QP Module C May 2007 Answer
SECTION A – CASE QUESTIONS
Answer 1(a)
XYZ & Co’s ethical obligations in relation to the change in auditors of EMM are governed by the Code of Ethics for Professional Accountants (“the Code”). In particular, XYZ & Co should comply with the requirements of Section 441 “Change of Auditors of a Listed Issuer of the Stock Exchange of Hong Kong” since EMM is listed on the Hong Kong Stock Exchange.
According to Section 441 of the Code, XYZ & Co should prepare a Letter of Resignation addressed to the audit committee and the board of directors of EMM.
The Letter of Resignation should disclose all the occurrences that, in the opinion of XYZ & Co, affect the relationship between EMM and XYZ & Co. Such occurrences include, but are not limited to, “disagreements” and/or “unresolved issues”.
According to the Code, ABC & Co should make a request in writing to XYZ & Co to ask if there are any unusual circumstances surrounding the proposed change which ABC & Co should be aware of, so that ABC & Co may determine whether it should accept the nomination.
On receipt of the written request, XYZ & Co should act expeditiously. If there are no professional or other reasons why ABC & Co should not accept the nomination, XYZ & Co should reply accordingly without delay.
If XYZ & Co considers it appropriate to discuss EMM's affairs with ABC & Co, XYZ & Co should request EMM’s permission to do so freely. If permission is not granted, XYZ & Co should report that fact to ABC & Co (who should not accept the nomination).
If, in the opinion of XYZ & Co, there are matters of which ABC & Co should be made aware, XYZ & Co should inform ABC & Co of those factors of which, in the opinion of XYZ & Co, ABC & Co should be aware.
XYZ & Co may, for example, inform ABC & Co that the reasons advanced by EMM for the change are not in accordance with the facts.
For example, XYZ & Co may inform ABC & Co of the fact that it proposed a rotation of the engagement partner as an appropriate safeguard against the familiar threat to independence, and that EMM did not accept the increase in audit fee.
If EMM are Hong Kong incorporated listed issuers, section 140A(2) of the Companies Ordinance requires an auditor who resigns from office before the expiry of his term must, if the resignation is to be effective, include in his resignation a statement of any circumstances connected with his resignation which he considers ought to be brought to the notice of members or creditors of the company, or a statement that there are no such circumstances.
Answer 1(b)
Risks of material misstatement at the financial statement level relate more pervasively to the financial statements as a whole and potentially affect many assertions.
These risks may be derived in particular from a weak control environment. In addition to a weak control environment, other conditions, such as (1) aggressive business strategies, (2) significant business risks arising from changes or complexity of business operations, or (3) unusually high pressures on performance measures and review.
The following facts may indicate a higher risk of material misstatement at the financial statement level:
(1) The integrity of the directors/management of EMM may be questionable since
the reasons for change in auditors provided by XYZ & Co are different from those provided by the directors/management of EMM;
(2) The plan to double the group’s turnover within five years may be too aggressive;
(3) The company has raised debt finance at a comparatively high interest rate of
9.5% per annum, indicating that the company is in “desperate” need of external
funding to finance its aggressive expansion plan;
(4) The company is listed on the Hong Kong Stock Exchange and an overseas
stock exchange. The company is subject to greater pressure in its performance measures and review.
Answer 2(a)
In performing analytical procedures such as risk assessment procedures, the auditor develops expectations about plausible relationships that are reasonably expected to exist in accordance with HKA315.
EMM are expanding. As a result, comparisons of current year data with prior-year data will show significant changes. The auditor, ABC & Co, has two important means of developing expectations about the financial statements. First, ABC & Co can obtain industry information on comparable companies and ABC & Co might also expect trends evidenced in prior audits to continue.
ABC & Co then perform the following calculations:
Turnover/Receivables- 2006: 3.25 times (2005: 3.47 times); OR Receivable Turnover days- 2006: 112 days (2005: 105 days) OR calculations of changes in sales vs. changes in trade receivables OR other reasonable calculations.
Aging of trade receivables - 2006: 57% within 60 days (2005: 72% within 60 days) OR other reasonable calculations.
Summary presentation as follows:
2006 2005 Turnover/Receivables 3.25 times 3.47 times Receivable Turnover Days 112 days 105 days Aging Details
Within 60 days 57% 72% Between 61days to 180 days 42% 25% Over 180 days 1% 3%
100% 100% Turnover/receivables [or Receivable Turnover days] is a measure of whether a sound credit policy has been implemented. EMM's collection periods for the current year and the last year are longer than industry average. EMM's collection periods for both years are also beyond its normal credit period. The analysis may indicate an audit problem related to the uncollectibility of certain receivables (i.e. the valuation assertion).
Further breakdown shows an increase in receivable balances that exceed the normal credit period. This analysis may also indicate there may be inadequate allowance for uncollectible amounts (i.e. the valuation assertion).
A high level of the turnover days, together with pressue to report growth in turnover, might indicate higher risk of fraud in creating fictitious credit sales in the current period. The occurrence of sales during the year and hence the existence of trade receivables at the balance sheet date, would have a higher risk of misstatement. Answer 2(b)
After the analysis, ABC & Co needs to collect further information to verify the cause of the unexpected results such as:
(1) Changes in accounting practice and policy, for instance, the inclusion of debit
balances on the creditors’ ledger as debtors instead of deducting them from creditors as before;
(2) Whether there have been changes in EMM’s management policy, for instance, a
decision to allow customers to take extended periods of credit in order to double its turnover within five years;
(3) Whether there have been changes in general commercial factors, for instance, a
down-turn of the business climate in the industries in which EMM’s customers are situated, hence rendering them unable to settle their debts within the credit terms;
(4) Whether there are changes in specific commercial factors affecting only EMM,
for instance, a higher proportion of EMM’s products were sold on credit for the current year compared with last year;
(5) Whether there have been changes in policy on provision of bad debt allowances
and the write off of bad debts;
(6) Any indication of fraud, for instance, teeming and lading by employees.
Given that the risk of material misstatement of the existence of EMM’s cash and cash equivalents is assessed as medium with an expectation that EMM’s internal controls operated effectively during the period, it is reasonable for the team to adopt a combined approach in examining the existence of EMM’s cash and cash equivalents. Under the combined approach, the team should (1) perform tests of control to obtain appropriate sufficient evidence that the internal controls relevant to the existence of EMM’s cash and cash equivalents had been operated effectively during the period, and (2) perform substantial procedures to obtain further evidence that the risk of material misstatement is reduced to an acceptably low level.
Answer 3(b)
Control activities that are relevant to the existence of EMM’s cash and bank balances include:
Control activities
(i) Periodic and timely reconciliation of the balances as shown in the bank
statements against the records of cash and cash equivalents by a competent and independent staff (or other forms of performance review that related different sets of data to one another);
(ii) Automated or manual checking of the arithmetical accuracy of records (or other forms of application controls in the processing of information about cash transactions);
(iii) Physical access to cash and computer terminals and/or programmes that process cash transactions are restricted to authorised persons (or other forms of physical control); and
(iv) Different persons are assigned the different responsibilities of authorising cash transactions, recording cash transactions and the custody of cash (or other forms of segregation of duties).
Monitoring of controls
(i) Management review of bank reconciliations to ensure that the reconciliations
have been performed in a regular and timely manner; and
(ii) Internal auditors’ review/independent review and evaluation of the effectiveness of physical controls over cash and/or extent of segregation of duties in processing cash transactions (or other relevant monitoring of controls).
Tests of controls on the control activities that are relevant to the existence of EMM’s cash and bank balances include:
Tests of controls on control activities
Any two of the following:
(i) Asking the relevant member of staff how he/she prepares the bank
reconciliations to determine whether bank reconciliations are prepared properly.
