重要提示:请勿将账号共享给其他人使用,违者账号将被封禁!
查看《购买须知》>>>
首页 > 卫生专业技术资格
网友您好,请在下方输入框内输入要搜索的题目:
搜题
拍照、语音搜题,请扫码进入小程序
扫一扫 进入小程序
题目内容 (请给出正确答案)
[主观题]

Text 3 Of all the components of a good night’s sleep, dreams seem to be least within our

Text 3

Of all the components of a good night’s sleep, dreams seem to be least within our control. In dreams, a window opens into a world where logic is suspended and dead people speak. A century ago, Freud formulated his revolutionary theory that dreams were the disguised shadows of our unconscious desires and fears; by the late 1970s, neurologists had switched to thinking of them as just “mental noise” -- the random byproducts of the neural-repair work that goes on during sleep. Now researchers suspect that dreams are part of the mind’s emotional thermostat, regulating moods while the brain is “off-line.” And one leading authority says that these intensely powerful mental events can be not only harnessed but actually brought under conscious control, to help us sleep and feel better, “It’s your dream,” says Rosalind Cartwright, chair of psychology at Chicago’s Medical Center. “If you don’t like it, change it.”

Evidence from brain imaging supports this view. The brain is as active during REM (rapid eye movement) sleep -- when most vivid dreams occur -- as it is when fully awake, says Dr, Eric Nofzinger at the University of Pittsburgh. But not all parts of the brain are equally involved; the limbic system (the “emotional brain”) is especially active, while the prefrontal cortex (the center of intellect and reasoning) is relatively quiet. “We wake up from dreams happy or depressed, and those feelings can stay with us all day.” says Stanford sleep researcher Dr. William Dement.

The link between dreams and emotions show up among the patients in Cartwright’s clinic. Most people seem to have more bad dreams early in the night, progressing toward happier ones before awakening, suggesting that they are working through negative feelings generated during the day. Because our conscious mind is occupied with daily life we don’t always think about the emotional significance of the day’s events -- until, it appears, we begin to dream.

And this process need not be left to the unconscious. Cartwright believes one can exercise conscious control over recurring bad dreams. As soon as you awaken, identify what is upsetting about the dream. Visualize how you would like it to end instead; the next time is occurs, try to wake up just enough to control its course. With much practice people can learn to, literally, do it in their sleep.

At the end of the day, there’s probably little reason to pay attention to our dreams at all unless they keep us from sleeping or “we waken up in a panic,” Cartwright says. Terrorism, economic uncertainties and general feelings of insecurity have increased people’s anxiety. Those suffering from persistent nightmares should seek help from a therapist. For the rest of us, the brain has its ways of working through bad feelings. Sleep -- or rather dream -- on it and you’ll feel better in the morning.

31. Researchers have come to believe that dreams ________.

[A] can be modified in their courses

[B] are susceptible to emotional changes

[C] reflect our innermost desires and fears

[D] are a random outcome of neural repairs

答案
查看答案
更多“Text 3 Of all the components of a good night’s sleep, dreams seem to be least within our”相关的问题

第1题

Based on Unit 2 Text B: Of all the hobbies that we know, coin collection is the oldes
点击查看答案

第2题

Gam Co sells electronic equipment and is about to launch a new product onto the market. It
needs to prepare its budget for the coming year and is trying to decide whether to launch the product at a price of $30 or $35 per unit. The following information has been obtained from market research:

Gam Co sells electronic equipment and is about to

Notes

1 Variable production costs would be $12 per unit for production volumes up to and including 100,000 units each year. However, if production exceeds 100,000 units each year, the variable production cost per unit would fall to $11 for all units produced.

2 Advertising costs would be $900,000 per annum at a selling price of $30 and $970,000 per annum at a price of $35.

3 Fixed production costs would be $450,000 per annum.

Required:

(a) Calculate each of the six possible profit outcomes which could arise for Gam Co in the coming year. (8 marks)

(b) Calculate the expected value of profit for each of the two price options and recommend, on this basis, which option Gam Co would choose. (3 marks)

(c) Briefly explain the maximin decision rule and identify which price should be chosen by management if they use this rule to decide which price should be charged. (3 marks)

(d) Discuss the factors which may give rise to uncertainty when setting budgets. (6 marks)

点击查看答案

第3题

According to the text, it is estimated that ___________ of all companies use monitor

A.25 percent

B.37 percent

C.45 percent

D.57 percent

E.75 percent

点击查看答案

第4题

What kind of writing techniques does the author use in the text?()

A.Exemplification

B.Definition

C.comparison and contrast

D.All of the abov

E.

