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保护纳税人合法权益需要遵循以下哪些原则
制定纳税人权益保护法
推行税收执法责任制
推进税务行政救济制度建设
重视纳税人权利保障
下列关于纳税人权益保护的表述正确的有
权利是指公民或法人自身所享有的利益
权益是指应该享受的不容侵犯的权利， 纳税人权益可以解释为纳税人依法行使的权利和享受的利益
纳税人权益是国家通过__和法律予以保障的
纳税人的权利是否行使， 不能取决于纳税人的意愿， 纳税人必须行使其权利， 不能放弃权利
真正的纳税服务是行政行为的重要组成部分是执法的服务是纳税过程的服务是 尊重和保护纳税人权利义务的服务
我国纳税人依法享有纳税人权利下列属于纳税人权利的有
依法申请减税
要求税务机关为纳税人的商业秘密保密
控告税务人员的违法违纪行为
对税务机关作出的决定享有申辩权
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Thetraditionaldistinctionbetweenproductsthatsatisfyneedsandthosethatsatisfywantsisnolongeradequatetodescribeclassesofproducts.Intoday’sprosperoussocietiesthedistinctionhasbecomeblurredbecausesomanywantshavebeenturnedintoneeds.Awriterforinstancecanworkwithpaperandpencils.Thesearelegitimateneedsforthetask.Buttheworkcanbedonemorequicklyandefficientlywithawordprocessor.Thusacomputerissoonviewedasaneedratherthanawant.Inthefieldofmarketingconsumergoodsareclassedaccordingtothewayinwhichtheyarepurchased.Thetwomaincategoriesareconveniencegoodsandshoppinggoods.Twolessertypesarespecialtygoodsandunsoughtgoods.Itmustbeemphasizedthatallofthesetypesarebasedonthewayshoppersthinkaboutproductsnotonthenatureoftheproductsthemselves.WhatisregardedasaconvenienceiteminFrancewineforexamplemaybeaspecialtygoodintheUnitedStates.Peopledonotspendagreatdealoftimeshoppingforsuchconvenienceitemsasgroceriesnewspaperstoothpasterazorbladesaspirinandcandy.Thebuyingofconveniencegoodsmaybedoneroutinelyassomefamiliesbuygroceriesonceaweek.Suchregularlypurchaseditemsarecalledstaples.Sometimesconvenienceproductsareboughtonimpulse:someonehasasuddendesireforanicecreamsundaeonahotday.Ortheymaybepurchasedasemergencyitems.Shoppinggoodsareitemsforwhichcustomerssearch.Theycomparepricesqualityandstylesandmayvisitanumberofstoresbeforemakingadecision.Buyinganautomobileisoftendonethisway.Shoppinggoodsfallintotwoclasses:thosethatareperceivedasbasicallythesameandthosethatareregardedasdifferent.Itemsthatarelookeduponasbasicallythesameincludesuchthingsashomeappliancestelevisionsetsandautomobiles.Havingdecidedonthemodeldesiredthecustomerisprimarilyinterestedingettingtheitematthemostfavorableprice.Itemsregardedasinherentlydifferentincludeclothingfurnitureanddishes.Qualitystyleandfashionwilleithertakeprecedenceoverpriceortheywillnotmatteratall.Specialtygoodshavecharacteristicsthatimpelcustomerstomakespecialeffortstofindthem.Pricemaybenoconsiderationatall.Specialtygoodscanincludealmostanykindofproduct.Normallyspecialtygoodshaveabrandnameorotherdistinguishingcharacteristics.Unsoughtgoodsareitemsaconsumerdoesnotnecessarilywantorneedormaynotevenknowabout.Promotionoradvertisingbringssuchgoodstotheconsumer’sattention.TheproductcouldbesomethingnewonthemarketastheSonyWalkmanoncewasoritmaybeafairlystandardservicesuchaslifeinsuranceforwhichmostpeoplewillusuallynotbothershopping.Shoppinggoodsthatareconsideredasbasicallythesamearethose______.
From:GraceSylvester To:KevinMalone Subject:RecentAppointment DearMr.Malone ThankyouforvisitingtheMadisonCountyMedicalCliniconMonday.Ihopethatyouweresatisfiedwiththelevelofservicesandcarethatyoureceived.AsyourequestedinourrecentphoneconversationIhaveincludedascannedcopyofthemedicalcertificatesignedbyDr.Edwardsasanattachmenttothisemail. ShouldtheelectroniccopyofthisdocumentbeunacceptabletoyouremployerIwillposttheoriginaldocumenttothemdirectly.Pleaseletmeknowifthisisnecessary.PleasenotethatinthefutureIrecommendthatyourequestacopyofyourcertificatewhenyouseethedoctor.Thisismuchsimplerandmoreconvenientforeverybody. Regards GraceSylvester Secretary-MadisonCountyMedicalClinic Whatisthepurposeofthisemail
Everyproductonthemarkethasavarietyofcostsbuiltintoitbeforeitiseverputupforsaletoacustomer.Therearecostsofproductiontransportationstorageadvertisingandmore.Eachofthesecostsmustbringinsomeprofitateachstage:truckersmustprofitfromtransportingproductsortheywouldnotbeinbusiness.Thuscostsalsoincludeseverallayersofprofits.Thesellingpriceofaproductmusttakeallofthesecostsandbuiltinprofitsintoconsideration.Thesellingpriceitselfconsistsofamarkupoverthetotalofallcostsanditisnormallybasedonapercentageofthetotalcost.Themarkupmaybequitehigh90percentofcostoritmaybelow.Groceryitemsmasupermarketusuallyhavealowmarkupwhileminkcoatshaveaveryhighone.Highmarkupshoweverdonotinthemselvesguaranteebigprofits.Profitscomefromturnover.Ifanitemhasa50percentmarkupanddoesnotsellthereisnoprofit.Butifacerealhasan8percentmarkupandsellsverywelltherearereasonableprofits.Whilemostpricingisbasedoncostfactorstherearesomeexceptions.Prestigepricingmeanssettingpricesartificiallyhighinordertoattractselectclientele.Suchpricingattemptstosuggestthatthequalityorstyleoftheproductisexceptionalorthattheitemcannotbefoundelsewhere.Storescanuseprestigepricingtoattractwealthyshoppers.Leaderpricingandbaitpricingaretheoppositesofprestigepricing.Leaderpricingmeanssettinglowpricesoncertainitemstogetpeopletocomeintothestores.Theproductssopricedarecalledlossleadersbecauselittleornoprofitcanbemadeonthem.Theprofitsaremadefromotherproductspeoplebuywhileinthestore.Baitpricingnowgenerallyconsideredillegalmeanssettingartificiallylowpricestoattractcustomers.Thestorehoweverhasnointentionofsellinggoodsatthebaitprices.Thepointistogetpeopleintothestoreandpersuadethemoftheinferiorityofthelowpriceditem.Thenahigherpriceditemispresentedasabetteralternative.Acommonretailtacticisoddpricedproducts.Forsomeproductsof$300thestorewillsetthepriceat$295or$299.95togivetheappearanceofalowerprice.Automobilesandotherhighpricedproductsareusuallypricedinthismanner.Forsomereason$7995hasmoreappealtoapotentialcarcustomerthan$8000.Bidpricingisaspecialkindofpricesetting.Itisoftenusedintheawardingofgovernmentcontracts.Severalcompaniesareaskedtosubmitbidsonajobandnormallythelowestbidderwins.Aschoolsystemmaywanttobuyalargenumberofcomputers.Severalcompaniesareaskedtosubmitpricesandtheschooldistrictwilldecideonthebestbidbasedaswellonconsiderationsofqualityandservice.Odd-pricingmethod______.
