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之前大家对揽瓜阁精读的反馈很好，就想着自己的时间开始把一些精读的文章根据JJ出题目～ 然后focus上线，IR需求 大家也大。就想着 把揽瓜阁的阅读 逻辑 IR 都放在这贴里打卡
每日的解析在揽瓜阁2024群更新
RC题源：揽瓜阁精读的文章+机经的题目
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1.CR
Many small companies, in an attempt to evade taxes, have not maintained proper financial records over the years. However, when these companies are put up for sale, the lack of audited financial records often leads to a significantly lower selling price than what the company is actually worth. To ensure that they can fetch a fair price in the market, some small companies have started to retroactively create audited financial records.
Which of the following, if true, would most strengthen the argument presented in the passage?
A. Companies with poor financial records tend to be valued lower than those with transparent and audited financial statements.
B. Some small companies deliberately avoid keeping financial records in order to minimize their tax liabilities.
C. The process of retroactively creating audited financial records is time-consuming and expensive for small companies.
D. Many buyers are willing to acquire companies without audited financial records, but at a significantly discounted price.
E. The lack of financial records is not the only factor that determines the selling price of a small company.
A beverage company is considering launching a new product line with a "green" packaging and marketing concept. However, some managers argue that this may not be a good idea, as consumers often associate "green" products with inferior quality or higher prices.
Which of the following, if true, would most weaken the managers' argument against using a "green" packaging and marketing concept?
A. A recent survey found that consumers are willing to pay a premium for eco-friendly products.
B. The company's main competitor has successfully launched a "green" product line, which has gained significant market share.
C. Studies show that "green" products are often perceived as being less effective than their traditional counterparts.
D. The cost of producing "green" packaging is significantly higher than that of standard packaging materials.
E. Many consumers associate "green" products with health benefits, even if this is not explicitly stated in the marketing materials.
答案:
AA
2.
Latino literature is generally regarded as a twentieth-century phenomenon; beginning in the 1960s, Chicano and Puerto Rican authors, then Cuban Americans and more recent Latino arrivals, have produced a substantial and impressive body of writing. While writers in Latin America were establishing what has been called the “boom” of Latin American narrative, their U.S. counterparts were forging a distinct tradition in poetry, drama, and friction in their own voices. What this anthology hopes to demonstrate, however, is that the spectacular flowering of U.S. Latino letters from the 1960s onward grew from seeds carefully and painstakingly sown by earlier writers. Their lonely efforts often went unrecognized by mainstream critics as well as by younger Latino authors, who were frequently unaware of their existence.
A case in point is the novel The Rebelby Leonor Villegas de Magnón. The work is based on the author’s fascinating experience as the founder of a nursing corps that attended to the revolutionary forces in the Texas/Mexico border region during the Mexican Revolution. Frustrated in her attempts to have the novel published in Spanish in the 1920s, Villegas de Magnón later wrote a version in English in the 1940s, but it met a similar fate. Thanks to the efforts of contemporary scholars and the foresight of editors dedicated to promoting Latino literature, the novel was finally published in 1994. It stands as another challenge to the stereotypical misconceptions regarding Mexican Americans, particularly women, of that era. Similarly, for decades the poet William Carlos Williams was not included in the sphere of U.S. Latino culture due to the lack of appreciation of his profound Puerto Rican and Spanish-American roots. Recent scholarly research, however, has demonstrated that this important precursor of modern American poetry is truly worthy of the distinction; his poetic sensibilities have been shown to reflect a more hemispheric/New World application of the term “American.”
What was not explored in any depth until Julio Marzán’s ground-breaking study The Spanish American Roots of William Carlos Williams (1994) is the profoundly Latin American origin of Williams’s poetry, which was influenced in great measure by his parents, particularly his mother. His American vision cannot be totally appreciated without an understanding of the wide variety of cultural sources that informed his work. His upbringing as a bilingual, bicultural child and his lifelong ambivalence toward his cultural origins reflect the feelings of many children of immigrants in the United States. Commenting on Williams’s need to “possess” America due to his “mixed ancestry,” Marzán observes the following: “Here Williams was discussing In the American Grain and, as in that book, the ‘America” in question is not narrowly the United States, but the hemispheric America that Columbus stumbled onto. Elena’s being from Puerto Rica, one of the sites where Columbus is believed to have actually set foot, and from a Spanish-speaking line that mingled its blood with the continent, made that ‘America’ Williams’ legacy. He was an American and a ‘pure product of America’ because of his mother was Puerto Rican.”
