The word “unlikely” in “A blockchain is unlikely to replace these judgments” (2nd paragraph) implies

     
      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated ... Ver mais

     
      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated... Ver mais

When the author argues that “the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system” (2nd paragraph), he implies this trust is

Read the text 1 to answer question.
Text 1

Worldwide changes in food and eating habits
American fast food has certainly affected Korea. You can find American fast food restaurants everywhere and many young people don’t appreciate traditional Korean food anymore. Koreans are now using western ingredients such as ketchup, mayonnaise and butter to cook regular meals. Salad dressing, something we never used before, is also popular now.
The problem is that American companies sell their food along with American culture. Manners in restaurants are not the same before. I can give you two examples of this. Traditionally Koreans don’t use individual plates for eating main dishes. We have always eaten from one bowl, but now some people think that this habit is unsanitary.
Tip... Ver mais

Read the text 1 to answer question.
Text 1

Worldwide changes in food and eating habits
American fast food has certainly affected Korea. You can find American fast food restaurants everywhere and many young people don’t appreciate traditional Korean food anymore. Koreans are now using western ingredients such as ketchup, mayonnaise and butter to cook regular meals. Salad dressing, something we never used before, is also popular now.
The problem is that American companies sell their food along with American culture. Manners in restaurants are not the same before. I can give you two examples of this. Traditionally Koreans don’t use individual plates for eating main dishes. We have always eaten from one bowl, but now some people think that this habit is unsanitary.
Tip... Ver mais

Read the text 1 to answer question.
Text 1

Worldwide changes in food and eating habits
American fast food has certainly affected Korea. You can find American fast food restaurants everywhere and many young people don’t appreciate traditional Korean food anymore. Koreans are now using western ingredients such as ketchup, mayonnaise and butter to cook regular meals. Salad dressing, something we never used before, is also popular now.
The problem is that American companies sell their food along with American culture. Manners in restaurants are not the same before. I can give you two examples of this. Traditionally Koreans don’t use individual plates for eating main dishes. We have always eaten from one bowl, but now some people think that this habit is unsanitary.
Tip... Ver mais

According to the IPA – International Phonetic Alphabet – the CORRECT phonetic transcriptions for the words tipping, butter and plate are 

Text 2 

Read the passage and answer the question.
    Numerous studies show that ____________________ as compared to working independently, results in deeper information processing and more meaningful psychological connections among the participants (Johnson, Johnson, and Smith 1998; Smith 1995). The goal of collaboration is to create new insights during discussions (Henry 1992; Kaye 1992) and to move students to an understanding of alternative perspectives (Cunningham 1992). The following general suggestions can help establish consistency in group work: 
•During a pre-collaboration period, make sure that students are motivated to participate. 
•Establish clear ground rules: everybody must participate, and all the ideas should be accommodate.
•Be available as... Ver mais

Text 3 

This method was widely used in the 1950s and 1960s, and the emphasis was not on the understanding of words, but rather on the acquisition of structures and patterns in common everyday dialogue. It gave students a lot of speaking practice by using habit-formation drills. Other characteristics of this method are:

•Theory of Behaviorism is in its base;
•Set phrases are memorized with a focus on intonation;
•Grammatical explanations are kept to a minimum;
•Vocabulary is taught in context;
•Audio-visual aids are used;
•Focus is on pronunciation.

The teaching method focused on in text 3 is called... Ver mais