Health and Safety
　　
　　Ex: The importance of a safe working environment for maintaining staff morale.
　　
　　How to develop a responsible attitude among staff to the health and safety requirement of a #pany.
　　
　　The importance to a #pany of having a health and safety policy.
　　
　　○1 It is an essential part of laws concerning the workplace. Health and safety regulation must be followed by employers and employees to prevent accidents and protect the health of people at work. In the UK, there regulations are based on the Health and Safety at Work Act of 1974 and an important part of an employee’s contract of employment.
　　
　　○2 The health and safety policy not only is required by law, but also benefits the #pany. With the health and safety policy, staff may think the #pany cares for them. They will devote themselves harder to the works. In other words, it helps to maintain staff morale. This will result in raising productivity and improving service quality. If, unfortunately, accidents happened, employees, as well as the #pany would suffer a lot.
　　
　　○3 First, the #pany should make sure that the contract of employment contains the health and safety article. This can avoid dispute if accident happens. Second, the #pany should offer training courses which aim at making employees aware of the potential dangers at workplace. Third, set health and safety regulations and ensure that employees #ply with all operation procedures that apply to their jobs.
　　
　　再次，是finance部分，由于比较专业，这方面涉及到的题一般很少，所以在这里就只举一个例子。
　　
　　Foreign Investment: The importance of foreign investment for a #pany.
　　
　　○1 There are two kinds of foreign investment. One is called FDI, the foreign direct investment which means set up branches or build factories in a foreign country. The other is foreign indirect investment. It means buying securities, such as shares and bond in the oversea market.
　　
　　○2 Both of the two ways are important when a #pany wants to expand internationally. It benefits a #pany in three ways.
　　
　　First, it helps the #pany to seek low-price resources such as workforce. This will reduce the cost and improve the profit.
　　
　　Second, it offers a way for the #pany to contact with the foreign advanced technologies. If a #pany set up branches in a high-tech country and cooperate with the natives, it will learn their up-to-date technologies.
　　
　　Third, foreign investment can spread risk.