ShowcaseforDutchFilm MuchtothedelightoflocalcinemabuffsDutchFilmWeekiscomingtoIthacanextweek.TheserieswillkickoffonFridaynightwithaviewingofTheovanSaar’sthrillersTheBadlands.ThismoviewonprizesforBestDirectorandBestOriginalScreenplayatthe2010InternationalFilmAwards.OtherfilmsthatwillscreenthroughouttheweekincludethecomedyKeepingLipwiththeVanDijk’sfromdirectorRuudiHuytandMarcoGulit’sfromtragedyTheNighttoEndAllNights. AllofthefilmswillscreenattheLudoTheateronJustinStreet.AcopyoftheprogramcanbedownloadedfromtheLudo’swebsiteoryoucanpickonefromoutsideitsticketoffice.Thosewishingtoattendscreeningsareadvisedtobookearlyasdemandforticketsisexpectedtobehigh. DutchFilmWeekwillnotonlyshowcaseauniquetypeofcinemaitwillalsocelebrateDutchartsandculture.AccordinglytheLudowillhostanopeningceremonytomarktheopeningofthisexcitingfestival.AswellaslocalfilmenthusiaststhefunctionwillalsobeattendedbyprominentmembersoftheDutchcommunityincludingAmbassadorPaulHaajerwhoisexpectedtomakeashortspeech.Whileticketstothefirstscreeningarestillavailabletheopeningceremonyisaninvitation-onlyevent. Whatisthisarticlemainlyabout
Thefindingsfromourmarketresearchareunexpectedthatwemustconductanothertesttoconfirmthem.
OnbehalfoftheworkplaceissuescommitteeIwouldliketoremindyouallabouttheimportanceofenergyconservation.Byreducingourenergyusageintheofficewecannotonlysavethousandsofdollarsonelectricitybillsbutwecanalsohelptheenvironment.Moreoverbeingenergyefficientwillhelpboostourimageinthecommunity. Atlastmonth’smeetingoftheworkplaceissuescommitteewecameupwithalistofsimplemeasuresthatindividualemployeescantaketohelpconserveenergy.Pleasereadthefollowingideasandtrytoputthemintopractice! ...Switchoffyourcomputerandmonitorwhenyoutakeyourlunchbreak. ...Donotuseascreensaveronyourcomputer. ...Leavetheblindsopensothatartificiallightingcanbekepttoaminimum. ...Dressappropriatelyfortheconditionssoastoreduceusageofheatingandairconditioning. ...Takethestairsratherthantheelevatorwheneverpossible. Thelistisanexcellentstartbutitisfarfromexhaustive.Ifyouhaveanysuggestionstoaddpleasedoso.Whetheryouareaseniormanagerorajuniorofficeclerkyourinputisequallyvaluable!Youcanpostsuggestionsontheworkplaceissueswebpageonthecompanyintranet.Wewillthendiscussyoursuggestionsatnextmonth’smeetingoftheworkplaceissuescommittee. Kindregards BethanyWillets WhatisNOTasuggestionmadebythecommitteetoeachemployee
Thelargeramachineandthemorenumerousitspartsthegreaterlikelihoodofabreakdownandthemoreexpensivetorepair.Whathasbeensaidaboutmarketforcesandmanagementwasnecessarilyoversimplified.Theeconomiesofmodernindustrialnationsarelargeandverycomplex.Tobesurethereismanagementandtherearemarketforcesatworkbuttherearealsomanyotherfactorsthathelporhindereconomicfunction.Inmodernindustrialsocietiesgovernmentsplayalargerole.Thereisagreatamountofregulationmostofitmeantfortheprotectionofthepublic.Allregulationsaffectthewaybusinessesoperateoftenincreasingtheircostsandreducingtheirprofits.Lowerprofitsinturnreducetheamountofmoneywhichisknownasworkingcapitalthatacompanycanuseforexpansion.Autoemissionstandardsforinstancehavehadasignificantimpactonthemanufactureandpricingofautomobiles.Othergovernmentpoliciessuchastaxationbudgetdeficitsandregulationofthemoneysupplyhaveaneffectonhowmuchmoneyisavailableforpeopletospendongoodsandservices.Internationalcrisesandotherconditionsalsoaffecttheworkingofaneconomy.AseverefrostinBrazilcanruinacoffeecropandraisethepriceofthatcommodity.Warcancutoffthesupplyofsuchresourcesaspetroleumchromiumorcopper.IntheUnitedStatesenvironmentalprotestshaveslowedthedevelopmentofnuclearenergycapacityandtheminingofvasttractsofprotectedland.Weatheraffectsagricultureahotdrysummercandamagethewheatcrop;floodscandestroythousandsofacresofcropssuddenly;andinsectpestscandevastatecroplandwitharapidonslaught.People’sattitudesalsohaveanimpactonthemarketingofgoods.Health-consciousindividualsforexamplemaystopsmokingcurtailtheirintakeofalcoholandeatlessofcertainkindsoffood.Advertisingaffectswhatpeoplebuyanditcancreateamarketwherenoneexisted.Styleandfashionaresignificantformanyconsumers.Thereareothereconomicproblemsthataremoredifficulttounderstand.Forcenturieseconomieshavebeensubjecttoperiodsofprosperityfollowedbyperiodsofdecline.Althoughperiodsofprosperitycanbeexplainedrathereasilythereasonsforpanicsrecessionsanddepressionsareofacomplexnature.SomanyfactorscontributedtotheGreatDepressionofthe1930sforexamplethatnoeconomisthaseverbeenabletoaccountforallofthem.Becausethecausesofdeclineareuncertaintheremediesareequallyuncertain.Inthelate20thcenturyallindustrializedsocietiesthroughtheirgovernmentshavetriedtostabilizeeconomieskeepthemprosperousandreduceunemployment.Noneoftheremedieshasworkedtotheextentthatwashoped.Howeconomiesworkandwhatremediescanbefoundtokeepthemoperatingefficientlyarethetasksofeconomistswhomustworktogetherwithbusinessmenandpoliticians.Whyisitdifficulttoexplaintheonsetofeconomicdecline
