Real estate is a major B2B service.

is a major port of France.

A．George Town

B．Kiel

C．Toulon

D．Genoa

()isamajorportofFrance.

A.GeorgeTown

B.Kiel

C.Toulon

D.Genoa

life and death is a major theme in emily dickinson’s poems.

（ ）is a major port of Japan．

（ ）is a major port of Germany．

2 Plaza, a limited liability company, is a major food retailer. Further to the success of its national supermarkets in the

late 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.

You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by Duncan

Seymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase of

MCM. You have ascertained the following from a briefing note received from Duncan.

MCM provides training in management, communications and marketing to a wide range of corporate clients, including

multi-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned by

Frontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCM

has a National and an International business.

The National business comprises 11 training centres. The audited financial statements show revenue of

$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December

2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National business

are mainly full-time employees.

The International business has five training centres in Europe and Asia. For these segments, revenue amounted to

$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’s

premises are held on operating leases. International trade receivables at 31 December 2004 amounted to

$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide their

services as freelance consultants.

Required:

(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)

Recent legal research indicated that incorrect identification is a major factor in many miscarriages of justice. It also suggests that identification of people by witnesses in a courtroom is not as (1)_____ as commonly believed. Recent studies do not support the (2)_____ of faith judges, jurors, lawyers and the police have in eyewitness evidence.

The Law Commission recently published an educational paper, "Total Recall? The Reliability of Witness (3)_____", as a companion guide to a proposed code of evidence. The paper finds that commonly held (4)_____ about how our minds work and how well we remember are often wrong. But while human memory is (5)_____ change, it should not be underestimated.

In court witnesses are asked to give evidence about events, and judges and juries (6)_____ its reliability. The paper points out that memory is complex, and the reliability of any person's recall must be assessed (7)_____.

Both common sense and research say memory (8)_____ over time. The accuracy of recall and recognition are (9)_____ their best immediately (10)_____ encoding the information, declining at first rapidly, then gradually. The longer the delay, the more likely it is that information obtained after the event will interfere (11)_____ the original memory, which reduces (12)_____.

The paper says (13)_____ interviews or media reports can create such (14)_____. "People are particularly susceptible to having their memories (15)_____ when the passage of time allows the original memory to (16)_____, and will be most susceptible if they repeat the (17)_____ as fact."

Witnesses may see or read information after the event, then (18)_____ it to produce something (19)_____ than what was experienced, significantly reducing the reliability of their memory of an event or offender, "Further, witnesses may strongly believe in their memories, even though aspects of those memories are (20)_____ false."

A．trustful

B．reliable

C．innocent

D．considerable

此题为判断题(对，错)。

is a major port Of Cuba．

A．Genoa

B．Hanoi

C．Havana

D．Kiev

is a major port of Cuba.

A. Genoa

B. Hanoi

C. Havana

D. Kiev