单选题Understanding Partnership The Uniform Partnership Act defines a partnership as "an association of two or more persons to carry on as co-owners of a business for a profit." The partnership came into being us an evolutionary outgrowth of the proprietorship by correcting stone of tile disadvantages of that ownership form. The formation of a partnership is relatively simple, but because it involves two or more people, it must be based upon an understanding between the partners. In other words, a contract is required. Although the contract can be oral. it is wiser to have so important a document drawn up by an attorney. A contract of this sort is called the Articles of Co-partnership. Partnership has ninny advantages. Firstly, it is relatively simple to organize and dissolve. Although not as simple to organize as a sole proprietorship because Articles of Co-partnership are required, partnerships are simpler and less expensive to form than corporations. Second[y, it is subject to less government control. As is the case with sole proprietorships, partnerships are not controlled by the same federal and state laws as are corporations. Thirdly, it can keep larger tax savings. Unlike corporations, partnerships are not legal entities. Partnerships, therefore, do not have special taxes levied on them. Finally, it may provide a high personal incentive. Because the partnership business is carried on by working owners, this form of business ownership retains the high incentive of the sole proprietorship. The partners are working for themselves, and consequently are rewarded for extra effort. Although many of the advantages of a sole proprietorship are carried over into partnership, many of its disadvantages are as well. Like the sole proprietorship, partnerships have the disadvantages of unlimited liability. This means that in the case of bankruptcy of the business, both partners' personal assets must be used to settle partnership debts. When one partner's investment plus his personal assets are insufficient to meet his share of the creditor's claims, these debts must be settled by the remaining partner or partners. Furthermore, it is difficult to raise money for partnership and the disagreements among partners may easily result in the failure of the partnership. The form of partnership previously discussed is that of a general partnership. There are other forms of partnership available to businessmen which have specific advantages or overcome specific disadvantages of the general partnership. A limited partnership is one in which the liability of one or more of the partners is limited to the amount invested by him. A limited partnership must have at least one general partner whose liabilities are unlimited. Limited partnerships take advantage of the tax savings available to partnerships while maintaining some of the capital-raising resources available to corporations. However. they are legally complicated and expensive to set up; further, any activity by a limited partner may result in the loss of his limited status (and his limited liability); and they are not permitted to do business in all states. A joint venture is a partnership that has been set up for one specific undertaking. Upon completion of the undertaking, the joint venture is dissolved. Unlike a general partnership, the joint venture is not a continuing business. However, this need not be the case. The prime characteristic is its limitation to one specific venture.

单选题What does the writer say the members of the KITE organization provide?

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单选题·You will hear a man giving advice on how to give a good presentation. ·For each question 23—30, mark one letter (A, B or C) for the correct answer. ·After you have listened once, replay the recording

单选题 Focus on Your Customer If you think of the most successful companies around the world -- GM, Wal-Mart, IBM, etc. -- they all have one thing in common: loyal customers. It can cost ten to twenty times as much to acquire a customer as to retain one, so it's easy to understand why customer relationship management is such a hot concept. But, while everyone understands CRM is a good thing, putting a CRM strategy together isn't easy. The place to start? A customer-driven business model. A customer-driven business model is the most prudent method of ensuring customer loyalty because it fosters a better relationship with new and existing customers. Others such as market, price, cost or e-commerce-driven business models may generate profits, but fall short of sustaining a loyal customer base. At the heart of customer-driven business model is a clear understanding of the customer -- not just customer trends (although this is useful information, too), but the buying habits and history of every one of your customers. This 360-degree view provides analytics from multiple channels (direct, web, fax, E-mail, call center, sales/marketing) and consolidates into a common repository. Monitoring buying habits and tracking market dynamics lets you more effectively market new and existing products and services. If you think this is a daunting task, you aren't alone. Because most enterprises don't have a consolidated view of their customers, obtaining customer profit and cost information is often a Herculean effort. Implementing a CRM solution is usually a huge project with a high probability of failure. Some analysts suggest most businesses underestimate the cost of a CRM Implementation by 40～75 percent. In fact, a successful CRM will interface with ERP systems to provide integration with all customer interactions such as order processing, billing. Also, CRM strategies must include commitment and sponsorship from senior management, as it should be deemed a strategic investment that is implemented incrementally and evolutionary. Understanding critical success factors, such as those listed in the "Key to CRM Success" sidebar, mitigates the risks. First, start with a cultural change that focuses on a customer-centric business strategy. Make sure your organization is well aware of the high cost of customer attrition and is focused on improving retention, increasing loyalty. Understanding and broadcasting the cost of acquiring new customers versus fostering existing relationships. Second, focus on an enterprise view of the customer that encompasses all customer data, such as communication history, purchasing behaviors, channel preferences, demographics, etc. Understand your customers' preferred channels and determine if there's some way to optimize them. Adopt a flexible architecture that will expand with your business -- this is true with any IT project. Never deploy a strategic, costly solution using the big-bang approach. Always take an incremental, evolutionary, or iterative approach. The impact to your organization can be significant, thus, proceed slowly and ensure the returns on investment measures are in place.

