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1．有些人认为学位重要。 2．另一些认为能力重要。 3．你的看法。
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A公司现销方式每甲可销售产品800 000件，单价l元，变动成本率为70%，固定成本为120 000元，该公司尚有30%的剩余生产能力。为了扩大销售，该公司拟改用赊销政策，信用政策准备调整为“3/0，2/30，N/60”。有关部门预测，年销售量可增至1 000 000件，估计有50%的客户会利用3%的折扣，40%的客户会利用2%的折扣；平均库存量随之增加2 000件，每件存货成本按变动成本0.5元计算，应付账款也随之增加10 000元，管理费用增加10 000元，坏账损失为销售额的1.5%，A公司的资本成本为20%。 要求： (1)作出A公司的信用决策。 (2)B公司需向A公司购进产品10 000件，计算并确定对于B公司最有利的付款时间。 (3)若B公司需向银行借款支付贷款，且只能借人期限为3个月的生产周转借款，年利率为15%，银行要求按贴现法付息。按B公司最有利的条件计算，公司至少应向银行借多少款 (4)若B公司目前有足够的现金支付贷款，但有一债券投资机会，预计投资收益率为 28%，则企业最有利的付款时间为哪一天
回收期法测算投资引起的现金流入累计到与投资额相等所需的时间，因此，在几个备选方案中，回收期最短的方案就是最优方案。 ( )
女性，65岁，慢性咳嗽、咳痰20余年，每年持续3个月以上，以冬季为重。近3年出现活动后气急，偶有双下肢水肿。今日晨起突感右上胸针刺样痛，继之出现呼吸困难，大汗，不能平卧，急来诊。 询问病史的重点是
Our theory and practice in the area of sentencing have undergone a gradual but dramatic metamorphosis through the years. Primitive man believed that a crime created an imbalance, which could be rectified only by punishing the wrongdoer. Thus, sentencing was initially vengeance-oriented. Gradually, emphasis began to be placed on the deterrent value of a sentence upon future wrongdoing. Though deterrence is still an important consideration, increased emphasis on the possibility of reforming the offender--of returning him to the community a useful citizen--bars the harsh penalties once imposed and brings into play a new set of sentencing criteria. Today, each offender is viewed as a unique individual, and the sentencing judge seeks to know why he has committed the crime and what are the chances of a repetition of the offense. The judge’s prime objective is not to punish but to treat. This emphasis on treatment of the individual has created a host of new problems. In seeking to arrive at the best treatment for individual prisoners, judges must weigh an imposing array of factors. I believe that the primary aim of every sentence is the prevention of future crime. Little can be done to correct past damage, and a sentence will achieve its objective to the extent that it upholds general respect for the law, discourages those tempted to commit similar crimes, and leads to the rehabilitation of the offender, so that he will not run afoul of the law again. Where the offender is so hardened that rehabilitation is plainly impossible, the sentence may be designed to segregate the offender from society so that he will be unable to do any future harm. The balancing of these interacting, and often mutually antagonistic, factors requires more than a good heart and a sense of fair play on the judge’s part, although these are certainly prerequisites. It requires the judge to know as much as he can about the prisoner before him. He should know the probable effects of sentences upon those who might commit similar crimes and how the prisoner is likely to react to imprisonment or probation. Because evaluation of these various factors may differ from judge to judge, the same offense will be treated differently by different judges. The task of improving our sentencing techniques is so important to the nation’s moral health that it deserves far more careful attention than it now receives from the bar and many civic-minded individuals who usually lead even the judges in the fight for legal reform approach this subject with apathy or with erroneous preconceptions. For example, I have observed the sentiment shared by many that, after a judge has sentenced several hundred defendants, the whole process becomes one of callous routine. I have heard this feeling expressed even by attorneys who should know better. In determining what sentence to impose, a judge today ______.
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