问题 单项选择题

It’s seven weeks into the new year. Do you know where your resolution is If you’re like millions of Americans, you probably vowed to lose weight, quit smoking and drink less in the new year. You kicked off January with a commitment to long-term well-being--until you came face-to-face with a cheeseburger. You spent a bundle on a shiny new gym pass. Turns out, it wasn’t reason enough for you to actually use the gym.

People can make poor decisions when it comes to health--despite their best intentions. It’s not easy abiding by wholesome choices (giving up French fries) when the consequences of not doing so (heart disease) seem so far in the future. Most people are bad at judging their health risks: smokers generally know cigarettes cause cancer, but they also tend to believe they’re less likely than other smokers to get it. And as any snack-loving dieter can attest, people can be comically inept at predicting their future .behavior. You swear you will eat just one potato chip but don’t stop until the bag is empty.

So, what does it take to motivate people to stick to the path set by their conscious brain How can good choices be made to seem more appealing than bad ones The problem stumps doctors, public-health officials and weight-loss experts, but one solution may spring from an unlikely source. Meet your new personal trainer: your boss.

American businesses have a particular interest in personal health, since worker illness costs them billions each year in insurance claims, sick days and high staff turnover. A 2008 survey of major US employers found that 64% consider their employees’ poor health decisions a serious barrier to affordable insurance coverage. Now some companies are tackling the motivation problem head on, using tactics drawn from behavioral psychology to nudge their employees to get healthy.

"It’s a bit paradoxical that employers need to provide incentives for people to improve their own health," says Michael Follick, a behavioral psychologist at Brown University and president of the consultancy Abacus Employer Health Solutions.

Paradoxical, maybe, but effective. Consider Amica Mutual Insurance, based in Rhode Island. Arnica seemed to be doing everything right: it boasts an on-site fitness center at its headquarters. It pays toward Weight Watchers and smoking-cessation help, gives gift cards to reward proper prenatal care and offers free flu shots each year. Still, in the mid-2000s, about 7% of the company’s insured population, including roughly 3 100 employees and their dependents, had diabetes. "We manage risk. That’s our core business," says Scott Boyd, Amica’s director of compensation and benefits. But diabetes-related claims from Arnica employees had doubled in four years. "We thought, OK," Boyd says now, "we have to manage these high-risk groups a little better.

Which of the following would be the best title for the text()

A. Making Good Health Easy

B. Cost of Losing Weight

C. Difficulties in Dieting

D. Advantages of Healthy Diet

答案

参考答案:A

解析:

[解题思路] 文章主旨题通常是对全篇内容的综合考查。本文前五段都是在寻找更好的办法使健康变得容易,因此[A]很好地概括了全文内容。[B]并不是文章主要涉及的内容。虽然寻找健康饮食存在困难,但本文主要是在寻求办法,故排除[C]。[D]偏离了主题。

问答题 简答题

综合题席勒公司为上市公司,2011年至2013年的有关资料如下。(1)2011年1月1日发行在外普通股股数为72000万股。

(2)2011年6月30日,经股东大会同意并经相关监管部门核准,席勒公司以2011年6月30日为股权登记日,向全体股东每10股发放2份认股权证,共计发放14400万份认股权证,每份认股权证可以在2012年6月30日按照每股4元的价格认购1股席勒公司普通股。2012年6月30日,认股权证持有人全部行权,席勒公司收到认股权证持有人交纳的股款57600万元。2012年7月1日,席勒公司办理完成工商变更登记,将注册资本变更为86400万元。(3)2012年7月1日,席勒公司与股东签订一份远期股份回购合同,承诺3年后以每股12元的价格回购股东持有的10000万股普通股。

(4)2013年3月1日,根据经批准的股权激励计划,授予高级管理人员3000万份股票期权,等待期为2年,每一份股票期权行权时可按6元的价格购买席勒公司1股普通股。

(5)2013年9月25日,经股东大会批准,席勒公司以2013年6月30日股份86400万股为基数,向全体股东每10股派发2股股票股利,以资本公积每10股转增1股普通股,除权日为9月30日。

(6)席勒公司归属于普通股股东的净利润2011年度为36000万元,2012年度为54000万元,2013年度为40000万元。

(7)席勒公司股票2011年7月至2011年12月平均市场价格为每股10元,2012年1月至2012年6月平均市场价格为每股12元,2012年7月1日至2012年12月31日平均市场价格为每股10元,2013年1月1日至2013年2月28日以及2013年3月1日至2013年12月31日平均市场价格为每股10元。假定不存在其他股份变动因素,答案金额保留两位小数。

要求:(1)计算席勒公司2011年度利润表中列示的基本每股收益和稀释每股收益。

(2)计算席勒公司2012年度利润表中列示的基本每股收益和稀释每股收益。

(3)计算席勒公司2013年度利润表中列示的基本每股收益和稀释每股收益以及经重新计算的比较数据。

问答题 简答题