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单选题The warehouse entrance is the main car park. A. opposite to B. opposite of C. opposite from D. opposite

单选题·Read the news below.·Choose the best word or phrase to fill each gap from A, B, C, or D on the opposite page.·For each question 19--33, mark one letter (A, B, C, or D) on your Answer Sheet. {{B}}A News Report{{/B}}Three men who ran a cross-channel smuggling group, selling cheap French beer, wine and champagne in Britain, were {{U}}(19) {{/U}} yesterday. The men were leaders of an 11-man group which made at least 42 {{U}}(20) {{/U}} on the Dover-Calais ferry in three months.Trucks of {{U}}(21) {{/U}} drink were brought into the country and sold illegally at Sunday market, and corner shops in South Wales. Two secret teams of {{U}}(22) {{/U}} officers {{U}}(23) {{/U}} vehicles between Kent and Cardiff in an operation called "chancer". Eleven men admitted their {{U}}(24) {{/U}} in a conspiracy to avoid {{U}}(25) {{/U}} duty on beer and spirits.Mr. Roger Thomas said it was {{U}}(26) {{/U}} that 70, 000 pounds of unpaid duty was {{U}}(27) {{/U}} between January and April last year when the gang was organizing the smuggling group. Cases of beer, wine and champagne were brought to a rented warehouse in Cardiff before being {{U}}(28) {{/U}} to traders. Mr. Richard Nichols, a former market {{U}}(29) {{/U}} Mr. Qichard Spencer, a shop owner, and Mr. Raymond Tout, were put in prison for terms of nine, four and three months respectively. Judge Michael Burr said the group had used a(n) {{U}}(30) {{/U}} of helpers in an organized conspiracy to make easy money. He ordered six other men to carry out community service and conditionally {{U}}(31) {{/U}} two others who had played a lesser role.After the case customs investigators said that the group made as many as four cross-channel trips a day mainly to a hypermarket near Calais. They went into {{U}}(32) {{/U}} only three weeks after the new customs laws came into force on New Year's day last year. The investigators added: We hope these jail sentences will be a big help to tackle this widespread crime which is causing concern to the {{U}}(33) {{/U}} industry.

