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[主观题]

One of the key restrictions, from the buyer’s point of view, of a “tax loss” merger is

.从买方的角度来看，“税损”合并的关键限制之一是：()。

A、Seller’sstockholdersmusthaveatleast40%ownershipinsurvivingfirm卖方的股东必须拥有至少40%的存续公司所有权

B、Buyermustamortizelossesoverthetaxlivesoftheacquiredassets买方必须对所收购资产的纳税期限内的损失进行摊销

C、Buyer’sstockholdersmustretainmajorityownershipinbuyer,post-transaction交易后，买方股东必须保持对买方的控制权地位

D、Theseller’sshareholdersfacetaxrecapturepenaltiesthatincreasethedeal’sprice卖方的股东面临税收回收处罚，增加了交易的价格

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发布时间：2023-02-21

更多“One of the key restrictions, from the buyer’s point of view, of a “tax loss” merger is”相关的问题

第1题

The two books are the same ______ this one has an answer key at the back.A．exceptB．except

The two books are the same ______ this one has an answer key at the back.

A．except

B．except that

C．except for

D．besides

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第2题

Will you tell me which key is the one ______ the mailbox？A．ofB．toC．forD．on

Will you tell me which key is the one ______ the mailbox？

A．of

B．to

C．for

D．on

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第3题

Which one of the following Not belongs to the key types of learning theories____

A.Self-managed learning theory

B.Social learning theory

C.Behaviourist theory

D.Cognitive learning theory

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第4题

Section B – TWO questions ONLY to be attemptedGNT Co is considering an investment in one o

Section B – TWO questions ONLY to be attempted

GNT Co is considering an investment in one of two corporate bonds. Both bonds have a par value of $1,000 and pay coupon interest on an annual basis. The market price of the first bond is $1,079？68. Its coupon rate is 6% and it is due to be redeemed at par in five years. The second bond is about to be issued with a coupon rate of 4% and will also be redeemable at par in five years. Both bonds are expected to have the same gross redemption yields (yields to maturity).

GNT Co considers duration of the bond to be a key factor when making decisions on which bond to invest.

Required:

(a) Estimate the Macaulay duration of the two bonds GNT Co is considering for investment. (9 marks)

(b) Discuss how useful duration is as a measure of the sensitivity of a bond price to changes in interest rates. (8 marks)

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第5题

4 At an academic conference, a debate took place on the implementation of corporate govern

ance practices in

developing countries. Professor James West from North America argued that one of the key needs for developing

countries was to implement rigorous systems of corporate governance to underpin investor confidence in businesses

in those countries. If they did not, he warned, there would be no lasting economic growth as potential foreign inward

investors would be discouraged from investing.

In reply, Professor Amy Leroi, herself from a developing country, reported that many developing countries are

discussing these issues at governmental level. One issue, she said, was about whether to adopt a rules-based or a

principles-based approach. She pointed to evidence highlighting a reduced number of small and medium sized initial

public offerings in New York compared to significant growth in London. She suggested that this change could be

attributed to the costs of complying with Sarbanes-Oxley in the United States and that over-regulation would be the

last thing that a developing country would need. She concluded that a principles-based approach, such as in the

United Kingdom, was preferable for developing countries.

Professor Leroi drew attention to an important section of the Sarbanes-Oxley Act to illustrate her point. The key

requirement of that section was to externally report on – and have attested (verified) – internal controls. This was, she

argued, far too ambitious for small and medium companies that tended to dominate the economies of developing

countries.

Professor West countered by saying that whilst Sarbanes-Oxley may have had some problems, it remained the case

that it regulated corporate governance in the ‘largest and most successful economy in the world’. He said that rules

will sometimes be hard to follow but that is no reason to abandon them in favour of what he referred to as ‘softer’

approaches.

(a) There are arguments for both rules and principles-based approaches to corporate governance.