(ii) Inspection of the documentation of the reconciliations during the year of the balances as shown in the bank statements against the records of cash and bank balances to obtain evidence that the reconciliations have been performed regularly and in a timely manner by a competent member of staff;
(iii) Obtaining evidence that the controls have operated effectively during the year, and re-performing the automated or manual checking of the arithmetical accuracy of records to identify any deficits of the controls;
(iv) Observation of whether the physical access to cash and computer terminals and/or programmes that process cash transactions are actually restricted to authorised persons; and
(v) Observation and/or inspection of documentation of which persons are assigned the different responsibilities of authorising cash transactions, recording cash transactions and custody of cash and cash equivalents.
Tests of controls on monitoring of controls
Any two of the following:
(i) Asking the management how he/she reviews the bank reconciliations to
determine whether the reviews have been conducted properly.
(ii) Inspection of the documentation of management’s review of bank reconciliations during the year; and
(iii) Observation and/or inspection of documentation of the internal auditors’ review/independent review and evaluation of the effectiveness of physical controls over cash and/or the extent of segregation of duties in processing cash transactions, and determination of whether the internal auditors’/independent evaluation was appropriate.
Obtain confirmation from banks in accordance with the requirements of HKSA 505 “External Confirmations”. In particular, the auditor should have full control over the confirmation process.
Review bank reconciliations for the bank balance as at 31 December 2006, including enquiry into the nature of the major reconciliation items and inspection of documentation of the follow up actions and their disposal.
Perform analytical reviews on cash and cash equivalents records (including scanning through the records) to identify any unusual movements, particularly for short periods before and after the balance sheet date.
Check casting of the total cash and cash equivalents at the balance sheet date OR perform cash count and roll back to the balance sheet date if cash on hand was considered material.
Answer 4
The discovery of the fact that the general manager of one of the subsidiaries in EMM had misappropriated cash of HK$30,000,000 is a subsequent event under HKSA 560 "Subsequent Events".
More specifically, it is an event occurring up to the date of the auditor’s report. According to HKSA 560, ABC & Co should consider the effect of subsequent events on EMM’s financial statements and on the auditor’s report.
In this case, when ABC & Co becomes aware of events which materially affect the financial statements, ABC & Co should consider whether such an event is properly accounted for and where appropriate adequately disclosed in EMM’s financial statements.
If the misappropriation occurred before the balance sheet date, it was an adjusting event according to HKAS 10 “Events after the Balance Sheet Date”. Since the amount of HK$30 million was material with reference to profit for the year and probably also the cash balance of HK$1,220 million, the misappropriated amount should be adjusted in the financial statements in such a case.
If the misappropriation occurred after the balance sheet date, it was a non-adjusting event according to HKAS 10. Since the amount of HK$30 million was material to the profit for the year and probably also to the cash balance of HK$1,220 million, the misappropriated amount and the incidence should be disclosed in the financial statements in such a case.
In both cases, ABC & Co should re-evaluate its assessment of the risk of material misstatement, in the cash balances in particular and in other account balances and classes of transactions in general.
The misappropriation of cash may indicate a weakness or an override in EMM’s internal controls that ABC & Co should have identified and properly dealt with in the course of the audit.
Subsequent identification of the misappropriation may also suggest ABC & Co has erred in assessing the risk of material misstatement or in determining the nature, extent and timing of tests of controls or substantive procedures.
If there is no indication that ABC & Co had erred, subsequent identification of the misappropriation may suggest the existence of a higher risk of material misstatement due to fraud that cannot reasonably be identified through usual audit procedures according to HKSA 240 “The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements”.
In such a case, ABC & Co may need to change the nature, scope and timing of further audit procedures in accordance with the guidelines in HKSA 240.
If, after performing the necessary further audit procedures, ABC & Co identifies other misstatements that should be adjusted or disclosed, ABC & Co should request that EMM makes the adjustment and/or disclosure in the financial statements.
* * * END OF SECTION A * * *
(ANSWERS)
SECTION B - ESSA Y / SHORT QUESTIONS
Answer 5(a)
Section 290 of the Code of Ethics provides specific guidance on independence requirements for an assurance engagement. Independence requires independence of mind and independence in appearance.
Independence of mind is the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgement, allowing an individual to act with integrity, and exercise objectivity and professional scepticism.
Independence in appearance is the avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude that a firm’s or a member of the assurance team’s integrity, objectivity or professional scepticism have been compromised.
The provision of non-assurance services to assurance clients may create threats to the independence of the firm, particularly with respect to perceived threats to independence (independence in appearance).
Consequently, it is necessary to evaluate the significance of any threat created by the provision of such services.
In some cases, it may be possible to eliminate or reduce the threat created by the application of safeguards. In other cases no safeguards are available to reduce the threat to an acceptable level.
Answer 5(b)
A valuation comprises the making of assumptions with regard to future developments, the application of certain methodologies and techniques, and the combination of both in order to compute a certain value for an asset.
A self-review threat may be created if Yu & Yu performs a valuation for the assets of La’Monsa that are to be incorporated into the financial statements for the year ended 31 December 2006.
If the valuation service involves the valuation of matters material to the financial statements and the valuation involves a significant degree of subjectivity, the self review threat could not be reduced to an acceptable level by the application of any safeguard. Accordingly, such valuation services should be not provided; alternatively, the only course of action would be to withdraw from the financial statement audit engagement.
If the brand and the machinery and equipment are material, Yu & Yu cannot accept the engagement to provide valuation services unless they withdraw from the financial statement audit engagement.
It is not easy to quote a market price for the brand. The valuation may involve a significant degree of subjectivity in the assumptions regarding future developments of the business after merger with another company. It is not advisable to accept the valuation of the brand for La’Monsa.
If the services are neither material to the financial statements nor involving a significant degree of subjectivity, the self-review threat could be reduced to an acceptable level by the application of safeguards.
The net realisable value of plant and machinery can be quoted from the market. If the value of the machinery and equipment is not material, and net realisable value rather than value in use (which entails a significant degree of subjectivity in the assumptions regarding future developments of the business after merger with another company) is adopted in the valuation, Yu & Yu could reduce the self-review threat by applying the following safeguards:
? Involving an additional professional accountant who was not a member of the assurance team to review the work done or otherwise advise as necessary; ? Obtaining La’Monsa’s acknowledgement of responsibility for the results of the work performed by Yu & Yu; and
? Making arrangements so that personnel providing such services do not participate in the audit engagement.
Answer 6(a)
The possible impacts of Tom’s activities on the financial statements of XXXX Ltd for the year ended 31 December 2006 are as follows:
XXXX Ltd’s bank and cash were misappropriated via the payments to ten fictitious employees.
Staff costs are overstated, and, therefore, XXXX Ltd’s overall expenditure.
XXXX Ltd’s profit is understated.
Staff benefits or staff-related costs/deductions are overstated, e.g. employees’ insurance and severance payment provisions.
If staff costs are capitalized in inventories or other forms of assets (e.g.
development expenditure), the reported amount of those assets is overstated.
In cases where XXXX Ltd has cost-plus contracts with its customers (i.e.
cost-reimbursement plus margin arrangement), an overstatement of staff costs may overstate the amount of revenue (reimbursement from customers).
A contingent liability may arise due to a possible breach of contract if one of the
purposes of overstating the headcount is to fulfil contract requirements (e.g.
headcount requirements as set out in contracts with the Government).
There may be a going concern issue due to the violation of contractual requirements and other regulations for XXXX Ltd to carry on operating (and winning contracts) in the public sector outsourcing market.
