题目内容

What’s the right activity for me Whoever you are, there’s an activity for you. And just as getting fitter doesn’t have to mean pushing yourself to the limits of your endurance, you don’t have to be technically brilliant at a particular sport to derive pleasure and health benefits from it. Some people hold back from getting fit because they feel self-conscious about their ability or body and want to find an activity they can do on their own, but organized classes and sports clubs can provide you with support and motivation, as well as a chance to make new friends. If you’re interested in football, hockey or other team sports, for example, many local clubs will have several teams of varying abilities, while there are plenty of aerobics(有氧健身) or yoga classes specifically designed to cater for beginners. You’re never too old to learn to swim, or you can take classes to improve your technique if that’s what’s holding you back. But many activities can be done by yourself, and require neither technical expertise nor much in the way of equipment or expens just your willingness to give it a go. Here are some of the best, easiest and most popular ways to start getting fit, as well as some suggestions for alternatives, that get you started or put you in touch with a local club. Walking Most of us walk at some point each day but we do it far less than we used to. The government calculates there’s been a decline of more than 20 percent in the number of miles walked since the mid-1980s. But walking is the simplest and cheapest of all exercises, and making it a regular activity and focusing on the intensity or distance covered can greatly iflcrease your fitness. Walking improves the condition of your heart and lungs and works the muscles of the lower body. It’s a weight-bearing activity, so it may improve bone density, yet it’s also low impact, putting less stress on the joints than some other forms of exercise. Aside from the health benefits of walking, some of the country’s most beautiful scenery can only be accessed on foot, so if you don’t try walking, think what you’re denying yourself. If you’re a novice, go in groups or as part of an organized outing via a ramblers club. Walking up hills expends more energy even walking down again uses more energy than walking on the flat, but if you don’t think you’re ready for the hills yet. boost your fitness by walking just about anywhere. You could try power walking in the park. For example:the idea is to walk at such a fast pace that it would actually be easier to brcak into a run. You burn more calories walking at this speed than you would running at the same pace. Running/jogging Running might just be the ultimate way to get fit:it’s cheap, can be done anywhere, at any time and, most importantly, is very effective. There’s really no difference between running and jogging, although jogging is often used to describe running at a slow pace. Whatever you call it, all you need is a good pair of running shoes and a little enthusiasm. As long as you’re healthy and take it easy to start with, anyone can run. If you have a history of certain diseases like chest pain. high blood pressure, or have had recent surgery or are pregnant, consult a doctor first. As a high-impact activity, running may maintain or increase bone density. But it can also put more stress on your joints than lower impact activities such as walking and cycling, especially if you’re overweight. Again, if you’re concerned, consult your doctor. As with all exercise, you must warm up first. Start by walking at a brisk pace, then gradually break into a slow jog. Run at a pace at which you can still hold a conversation, but which definitely feels harder than walking. If you’re getting too breathless to talk, slow down or walk for a while until you’re breathing more easily. To begin with, aim to run/walk in this way for ten minutes in total. Do this every second or third day, gradually reducing the walking time and increasing the running until you can run for the full ten minutes. At the end of each session, warm down by finishing with a slow jog or brisk walk until your heart rate and breathing have returned to more normal levels. Stretch while your muscles are still warm. Next, start to increase the total duration of your run by a minute or two every third session, until you can manage 30 minutes three times a week. Even if you’re feeling good, don’t be tempted to increase your running time by more than ten percent each week. Many people are put off running because they find it boring. For this reason, it is important to get a bit of variety in your running. There are many different sorts of running—road running, cross-country running, fell running(running in the hills), or you could run at your local athletics track, or even on a treadmill at the gym(though running on a moving treadmill uses less energy). Swimming Swimming is another popular way to start getting fit because most towns have a pool, it’s still relatively inexpensive and you need even less kit than you do for running. Most pools also offer lessons if you’re a non-swimmer, or you haven’t swum for years and want to improve your technique. Swimming is a great way to tone up and trim down-because to swim you need to move your body against the resistance of the water. Just swimming a few lengths involves most of the major muscle groups, giving your body a good workout. And if you gradually increase the pace. you’ll get a brilliant aerobic workout, too. Swimming is also an effective form of fat-burning exercise:because you can swim at your own pace, slowly if you wish, you can keep swimming for long periods, and maintaining your staying power is a vital goal in fat-burning exercise. The other big advantage is that water supports your weight and takes the stress off your joints, so you can put your body through a good workout without your knees, hips or spine paying the price. Research shows that exercising in waist-deep water reduces the pressure on joints by 50%, while exercising in chest-deep water reduces it by as much as 75%. This can also make it a great exercise if you’re recovering from an injury that means you can’t run or play your normal sport. Gym The gym can be a good place to work on overall aerobic fitness and build muscle strength, or just somewhere to exercise on days when you can’t face the cold or the rain. Gym-based activities include aerobic exercise such as running, rowing or cycling machines, weight training, and classes, such as aerobics or aerobic dance. All ages and fitness levels are catered for and improvements can be measured and exercise programs tailored to your needs. Check your instructor is qualified to recognized standards, especially if you’re weight training. Incorrect technique can easily lead to injuries or make existing problems worse. For advice, take a look at the Register of Exercise Professionals. Some gyms can be expensive to join, but council-run facilities often offer a cheaper alternative where you can pay per session rather than shelling out for an annual membership. What do you know about“power walking”from the passage

