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所谓“对外报告会计”是指()。

A、管理会计
B、财务会计
C、所得税会计
D、成本会计
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正确答案:

B

答案解析:

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Howshopscanexploitpeople'sherdmentalitytoincreasesales

1.ATRIPtothesupermarketmaynotseemlikeanexerciseinpsychologicalwarfare—butitis.Shopkeepersknowthatfillingastorewiththearomaoffreshlybakedbreadmakespeoplefeelhungryandpersuadesthemtobuymorefoodthantheyhadintended.Stockingthemostexpensiveproductsateyelevelmakesthemsellfasterthancheaperbutlessvisiblecompetitors.Nowresearchersareinvestigatinghow“swarmintelligence”(thatis,howants,beesoranysocialanimal,includinghumans,behaveinacrowd)canbeusedtoinfluencewhatpeoplebuy.

2.AtarecentconferenceonthesimulationofadaptivebehaviourinRome,Zeeshan-ul-hassanUsmani,acomputerscientistfromtheFloridaInstituteofTechnology,describedanewwaytoincreaseimpulsebuyingusingthisphenomenon.Supermarketsalreadyencourageshopperstobuythingstheydidnotrealisetheywanted:forinstance,byplacingeverydayitemssuchasmilkandeggsatthebackofthestore,forcingshopperstowalkpastothertemptinggoodstoreachthem.MrUsmaniandRonaldoMenezes,alsooftheFloridaInstituteofTechnology,setouttoenhancethistendencytobuymorebyplayingontheherdinstinct.Theideaisthat,ifacertainproductisseentobepopular,shoppersarelikelytochooseittoo.Thechallengeistokeepcustomersinformedaboutwhatothersarebuying.

3.Entersmart-carttechnology.InMrUsmani'ssupermarketeveryproducthasaradiofrequencyidentificationtag,asortofbarcodethatusesradiowavestotransmitinformation,andeverytrolleyhasascannerthatreadsthisinformationandrelaysittoacentralcomputer.Asacustomerwalkspastashelfofgoods,ascreenontheshelftellshimhowmanypeoplecurrentlyintheshophavechosenthatparticularproduct.Ifthenumberishigh,heismorelikelytoselectittoo.

4.MrUsmani's“swarm-moves”modelappealstosupermarketsbecauseitincreasessaleswithouttheneedtogivepeoplediscounts.Anditgivesshoppersthesatisfactionofknowingthattheyboughtthe“right”product—thatis,theoneeveryoneelsebought.Themodelhasnotyetbeentestedwidelyintherealworld,mainlybecauseradiofrequencyidentificationtechnologyisnewandhasonlybeeninstalledexperimentallyinsomesupermarkets.ButMrUsmanisaysthatbothWal-MartinAmericaandTescoinBritainareinterestedinhiswork,andtestingwillgetunderwayinthespring.

5.Anotherrecentstudyonthepowerofsocialinfluenceindicatesthatsalescould,indeed,beboostedinthisway.MatthewSalganikofColumbiaUniversityinNewYorkandhiscolleagueshavedescribedcreatinganartificialmusicmarketinwhichsome14,000peopledownloadedpreviouslyunknownsongs.Theresearchersfoundthatwhenpeoplecouldseethesongsrankedbyhowmanytimestheyhadbeendownloaded,theyfollowedthecrowd.Whenthesongswerenotorderedbyrank,butthenumberoftimestheyhadbeendownloadedwasdisplayed,theeffectofsocialinfluencewasstilltherebutwaslesspronounced.Peoplethusfollowtheherdwhenitiseasyforthemtodoso.

6.InJapanachainofconvenienceshopscalledRanKingRanQueenhasbeenorderingitsproductsaccordingtosalesdatafromdepartmentstoresandresearchcompanies.Theshopssellonlythemostpopularitemsineachproductcategory,andtherankingsareupdatedweekly.Icosystem,acompanyinCambridge,Massachusetts,alsoaimstoexploitknowledgeofsocialnetworkingtoimprovesales.