MaintainYourJazzaxDVDPlayer ThereareafewmeasuresthatyoucantaketoensurethatyourJazzaxDVDplayerstaysintopconditionforaslongaspossible.Forthebestperformancepleaseabidebythefollowingguidelines: ...Storethemachineonaflatsurfaceandinadryarea. ...Toprotecttheelectricalcircuitdonotleavethemachineonstandbyforlongperiods. Unplugitfromtheelectricaloutletwhenyouknowyouwillnotbeusingitinthenearfuture. ...Alwaysusetheejectbuttonwhenopeningandclosingthemachine.Handlingthemachinemanuallymaycausedamagetothecomponents. ...Ifthemachinebecomesdustyordirtycleanitgentlywithadampcloth.Donotuseanychemicalagents. TheJazzaxDVDPlayersisunderwarrantyforamaximumof3years.IfyouexperienceanyproblemswiththemachinevisittheJazzaxwebsiteforcommontroubleshootingproblemsandadvice.OriftheinformationonthewebsitedoesnotmeetyourneedsyoucancalltheJazzaxservicecenterat1-800555-0786andoneofourtechnicianswillcomeandtakecareofit. Whatarecustomerstoldtodo
From:TomEvans To:Allattendees Subject:Conferenceprogram Dearattendees Thankyouverymuchfor21the3rdAnnualTradeMarketingConference.ThispromisestobeanexcitingandinformativeeventandIlookforwardtoseeingyouallthere. Oneofthehighlightsoftheconferencewillbethekeynoteaddressbyinternationally-renownedtrademarketingguruGusHobson.22hispresentationyouwillallhavetheopportunitytospeaktohimduringouropenQuestionandAnswerForum.Inadditiontherewillbeanumberofotherstimulatingtalks. I23afullcopyoftheprogramforyourinterestoutliningallsessiontimesandbreaks.Pleasetakethetimetolookoverthesedetailsassoonasyoucan. Regards TomEvans ConferenceManager 22
Thetraditionaldistinctionbetweenproductsthatsatisfyneedsandthosethatsatisfywantsisnolongeradequatetodescribeclassesofproducts.Intoday’sprosperoussocietiesthedistinctionhasbecomeblurredbecausesomanywantshavebeenturnedintoneeds.Awriterforinstancecanworkwithpaperandpencils.Thesearelegitimateneedsforthetask.Buttheworkcanbedonemorequicklyandefficientlywithawordprocessor.Thusacomputerissoonviewedasaneedratherthanawant.Inthefieldofmarketingconsumergoodsareclassedaccordingtothewayinwhichtheyarepurchased.Thetwomaincategoriesareconveniencegoodsandshoppinggoods.Twolessertypesarespecialtygoodsandunsoughtgoods.Itmustbeemphasizedthatallofthesetypesarebasedonthewayshoppersthinkaboutproductsnotonthenatureoftheproductsthemselves.WhatisregardedasaconvenienceiteminFrancewineforexamplemaybeaspecialtygoodintheUnitedStates.Peopledonotspendagreatdealoftimeshoppingforsuchconvenienceitemsasgroceriesnewspaperstoothpasterazorbladesaspirinandcandy.Thebuyingofconveniencegoodsmaybedoneroutinelyassomefamiliesbuygroceriesonceaweek.Suchregularlypurchaseditemsarecalledstaples.Sometimesconvenienceproductsareboughtonimpulse:someonehasasuddendesireforanicecreamsundaeonahotday.Ortheymaybepurchasedasemergencyitems.Shoppinggoodsareitemsforwhichcustomerssearch.Theycomparepricesqualityandstylesandmayvisitanumberofstoresbeforemakingadecision.Buyinganautomobileisoftendonethisway.Shoppinggoodsfallintotwoclasses:thosethatareperceivedasbasicallythesameandthosethatareregardedasdifferent.Itemsthatarelookeduponasbasicallythesameincludesuchthingsashomeappliancestelevisionsetsandautomobiles.Havingdecidedonthemodeldesiredthecustomerisprimarilyinterestedingettingtheitematthemostfavorableprice.Itemsregardedasinherentlydifferentincludeclothingfurnitureanddishes.Qualitystyleandfashionwilleithertakeprecedenceoverpriceortheywillnotmatteratall.Specialtygoodshavecharacteristicsthatimpelcustomerstomakespecialeffortstofindthem.Pricemaybenoconsiderationatall.Specialtygoodscanincludealmostanykindofproduct.Normallyspecialtygoodshaveabrandnameorotherdistinguishingcharacteristics.Unsoughtgoodsareitemsaconsumerdoesnotnecessarilywantorneedormaynotevenknowabout.Promotionoradvertisingbringssuchgoodstotheconsumer’sattention.TheproductcouldbesomethingnewonthemarketastheSonyWalkmanoncewasoritmaybeafairlystandardservicesuchaslifeinsuranceforwhichmostpeoplewillusuallynotbothershopping.Awordprocessorcanbelookedonassatisfying______ratherthan______ifitbecomestheonlymeanstoanend.
