways of knowing, the argued, neither more nor less (29) than others, like those of Aborigines, Native Americans or women. (30) , they defined science as the way of knowing among Western white men and a tool of cultural (31) . This argument (32) with many feminists and civil-rights activists and became widely adopted, leaking to the “political correctness” justifiably (33) by Rush Limbaugh and the “mental masturbation” lampooned by Woody Allen.Acceptance of this relativistic worldview (34) democracy and leads not to tolerance but to authoritarianism. John Locke, one of Jefferson’s” trinity of three greatest men,” showed (35) almost three centuries ago. Locke watched the arguing factions of Protestantism, each claiming to be the one true religion, and asked: How do we know something to be true? What is the basis of knowledge? In 1689, he (36) what knowledge is and how it is grounded in observations of the physical world in An Essay Concerning Human Understanding. Any claim that fails this test is “but faithful, or opinion, but not knowledge.” It was this idea—that the world is knowable and that objective, empirical knowledge is the most (37) basis for public policy—that stood as Jefferson’s foundational argument for democracy.By falsely (38) knowledge with opinion, postmodernists and ant science conservatives alike collapse our thinking back to a pre-Enlightenment ear, leaving no common basis for public policy. Public discourse is (39) to endless warring opinions, none seen as more valid than another. Policy is determined by the loudest voices, reducing us to a world in which might (40) right—the classic definition of authoritarianism.26. A. satisfied with B. angry with C. displeased at D. proud ofsharedadopted D.doubted C.27.A.discounted B.C.cultural D.subjectiverelative objective B.28.A.valuable D.variousvalidC.B.29.A.variableFurthermoreD.Otherwise30. A. However B. Therefore C.representation D.B.oppressioninhibition C.31.A.assimilationappealed D.respondedagreed C.resonated B.A.32.verified D.hatedapproved C.33.liked B.A.underminesD.produces C.strengthensA.B.34.offsetsC.whichwhy D.whatwhen B.35.A.dictated D.claimeddefined C.A.36.found B.D.equitableusefulC.37.practical B.A.equalequating D.confusingC.equipping38.A.identifying B.conduced D.reducedC.introducedA.deduced B.39.C.creatscausesD.makesB.A.40.decidesPart Four: Reading Comprehension (20%)Directions: Each of the following four passages is followed by some questions or unfinished statements. For each question or unfinished statement, four answers are given. Readthe passages carefully and choose the best answer to each question. Mark yourchoices on the ANSWER SHEET.Passage OneA considerable part of Facebook’s appeal stems from its miraculous fusion of distance with intimacy, or the illusion of distance with the illusion of intimacy. Our online communities become engines of self-image, and self-image becomes the engine of community. The real danger with Facebook is not that it allows us to isolate ourselves, but that by mixing our appetite for isolation with our vanity, it threatens to alter the very nature of solitude. The new isolation is not of the kind that Americans once idealized, the lonesomeness of the proudly nonconformist, independent-minded, solitary stoic, or that of the astronaut who blasts into new worlds. Facebook’s isolation is a grind. What’s truly staggering about Facebook usage is not its volume—750 million photographs uploaded over a single weekend—but the constancy of the performance it demands. More than half its users—and one of every 13 people on Earth is a Facebook user—log on every day. Among 18-to-34-year-olds, nearly half check Facebook minutes after waking up, and 28 percent do so before getting out of bed. The relentlessness is what is so new, so potentially transformative. Facebook never takes a break. We never take a break. Human beings have always created elaborate acts of self-presentation. But not all the time, not every morning, before we even pour a cup of coffee.Nostalgia for the good old days of disconnection would not just be pointless, it would be hypocritical and ungrateful. But the very magic of the new machines, the efficiency and elegance with which they serve us, obscures what