TUV & Co’s risk assessment at the financial statement level (as low) may not be appropriate as the internal controls of XXXX Ltd on its payroll may be weak or subject to management manipulation. This could cause material misstatements in other aspects of XXXX Ltd’s financial statements to exist.
Answer 6(b)
Before the discovery of Tom’s activities, TUV & Co had assessed the risk of material misstatement due to fraud at the financial statement level as low after performing the specific risk assessment procedures as required by HKSA 240.
Tom’s activities indicate there are weaknesses in how those charged with governance exercise oversight of management processes for identifying and responding to the risks of fraud in the entity and also weaknesses in the overall control environment.
As the HR Manager of XXXX Ltd, Tom holds a senior position. Management override of controls exists.
TUV & Co should also consider whether or not there is any evidence suggesting the susceptibility of XXXX Ltd to management fraud and the competence and integrity of management.
The insertion of fictitious employees into the payroll indicates a lack of controls in XXXX Ltd’s payroll and cheque payment procedures. The internal controls that management has established to mitigate these risks are proved to be ineffective.
Depending on the pervasiveness of the audit evidence, TUV & Co may need to revise its assessment of the risk of material misstatement at the financial statement level to medium or high.
If TUV & Co obtains evidence indicating that the misappropriation of assets (pay cheques) is restricted to Tom for the last 3 months of the year ended 31 December 2006 and if the amount of cash misappropriated is material to XXXX Ltd, TUV & Co may need to revise its assessment of the risk of material misstatement of the occurrence of staff costs and the existence of bank and cash to medium or high.
TUV & Co may also need to assess the risk of material misstatement of the completeness assertion of staff costs and bank & cash (due to possible misappropriation of cheques or cash by Tom to genuine employees) as medium or high. [Some candidates may argue that the payment to fictitious employees is based on payroll records which are false. Therefore, the controls in bank & cash may well be effective, but the controls in payroll records had broken down so that Tom could create fictitious employees and working/attendance records.]
According to HKSA 330 the Auditor’s Procedures in response to assessed risks, TUV & Co’s responses to address the assessed risks of material misstatement due to fraud at the assertion level should include changing the nature, timing, and extent of audit procedures.
Changing the nature of audit procedures
As the key risks include the existence of employees, the occurrence of staff costs and the existence and completeness of bank and cash, substantive procedures may become more important, e.g. physical verification meetings with individual employees, physical observation of pay cheque distribution, matching the payroll to personnel files and vouching clock cards or time sheets.
Without Tom’s activities, TUV & Co may rely on the internal controls of XXXX Ltd and carry out more tests of controls in the payroll and pay cheque procedures. Changing the timing of audit procedures
In some cases, audit work at an interim date can make the year end audit more effective. However, Tom’s activities took place during the last 3 months of the year ended 31 December 2006, and any audit conclusions reached based on audit procedures completed at an interim date may not be extended to the year end. Therefore, it is not effective to carry out any substantial amount of audit work at an interim date.
Changing the extent of audit procedures
TUV & Co may increase sample sizes when performing tests of details e.g. physical verification meetings with individual employees, physical observation of pay cheque distribution, matching payroll to personnel files and vouching clock cards or time sheets.
TUV & Co may perform analytical procedures at a more detailed level, e.g. comparison of wages and salaries, MPF, staff-related costs/deductions of different periods, and amongst different shifts, product lines and factories. Without Tom’s activities, TUV & Co may perform these analytical procedures at the company level only.
Answer 7(a)
The risk that undisclosed related party transactions will not be detected by the auditors is especially high when:
Related party transactions have taken place without charge;
Related party transactions are not self-evident to the auditors;
Transactions are with a party whom the auditors could not reasonably be expected to know is a related party;
Active steps have been taken by management to conceal either the full term transaction, or that a transaction is, in substance, with a related party;
The corporate structure is complex; and
More than one audit firm is used amongst different companies in a group.
Answer 7(b)
According to HKSA 550 Related Parties, during the course of the audit, the auditor should carry out audit procedures which may identify the existence of transactions with related parties. Examples include the following:
Performing detailed tests of transactions and balances;
Reviewing minutes of meetings of shareholders and those charged with governance;
Reviewing accounting records for large or unusual transactions or balances, paying particular attention to transactions recognised at or near the end of the reporting period;
Reviewing confirmations of loans receivable and payable and confirmation from banks. Such a review may indicate a guarantor relationship and other related party transactions;
Reviewing investment transactions, for example, purchase or sale of an equity interest in a joint venture or other entity;
Enquiring of the management all the related party transactions;
Obtaining a company’s group chart and identifying all transactions amongst the companies in the group chart; and
Answer 7(c)
Chao & Co should ask the Sales Director to confirm whether any related party sales have been made to his wife.
Chao & Co can perform a company search to check whether the owner of the shop in Mongkok is the wife of the Sales Director.
Chao & Co can match the serial/model numbers of those sales items found in Mongkok against Coutier Limited’s production records.
The lack of awareness by the Sales Director of the need to report related party transactions is an error of Coutier Limited’s internal controls. The Sales Director is a key figure in the management. It may also indicate problems of misrepresentation and integrity of the management and a problem of the overall control environment.
Chao & Co should judge whether it is an isolated error or whether the overall control risks have to be revised.
Chao & Co may have to extend the work done in ensuring the completeness of information provided by the management and identifying the existence of related parties transactions.
In respect of the transaction with the wife of the Sales Director, Chao & Co should examine the identified related party transactions, and obtain sufficient appropriate audit evidence as to whether these transactions have been properly recorded and disclosed in accordance with HKSA550.
Such procedures may include:
Confirming the terms and amount of the transactions with Coutier Limited;
Inspecting information in possession of Coutier Limited; and
Confirming or discussing information with persons associated with the transactions, if this is appropriate.
Chao & Co should obtain a written representation from the management of Coutier Limited regarding:
(1) The completeness and accuracy of information provided regarding the
identification of related parties; and
(2) The adequacy of related party disclosures in the financial statements.
Answer 8
Weaknesses Recommendations
Access control to the IT system via the intranet is ineffective because a password is not required. As a minimum, both password and user code should be applied. A full access control package and the encryption of key files may also be required.
User codes are not user specific. Former staff members might be able to continue their access to the IT system through the intranet User codes should be user specific. The access rights of outgoing staff must be terminated immediately by the IT Manager or his staff.
All store managers can perform both read and edit functions. Records may be changed without any visible transaction trail, or by mistake and by unauthorized persons. Access rights and functions of each staff member should be based on their job duties. The management should consider the duties of each member and assign appropriate access rights. Procedures should be in place to ensure entries are supported by transaction trials.
There are no proper authorization procedures for the requests for changes to computer programmes. The stores (or the store managers) should provide a written request for programme change to the IT Department. The request should be approved by the respective store managers (or the management in head office), and the IT Manager should review and endorse the request for changes to the computer programme.
Documentation is not updated for each amendment to the programme. Every change made to the computer programme should be documented and backed up.
The system is not tested before implementation leads to a risk of corrupting the master files. The IT Manager should run a test on the amended system before actual implementation.
Backup tapes are not kept off-site. Backup tapes should be kept off-site in a
location which should not be too close to the
IT Department.
Bad System Ltd does not follow backup procedures to create backup tapes by the grandfather-father-son method (as recommended by their auditors). By the grandfather-father-son method, there are three files in place - the file being updated is the father; the new file is the son; and the file from which the father was developed is the grandfather. The three files should be stored in different locations. If the son were destroyed, it could be reconstructed by re-running the father file and the related transaction file. [Candidates may briefly discuss possible implications for those charged with governance of not adopting the auditors’ recommendations.]