7.Andthepsychologythatworksinphysicalstoresisjustaspotentontheinternet.OnlineretailerssuchasAmazonareadeptattellingshopperswhichproductsarepopularwithlike-mindedconsumers.Evenintheprivacyofyourhome,youcanstillbepartoftheswarm.

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2.Inshops,productsshelvedatamorevisiblelevelsellbettereveniftheyaremore_______________.

3.AccordingtoMr.Usmani,withtheuseof“swarmintelligence”phenomenon,anewmethodcanbeappliedtoencourage_______________.

4.Onthewaytoeverydayitemsatthebackofthestore,shoppersmightbetemptedtobuy_______________.

5.Ifthenumberofbuyersshownonthe_______________ishigh,othercustomerstendtofollowthem.

6.Usingthe“swarm-moves”model,shopownersdonothavetogivecustomers_______________toincreasesales.

1There'sadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallontimescalesofaround100,000years-exactlythesameperiodasbetweeniceagesonEarth.Sosaysaphysicistwhohascreatedacomputermodelofourstar'score.

2RobertEhrlichofGeorgeMasonUniversityinFairfax,Virginia,modelledtheeffectoftemperaturefluctuationsinthesun'sinterior.Accordingtothestandardview,thetemperatureofthesun'scoreisheldconstantbytheopposingpressuresofgravityandnuclearfusion.However,Ehrlichbelievedthatslightvariationsshouldbepossible.

3HetookashisstartingpointtheworkofAttilaGrandpierreoftheKonkolyObservatoryoftheHungarianAcademyofSciences.In2005,Grandpierreandacollaborator,Gáborágoston,calculatedthatmagneticfieldsinthesun'scorecouldproducesmallinstabilitiesinthesolarplasma.Theseinstabilitieswouldinducelocalisedoscillationsintemperature.

4Ehrlich'smodelshowsthatwhilstmostoftheseoscillationscanceleachotherout,somereinforceoneanotherandbecomelong-livedtemperaturevariations.Thefavouredfrequenciesallowthesun'scoretemperaturetooscillatearounditsaveragetemperatureof13.6millionkelvinincycleslastingeither100,000or41,000years.Ehrlichsaysthatrandominteractionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother.

5ThesetwotimescalesareinstantlyrecognisabletoanyonefamiliarwithEarth'siceages:forthepastmillionyears,iceageshaveoccurredroughlyevery100,000years.Beforethat,theyoccurredroughlyevery41,000years.

6MostscientistsbelievethattheiceagesaretheresultofsubtlechangesinEarth'sorbit,knownastheMilankovitchcycles.OnesuchcycledescribesthewayEarth'sorbitgraduallychangesshapefromacircletoaslightellipseandbackagainroughlyevery100,000years.ThetheorysaysthisalterstheamountofsolarradiationthatEarthreceives,triggeringtheiceages.However,apersistentproblemwiththistheoryhasbeenitsinabilitytoexplainwhytheiceageschangedfrequencyamillionyearsago.

7"InMilankovitch,thereiscertainlynogoodideawhythefrequencyshouldchangefromonetoanother,"saysNeilEdwards,aclimatologistattheOpenUniversityinMiltonKeynes,UK.NoristhetransitionproblemtheonlyonetheMilankovitchtheoryfaces.EhrlichandothercriticsclaimthatthetemperaturevariationscausedbyMilankovitchcyclesaresimplynotbigenoughtodriveiceages.

8However,EdwardsbelievesthesmallchangesinsolarheatingproducedbyMilankovitchcyclesarethenamplifiedbyfeedbackmechanismsonEarth.Forexample,ifseaicebeginstoformbecauseofaslightcooling,carbondioxidethatwouldotherwisehavefounditswayintotheatmosphereaspartofthecarboncycleislockedintotheice.ThatweakensthegreenhouseeffectandEarthgrowsevencolder.