isn’t being served: everything that matters. What Facebook has revealed about human nature—and this is not a minor revelation—is that a connection is not the same thing as a bond, and that instant and total connection is no salvation, no ticket to a happier, better world or a more liberated version of humanity. Solitude used to be good for self-reflection and self-reinvention. But now we are left thinking about who we are all the time,without ever really thinking about who we are. Facebook denies us a pleasure whose profundity we had underestimated: the chance to forget about ourselves for a while, the chance to disconnect.41. Which of the following statements regarding the power of Facebook can be inferred from the passage?A. It creates the isolation people want.B. It delivers a more friendly world.C. It produces intimacy people lack in the real world.D. It enables us to be social while avoiding the mess of human interaction.42. Which of the following statements about the underside of Facebook is supported by theinformation contained in this passage?A. It imprisons people in the business of self-presentation.B. It causes social disintegration.C. It makes people vainer.D. It makes people lonelier.43. Which of the following best states “the new isolation” mentioned by the author?A. It is full of the spirit of adventure.B. It is the extension of individualismC. It has a touch of narcissism.D. It evolves from the appetite for independence.44. Which of the following belongs to the category of “something that matters” according to thepassage?A. Constant connectionB. Instant communicationC. Smooth sociabilityD. A human bond45. Which of the following conclusions about Facebook does the author want us to draw?A. It creates friendship.B. It denies us the pleasure of socializing.C. It opens a new world for us.D. It draws us into a paradox.Passage TwoMost scholars agree that Isaac Newton, while formulating the laws of force and gravity and inventing the calculus in the late 1600s, probably knew all the science there was to know at the time. In the ensuing 350 years an estimated 50 million research papers and innumerable books have been published in the natural sciences and mathematics. The modern high school student probably now possesses more scientific knowledge than Newton did, yet science to many people seems to be an impenetrable mountain of facts.One way scientists have tried to cope with this mountain is by becoming more and more specialized. Another strategy for coping with the mountain of information is to largely ignore it. That shouldn’t come as a surprise. Sure, you have to know a lot to be a scientist, but knowing a lot is not what makes a scientist. What makes a scientist is ignorance. This may sound ridiculous, but for scientists the facts are just a starting place. In science, every new discovery raises 10 new questions.By this calculus, ignorance will always grow faster than knowledge. Scientists and laypeoplealike would agree that for all we have come to know, there is far more we don’t know. More important, everyday there is far more we know we don’t know. One crucial outcome of scientific knowledge is to generate new and better ways of being ignorant: not the kind of ignorance that is associated with a lack of curiosity or education but rather a cultivated, high-quality ignorance. This gets to the essence of what scientists do: they make distinctions between qualities of ignorance. They do it in grant proposals and over beers at meetings. As James Clerk Maxwell, probably the greatest physicist between Newton and Einstein, said, “Thoroughly conscious ignorance ... is a prelude to every real advance in knowledge.”This perspective on science—that it is about the questions more than the answers—should come as something of a relief. It makes science less threatening and far more friendly and, in fact, fun. Science becomes a series of elegant puzzles and puzzles within puzzles—and who doesn’t like puzzles? Questions are also more accessible and often more interesting than answers; answers tend to be the end of the process, whereas questions have you in the thick of things.Lately this side of science has taken a backseat in the public mind to what I call the accumulation