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In the United States the cost of living has been steadily rising for the past few decades. Food prices, clothing costs, housing expenses, and tuition fees are (36) getting higher and higher. Partly because of (37) need, and partly because of career choices for personal (38) , mothers have been leaving the (39) role of full-time homemaker. Increasingly they have been going out of home and taking (40) jobs in the society. Making such a significant role change (41) the life of the entire family, especially the children’s. Some (42) are obvious. For example, dinnertime is at a later hour. Mothers leave home early in the morning, feeling (43) because they will not be at home when their children return from school. They suppress their guilt since they believe that their work will benefit everyone in the long run. (44) . The emotional impact on the children can be significant. After all, they are alone for several hours during the daytime, and they feel that their mothers should be there for them. (45) . All too often, however, the mothers arrive home exhausted and face the immediate task of preparing dinner for the family. (46) .
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Many students find the experience of attending university lectures to be a confusing and frustrating experience. The lecturer speaks for one or two hours, perhaps (67) the talk with slides, writing up important information on the blackboard, (68) reading material and giving out (69) . The new student sees the other students continuously writing on notebooks and (70) what to write. Very often the student leaves the lecture (71) notes which do not catch the main points and (72) become hard even for the (73) to understand. Most institutions provide courses which (74) new students to develop the skills they need to be (75) listeners and also note-takers. (76) these are unavailable, there are many useful study-skills guides which (77) learners to practice these skills (78) . In all cases it is important to (79) the problem and grasp these skills (80) actually starting your studies. It is important to (81) that most students have difficulty in acquiring the language skills (82) in college study. One way of (83) these difficulties is to attend the language and study-skills classes which most institutions provide throughout the (84) year. Another basic (85) is to find a study partner (86) it is possible to identify difficulties, exchange ideas and provide support.
长河公司是一家大型国有控股企业，该公司发生以下情况： (1) 2003年3月，公司董事长胡某主持召开董事会会议，研究进一步加强会计工作问题。 根据公司经理的提名，会议决定增设1名副经理主管财会工作，现任总会计师配合其工作。 (2) 2003年5月，公司会计科负责收入、费用账目登记工作的会计张某提出休产假。因会计科长出差在外，主管财会工作的副经理指定出纳员兼管张某的工作，并让出纳员与张某自行办理会计工作交接手续。 (3) 2003年9月，公司一供货商多次上门催要逾期货款，经公司董事长胡某同意，会计科长让出纳员开出一张35万元的转账支票给供货商。供货商向银行提示付款时，银行以长河公司的银行存款余额不足35万元为由予以退票。 (4) 2003年12月，公司产品滞销状况仍无根本改变，亏损已成定局。公司董事长胡某指使会计科在会计报表上做一些“技术处理”，确保“实现”年初定下的盈利40万元的目标。会计科遵照办理。 (5) 2004年2月，公司财务会计报告经主管财会工作的副经理、总会计师、会计科长签名并盖章后报出，公司董事长胡某未在财务会计报告上签章。 要求：根据上述情况和会计、金融法律制度的有关规定，回答下列问题： 该公司董事长胡某指使会计科在会计报表上做一些“技术处理”，致使公司由亏损变为盈利的行为属于何种违法行为应承担哪些法律责任
We have tended to view Yoga (瑜珈) as a kind of foreign religious exercise. But in fact from a medical standpoint, the age-old set of exercises known in the west as "yoga" offers a (47) variety of proven health benefits. It increases the (48) of the heart and slows the breathing rate, improves fitness, lowers blood pressure, (49) relaxation and reduces stress and anxiety. It also serves to improve posture, flexibility, (50) , sleep and digestion. It is not, in itself, a cure for any medical illness. A typical session includes three disciplines: breathing exercises, body postures, and meditation (沉思). Each session usually begins with a set of (51) warm-up exercises. The teacher will then ask you to (52) on your breathing, and may take you through several breathing exercises. At the very least, you will be asked to breathe through your nose evenly. Then it’s on to the yoga postures, a series of poses that is (53) designed must be held for periods of a few seconds to several minutes. As you assume the various postures, you will be asked to move gently. Breathing techniques remain important in the movement. (54) , as you hold certain postures, you may be (55) to breathe regularly. You will be allowed to rest after every three or four postures, and at the (56) of the exercise, there is usually a period of rest or meditation. A) concentration F) Likewise K) typically B) particularly G) tender L) instructed C) conclusion H) focus M) gentle D) efficiency I) significant N) devote E) advances J) effect O) promotes
某城区缺少办公用房，两年前甲公司兼并了该城区中一个有沿街二层标准工业厂房的工厂，兼并后自行将厂房改造、重新装修为办公楼用于出租。现政府将该区段规划改造成办公商务区，上述房屋需拆迁。甲公司为获得最有利的拆迁补偿，向房地产估价机构进行专业咨询。 根据《城市房屋拆迁管理条例》和《城市房屋拆迁估价指导意见》，甲公司开发中心可能提出哪些评估要求对甲公司可能提出的评估要求，房地产估价机构该如何解答
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