Required:

(i) Describe the essential features of a rules-based approach to corporate governance; (3 marks)

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第6题

THOMAS EDISON On the night of 21 October 1931, millions of Americanstookpart in a coast-to

THOMAS EDISON

On the night of 21 October 1931, millions of Americans took part in a coast-to-coast ceremony to commemorate the passing of a great man. Lights 【B1】______ in homes and offices from New York to California. The ceremony 【B2】______ the death of an inventor—indeed, to many people, the most important inventor of 【B3】______ time: Thomas Alva Edison.

Few inventors have 【B4】______ an impact as great as his on everyday life. While most of his 1 000- plus inventions were devices we no 【B5】______ use, many of the things he invented played a crucial 【B6】______ in the development of modern technology, simply by showing what was possible. And one should never 【B7】______ how amazing some of Edison's inventions were.

In so many ways, Edison is the perfect example of an inventor, by which I 【B8】______ not just someone who 【B9】______ up clever gadgets, but someone whose products transform. the lives of millions. He possessed the key characteristics that an inventor needs to 【B10】______ a success of inventions. Sheer determination is certainly one of them. Edison famously tried thousands of materials while working 【B11】______a new type of battery, reacting to failure by cheerfully 【B12】______to his colleagues: 'Well, 【B13】______we know 8 000 things that don't work.' Knowing when to take no 【B14】______ of experts is also important. Edison's proposal for electric lighting circuitry was 【B15】______ with total disbelief by eminent scientists, until he lit up whole streets with his lights.

【B1】______

A．turned out

B．came off

C．went out

D．put off

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第7题

People have wondered for a long time how their personalities and behaviors are formed. It

is not easy to explain why one person is intelligent and another is not, or why one is cooperative and another is competitive.

Social scientists are, of course, extremely interested in these types of questions. They want to explain why we possess certain characteristics and exhibit certain behaviors. There are no clear answers yet, but two distinct schools of thought on the matter have been developed. As one might expect, the two approaches are very different from one another, and there is a great deal of debate between proponents of each theory. The controversy is often referred to as " nature/nurture".

Two who support the" nature" side of the conflict believe that our personalities and behavior. patterns are largely determined by biological and genetic factors. That our environment has little, if anything, to do with our abilities, characteristics, and behavior. is central to this theory. Taken to an extreme, this theory maintains that our behavior. is predetermined to such a degree that we are almost completely governed by our instincts.

Proponents of the " nurture" theory, or as they are often called, behaviorists, claimed that our environment is more important than our biologically based instincts in determining how we will act. A behaviorist, B. F. Skinner, sees humans as beings whose behavior. is almost completely shaped by their surroundings. The behaviorists view of the human being is quite mechanistic; they maintain that, like machines, humans respond to environmental stimulus as the basis of their behavior.

Neither of these theories can yet fully explain human behavior. In fact, it is quite likely that the key to our behavior. lies somewhere between these two extremes. That the controversy will continue for a long time is certain.

Which of the following statements would supporters of the" nature" theory agree with？

A．A person's instincts have little effect on his actions.

B．Environment is important in determining a person's behavior. and personality.

C．Biological reasons have a strong influence on how we act.

D．The behaviorists' view correctly explains how we act.

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第8题

Interpersonal conflict typically involves a relationship that has a sequence of conditions

and events tending toward aggressive behavior. and disorder. However, conflict can also be viewed in terms of its background conditions, the feelings of the involved parties, their actual behavior, and the consequences of their behavior.

Conflict is an organizational reality that is inherently neither good nor bad in and of itself. It can be destructive, but it can also play a productive role both within a person and between persons. Whereas most managers seek to reduce conflict because of its negative effect, some seek to use it for its positive effects on creativity, and motivation.

There is no "one best way" for managing interpersonal conflict, either as an involved adversary or as a third party. Rather, there are a number of strategies involving the external conditions, differing views, internal feelings, and outcomes. In addition, the relationships of the involved parties (for example, superiors and subordinates, etc. ) and their past histories as adversaries, allies, or relatively neutral third parties form. another key factor. The relative power of the involved parties is another consideration in deciding whether to withdraw from the conflict, work toward controlling a conflict into a win/lose pattern, or smooth it over with friendly acts.

