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案例分析题（二）甲企业的产品组合为3种洗衣粉、4种香皂、5种纸巾和6种洗发水，共18种产品。目前，乙企业生产的洗衣粉产品已经占有了原属甲企业的部分市场。为此，甲企业决定采取措施改变洗衣粉产品的形象，使顾客对其产品建立新的认识。同时，甲企业拟生产一种新型香皂，总固定成本为200万元，每块香皂可变成本为2元，每块香皂目标价格为4元。新型香皂推出后，甲企业建立了分销渠道，首先通过代理商将产品销售给批发商，再由批发商销售给零售商，最后由零售商销售给消费者。 甲企业为新型香皂产品所建立的分销渠道的类型是（）。
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下面有篇短文，每篇短文后有道题，每题后面有个选项。请仔细阅读短文并根据短文回答其后面的问题，从4个选项中选择1个最佳答案。第一篇Silence Please If there is one group of workers across the Western world who will be glad that Christmas is over, that group is shop workers. It is not that they like to complain. They realize that they are going to be rushed off their feet at Christmas. They know that their employers need happy customers to make their profits that pay their wages. But there is one thing about working in a shop over Christmas that is too bad to tolerate. That thing is music. These days, all shops and many offices have what is known as "Piped music" or "muzak" playing for all the hours that they are open. Muzak has an odd history. During the 1940s, music was played to cows as part of a scientific experiment. It was found that cows which listened to simple, happy music produced more milk. Perhaps workers and customers who listened to simple, happy music would be more productive and spend more money. In fact, nobody knows what effect playing muzak in shops has on profits. It is simply something that everybody does. But we are learning more about the effect of constantly repeated hearings of songs on the people who have to hear them all the time. Research shows that repeated hearings of complex pieces of music bring greater enjoyment before becoming tiresome. And that point come much sooner with simple songs. "That’s especially the case with tunes that are already familiar. Once that tipping point3 is reached, repeated listening become unpleasant, says Professor John Sloboda of UK’s Keele University’s music psychology group. "And the less control you have over what you hear, the less you like it. That’s why police forces in the US often try and resolve hostage situations by playing pop songs over and over again at high volume. Eventually, it becomes too much for the criminals to stand and they give up. The problem gets particularly bad at Christmas, when the muzak consists entirely of the same few festive tunes played over and over again. What makes it worse for the shop workers is that they already know these runes. They get bored very quickly. Then they get irritated. Then they get angry. Shop workers in Austria recently threatened to go on strike for the right to silence. "Shop workers can’t escape the Christmas muzak. They feel as if they are terrorized all day. Especially ’Jingle Bells’. It arouses aggressive feelings," said Gottfried Rieser, of the Austrian shop worker’s union. It is not just shop workers who complain. A survey this year by UK recruitment website Retailchoice. com found that Christmas is not only the most testing time for shop workers, but that almost half had complaints from customers about muzak. And the British Royal National Institute for the Deaf estimates that some stores play Jingle Bells 300 times each year. "That’s acoustic torture, says Nigel Rodgers of Pipedown. A group against muzak. "It’s not loud but the repetitive nature causes psychological stress. " The group wants the government to legislate against unwanted music in stores, hospitals, airports, swimming pools and other public places, claiming it raises the blood pressure and depresses the immune system. Perhaps groups like Pipedown don’t really have much to complain about. After all, surely the real point is that people have money to spend. Why complain about a bit of music The shop workers in the Western world are glad when Christmas is over because they don’t have to
案例分析题（三）某企业大批量生产一种产品，该企业为了安排下年度的年度、季度生产任务，现在进行生产能力核算工作。该企业全年制度工作日为250天，实行两班制工作模式，每班工作有效时间为7.5小时。车工车间共有车床20台，该车间单件产品时间定额为1小时；装配车间生产面积为120平方米，每件产品占用生产面积为3平方米，该车间单件产品时间定额为1.5小时。 该装配车间的年生产能力是（）件。
案例分析题（三）某企业大批量生产一种产品，该企业为了安排下年度的年度、季度生产任务，现在进行生产能力核算工作。该企业全年制度工作日为250天，实行两班制工作模式，每班工作有效时间为7.5小时。车工车间共有车床20台，该车间单件产品时间定额为1小时；装配车间生产面积为120平方米，每件产品占用生产面积为3平方米，该车间单件产品时间定额为1.5小时。 该车工车间的年生产能力是（）件。
Taxing Sodas for a Healthier Economy A. The average American drinks a gallon of soda a week, which delivers roughly 1,000 calories and no nutrition. The average American is also overweight or obese. Could changing one of those things help change the other B. A growing number of elected officials think so, which accounts for a spate of proposed new taxes on soda as a way to discourage consumption while at the same time raising money to fund other obesity- fighting initiatives. Some 20 states and cities, from New Mexico to Baltimore, contemplated soda taxes this spring. C. The reaction against them has been swift and fierce. In March, scores of soda-company employees sporting Pepsi, Coke and 7-Up gear swarmed the Kansas state senate to fight a proposal that would have added a penny in tax for each teaspoon of sugar in a nonjuice drink. That would have increased the price of a 12 oz soda by about 10 cents and generated some ＄90 million in revenue a year. D. "I thought we might kill two birds with one stone," says state senator John Vratil, who, like counterparts across the country, has been struggling to address both a recession-induced budget gap and rising public- health costs stemming from obesity. Instead, he got an earful about how a soda tax would kill jobs, burden the poor. and constitute an unwelcome government intrusion into the American diet. E. Government involvement in what Americans eat is nothing new — consider the corn-industry subsidies that keep sweetener cheap in the first place. But why tax soda and not. Say, ice cream, pizza or Oreos — or, for that matter, the video games that discourage kids from going outside to run around Washington city-council member Mary Cheh says