9AccordingtoEdwards,thereisnolackofsuchmechanisms."Ifyouaddtheireffectstogether,thereismorethanenoughfeedbacktomakeMilankovitchwork,"hesays."Theproblemnowisidentifyingwhichmechanismsareatwork."ThisiswhyscientistslikeEdwardsarenotyetreadytogiveuponthecurrenttheory."Milankovitchcyclesgiveusiceagesroughlywhenweobservethemtohappen.Wecancalculatewhereweareinthecycleandcompareitwithobservation,"hesays."Ican'tseeanywayoftesting[Ehrlich's]ideatoseewhereweareinthetemperatureoscillation."

10Ehrlichconcedesthis."Ifthereisawaytotestthistheoryonthesun,Ican'tthinkofonethatispractical,"hesays.That'sbecausevariationover41,000to100,000yearsistoogradualtobeobserved.However,theremaybeawaytotestitinotherstars:reddwarfs.Theircoresaremuchsmallerthanthatofthesun,andsoEhrlichbelievesthattheoscillationperiodscouldbeshortenoughtobeobserved.Hehasyettocalculatethepreciseperiodortheextentofvariationinbrightnesstobeexpected.

11NigelWeiss,asolarphysicistattheUniversityofCambridge,isfarfromconvinced.HedescribesEhrlich'sclaimsas"utterlyimplausible".EhrlichcountersthatWeiss'sopinionisbasedonthestandardsolarmodel,whichfailstotakeintoaccountthemagneticinstabilitiesthatcausethetemperaturefluctuations.

Questions1-4

CompleteeachofthefollowingstatementswithOneorTwonamesofthescientistsfromtheboxbelow.

WritetheappropriatelettersA-Einboxes1-4onyouranswersheet.

A.AttilaGrandpierre

B.Gáborágoston

C.NeilEdwards

D.NigelWeiss

E.RobertEhrlich

1....claimsthereadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallinperiodsaslongasthosebetweeniceagesonEarth.

2....calculatedthattheinternalsolarmagneticfieldscouldproduceinstabilitiesinthesolarplasma.

3....holdsthatMilankovitchcyclescaninducechangesinsolarheatingonEarthandthechangesareamplifiedonEarth.

4....doesn'tbelieveinEhrlich'sviewpointsatall.

Questions5-9

Dothefollowingstatementsagreewiththeinformationgiveninthereadingpassage?

Inboxes5-9onyouranswersheetwrite

TRUEifthestatementistrueaccordingtothepassage

FALSEifthestatementisfalseaccordingtothepassage

NOTGIVENiftheinformationisnotgiveninthepassage

5.Theiceageschangedfrequencyfrom100,000to41,000yearsamillionyearsago.

6.ThesoleproblemthattheMilankovitchtheorycannotsolveistoexplainwhytheiceagefrequencyshouldshiftfromonetoanother.

7.Carbondioxidecanbelockedartificiallyintoseaicetoeliminatethegreenhouseeffect.

8.SomescientistsarenotreadytogiveuptheMilankovitchtheorythoughtheyhaven'tfiguredoutwhichmechanismsamplifythechangesinsolarheating.

9.BothEdwardsandEhrlichbelievethatthereisnopracticalwaytotestwhenthesolartemperatureoscillationbeginsandwhenends.

Questions10-14

Completethenotesbelow.

ChooseonesuitablewordfromtheReadingPassageaboveforeachanswer.

Writeyouranswersinboxes10-14onyouranswersheet.

Thestandardviewassumesthattheopposingpressuresofgravityandnuclearfusionsholdthetemperature...10...inthesun'sinterior,buttheslightchangesintheearth's...11...alterthetemperatureontheearthandcauseiceagesevery100,000years.ABritishscientist,however,challengesthisviewbyclaimingthattheinternalsolarmagnetic...12...caninducethetemperatureoscillationsinthesun'sinterior.Thesun'scoretemperatureoscillatesarounditsaveragetemperaturein...13...lastingeither100,000or41,000years.Andthe...14...interactionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother,whichexplainswhytheiceageschangedfrequencyamillionyearsago.

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