单选题· Read the article below about common problems affecting mergers, and the questions on the opposite page.· For each question (13-18), mark one letter (A, B, C or D) on your Answer Sheet. {{B}}Achieving a successful merger{{/B}} However attractive the figures may look on paper, in the long run the success or failure of a merger depends on the human factor. When the agreement has been signed and the accountants have departed, the real problems may only just be beginning. If there is a culture clash between the two companies in the way their people work, then all the efforts of the financiers and lawyers to strike a deal may have been in vain. According to Chris Bolton of KS Management Consultants, 70% of mergers fail to live up to their promise of shareholder value, not through any failure in economic terms but because the integration of people is unsuccessful. Corporates, he explains, concentrate their efforts before a merger on legal, technical and financial matters. They employ a range of experts to obtain the most favourable contract possible. But even at these early stages, people issues must be taken into consideration. The strengths and weaknesses of both organisations should be assessed and, if it is a merger of equals, then careful thought should be given to which personnel, from which side, should take on the key roles. This was the issue in 2001 when' the proposed merger between two pharmaceutical companies promised to create one of the largest players in the industry. For both companies the merger was intended to reverse falling market share and shareholder value. However, although the companies' skill bases were compatible, the chief executives of the two companies could not agree which of them was to head up the new organisation. This illustrates the need to compromise if a merger is to take place. But even in mergers that do go ahead, there can be culture dashes. One way to avoid this is to work with focus groups to see how employees view the existing culture of their organisation. In one example, where two global organisations in the food sector were planning to merge, focus groups discovered that the companies displayed very different profiles. One was sales-focused, knew exactly what it wanted to achieve and pushed initiatives through. The other got involved in lengthy discussions, trying out options methodically and making contingency plans. The first responded quickly to changes in the marketplace; the second took longer, but the option it eventually chose was usually the correct one. Neither company's approach would have worked for the other. The answer is not to adopt one company's approach, or even to try to incorporate every aspect of both organlsations, but to create a totally new culture. This means taking the best from both sides and making a new organisation that everyone can accept. Or almost everyone. Inevitably there will be those who cannot adapt to a different culture. Research into the impact of mergers has found that companies .with differing management styles are the ones that need to work hardest at creating a new culture. Another tool that can help to get the right cultural mix is intercultural analysis. This involves carrying out research that looks at the culture of a company and the business culture of the country in which it is based. It identifies how people, money and time are managed in a company, and investigates the business customs of the country and how its politics, economics and history impact on the way business is done.

单选题Public RelationsA company does not function in a vacuum, but rather as part of a society. That society consists of the people who work for it, the people and companies that do business with it, the public at large, and the government that regulates and taxes it. These groups are known as a company's "publics." In order for a company to deal with these publics effectively, a relationship of trust must exist. Employees will not cooperate with or put forth their best efforts for a company that they do not trust or that they fed is taking advantage of them. The public will not buy products or services from a company that, in their view, is not responsible or trustworthy. And the government, as the protector of the society it governs, is especially vigilant in dealing with a company that it regards as not operating in the public interest. Given these circumstances, every business, whether it is a giant corporation or a small factory, a five-star hotel or a roadside tavern, needs to give some thought to the relationship it has with all the various publics it interacts with. The techniques that a company uses to improve these relationships are known as "public relations", also called "PR".The goal of public relations is usually to improve the climate or atmosphere in which a company operates. Here are some results a company might expect from a successful public relations campaign:·Its products and services are better known.·Its relationship with employees has improved.·Its public reputation has improved.A successful public relations campaign can get people to do something that will help a company, stop them from doing something that might hurt it, or at least allow the company to proceed with a course of action without criticism. "An organization with good public relations has a favourable image or reputation, perhaps as a result of pubic relations activities." Says Richard Weiner, a noted and award-winning public relations counselor. In developing and implementing public relations plans, companies often use a simple five-step process: research or fact finding, planning, action, communication, and evaluation.A classic example of public relation at work is McDonald's. it has always been important to McDmald's to be known as a company that values cleanliness. Indeed, founder Ray Kroc emphasized cleanliness along with quality, service, and value as being the four most important things in any McDonald's operation. For that reason, Kroc instructed the first McDonald's franchisees to pick up all litter within a two block radius of their stores, whether it was McDonald's litter or not. The company also did many other things to help protect the environment. In 1990, it announced a program called McRecycle in which McDonald's committed itself to buy ＄ 100 million in recycled materials for use in building and remodeling its restaurants. It is important to understand the role public relations has played in all the company's decisions. McDonald's has always been socially responsible and extremely concealed about its image.These two facts are part and parcel of its public relationships. To McDonald's, public relationships activities go much deeper than simply sending out press releases and having corporate officers serve on various charitable boards. The company understands that real public relations means taking significant actions first, then announcing them to the public. Without the first step, the second would be meaningless. Many companies do not understand this basic principle: If you want to make news, you must first do something newsworthy.