* * * END OF EXAMINATION PAPER * * *
(ANSWERS)
案情介绍
关于**在销售肥料肥料过程中实施 虚假宣传行为案的案情介绍 一、案件由来： 2012年5月3日，我局执法人员在农资市场检查中发现：当事人王勇在**村向当地农民宣传销售肥料。当事人搭建舞台，利用音响设备，以“送科技下乡”的名义向农民消费者宣传销售肥料，其宣传内容涉嫌夸大含量.功效。我局执法人员于2012年5月4日报经县局局长批准立案，县局指派**.**二位同志负责调查。 二、当事人的基本情况： 当事人：*** 三、违法事实： 经查实：2012年5月3日，当事人在**村刘家国门口搭建宣传舞台，利用电子音响设备，以“送科技下乡”做活动的名义，向当地农民宣传他所销售的“扬帆”牌含微有机肥料。在宣传过程中，他故意夸大该品牌肥料的含量、用途、功效，他称该肥料可以抗倒伏、增产增收20%，同时他还利用农民对计算单位的不了解夸大肥料含量；他所销售的“扬帆”牌含微有机肥料真实含量是以毫克计算，包装袋标注肥料元素含量为氮：20mg/g、磷：15mg/g、钾：15mg/g，而当事人在销售宣传时称其肥料为20-15-15的复合肥料，误导农民消费。截至立案，当事人一共购进该肥料2吨，进价为1750/吨，均已售出，售价为2200元/吨。当事人在销售肥料时，为达到个人目的，夸大含量，虚假宣传的行为，违反了《中华人民共和国反不
正当竞争法》第九条第一款的规定，属不正当竞争行为中的虚假宣传行为。 四、调查经过及相关证据： 调查人员获取的主要证据材料如下： 1、当事人的身份证复印件1份共1页，证明当事人是已年满18周岁的中华人民共和国公民，具有完全民事能力，能向本剧陈述有关事实； 2、现场检查笔录1份共2页，证明我局执法人员对当事人销售宣传的现场实施检查的时间、地点、检查内容的事实；。 3、营业执照副本复印件1份共1页，证明当事人具有合法的主体资格； 4、对刘家国询问笔录1份共2页，证明当事人在刘家国家门口从事宣传销售的事实，及当事人夸大用语的事实； 5、对农民消费者徐和江的询问笔录1份共2页，证明徐和江作为一名农民消费者在当事人的虚假宣传下，购买使用“扬帆”牌肥料的事实； 6、对当事人的询问笔录2份共4页，证明当事人销售时故意夸大肥料含量、用途、功效，误导消费的事实； 7、对“扬帆”牌含微有机肥拍取的照片2张，证明当事人所宣传的肥料与所销售肥料存在重大差异。 8、其他相关的图片等证据材料。 五、案件性质： 我局认为，当事人在销售肥料时，故意夸大事实误导消费，其行为违反了《中华人民共和国反不正当竞争法》第九条第一款的规定，属虚假宣传的违法行为，应予行政处罚。
十大环保典型案例
最高法发布10起环境侵权典型案例支持环境资源保护 2015-12-29 10:25:00 来源：央广网 最高人民法院今天发布10起环境侵权典型案例 央广网北京12月29日消息（记者孙莹）据中国之声《央广新闻》报道，最高人民法院今天上午10点发布10起环境侵权典型案例。 最高人民法院环境资源审判庭副庭长王旭光介绍，今年1月至11月，全国各级法院受理一审环境资源民事案件50331件，其中环境污染损害赔偿案件2595件。今年1月1日新修订的环境保护法施行以来，贵州、山东、江苏、福建等13个省（直辖市、自治区）法院共受理环境民事公益诉讼案件45件。 最高法今天发布的十起典型案例中，有三起是环保组织提起的民事公益诉讼，包括新环境保护法实施后全国首例环境民事公益诉讼——北京市朝阳区自然之友环境研究所、福建省绿家园环境友好中心诉谢知锦等四人破坏林地民事公益
诉讼案；还包括中华环保联合会诉德州晶华集团振华有限公司大气污染民事公益诉讼案；常州市环境公益协会诉储卫清、常州博世尔物资再生利用有限公司等土壤污染民事公益诉讼案。 其余七起是公民诉环境污染企业环境侵权案，涉及大气污染、水污染、噪声污染和粉尘污染。 典型案例包括对环境民事公益诉讼主体资格的判断、生态服务功能损失的确定、环境民事公益诉讼受理和审理等问题，还包括在普通环境侵权诉讼中界定环境侵权案件范围、适用环境侵权的归责原则、把握环境侵权举证责任分配和证明标准、合理准确界定数人侵权的责任分担以及专业技术问题的判断方法等问题，通过法院对案件的审理，正确认定侵权责任，运用科学手段固定证据，及时保障受害人的合法权益，解决了实践中环境侵权案件的审判误区。 典型案例显示，2008年7月29日，谢知锦等四人未经行政主管部门审批，擅自扩大采矿范围，采取从山顶往下剥山皮、将采矿产生的弃石往山下倾倒、在矿山塘口下方兴建工棚的方式，严重毁坏了28.33亩林地植被。2014年7月28日，谢知锦等人因犯非法占用农用地罪分别被判处刑罚。2015年1月1日，北京市朝阳区自然之友环境研究所、福建省绿家园环境友好中心提起诉讼，请求判令四被告承担在一定期限内恢复林地植被的责任，赔偿生态环境服务功能损失134万元；如不能在一定期限内恢复林地植被，则应赔偿生态环境修复费用110万余元；共同偿付原告为诉讼支出的评估费、律师费及其他合理费用。 福建省南平市中级人民法院一审认为，谢知锦等四人为采矿占用林地，不仅严重破坏了28.33亩林地的原有植被，还造成了林地植被受损至恢复原状期间生态服务功能的损失，依法应共同承担恢复林地植被、赔偿生态功能损失的侵权责任。遂判令谢知锦等四人在判决生效之日起五个月内恢复被破坏的28.33亩林地功能，在该林地上补种林木并抚育管护三年，如不能在指定期限内恢复林地植被，则共同赔偿生态环境修复费用110万余元；共同赔偿生态环境服务功能损失127
【英语】 英语语法填空专题练习(及答案)及解析
【英语】英语语法填空专题练习(及答案)及解析 一、语法填空 1．阅读下面短文，在空白处填入1个适当的单词或括号内单词的正确形式。 A hotel chain is employing human bed warmers to help guests get a good night's sleep. ________ (dress) in special all-in-one sleeping suits, the walking electric blankets are sent to warm the beds of guests staying at the Holiday Inn ________ they get under the covers. Dr Chris Idzikowski, ________ (direct) of the Edinburgh Sleep Centre, said the idea could help people get off to sleep. He ________ (explain) that "There's plenty of scientific evidence to show that sleep starts at the beginning of the night ________ body temperature starts to drop. The drop occurs partly because the blood vessels (血管) ________ the hands, face and feet open up and release heat." "A warm bed –approximately 20 to 24 degrees Celsuis –is ________ good way to start this process while a cold bed isn't. It helps people sleep well especially as it's taking much ________ (long) for them to warm up when they come in from the snow." Dr Chris Idzikowski and ________ (he) colleague Jane Bednall said the idea was like "having a giant hot water bottle in your bed". The five-minute free bed warming sessions will be tried out in London and Manchester ________ the end of next month. 