stock. 6.stock option --Those employees would be excluded from bonuses and stock option grants,said Jose Martin,head of human resources for EA 7.initial public offering--A class-action lawsuit has been filed against PayPal,an online payment company,days after the company's successful initial public offering 8.illegitimately --Filed Wednesday in California Superior Court in Santa Clara County,the suit charges PayPal with illegitimately restricting customers'access to their money. 9.unspecified--The suit asks for an unspecified amount of damages. Part B First listening:listen for the gist What is the main idea of this listening? Companies are Getting Unexpected Benefits from their Sarbanes-Oxley Outlays Second listening:listen for specific information In this part the teacher has great freedom and flexibility to ask students questions,to clarify any difficult language points,to add in supplementary materials as background knowledge or in-depth understanding of the listening materials. Notice the following expressions. compliance measures,nuisance,oversight,take off,shift,advent Ask students to fill in the blanks.Compare answers. Ask students to answer the following questions.Compare answers. Third listening:sentence imitation Ask students to use the following active vocabularies to form sentences as what they have heard from listening(Dictate then remember). 1.compliance measures--Companies are spending more money than they ever imagined to put the new compliance measures into place. 2.nuisance--Rather than viewing Sarbanes-Oxley compliance as a costly nuisance, smart companies are discovering that the accompanying investment in software and other IT systems are providing tools to improve how their businesses are run. 3.oversight--We see the 30%on technology as going to systems that structure and automate the financial management and oversight processes. 4.take off--And if,for instance,they see that after a month sales are taking off faster in one region than in another,it allows them to shift marketing dollars or productive capacity and investment much more quickly. 5.shift--And if,for instance,they see that after a month sales are taking off faster in one region than in another,it allows them to shift marketing dollars or productive capacity and investment much more quickly.stock. 6. stock option -- Those employees would be excluded from bonuses and stock option grants, said Jose Martin, head of human resources for EA. 7. initial public offering -- A class-action lawsuit has been filed against PayPal, an online payment company, days after the company’s successful initial public offering. 8. illegitimately -- Filed Wednesday in California Superior Court in Santa Clara County, the suit charges PayPal with illegitimately restricting customers' access to their money. 9. unspecified -- The suit asks for an unspecified amount of damages. Part B First listening: listen for the gist What is the main idea of this listening? Companies are Getting Unexpected Benefits from their Sarbanes-Oxley Outlays Second listening: listen for specific information In this part the teacher has great freedom and flexibility to ask students questions, to clarify any difficult language points, to add in supplementary materials as background knowledge or in-depth understanding of the listening materials. ‹ Notice the following expressions. compliance measures，nuisance，oversight, take off, shift, advent Ask students to fill in the blanks. Compare answers. Ask students to answer the following questions. Compare answers. Third listening: sentence imitation Ask students to use the following active vocabularies to form sentences as what they have heard from listening (Dictate then remember). 1. compliance measures -- Companies are spending more money than they ever imagined to put the new compliance measures into place. 2. nuisance -- Rather than viewing Sarbanes-Oxley compliance as a costly nuisance, smart companies are discovering that the accompanying investment in software and other IT systems are providing tools to improve how their businesses are run. 3. oversight -- We see the 30% on technology as going to systems that structure and automate the financial management and oversight processes. 4. take off -- And if, for instance, they see that after a month sales are taking off faster in one region than in another, it allows them to shift marketing dollars or productive capacity and investment much more quickly. 5. shift -- And if, for instance, they see that after a month sales are taking off faster in one region than in another, it allows them to shift marketing dollars or productive capacity and investment much more quickly