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更多“Determining who reports to who…”相关的问题
A.defining organizational goals
B.hiring organizational members
C.motivating organizational members
D.monitoring organizational member behavior
E.determining who does what tasks
B、第二部分:磁盘、时钟分区信息
C、第三部分:安装软件包列表(repo及本地安装包、网络安装包)
D、以上全部都对
Supporters of the new supersystems argue that these mergers will allow f or substantial cost reductions and better coordinated service. Any threat of monopoly, they argue, is removed by fiercecompetition from trucks. But many shippers complain that for heavy bulk commodities traveling long distances, such as coal, chemicals, and grain, trucking is too costly and the railroads therefore have them by the throat. The vast consolidation within the rail industry means that most shippers are served by only one rail company. Railroads typically charge such "captive" shippers 20 to 30 percentmore than they do when another railroad is competing for the business. Shippers who feel they are being overcharged have the right to appeal to the federal government’s SurfaceTransportation Board for rate relief, but the process is expensive, time-consuming, and will work only in truly extreme cases.
Railroads justify rate discrimination against captive shippers on the grounds that in the long run it reduces everyone’s cost. If railroads charged all customers the same average rate, they argue, shippers who have the option of switching to trucks or other forms of transportation would do so, leaving remaining customers to shoulder the cost of keeping up the line. It’s a theory to which many economists subscribe, but in practice it often leaves railroads in the position of determining which companies will flourish and which will fail. "Do we really want railroads to be the arbiters of who wins and who loses in the marketplace？" asks Martin Bercovici, a Washington lawyer who frequently represents shippers.
Many captive shippers also worry they will soon be hit with a round of huge rate increases. The railroad industry as a whole, despite its brightening fortunes, still does not earn enough to cover the cost of the capital it must invest to keep up with its surging traffic. Yet railroads continue to borrow billions to acquire one another, with Wall Street cheering them on. Consider the $10.2 billion bid by Norfolk Southern and CSX to acquire Conrail this year. Conrail’s net railway operating income in 1996 was just $427 million, less than half of the carrying costs of the transaction. Who’s going to pay for the rest of the bill？ Many captive shippers fear that they will, as Norfolk Southern and CSX increase their grip on the market.
1. According to those who support mergers, railway monopoly is unlikely because ().
A.cost reduction is based on competition
B.services call for cross-trade coordination
C.outside competitors will continue to exist
D.shippers will have the railway by the throat
2. What is many captive shippers’ attitude towards the consolidation in the rail industry？
A.Indifferent.
B.Supportive.
C.Indignant.
D.Apprehensive.
3. It can be inferred from Paragraph 3 that ().
A.shippers will be charged less without a rival railroad
B.there will soon be only one railroad company nationwide
C.overcharged shippers are unlikely to appeal for rate relief
D.a government board ensures fair play in railway business
4. The word "arbiters" (Line 7, Paragraph 4) most probably refers to those ().
A.who work as coordinators
B.who function as judges
C.who supervise transactions
D.who determine the price
5. According to the text, the cost increase in the rail industry is mainly caused by ().
A.the continuing acquisition
B.the growing traffic
C.the cheering Wall Street
D.the shrinking market
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
A.Whom do you think
B.Who do you think
C.Do you think who
D.Who you think