【答案】 Dressed；before；director；explained；when；of；a；longer；his；at 【解析】【分析】本文是一篇说明文，介绍了一款新发明的暖床器以及使用暖床器的好处。 （1）考查非谓语动词。句意：行走的电热毯将会穿着特制的连体睡衣被送去假日酒店在客人上床之前给客人进行暖床。动词dress与这句话的主语the walking electric blankets之间是被动关系，故填Dressed。 （2）考查状语从句。句意：行走的电热毯将会穿着特制的连体睡衣被送去假日酒店在客人上床之前给客人进行暖床。根据句意，客人睡觉之前需要暖床，故填before。 （3）考查名词。句意：爱丁堡睡眠中心的主任Chris Idzikowski博士说，这个办法能帮助人们更好地入睡。空格前是一个人名，两个逗号之间的部分是这个人名的同位语，所以应填一个表示人的名词。故填director。 （4）考查时态。句意：他解释，有充分科学依据显示，入夜人体体温开始下降的时候就是睡眠产生的时候。由上一句中said使用的是一般过去时可知，这句话也应使用一般过去时。故填explained。 （5）考查定语从句。句意：他解释，有充分科学依据显示，入夜人体体温开始下降的时候就是睡眠产生的时候。根据句意，这是一个定语从句，先行词为the beginning of the night，并且先行词在从句中做时间状语，故填关系词when。 （6）考查介词。句意：人体温度之所以会下降，部分原因在于，（这时）人的手部、脸部以及脚部的血管开始扩张，散发了热量。空前前后都是名词，所以空格处应填介词，the blood vessels与the hands之间属于所属关系，故填of。 （7）考查冠词。句意：温暖的床（温度大约在20到24摄氏度之间）有助于人们入睡而冰冷的床则会妨碍人们入睡。空格位于谓语动词后，空格后为一个可数单数名词短语，所以空格处应填不定冠词。“good”是以辅音音素开始的，故填a。
合伙企业法案情简介1
案情简介1 2004年4月，我与王紫藤、李靖等3个朋友计划共同出资合伙经营一家酒吧，合伙协议决定使用王紫藤的个体工商营业执照。并决定：我与王紫藤各出资5000元，李靖1万元。利润分配为25%比25%比50%。王紫藤向朋友借款4000元，购买酒吧办公用品。后王紫藤提出，这4000元债务应该按照25%比25%比50%的利润分配比例承担。我与李靖都不同意。发生争议。 请问： 1、合伙企业设立条件是什么？ 2、本案之酒吧设立，符合法律规定么？ 3、4000元借款如何处理？ 本案参考结论 1、《中华人民共和国合伙企业法》在设立的条件、程序方面，都有具体规定。 2、合伙企业使用王紫藤的个体工商营业执照代替合伙企业的营业执照，是不合法的。 3、由三人共同承担。应当按照利润分配比承担这笔债务。 案情简介2 朱某与甲、乙两人商议合伙开办一小食品加工厂，三人商定各出资2万元，订立了书面协议。 在准备生产过程中，发现资金仍然不够，朱某于是动员胞弟朱丙支持他们2万元。朱丙表示出资可以，但要参加合伙的盈余分配。经朱某与甲乙两合伙人商议，对朱丙参加盈余分配表示同意，但约定朱丙不得参与合伙的经营活动，正式写下书面协议。 小食品加工厂成立1年后，朱丙了解到该厂经营情况不景气，就以父亲生病缺钱为由，要求抽回他的2万元。朱某不答应。 某日，朱某外出，朱丙遂找到甲、乙两位合伙人，以同样理由要求还钱，并声称朱某已经同意，碍于朱某与朱丙的关系，两合伙人便将该小食品加工厂当时仅有的12000元现金交给了朱丙。朱某回来后对此表示十分不满。 又过了半年，朱某告知朱丙，小食品加工厂现已累计亏损32000元，小食品加工场的债权人正在追讨债务。朱丙的8 000元应当用来还债，不予归还。 问： 1、朱某找其胞弟朱丙支持他们时，该合伙企业是否已经成立？ 2、朱丙的出资行为能否视为新加入合伙企业？ 3、对朱丙抽走12000元的行为应如何认定？他是否有权再要求抽回剩下的8000元？ 4、朱丙对小食品加工厂的债务承担什么责任？为什么？ 本案参考结论 1、朱某找其胞弟朱丙支持他们时，该合伙企业已经成立。 2、朱丙的出资行为可以视为新加入合伙企业。 3、朱丙抽走12000元的行为违法。他无权再要求抽回剩下的8000元。 4、朱丙对小食品加工厂的债务承担连带责任责任。 案情简介3 张德权欲加入他人的合伙企业。但是，原合伙人的态度和表示态度的方式不一样： 1、李小平对此未置可否； 2、贾军山出国未归，但是在电话中表示同意； 3、刘名援口头表示同意，但是未签订书面协议；
(完整版)初中语法填空专题讲解
初中语法填空专题讲解学习目标：语法填空技巧解读及实训 Part A：语法填空技巧 一、题目形式：一篇文章10个空，每空1分，共10分。 其中，一般7个空是有提示词（用所给词的正确形式填空）; 另外3个是没有提示词（需要填入连词，代词，介词，冠词）。 二、解题要求：它不但要求考生有扎实的词汇、语法等基础知识和对句型结构的灵活运用能力, 而且还要求考生有良好的语感和一定的阅读理解能力。 三、解题步骤： 1、快速浏览，了解大意。对于简单有把握的空，可以先填出来; 2、上下求索，填出答案。根据上下文及空格前后的逻辑关系，填出正确的词以及正确的形式; 3、通读全文，检查确认。特别要注意，根据文章意思，有些空是否要加入否定前缀。 四、解题思路： 1、有提示词 这类题和咱们以前用所给词的正确形式填空做题方法基本一致，首先需要我们根据上下文，分析句子成分，确定空格所需要的词性，再根据前后文确定词形。 ★解题小窍门： (1)形容词修饰名词或作表语； ①如果需要填入，我们则需要判断是否有的变化； ②如果需要填入，应考虑是否需要变成。 https://www.sodocs.net/doc/024600458.html,ng Lang is a _________ (success) pianist and he is popular with many people. 2.If you like candy and chocolate, Candylicious must be the (good) place for you. 3. There are three _____ (paragraph) in this passage. 4.My English teacher is very ____ (patience).She explains every question carefully to me. https://www.sodocs.net/doc/024600458.html,pared(比较) cats and dogs, I like dogs more because dogs are (easy) to look after. (2)副词修饰动词、形容词及整个句子。 ①当副词修饰整个句子时，它的位置通常是位于且与整个句子隔开。 ②如果需要填入，也应考虑是否需要变成。 1.I went to many places to find a job. （final），I found a job. 2.I am very glad to get this task. , it is so difficult for me to finish it. 3. The mother looks _______ (sadness). She looks at her son _______(sadness).
