3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operationunder the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitmentconsultancy which specialises in food sector appointments. Homeland has very high unemployment and the vastmajority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on1 January 2008.The following information is available:(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) whichowns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliersof the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reducethe costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% onall sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of theremaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they aredelivered into SFG’s supermarkets.(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. Allsandwiches are made by hand.(5) Packaging and labelling costs amount to $0·15 per sandwich.(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads includeall wages and salaries costs as all employees are subject to fixed term employment contracts.(7) Distribution costs are expected to amount to 8% of HSC’s revenue.(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, althoughhe is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits(assuming that all other revenue/cost data remains unchanged).(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.The directors are now considering investing in an enterprise resource planning system (ERPS).Required:(a) Using only the above information, show how the finance director of HSC reached his conclusion regardingthe expected sales margin and also state whether he was correct to be concerned about an increase in theprice of ingredients. (5 marks)
3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,
have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operation
under the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitment
consultancy which specialises in food sector appointments. Homeland has very high unemployment and the vast
majority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on
1 January 2008.
The following information is available:
(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) which
owns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliers
of the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reduce
the costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.
(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.
(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% on
all sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of the
remaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they are
delivered into SFG’s supermarkets.
(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. All
sandwiches are made by hand.
(5) Packaging and labelling costs amount to $0·15 per sandwich.
(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads include
all wages and salaries costs as all employees are subject to fixed term employment contracts.
(7) Distribution costs are expected to amount to 8% of HSC’s revenue.
(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, although
he is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits
(assuming that all other revenue/cost data remains unchanged).
(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.
The directors are now considering investing in an enterprise resource planning system (ERPS).
Required:
(a) Using only the above information, show how the finance director of HSC reached his conclusion regarding
the expected sales margin and also state whether he was correct to be concerned about an increase in the
price of ingredients. (5 marks)
相关考题：
What is TRUE about the Irish Republic's economy?A．It was the most successful among the EU countries.B．It has increased 8% in the last five years.C．The unemployment rate has reached its lowest level for 5 years.D．The commodity prices have decreased greatly in the country.
The group have now decided to convert their business idea into reality.(b) What elements should a marketing plan contain to achieve a successful launch of their restaurant?(8 marks)
2 Helen Bradshaw, a recent graduate with a degree in catering management, has spotted a market opportunity duringher first job with a large supermarket chain. She knows there is a growing market for distinctive, quality cakes in thebakery sections of the supermarket chains, as well as in supplying independent individual premium cake shops, andalso for catering wholesalers supplying restaurants and hotels.Helen is very determined to set up her own business under the brand name of ‘Helen’s cakes’, and has bought someequipment – industrial food mixers, ovens, cake moulds – and also rented a small industrial unit to make the cakes.Helen has created three sets of recipes – one for the premium cake shop market, one for the supermarkets and onefor the catering wholesalers but is uncertain which market to enter first. Each channel of distribution offers a differentset of challenges. The premium cake shop market consists of a large number of independent cake shops spreadthrough the region, each looking for daily deliveries, a wide product range and low volumes. The supermarkets aredemanding good quality, competitive prices and early development of a product range under their own brand name.The catering wholesalers require large volumes, medium quality and low prices.Helen has learnt that you are a consultant specialising in start-up enterprises and is looking to you for advice.Required:(a) Acting as a consultant, prepare a short report for Helen advising her on the advantages and disadvantageseach channel offers and the implications for a successful start-up. (12 marks)