1. The passage suggests that the development of Latino literature in the United States:
(A) Began abruptly in the 1960s with the emergence of Chicano and Puerto Rican authors
(B) Was a direct result of the "boom" in Latin American narrative
(C) Had its roots in the works of earlier writers who were often overlooked
(D) Was primarily influenced by the writings of William Carlos Williams
(E) Was hindered by the lack of recognition from mainstream critics
2. The author's mention of Leonor Villegas de Magnón's novel The Rebel serves to:
(A) Highlight the challenges faced by Latino writers in getting their works published
(B) Demonstrate the influence of the Mexican Revolution on Latino literature
(C) Provide an example of a work that challenges stereotypes about Mexican Americans
(D) Illustrate the differences between Latino literature written in Spanish and English
(E) Emphasize the importance of contemporary scholars in promoting Latino literature
3. According to the passage, William Carlos Williams' inclusion in the sphere of U.S. Latino culture:
(A) Was initially hindered by a lack of understanding of his cultural background
(B) Was primarily due to his influence on modern American poetry
(C) Resulted from his lifelong ambivalence toward his cultural origins
(D) Was based on his upbringing as a bilingual, bicultural child
(E) Was a direct result of Julio Marzán's study The Spanish American Roots of William Carlos Williams
4. The passage suggests that William Carlos Williams' poetic sensibilities:
(A) Were primarily influenced by his father's cultural background
(B) Reflected a narrow focus on the United States
(C) Were shaped by a wide variety of cultural sources
(D) Were largely unaffected by his Puerto Rican and Spanish-American roots
(E) Represented a rejection of his cultural origins
5. According to Julio Marzán, William Carlos Williams' need to "possess" America was:
(A) A result of his ambivalence toward his cultural origins
(B) Due to his desire to assimilate into mainstream American culture
(C) A reflection of his mixed ancestry and hemispheric perspective
(D) Influenced by his mother's Puerto Rican background
(E) A reaction against the dominant literary trends of his time
6. The passage implies that the "boom" in Latin American narrative:
(A) Had a direct influence on the development of Latino literature in the United States
(B) Occurred simultaneously with the emergence of Latino literature in the United States
(C) Was largely unrelated to the growth of Latino literature in the United States
(D) Was primarily a result of the efforts of Chicano and Puerto Rican authors
(E) Focused on themes similar to those explored by U.S. Latino writers
7. The author's description of the efforts of earlier Latino writers as "lonely" and "unrecognized" suggests that:
(A) These writers were not influenced by the works of their contemporaries
(B) The quality of their writing was inferior to that of later Latino authors
(C) They faced significant obstacles in gaining recognition for their work
(D) Their contributions to the development of Latino literature were minimal
(E) They were not interested in engaging with mainstream literary circles
8. The passage suggests that contemporary scholars and dedicated editors have played a role in:
(A) Establishing the "boom" in Latin American narrative
(B) Shaping the thematic concerns of Latino literature
(C) Promoting the recognition and publication of overlooked Latino works
(D) Developing a distinct tradition of Latino poetry, drama, and fiction
(E) Challenging stereotypical misconceptions about Latino culture
CCACCBCC
3.DI
Antarctic Cruises Ltd. (ACL), a pioneer in luxury polar expeditions, has established itself as the premier choice for discerning travelers seeking to explore the awe-inspiring landscapes and diverse wildlife of the Antarctic Peninsula. With a fleet of five state-of-the-art, ice-strengthened vessels and an unwavering commitment to environmental stewardship, ACL has witnessed a remarkable 12% compound annual growth rate in passenger numbers over the past decade. In the 2019-2020 season alone, ACL welcomed over 18,000 guests from 50 countries, generating revenue of $180 million.
However, as competitors begin to enter the market and consumer preferences evolve, ACL recognizes the imperative to invest strategically in its fleet and operations to maintain its competitive edge and ensure long-term sustainability. The company has set ambitious targets to reduce its carbon emissions by 40% per passenger by 2030 and achieve a 20% market share in the luxury polar expedition segment within the next five years.
To address these challenges and seize emerging opportunities, ACL has developed three innovative proposals for fleet expansion and enhancement. Each proposal presents a unique set of financial, operational, and environmental considerations, requiring careful evaluation to determine the optimal path forward.