TheConsumers’Institutewebsiteisnormallyaprimarysourceofinformationaboutnewproducts.
TheFormicaFamilyandCommunityClubareproudtobringyoutheannualFormicaSeasonofFun.BeginningonFebruary3andfinishingonFebruary23theSeasonofFunprovideslocalresidentswithafantastic27ofexcitingandeducationalevents. TheprogramincludesaTeddyBears’picnicatHoldenParkanAdventurePlaygroundChallengeatthesamevenuefreestreettheaterinthecentralcityandaCommunityFunrunthroughtheViraMarineReserve. 28ofthescheduledeventswillbeopentoall-comers.Howeverthoseinterestedintheplaygroundchallengewillneedtoregisterinadvancebecausespaceislimited.TofindoutmoreabouttheprogramforthisupcomingfestivalvisittheFormicaFamilyandCommunityClubwebsiteand29onthelinktotheFormicaSeasonofFun. Welookforwardtoseeingyouallthere. 28
Parker&Hobbes POBox4399 BrisbaneAustralia October11th2010 LynetteGallagher ActonIndustry Level12FraserPlace DearMs.Gallagher ThankyouforcontactingParker&HobbesonOctober2toregisteryourinterestinourservices.MynameisJamalYeeandIwillbeyourpointofcontactatParker&Hobbes.Youcangetintouchwithmebyemailphoneorfax.Mycontactdetailsarerecordedatthebottomofthisletter. IwouldbedelightedtodevelopaccommodationssolutionsforyourcompanyintheCairnsareas.AsyouareprobablyawareourheadquartersisbasedinBrisbanebutwedocontactasubstantialamountofbusinessinCairnsandthesurroundingregion.ThereforeIamconfidentthatIcanarrangetodesignandbuildadequatehousingforyourworkplaceinthisarea.Pleaseallowmetoexplaintheprocedurefromhere. AsIunderstandfromtheinitialrequestyousentActonIndustryintendstobeginworkontheToowumbamine50kilometerssouthwestofCairnsinearly2012.WiththedeadlineinmindandpleaseletmeknowimmediatelyifthisinformationisincorrectIhopetosubmitdetailedplanofthehousingcomplexbyMarch2011foryourarrival.Assoonastheplanshavebeensettledtheconstructionprocessshouldtakearound6to8months. Ilookforwardtoworkingwithyoucloselyonthisexcitingproject. Regards JamalYee ProjectManager-Parker&Hobbes Email:j.yee@pandhcom Office:03-888-9077 Cell:012-908-907 Fax:03-888-9078 WhatsortofbusinessisParker&Hobbesinvolvedin
PropertyMarketDownturn Overthefirstquarterof24yeartherehasonlybeen$50millionofturnoverinthelocalrealestatemarket.Thiscomparesunfavorablewiththe$90millionrecordedatthesametimelastyear. BeverleyHauritzthechairoftheProfessionalRealtyAssociationtoldreportersthatshewasnotsurprisedbythefigureswhichshebelievesarearesultoftheglobalfinancialcrisis.25sheisanticipatinganevenbiggerdecreasenextquarterasinvestorslooktoreducespendingevenfurther. Althoughtherehasbeentalkamong26thatpropertypricesmaycontinuefallingthroughouttherestoftheyearMs.Hauritzremainsconfidentthatthepropertymarketwillbegintopickupagaininthefuture.Herpredictionisthatpriceswillreturntotheirpreviouslevelsbytheendoftheyear. 24
Theattorney’stotheshippingcompanyistosuetheportauthoritiesforcausingalossofprofit.