单选题 · Read the article below about an Italian car company. · Choose the best word to fill each gap from A, B, C or D. · For each question (19-33), mark one letter (A, B, C or D) on your Answer Sheet Gianni Agnelli, Chairman of Fiat, Italy's largest private industrial corporation, is known in Italy as the lawyer, because he trained in law at Turin University. Though A he has never practiced, his training may be useful. On April 17th Mr. Agnelli admitted to a group of Italian industrialists in Venice{{U}} (19) {{/U}}Fiat had been{{U}} (20) {{/U}}in some corruptions in Italy. On April 21st, Fiat's lawyers and Cesare Romiti, its managing director, met Milan magistrates to{{U}} (21) {{/U}}the firm's involvement in bribery to win business from state-owned companies. Fiat is not the{{U}} (22) {{/U}}Italian company caught up in Italy's increasing political corruption scandal. According to the latest figure, some 200 businessmen and politicians were sitting in prison{{U}} (23) {{/U}}a result of judicial inquiries into kickbacks paid to politicians by firms. Hundreds more are still{{U}} (24) {{/U}}influence of Fiat,{{U}} (25) {{/U}}sales are equal to 4% of Italy's home product, the scandal at the company has{{U}} (26) {{/U}}the industrial establishment. Though neither Mr. Agnelli{{U}} (27) {{/U}}Mr. Romiti has been{{U}} (28) {{/U}}of wrong doing, several other senior Fiat managers have allegedly been involved in paying kickbacks to win state-owned contracts.{{U}} (29) {{/U}}arrested include Francesco Mattiol, Fiat's finance director, and Antonio Moscon, the{{U}} (30) {{/U}}head of its Toro insurance branch.{{U}} (31) {{/U}}men have been{{U}} (32) {{/U}}about their previous roles on the board of Cogefar-Impresit, Fiat's construction subsidiary. Last May, Enzo Papi admitted paying a 1.5 million-dollar bribe for a contract{{U}} (33) {{/U}}to Milan's underground.

单选题 Problems in the IT industryIn the information technology industry, it is widely acknowledged that how well IT departments of the future can fulfil their business goals will depend not on the regular updating of technology, which is essential for them to do, but on how well they can hold on to the people skilled at manipulating the newest technology. This is becoming more difficult. Best estimates of the current shortfall In IT staff in the UK are between 30,000 and 50,000, and growing.And there is no end to the problem in sight. A severe industry-wide lack of investment in training means the long-term skills base is both ageing and shrinking. Employers are chasing experienced staff in ever-decreasing circles, and, according to a recent government report, 250,000 new IT jobs will be created over the next decade. Most employers are confining themselves to dealing with the immediate problems. There is little evidence, for example, that they are stepping up their intake of raw recruits for in* house training, or retraining existing staff from other functions. This is the course of action recommended by the Computer Software Services Association, but research shows its members are adopting the short-term measure of bringing in more and more consultants on a contract basis. However, this approach is becoming less and less acceptable as the general shortage of skills, coupled with high demand, sends contractor rates soaring. An experienced contract programmer, for example, can now earn at least double the current permanent salary.With IT professionals increasingly attracted to the financial rewards and flexibility of consultancy work, average staff turnover rates are estimated to be around 15%. While many companies in the financial services sector are managing to contain their losses by offering skilled IT stall 'golden handcuffs' - deferred loyalty bonuses that tie them in until a certain date - other organisations, like local governments, are unable to match the competitive salaries and perks on offer in the private sector and contractor market, and are suffering turnover rates of up to 60% a year.But while loyalty bonuses have grabbed the headlines, there are other means of holding on to staff. Some companies are doing additional IT pay reviews in the year and paying market premiums. But such measures can create serious employee relations problems among those excluded, both within and outside IT departments. Many Industry experts advise employers to link bonuses to performance wherever possible. However, employers are realising that bonuses will only succeed if they are accompanied by other incentives such as attractive career prospects, training, and challenging work that meets the individual's long-term ambitions.This means managers need to allocate assignments more strategically and think about advancing their staff as well as their business. Some employers advocate giving key employees projects that would normally be handled by people with slightly more experience or capability. For many employers, however, the urgency of the problem demands a more immediate solution, such as recruiting skilled workers from overseas. But even this is not easy, with strict quotas on the number of work permits issued. In addition, opposition to the recruitment of IT people from other countries is growing, as many professionals believe it will lead to even less investment in training and thus a long-term weakening of the UK skills base.

