世界经济论坛认为，企业公民包括哪些方面？

Passage One

The world is going through the biggest wave of mergers and acquisitions ever witnessed. The process sweeps from hyperactive America to Europe and reaches the emerging countries with unsurpassed might. Many in these countries are looking at this process and worrying: "Won’t the wave of business concentration turn into an uncontrollable anti-competitive force"

There’s no question that the big are getting bigger and more powerful. Multinational corporations accounted for less than 20% of international trade in 1982. Today the figure is more than 25% and growing rapidly. International affiliates account for a fast-growing segment of production in economies that open up and welcome foreign investment. In Argentina, for instance, after the reforms of the early 1990s, multinationals went from 43% to almost 70% of the industrial production of the 200 largest firms. This phenomenon has created serious concerns over the role of smaller economic firms, of national businessmen and over the ultimate stability, of the world economy.

I believe that the most important forces behind the massive M&A wave are the same that underlie the globalization process: falling transportation, and communication costs, lower trade and investment barriers and enlarged markets that require enlarged operations capable, of meeting customers’ demands. All these are beneficial, not detrimental to consumers. As productivity grows, the world’s wealth increases.

Examples of benefits or costs of the current concentration wave are scanty. Yet it is hard to imagine that the merge of a few oil firms today could recreate the same threats to competition that were feared nearly a century ago in the U.S., when the Standard Oil trust was broken up. The mergers of telecom companies, such as World Corn, hardly seem to bring higher prices for consumers or a reduction in the pace of technical progress. On the contrary, the price of communications is coming down fast. In cars, too, concentration is increasing—witness Daimler and Chrysler, Renault and Nissan—but it does not appear that consumers am being hurt.

Yet the fact remains that the merger movement must be watched. A few weeks ago, Alan Greenspan warned against the megamergers in the banking industry. Who is going to supervise, regulate and operate, as lender of last resort with the gigantic banks that are being created Won’t multinationals shift production from one place to another when a nation gets too strict about infringements to fair corn petition And should one country take upon itself the role of "defending competition" on issues that affect many other nations, as in the U. S..

What is the typical trend, of businesses today ？（）

A．To take in more foreign funds.

B．To invest more abroad.

C．To combine and become bigger.

D．To trade with more countries.

案例十：下面是某求助者的WAIS-RC的测量结果：

根据该求助者智商结果，正确解释是（）。

A.言语技能比操作技能好

B.可能有言语缺陷

C.可能有阅读障碍

D.言语能力和操作能力的差异不具有实际意义

以下实验室检查项目中，哪一项检查结果不可作为疟疾的实验室确诊依据（）.

A.血片检查

B.RDT检测

C.PCR检测

D.抗体检测

甲有限责任公司(以下简称甲公司)由5家国有企业联合设立，注册资本为1亿元。截至2006年3月，公司净资产额为8000万元，公司其他有关情况如下： (1) 甲公司曾于2005年8月成功发行3年期公司债券1000万元，1年期公司债券500万元。 (2) 甲公司现有董事7名，2006年3月10日，董事长决定，趁全体董事¨日均无外出任务，召开董事会。15日全体董事如期到会，董事会上制定并通过了“公司债券发行方案”和“公司增资方案”，两个方案的主要内容分别为：本年度计划再次发行1年期公司债券2000万元；将公司现有的注册资本由1亿元增加到1.5亿元。会后将上述两个方案提交了公司股东会。 (3) 4月10日，公司股东会在其召开的定期会议上审议了董事会提交的“公司增资方案”，股东会审议表决结果为：3家股东赞成增资，这3家股东的出资总和为5840万元；2家股东不赞成增资，这2家股东的出资总和为4160万元。股东会通过了增资决议，并授权董事会执行。 问题： (1) 甲公司在召开董事会过程中存在的议事规则方面的不合法之处是什么为什么 (2) 甲公司的“公司债券发行方案”的主要内容是否合法为什么 (3) 甲公司股东会作出的增资决议是否合法为什么

根据新的《企业会计准则——基本原则》，（）是指对在会计报表中列示项目所作的进一步说明。

A．财务会计报告

B．财务会计报告附注

C．会计报表附注

D．财务情况说明书