5 Jones and Cousin, a public quoted company, operate in twenty seven different countries and earn revenue and incurcosts in several currencies. The group develops, manufactures and markets products in the medical sector. The growthof the group has been achieved by investment and acquisition. It is organised into three global business units whichmanage their sales in international markets, and take full responsibility for strategy and business performance. Onlyfive per cent of the business is in the country of incorporation. Competition in the sector is quite fierce.The group competes across a wide range of geographic and product markets and encourages its subsidiaries toenhance local communities by reinvestment of profits in local educational projects. The group’s share of revenue in amarket sector is often determined by government policy. The markets contain a number of different competitorsincluding specialised and large international corporations. At present the group is awaiting regulatory approval for arange of new products to grow its market share. The group lodges its patents for products and enters into legalproceedings where necessary to protect patents. The products are sourced from a wide range of suppliers, who, onceapproved both from a qualitative and ethical perspective, are generally given a long term contract for the supply ofgoods. Obsolete products are disposed of with concern for the environment and the health of its customers, withreusable materials normally being used. The industry is highly regulated in terms of medical and environmental lawsand regulations. The products normally carry a low health risk.The Group has developed a set of corporate and social responsibility principles during the period which is theresponsibility of the Board of Directors. The Managing Director manages the risks arising from corporate and socialresponsibility issues. The group wishes to retain and attract employees and follows policies which ensure equalopportunity for all the employees. Employees are informed of management policies, and regularly receive in-housetraining.The Group enters into contracts for fixed rate currency swaps and uses floating to fixed rate interest rate swaps. Thecash flow effects of these swaps match the cash flows on the underlying financial instruments. All financialinstruments are accounted for as cash flow hedges. A significant amount of trading activity is denominated in theDinar and the Euro. The dollar is its functional currency.Required:(a) Describe the principles behind the Management Commentary discussing whether the commentary should bemandatory or whether directors should be free to use their judgement as to what should be included in sucha commentary. (13 marks)
5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currentlyconsidering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whoseproducts are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to smalltubes around which films and paper products are wound. The cardboard tubes are usually purchased in very largequantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of thecustomers’ finished product.The directors have gathered the following information:(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine ispriced at $30,000 and requires only one operative for its operation. A one-day training course is required in orderthat an unskilled person can then operate such a machine in an efficient and effective manner.(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been inshort supply.(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The currentmarket leader has a 26% market share. The market shares of the other three major manufacturers, one of whichis JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms ofsize and quality. The market has grown by 2% per annum during recent years.(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was beinggiven to expanding operations in their packaging division overseas. The division possesses large-scale automatedmachinery for the manufacture of cardboard tubes of any size.(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which arecapable of housing small products such as film and paper-based products. At present, these tubes are on average30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.Required:(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboardtubes as a performance improvement strategy for BPC. (10 marks)
(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess thequality of service provided to its clients. (3 marks)
You install a non-RAC Oracle Database. During Installation, the Oracle Universal Installer (OUI) prompts you to enter the path of the Inventory directory and also to specify an operating system group name.Which statement is true?（）A. The ORACLE_BASE base parameter is not set.B. The installation is being performed by the root user.C. The operating system group that is specified should have the root user as its member.D. The operating system group that is specified must have permission to write to the inventory directory
My vessel is healthy and I request free pratique．What does the sentence My vessel is healthy mean？It means： ______.A.My ship has been maintainedB.My ship has been paintedC.All my crew members have been vaccinatedD.All my crew members have no quarantinable diseases
共用题干第一篇What's NASDAQ?NASDAQ is a familiar but strange name for people.We often learn its news via different kinds of media,though quite a lot of people can not tell what exactly it means.NASDAQ,short for the National Association of Securities Dealers Automated Quotations system,is one of the largest market in the world for stocks trading. The number of companies in NASDAQ is more than that of the other stock exchange in America,including the New York Stock Exchange(NYSE)and the American Stock Exchange(AMEX).Most of the companies listed on NASDAQ are smaller than most of those on the NYSE and AMEX.NASDAQ has become recognized as the home of new technology companies,especially computer and computer-related businesses.Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients.The brokers negotiate with market makers who concentrate on trading specific stocks to reach a price for the stock.Different from other stock exchange,NASDAQ has no central location where trading takes place.Instead,its market makers can be found all over the country and make trades by telephone and via the Internet. Since brokers and market makers trade stocks directly instead of on the floor of a stock exchange,NASDAQ is called an over-the-counter market. The term over-the-counter refers to the direct nature of the trading,as in a store where goods are handed over a counter.Since its foundation in 1971,the NASDAQ Stock Market has been the innovator. As the world's first electronic stock market,NASDAQ long ago set a precedent for technological trading innovation that is unrivaled.Now poised to become the world's first truly global market,the NASDAQ Stock Market is the market of choice for business industry leaders worldwide.By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.What does the passage mainly tell us?A:The history of NASDAQ.B:The difference between NASDAQ and other stock exchanges.C:How NASDAQ is managed.D:The general information about NASDAQ.
