题目内容
在法的形式体系中，低于宪法、法律，高于地方性法规的法的形式是（）。
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中国古代法家的法治强调（）。
Jump has a network of sports clubs which is managed by local managers reporting to the main board. The local managers have a lot of autonomy and are able to vary employment contracts with staff and offer discounts for membership fees and personal training sessions. They also control their own maintenance budget but do not have control over large amounts of capital expenditure.
A local manager’s performance and bonus is assessed relative to three targets. For every one of these three targets that is reached in an individual quarter, $400 is added to the manager’s bonus, which is paid at the end of the year. The maximum bonus per year is therefore based on 12 targets (three targets in each of the four quarters of the year). Accordingly the maximum bonus that could be earned is 12 x $400 = $4,800, which represents 40% of the basic salary of a local manager. Jump has a 31 March year end.
The performance data for one of the sports clubs for the last four quarters is as follows
Agreed targets are:
1. Staff must be on time over 95% of the time (no penalty is made when staff are absent from work)
2. On average 60% of members must use the clubs’ facilities regularly by visiting at least 12 times per quarter
3. On average 10% of members must book a personal training session each quarter
Required:
(a) Calculate the amount of bonus that the manager should expect to be paid for the latest fi nancial year. (6 marks)
(b) Discuss to what extent the targets set are controllable by the local manager (you are required to make a case for both sides of the argument). (9 marks)
(c) Describe two methods as to how a manager with access to the accounting and other records could unethically manipulate the situation so as to gain a greater bonus. (5 marks)
考题回顾：
1月6日上午山东省济南面试考题
试讲题目：
1.题目：水彩画
2.内容：
水彩画不同于中国传统绘画，它属于西方绘画体系，始于欧洲的文艺夏兴时期，并完善成熟于18世纪的英国，被誉为英国的“国画”。早期的水彩画家们往往先用墨水或单色画好轮廓与第一遍色，然后按照先浅后深的顺序，采取干后层层薄涂罩染、逐步丰富的多层画法来完成他们的作品。
画水彩画的工具与材料：水彩画笔、水彩画纸、水彩画颜色、干净密闭性好的调色盒。
画水彩画的技巧：
(1)干画法：干后重叠;干后接色。
(2)湿画法：湿时重叠;湿时接色。
(3)其他方法和技巧：留白、洗涤、水分的控制、用笔。
基本要求：
(1)掌握画水彩画的技巧
(2)选取知识点进行讲解
(3)教师在教学过程中需要有情感的升华
(4)十分钟之内讲完
答辩题目：
1.水彩画与中国传统绘画有什么联系与区别？
2.水彩画除了干画法湿画法，还可以进行一些特殊效果的制作，比如肌理，请列举几种？
Hammer is a large garden equipment supplier with retail stores throughout Toolland. Many of the products it sells are bought in from outside suppliers but some are currently manufactured by Hammer’s own manufacturing division ‘Nail’.
The prices (a transfer price) that Nail charges to the retail stores are set by head offi ce and have been the subject of some discussion. The current policy is for Nail to calculate the total variable cost of production and delivery and add 30% for profi t. Nail argues that all costs should be taken into consideration, offering to reduce the mark-up on costs to 10% in this case. The retail stores are unhappy with the current pricing policy arguing that it results in prices that are often higher than comparable products available on the market.
Nail has provided the following information to enable a price comparison to be made of the two possible pricing policies for one of its products.
Garden shears
Steel: the shears have 0？4kg of high quality steel in the fi nal product. The manufacturing process loses 5% of all steel put in. Steel costs $4,000 per tonne (1 tonne = 1,000kg)
Other materials: Other materials are bought in and have a list price of $3 per kg although Hammer secures a 10% volume discount on all purchases. The shears require 0？1kg of these materials.
The labour time to produce shears is 0？25 hours per unit and labour costs $10 per hour.
Variable overheads are absorbed at the rate of 150% of labour rates and fi xed overheads are 80% of the variable overheads.
Delivery is made by an outsourced distributor that charges Nail $0？50 per garden shear for delivery.
Required:
(a) Calculate the price that Nail would charge for the garden shears under the existing policy of variable cost plus 30%. (6 marks)
(b) Calculate the increase or decrease in price if the pricing policy switched to total cost plus 10%. (4 marks)
(c) Discuss whether or not including fi xed costs in a transfer price is a sensible policy. (4 marks)
(d) Discuss whether the retail stores should be allowed to buy in from outside suppliers if the prices are cheaper than those charged by Nail. (6 marks)
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