PropertyMarketDownturn Overthefirstquarterof24yeartherehasonlybeen$50millionofturnoverinthelocalrealestatemarket.Thiscomparesunfavorablewiththe$90millionrecordedatthesametimelastyear. BeverleyHauritzthechairoftheProfessionalRealtyAssociationtoldreportersthatshewasnotsurprisedbythefigureswhichshebelievesarearesultoftheglobalfinancialcrisis.25sheisanticipatinganevenbiggerdecreasenextquarterasinvestorslooktoreducespendingevenfurther. Althoughtherehasbeentalkamong26thatpropertypricesmaycontinuefallingthroughouttherestoftheyearMs.Hauritzremainsconfidentthatthepropertymarketwillbegintopickupagaininthefuture.Herpredictionisthatpriceswillreturntotheirpreviouslevelsbytheendoftheyear. 26
Parker&Hobbes POBox4399 BrisbaneAustralia October11th2010 LynetteGallagher ActonIndustry Level12FraserPlace DearMs.Gallagher ThankyouforcontactingParker&HobbesonOctober2toregisteryourinterestinourservices.MynameisJamalYeeandIwillbeyourpointofcontactatParker&Hobbes.Youcangetintouchwithmebyemailphoneorfax.Mycontactdetailsarerecordedatthebottomofthisletter. IwouldbedelightedtodevelopaccommodationssolutionsforyourcompanyintheCairnsareas.AsyouareprobablyawareourheadquartersisbasedinBrisbanebutwedocontactasubstantialamountofbusinessinCairnsandthesurroundingregion.ThereforeIamconfidentthatIcanarrangetodesignandbuildadequatehousingforyourworkplaceinthisarea.Pleaseallowmetoexplaintheprocedurefromhere. AsIunderstandfromtheinitialrequestyousentActonIndustryintendstobeginworkontheToowumbamine50kilometerssouthwestofCairnsinearly2012.WiththedeadlineinmindandpleaseletmeknowimmediatelyifthisinformationisincorrectIhopetosubmitdetailedplanofthehousingcomplexbyMarch2011foryourarrival.Assoonastheplanshavebeensettledtheconstructionprocessshouldtakearound6to8months. Ilookforwardtoworkingwithyoucloselyonthisexcitingproject. Regards JamalYee ProjectManager-Parker&Hobbes Email:j.yee@pandhcom Office:03-888-9077 Cell:012-908-907 Fax:03-888-9078 WhymightMs.Gallagherreplyrightaway
BusinessSolutionhasbeenvotedthebestfirminsmall-businessbankingattheRegionalBankingAwardsforthe5thtimeinarow.WhatisthesecrettooursuccessTheanswerliesinourresponsiveandprofessionalservice.Werealizethatentrepreneursareextremelybusy.andthattheyhavehighlyspecializedneedssowetailorourservicesaccordingly. BusinessSolutionalsooffersahighlyadvancedonlinebankingservice.Youcantransferfundsbetweenaccountsexchangeforeigncurrencyandapplyforemergencyloansallwiththeclickofafewbuttons. MoreovereveryfirmthatjoinsBusinessSolutionsgetsitsveryownSolutionsManager.SolutionsManagersnotonlygettoknowtheircustomerspersonallytheyalsodevelopanexcellentunderstandingoftheircustomers’businesssotheycangivefastandwell-consideredadviceonallbankingmatters.SolutionsManagersareavailableandatyourservice365daysayearsoyoucancallthemwhenit’sconvenientforyouandnottheotherwayaround. TryBusinessSolutionsforabankingservicethatcaterstotheneedsofyourbusiness! Forwhomisthisadvertisementmostlikelyintended
Thelargeramachineandthemorenumerousitspartsthegreaterlikelihoodofabreakdownandthemoreexpensivetorepair.Whathasbeensaidaboutmarketforcesandmanagementwasnecessarilyoversimplified.Theeconomiesofmodernindustrialnationsarelargeandverycomplex.Tobesurethereismanagementandtherearemarketforcesatworkbuttherearealsomanyotherfactorsthathelporhindereconomicfunction.Inmodernindustrialsocietiesgovernmentsplayalargerole.Thereisagreatamountofregulationmostofitmeantfortheprotectionofthepublic.Allregulationsaffectthewaybusinessesoperateoftenincreasingtheircostsandreducingtheirprofits.Lowerprofitsinturnreducetheamountofmoneywhichisknownasworkingcapitalthatacompanycanuseforexpansion.Autoemissionstandardsforinstancehavehadasignificantimpactonthemanufactureandpricingofautomobiles.Othergovernmentpoliciessuchastaxationbudgetdeficitsandregulationofthemoneysupplyhaveaneffectonhowmuchmoneyisavailableforpeopletospendongoodsandservices.Internationalcrisesandotherconditionsalsoaffecttheworkingofaneconomy.AseverefrostinBrazilcanruinacoffeecropandraisethepriceofthatcommodity.Warcancutoffthesupplyofsuchresourcesaspetroleumchromiumorcopper.IntheUnitedStatesenvironmentalprotestshaveslowedthedevelopmentofnuclearenergycapacityandtheminingofvasttractsofprotectedland.Weatheraffectsagricultureahotdrysummercandamagethewheatcrop;floodscandestroythousandsofacresofcropssuddenly;andinsectpestscandevastatecroplandwitharapidonslaught.People’sattitudesalsohaveanimpactonthemarketingofgoods.Health-consciousindividualsforexamplemaystopsmokingcurtailtheirintakeofalcoholandeatlessofcertainkindsoffood.Advertisingaffectswhatpeoplebuyanditcancreateamarketwherenoneexisted.Styleandfashionaresignificantformanyconsumers.Thereareothereconomicproblemsthataremoredifficulttounderstand.Forcenturieseconomieshavebeensubjecttoperiodsofprosperityfollowedbyperiodsofdecline.Althoughperiodsofprosperitycanbeexplainedrathereasilythereasonsforpanicsrecessionsanddepressionsareofacomplexnature.SomanyfactorscontributedtotheGreatDepressionofthe1930sforexamplethatnoeconomisthaseverbeenabletoaccountforallofthem.Becausethecausesofdeclineareuncertaintheremediesareequallyuncertain.Inthelate20thcenturyallindustrializedsocietiesthroughtheirgovernmentshavetriedtostabilizeeconomieskeepthemprosperousandreduceunemployment.Noneoftheremedieshasworkedtotheextentthatwashoped.Howeconomiesworkandwhatremediescanbefoundtokeepthemoperatingefficientlyarethetasksofeconomistswhomustworktogetherwithbusinessmenandpoliticians.ThemachineinthefirstsentenceofParagraph1iscomparablehereto______.