共用题干第一篇What's NASDAQ?NASDAQ is a familiar but strange name for people.We often learn its news via different kinds of media,though quite a lot of people can not tell what exactly it means.NASDAQ,short for the National Association of Securities Dealers Automated Quotations system,is one of the largest market in the world for stocks trading. The number of companies in NASDAQ is more than that of the other stock exchange in America,including the New York Stock Exchange(NYSE)and the American Stock Exchange(AMEX).Most of the companies listed on NASDAQ are smaller than most of those on the NYSE and AMEX.NASDAQ has become recognized as the home of new technology companies,especially computer and computer-related businesses.Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients.The brokers negotiate with market makers who concentrate on trading specific stocks to reach a price for the stock.Different from other stock exchange,NASDAQ has no central location where trading takes place.Instead,its market makers can be found all over the country and make trades by telephone and via the Internet. Since brokers and market makers trade stocks directly instead of on the floor of a stock exchange,NASDAQ is called an over-the-counter market. The term over-the-counter refers to the direct nature of the trading,as in a store where goods are handed over a counter.Since its foundation in 1971,the NASDAQ Stock Market has been the innovator. As the world's first electronic stock market,NASDAQ long ago set a precedent for technological trading innovation that is unrivaled.Now poised to become the world's first truly global market,the NASDAQ Stock Market is the market of choice for business industry leaders worldwide.By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.Who started NASDAQ?A:By stock brokers acting representing their clients.B:By market makers who concentrate on trading specific stocks to reach a price for the stock.C:By business industry leaders worldwide.D:By companies listed on NASDAQ.
共用题干第一篇What's NASDAQ?NASDAQ is a familiar but strange name for people.We often learn its news via different kinds of media,though quite a lot of people can not tell what exactly it means.NASDAQ,short for the National Association of Securities Dealers Automated Quotations system,is one of the largest market in the world for stocks trading. The number of companies in NASDAQ is more than that of the other stock exchange in America,including the New York Stock Exchange(NYSE)and the American Stock Exchange(AMEX).Most of the companies listed on NASDAQ are smaller than most of those on the NYSE and AMEX.NASDAQ has become recognized as the home of new technology companies,especially computer and computer-related businesses.Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients.The brokers negotiate with market makers who concentrate on trading specific stocks to reach a price for the stock.Different from other stock exchange,NASDAQ has no central location where trading takes place.Instead,its market makers can be found all over the country and make trades by telephone and via the Internet. Since brokers and market makers trade stocks directly instead of on the floor of a stock exchange,NASDAQ is called an over-the-counter market. The term over-the-counter refers to the direct nature of the trading,as in a store where goods are handed over a counter.Since its foundation in 1971,the NASDAQ Stock Market has been the innovator. As the world's first electronic stock market,NASDAQ long ago set a precedent for technological trading innovation that is unrivaled.Now poised to become the world's first truly global market,the NASDAQ Stock Market is the market of choice for business industry leaders worldwide.By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.What can be inferred from the passage?A:NASDAQ is the headquarters of new technology companies.B:Companies in NASDAQ are smaller than most of those on the NYSE and AMEX.C:NASDAQ has innovated a lot in stock market.D:Hundreds of companies achieve their desired growth every year.
共用题干第一篇What's NASDAQ?NASDAQ is a familiar but strange name for people.We often learn its news via different kinds of media,though quite a lot of people can not tell what exactly it means.NASDAQ,short for the National Association of Securities Dealers Automated Quotations system,is one of the largest market in the world for stocks trading. The number of companies in NASDAQ is more than that of the other stock exchange in America,including the New York Stock Exchange(NYSE)and the American Stock Exchange(AMEX).Most of the companies listed on NASDAQ are smaller than most of those on the NYSE and AMEX.NASDAQ has become recognized as the home of new technology companies,especially computer and computer-related businesses.Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients.The brokers negotiate with market makers who concentrate on trading specific stocks to reach a price for the stock.Different from other stock exchange,NASDAQ has no central location where trading takes place.Instead,its market makers can be found all over the country and make trades by telephone and via the Internet. Since brokers and market makers trade stocks directly instead of on the floor of a stock exchange,NASDAQ is called an over-the-counter market. The term over-the-counter refers to the direct nature of the trading,as in a store where goods are handed over a counter.Since its foundation in 1971,the NASDAQ Stock Market has been the innovator. As the world's first electronic stock market,NASDAQ long ago set a precedent for technological trading innovation that is unrivaled.Now poised to become the world's first truly global market,the NASDAQ Stock Market is the market of choice for business industry leaders worldwide.By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.How NASDAQ help thousands of companies achieve their desired growth and successfully make the leap into public ownership?A:the environment where someone get to know something.B:By providing an efficient environment for raising capital.C:By setting a precedent for technological trading innovation that is unrivaled.D:By concentrate on trading specific stocks to reach a price for the stock.
