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2013年4月21日晚10时，许某持本人真实有效银行卡来到某市某银行的ATM机前取款，卡中余额为175元。许某在取出1000元后，发现自己的银行卡账户仅被扣了1元，之后反复操作共取款170次，合计17万元，然后携赃款潜逃。《刑法》第264条规定：盗窃公私财物，数额较大或者多次盗窃、入户盗窃、携带凶器盗窃、扒窃的，处3年以下有期徒刑、拘役或者管制，并处或者单处罚金；数额巨大或者有其他严重情节的，处3年以上10年以下有期徒刑，并处罚金；数额特别巨大或者有其他特别严重情节的，处10年以上有期徒刑或者无期徒刑，并处罚金或者没收财产。 根据本案情况和上述《刑法》第264条规定，回答下列问题： 下列情形中，哪种行为不构成侵占罪______
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我国财政部1994年6月同时发布的有关会计电算化管理的文件有______。
财政机关对甲公司20×2年度财务工作进行检查，但甲公司领导以“财务部门负责人出差”为由予以拒绝，后经多方协调，财政机关对该公司进行了检查，检查时，发现如下问题：(1)2月15日，公司从外地购买了一批货物，收到发票后，经办人员王某发现发票金额与实际支付金额不相符，便将发票退回给出具单位，要求对方重开。(2)3月20日，公司从事收入、支出、费用账目登记工作的吴某休产假，公司决定由出纳人员李某临时顶替一下其工作，并按规定办理了交接手续。(3)甲公司没有将出售废料的收入纳入企业统一的会计核算，而另设账簿进行核算，以解决行政管理部门的福利。(4)甲公司以虚假的经济事项编造了会计凭证和会计账簿，并据此编制了财务会计报告。要求：根据上述资料，回答下列问题。 关于该公司领导拒绝财政机关检查的做法，下列观点正确的是______。
If you know exactly what you want, the best route to a job is to get specialized training. A recent survey shows that companies like graduates in such fields as business and health care who can go to work immediately with very little on-the-job training. That"s especially true of booming fields that are challenging for workers. At Cornell"s School of Hotel Administration, for example, bachelor"s degree graduates get an average of four or five job offers with salaries ranging from the high teens to the low 20s and plenty of chances for rapid advancement. Large companies, especially, like a background of formal education coupled with work experience. But in the long run, too much specialization doesn"t pay off. Business, which has been flooded with MBAs, no longer considers the degree an automatic stamp of approval. The MBA may open doors and command a higher salary initially, but the impact of a degree washes out after five years. As further evidence of the erosion (销蚀) of corporate (公司的) faith in specialized degrees, Michigan State"s Scheetz cites a pattern in corporate hiring practices, although companies tend to take on specialists as new hires, they often seek out generalists for middle and upper-level management. "They want someone who isn"t constrained (限制) by nuts and bolts to look at the big picture," says Scheetz. This sounds suspiciously like a formal statement that you approve of the liberal-arts graduate. Time and again labor-market analysts mention a need for talents that liberal-arts majors are assumed to have: writing and communication skills, organizational skills, open-mindedness and adaptability, and the ability to analyze and solve problems. David Birch claims he does not hire anybody with an MBA or an engineering degree, "I hire only liberal-arts people because they have a less-than-canned way of doing things," says Birch. Liberal-arts means an academically thorough and strict program that includes literature, history, mathematics, economics, science, human behavior—plus a computer course or two. With that under your belt, you can feel free to specialize. "A liberal-arts degree coupled with an MBA or some other technical training is a very good combination in the marketplace," says Scheetz. (365 words) Which of the following statements does the author support
It came as something of a surprise when Diana, Princess of Wales, made a trip to Angola in 1997, to support the Red Cross"s campaign for a total ban on all anti-personnel landmines. Within hours of arriving in Angola, television screens around the World were filled with images of her comforting victims injured in explosions caused by landmines. "I knew the statistics," she said. "But putting a face to those figures brought the reality home to me; like when I met Sandra, a 13-year-old girl who had lost her leg, and people like her. " The Princess concluded, with a simple message: "We must stop landmines. " And she used every opportunity during her visit to repeat this message. But, back in London, her views were not shared by some members of the British government, which refused to support a ban on these weapons. Angry politicians launched an attack on the Princess in the press. They described her as "very ill-informed" and a "loose cannon (乱放炮的人)". The Princess responded by brushing aside the criticisms: "This is a distraction (干扰) we do not need. All I"m trying to do is to help. " Opposition parties, the media and the public immediately voiced their support for the Princess. To make matters worse for the government, it soon emerged that the Princess"s trip had been approved by the Foreign Office, and that she was in fact very well-informed about both the situation in Angola and the British government"s policy regarding landmines. The result was a severe embarrassment for the government. To try and limit the damage, the Foreign Secretary, Malcolm Rifkind, claimed that the Princess"s views on landmines were not very different from government policy, and that it was "working towards" a worldwide ban. The Defense Secretary, Michael Porti-llo, claimed the matter was "a misinterpretation or misunderstanding". For the Princess, the trip to this war-torn country was an excellent opportunity to use her popularity to show the world how much destruction and suffering landmines can cause. She said that the experience had also given her the chance to get closer to people and their problems. (357 words) What did Princess Diana think of her visit to Angola
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