view of science—that it is a pile of facts way too big for us to ever hope to conquer. But if scientists would talk about the questions, and if the media reported not only on new discoveries but the questions they answered and the new puzzles they created, and if educators stopped trafficking in facts that are already available on Wikipedia—then we might find a public once again engaged in this great adventure that has been going on for the past 15 generations.46. Which of the following would most scholars agree to about Newton and science?A. Newton was the only person who knew all the science in the 1660s.B. Newton’s laws of force and gravity dominated science for 350 years.C. Since Newton’s time, science has developed into a mountain of facts.D. A high school student probably knows more science than Newton did.47. Which of the following is best supported in this passage?A. A scientist is a master of knowledge.B. Knowledge generates better ignorance.C. Ignorance is a sigh of lack of education.D. Good scientists are thoroughly ignorant.48. Why is it a relief that science is about the questions more than the answers?A. Because people like solving puzzles.B. Because questions make science accessible.C. Because there are more questions than answers.D. Because questions point the way to deep answers.49. The expression “take a backseat” (line 1, paragraph 5) probably means .A. take a back placeB. have a different roleC. be of greater priorityD. become less important50. What is the author’s greatest concern in the passage?A. The involvement of the public in scienceB. Scientists’ enjoyment of ignoranceC. The accumulation of scientific knowledgeD. Newton’s standing in the history of sciencePassage ThreeInformation technology that helps doctors and patients make decisions has been around for a long time. Crude online tools like WebMD get millions of visitors a day. But Watson is a different beast. According to IBM, it can digest information and make recommendations much more quickly, and more intelligently, than perhaps any machine before it—processing up to 60 million pages of text per second, even when that text is in the form of plain old prose, or what scientists call “natural language.”That’s no small thing, because something like 80 percent of all information is “unstructured.” In medicine, it consists of physician notes dictated into medical records, long-winded sentences published in academic journals, and raw numbers stored online by public-health departments. At least in theory, Watson can make sense of it all. It can sit in on patient examinations, silently listening. And over time, it can learn and get better at figuring out medical problems and ways of treating them the more it interacts with real cases. Watson even has the ability to convey doubt. When it makes diagnoses and recommends treatments, it usually issues a series of possibilities, each with its own level of confidence attached.Medicine has never before had a tool quite like this. And at an unofficial coming-out party in Las Vegas last year, during the annual meeting of the Healthcare Information and Management Systems Society, more than 1,000 professionals packed a large hotel conference hall, and an overflow room nearby, to hear a presentation by Marty Kohn, an emergency-room physician and a clinical leader of the IBM team training Watson for health care. Standing before a video screen that dwarfed his large frame, Kohn described in his husky voice how Watson could be a game changer—not just in highly specialized fields like oncology but also in primary care, given that all doctors can make mistakes that lead to costly, sometimes dangerous, treatment errors.Drawing on his own clinical experience and on academic studies, Kohn explained that about one-third of these errors appear to be products of misdiagnosis, one cause of which is “anchoring bias”: human beings’ tendency to rely too heavily on a single piece of information. This happens all the time in doctors’ offices, clinics, and emergency rooms. A physician hears about two or three symptoms, seizes on a diagnosis consistent with those, and subconsciously discounts evidence that points to something else. Or a physician hits upon the right diagnosis, but fails to realize that it’s incomplete, and ends up treating just one condition when the patient is, in fact, suffering from several. Tools like Watson are less prone to those failings. As such, Kohn believes, they may eventually become as ubiquitous in doctors’ offices as the stethoscope.