问答题The planet's health depends on the survival of coral reefs.
问答题
The planet's health depends on the survival of coral reefs.
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解析：
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() is setting up a research team to see how children react to video games. A.The Japan’s Health MinistryB.Japan’s health MinistryC.A Japan’s health MinistryD.Japan health Ministry
4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her firstpension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.The following information has been extracted from client files and from telephone conversations with Coral.Coral:– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.– 1999 – Moved to the UK and has lived and worked here since then.– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.– No income apart from that received from Reef Ltd.Reef Ltd:– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.– Four employees including Coral.– Provides scuba diving lessons to members of the public.Payments from Reef Ltd to Coral in 2007/08:– Director’s fees of ￡460 per month.– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.Pension contributions:– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pensioncontributions of ￡9,000.– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimisethe total after tax cost.– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.House in the country of Kalania:– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.– Coral will use it for holidays for two months each year.The tax system in the country of Kalania:– No capital gains tax or inheritance tax.– Income tax at 8% on income arising in the country of Kalania.– No double tax treaty with the UK.Required:(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pensioncontributions of ￡9,000 should be made:– wholly by Reef Ltd; or– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.Your answer should include supporting calculations where necessary. (9 marks)
(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Coral should adopt in order to minimise the total income tax sufferedon the rental income. (7 marks)
It is a common sense that the earth is ( ). A、one of the suns’ planetsB、one of the sun's planetsC、one of the sun’s planetD、one of the suns’ planet’s
Whether age is happy or unpleasant depends less on money or on health than()on your ability to have fun. A.it isB.it wasC.it dependsD.it does
Which step should be taken，if possible，when the vessel must be abandoned because of a distress situation ________．A.Alert the Coast Guard by using the survival craft's portable INMARSAT unitB.Program the SART and EPIRB to transmit the vessel's location and situationC.Place the SART and EPIRB in the“ON”position and secure them to the survival craftD.No additional steps are needed as the SART and EPIRB will both automatically float free and operate properly
Passage 2Americans don’t like to lose wars．Of course，a lot depends on how you define just what a waris．There are shooting wars—the kind that test patriotism and courage--and those are the kind atwhich the U．S．excels．But other struggles test those qualities t00．What else was the GreatDepression or the space race or the construction of the railroadsIf American indulge in a bit offlag--when the job is done，they earned it．Now there is a similar challenge--global warmin9．The steady deterioration of the very climateof this very planet is becoming a war of the first order，and by any measure，the U．S．is losing．Indeed，if America is fighting at all，it’sfighting on the wrong side．The U．S．produces nearly aquarter of the world’s greenhouse gases each year and has stubbornly made it clear that it doesn’tintend to do a whole lot about it．Although l 74 nations approved the admittedly flawed Kyotoaccords to reduce carbon levels，the U．S．walked away from them．There are vague promises ofmanufacturing fuel from herbs or powering cars with hydrogen．But for a country that tightly citespatriotism as one of its core values，the U．S．is taking a pass on what might be the most patrioticstruggle of all. It′ s hard to imagine a bigger fight than one for the survival of a country′ s coasts andfarms, the health of its people and stability of its economy.The rub is, if the vast majority of people increasingly agree that climate change is a globalemergency, there′s far less agreement on how to fix it. Industry offers its plans, which too oftenwould fix little. Environmentalists offer theirs, which too often amount to native wish lists that couldweaken America′ s growth. But let′ s assume that those interested parties and others will always bentthe table and will always demand that their voices be heard and that their needs be addressed. Whatwould an aggressive, ambitious, effective plan look like--one that would leave the U.S. bothenvironmentally safe and economically soundHalting climate change will be far harder. One of the more conservative plans for addressingthe problem calls for a reduction of 25 billion tons of carbon emissions over the next 52 years. Andyet by devising a consistent strategy that mixes short-time profit with long-range objective andblends pragmatism with ambition, the U.S. can, without major damage to the economy, help halt theworst effects of climate change and ensure the survival of its way of life for future generations.Money will do some of the work, but what′s needed most is will. "I′m not saying the challenge isn′talmost overwhelming," says Fred Krupp. "But this is America, and America has risen to thesechallenges before."From the last sentence of Paragraph 2, we may learn that the survival of a country′s coastsand farms, the health of its people and the stability of its economy is __________.A.of utmost importanceB.a fight no one can winC.beyond people' s imaginationD.a less significant issue