点击查看答案

第5题

The following scenario relates to questions11 to 15.The following information relates to a

The following scenario relates to questions 11 to 15.

The following information relates to an investment project which is being evaluated by the directors of Fence Co, a listed company. The initial investment, payable at the start of the first year of operation, is $3·9 million.

The following scenario relates to questions11 to 1

The directors believe that this investment project will increase shareholder wealth if it achieves a return on capital employed greater than 15%. As a matter of policy, the directors require all investment projects to be evaluated using both the payback and return on capital employed methods. Shareholders have recently criticised the directors for using these investment appraisal methods, claiming that Fence Co ought to be using the academically-preferred net present value method.

The directors have a remuneration package which includes a financial reward for achieving an annual return on capital employed greater than 15%. The remuneration package does not include a share option scheme.

What is the payback period of the investment project?

A.2·75 years

B.1·50 years

C.2·65 years

D.1·55 years

Which of the following statements about investment appraisal methods is correct?A.The return on capital employed method considers the time value of money

B.Return on capital employed must be greater than the cost of equity if a project is to be accepted

C.Riskier projects should be evaluated with longer payback periods

D.Payback period ignores the timing of cash flows within the payback period

Which of the following statements about Fence Co is/are correct?

(1) Managerial reward schemes of listed companies should encourage the achievement of stakeholder objectives

(2) Requiring investment projects to be evaluated with return on capital employed is an example of dysfunctional behaviour encouraged by performance-related pay

(3) Fence Co has an agency problem as the directors are not acting to maximise the wealth of shareholders

A.1 and 2 only

B.1 only

C.2 and 3 only

D.1, 2 and 3

Which of the following statements about Fence Co directors’ remuneration package is/are correct?

(1) Directors’ remuneration should be determined by senior executive directors

(2) Introducing a share option scheme would help bring directors’ objectives in line with shareholders’ objectives

(3) Linking financial rewards to a target return on capital employed will encourage short-term profitability and discourage capital investment

A.2 only

B.1 and 3 only

C.2 and 3 only

D.1, 2 and 3

Based on the average investment method, what is the return on capital employed of the investment project?

A.13·3%

B.26·0%

C.52·0%

D.73·5%

请帮忙给出每个问题的正确答案和分析,谢谢!

点击查看答案

第6题

There (1)_____ not one type of reading but several according to your reasons for reading.

There (1)_____ not one type of reading but several according to your reasons for reading. To read carefully, you have to (2)_____ your reading speed and technique (3)_____ your aim (4)_____ reading. Skimming is a technique necessary for quick and efficient reading.

When skimming, you (5)_____ the reading (6)_____ quickly in order to get the (7)_____ of it, to know how it is organized, (8)_____ an idea of the tone or the intention of the writer. Skimming is (9)_____ an activity which (10)_____ an overall view of the text and (11)_____ a definite reading competence.

Skimming doesn't need reading all the material, but it doesn't mean that it is an (12)_____ skill for the lazy, because it need a high degree of alertness and concentration.

When you read, you usually start with (13)_____ understanding and move towards detailed understanding rather than working the other way round. But (14)_____ is also used after you have already carefully studied and you need to (15)_____ the major ideas and concepts.

In order to be able to skim quickly and (16)_____ through a text, you should know where to look for what you want. In preview skimming you read the introductory information, the headings and subheadings, and the summary, if one is provided. (17)_____ this skimming, decide whether to read the material more thoroughly, and select the appropriate speed (18)_____ you read.

The same procedure (19)_____ for preview skimming could also be used to get an overview. Another method would be to read only key words. This is done by omitting the unnecessary words, phrases, and sentences.

In order to skim efficiently and fulfill your purpose, (20)_____ practice is necessary.

A.is

B.are

C.was

D.were

点击查看答案

第7题

Section B – TWO questions ONLY to be attemptedLouieed Co Louieed Co, a listed company, is

Section B – TWO questions ONLY to be attempted

Louieed Co

Louieed Co, a listed company, is a major supplier of educational material, selling its products in many countries. It supplies schools and colleges and also produces learning material for business and professional exams. Louieed Co has exclusive contracts to produce material for some examining bodies. Louieed Co has a well-defined management structure with formal processes for making major decisions.

Although Louieed Co produces online learning material, most of its profits are still derived from sales of traditional textbooks. Louieed Co’s growth in profits over the last few years has been slow and its directors are currently reviewing its long-term strategy. One area in which they feel that Louieed Co must become much more involved is the production of online testing materials for exams and to validate course and textbook learning.

