The Genuine Article
A Many business books assume that potential leaders are a blank canvas onto which must be hurled a particular set of habits and characteristics in order to form. the perfect chief executive of the future. Others assume that to become a better boss executives need do no more than ape other corporate high-flyers or draw inspiration from leaders in other walks of life. In this vein, for example, there is the Jack Welch model and the Richard Branson model.
B Military commanders are a favourite—military metaphors still abound in the corporate world—and Napoleon and:Alexander feature frequently. Alexander's record on globalisation, however, is the more appealing in the current business climate. Failure to make it in Moscow and being off shored on St Helena are not to be found on the CVs of potential business leaders of today.
C Rob Goffee and Gareth Jones, two British academics, eschew the notion that effective bosses can be constructed piecemeal. Their implicit message is that bosses are born, or at least made before they delve into books on management. Rather than suggesting that high-quality leaders can be constructed from what they dismiss as an "amalgam of traits", they stress that there are "no universal leadership characteristics". The talent that the pair thinks most Vital is "authenticity".
D After 25 years spent observing well-regarded chief executives and good managers further down the ladder, the authors conclude that authors who are true to characteristics they already possess make the best bosses. Their message to the aspiring high-flyer is "be yourself", have a lot of self-knowledge and be comfortable with who you are. Identikit executives hiding behind the latest management fad, ambitious role players, time-servers and office politicians may manage to creep to the top. However, Messrs Jones and Goffee insist that those they seek to lead will soon find them out. Authenticity cannot be faked, they say, and a little eccentricity won't hurt either. The authors approvingly cite Mr Branson's casual style. and endearing difference from the norm that his followers appreciate.
E Displaying other differences, foibles or even shortcomings, they say, adds to the authenticity, and they give examples of the kinds of differences that bosses should exude. When CEO of Unilever, Niall FitzGerald gave free vent to his Irishness; Franz Humer's passion was on display for all to see at Roche; and the BBC revelled in Greg Dyke's "blokeishness". The authors do concede that there are techniques which can improve leadership. Some characteristics work better than others, so play these up. However, they warn against phoney sincerity, and (perhaps surprisingly) they advocate displays of weakness. Mr Dyke had a notoriously bad temper; Alain Levy of PolyGram could be blunt and emotional. Appear human and your leadership will seem more attractive.
F The authors go on to make some fairly obvious points that the truly authentic and self-aware could probably work out for themselves: be conscious of how well you read situations (and try to get better); conform. (but not too much); get close to your underlings (but not too close); and communicate authentically too. Are you better on e-mail or face-to-face？ They cite Mr Welch's use of experiences from his boyhood in his communiqués as a way of conveying authenticity. They suggest trying a little humour—which is surely not a good idea if you are not authentically funny.
G It is a shame that the British authors offer many more examples from Europe than they do from America. The reader is left wondering whether revealing eccentricities in a land where conformity is more highly prized (and weaknesses where capitalism is reddest in tooth and claw) would meet with less success. Wal-Mart, Microsoft and other hugely successful American companies have been led by rather unexceptional people with little sense of humour.
H&nbs
AI搜題
NEW
搜題
第1題
article” means that
A. Disney was a creative and capable person.
B. Disney once agreed to work for the FBI.
C. Disney ran his company in a democratic way.
D. Disney was sympathetic with ordinary people.
第2題
A Many business books assume that potential leaders are a blank canvas onto which must be hurled a particular set of habits and characteristics in order to form. the perfect chief executive of the future. Others assume that to become a better boss executives need do no more than ape other corporate high-flyers or draw inspiration from leaders in other walks of life. In this vein, for example, there is the Jack Welch model and the Richard Branson model.
B Military commanders are a favourite—military metaphors still abound in the corporate world—and Napoleon and:Alexander feature frequently. Alexander's record on globalisation, however, is the more appealing in the current business climate. Failure to make it in Moscow and being off shored on St Helena are not to be found on the CVs of potential business leaders of today.
C Rob Goffee and Gareth Jones, two British academics, eschew the notion that effective bosses can be constructed piecemeal. Their implicit message is that bosses are born, or at least made before they delve into books on management. Rather than suggesting that high-quality leaders can be constructed from what they dismiss as an "amalgam of traits", they stress that there are "no universal leadership characteristics". The talent that the pair thinks most Vital is "authenticity".
D After 25 years spent observing well-regarded chief executives and good managers further down the ladder, the authors conclude that authors who are true to characteristics they already possess make the best bosses. Their message to the aspiring high-flyer is "be yourself", have a lot of self-knowledge and be comfortable with who you are. Identikit executives hiding behind the latest management fad, ambitious role players, time-servers and office politicians may manage to creep to the top. However, Messrs Jones and Goffee insist that those they seek to lead will soon find them out. Authenticity cannot be faked, they say, and a little eccentricity won't hurt either. The authors approvingly cite Mr Branson's casual style. and endearing difference from the norm that his followers appreciate.