Passage 2Americans don’t like to lose wars．Of course，a lot depends on how you define just what a waris．There are shooting wars—the kind that test patriotism and courage--and those are the kind atwhich the U．S．excels．But other struggles test those qualities t00．What else was the GreatDepression or the space race or the construction of the railroadsIf American indulge in a bit offlag--when the job is done，they earned it．Now there is a similar challenge--global warmin9．The steady deterioration of the very climateof this very planet is becoming a war of the first order，and by any measure，the U．S．is losing．Indeed，if America is fighting at all，it’sfighting on the wrong side．The U．S．produces nearly aquarter of the world’s greenhouse gases each year and has stubbornly made it clear that it doesn’tintend to do a whole lot about it．Although l 74 nations approved the admittedly flawed Kyotoaccords to reduce carbon levels，the U．S．walked away from them．There are vague promises ofmanufacturing fuel from herbs or powering cars with hydrogen．But for a country that tightly citespatriotism as one of its core values，the U．S．is taking a pass on what might be the most patrioticstruggle of all. It′ s hard to imagine a bigger fight than one for the survival of a country′ s coasts andfarms, the health of its people and stability of its economy.The rub is, if the vast majority of people increasingly agree that climate change is a globalemergency, there′s far less agreement on how to fix it. Industry offers its plans, which too oftenwould fix little. Environmentalists offer theirs, which too often amount to native wish lists that couldweaken America′ s growth. But let′ s assume that those interested parties and others will always bentthe table and will always demand that their voices be heard and that their needs be addressed. Whatwould an aggressive, ambitious, effective plan look like--one that would leave the U.S. bothenvironmentally safe and economically soundHalting climate change will be far harder. One of the more conservative plans for addressingthe problem calls for a reduction of 25 billion tons of carbon emissions over the next 52 years. Andyet by devising a consistent strategy that mixes short-time profit with long-range objective andblends pragmatism with ambition, the U.S. can, without major damage to the economy, help halt theworst effects of climate change and ensure the survival of its way of life for future generations.Money will do some of the work, but what′s needed most is will. "I′m not saying the challenge isn′talmost overwhelming," says Fred Krupp. "But this is America, and America has risen to thesechallenges before."What is the author′ s attitude towards America′ s policies on global warmingA.Critical.B.Indifferent.C.Supportive.D.Compromising.
共用题干第一篇U. S. States Do Poorly in Women's HealthNot a single U. S. state meets basic federal goals for women's health,and the nation as a whole fails except in two areas一mammograms（乳腺X光照片）and dental（牙齿的） check-ups一researchers said on Thursday.Millions of women lack health insurance,and states make it difficult to enroll（加入）in Medicaid,the state-federal health insurance plan for the poor,according to the report.And few states are doing anywhere near enough to help women quit smoking一the leading cause of death in the United States."The nation as a whole and the individual states fall short of meeting national goals," reads the report,put together by the National Women's Law Center and the Oregon Health&Science University."These health goals provide a road map for assessing the status of women's health."Of 27 measures examined by the group,from screening for diseases to actually treating them,the nation passes on only two,the researchers said."The nation is so far from the health goals that it receives an overall grade of'unsatisfactory',"they wrote.The problem seems to be a lack among states of an overall plan for health in general, the NWLC said." State policy makers' piecemeal（一件一件做的）approach to our health care crisis has resulted in a complex and ineffective system that fails to meet the health care needs of women,"Judy Waxman,NWLC Vice President for Health,said in a statement."Lawmakers need to take a comprehensive,long-term approach to meeting women's health needs and tackle this serious problem that troubles so many families." The national goals for women's health make it easier toA:meet women's health needs.B:assess the status of women's health.C:solve women's health problems.D:deal with the health care crisis.
