enthusiastically:_________________（adj.)

5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

to IAS 10 Events after the balance sheet date?

1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

2 A decline in the market value of investments.

3 The declaration of an ordinary dividend.

4 The determination of the cost of assets purchased before the balance sheet date.

A 1, 3, and 4

B 1 and 2 only

C 2 and 3 only

D 1 and 4 only

Think about what would make you really, really happy. More money? Wrong. Smiling, well-adjusted kids? Wrong again. The fact is we are terrible at predicting the source of joy. And whatever choices we do make, we likely later decide it was all for the best.

These are insights from happiness economics, perhaps the hottest field in what used to be called the dismal science. Happiness is everywhere--on the best-seller lists, in the minds of policymakers, and front and center for economists--yet it remains elusive. The golden role of economics has always been that well-being is a simple function of income. That's why nations and people alike strive for higher incomes-money gives us choice and a measure of freedom. After a certain income can, we simply don't get any happier. And it isn't what we have, but whether we have more than our neighbor, that really matters. So the news last week that in 2006 top hedge-fund managers took home $ 240 million, minimum, probably didn't make them any happier, it just made the rest of us less so.

Now policymakers are racing to figure out what makes people happy, and just how they should deliver it. Countries as diverse as Bhutan, Australia, China, Thailand and the U. IC are coming up with "happiness indexer," to be used alongside GDP as a guide to society's progress. In Britain, the "politics of happiness" will likely figure prominently in next year's elections. Never mind that the world's top happiness researchers recently gathered at a conference in Rome to debate whether joy is even measurable.

Why is this all happening now? only in the last decade have economists, psychologists, biologists and philosophers begun cross-pollinating in such a way to arrive at "happiness studies". Harvard psychologist Daniel Gilbert humorously sums up much of the new wisdom in his book "Stumbling on Happiness". He says 24-hour television and the Internet have allowed us all to see more seemingly happy people than ever before. "We're surrounded by the lifestyles of the rich and famous," says Gilbert, "rubbing our noses in the fact that others have more."

of course, the idea that money isn't the real key to happiness isn't new. The 18th-centry British Enlightenment thinker Jeremy Bentham argued that public policy should try to. maximize happiness, and many prominent economists agreed but could not quite embrace the idea. There was just no way to measure happiness objectively.

one of the early revelations of happiness research, from Richard Easterlin at the University of Southern

California, was that while the rich are typically happier than the poor, the happiness boost from extra cash isn't that great once one rises above the poverty line. The reason, says Easterlin, is the "hedonic cycle": we get used to being richer dam quick, and take it for granted or compare it to what others have, not what we used to have. Tums out, keeping up with the Joneses is hard-wired into our brains, thanks to our pack-creature roots.

Though many happiness researchers say "work less, play more" is the formula for happiness, Ruut Veenhoven, a professor at Erasmus University in Rotterdam, suggests otherwise. Hard-working Americans ranks 17th on his list; the hard-vacationing French 39th. Human beings do want a European-style. safety net, but also want freedom and opportunity.

And perhaps our intuitions about happiness should triumph over the fuzzy data, anyway. The economics of happiness has given us a couple of fairly hard and fast roles about well-being-being truly poor is bad, and time with friends and family are good. The good news is that whatever choices we make individually and as societies in the pursuit of happiness there's good chance that they'll seem better in hindsight. Yet another truism of happiness is that "we all wear rose-colored glasses when it comes to our past decision-making," says Gilbert. Today's dreadfu

Teens Try to Change the World One Purchase at a Time

When classes adjourn here at the Fayerweather Street School, eighth-graders ignore the mall down the street and go straight to the place they consider much cooler: the local natural-foods grocer. There they gather in groups of ten or more sometimes, smitten by a marketing atmosphere that links attractiveness to eating well. When time comes to buy something even as small as a chocolate treat, they feel good knowing a farmer somewhere probably received a good price. "Food is something you need to stay alive," says eighth-grader Emma Lewis. "Paying farmers well is really important because if we didn't have any unprocessed food, we'd all be living on candy."

Eating morally, as some describe it, is becoming a priority for teenagers as well as adults in their early 20s. What began a decade ago as a concern on college campuses to shun clothing made in overseas sweatshops has given birth to a parallel phenomenon in the food and beverage industries. Here, youthful shoppers are leveraging their dollars in a bid to reduce pesticide usage, limit deforestation, and make sure farmers aren't left with a pittance on payday. Once again, college campuses are setting the pace. Students at 30 colleges have helped persuade administrators to make sure all cafeteria coffee comes with a "Fair Trade" label, which means bean pickers in Latin America and Africa were paid higher than the going rates. Their peers on another 300 campuses are pushing to follow suit, according to Students United for Fair Trade in Washington, D.C.

Coffee is just the beginning. Bon App6tit, an institutional food-service provider based in California, relies on organic and locally grown produce. In each year since 2001, more than 25 colleges have asked the company to bid on their food-service contracts. Though Bon App6tit intentionally limits its growth, its collegiate client list has grown from 58 to 71 in that period. "It's really just been in the last five years that we've seen students become concerned with where their food was coming from," says Maisie Ganzler, Bon Appetit's director of strategic initiatives. "Prior to that, students were excited to be getting sugared cereal."

To reach a younger set that often doesn't drink coffee, Fair Trade importer Equal Exchange rolled out a line of cocoa in 2003 and chocolate bars in 2004. Profits in both sectors have justified the project, says Equal Exchange co-president Rob Everts. What's more, dozens of schools have contacted the firm to use its products in fundraisers and as classroom teaching tools. "Kids often are the ones who agitate in the family" for recycling and other eco-friendly practices, Mr. Everts says. "So it's a ripe audience."

Concerns of today's youthful food shoppers seem to reflect in some ways the idealism that inspired prior generations to Join boycotts in solidarity with farm workers. Today's efforts are distinct in that youthful consumers say they don't want to make sacrifices. They want high-quality, competitively priced goods that don't require exploitation of workers or the environment. They'll gladly reward companies that deliver. One activist who shares this sentiment and hears it repeatedly from her peers is Summer Rayne Oakes, a recent college graduate and fashion model who promotes stylish Fair Trade clothing. "I'm not going to buy something that can't stand on its own or looks bad just because it's socially responsible," Ms. Oakes says. "My generation has come to terms with the fact that we're all consumers, and we all buy something. So if I do have to buy food, what are the consequences?"

Wanting to ameliorate the world's big problems can be frustrating, especially for those who feel ineffective because they're young. Marketers are figuring out that teenagers resent this feeling of powerlessness and are pushing products that make young buyers feel as though they're making a difference, says Mic

A．chocolate.

B．clothing.

C．coffee.

What a + Adj + N + S + V! = How + Adj + a + N + V!(多么...!)

根据给出的中文意思，写出单词：adj.软的

根据给出的中文意思，写出单词：adj.异步的

根据给出的中文意思，写出单词：adj.手持的

根据给出的中文意思，写出单词：adj.喷墨的

根据给出的中文意思，写出单词：adj.图解的