“Watson fills in for some human limitations,” Kohn told me in an interview. “Studies show that humans are good at taking a relatively limited list of possibilities and using that list, but are far less adept at using huge volumes of information. That’s where Watson shines: taking a huge list of information and winnowing it down.”51. What is Watson?A. It is a person who aids doctors in processing medical record.B. It is an online tool that connects doctors over different places.C. It is an intelligent computer that helps doctors make decisions.D. It is beast that greets millions of visitors to a medical institution.52. Which of the following is beyond Watson’s ability?A. Talk with the patient.probability.B.CalculateC. Recommend treatment.D. Process sophisticated data.53. Marty Kohn .A. gave a presentation at an academic conferenceB. works for the IBM Training DivisionC. is a short person with a husky voiceD. expressed optimism for Watson54. “Anchoring bias” .A. is a device ubiquitous in doctor’s officesB. is less likely to be committed by WatsonC. happens in one third of medical treatmentsD. is a wrong diagnosis with incomplete information55. Which of the following may be the best title of the passage?A. Watson as a shining starB. The risks of misdiagnosisC. The Robot Will See You NowD. IBM’s IT solution to medicinePassage FourThe contribution genes make intelligence increases as children grow older. This goes against the notion most people hold that as we age, environmental influences gradually overpower the genetic legacy we are born with and may have implications for education. “People assume the genetic influence goes down with age because the environmental differences between people pile up in life” says Robert Plomin. “What we found was quite amazing, and goes in the other direction.”Previous studies have shown variations in intelligence are at least partly due to genetic. To find out whether this genetic contribution varies with age, Plomin’s team pooled date from six separate studies carried out in the US, the UK, Australia and the Netherlands, involving a total of 11,000 pairs of twins. In these studies, the researchers tested twins on reasoning, logic and arithmetic to measure a quantity called genetic cognitive ability, or “G”. Each study also included both identical twins, with same genes, and fraternal twins, sharing about half their genes, making it possible to distinguish the contributions of genes and environment to their G scores.Plomin’s team calculated that in childhood, genes account for about 41 percent of the variation in intelligence. In adolescence, this rose to 55 percent; by young adulthood, it was 66 percent. No one knows why the influence from genes should increase with age, but Plomin suggests that as children get older, they become better at exploiting and manipulating their environment to suit their genetic needs, and says “Kids with high G will use their environment to foster their cognitive ability and choose friends who are like-minded.” Children with medium to low G may choose less challenging pastimes and activities, further emphasizing their genetic legacy.Is there any way to interfere with the pattern? Perhaps. “The evidence of strong heritability doesn’t mean at all that there’s nothing you can do about it,” says Susanne Jaeggi, “Form our own work, the ones that started off with lower IQ scores had higher gains after training.”Plomin suggests that genetic differences may be more emphasized if all children share an identical curriculum instead of it being tailored to children’s natural abilities. “My inclinationwould be to give everyone a good education, but put more effort into the lower end,” he says. Intelligence researcher Paul Thompson agrees: “It shows that education needs to steer kids towards things drawing out their natural talents.”56. What is the common notion that people hold about genes?A. Humans can do little to change the genetic differences