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If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"In the writer′s opinion, the people whodon′t have troubles are ______.A.the persons who go to Great Barrier ReefB.the persons who have passed awayC.the persons who are being testedD.the persons who are healthy
If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"The ocean side of the reef is livelyand colorful because______.A.it is in still waterB.it has no challenge to its survivalC.it has a lot of sunshineD.it has to fight for its survival everyday
If you have a problem, don′t worry! Itis easy to say if you don′t have one yourself. But there are only a few peoplewho don′t have troubles. We call them cemeteries. Believe it or not, most of yourproblems may actually be good for you!You may know about the Great Barrier Reef,running some 1800 miles from New Guinea to Australia. Visitors are often takento see the reef. On one tour, one visitor asked an interesting question. "I notice that the lagoon side ofthe reef looks pale and lifeless, while the ocean side is lively and colorful.Why is this?"The guide answered: "The coral aroundthe lagoon side is in still water. It dies early with no challenge to itssurvival. The coral on the ocean side is always being worn by wind, waves and storms.It has to fight for its survival every day. As it is challenged, it changes andgrows healthy, and it grows strong." He added, "That′s the way it iswith every living thing."It is the same with people. Challenged andtoughened, we come alive! Like coral by the sea, we grow. Physical problemsmake for a stronger body. Stress makes for a stronger mind. So, if you have problems,it′s no problem! Just tell yourself, "There I grow again!"The author′s attitude towardproblems can be described as ______.A.indifferent B.neutralC.positive D.pessimistic
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单选题The survival craft’s engine is fueled with（）.AkeroseneBunleaded gasolineCdiesel oilDliquefied gas
单选题Survival craft EPIRBs (Class S) are（）.Apermanently mounted in the survival craftBportable and stowed for carriage to the survival craftCpermanently mounted on the bridge wingsDportable and stowed in the emergency gear locker
单选题All the holds to be familiar with the survival craft’s（）.Acleanly/duringBclear/meawhileCclean/betweenDclean/prior to
单选题According to paragraph 1, what can we know about cardiac arrest?AIt’s far away from Americans.BIt has a high death rate now.CIts occurrence depends on where you live.DThe survival relies on the real estate.
单选题Opposition occurs when（）.Athe Sun，Earth，and Moon are at right anglesBthe Sun's declination is 0°and is moving southCan inferior planet is at the maximum angle to the line of sight to the SunDthe Earth is between a planet and the Sun
单选题All vessel personnel should be familiar with the survival craft’s（）Aboarding and operating proceduresBmaintenance scheduleCnavigational systemsDfuel consumption rates
单选题Passage 2Americans don't like to lose wars. Of course,a lot depends on how you define just what a war is. There are shooting wars-the kind that test patriotism and courage-and those are the kind at which the U.S. excels. But other struggles test those qualities too. What else was the Great Depression or the space race or the construction of the railroads? If American indulge in a bit of flag-when the job is done, they earned it.Now there is a similar challenge-global warming. The steady deterioration of the very climate of this very planet is becoming a war of the first order, and by any measure, the U.S. is losing. Indeed, if America is fighting at all, it's fighting on the wrong side. The U.S. produces nearly a quarter of the world's greenhouse gases each year and has stubbornly made it clear that it doesn't intend to do a whole lot about it. Although 174 nations approved the admittedly flawed Kyoto accords to reduce carbon levels, the U.S. walked away from them. There are vague promises of manufacturing fuel from herbs or powering cars with hydrogen. But for a country that tightly citespatriotism as one of its core values, the U.S. is taking a pass on what might be the most patriotic struggle of all. It's hard to imagine a bigger fight than one for the survival of a country's coasts and farms, the health of its people and stability of its economy.The rub is, if the vast majority of people increasingly agree that climate change is a global emergency, there's far less agreement on how to fix it. Industry offers its plans, which too often would fix little. Environmentalists offer theirs, which too often