A. It is a kind walking people do in the park.
B. It may burn more calories than running.
C. People walk very fast to break into a run.
D. This kind of walking sets a pace for running.

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正保公司2008年度归属于普通股股东的净利润为40000万元,归属于优先股股东的净利润为1 000万元,发行在外普通股加权平均数为100 000万股。年初已发行在外的潜在普通股有: (1)股份期权12 000万份,每份股份期权拥有在授权日起五年后的可行权日以8元的行权价格购买1股本公司新发股票的权利。 (2)经批准于2008年1月1日发行了50万份可转换债券,每份面值1 000元,取得总收入50400万元。该债券期限为5年,票面年利率为3%,实际利率为4%,自2009年1月1日起利息按年支付;债券发行1年后可转换为普通股股票,初始转股价为每股10元,股票面值为每股1元。甲公司在该项可转换公司债券进行初始确认时,按相关规定进行了分拆。 假定:①甲公司采用实际利率法确认利息费用;②每年年末计提债券利息和确认利息费用;③不考虑其他相关因素;④(P/A,4%,5)=4.4518,(P/F,4%,5)=0.8219;⑤按实际利率计算的可转换公司债券的现值即为其包含的负债成份的公允价值;⑥按发行当日可转换公司债券的账面价值计算转股数。⑦稀释性每股收益计算结果保留4位小数,其余计算保留两位小数,单位以万元或万股表示。 当期普通股平均市场价格为12元,年度内没有期权被行权,所得税税率为25%。 要求:根据上述资料,不考虑其他因素,回答下列各题。 (1)下列有关基本每股收益的表述中,不正确的是( )。

A. 计算基本每股收益时,分母为当期发行在外普通股的算术加权平均数
B. 计算基本每股收益时,分子为归属于普通股和优先股股东的当期净利润
C. 基本每股收益仅考虑当期实际发行在外的普通股股份,按照归属于普通股股东的当期净利润除以当期实际发行在外普通股的加权平均数计算确定
D. 基本每股收益仅考虑当期实际发行在外的普通股股数,即期初发行在外普通股股数根据当期新发行或回购的普通股股数与相应的时间权数的乘积进行调整后的股数