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甲工厂欠乙公司100万元后甲工厂被乙公司兼并甲工厂欠乙公司的债将因而消灭
DearBusinessLeader TheWaltonChamberofCommercecordiallyinvitesyoutoaspecialfunctionontheeveningofNovember23rd.CharltonGreigpreviousCEOofIHBSecuritieswilldeliveratalkattheexclusiveMarleyboneClub.Mr.GreighaswonanumberofbusinessawardsincludingtheprestigiousWorldCommerceFederationGoldStar.Attheeventhewillsharehisamazingpersonalstorywithyououtlininghowheovercameachildhoodofpovertytobecomealeadingbusinessexecutive.Hewillalsoexpresshisopinionsonsomeofthemostimportantissuesinbusinesstoday.InadditionattendeeswillalsohavetheopportunitytochatwithMr.Greigoverdinnerafterwards. Bearinmindthatspaceatthispremiereventisextremelylimited.TheMarleyboneClubhasroomforonly50attendeessopleasecontacttheWaltonChamberofCommercesecretaryMaryEastat021990-779assoonaspossibleifyouareinterestedinattending.Entrytotheeventcosts$250perperson.Athree-coursedinnerisincludedinthepriceofadmission. Welookforwardtoseeingyouthere! TheWaltonChamberofCommerce AccordingtotheinvitationwhatisremarkableaboutMr.Greig
Disagreementsamongeconomistsarelegendarybutnotontheissueoffreetrade.Arecentsurveyofprominenteconomistsbothconservativeandliberalconcludedthataneconomistwhoarguesforrestrictinginternationaltradeisalmostascommontodayasaphysicianwhofavorsleeching.WhytheconsensusInternationalfreetradeeconomistsagreemakespossiblehigherstandardsoflivingallovertheglobe.Thecaseforfreetraderestslargelyonthisprinciple:aslongastradeisvoluntarybothpartnersbenefitotherwisetheywouldn’ttrade.Thebuyerofashirtforexamplevaluestheshirtmorethanthemoneyspentwhilethesellervaluesthemoneymore.Botharebetteroffbecauseofthesale.Moreoveritdoesn’tmatterwhethertheshirtsalesmanisfromtheUnitedStatesorHongKongoranywhereelse.ThevastmajorityofAmericanmanufacturesfaceinternationalcompetition.Thiscompetitionforcescompaniestoimprovequalityandcutcosts.Bycontrastprotectionismencouragesmonopolylowerqualityandhigherprices.Americanspayanenormouspriceforprotectionismover$60billionayearor$1000forafamilyoffour.ThankstoprotectionismforexampleAmericanconsumerspaytwicetheworldpriceforsugar.Freetradealsomakestheworldeconomymoreefficientbyallowingnationstocapitalizeontheirstrengths.TheUnitedStateshasanadvantageinfoodproductionforinstancewhileSaudiArabiahasanadvantageinoil.TheSaudiscouldundertakemassiveirrigationtobecomeself-sufficientinfoodbutitismoreeconomicalforthemtoselloilandpurchasefoodfromus.Similarlywecouldbecomeself-sufficientinpetroleumbysqueezingmoreoutofoilshale.ButitismuchlesscostlytobuysomeofouroilfromSaudiArabia.Tradebetweenourtwocountriesimprovesthestandardoflivinginboth.Protectionismisbothwastefulandunjust.Ittaxesmostheavilythepeoplewhocanleastaffordit.Thustariffsthatraisethepriceofshoesburdenthepoormorethantherich.DespitethepowerfulcaseforfreetradetheUnitedStatesandtherestoftheworldhavealwaysbeenprotectionisttosomedegree.Thisisbecausefreetradebenefitsthegeneralpublicwhileprotectionismbenefitsspecialinterestgroupswhicharebetterorganizedbetterfinancedandmoreinformed.Tomakemattersworsemuchofwhatwehearonthisissueismisinformationspreadbythespecialintereststhemselves.Theeconomists______.
ShowcaseforDutchFilm MuchtothedelightoflocalcinemabuffsDutchFilmWeekiscomingtoIthacanextweek.TheserieswillkickoffonFridaynightwithaviewingofTheovanSaar’sthrillersTheBadlands.ThismoviewonprizesforBestDirectorandBestOriginalScreenplayatthe2010InternationalFilmAwards.OtherfilmsthatwillscreenthroughouttheweekincludethecomedyKeepingLipwiththeVanDijk’sfromdirectorRuudiHuytandMarcoGulit’sfromtragedyTheNighttoEndAllNights. AllofthefilmswillscreenattheLudoTheateronJustinStreet.AcopyoftheprogramcanbedownloadedfromtheLudo’swebsiteoryoucanpickonefromoutsideitsticketoffice.Thosewishingtoattendscreeningsareadvisedtobookearlyasdemandforticketsisexpectedtobehigh. DutchFilmWeekwillnotonlyshowcaseauniquetypeofcinemaitwillalsocelebrateDutchartsandculture.AccordinglytheLudowillhostanopeningceremonytomarktheopeningofthisexcitingfestival.AswellaslocalfilmenthusiaststhefunctionwillalsobeattendedbyprominentmembersoftheDutchcommunityincludingAmbassadorPaulHaajerwhoisexpectedtomakeashortspeech.Whileticketstothefirstscreeningarestillavailabletheopeningceremonyisaninvitation-onlyevent. Whatismentionedassomethingreaderscanfindonline
BusinessSolutionhasbeenvotedthebestfirminsmall-businessbankingattheRegionalBankingAwardsforthe5thtimeinarow.WhatisthesecrettooursuccessTheanswerliesinourresponsiveandprofessionalservice.Werealizethatentrepreneursareextremelybusy.andthattheyhavehighlyspecializedneedssowetailorourservicesaccordingly. BusinessSolutionalsooffersahighlyadvancedonlinebankingservice.Youcantransferfundsbetweenaccountsexchangeforeigncurrencyandapplyforemergencyloansallwiththeclickofafewbuttons. MoreovereveryfirmthatjoinsBusinessSolutionsgetsitsveryownSolutionsManager.SolutionsManagersnotonlygettoknowtheircustomerspersonallytheyalsodevelopanexcellentunderstandingoftheircustomers’businesssotheycangivefastandwell-consideredadviceonallbankingmatters.SolutionsManagersareavailableandatyourservice365daysayearsoyoucancallthemwhenit’sconvenientforyouandnottheotherwayaround. TryBusinessSolutionsforabankingservicethatcaterstotheneedsofyourbusiness! WhatisindicatedaboutSolutionsManagers