单选题A Where do you buy your clothes? Well, most of us shop at traditional retailers with increasingly frequent trios to discount stores and Internet. And most of the superrich and trendy buy directly from designers like Gucci, Armani and Chanel. But lately their shopping habits and ours have been converging. Bonita Carol reports that many of the fashion elite are coming out of the closet and going straight to K Mart. Take a peek inside fashion editor Christy Ferrel''s closet, and you''ll find couture side by side with K Mart. B Fashion reporter Jerry Agins calls the trend "cheapskate chic": the regent fashionable wearing Sears shoes, Wal-Mart pants and Target sweaters, proudly pairing them with designer labels. The whole trend of "cheapskate chic" is a lot of affluent people are now shopping differently, and they''re just like everybody, they''re decorating their homes, they''re spending a lot of time in stores like K Mart and Wal-Mart. And you''re in there once or twice a week, so while you''re in there picking up paper towels and toilet paper and toothpaste, you happen to kind of wander about the fashion aisles. C A watershed event occurred when Sharon Stone wore that Gap T-shirt at the Oscars. She looked terrific. Everybody wondered what she had on and later they found out that she had on that $ 22 Gap turtleneck and that really resonated with a lot of consumers. Stores like the Gap, Sears, K Mart and target are taking full advantage, offering fashion mavens that perfect denim jacket or pair of jeans, T-shirt or little black dress or top to make them match with high fashion. D Retail Watcher said mass merchants are benefiting greatly from this "cheapskate chic" trend. In 1998 mass retailers such as K Mart, Wal-Mart and Target accounted for 43% of all apparel sold. And that''s up from 38% five years earlier. And these stores are stealing away customers from more upscale boutiques. In Target''s case, or as the fashionably in crowd call it "Tarzhay", about 80% of its customers are college educated and have a medium household income of $ 47, 000. Maybe that''s why Target''s offering Kashmir sweaters for the first time. 0. Most of exclusive stores are not competitive at present. (D)

单选题Speaking Your Customers" Language Modern international trading practices are highlighting the growing importance of language training. Modern-day business really does transcend national barriers. Thanks to sophisticated IT and communications systems, businesses can now market their products on a truly global scale. The world is indisputably becoming a smaller place, as service and manufacturing companies search the international marketplace for new suppliers and clients. Businesses must, however, be aware that once they expand the area in which they operate, they face increased competition. The standard and quality of their goods become increasingly important in keeping up with competitors. But most of all, it is the service element accompanying the goods which is crucial to a company"s success in a particular market. This new philosophy has led to many companies, some of which have even offered products of a lesser quality, gaining success overseas. Although globalisation may, in some senses, have brought national economies closer together, societies around the world still have radically different expectations, processes and standards. These are not a function of economic change, but are more deep-rooted and difficult to alter. They can be a major problem for businesses expanding abroad, with the greatest obstacle of all being the language barrier. If you have to deal with clients, suppliers and distributors in a range of countries, you will not only need the skills to communicate with them, you will also need to reconcile any national biases you have with the diverse ways of doing business that exist around the globe. The value of effective communication is not to be underestimated. New technology such as videoconferencing and email has played a part in making the communication process easier, and it may also be possible that the introduction of language interpretation software will help with some global communications problems. But, of course, it is the human element of the communication process that is so vital in business, especially in negotiations, presentations and team-building. It is essential for managers to meet regularly with staff, customers and partners, so that issues can be discussed, messages communicated and feedback obtained. The value of well-organised language training is immense, and can bring benefits to all levels and departments within a multinational organisation. Unfortunately, however, many organisations have a very narrow view when it comes to training of any kind. Often, an urgent requirement has to be identified before training is authorised. Then, a training company is employed or a programme is developed in-house, the team is trained, and that is seen as the end of the matter. However, the fact remains that training programmes are effective only if they are relevant to a company"s broader, long-term needs. They should be regarded as an investment rather than a cost. Changes in expectations and attitudes are certain to continue for companies that trade globally. Although such companies are not yet faced with their international partners and clients demanding that business be conducted in their mother tongue, they realise that overseas competition is increasing fast. If these companies want to continue to achieve success on the international trading circuit, they must be prepared to adapt to situations and speak the local language. If not, someone else will.