共用题干第一篇What's NASDAQ?NASDAQ is a familiar but strange name for people.We often learn its news via different kinds of media,though quite a lot of people can not tell what exactly it means.NASDAQ,short for the National Association of Securities Dealers Automated Quotations system,is one of the largest market in the world for stocks trading. The number of companies in NASDAQ is more than that of the other stock exchange in America,including the New York Stock Exchange(NYSE)and the American Stock Exchange(AMEX).Most of the companies listed on NASDAQ are smaller than most of those on the NYSE and AMEX.NASDAQ has become recognized as the home of new technology companies,especially computer and computer-related businesses.Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients.The brokers negotiate with market makers who concentrate on trading specific stocks to reach a price for the stock.Different from other stock exchange,NASDAQ has no central location where trading takes place.Instead,its market makers can be found all over the country and make trades by telephone and via the Internet. Since brokers and market makers trade stocks directly instead of on the floor of a stock exchange,NASDAQ is called an over-the-counter market. The term over-the-counter refers to the direct nature of the trading,as in a store where goods are handed over a counter.Since its foundation in 1971,the NASDAQ Stock Market has been the innovator. As the world's first electronic stock market,NASDAQ long ago set a precedent for technological trading innovation that is unrivaled.Now poised to become the world's first truly global market,the NASDAQ Stock Market is the market of choice for business industry leaders worldwide.By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.Which of the following is stated to be true?A:NASDAQ came into being in 1972.B:NASDAQ has been ready to become the world's first truly electronic global stock market.C:New York Stock Exchange is called an over-the-counter market.D:AMEX is the market of choice for business industry leaders worldwide.
资料：In a family where the roles of men and women are not sharply separated and where many household tasks are shared to a greater or lesser extent, notions of male superiority are hard to maintain. The pattern of sharing in tasks and in decisions makes for equality, and this in turn leads to further sharing. In such a home, the growing boy and girl learn to accept that equality more easily than did their parents and to prepare more fully for participation in a world characterized by cooperation rather than by the battle of the sexes.If the process goes too far and man's role is regarded as less important- and that has happened in some cases-we are as badly of as before, only in reverse. It is time to reassess the role of the man in the American family. We are getting a little tired of momism,-but we don't want to exchange it for neo-popism. What we need, rather, is the recognition that bringing up children involves a partnership of equals.There are signs that psychologists, social workers, and specialists on the family are becoming more aware of the part men play and that they have decided that women should not receive all the credit-nor all the blame. We have almost given up saying that a woman's place is the home. We are beginning, however, to analyze men's place in the home and to insist that he does have a place in it. Nor is that place irrelevant to the healthy development of the child.The family is a cooperative enterprise for which it is difficult to lay down rules, because each family needs to work out its own ways for solving its own problems.Excessive authoritarianism has unhappy consequences, whether it wears skirts or trousers, and the ideal of equal rights and equal responsibilities is connected not only with a healthy democracy, but also with a healthy family.What does the word "credit" mean in paragraph 3?（ ）A.FaithB.ComplaintC.AccountD.Reputation
资料：In a family where the roles of men and women are not sharply separated and where many household tasks are shared to a greater or lesser extent, notions of male superiority are hard to maintain. The pattern of sharing in tasks and in decisions makes for equality, and this in turn leads to further sharing. In such a home, the growing boy and girl learn to accept that equality more easily than did their parents and to prepare more fully for participation in a world characterized by cooperation rather than by the battle of the sexes.If the process goes too far and man's role is regarded as less important- and that has happened in some cases-we are as badly of as before, only in reverse. It is time to reassess the role of the man in the American family. We are getting a little tired of momism,-but we don't want to exchange it for neo-popism. What we need, rather, is the recognition that bringing up children involves a partnership of equals.There are signs that psychologists, social workers, and specialists on the family are becoming more aware of the part men play and that they have decided that women should not receive all the credit-nor all the blame. We have almost given up