Bid for Tidded Co

Louieed Co has recently made a bid for Tidded Co, a smaller listed company. Tidded Co also supplies a range of educational material, but has been one of the leaders in the development of online testing and has shown strong profit growth over recent years. All of Tidded Co’s initial five founders remain on its board and still hold 45% of its issued share capital between them. From the start, Tidded Co’s directors have been used to making quick decisions in their areas of responsibility. Although listing has imposed some formalities, Tidded Co has remained focused on acting quickly to gain competitive advantage, with the five founders continuing to give strong leadership.

Louieed Co’s initial bid of five shares in Louieed Co for three shares in Tidded Co was rejected by Tidded Co’s board. There has been further discussion between the two boards since the initial offer was rejected and Louieed Co’s board is now considering a proposal to offer Tidded Co’s shareholders two shares in Louieed Co for one share in Tidded Co or a cash alternative of $22·75 per Tidded Co share. It is expected that Tidded Co&39;s shareholders will choose one of the following options:

(i) To accept the two-shares-for-one-share offer for all the Tidded Co shares; or,

(ii) To accept the cash offer for all the Tidded Co shares; or,

(iii) 60% of the shareholders will take up the two-shares-for-one-share offer and the remaining 40% will take the cash offer.

In case of the third option being accepted, it is thought that three of the company&39;s founders, holding 20% of the share capital in total, will take the cash offer and not join the combined company. The remaining two founders will probably continue to be involved in the business and be members of the combined company&39;s board.

Louieed Co’s finance director has estimated that the merger will produce annual post-tax synergies of $20 million. He expects Louieed Co’s current price-earnings (P/E) ratio to remain unchanged after the acquisition.

Extracts from the two companies’ most recent accounts are shown below:

Section B – TWO questions ONLY to be attemptedLoui

The tax rate applicable to both companies is 20%.

Assume that Louieed Co can obtain further debt funding at a pre-tax cost of 7·5% and that the return on cash surpluses is 5% pre-tax.

Assume also that any debt funding needed to complete the acquisition will be reduced instantly by the balances of cash and cash equivalents held by Louieed Co and Tidded Co.

Required:

(a) Discuss the advantages and disadvantages of the acquisition of Tidded Co from the viewpoint of Louieed Co. (6 marks)

(b) Calculate the P/E ratios of Tidded Co implied by the terms of Louieed Co’s initial and proposed offers, for all three of the above options. (5 marks)

(c) Calculate, and comment on, the funding required for the acquisition of Tidded Co and the impact on Louieed Co’s earnings per share and gearing, for each of the three options given above.

Note: Up to 10 marks are available for the calculations. (14 marks)

点击查看答案

第8题

The following scenario relates to questions 6–10.Corfe Co is a business which manufactures

The following scenario relates to questions 6–10.

Corfe Co is a business which manufactures computer laptop batteries and it has developed a new battery which has a longer usage time than batteries currently available in laptops. The selling price of the battery is forecast to be $45.

The maximum production capacity of Corfe Co is 262,500 units. The company’s management accountant is currently preparing an annual flexible budget and has collected the following information so far:

The following scenario relates to questions 6–10.C

In addition to the above costs, the management accountant estimates that for each increment of 50,000 units produced, one supervisor will need to be employed. A supervisor’s annual salary is $35,000.

The production manager does not understand why the flexible budgets have been produced as he has always used a fixed budget previously

Assuming the budgeted figures are correct, what would the flexed total production cost be if production is 80% of maximum capacity?

A.$2,735,000

B.$2,770,000

C.$2,885,000

D.$2,920,000

In the first month of production of the new battery, actual sales were 18,000 units and the sales revenue achieved was $702,000. The budgeted sales units were 17,300.

Based on this information, which of the following statements is true?

A.When the budget is flexed, the sales variance will include both the sales volume and sales price variances

B.When the budget is flexed, the sales variance will only include the sales volume variance

C.When the budget is flexed, the sales variance will only include the sales price variance

D.When the budget is flexed, the sales variance will include the sales mix and quantity variances and the sales price variance

Which of the following statements relating to the preparation of a flexible budget for the new battery are true?

(1) The budget could be time-consuming to produce as splitting out semi-variable costs may not be straightforward

(2) The range of output over which assumptions about how costs will behave could be difficult to determine

(3) The flexible budget will give managers more opportunity to include budgetary slack than a fixed budget

(4) The budget will encourage all activities and their value to the organisation to be reviewed and assessed

A.1 and 2 only

B.1, 2 and 3

C.1 and 4

D.2, 3 and 4

The management accountant intends to use a spreadsheet for the flexible budget in order to analyse performance of the new battery.

Which of the following statements are benefits regarding the use of spreadsheets for budgeting?

