题目内容
背景：某施工单位承担一矿井井底车场的施工任务，合同工期12个月，施工单位根据该矿井井底车场巷道与硐室的关系，绘制了井底车场施工网络进度计划(如图1所示，单位月)，并组织了3个施工队进行施工。各施工队的施工内容分别是：甲队A.C.H，乙队：B.E、M、N，丙队：D.G、J。
图1井底车场施工网络进度计划
工程施工进行3个月后，施工单位发现井下巷道工作面涌水较大。向建设单位建议在井底车场增加临时水仓及泵房，该工作名称为K，工期为2个月;工作K必须安排在工作D和E完成后才能开始。并应尽早组织施工，建设单位同意增加设置临时水仓及泵房，但要求施工单位合同安排施工，确保合同工期不变。
施工单位根据建设单位的意见，及时调整了施工安排，由乙队承担临时水仓及泵房工作K施工，安排在工作D.E结束后开始，K完成后再进行工作M的施工。该施工安排及时报告给了监理单位，施工单位据此安排还提出了补偿新工作K的费用和延长工程工期的索赔。
问题：
1、一级建造师证书领取中确定施工单位编制的原网络进度计划的关键线路和计算工期，施工安排中应优先确保那个施工队伍的施工？为什么？
2、增加临时水仓和泵房工作后，按着施工单位的施工安排，该工程的工期将是多少？需要优先确保哪个施工队伍的施工？
3、监理单位能否同意施工单位的施工安排？为什么？
4、施工单位应如何安排工作K的施工？由此能获得哪些补偿？
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Glam Co is a hairdressing salon which provides both ‘cuts’ and ‘treatments’ to clients. All cuts and treatments at the salon are carried out by one of the salon’s three senior stylists. The salon also has two salon assistants and two junior stylists.
Every customer attending the salon is first seen by a salon assistant, who washes their hair; next, by a senior stylist, who cuts or treats the hair depending on which service the customer wants; then finally, a junior stylist who dries their hair. The average length of time spent with each member of staff is as follows:
The salon is open for eight hours each day for six days per week. It is only closed for two weeks each year. Staff salaries are $40,000 each year for senior stylists, $28,000 each year for junior stylists and $12,000 each year for the assistants. The cost of cleaning products applied when washing the hair is $0·60 per client. The cost of all additional products applied during a ‘treatment’ is $7·40 per client. Other salon costs (excluding labour and raw materials) amount to $106,400 each year.
Glam Co charges $60 for each cut and $110 for each treatment.
The senior stylists’ time has been correctly identified as the bottleneck activity.
Required:
(a) Briefly explain why the senior stylists’ time has been described as the ‘bottleneck activity’, supporting your answer with calculations. (4 marks)
(b) Calculate the throughput accounting ratio (TPAR) for ‘cuts’ and the TPAR for ‘treatments’ assuming the bottleneck activity is fully utilised. (6 marks)
个人税务筹划是指在纳税行为发生之前，利用相关税收法律法规漏洞，理财策划人员通过对纳税主体的经营活动或投资行为等涉税事项做出事先安排，以达到减轻税负或递延纳税目标的一系列活动。()
Chair Co has developed a new type of luxury car seat. The estimated labour time for the first unit is 12 hours but a learning curve of 75% is expected to apply for the first eight units produced. The cost of labour is $15 per hour. The cost of materials and other variable overheads is expected to total $230 per unit.
Chair Co plans on pricing the seat by adding a 50% mark-up to the total variable cost per seat, with the labour cost being based on the incremental time taken to produce the 8th unit.
Required:
(a) Calculate the price which Chair Co expects to charge for the new seat. Note: The learning index for a 75% learning curve is –0·415. (5 marks)
(b) The first phase of production has now been completed for the new car seat. The first unit actually took 12·5 hours to make and the total time for the first eight units was 34·3 hours, at which point the learning effect came to an end. Chair Co are planning on adjusting the price to reflect the actual time it took to complete the 8th unit.
Required:
(i) Calculate the actual rate of learning and state whether this means that the labour force actually learnt more quickly or less quickly than expected. (3 marks)
(ii) Briefly explain whether the adjusted price charged by Chair Co will be higher or lower than the price you calculated in part (a) above. You are NOT required to calculate the adjusted price. (2 marks)
认为诗的极至在于“不着一字，尽得风流”，“羚羊挂角，无迹可求”，并把此作为意境的拓展的是 ()
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