Disagreementsamongeconomistsarelegendarybutnotontheissueoffreetrade.Arecentsurveyofprominenteconomistsbothconservativeandliberalconcludedthataneconomistwhoarguesforrestrictinginternationaltradeisalmostascommontodayasaphysicianwhofavorsleeching.WhytheconsensusInternationalfreetradeeconomistsagreemakespossiblehigherstandardsoflivingallovertheglobe.Thecaseforfreetraderestslargelyonthisprinciple:aslongastradeisvoluntarybothpartnersbenefitotherwisetheywouldn’ttrade.Thebuyerofashirtforexamplevaluestheshirtmorethanthemoneyspentwhilethesellervaluesthemoneymore.Botharebetteroffbecauseofthesale.Moreoveritdoesn’tmatterwhethertheshirtsalesmanisfromtheUnitedStatesorHongKongoranywhereelse.ThevastmajorityofAmericanmanufacturesfaceinternationalcompetition.Thiscompetitionforcescompaniestoimprovequalityandcutcosts.Bycontrastprotectionismencouragesmonopolylowerqualityandhigherprices.Americanspayanenormouspriceforprotectionismover$60billionayearor$1000forafamilyoffour.ThankstoprotectionismforexampleAmericanconsumerspaytwicetheworldpriceforsugar.Freetradealsomakestheworldeconomymoreefficientbyallowingnationstocapitalizeontheirstrengths.TheUnitedStateshasanadvantageinfoodproductionforinstancewhileSaudiArabiahasanadvantageinoil.TheSaudiscouldundertakemassiveirrigationtobecomeself-sufficientinfoodbutitismoreeconomicalforthemtoselloilandpurchasefoodfromus.Similarlywecouldbecomeself-sufficientinpetroleumbysqueezingmoreoutofoilshale.ButitismuchlesscostlytobuysomeofouroilfromSaudiArabia.Tradebetweenourtwocountriesimprovesthestandardoflivinginboth.Protectionismisbothwastefulandunjust.Ittaxesmostheavilythepeoplewhocanleastaffordit.Thustariffsthatraisethepriceofshoesburdenthepoormorethantherich.DespitethepowerfulcaseforfreetradetheUnitedStatesandtherestoftheworldhavealwaysbeenprotectionisttosomedegree.Thisisbecausefreetradebenefitsthegeneralpublicwhileprotectionismbenefitsspecialinterestgroupswhicharebetterorganizedbetterfinancedandmoreinformed.Tomakemattersworsemuchofwhatwehearonthisissueismisinformationspreadbythespecialintereststhemselves.AccordingtothepassagewhichofthefollowingisNOTtrue
Thetraditionaldistinctionbetweenproductsthatsatisfyneedsandthosethatsatisfywantsisnolongeradequatetodescribeclassesofproducts.Intoday’sprosperoussocietiesthedistinctionhasbecomeblurredbecausesomanywantshavebeenturnedintoneeds.Awriterforinstancecanworkwithpaperandpencils.Thesearelegitimateneedsforthetask.Buttheworkcanbedonemorequicklyandefficientlywithawordprocessor.Thusacomputerissoonviewedasaneedratherthanawant.Inthefieldofmarketingconsumergoodsareclassedaccordingtothewayinwhichtheyarepurchased.Thetwomaincategoriesareconveniencegoodsandshoppinggoods.Twolessertypesarespecialtygoodsandunsoughtgoods.Itmustbeemphasizedthatallofthesetypesarebasedonthewayshoppersthinkaboutproductsnotonthenatureoftheproductsthemselves.WhatisregardedasaconvenienceiteminFrancewineforexamplemaybeaspecialtygoodintheUnitedStates.Peopledonotspendagreatdealoftimeshoppingforsuchconvenienceitemsasgroceriesnewspaperstoothpasterazorbladesaspirinandcandy.Thebuyingofconveniencegoodsmaybedoneroutinelyassomefamiliesbuygroceriesonceaweek.Suchregularlypurchaseditemsarecalledstaples.Sometimesconvenienceproductsareboughtonimpulse:someonehasasuddendesireforanicecreamsundaeonahotday.Ortheymaybepurchasedasemergencyitems.Shoppinggoodsareitemsforwhichcustomerssearch.Theycomparepricesqualityandstylesandmayvisitanumberofstoresbeforemakingadecision.Buyinganautomobileisoftendonethisway.Shoppinggoodsfallintotwoclasses:thosethatareperceivedasbasicallythesameandthosethatareregardedasdifferent.Itemsthatarelookeduponasbasicallythesameincludesuchthingsashomeappliancestelevisionsetsandautomobiles.Havingdecidedonthemodeldesiredthecustomerisprimarilyinterestedingettingtheitematthemostfavorableprice.Itemsregardedasinherentlydifferentincludeclothingfurnitureanddishes.Qualitystyleandfashionwilleithertakeprecedenceoverpriceortheywillnotmatteratall.Specialtygoodshavecharacteristicsthatimpelcustomerstomakespecialeffortstofindthem.Pricemaybenoconsiderationatall.Specialtygoodscanincludealmostanykindofproduct.Normallyspecialtygoodshaveabrandnameorotherdistinguishingcharacteristics.Unsoughtgoodsareitemsaconsumerdoesnotnecessarilywantorneedormaynotevenknowabout.Promotionoradvertisingbringssuchgoodstotheconsumer’sattention.TheproductcouldbesomethingnewonthemarketastheSonyWalkmanoncewasoritmaybeafairlystandardservicesuchaslifeinsuranceforwhichmostpeoplewillusuallynotbothershopping.Fromthefollowingchoosetheshoppinggoodsthatareconsideredasinherentlydifferent______.