案情情况说明格式是什么
案情情况说明格式是什么 题要 1.尊敬的公安局领导，就某事向各位领导进行反映，希望引起各位领导的关注。 2.本案的基本情况。 3.对方公司目前涉嫌犯罪。 4.涉嫌犯罪原因逐一说明。 5.反映人签字以及日期。 在现实生活中，无论我们涉及的案件是民事案件，刑事案件还是行政案件等等，当事人都需要提交一些案件情况的说明，这些说明对于公安机关进行了解案件情况有了很大的帮助。但是，很多人在描写案情的时候，不知道从何下笔。那么，案情情况说明格式是什么呢?小编为你介绍一下。 ▲案情情况说明格式是什么? 尊敬的XXX公安局领导： 你们好，百忙之中，打扰了。 XXX有限公司(以下简称：我公司)现将XXX有限公司(以下简称：X公司)涉嫌合同诈骗一事向各位领导进行反映，希望引起各位领导的关注。 一、本案的基本情况。 我公司是XX一家拥有两条PVC压延线和180台喷水织 机工厂的纺织品公司。公司拥有一整套专业设备，并拥有一批优秀的团队，另与多家喷水、喷气织造厂和染整厂签订常年生产合同，均达到国际、国内先进水平，科学的流程设计，
自动化生产工艺，规模化的产量，在工艺上，精益求精，在技术上不断研发，保证了产品的质量、新颖。我公司本着“客户第一，诚信至上”的原则，获得业界的认可;与多家企业建立了长期的合作关系。 2012年7月25日，举报人与被举报人签订了合同金额为187450元的《面料采购合约》。合约第四条约定：被举报人在货到3日内验收后，一个月结清货款。合约签订后，举报人按照合同约定分批次将货物全部发送至被举报人指定的地点。但是，在约定的付款期限届满后，被举报人提供的所有联系方式均联系不上。举报人到被举报人处查看后发现其原公司住址已于一个月前出租给他人。 二、XXX公司构成合同诈骗罪。 我国《刑法》第二百二十四条规定：有下列情形之一，以非法占有为目的，在签订、履行合同过程中，骗取对方当事人财物，数额较大的，处三年以下有期徒刑或者拘役，并处或者单处罚金;数额巨大或者有其他严重情节的，处三年以上十年以下有期徒刑，并处罚金;数额特别巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑，并处罚金或者没收财产。收受对方当事人给付的货物、货款、预付款或者担保财产后逃匿的。 XXX公司收到货物后即隐匿的行为符合该条所规定的“收受对方当事人给付的货物后逃匿的”情形，同时该行为
2021新高考英语语法填空专题解析及方法指导
2021新高考英语语法填空专题解析及方法指导 I.题型研读 ◎命题宗旨 语法填空题于2014年首次出现在高考新课标英语试卷中，它标志着把英语基础知识放在一句话中做单项选择的时代的终结，标志着在语篇中考查语言基本功的时代已经到来。 ◎材料词数 短文体200词左右；对话体(广东卷)180词左右。 ◎命题方式 ＊提示词类 要求改变词的呈现形式(偶尔也可以不改) ＊纯空格类 要求填“小词”，指的是体型短小、实际含义不是很大、又不可或缺的词汇。如冠词、连词、介词、代词、副词、引导词、以及特殊句式中涉及到的小词。 ◎考查重点 词法、语法、句法、语篇 II. 语法填空题满分指南 ◎提示词类 1.动词的考点分布研究
a.做谓语 On my way to school, A boy on a bike caught(catch) my attention. It was(be) unimaginable that it could ever be cleaned up. If the new students are accepted (accept),many universities will offer an instruction program for them to get to know the procedures. b.做非谓语 It took years of work to reduce (reduce) the industrial pollution and clean the water. While there are amazing(amaze) stories of instant transformation, for most of us the changes are gradual. One morning, I was waiting at the bus stop, worried about being(be) late for school. There were many people waiting at the bus stop, and some of them looked very anxious and disappointed(disappoint). When she got home with her small but well chosen(choose) present in her bag, her parents were already at table having dinner. The bell rang again, and then she heard her letter-box being pushed(push) open. Generally speaking(speak),they can meet people’s needs very well. c.考查词性转换 ＊动词变成形容词 I was so excited that I couldn’t sleep last night. I fell asleep(sleep) at about two o’clock in the morning. Suddenly, all fear was gone(go) and I backed up and unlocked my car door.
朗文交互英语第四级答案精简完整版
朗文测试题答案 Module A A1.The Straight Story ReviewQuiz: abbc//caa//acb//il/un/in/im//what's/as/also/by//cb//caacb//cbcab//a/but/an//ca//b//acbc// A2.A Hot Lead ReviewQuiz: ba//cbb//ab//don’t take/try/don’t blame//bcba//is/I’m/here’s/hmmm//ca//baac//e/t/mu/ma//ab//bcb//bba//babc// A.3:Jackie,theActress ReviewQuiz: aba//ac//ac//gttsao/gtsa/gtr//c/st/sc/f//bcb//aca// has been/ have been taking/ interesting/ has taken/ exciting/ have acted/ surprised//cac//aba//aba//cacc A.4:A Confrontation ReviewQuiz: babc//bcb//bcc//go/a piece/a smart/butter//acb//aba//bbb//acb//aacc//abb//we've/you've/could have//caca ModuleAtest Nick tells/Nick mentions/Nick talks//ba//cb//bca//cb//bac//ba//Amy tells/T/Amy asks//a/s//down/l/s/p//a/s//bac//cba//cca//a little/a re/going//to/can’t/much/is//have been working/have decided//ab//acb//must/c/e//ab//cb//T/S//ANEWD/PCN//might have/was//ca//bab//ab//cad// Module B B.1:Talia's Brilliant Plan
2014年上海知识产权十大典型案件
2014年上海知识产权十大典型案件 【法规类别】知识产权案件审理 【发布部门】上海市知识产权局 【发布日期】2015 【实施日期】2015 【时效性】现行有效 【效力级别】地方规范性文件 2014年上海知识产权十大典型案件 （2015年） 案例1 上海玄霆娱乐信息科技有限公司诉北京幻想纵横网络技术有限公司 侵害作品信息网络传播权纠纷案 一、案情简介 原告上海玄霆娱乐信息科技有限公司是“起点中文网”运营商。在本案诉讼前，原告与文字作品《永生》的作者王钟（笔名：“梦入神机”）因著作权合同纠纷发生诉讼，
并已有法院生效判决确认原告享有《永生》作品的著作权。之后被告北京幻想纵横网络技术有限公司继续在其经营的纵横中文网上非法传播上述作品，并授权案外人中国移动通信集团浙江有限公司及上海畅声网络科技有限公司在手机阅读基地和畅听网上使用该小说。原告诉至上海市第二中级人民法院，请求判令被告停止侵权并赔偿损失及合理费用人民币1205.15万元。 二、处理结果 上海市第二中级人民法院经审理认为，被告未经许可在纵横中文网上传播《永生》作品以及授权案外人中国移动通信集团浙江有限公司及上海畅声网络科技有限公司使用《永生》作品的行为侵害了原告就《永生》作品享有的作品信息网络传播权，应当承担停止侵权、赔偿损失的民事责任。由于有证据证明被告的获利超过了著作权法规定的法定赔偿数额的上限50万元，法院在法定赔偿最高限额之上酌情合理确定赔偿原告经济损失300万元及合理费用3万元。判决后，被告不服提起上诉。上海市高级人民法院经审理认为，原审判决认定事实清楚，适用法律正确，遂判决驳回上诉，维持原判。 三、案件点评 本案的原、被告均是国内知名的网络小说门户网站，涉案网络小说《永生》虽然只是一部小说作品，但作品畅销，字数超过500万字，在搜索排行榜上排列第一，法院依法作出了300万元的高额赔偿判决，体现加大了知识产权保护力度。 案例2 钜泉光电科技（上海）股份有限公司诉上海雅创电子零件有限公司、深圳市锐能微科技有限公司侵害集成电路布图设计专有权纠纷案