Proposal 1 involves the acquisition of two cutting-edge, eco-friendly expedition ships, custom-designed to minimize environmental impact while providing an unparalleled guest experience. These state-of-the-art vessels, each accommodating 200 passengers, will feature hybrid electric-diesel propulsion systems, reducing fuel consumption and carbon emissions by 40% compared to conventional ships. The ships will also be equipped with advanced waste management systems, enabling ACL to achieve its goal of zero waste to landfill by 2025. The acquisition cost for each ship is estimated at $120 million, with an additional $10 million per vessel allocated for interior design and outfitting. ACL projects that the new ships will generate an average of $40 million in annual revenue each, with a 25% operating margin. However, the company must secure financing for the $260 million total investment, either through debt financing, equity investment, or a combination thereof.
Proposal 2 considers entering into a long-term charter agreement for a luxury expedition vessel, the MS Aurora, owned by a renowned European shipowner. The MS Aurora, built in 2019, boasts state-of-the-art amenities and can accommodate 180 passengers in spacious suites and staterooms. The vessel also features advanced sustainability features, including a hybrid propulsion system and an onboard waste-to-energy plant. Under the proposed charter agreement, ACL would operate the MS Aurora for a minimum of five years, with an option to extend the contract for an additional three years. The annual charter rate is set at $18 million, with ACL responsible for all operating costs, estimated at $12 million per year. ACL projects that the MS Aurora will generate an average of $35 million in annual revenue, with a 20% operating margin. While the charter agreement offers a more flexible and less capital-intensive option for fleet expansion, ACL must carefully consider the long-term financial implications and the potential risks associated with not owning the vessel outright.
Proposal 3 explores a strategic partnership with PolarLogix, a leading provider of logistics and support services for polar expeditions. Under the proposed partnership, PolarLogix would provide ACL with exclusive access to its network of remote research stations, emergency response capabilities, and specialized equipment, enhancing ACL's ability to offer unique, off-the-beaten-path experiences to its guests. In exchange for these services, ACL would commit to utilizing PolarLogix for a minimum of 60% of its expeditions over a five-year period, with an estimated total contract value of $50 million. ACL would also invest $20 million in PolarLogix's infrastructure modernization program, which aims to upgrade the company's facilities and equipment to meet the growing demand for polar expeditions. The strategic partnership offers ACL the opportunity to differentiate itself in the market and attract high-value customers seeking exclusive, immersive experiences. However, the company must assess the potential risks associated with relying on a third-party provider for critical services and the long-term financial implications of the revenue-sharing agreement.
To further complicate matters, ACL must also consider the impact of climate change on its operations and the delicate ecosystems it seeks to showcase. The rapid warming of the Antarctic Peninsula has led to the disintegration of massive ice shelves, the retreat of glaciers, and the alteration of habitats for countless species. As a responsible ecotourism operator, ACL must carefully balance its growth objectives with the need to minimize its environmental footprint and contribute to the conservation of the region's fragile biodiversity.
Moreover, the increasing frequency and intensity of extreme weather events in the Antarctic, such as blizzards and storm surges, pose significant logistical challenges and safety risks for ACL's expeditions. The company must invest in advanced weather forecasting systems, contingency planning, and staff training to ensure the well-being of its guests and crew in the face of these evolving threats.
In addition to these environmental considerations, ACL must navigate a complex regulatory landscape as it pursues its expansion plans. The Antarctic Treaty System, a series of international agreements governing human activities in the region, sets strict standards for environmental protection, scientific research, and tourism. ACL must ensure that its operations comply with these regulations and work closely with relevant authorities to secure the necessary permits and approvals for its new vessels and partnerships.
As ACL weighs the merits and drawbacks of each expansion proposal, it must also consider the broader market trends and competitive dynamics shaping the luxury polar expedition industry. While the demand for experiential travel and sustainable tourism is on the rise, the COVID-19 pandemic has disrupted global travel patterns and created uncertainty about the pace and nature of the industry's recovery. ACL must remain agile and adaptable in the face of these evolving challenges, while staying true to its core values and long-term vision.
To support its decision-making process, ACL has conducted extensive market research and financial modeling. The company has engaged with leading environmental consultancies to assess the carbon footprint and ecological impact of each expansion option, and has commissioned detailed feasibility studies to evaluate the technical and operational requirements of the proposed vessels and partnerships.