amount to native wish lists that could weaken America's growth. But let's assume that those interested parties and others will always bent the table and will always demand that their voices be heard and that their needs be addressed. What would an aggressive, ambitious, effective plan look like-one that would leave the U.S. both environmentally safe and economically sound?Halting climate change will be far harder. One of the more conservative plans for addressing the problem calls for a reduction of 25 billion tons of carbon emissions over the next 52 years. And yet by devising a consistent strategy that mixes short-time profit with long-range objective and blends pragmatism with ambition, the U.S. can, without major damage to the economy, help halt the worst effects of climate change and ensure the survival of its way of life for future generations. Money will do some of the work, but what's needed most is will.I'm not saying the challenge isn't almost overwhelming,says Fred Krupp.But this is America, and America has risen to these challenges before.What is the author's attitude towards America's policies on global warming？ACritical.BIndifferent.CSupportive.DCompromising.
单选题Which step should be taken，if possible，when the vessel must be abandoned because of a distress situation（）.AAlert the Coast Guard by using the survival craft's portable INMARSAT unitBProgram the SART and EPIRB to transmit the vessel's location and situationCPlace the SART and EPIRB in the“ON”position and secure them to the survival craftDNo additional steps are needed as the SART and EPIRB will both automatically float free and operate properly
单选题Passage 2Americans don't like to lose wars. Of course,a lot depends on how you define just what a war is. There are shooting wars-the kind that test patriotism and courage-and those are the kind at which the U.S. excels. But other struggles test those qualities too. What else was the Great Depression or the space race or the construction of the railroads? If American indulge in a bit of flag-when the job is done, they earned it.Now there is a similar challenge-global warming. The steady deterioration of the very climate of this very planet is becoming a war of the first order, and by any measure, the U.S. is losing. Indeed, if America is fighting at all, it's fighting on the wrong side. The U.S. produces nearly a quarter of the world's greenhouse gases each year and has stubbornly made it clear that it doesn't intend to do a whole lot about it. Although 174 nations approved the admittedly flawed Kyoto accords to reduce carbon levels, the U.S. walked away from them. There are vague promises of manufacturing fuel from herbs or powering cars with hydrogen. But for a country that tightly citespatriotism as one of its core values, the U.S. is taking a pass on what might be the most patriotic struggle of all. It's hard to imagine a bigger fight than one for the survival of a country's coasts and farms, the health of its people and stability of its economy.The rub is, if the vast majority of people increasingly agree that climate change is a global emergency, there's far less agreement on how to fix it. Industry offers its plans, which too often would fix little. Environmentalists offer theirs, which too often amount to native wish lists that could weaken America's growth. But let's assume that those interested parties and others will always bent the table and will always demand that their voices be heard and that their needs be addressed. What would an aggressive, ambitious, effective plan look like-one that would leave the U.S. both environmentally safe and economically sound?Halting climate change will be far harder. One of the more conservative plans for addressing the problem calls for a reduction of 25 billion tons of carbon emissions over the next 52 years. And yet by devising a consistent strategy that mixes short-time profit with long-range objective and blends pragmatism with ambition, the U.S. can, without major damage to the economy, help halt the worst effects of climate change and ensure the survival of its way of life for future generations. Money will do some of the work, but what's needed most is will.I'm not saying the challenge isn't almost overwhelming,says Fred Krupp.But this is America, and America has risen to these challenges before.From the last sentence of Paragraph 2，we may learn that the survival of a country's coasts and farms，the health of its people and the stability of its economy is________.Aof utmost importanceBa fight no one can winCbeyond people's imaginationDa less significant issue