between people.B. Genetic influence becomes stronger when people receive education.C. Genes contribute more to one’s intelligence than environmental factors.D. Environmental factors lesson the influence of genes on one’s intelligence.57. The study by Plomin’s team aims to find out .A. whether variations in intelligence are caused by genetic differencesB. how to overpower genetic factors with new educational approachesC. whether genetic contribution to one’s intelligence varies with ageD. the relationship between environment and genes58. From the experiment with twins, Plomin’s team draws a conclusion that .A. genetic contribution increases when one grows olderB. genetic influence decreases when age increasesC. environment has more impact on fraternal twins than identical twinsD. it remains a mystery how genes and environment co-influence people59. The word “patter” in paragraph four is closest in meaning to .cognitiveabilityA.B. strong heritabilityC. genetic legacyD. challenging pastimes60. Which of the following might Plomin’s team least agree to?A. An identical curriculum to school childrenB. A differentiated course design to children with varied IQC. More effort directed at children with medium or low GD. Education tailored to children’s natural abilitiesPart Five: Proofreading (15%)Directions: In the following passage, there are altogether 15 mistakes, ONE in each numbered and underlined part. You may have to change a word, add a word, or just delete a word. If you change a word, cross it out and write the correct word beside it. If you add a word, write the missing word between the words (in brackets) immediately before and after it. If you delete a word, just cross it out. Put your answers on ANSWER SHEET (2).Examples:eg. (61) The meeting begun 2 hours ago.Correction put on the ANSWER SHEET (2): (61) begun beganeg. (62) Scarcely the settled themselves in their seats in the theatre when curtain went up. Correction put on the ANSWER SHEET (2): (62) (Scarcely) had (they)eg. (63) Never will I not do it again.Correction put on the ANSWER SHEET (2): (63) not(61)The economic growth that many nations in Asia and increasingly Africa have experienced over the past couple of decades has transformed hundreds of millions of lives — almost entire for。
海外文献原文-推荐参考文献列表
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Earnings quality revisited.Social Science Electronic Publishing,39(4), 69-79.海外文献推荐-第十六期参考文献：[1]Greenberg, D., Abhilash, B., & Ang, A. (2016). Factors to assets: mapping factor exposures to asset allocations. Journal of Portfolio Management, 42(5), 18-27.[2]Goyal, A., Ilmanen, A., & Kabiller, D. (2015). Bad habits and good practices. Journal of Portfolio Management, 41(4), 97-107.海外文献推荐-第十七期参考文献：[1]Vermorken, M. A., Medda, F. R., & Schröder, T. (2012). The diversification delta: a higher-moment measure for portfolio diversification. Journal of Portfolio Management, 39(1), 67-74.[2]Asl, F. M., & Etula, E. (2012). Advancing strategic asset allocation in a multi-factor world.Journal of Portfolio Management,39(1), 59-66.海外文献推荐-第十八期参考文献：[1]Chakrabarty, B., Moulton, P. C., & Trzcinka, C. (2016). The performance of short-term institutional trades. Social Science Electronic Publishing, 1-26.[2]Stubbs, R. A., & Jeet, V. (2015). Adjusted Factor-Based Performance Attribution. 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Craftsmanship Alpha: An Application to Style Investing. Journal of Portfolio Management.海外文献推荐-第三十五期参考文献：[1] Huang J. The customer knows best: The investment value of consumer opinions [J]. Journal of Financial Economics, 2018.[2]Alberg J, Lipton Z C. Improving Factor-Based Quantitative Investing by Forecasting Company Fundamentals, Time Series Workshop at the 31st Conference on Neural Information Processing Systems (NIPS 2017). 2017.海外文献推荐-第三十六期参考文献：[1] Davis, J. H., Aliagadiaz, R. A., Ahluwalia, H., & Tolani, R. (2017). Improving U.S. stock return forecasts: a 'fair-value' cape approach.Social Science Electronic Publishing.海外文献推荐-第三十七期参考文献：[1] Fama, E. F., & French, K. R.(2018). Choosing factors. Journal of Financial Economics, 128: 234–252.[2] Bruder, Benjamin, Culerier, Leo, & Roncalli, Thierry. (2013). How to design target-date funds?. Ssrn Electronic Journal.