单句语法填空专项练习(有答案与解析)
单句语法填空专项练习 1.A worker monitors the ________(operate) of a water-spraying machine at a construction site in Beijing’s Chaoyang district on Tuesday. 2. The district launched a campaign to find ways ________ (deal) with construction dust. 3. Many streets were flooded, ________ water reaching more than 1 meter in some sections 4. A top Thai medical college has caught students ________(use) spy cameras linked to smart watches to cheat during exams. 5. If they ________ (pass) and graduated, we might have had illegal doctors working for us. 6. In the 2014 PISA rankings, which measures global educational standards, Thai students performed below the global average and much ________(bad) than those from poorer Vietnam in subjects like maths and science. 7. Wild bison was once nearly ________(drive) to extinction. 8. Lei Jun, founder and CEO of Xiaomi, said the Mi Max, ________(equip) with a 6.44-inch screen, is perfect for watching movies and playing games. 9.Our users often spend four to five hours ________ smart phones every day. 10.The 6.44-inch screen may be not a mainstream option ________ it is too big to many consumers. 11.Just like Apple’s newly released small-screen iPhone SE, Xiaomi is targeting a market with the new phone, ________ (hope) it can be popular among hardcore gamers and video lovers. 12.The ________ (grow) number of Chinese tourists traveling to Spain has in recent years offered opportunities for local companies. 13.Spain is still in its first stage ________ it comes to attracting Chinese tourism. 14.Some selected companies have also started to introduce Chinese ________(culture) elements to make the visitors more at home. 15.Still a month away from its official opening, Walt Disney Co’s ________ (late) theme park resort in Shanghai is already a popular destination attracting thousands of Chinese. 16.I am full of energy when I am singing, ________ I want to pass on this energy to the audiences. 17.She has a powerful voice, a wide vocal range and produces dramatic facial ________(express) when she sings. 18.Gong will perform songs adapted from works by such ancient poets ________ Li Bai and
一根据下列案情介绍拟写一篇起诉状
一、根据下列案情介绍，拟写一篇起诉状。 2008年3月15日，xx市东方家园建材有限公司（公司所在地：xx市黄河路66号；法定代表人：朱德发）与xx 市红太阳建筑工程有限公司（公司所在地：xx市山屏街23号；法定代表人：吴义清）签订了一份《钢材购销合同》。 合同约定：红太阳建筑工程有限公司从东方家园建材有限公司处购买了价值356000元的各种钢材，2008年3月25日由红太阳建筑工程有限公司到东方家园处提货，运费由其负担；红太阳建筑工程有限公司分两次付款，首次付250000元，余款在2008年5月30日前付清，逾期按月息1%支付逾期付款利息。结果，红太阳建筑工程有限公司按约定提走了货，并支付了第一笔款，但是余款106000元一直拖而不付，多次催缴无效后，xx市东方家园建材有限公司把红太阳建筑有限公司告上了法庭，要求对方支付余款以及逾期付款利息。 请你代xx市东方家园建材有限公司拟写起诉状。
二、根据下列材料拟写答辩状。 大众电子元件厂与东盛公司订了加工承揽合同，双方约定:由大众电子元件厂为东盛公司加工装配吸尘器的电子元件，材料由东盛公司来提供，大众电子元件厂在规定的期限内交货。但是，东盛公司的原材料晚于合同规定的时间提供，且不是一次性提供，而是陆续送到。再加上大众电子元件厂的实际情况是：厂子规模小，必须充分发挥加工电子元件设备机器的利用率，只好在东盛公司的原材料断货后接其他单位的活。而其他单位的订货上机之后，又不能中间停顿，待完成部分成品后，方能再上东盛公司的加工产品。因此，大众电子元件厂交货的时间迟于合同规定的时间两周。现在东盛公司就大众电子元件厂交付延迟提起诉讼，要求追究其违约责任。 大众电子元件厂现欲提交答辩状。请你代为拟写一篇答辩状。
2008年-2010年十大典型案件
1、刘某诉甲公司、乙公司所有权确认纠纷案 【裁判要旨】根据《物权法》规定，房屋登记是房屋所有权变动的生效要件，未经登记，房屋所有权不发生变动。合同明确的是双方债权债务关系，即便对合同进行公证，亦只是对合同的真实性、合法性予以证明，不当然地发生房屋所有权的变动。 【案情概要】2002年，刘某与甲公司签订抵债协议书，约定用甲公司所购房屋清偿甲公司欠刘某的全部债务，在办理房产过户手续中如另有费用发生，由刘某自理。该协议办理了公证手续。此后，刘某与甲公司签订了租房合同，约定刘某将涉案房屋出租给甲公司使用。但甲公司、刘某均未办理该房屋的房屋所有权证和土地使用权证。2008年，乙公司依据生效判决向法院申请执行，法院依法查封了涉案房屋。刘某遂提起诉讼，请求确认涉案房屋的所有权归其所有，并解除对该房产的查封。法院认为，抵债协议书反映的是刘某与甲公司之间的债权债务关系，且刘某没有按照抵债协议书履行支付相关费用的义务，亦没有按照法律规定办理讼争房屋的权属登记。虽然双方对抵债协议书进行了公证，但刘某并不能因此而自然取得抵债房屋的所有权，故判决驳回刘某诉讼请求。 【法官寄语】物权登记和公证都是十分重要的法律制度，但他们所起的法律效果是不同的。公证制度虽然是公证机构对有关民事法律行为等的真实性、合法性予以证明的活动，但并不具备公示效力，不改变物权的权属。而物权登记是房屋所有权变动的生效要件，未经登记，房屋所有权不发生变动。因此，物权登记对社会公众具有公示效力。这则案例提醒广大购房者，合同只是证明当事人之间有债权关系，房产登记才意味着你拥有了所有权。因此，在签订了房屋买卖合同后，一定要及时办理房屋所有权登记过户手续。否则，即使你实际占有了该房屋，严格从法律上讲，这房屋还不是你的。万一登记方一房二卖，将会影响你实现对房屋的权属。 2、赵某等44户与南京某房产公司商品房买卖合同纠纷案 【裁判要旨】《最高人民法院关于审理商品房买卖合同纠纷案件适用法律若干问题的解释》第三条规定，如果楼书等宣传资料关于商品房及相关设施的说明和允诺具体确定，并对商品房买卖合同的订立以及房屋价格的确定有重大影响，则该宣传资料应认定为是要约，即使出卖人的这些说明和允诺未载入商品房买卖合同，亦应当视为合同内容，当事人违反的，应当承担违约责任。 【案情概要】某房产公司在对外销售某楼盘时，在售楼处放置的宣传资料对该楼盘的一些设施作了描述，如9米高的水景大堂，顶层是直升飞机停机坪，31楼是