(1) The user can change input variables and a new version of the budget can be quickly produced

(2) Errors in a formula can be easily traced and data can be difficult to corrupt in a spreadsheet

(3) A spreadsheet can take account of qualitative factors to allow decisions to be fully evaluated

(4) Managers can carry out sensitivity analysis more easily on a budget model which is held in a spreadsheet

A.1, 3 and 4

B.1, 2 and 4

C.1 and 4 only

D.2 and 3

The management accountant has said that a machine maintenance cost was not included in the flexible budget but needs to be taken into account.

The new battery will be manufactured on a machine currently owned by Corfe Co which was previously used for a product which has now been discontinued. The management accountant estimates that every 1,000 units will take 14 hours to produce. The annual machine hours and maintenance costs for the machine for the last four years have been as follows:

The following scenario relates to questions 6–10.C

What is the estimated maintenance cost if production of the battery is 80% of maximum capacity (to the nearest $’000)?

A.$575,000

B.$593,000

C.$500,000

D.$735,000

请帮忙给出每个问题的正确答案和分析,谢谢!

点击查看答案

第9题

Text Three A.lights B.protect C. in the dark Phrases: A.sit at home 70_____

Text Three

A.lights

B.protect

C. in the dark

Phrases:

A.sit at home 70_________

B.turn off all non-essential 71_________

C.passed a law to 72_________the sea

I’m a big fan of trying to save the environment, and this month is the WWF (World Wide Fund for Nature) annual Earth Hour. Earth Hour is an event where you 73_________ and power between 8-9 pm, things like your TV and computer. However, you don’t just 74_________ for an hour. Instead, people gather in groups and have fun without using power. Things like dancing, fireworks and musical performances are popular and it’s very fun to take part. Earth Hour isn’t just about saving energy; people involved in Earth Hour have also planted a forest in Uganda, built 75_________

70、_________

71_________

_72________

75_________ ?

73_________

74_________

请帮忙给出每个问题的正确答案和分析,谢谢!

点击查看答案

第10题

The following trial balance relates to Downing Co as at 31 March 2016:The following notes

The following trial balance relates to Downing Co as at 31 March 2016:

The following trial balance relates to Downing Co

The following notes are relevant:

(i) Revenue includes an amount of $16 million for a sale made on 1 April 2015. The sale relates to a single product and includes ongoing servicing from Downing Co for four years. The normal selling price of the product and the servicing would be $18 million and $500,000 per annum ($2 million in total) respectively.

(ii) The contract asset is comprised of contract costs incurred at 31 March 2016 of $15 million less a payment of $10 million from the customer. The agreed transaction price for the total contract is $30 million and the total expected costs are $24 million. Downing Co uses an input method based on costs incurred to date relative to the total expected costs to determine the progress towards completion of its contracts.

(iii) Downing Co issued 300,000 $100 5% convertible loan notes on 1 April 2015. The loan notes can be converted to equity shares on the basis of 25 shares for each $100 loan note on 31 March 2018 or redeemed at par for cash on the same date. An equivalent loan note without the conversion rights would have required an interest rate of 8%.

The present value of $1 receivable at the end of each year, based on discount rates of 5% and 8%, are:

The following trial balance relates to Downing Co

(iv) Non-current assets:

Due to rising property prices, Downing Co decided to revalue its land and buildings on 1 April 2015 to their market value. The values were confirmed at that date as land $16 million and buildings $52·2 million with the buildings having an estimated remaining life of 18 years at the date of revaluation. Downing Co intends to make a transfer from the revaluation surplus to retained earnings in respect of the annual realisation of the revaluation surplus. Ignore deferred tax on the revaluation.

Plant and equipment is depreciated at 15% per annum using the reducing balance method.

During the current year, the income from royalties relating to the patent had declined considerably and the directors are concerned that the value of the patent may be impaired. A study at the year end concluded that the present value of the future estimated net cash flows from the patent at 31 March 2016 is $3·25 million; however, Downing Co also has a confirmed offer of $3·4 million to sell the patent immediately at that date.

No depreciation/amortisation has yet been charged on any non-current asset for the year ended 31 March 2016. All depreciation/amortisation is charged to cost of sales.

There were no acquisitions or disposals of non-current assets during the year.

(v) The directors estimate a provision for income tax for the year ended 31 March 2016 of $11·4 million is required. The balance on current tax in the trial balance represents the under/over provision of the tax liability for the year ended 31 March 2015. At 31 March 2016, Downing Co had taxable temporary differences of $18·5 million requiring a provision for deferred tax. Any deferred tax movement should be reported in profit or loss. The income tax rate applicable to Downing Co is 20%.