E Displaying other differences, foibles or even shortcomings, they say, adds to the authenticity, and they give examples of the kinds of differences that bosses should exude. When CEO of Unilever, Niall FitzGerald gave free vent to his Irishness; Franz Humer's passion was on display for all to see at Roche; and the BBC revelled in Greg Dyke's "blokeishness". The authors do concede that there are techniques which can improve leadership. Some characteristics work better than others, so play these up. However, they warn against phoney sincerity, and (perhaps surprisingly) they advocate displays of weakness. Mr Dyke had a notoriously bad temper; Alain Levy of PolyGram could be blunt and emotional. Appear human and your leadership will seem more attractive.
F The authors go on to make some fairly obvious points that the truly authentic and self-aware could probably work out for themselves: be conscious of how well you read situations (and try to get better); conform. (but not too much); get close to your underlings (but not too close); and communicate authentically too. Are you better on e-mail or face-to-face? They cite Mr Welch's use of experiences from his boyhood in his communiqués as a way of conveying authenticity. They suggest trying a little humour—which is surely not a good idea if you are not authentically funny.
G It is a shame that the British authors offer many more examples from Europe than they do from America. The reader is left wondering whether revealing eccentricities in a land where conformity is more highly prized (and weaknesses where capitalism is reddest in tooth and claw) would meet with less success. Wal-Mart, Microsoft and other hugely successful American companies have been led by rather unexceptional people with little sense of humour.
H&nbs
第3題
A．Disney was a creative and capable person.
B．Disney once agreed to work for the FBI.
C．Disney ran his company in a democratic way.
D．Disney was sympathetic with ordinary people.
第4題
A．Disney was a creative and capable person.
B．Disney once agreed to work for the FBI.
C．Disney ran his company in a democratic way.
D．Disney was sympathetic with ordinary people.
第5題
?For each Question 15-20, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.
"Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries.
Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee (IASC) in 1973. International accounting harmonization now is one of the most important issues facing securities regulators, stock exchanges, and those who prepare or use financial statements.
Harmonization and standardization are sometimes used interchangeably. But there is still a difference between them. Standardization normally means the imposition of a rigid and narrow set of rules, and may even apply a single standard or rule to all situations. Besides, standardization does not accommodate national differences and, therefore, is more difficult to implement internationally. Whereas harmonization is much more flexible and open. It does not take a one-size-fits-all approach, but accommodates national differences and has made a great of progress internationally in recent years. However, within accounting, these two words have almost become technical terms, and one cannot rely on the normal difference in their meanings. 'Harmonization' is a word that tends to be associated with the transnational legislation originating from the European Union while 'standardization' is a word that is often associated with the International Accounting Standard Committee.
The reasons that make national accounting standards desirable also apply internationally. Generally speaking, the reasons for harmonization are as follows: (1) It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy. They hope to make it quite sure that statements from different countries are reliable and comparable, or at least to be clear about the nature and magnitude of the differences. Besides, they also need confidence in the soundness of the auditing.
(2) The advantages of harmonization are very important for MNEs, because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all around the world were prepared according to the same standards. Besides, it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries. Further, many aspects of investment appraisal, performance evaluation, and other decision making uses of management accounting information would benefit from harmonization. Above all, the cost of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable.
(3) International accountancy firms can benefit from harmonization. They are in favour of harmonization because it is good for their large clients.
(4) Governments in developing countries might find it easier to understand and control the operations of MNEs if financial reporting were harmonized.
The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries. In previous Section 8.5 some main differences concerned with international accounting are discussed. Besides, there are several significant differences within the equity class, let alone between that class and the other. These differences go to the root of the reasons for the preparation of accounting information. Further, the dichotomy between shareholder/fair view pr
A．International Accounting Standard
B．International Accounting
C．International Accounting Harmonization
D．International Accounting Standard Committee
第6題
?For each question 15-20，mark one letter(A，B，C or D)on your Answer Sheet for the answer you choose．
How to get to the top
Marketing used to be the route to the chief executive's chair，but the world has changed．Now，says Monika Hamori．professor of human resources at Instituto de Empresa in Madrid，it is finance chiefs who are most likely to get the top job，though experience in opera-tions-running parts of the companyis also essential．CFO Magazine found in 2005 that onefifth of chief ex-ecutives in America were former chief financiaI officers，almost double the share of a decade earlier．The importance of quarterly financial reporting，and closer scrutiny since the imposition of the Sarbanesoxley corporategovernance act，have put CFOs in the limelightand given them the chance to shine．
Another factor in reaching the top is whether you stay with the company you joined as a youngster．Ms．Hamori's research looked at companies in the S&P 500 and the FTSEurofirst 300．She finds that‘lifers’get to the top in 22 years in America and 24 years in Europe：‘Hoppers’who jump between four or more companies，by contrast，take at least 26 years on average to become chief executives．Insiders get promotions that reflect their potential，because their bosses have enough information to be reasonably confident about their ability．When executives switch from one company to another，however，they tend to move less far up the hierarchy，the researchers found．
