题目内容
How the Accountants Influence the Decisions Accountants in industry are often asked to evaluate projects．In the recording industry this ususlly means working out the effect on comjpany profits of the fine print in a recording contrace．Many people think it must be straightforward，but，like many publishing contracts，the devil lies in the detail． (9) ．There is a high level of front-end investment in trying to“break” (popularise)an artist which usually comprises a non-returnable advance on royalties，recording costs，promotional costs and tour support costs which sometimes even extend to large“buy-on”fees to support major artists on big tours；i.e.they pay to play． Usuallv the first dePartment involved in a decision to sign an artist is the A&R (artistes and repertoire)department．Sometimes unfairly labeled the Urn & Ah department．they play a vital role in identifying potential stars．About 95％of the artists don’t make the grade． (10) ．This financial analysis is called a Deal Memo and it also assist in the negotiation process． When A＆R have identified a signing then there are a number of key decisions to be made in which the business affairs and finance departments become closely involved． (11) ．Will it be a direct signing，i.e.，will the company be contracting directly with the artist，or has the artist been savvy enough to incorporate his own company and“loan out” his services to his own companyIf the contract is with the artist’s company then it is vital that the record company get the artist to sign a letter(called an inducement letter)stating that he personally undertakes to fulfill his contractual obligations should his company be unable to do so；e.g.if it were wound up． (12) ．Pete Waterman’s PWL with artists such as Kylie Minogue，Jason Donovan and Rick Astley was a good example of a production house．Other examples are 1ease-tape deals and R&D(pressing and distribution)where the record company does not actually own the product but can sell it under its name for a 1imited period． (13) ．This will largely concentrate on the advances，royaltv rates and contract terms that should be offered to make it attractive to the artist to sign (14) ．It should be product based，for example，on the number of albums to be delivered by the artist(known 38 the“minimum commitment”)，rather than time based．Ideally the record company would want to sign the artist for just one album with multiple options for further albums at its sole and absolute discretion，so if the artist is a flop，then the contract is terminated after one album，but if he or she is a success then options are exercised．A．the term of the contract is very important．B．Having decided on the form of contract then，the finance department comes int。the Dicture in assessing and analyzing the structure of the deal．C．Other possible forms of contract that could be considered are production house deals where a specialist company agrees to supply a number of artists to the record company．D．Firstly，it must be decided what form the contract is going to take．E．However，for the very few artists that the record companies successfully" break" then there is big money to be made and it is therefore vital that any proposed deal undergo a through financial analysis to ensure that the company is not over-committed．F．Contrary to popular myth that it is easy to make money in the music business，most artists actually lose money for the recording companies．G．Importance should be attached to both the term and form of the contract．H．In the recording industry this usually means working Out the effect on company profits of the fine print in a recording contract．
查看答案
搜索结果不匹配？点我反馈
更多问题
What do you think of this interviewer
Of the many things a CTO(Chief Technology Officer)must do to be successful，the one that can never be neglected is simple：maintaining focus on helping your company produce revenue and profits．On a purely superficial level，this sounds like the job of the CEO or vice president of sales，but successful CTOs know that being closely involved in the revenue game is the key ingredient to the growth of your company and your career． For some technology staff aspiring to the CTO position，there is a sense that getting too close to the money sullies the purity of the greater technology mission Of building elegant products and systems．This may be true in an academic environment，but in the corporate world，those elegant products and systems need to help produce a profit．The CTO works at the strategic intersection of technology and business，and the unique talents of the CTO mean that he or she can leverage technology for the good of the business like no one else on the executive team． To drive revenue in a company，the CTO must work as 3 partner with the CEO and vice president of sales．Quite often，the tech leaders in an organization sit back and wait for executive managers to tell them what to do and then deliver requirements．A successful CTO realizes that the process of working through ideas for new products and services demands his or her participation from idea origination to final implementation． While working as a partner with key executives at a company，the CTO should also keep in close contact with the sales staff members who are out talking to customers on a regular basis．Asking three simple questions of sales staff on a regular basis helps keep the CTO in the loop on the realities of external market conditions：1)What are our customers asking for today2)What are customers looking for in the next 90 daysAnd 3)How do customers envision their needs developing in the next year to 18 monthsThese answers help the CTO with budgeting，strategic planning，and product development，and most importantly，helping to drive revenue and profitability over the short and long term． Finally，as an externally facing executive，the CTO must always have time for existing and potential customers．This means accompanying your sales staff on sales calls and understanding the challenges that your customers face．The CTO can then use the feedback to help the company serve customers more effectively and drive revenue．That’s what it’s a11 about． In the second paragraph。the word“aspiring”means
甲、乙两厂签订的合同约定：甲厂于合同成立后10日内向乙厂供应原料，乙厂应于一个月内向甲厂提供制成品。合同成立次日，乙厂发生水灾，损失严重。甲厂判断乙厂已无履行合同的能力，拒绝向乙厂运送原料，而与丙厂签订了类似的合同，把原料运到丙厂。乙厂多次与甲厂交涉，并愿意提供相应的担保，但甲厂始终不予理财。一个月后，乙厂由于原料短缺，只好停工、停产，损失严重，遂向人民法院提起诉讼，请求甲厂承担违约责任，并继续履行合同。 请综合分析，回答本案涉及的下列法律问题。 关于本案的处理，下列论述中正确的是( )。
One of the most visible locational decisions on．a high technology firm was made by the Microelectronics and Computer Technology Corporation(MCC)．A joint venture of a dozen major computer and semi-conductor firms，MCC was founded to do research (21) advanced level technologies such as new generations of supercomputers，artificial intelligence and robotics． (22) a consortium created in 1982 by several firms，it had no home base or locational inertia，and began its search for a site by examining 57 cities across the country．The cities made polished sales pitches to lure the firm’s eventual 400 engineers and scientists．The four finalists in the chase-Atlantis，Austin，San Diego and Raleigh-Durham，in the Research Triangle area of North Carolina， (23) ．was particularly noted for high tech activity． When Austin was choosen。its attractions to MCC were widely analysed by other would-be Silicon Valleys．Austin，the state capital，iS the site of the main campus of the University of Texas，a school that (24) among the top twenty in the country in research funding．The university’s reputation，state commitments of further support，and the city’s proven quality of life attractiveness (25) high tech people were the deciding factors．Austin and the State of Texas added to these attractions a package of financial and other incentives，including a favorable lease on land in the university’s research park and subsidized mortgages (26) ．relocating employees． (27) return Austin had got not only the MCC．In the typical snowballing manner of high tech areas，several other companies have decided to move research (28) other advanced technology facilities there．Lockheed Missiles and Space Company，3M Corporation，and Motorola are among the firms which have added to theagglomeration of technical workers there， (29) the expense of cities like Minneapolis and Phoenix，where the companies have other facilities．As a matter of fact，the entire 100 mile corridor between Austin and San Antonio is nicknamed“Silicon Gulch”．San Antonio is the site of several computer biotechnology and electronics companies． (30) the“Gulch”will rival the San Francisco Bay and Boston regions in high technology will depend on its ability to spawn a succession of new firms as technology advances and changes．
微信支付 
支付宝支付