saying that a woman's place is the home. We are beginning, however, to analyze men's place in the home and to insist that he does have a place in it. Nor is that place irrelevant to the healthy development of the child.The family is a cooperative enterprise for which it is difficult to lay down rules, because each family needs to work out its own ways for solving its own problems.Excessive authoritarianism has unhappy consequences, whether it wears skirts or trousers, and the ideal of equal rights and equal responsibilities is connected not only with a healthy democracy, but also with a healthy family.According to the passage, we can safely conclude that______.A.authority and democracy are very essential to a healthy familyB.authoritarianism does no good to a healthy familyC.male superiority maintains a healthy familyD.women should be treated equally to men
A research center has been set up in this country.A:praised B:establishedC:reformed D:criticized
An administrator notices that every time a particular server is restarted it requires a password in order for the server to begin the start up process. Which of the following is the reason this is happening？（）A、The server needs to have the password service verified and reconfigured.B、The server administrator has set a password policy in Group Policy.C、The server has the BIOS setting configured incorrectly.D、The server is set with a boot password before accessing the OS
You install a non-RAC Oracle Database. During Installation, the Oracle Universal Installer (OUI) prompts you to enter the path of the Inventory directory and also to specify an operating system group name. Which statement is true?（）A、The ORACLE_BASE base parameter is not set.B、The installation is being performed by the root user.C、The operating system group that is specified should have the root user as its member.D、The operating system group that is specified must have permission to write to the inventory directory
You are installing Oracle Database 11g on your server. During the installation Oracle Universal Installer （OUI） prompts you to enter the path of the inventory directory and also prompts you to specify an operating systemgroup name. Which statement is true in this case（）A、The ORACLE_BASE parameter is not set.B、The installation is being performed by the root user.C、The operating system group that will be specified should have root user as its member.D、The installation is being performed without the "Create Starter Database" option selected.E、The operating system group that will be specified must have permission to write to the inventory directory
单选题My vessel is healthy and I request free pratique．What does the sentence My vessel is healthy mean?It means;（）.AMy ship has been maintainedBMy ship has been paintedCAll my crew members have been vaccinatedDAll my crew members have no quarantinable diseases
单选题You are installing Oracle Database 11g on your server. During the installation Oracle Universal Installer （OUI） prompts you to enter the path of the inventory directory and also prompts you to specify an operating systemgroup name. Which statement is true in this case（）AThe ORACLE_BASE parameter is not set.BThe installation is being performed by the root user.CThe operating system group that will be specified should have root user as its member.DThe installation is being performed without the Create Starter Database option selected.EThe operating system group that will be specified must have permission to write to the inventory directory
问答题Practice 2 ● In order to explore a foreign market, your company has decided to change its name to suit that foreign market, from LGD to LNO. You are the assistant to the Managing Director and are asked to inform all the staff of the name change. ● Write a memo: ● Informing them of the new name, ● Telling them when to use the new name, ● Stating that they should only use the new name after that time. ● Write 30-40 words on the opposite sheet.
单选题Which of the following is TRUE?AIf you have breakfast every morning, you’ll be fatBAll the traffic accidents are caused by poor sleepCTo join a social group helps you have a healthy mindDHaving a hobby is the best way to relax
单选题You are installing Oracle Database 11g on your server. During the installation Oracle UniversalInstaller （OUI） prompts you to enter the path of the inventory directory and also prompts you to specify anoperating system group name. Which statement is true in this case（）AThe ORACLE_BASE parameter is not set.BThe installation is being performed by the root user.CThe operating system group that will be specified should have root user as its member.DThe installation is being performed without the Create Starter Database option selected.EThe operating system group that will be specified must have permission to write to the inventorydirectory.
单选题In which of the following aspect can the “sea turtles” make contributions to their homeland?AThey return home with knowledge and contracts to set up new businesses.BThey help companies in their home country operate in their host country.CThey work harder for less pay.DThey help to achieve a lower unemployment rate.