Disagreementsamongeconomistsarelegendarybutnotontheissueoffreetrade.Arecentsurveyofprominenteconomistsbothconservativeandliberalconcludedthataneconomistwhoarguesforrestrictinginternationaltradeisalmostascommontodayasaphysicianwhofavorsleeching.WhytheconsensusInternationalfreetradeeconomistsagreemakespossiblehigherstandardsoflivingallovertheglobe.Thecaseforfreetraderestslargelyonthisprinciple:aslongastradeisvoluntarybothpartnersbenefitotherwisetheywouldn’ttrade.Thebuyerofashirtforexamplevaluestheshirtmorethanthemoneyspentwhilethesellervaluesthemoneymore.Botharebetteroffbecauseofthesale.Moreoveritdoesn’tmatterwhethertheshirtsalesmanisfromtheUnitedStatesorHongKongoranywhereelse.ThevastmajorityofAmericanmanufacturesfaceinternationalcompetition.Thiscompetitionforcescompaniestoimprovequalityandcutcosts.Bycontrastprotectionismencouragesmonopolylowerqualityandhigherprices.Americanspayanenormouspriceforprotectionismover$60billionayearor$1000forafamilyoffour.ThankstoprotectionismforexampleAmericanconsumerspaytwicetheworldpriceforsugar.Freetradealsomakestheworldeconomymoreefficientbyallowingnationstocapitalizeontheirstrengths.TheUnitedStateshasanadvantageinfoodproductionforinstancewhileSaudiArabiahasanadvantageinoil.TheSaudiscouldundertakemassiveirrigationtobecomeself-sufficientinfoodbutitismoreeconomicalforthemtoselloilandpurchasefoodfromus.Similarlywecouldbecomeself-sufficientinpetroleumbysqueezingmoreoutofoilshale.ButitismuchlesscostlytobuysomeofouroilfromSaudiArabia.Tradebetweenourtwocountriesimprovesthestandardoflivinginboth.Protectionismisbothwastefulandunjust.Ittaxesmostheavilythepeoplewhocanleastaffordit.Thustariffsthatraisethepriceofshoesburdenthepoormorethantherich.DespitethepowerfulcaseforfreetradetheUnitedStatesandtherestoftheworldhavealwaysbeenprotectionisttosomedegree.Thisisbecausefreetradebenefitsthegeneralpublicwhileprotectionismbenefitsspecialinterestgroupswhicharebetterorganizedbetterfinancedandmoreinformed.Tomakemattersworsemuchofwhatwehearonthisissueismisinformationspreadbythespecialintereststhemselves.Accordingtothefreetradeprincipletheauthorsuggeststhat______.
OnbehalfoftheworkplaceissuescommitteeIwouldliketoremindyouallabouttheimportanceofenergyconservation.Byreducingourenergyusageintheofficewecannotonlysavethousandsofdollarsonelectricitybillsbutwecanalsohelptheenvironment.Moreoverbeingenergyefficientwillhelpboostourimageinthecommunity. Atlastmonth’smeetingoftheworkplaceissuescommitteewecameupwithalistofsimplemeasuresthatindividualemployeescantaketohelpconserveenergy.Pleasereadthefollowingideasandtrytoputthemintopractice! ...Switchoffyourcomputerandmonitorwhenyoutakeyourlunchbreak. ...Donotuseascreensaveronyourcomputer. ...Leavetheblindsopensothatartificiallightingcanbekepttoaminimum. ...Dressappropriatelyfortheconditionssoastoreduceusageofheatingandairconditioning. ...Takethestairsratherthantheelevatorwheneverpossible. Thelistisanexcellentstartbutitisfarfromexhaustive.Ifyouhaveanysuggestionstoaddpleasedoso.Whetheryouareaseniormanagerorajuniorofficeclerkyourinputisequallyvaluable!Youcanpostsuggestionsontheworkplaceissueswebpageonthecompanyintranet.Wewillthendiscussyoursuggestionsatnextmonth’smeetingoftheworkplaceissuescommittee. Kindregards BethanyWillets Whatisimpliedabouttheworkplaceissuescommittee
Everyproductonthemarkethasavarietyofcostsbuiltintoitbeforeitiseverputupforsaletoacustomer.Therearecostsofproductiontransportationstorageadvertisingandmore.Eachofthesecostsmustbringinsomeprofitateachstage:truckersmustprofitfromtransportingproductsortheywouldnotbeinbusiness.Thuscostsalsoincludeseverallayersofprofits.Thesellingpriceofaproductmusttakeallofthesecostsandbuiltinprofitsintoconsideration.Thesellingpriceitselfconsistsofamarkupoverthetotalofallcostsanditisnormallybasedonapercentageofthetotalcost.Themarkupmaybequitehigh90percentofcostoritmaybelow.Groceryitemsmasupermarketusuallyhavealowmarkupwhileminkcoatshaveaveryhighone.Highmarkupshoweverdonotinthemselvesguaranteebigprofits.Profitscomefromturnover.Ifanitemhasa50percentmarkupanddoesnotsellthereisnoprofit.Butifacerealhasan8percentmarkupandsellsverywelltherearereasonableprofits.Whilemostpricingisbasedoncostfactorstherearesomeexceptions.Prestigepricingmeanssettingpricesartificiallyhighinordertoattractselectclientele.Suchpricingattemptstosuggestthatthequalityorstyleoftheproductisexceptionalorthattheitemcannotbefoundelsewhere.Storescanuseprestigepricingtoattractwealthyshoppers.Leaderpricingandbaitpricingaretheoppositesofprestigepricing.Leaderpricingmeanssettinglowpricesoncertainitemstogetpeopletocomeintothestores.Theproductssopricedarecalledlossleadersbecauselittleornoprofitcanbemadeonthem.Theprofitsaremadefromotherproductspeoplebuywhileinthestore.Baitpricingnowgenerallyconsideredillegalmeanssettingartificiallylowpricestoattractcustomers.Thestorehoweverhasnointentionofsellinggoodsatthebaitprices.Thepointistogetpeopleintothestoreandpersuadethemoftheinferiorityofthelowpriceditem.Thenahigherpriceditemispresentedasabetteralternative.Acommonretailtacticisoddpricedproducts.Forsomeproductsof$300thestorewillsetthepriceat$295or$299.95togivetheappearanceofalowerprice.Automobilesandotherhighpricedproductsareusuallypricedinthismanner.Forsomereason$7995hasmoreappealtoapotentialcarcustomerthan$8000.Bidpricingisaspecialkindofpricesetting.Itisoftenusedintheawardingofgovernmentcontracts.Severalcompaniesareaskedtosubmitbidsonajobandnormallythelowestbidderwins.Aschoolsystemmaywanttobuyalargenumberofcomputers.Severalcompaniesareaskedtosubmitpricesandtheschooldistrictwilldecideonthebestbidbasedaswellonconsiderationsofqualityandservice.Thesecondparagraphmostprobablyimplies______.
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