Conflict as an involved participant is emotionally very different from conflict as a relatively objective third party. Indeed, as we will see, one strength of involving third parties lies in their potential to add an objective perspective to the feelings and behavior. of the involved adversaries. In this reading, we view the management of conflict from the point of view of both the adversary and the outside third party who might be a boss, colleague, friend, or even subordinate. Each of these roles adds its own distinct strengths and weaknesses.

From this passage, we learn that ______.

A．interpersonal conflict is typical of all people

B．interpersonal conflict tends to occur more often among aggressive people

C．when we look at interpersonal conflict, we must always listen to the opinions of the superiors

D．accumulated opposition often leads to interpersonal conflict

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第9题

Moods, say the experts, are feelings that are likely to become fixed, having effects on on

e’ s outlook (way of looking at things )for hours,days or even weeks. That’ s great if your mood is a pleasant one,but a problem if you are sad,anxious,angry or simply lonely.

Perhaps the best way to deal with such moods is to talk them out ;sometimes, though, there is no one to listen. Modem pharmacology (药物学)offers a lot tranquilizers (镇定剂)and anti-anxiety drugs. What many people don’ t realize, however, is that scientists have discovered the effectiveness of several non-drug methods to make you free from an unwanted mood. These can be just as useful as drugs,and have the added benefit of being nonpoisonous. So next time you feel out of sorts,don’ t head for the drug store—try the following method.

Of all the mood-changing self-help techniques, aerobic exercise seems to be the best cure for a bad mood. “If you could keep the exercise,you’d be in high spirits，’’says Kathryn Lance，author of Running for Health and Beauty.

Researchers have explained biochemical and various other changes that make exercise compare favorably to drugs as mood-raiser. Physical work such as housework,however，does little. The key is aerobic exercise—running, cycling, walking, swimming, or other repetitive and sustained activities that increase the heart rate and circulation(循环)，and improve the body’s use of oxygen. Do them for at least 20 minutes a time,three to five times a week. What is the main subject of the passage？

A.How to beat a bad mood

B.How to talk bad moods out.

C.How to do physical exercises.

D.How to do aerobic exercise

It can be inferred from the passage that_____.A.when one is in a bad mood,he or she may not work very well

B.the best way to overcome a bad mood is to talk to oneself

C.some drugs are more effective than physical exercises

D.taking drugs is at the risk of being poisonous

“Feel out of sorts”，as it is used in the second paragraph,could best be replaced byA.put things in order

B.are in a bad mood

C.search for tranquilizers

D.want a mood-raiser

Which of the following best describes the organization of this passage？A.An exercise and its importance are explained

B.A problem is examined and solutions are given

C.Two different views of a problem are presented

D.Recent developments in medicine are described

请帮忙给出每个问题的正确答案和分析，谢谢！

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第10题

First aid（急救) is the care given to the injured or sick person as soon as possible after

First aid(急救) is the care given to the injured or sick person as soon as possible after an accident or illness. It is this immediate care and attention before the arrival of the ambulance(救护车) that sometimes means the difference between life and death, or a full or partial recovery.

First aid has limitations, as not everybody is a doctor or expert, but it is a key element of the total medical system.

The principle to be adopted in first aid is immediate action. By-standers(旁观者) or relatives not knowing what to do, or being too fearful to try, have unwisely contributed or unnecessary deaths and worth injuries.

It is important that any action taken by the first aid provider is started as quickly as possible. Quick action is necessary to save life and parts of the body. One who is not breathing effectively, or is bleeding(流血) heavily, requires immediate help. If quick effective first aid is provided, then they have a much better chance of a good recovery.

But it should be remembered that any action taken is to be most careful, and fright(恐慌) by the first aid provider and by standers will not be good to the whole thing. Try to remain calm and think your action through. A calm and controlled first aider will give everyone confidence that the event is being handled efficiently and effectively.

The writer seems to suggest that if you don't know much about first aid, you should ______.

A．call for help from professionals

B．still try to help

C．stand by and not try to help

D．learn it from a doctor

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