Required:

(a) Prepare the statement of profit or loss and other comprehensive income for Downing Co for the year ended 31 March 2016.

(b) Prepare the statement of changes in equity for Downing Co for the year ended 31 March 2016.

(c) Prepare the statement of financial position of Downing Co as at 31 March 2016.

Notes to the financial statements are not required. Work to the nearest $1,000.

The following mark allocation is provided as guidance for these requirements:

(a) 11 marks

(b) 4 marks

(c) 10 marks

(d) The finance director of Downing Co has correctly calculated the company’s basic and diluted earnings per share (EPS) to be disclosed in the financial statements for the year ended 31 March 2016 at 148·2 cents and 119·4 cents respectively.

On seeing these figures, the chief executive officer (CEO) is concerned that the market will react badly knowing that the company’s EPS in the near future will be only 119·4 cents, a fall of over 19% on the current year’s basic EPS.

Required:

Explain why and what aspect of Downing Co’s capital structure is causing the basic EPS to be diluted and comment on the validity of the CEO’s concerns. (5 marks)

点击查看答案

第11题

You are an audit senior of Scarlet & Co and are in the process of reviewing the system
s testing completed on the payroll cycle of Bronze Industries Co (Bronze), as well as preparing the audit programmes for the final audit.

Bronze operate several chemical processing factories across the country, it manufactures 24 hours a day, seven days a week and employees work a standard shift of eight hours and are paid for hours worked at an hourly rate. Factory employees are paid weekly, with approximately 80% being paid by bank transfer and 20% in cash; the different payment methods are due to employee preferences and Bronze has no plans to change these methods. The administration and sales teams are paid monthly by bank transfer.

Factory staff are each issued a sequentially numbered clock card which details their employee number and name. Employees swipe their cards at the beginning and end of the eight-hour shift and this process is not supervised. During the shift employees are entitled to a 30-minute paid break and employees do not need to clock out to access the dining area. Clock card data links into the payroll system, which automatically calculates gross and net pay along with any statutory deductions. The payroll supervisor for each payment run checks on a sample basis some of these calculations to ensure the system is operating effectively.

Bronze has a human resources department which is responsible for setting up new permanent employees and leavers. Appointments of temporary staff are made by factory production supervisors. Occasionally overtime is required of factory staff, usually to fill gaps caused by staff holidays. Overtime reports which detail the amount of overtime worked are sent out quarterly by the payroll department to production supervisors for their review.

To encourage staff to attend work on time for all shifts Bronze pays a discretionary bonus every six months to factory staff; the production supervisors determine the amounts to be paid. This is communicated in writing by the production supervisors to the payroll department and the bonus is input by a clerk into the system.

For employees paid by bank transfer, the payroll manager reviews the list of the payments and agrees to the payroll records prior to authorising the bank payment. If any changes are required, the payroll manager amends the records. For employees paid in cash, the pay packets are prepared in the payroll department and a clerk distributes them to employees; as she knows most of these individuals she does not require proof of identity.

Required:

(a) Identify and explain FIVE internal control STRENGTHS in Bronze Industries Co’s payroll system. (5 marks)

(b) Identify and explain SIX internal control DEFICIENCIES in Bronze Industries Co’s payroll system and provide a RECOMMENDATION to address each of these deficiencies. (12 marks)

(c) Describe substantive ANALYTICAL PROCEDURES you should perform. to confirm Bronze Industries Co’s payroll expense. (3 marks)

点击查看答案
TOP
重置密码
账号:
旧密码:
新密码:
确认密码:
确认修改
购买搜题卡查看答案
购买前请仔细阅读《购买须知》
请选择支付方式
微信支付
支付宝支付
点击支付即表示你同意并接受《服务协议》《购买须知》
立即支付
搜题卡使用说明

1. 搜题次数扣减规则:

备注:网站、APP、小程序均支持文字搜题、查看答案;语音搜题、单题拍照识别、整页拍照识别仅APP、小程序支持。

2. 使用语音搜索、拍照搜索等AI功能需安装APP(或打开微信小程序)。

3. 搜题卡过期将作废,不支持退款,请在有效期内使用完毕。

请使用微信扫码支付(元)

订单号:

遇到问题请联系在线客服

请不要关闭本页面,支付完成后请点击【支付完成】按钮
遇到问题请联系在线客服
恭喜您,购买搜题卡成功 系统为您生成的账号密码如下:
重要提示:请勿将账号共享给其他人使用,违者账号将被封禁。
发送账号到微信 保存账号查看答案
怕账号密码记不住?建议关注微信公众号绑定微信,开通微信扫码登录功能
请用微信扫码测试
希赛医卫题库