The time taken to reach the top is falling．The average time from first job to chief executive fell from 28 years in 1980 to 24 in 2001．Successful executives are spending less time than they used to in each intermediate joban average of four yearsand they fill five posts on the way up．down from six．One reason for this acceleration is that company hierarchies are flatter than they used to be．Another important shift is the advent of female chief executives． 1n 2001 women accounted for 11%of bosses at leading American companies．a(chǎn)c-cording to the Hamori/Cappelli survey；in the early 1980s there were none．
America is usually regarded as the home of raw capitalism．with youthful managers hopping from firm to firm and pushing their way to the top．But the HamorL/Cappelli study and another by Booz & Company，a consultancy，show that Europe is a more dynamic and harsher environ-menl than America or Japan for chief executives．For a start，European chief executives are younger，with an average age of 54．compared with over 56 in America．The Hamor/Cappelli study shows that 26%of American bos-ses were lifers，compared with only 18%in Europe．
The Europeans also have a harder time once they get to the top.Booz ＆ Company's annual survey of chiefexecutive succession shows that 17.6%of European bosses moved on last year．compared with 15%of Americans and 10%of Japanese．Chief executives．the survey found，last longer in America：the average tenure over the past decade was just over nine years．But in Europe the average tenure over the same period was less than seven years．
Moreover．a(chǎn) whopping 37%of changes at the top in Europe were more or less firings，according to Booz，compared with only 27%in America and 12%in Japan．Booz puts this down to the more recent tightening of corporate governance in Europe,Another Booz finding is common to both sides of the Atlantic：looking back over recent years，board disputes and power struggles lie behind a third of chiefexecutive firings．In short，shareholder activism is making its presence felt，putting pressure on bosses to perform．
What is true according to the first paragraph？
A．CFOs'hard work leads to their increasing chances of promotion．
B．CFOs usually have no experience in management．
C．Marketing directors no longer have the chance to get a top position．
D．Chief executives used to be promoted mainly from the marketing department．
第7題
B、from?with
C、with?in
D、in?at
第8題
?For each question (15-20), mark one letter (A, B, C or D) on your Answer Sheet.
graduate recruitment has a growing role. But companies need to know whether their recruitment staff who interview candidates for jobs really know what they're doing.
Carl Gilleard, chief executive of the Association of Graduate Recruiters (AGR), acknowledges that in a perfect world, the people who recruit graduates would have been in the role for some time building up workplace knowledge. He says the reality is that the high turnover of graduate recruitment managers in most blue chips means there is little continuity in how companies operate. 'There's the difficulty in maintaining important contact with university careers departments, for example,' he explains. 'You need a depth of understanding to appreciate where the company is coming from and how it's progressing.'
We can identify two specialisms within the recruiter's role. Those that work on the recruitment and selection side need traditional human resources (HR) skills such as good interviewing technique, observation, common sense, objectivity, patience and listening skills. But increasingly there are those who take a strategic view and look more widely at how their company is represented in the marketplace. It's a clear advantage if you can identify with your target audience.
Many young members of middle management are seconded into HR for a year because their firms feel they can identify with job-seeking graduates. Yet in an industry that has been revolutionised by the internet, privatised career services and rocketing numbers in higher education, it is questionable how relevant these managers' experiences are. Some high-fliers see a secondment to HR as a sideways move; a firm's HR function might not carry the same kudos as, say, the finance department, although obviously the recruitment and retention of staff is of crucial importance.
Georgia de Saram, specialising in graduate recruitment at a law firm, is one of a new breed of young dynamic recruiters who see HR as their vocation rather than a transitory career move. 'I was attracted to the profession because I enjoy working with people and it's an obvious follow-on from my anthropology degree,' she says. 'In this capacity, you get to know people and they know you even though they might not know other people in the firm.' As a recruiter, she sees herself as the interface between graduates and the firm that's looking to attract them？ It's such a tug of war between law firms for the best trainees - often they'll turn you down in favour of an offer they've received from elsewhere. You need to be good at marketing your firm, to know what interests graduates and how you can reach potential employees, whether that's through virtual law fairs or magazines.'
A recent AGR survey suggests that the sectors in which there is less turnover of graduate recruitment managers are more successful in recruiting the graduates they want. The legal sector's sophisticated understanding of the market, for example, means they manage to recruit exactly the right number of trainees despite intense competition and thousands of applications. The people recruiting seem to build up a specialism and then pass on their knowledge and expertise to those new to the graduate recruitment sector.
Jackie Alexander, an HR partner at PricewaterhouseCoopers, feels that HR professionals are finally reaching board level and receiving the sort of acknowledgement they deserve. 'They are judged by the value they add to the business,' she says, 'and, as a professional services firm, the right people are our biggest asset.' As Georgia de Saram points out: 'From our company's point of v. iew, if I can't establish a rapport with a candidate
A．detailed knowledge of their sector.
B．a(chǎn)ppropriate academic qualifications.
C．understanding of graduates' expectations.
D．experience of the companies they work for.
第9題
A. <%@ Page Language="VB" Theme="article"%>
B. <%@ Page Language="VB" MasterPageFile="~/article.master"%>
C. <%@ Page Language="VB" ie:MasterPageFile="~/article.master"%>
D. <%@Page Language="VB" all:MasterPageFile="~/article.master"%>
