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Questions 11～13 are based on a conversation between two college classmates, You now have 15 seconds to read Questions 11～13. How does the rising population negatively influence some countries
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With a new Congress drawing near, Democrats and Republicans are busily designing competing economic stimulus packages. The Republicans are sure to offer tax cuts, the Democrats — among other things — financial relief for the states. There is one measure, however, that would provide not only an immediate boost to the economy but also immediate relief to those most in need: a carefully crafted extension of the federal unemployment insurance program The Senate approved such an extension before it adjourned in November. The House of Representatives refused to go along. It was among the greatest failures of the 107th Congress. One consequence is that jobless benefits for an estimated 780000 Americans will abruptly stop tomorrow, even though most recipients have not yet exhausted their benefits. President Bush failed to show any leader- ship on this matter during the November Congress. Later, he finally asked Congress to extend the program for these workers and to make the benefits effective from Dec. 28. That’s not enough. The way unemployment insurance typically works is that states provide laid-off workers with 26 weeks of benefits, followed by 13 weeks of federal aid. Under Mr Bush’s scheme, federal benefits would be extended only for those who were already receiving them on Dec. 28. The extension would not cover the jobless workers who will exhaust their regular state-funded benefits after Dec. 28 — an estimated 95000 every week —but will receive no federal help unless the program is re-authorized. By the end of March, 1.2 million workers could fall into this category. The Senate saw this problem coming, and under the leadership of Hillary Rodham Clinton of New York and Don Niekles of Oklahoma, passed a bill that would not only have covered people already enrolled in the federal program but provided 13 weeks of assistance for those losing their state benefits in the new year. The House, for largely trivial reasons, refused to go along. Bill Frist, the new Senate majority leader, says he is looking for ways to put a kinder, gentler face on the Republican Party. Passing the Clinton-Nickles bill would be a good way to begin. The House should then follow suit. One of the House’s complaints last year was that, at $ 5 billion, the Clinton-Nickles bill was too expensive. That’s ridiculous, considering the costs of the tax cuts that House Republicans have in mind. The unemployment rate last month stood at 6 percent, the highest since mid-]994. The country could use a $ 5 billion shot in the arm right about now. So could a lot of increasingly desperate people. According to the author, the proposed extension is ______.
Broadly speaking, the Englishman is a quiet, shy, reserved person who is fully (21) only among people he knows well. In the presence of strangers or foreigners he often seems inhibited, (22) embarrassed. You have only to (23) a commuter train any morning or evening to see the truth of this. Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; no one speaks. In fact, to do so would seem most unusual. (24) ,there is here an unwritten but clearly understood code of behavior which, (25) broken, makes the person immediately the object of (26) It is a well-known fact that the English have a (27) for the discussion of their weather and that, given half a chance, they will talk about it (28) Some people argue that it is because English weather (29) forecast and hence is a source of interest and (30) to everyone. This may be so. (31) Englishmen cannot have much (32) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (33) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate—as the weathermen in his (34) The overseas visitors may be excused for showing surprise at the number of references (35) weather that the English make to each other in the course of a single day. Very often conversational greetings are (36) by comments on the weather. "Nice day, isn’t it Beautiful!" may well be heard instead of "Good morning, how are you" (37) the foreigner may consider this exaggerated and comic, it is worthwhile pointing out that it could be used to his advantage. (38) he wants to start a conversation with an Englishman but is (39) to know where to begin, he could do well to mention the state of the weather. It is a safe subject which will (40) an answer from even the most reserved of Englishmen.
A注册会计师在审计XYZ公司2007年度会计报表，正在了解XYZ公司及其环境，以便评价风险并安排应对措施，A注册会计师了解到XYZ公司出现以下情况：（1）新颁布的行业相关法律法规、会计准则、监管规则对XYZ公司经营活动、投资活动和筹资活动可能产生重大影响。（2）XYZ公司经营活动现金流量连续为负数。（3）XYZ公司盈利能力或财务状况必须满足上市交易，偿债要求或债务协议的规定的其他要求，否则可能导致退市、特别处理、清偿债务等后果。（4）XYZ公司管理层的薪酬与公司报表利润挂钩。（5）XYZ公司2007年度出现大量非常规交易，且拿不到交易对方经审计的财务报表。（6）XYZ公司2007年度的高层人员、法律顾问有了变动。（7）XYZ公司管理层过分强调保持或提高公司股票或盈利水平。（8）非财务主管的管理层过度干涉会计政策的选择或重大会计估计的做出。要求：（1）结合A注册会计师了解到XYZ公司的情况，分析舞弊因素。（2）如果A注册会计师评价XYZ公司舞弊因素后，如何运用职业判断评估舞弊导致的重大错报风险（3）应对重大错报风险的总体措施有哪些（4）针对舞弊导致的认定层次重大错报风险，A注册会计师应当考虑如何实施进一步的审计程序（5）哪些情况注册会计师应当与XYZ公司的治理层进行沟通（6）注册会计师对舞弊的责任是什么，为什么
患者，女性，33岁，左季肋部摔伤6h。查体：血压65/43mmHg，脉搏122/min，左侧腹部压痛明显，腹肌紧张不明显，疑为外伤性脾破裂。 确诊前，给予患者的护理措施除外
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