单选题Readthearticlebelowaboutacompanythatsellshouseholdproducts.ChoosethebestwordtofilleachgapfromA,B,CorDontheoppositepage.Foreachquestion(19-33),markoneletter(A,B,CorD)onyourAnswerSheet.Thereisanexampleatthebeginning(0).DAC'sMarginsHitinBattleoftheBrandsInasurprisetradingstatement,DACHouseholdProductsyesterdaygave(0)___C___oflowermarginsandweakprofitsgrowth.Sharesinthecompanyslumpedby22pto459pafterDACsaidthatitsforecastofdouble-digitearningsgrowthin2009hadbeen【C1】______tolowsingledigits.Thecompany【C2】______thatithadfailedtospendenoughonpromotingitsownbrandsandconcededthatitsmarketshareinIndiawasunderassaultfrom【C3】______discountingbyvariouscompetitors.Itsmajorrival,KCProducts,isofferingbigpricediscountstoattractconsumersfromDACbrands,whichhavetraditionally【C4】______thehouseholdproductssector.DACalsopredictedadownturninconsumer【C5】______andstrongpricecompetitioninEurope,andsignalledthatitwasmaking【C6】______foranexpensivebrandsbattle.DAC'schairman,DavidChan,saidthatsalesvolumeshadbehavedaspredicted,butthatwavesofdiscountingandstorepromotionsfromrivalshadadversely【C7】______priceforecasts.Asa【C8】______thecompanynowneededtoincreaseinvestmentinadvertisingandintroducekeenerpricing.DAChaduntil【C9】______soughttoincreaserevenuegrowthatthesametimeasimprovingprofitmargins.However,Chanconfirmedthatmarginswouldbe【C10】______asDACincreasedspendingonadvertisingandpromotionto【C11】______thoseproductsunderattackfromcompetingbrands.Thiscommitmentmeans【C12】______thelong-termhealthofthebusinessaheadofthe【C13】______.ofshort-termfinancialtargets,'hesaid.RudyMitcham,DAC'sfinancedirector,saidthatthecompany'srecentcost-cuttingprogrammewouldbe【C14】______.tohelpfinancetheincreasedspending,althoughhedeclinedtorevealthe【C15】______.amountofmoneyitwouldinvestinadditionaladvertisingandpromotion.Example:AadviceBcautionCwarningDthreat

单选题A What is to happen about transport? Evidently there are huge and important changes in prospect. A decade or so from now, there will have been yet another transformation in the way in which people and their goods are moved from place to place. Old techniques are being faced with attenuation or even extinction, sometimes because better methods of traveling have come along but sometimes simply because the old methods have become intolerable. B The development of recent decades most obviously likely to be continued is the tendency for alternative methods of travel to coexist, and so to offer potential travelers a choice. Within large cities, underground transport is usually and alternative to several ways of traveling on the surface. Roads, railways and airlines are in competition, and there are still people who cross the North Atlantic by sea. (Most freight goes that way, of course.) C Oil tankers could decisively affect the pattern of petroleum distribution from the major oilfields and at the same time encourage the pipeline, which offers the simplest and often the cheapest means of bulk transport. Then, there is the Boeing 747 aircraft, which is likely to do for people what the huge takers will do for petroleum trunk be increasingly troublesome. All these changes, promised or merely possible in the pattern of transport, have in common what is, in the broadest sense, and economic stimulus. D Fast transport between cities separated by a few hundred miles is becoming urgently necessary in densely populated areas. The United States Government is financing a number of exploratory investigations bearing on specific problems linking the major cities on the Atlantic seaboard. However, it remains to be seen whether the result will really beyond schemes for patching up the existing railway network to some of the more ambitious schemes which are sometimes heard of—monorails, pneumatic tubes with trains inside, and deep bored tunnels intended to enable trains to oscillate from city to another with no expenditure of energy except for overcoming friction and air resistance. 0. The simplest and often least expensive way to transport bulk oil is by pipeline. (D)

单选题When do some less developed countries allow tax-free investment reserves?