it’s because soda is where scientists have .observed the clearest link to excess pounds. F. When Cheh set out to fund her Healthy Schools Act, which would raise food and physical, education standards at schools in DC — where about 40% of kids are overweight or obese—she didn’t know she’d wind up going after soda. But the data overwhelmed her. The amount of soda the typical American drinks has grown by roughly 500% over the past 60 years, and of the 250 to 300 calories a day Americans have, on average, added to their diets since the late 1970s, nearly half come from sugared beverages. "but if we were going to only target one thing to made a material difference, soda would be it." G. And while taxing drinks isn’t perfectly clear-cut — should sweetened tea be included what about diet soda, which doesn’t have the calories but may affect appetite control — a soda tax is still a lot easier to implement than a snack-food sales tax, which a number of states and cities have tried over the years. In 2001, DC replied its sales tax on soda, junk food and candy, partly because it was too difficult for merchants to determine which items to tax at the register. In Cheh’s proposal, soda wholesalers would be charged a penny per ounce of sugared drink. That cost, amounting to 68 cents for a two-litre bottle, would be included in the price tag on the shelf. H. The tougher question is whether increasing the price of soda would, in fact, reduce the number of calories people consume. Some research indicates the answer is yes. Last year, in the New England Journal of Medicine, the directors of the Centres for Disease Control and Prevention and Yale University’s Rudd Centre for Food Policy and Obesity wrote that a penny-per-ounce tax on soda could be expected to reduce consumption 13%, eliminating about 8,000 calories annually from the typical American’s diet. That translates to 2.3 fewer pounds a year. I. Other research leaves room for doubt. While various studies show that a 10% increase in the price of soda leads people to purchase about 10% less of it, that doesn’t necessarily mean folks aren’t making up for those calories elsewhere. A recent study by researchers at Yale, Emory University and Bates College found that taxes on soda do reduce the amount that children and adolescents drink. But kids then tend to increase their consumption of other caloric drink like whole milk and fruit juice. Switching out a 140-calorie can of soda for a 225-caforic glass of milk may still be desirable — milk in nutritious; soda isn’t — but the substitution illustrates, the risk of assuming that reducing soda consumption necessarily reduces weight. J. Health concerns aside, part of the reason taxing soda is becoming so popular is that recession-racked states and cities are desperate for cash. In April, Washington State passed a tax of 2 cents for each 12 oz. of soda, The motivation was less about addressing obesity than closing a ＄2.8 billion budget gap. In addition to soda, the legislature added or increased taxes on beer, candy, bottled water and cigarettes. K. But either way, the soda industry is out to stop the trend in its tracks. In the first three months of this year, the American Beverage Association spent ＄5.4 million on lobbying, compared with just ＄140,000 in the same period last year. When the governor of New York floated the idea of a soda tax, Pepsi responded by saying it might move its headquarters out of the state. L. And in Washington State, the soda industry’s main lobbying group is spending ＄1.5 million to drum up the 240,000 signatures necessary to force a statewide vote on the just-passed tax. Legislators were worried this might happen. Two years ago, after Maine added a tax on soda, beer and wine to pay for a programme that helps people buy health insurance, the beverage-backed group Fed Up with Taxes spent some ＄5 million collecting signatures to force a referendum and purchasing TV and newspaper ads to convince voters to repeal the tax — which they did. M. How do people feel about soda taxes when they’re not being bombarded with a multi-million-dollar ad campaign The answer is not clear. In April, the Quinnipiac University Polling Institute asked residents of New York State if they supported or opposed a "fat tax" on nondiet sugared soda. Thirty-one percent were in favour, and 66% were opposed. Yet when asked if they would support such a tax if the money raised were used to fund health care, people changed their opinions dramatically, with 48% in favour and just 49% opposed. N. Elected officials are far from unanimously convinced that taxing soda is the best solution. Of the 20- odd proposals on the table this year, most went nowhere. In Washington, the city council wasn’t ready to impose a penny-per-ounce tax, though it did remove soda’s exemption from the district’s 6% sales tax. Council member Harry Thomas Jr. was against the larger per-ounce tax for a litany of reasons, including the fact that soda companies sponsor a lot of events with the city’s department of parks and recreation. "It’s easy to make this group of people a villain," he says, "but they’ve helped in many ways." O. Back in the Kansas state senate, Vratil’s soda-tax proposal didn’t even make it out of committee. But he’s not too down about it. "I figured it wouldn’t pass in the first year," he says. "It normally takes two or three years to educate legislators." In Washington, Cheh is already gearing up to reintroduce her original measure. "You don’t win right away," she says, "but one day we’ll look back and say,’What took us so long" Soda taxes may not have passed en masse (全体地) this year, but there’s plenty of reason to think they’ll bubble up again. According to Washington city-council member Mary Cheh, the government specially taxes soda in that it is found that soda contributes most to Americans’ obesity.
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