海外文献推荐-第三十八期参考文献：[1] David Aboody, Omri Even-Tov, Reuven Lehavy, Brett Trueman. (2018). Overnight Returns and Firm-Specific Investor Sentiment. Journal of Financial and Quantitative Analysis.[2] Arnott R, Beck N, Kalesnik V, et al. How Can 'Smart Beta' Go Horribly Wrong?[J]. Social Science Electronic Publishing, 2017.海外文献推荐-第三十九期参考文献：[1] CS Asness, A Frazzini, LH PedersenDM, 2013，Quality Minus Junk，Social Science Electronic Publishing[2] Stein, M, & Rachev, S. T. (2011). Style-neutral funds of funds: diversification or deadweight? Journal of Asset Management, 11(6), 417-434.海外文献推荐-第四十期参考文献：[1] Li Y, Sun Q, Tian S. The impact of IPO approval on the price of existing stocks: Evidence from China[J]. Journal of Corporate Finance, 2018.[2] Jennifer Bender，Xiaole Sun，Ric Thomas，V olodymyr Zdorovtsov, The Journal of Portfolio Management , 2018 , 44 (4) :79-92海外文献推荐-第四十一期参考文献：[1] Yi Fang & Haiping Wang (2015) Fund manager characteristics and performance, Investment Analysts Journal, 44:1, 102-116.[2] Roni Israelov, Harsha Tummala. An Alternative Option to Portfolio Rebalancing. The Journal of Derivatives Spring 2018, 25 (3) 7-32海外文献推荐-第四十二期参考文献：[1] Robert Capone, Adam Akant, (2016), Trend Following Strategies in Target-Date Funds, AQR Capital Management.[2] Loh, R. K., & Stulz, R. M. (2018). Is sell‐side research more valuable in bad times?. Journal of Finance, 73(3): 959-1013.海外文献推荐-第四十三期参考文献：[1] Asness, C. S., Frazzini, A., Israel, R., & Moskowitz, T. J. (2015). Fact, fiction, and value investing. Final version published in Journal of Portfolio Management, V ol. 42, No.1[2] Gu, S., Kelly, B. T., & Xiu, D. (2018). Empirical asset pricing via machine learning. Social Science Electronic Publishing.海外文献推荐-第四十四期参考文献：[1] David P. Morton, Elmira Popova, Ivilina Popova, Journal of Banking & Finance 30 (2006) 503–518海外文献推荐-第四十五期参考文献：[1] Lleo, S., & Ziemba, W. T. (2017). A tale of two indexes: predicting equity market downturns in china. Social Science Electronic Publishing海外文献推荐-第四十六期参考文献：[1] Alquist, R., Israel, R., & Moskowitz, T. J. (2018). Fact, fiction, and the size effect. Social Science Electronic Publishing.[2] Kacperczyk M, NIEUWERBURGH S V A N, Veldkamp L. Time-varying fund manager skill[J]. The Journal of Finance, 2014, 69(4): 1455-1484.海外文献推荐-第四十七期参考文献：[1] Tom Idzorek, 2008, Lifetime Asset Allocations: Methodologies for Target Maturity Funds, Ibbotson Associates Research Paper，29-47[2] Da, Z., Huang, D., & Yun, H. (2017). Industrial electricity usage and stock returns. Journal of Financial & Quantitative Analysis, 52(1), 37-69.海外文献推荐-第四十八期参考文献：[1] Clifford Asness and Andrea Frazzini, 2013, The Devil in HML’s Details, The Journal of Portfolio Management, volume 39 number 4.[2] Carvalho, R. L. D., Xiao, L., & Moulin, P. (2011). Demystifying equity risk-based strategies: a simple alpha plus beta description.Journal of Portfolio Management,38(3), 56-70.海外文献推荐-第四十九期参考文献：[1]Jordan Brooks, Diogo Palhares, Scott Richardson, Style investing in fixed income, Journal of Portfolio Management.[2] R Ball，J Gerakos，JT Linnainmaa，V Nikolaev，2015，Deflating profitability，Journal of Financial Economics, 117 (2) :225-248海外文献推荐-第五十期参考文献：[1] Padmakar Kulkarni, Abhishek Gupta, Stuart Doole, 2018, How can Factors be Combined, MSCI.[2] Hsieh, C. C., Hui, K. W., & Zhang, Y. (2016). Analyst report readability and stock returns. Journal of Business Finance & Accounting, 43(1-2), págs. 98-130.海外文献推荐-第五十一期参考文献：[1] Cici G, Rosenfeld C. A study of analyst-run mutual funds: The abilities and roles of buy-side analysts [J]. Journal of Empirical Finance, 2016, 36:8-29.[2] U-Wen Kok, CFA, Jason Ribando, CFA, and Richard Sloan Facts about Formulaic Value Investing Financial Analysts Journal. V olume 73, Issue 2海外文献推荐-第五十二期参考文献：[1] Morningstar Manager Research.（2018）Target-Date Fund Landscape. 7 May 2018[2] Yong Chen, Gregory W. Eaton, Bradley S. Paye, Micro(structure) before Macro? The Predictive Power of Aggregate llliquidity for Stock Returns and Economic Activity, Journal of Financial Economics (2018), doi: 10.1016/j.jfineco.2018.05.011海外文献推荐-第五十三期参考文献：[1]Arnott R D, Chaves D B, Chow T. King of the Mountain:, Shiller P/E and Macroeconomic Conditions[J]. Social Science Electronic Publishing, 2015, 44(1):55-68.