What’s the right activity for me Whoever you are, there’s an activity for you. And just as getting fitter doesn’t have to mean pushing yourself to the limits of your endurance, you don’t have to be technically brilliant at a particular sport to derive pleasure and health benefits from it. Some people hold back from getting fit because they feel self-conscious about their ability or body and want to find an activity they can do on their own, but organized classes and sports clubs can provide you with support and motivation, as well as a chance to make new friends. If you’re interested in football, hockey or other team sports, for example, many local clubs will have several teams of varying abilities, while there are plenty of aerobics(有氧健身) or yoga classes specifically designed to cater for beginners. You’re never too old to learn to swim, or you can take classes to improve your technique if that’s what’s holding you back. But many activities can be done by yourself, and require neither technical expertise nor much in the way of equipment or expens just your willingness to give it a go. Here are some of the best, easiest and most popular ways to start getting fit, as well as some suggestions for alternatives, that get you started or put you in touch with a local club. Walking Most of us walk at some point each day but we do it far less than we used to. The government calculates there’s been a decline of more than 20 percent in the number of miles walked since the mid-1980s. But walking is the simplest and cheapest of all exercises, and making it a regular activity and focusing on the intensity or distance covered can greatly iflcrease your fitness. Walking improves the condition of your heart and lungs and works the muscles of the lower body. It’s a weight-bearing activity, so it may improve bone density, yet it’s also low impact, putting less stress on the joints than some other forms of exercise. Aside from the health benefits of walking, some of the country’s most beautiful scenery can only be accessed on foot, so if you don’t try walking, think what you’re denying yourself. If you’re a novice, go in groups or as part of an organized outing via a ramblers club. Walking up hills expends more energy even walking down again uses more energy than walking on the flat, but if you don’t think you’re ready for the hills yet. boost your fitness by walking just about anywhere. You could try power walking in the park. For example:the idea is to walk at such a fast pace that it would actually be easier to brcak into a run. You burn more calories walking at this speed than you would running at the same pace. Running/jogging Running might just be the ultimate way to get fit:it’s cheap, can be done anywhere, at any time and, most importantly, is very effective. There’s really no difference between running and jogging, although jogging is often used to describe running at a slow pace. Whatever you call it, all you need is a good pair of running shoes and a little enthusiasm. As long as you’re healthy and take it easy to start with, anyone can run. If you have a history of certain diseases like chest pain. high blood pressure, or have had recent surgery or are pregnant, consult a doctor first. As a high-impact activity, running may maintain or increase bone density. But it can also put more stress on your joints than lower impact activities such as walking and cycling, especially if you’re overweight. Again, if you’re concerned, consult your doctor. As with all exercise, you must warm up first. Start by walking at a brisk pace, then gradually break into a slow jog. Run at a pace at which you can still hold a conversation, but which definitely feels harder than walking. If you’re getting too breathless to talk, slow down or walk for a while until you’re breathing more easily. To begin with, aim to run/walk in this way for ten minutes in total. Do this every second or third day, gradually reducing the walking time and increasing the running until you can run for the full ten minutes. At the end of each session, warm down by finishing with a slow jog or brisk walk until your heart rate and breathing have returned to more normal levels. Stretch while your muscles are still warm. Next, start to increase the total duration of your run by a minute or two every third session, until you can manage 30 minutes three times a week. Even if you’re feeling good, don’t be tempted to increase your running time by more than ten percent each week. Many people are put off running because they find it boring. For this reason, it is important to get a bit of variety in your running. There are many different sorts of running—road running, cross-country running, fell running(running in the hills), or you could run at your local athletics track, or even on a treadmill at the gym(though running on a moving treadmill uses less energy). Swimming Swimming is another popular way to start getting fit because most towns have a pool, it’s still relatively inexpensive and you need even less kit than you do for running. Most pools also offer lessons if you’re a non-swimmer, or you haven’t swum for years and want to improve your technique. Swimming is a great way to tone up and trim down-because to swim you need to move your body against the resistance of the water. Just swimming a few lengths involves most of the major muscle groups, giving your body a good workout. And if you gradually increase the pace. you’ll get a brilliant aerobic workout, too. Swimming is also an effective form of fat-burning exercise:because you can swim at your own pace, slowly if you wish, you can keep swimming for long periods, and maintaining your staying power is a vital goal in fat-burning exercise. The other big advantage is that water supports your weight and takes the stress off your joints, so you can put your body through a good workout without your knees, hips or spine paying the price. Research shows that exercising in waist-deep water reduces the pressure on joints by 50%, while exercising in chest-deep water reduces it by as much as 75%. This can also make it a great exercise if you’re recovering from an injury that means you can’t run or play your normal sport. Gym The gym can be a good place to work on overall aerobic fitness and build muscle strength, or just somewhere to exercise on days when you can’t face the cold or the rain. Gym-based activities include aerobic exercise such as running, rowing or cycling machines, weight training, and classes, such as aerobics or aerobic dance. All ages and fitness levels are catered for and improvements can be measured and exercise programs tailored to your needs. Check your instructor is qualified to recognized standards, especially if you’re weight training. Incorrect technique can easily lead to injuries or make existing problems worse. For advice, take a look at the Register of Exercise Professionals. Some gyms can be expensive to join, but council-run facilities often offer a cheaper alternative where you can pay per session rather than shelling out for an annual membership. The purpose of writing the article is to______.

A. offer readers information about sports activities
B. persuade readers to try cheap ways of exercise
C. attract potential athletes to register for sports events
D. ask people to donate in order to develop public sports

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