Question：Which ONE of the following would be identified as a cultural trend?
A. Concern with health and diet
B. Data protection legislation
C. Health and safety legislation
D. Increasing age of the population
The correct answer is: Concern with health and diet
Rationale: 'Health and safety legislation' may reflect a cultural trend (increasing expectation of quality of working life, say), but it is a compliance issue, as is 'Data protection legislation'.
'Increasing age of the population' is a demographic trend.
Question：taxes are collected by the Revenue authority from an intermediary, which attempts to pass on the tax to consumers in the price of goods.
Which word correctly completes this statement?
A. Progressive
B. Direct
C. Indirect
D. Income
The correct answer is: Indirect
Rationale: The definition clearly distinguishes an indirect tax (eg sales tax) from a direct tax, which is paid direct by a person to the Revenue authority (eg income tax, corporation tax, capital gains tax and inheritance tax). Progressive refer to the proportion of income taken by a tax.
，我們將會及時處理。