[2]Risk Parity Portfolio vs. Other Asset Allocation Heuristic Portfolios [J]. The Journal of Investing. 2010 December海外文献推荐-第五十四期参考文献：[1]Cliff's Perspective, Our Model Goes to Six and Saves Value From Redundancy Along the Way，AQR Capital Management, December 17, 2014[2]D Avramov，S Cheng，A Schreiber，K Shemer，2017，Scaling up Market Anomalies，Social Science Electronic Publishing，26 (3) :89-105海外文献推荐-第五十五期参考文献：[1]Aurélien Philippot,Analysts’ reinitiations of coverage and market underreaction，Journal of Banking and Finance , 94 (2018) 208–220海外文献推荐-第五十六期参考文献：[1]Michael W. Brandt, Earnings Announcements are Full of Surprises，Social Science Electronic Publishing, January 22, 2008[2]Sujin Pyo, Jaewook Lee，Exploiting the low-risk anomaly using machine learning to enhance the Black–Litterman framework: Evidence from South Korea，Pacific-Basin Finance Journal，51 (2018) 1–12[3]Robert F Engle and Andrew J Patton，What good is a volatility model?，Robert F Engle and Andrew J Patton海外文献推荐-第五十七期参考文献：[1]Nic Schaub, The Role of Data Providers as Information Intermediaries，Social Science Electronic Publishing, 2015 :1-34海外文献推荐-第五十八期参考文献：[1]Binu George and Hardik Shah, ESG: Improving Your Risk-Adjusted Returns in Emerging Markets，GMO White Paper, Mar 2018海外文献推荐-第五十九期参考文献：[1]Campbell R. Harvey and Yan Liu. Backtesting. Journal of portfolio management, 2015海外文献推荐-第六十期参考文献：[1]Mclean R D, Pontiff J. Does Academic Research Destroy Stock Return Predictability?[J]. Journal of Finance, 2016, 71(1)海外文献推荐-第六十一期参考文献：[1]Israelov R, Tummala H. Which Index Options Should You Sell?[J]. Social Science Electronic Publishing, 2017海外文献推荐-第六十二期参考文献：[1]Eric H. Sorensen, Keith L. Miller, and Chee K. Ooi，2000，The Decision Tree Approach to Stock Selection，The Journal of Portfolio Management，42-52海外文献推荐-第六十三期参考文献：[1]Donangelo A, Gourio F, Kehrig M, et al. The cross-section of labor leverage and equity returns[J]. Journal of Financial Economics, 2018海外文献推荐-第六十四期参考文献：[1]Qang Bu. Do Persistent Fund Alphas Indicate Manager Skill? [J]. Journal of Wealth Management,2017,20(2)82-93海外文献推荐-第六十五期参考文献：[1]Miguel A. Lejeune A VaR Black–Litterman model for the construction of absolute return fund-offunds [J] Quantitative Finance · January 2009海外文献推荐-第六十六期参考文献：[1]Fan J H, Zhang T. Demystifying Commodity Futures in China [J]. Social Science Electronic Publishing, 2018海外文献推荐-第六十七期参考文献：[1]Jon Hale, Sustainable Funds U.S. Landscape Report. Morningstar Research, 2018.海外文献推荐-第六十八期参考文献：[1]Sun Z, Wang A, Zheng L. Only Winners in Tough Times Repeat: Hedge Fund Performance Persistence over Different Market Conditions[J]. Journal of Financial and Quantitative Analysis, 2018.海外文献推荐-第六十九期参考文献：[1] A´LVARO CARTEA，SEBASTIAN JAIMUNGAL. RISK METRICS AND FINE TUNING OF HIGH-FREQUENCY TRADING STRATEGIES [J]. Mathematical Finance, V ol. 00, No. 0 (xxx 2013), 1-36.海外文献推荐-第七十期参考文献：[1] Dopfel, Frederick E. , and L. Ashley . "Optimal Blending of Smart Beta and Multifactor Portfolios." The Journal of Portfolio Management 44.4(2018):93-105.海外文献推荐-第七十一期参考文献：[1] Avraham Kamara, Robert Korajczyk, Xiaoxia Lou and Ronnie Sadka，2018，Short-Horizon Beta or Long-Horizon Alpha?, The Journal of Portfolio Management，45(1)，96-105海外文献推荐-第七十二期参考文献：[1] Masulis, Ronald W., and Emma Jincheng Zhang. "How valuable are independent directors? Evidence from external distractions." Journal of Financial Economics (2018).海外文献推荐-第七十三期参考文献：[1] Hunter D, Kandel E, Kandel S, et al. Mutual fund performance evaluation with active peer benchmarks[J]. Journal of Financial economics, 2014, 112(1): 1-29.海外文献推荐-第七十四期参考文献：[1]Michael Stein and Svetlozar T. Rachev. Style Neutral Funds of Funds: Diversification or Deadweight? [J]. Journal of Asset Management, February 2011, V olume 11, Issue 6, pp 417–434海外文献推荐-第七十五期参考文献：[1] Elisabeth Kashner, 2019.01.31, Bogle led this investing Fee War, ;[2] Cinthia Murphy,2017,03.31, how to launch a successful ETF, ;[3] Drew V oros, 2019.01.23, how a small ETF Issuer Competes, ；[4] 2019.01.04, Invesco focusing on scale,海外文献推荐-第七十六期参考文献：[1] Shpak I , Human B , Nardon A . Idiosyncratic momentum in commodity futures[J]. Social Science Electronic Publishing, 2017.海外文献推荐-第七十六期参考文献：[1] Ehsani S , Linnainmaa J T . Factor Momentum and the Momentum Factor[J]. Social Science Electronic Publishing, 2017.