刘燕文诉北京大学案情简述
刘燕文诉北京大学案 【案情简介】 刘燕文系北京大学９２级无线电电子学系电子、离子与真空物理专业博士研究生。１９９４年４月２７日，刘燕文通过北京大学安排的笔试考试，并于当年５月１０日通过了博士研究生综合考试，成绩为良。之后，刘燕文进入博士论文答辩准备阶段。１９９５年１２月２２日，刘燕文提出答辩申请，将其博士论文《超短脉冲激光驱动的大电流密度的光电阴极的研究》提交学校，由学校有关部门安排、聘请本学科专家对该论文进行评阅和同行评议。其中，同行评议人认为论文达到博士论文水平，同意答辩；评阅人意见为“同意安排博士答辩”。１９９６年北京大学论文学术评议、同行评议汇总意见为“达到博士论文水平，可以进行论文答辩。” １９９６年１月１０日，刘燕文所在系论文答辩委员会举行论文答辩会，刘燕文经过答辩，以全票７票通过了答辩。论文答辩委员会作出决议“授予刘燕文博士学位，建议刘燕文对论文作必要的修订。” １９９６年１月１９日，刘燕文所在系学位评定委员会讨论博士学位授予问题，应到委员１３人，实到委员１３人，同意授予刘燕文博士学位者１２人，不同意授予刘燕文博士学位者１人，表决结果为：建议授予博士学位。 １９９６年１月２４日，北京大学学位评定委员会召开第４１次会议，应到委员２１人，实到委员１６人。[2]同意授予刘燕文博士学位者６人，不同意授予刘燕文博士学位者７人，３人弃权，该次会议将３票弃权票计算在反对票中，其表决结果为：校学位评定委员会不批准授予刘燕文博士学位。 之后，北京大学据上一个表决结果颁发给刘燕文博士研究生结业证书，而不是博士研究生毕业证书。[3] 【诉讼过程】 刘燕文于１９９９年９月２４日以北京大学学位评定委员会不批准授予其博士学位为由向北京市海淀区人民法院提起行政诉讼，该诉讼以北京大学学位评定委员会为被告；同日，其又以北京大学拒绝颁发博士研究生毕业证书为由向海淀区人民法院提起行政诉讼，该诉讼以北京大学为被告。 海淀区人民法院经过审理，于１９９９年１２月１７日以（１９９９）海行初字第１０３号行政判决书对博士学位证书诉讼作出判决：（１）撤销被告北京大学学位评定委员会１９９６年１月２４日作出的不授予原告刘燕文博士学位的决定；（２）责令被告北京大学学位评定委员会于判决生效后３个月内对是否批准授予刘燕文博士学位的决议审查后重新作出决定。 同日，以（１９９９）海行初字第１０４号行政判决书就博士毕业证书诉讼作出判决：（１）
药品案件十大案例
第三分局执法人员现场检查医疗机构。 厦门网-厦门日报讯文/图记者陈泥通讯员刘启国 昨日，记者从市食品药品监督管理局获悉，今年以来，我市药监部门开展了打击非法境外药品、非法“性药”、中药材（饮片）、广告、网络非法售药、保健食品打“四非”、无产品注册证医疗器械等10个专项整治，共发现和查处各类“三品一械”违法违规案件400余起，其中立案103起，当场处罚228起，向公安机关移送涉嫌刑事案件87起，配合公安机关查获涉药犯罪嫌疑人39名，罚没款143.2万元，没收物品价值11.3万元。 11月20日，国务院总理李克强主持召开国务院常务会议，通过关于依法公开制售假冒伪劣商品和侵犯知识产权行政处罚案件信息的意见，这标志着，食品药品监督管理部门适用一般程序查办的制售假冒伪劣食品、药品、医疗器械、保健食品、化妆品等侵权行政处罚案件信息将主动公开。在这一背景下，昨日，市食品药品监督管理局授权本报独家发布了今年以来查处的十大典型案例。据了解，此次监管部门曝光的案例，全部是社会影响大、危害严重的重大案件，对社会上的各种食品药品违法行为起到警示和震慑。食药监部门也就此提醒市民，买药时一定要认准“国药准字”，对一些打着讲课、办培训班等活动推销药品的行为，要警惕购买。如发现问题，可拨打电话12331举报。 药品稽查年度关键词 ●非法药品 今年以来，药监部门加大了对非法境外药品和非药品冒充药品的整治力度，与公安部门共同处理经营使用未经批准进口药品、标示改善“性功能”产品（未经批准生产）200余起，依法作出认定书200余份。对涉嫌犯罪的犯罪嫌疑人采取了取保候审、刑事拘留等强制措施。 ●非法收购药品 药监部门开展打击非法收购倒卖医保药品，针对非法收购药品违法行为流动性强、覆盖面宽、取证难和处罚执行难等问题，以“打源头、端窝点、破网络、清市场”为重点，联手公安机关等部门查处了以林某某为首的非法收购倒卖医保药品团伙3个，捣毁6个非法收购药品的犯罪窝点，抓获8名犯罪嫌疑人。此外，积极探索打击非法收购药品违法犯罪工作的新机制、新办法，有效遏制了辖区内非法收购药品的违法行为。 ●“打四非” 市食药监局密切与公安、工商等相关部门的协作，通过摸底排查、突击检查、畅通投诉举报渠道等方式，共查处各类保健食品违法犯罪案件21起，其中由公安机关刑事立案2起，行政处罚立案19起。取缔利用“健康讲座”方式非法宣传、销售保健食品行为16起，办理保健食品协查件249件。 ●互联网非法售药 药监部门联合公安、工商、电信等部门，通过关闭网站、屏蔽信息、发布警示等打击利用互联网非法收售药品行为，成功查处17起网上非法售药行为，冲击了10个互联网销售假药窝点（湖里4个，翔安3个，思明、同安、海沧各1个），破获网络销售假药案4起。 ●虚假违法药品广告 今年以来，药监部门通过“在线违法广告监测管理系统”，全市对药品、保健食品、医疗器械广告进行监测，每月将监测情况汇总上报省食药监局，同时抄送市工商局，每季度还将违法广告监测结果及处理情况向市委宣传部、市纠风办、市文广新局等部门通报。通过违法广告监测工作共发现假药3种，假冒保健食品1批，全部予以立案查处。 ●监督抽验 药监部门今年共安排药品监督抽验1000批次，发现不合格产品46批，不合格率为4.6%。与去年同期相比，不合格率下降了0.7%，对这些不合格药全部予以行政处罚。完成基本药物抽检以国家基本药物目录和福建省增补药物目录为主，全年共完成抽验531批次，我市基本药物药品流通市场药品合格率为99.8 %，生产合格率为100%。 ●投诉举报 ”投诉举12331余次，充分发挥“3700今年，市食品药品监督管理局稽查处为群众提供安全合理用药咨询 报平台作用，处理各类投诉举报511件。药监部门还对举报、投诉产品或有消费争议的产品全部核查进货渠道，对库存产品依法依规进行监督抽验，发现违法案件28起（其中13起移送给公安部门）。“12331”投诉举报平台成为全市“三品一械”安全信息综合平台、为民服务平台。 案例1
专题02 语法填空题解题技巧(二)(解析版)(1)
高考英语语法填空考点讲解与真题分析 专题02语法填空题解题技巧（二） （二）有给出词的解题思路 给出的词主要有动词，名词，形容词和代词，其中动词占多数，其次是名词，再者是形容词，代词偶尔考查。对这类题要根据该词在句子中的作用确定其形式。 1. 动词 给出的词是动词，根据前面对试题特点的分析可从三个方面考虑：填入该动词的某种时态、语态形式；填入该动词的某种非谓语动词形式；填入该动词的名词形式。 1)作谓语 （1）确定用谓语动词 句子的基本要素是主谓结构，如果句子中没有谓语，则确定要填入谓语动词的某种形式。 （2）确定谓语动词的具体形式 谓语动词的形式主要是时态和语态形式，动词的时态、语态要根据时间状语、上下文、语境及句子结构来确定，另外还要注意主谓一致。 1. I __________ (voice) my biggest concern to my mother, “How will I make friends?”（2019北京） 【答案】voiced 【解析】句意：我向妈妈吐露了我最关心的问题：“我怎样交朋友？”该句前面和后面的句子用的都是一般过去时，所以该句也用一般过去时，故填入过去式voiced。 2. Research on the question _________ (suggest) that，for most students，it doesn't. （2019北京） 【答案】suggests/suggested/has suggested 【解析】句意：对这一问题的研究表明，对大多数学生来说，答案是否定的。由语境可知，此处用一般现在时、一般过去时和现在完成时均可。用一般现在时和现在完成时时要注意主谓一致。 3. Of the nineteen recognized polar bear subpopulations, three are declining, six _________ (be) stable, one is increasing, and nine lack enough data. (2019全国I) 【答案】are 【解析】句意：在十九个被公认的北极熊亚种群中，三个在退化，六个稳定，一个在增加，九个缺乏足够的数据。根据上下文可知，应用一般现在时。这里的six指six polar bear subpopulations，是复数，故be 动词用are。 4. I love coming here and seeing my family and all the friends I _________（make）over the years. (2019全国II)