Based on these analyses, ACL's management team has developed a set of key performance indicators (KPIs) to guide its evaluation of the expansion proposals. These KPIs include financial metrics such as return on investment (ROI), net present value (NPV), and internal rate of return (IRR), as well as non-financial measures such as guest satisfaction scores, environmental impact assessments, and strategic alignment with the company's long-term objectives.
Ultimately, the success of ACL's expansion strategy will depend on its ability to strike a delicate balance between economic growth, environmental stewardship, and social responsibility. By carefully weighing the risks and opportunities associated with each proposal, and by remaining committed to its core values of sustainability, innovation, and excellence, ACL can chart a course towards a thriving and resilient future in the dynamic world of luxury polar expeditions.
Questions:
1. Based on the passage, which of the following is NOT mentioned as a factor ACL must consider when evaluating its expansion proposals?
A. The impact of climate change on Antarctic ecosystems and expedition operations
B. Compliance with international regulations governing human activities in the Antarctic
C. The potential for partnerships with local communities in the Antarctic Peninsula
D. The effect of the COVID-19 pandemic on global travel patterns and industry recovery
E. The technical and operational requirements of the proposed vessels and partnerships
2. According to the passage, ACL has set a target to reduce its carbon emissions per passenger by what percentage by 2030?
A. 12%
B. 20%
C. 30%
D. 40%
E. 50%
3. The passage suggests that ACL's strategic partnership with PolarLogix would offer which of the following benefits?
A. Exclusive access to a network of remote research stations and specialized equipment
B. The ability to achieve zero waste to landfill by 2025
C. A 40% reduction in fuel consumption and carbon emissions compared to conventional ships
D. The opportunity to secure financing for fleet expansion through equity investment
E. The potential to extend the partnership contract for an additional three years
4. In evaluating the expansion proposals, ACL's management team has developed a set of key performance indicators (KPIs). Which of the following is NOT mentioned as one of these KPIs?
A. Return on investment (ROI)
B. Net present value (NPV)
C. Internal rate of return (IRR)
D. Market share in the luxury polar expedition segment
E. Guest satisfaction scores
5. The passage indicates that ACL's current fleet consists of how many ice-strengthened vessels?
A. Two
B. Three
C. Five
D. Eight
E. The passage does not specify the exact number of vessels in ACL's current fleet.
6. According to Proposal 1, the acquisition cost for each eco-friendly expedition ship is estimated at $120 million, with an additional $10 million per vessel allocated for interior design and outfitting. What is the total investment required for the two ships, including both acquisition and outfitting costs?
A. $240 million
B. $250 million
C. $260 million
D. $270 million
E. $280 million
7. Under Proposal 2, ACL would operate the MS Aurora for a minimum of five years, with an option to extend the contract for an additional three years. If ACL chooses to extend the contract, what would be the total duration of the charter agreement?
A. Five years
B. Six years
C. Seven years
D. Eight years
E. The passage does not provide enough information to determine the total duration of the extended contract.
8. The passage mentions that ACL has witnessed a remarkable 12% compound annual growth rate in passenger numbers over the past decade. Assuming this growth rate remains constant, approximately how many guests can ACL expect to welcome in the 2029-2030 season, ten years from the 2019-2020 season?
A. 20,000
B. 25,000
C. 30,000
D. 35,000
E. 40,000
1. C。文章没有提到与南极半岛当地社区建立合作关系是ACL需要考虑的因素。
2. D。根据文章,ACL已经设定了到2030年将每位乘客的碳排放量减少40%的目标。
3. A。文章表明,与PolarLogix的战略合作伙伴关系将为ACL提供独家访问偏远研究站网络和专门设备的机会。
4. D。在评估扩张方案时,ACL管理团队制定的关键绩效指标(KPI)中未提及奢华极地探险细分市场的市场份额。
5. C。文章明确指出,ACL目前的船队由五艘破冰强化船组成。
6. C。根据方案1,两艘生态友好型探险船的总投资需求为2.6亿美元(每艘1.2亿美元的收购成本+每艘1000万美元的内部设计和装修成本)。
7. D。根据方案2,如果ACL选择延长合同,租船协议的总期限将为8年(最初的5年合同期限+额外的3年延长期)。
8. D。
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发表于 2024-8-7 09:25:42
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