海外文献推荐-第七十七期参考文献：[1] Iuliia Shpak*, Ben Human and Andrea Nardon. 2017.09.11, Idiosyncratic momentum in commodity futures. ResearchGate海外文献推荐-第七十八期参考文献：[1] Joel Hasbrouck. High-Frequency Quoting: Short-Term V olatility in Bids and Offers. JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS海外文献推荐-第七十九期参考文献：[1] Tarun Gupta and Bryan Kelly. Factor Momentum Everywhere. Institutional Investor Journals海外文献推荐-第八十期参考文献：[1] MICHAEL A. BABYAK , P H D. What You See May Not Be What You Get: A Brief, Nontechnical Introduction to Overfitting in Regression-Type Models. S T A T I S T I C A L C O R N E R海外文献推荐-第八十一期参考文献：[1] Eric Jondeau , Qunzi Zhang , Xiaoneng Zhu. Average Skewness Matters.海外文献推荐-第八十二期参考文献：[1] JOHN A. HASLEM. Morningstar Mutual Fund Measures and Selection Model. THE JOURNAL OF WEALTH MANAGEMENT海外文献推荐-第八十三期参考文献：[1] EUGENE F. FAMA and KENNETH R. FRENCH. Luck versus Skill in the Cross-Section of Mutual Fund Returns. THE JOURNAL OF FINANCE海外文献推荐-第八十四期参考文献：[1] How Transparent Are ETFs?[2] Lara Crigger. Nontransparent Active: Next ETF Revolution?.海外文献推荐-第八十五期参考文献：[1] Olivier Rousse and Benoît Sévi. Informed Trading in Oil-Futures Market. Fondazione Eni Enrico Mattei (FEEM)海外文献推荐-第八十六期参考文献：[1] Ari Levine and Lasse Heje Pedersen. Which Trend is Your Friend?。
中国_59019010_制成的油画布(2003-2013)出口量及出口额
服务项目： 采购商数据库 竞争对手数据库 产品贸易趋势分析 竞争区域分析 需求区域分析 买家采购趋势分析 买家供应链分析 买家采购渠道分析 竞争对手贸易趋势分析 竞争对手采购链分析 链分析 、竞争对手贸易渠道分析等
出口额_月度_基础值 单位 2003年01月 2003年02月 2003年03月 2003年04月 2003年05月 2003年06月 2003年07月 2003年08月 2003年09月 2003年10月 2003年11月 2003年12月 2004年01月 2004年02月 2004年03月 2004年04月 2004年05月 2004年06月 2004年07月 2004年08月 2004年09月 2004年10月 2004年11月 2004年12月 429725.00 美元 400592.00 美元 609573.00 美元 917472.00 美元 958527.00 美元 735524.00 美元 1430412.00 美元 984966.00 美元 1210181.00 美元 1309445.00 美元 1259401.00 美元 1567460.00 美元 1240492.00 美元 946444.00 美元 1346977.00 美元 1698566.00 美元 1784096.00 美元 2365784.00 美元 2146989.00 美元 1763088.00 美元 2235573.00 美元 2139218.00 美元 2322865.00 美元 2644013.00 美元
725902.00 公斤 492814.00 公斤 777906.00 公斤 1020437.00 公斤 1057866.00 公斤 748790.00 公斤 795629.00 公斤 765752.00 公斤 875765.00 公斤 906229.00 公斤 782709.00 公斤 702773.00 公斤 613016.00 公斤 455651.00 公斤 554494.00 公斤 651884.00 公斤 515567.00 公斤 732261.00 公斤 807163.00 公斤 894482.00 公斤 530893.00 公斤 338345.00 公斤 325574.00 公斤 413811.00 公斤 365181.00 千克 385861.00 千克
2013年11月中英合作商务管理综合应用试题
2013年11月中英合作商务管理专业与金融管理段证书课程考试商务管理综合应用试题仔细阅读下列案例，回答第一、二题，共100分。
考试时间为180分钟。
上品三明治公司背景介绍1989年，上品三明治公司（下文简称“上品公司”）在伦敦开设了第一家门店。
上品公司的三明治品种丰富，为满足顾客的个性化需求提供了不同的面包、馅料组合。
这种创意收到消费者的极大青睐，公司得以迅速扩张。
下表显示了上品公司成立25年来迅速增长的门店数量。
上品公司在英国的门店数量上品公司位列英国金融时报指数（FTSE）前250强，是一家工人的成功企业。
对于上品公司这样的企业而言，近几年确实是发展的黄金时期。
较低的利率意味着筹资成本低，而经济衰退又迫使人民生活节俭。
在城市工作的人们开始喜欢便宜、快捷的午餐，上品公司成为了这种潮流的受益者。
公司门店一直面向当地招聘备餐和服务人员，但主管和经理往往选自更广的区域。
如果本地员工具备了晋升资格，他们可以在其他门店获得更高的职位。
自上品公司成立之日起，公司的使命陈述就未曾改变过：上品三明治公司使命陈述上品三明治公司的使命是满足顾客需要，提供受欢迎的、加工过程透明化的外卖食品。
上品三明治公司为公司为员工提供均等的机会，并将努力确保员工和顾客不会因肤色、宗教、性别、性取向、残疾或年龄等背景差异而受到任何歧视。
上品公司的食品一向制作精良、新鲜可口。
为投顾客所好，公司还向顾客征求关于新口味或馅料的建议。
上品公司自成立以来业务发展十分成功，原因之一在于它的创新能力。
公司在雇佣和晋升制度上享有良好的声誉。
英国许多地区的官员都认为上品公司能遵守英国雇佣法，能采取积极的措施避免由种族、宗教、性别、性取向或残疾偏见引起的法律纠纷。
并且，公司所有级别的员工都享有同等的晋升机会。
此外，上品公司力争在环境问题上做出表率。
公司在减少污染和使用可持续产品上付出的努力得到了公众的认可，被认为是一家承担了社会责任的公司。
同时，公司因捐助当地的公益活动和慈善机构赢得了人们的尊重。
2013葛兰素史克行贿案评介
葛兰素史克行贿案评介一、葛兰素史克公司简介葛兰素史克（简称GSK）是一家总部设在伦敦的大型跨国医药公司，主要研发生产哮喘、抗病毒、抗感染、精神卫生、糖尿病和消化系统药物，其药物遍布全球。
2012年，全球制药公司排名中，葛兰素史克以全球331亿美元处方药销售排名世界第六。
葛兰素史克拥有制药行业中最大的研发体系之一，年产药品40亿盒，产品遍及全球市场。
二、案情简析(一)案发使GSK中国进入警方视线的导火索，并非传言中的药企内部举报者“深喉”，而是一家名不见经传的旅行社——2006年成立的上海临江国际旅行社(下称‘临江旅行社’)。
临江旅行社几乎没做过任何旅游业务，而是只和一些药企打交道，临江旅行社年营业额却从成立之初的几百万元飙升到案发前的数亿元。
这家旅行社有何诀窍，为什么会议业务这么多？公安部部署当地公安机关经过多次明察暗访，查明了该旅行社所做会议业务，大多数是一些外资医药公司委托的，尤其与一家医药公司业务往来频繁，一年中要举办大大小小的培训会无数。
这家医药公司就是葛兰素史克。
顺藤摸瓜，警方很快掌握了该医药公司部分高管涉嫌犯罪的确凿证据：为达到打开药品销售渠道、提高药品售价等目的，他们与临江旅行社等公司人员相互勾结，以举办学术会议为名，召集专家、医生等人外出旅游，临江国际旅行社有限公司负责行程安排，并虚开票据，与实际花费的差额，旅行社会从中抽取部分回扣，其公司高管除了部分占为己有外，还以直接行贿或赞助项目等形式，向个别政府部门官员、少数医药行业协会和基金会、医院、医生等大肆行贿。
（二）案件主要时间节点1. 2013年上半年，包括临江在内的一些旅行社异常经营活动引发公安部关注，并部署涉案地公安机关开展调查，发现GSK中国及其关联企业存在重大经济犯罪嫌疑。
2.在掌握确凿证据后，公安部指示长沙、上海、郑州公安机关立案侦查，于6月28日、7月10日两次开展集中抓捕，对GSK中国的部分高管和多家旅行社的部分从业人员采取刑事强制措施,其中包括GSK中国副总裁兼企业运营总经理梁宏、GSK中国副总裁兼人力资源部总监张国维、法务部总监赵虹燕和商业发展事业企业运营总经理黄红，这四人被称为GSK 中国的“四驾马车”。
会计舞弊财务舞弊外文文献翻译
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