范文：

　　In this argument the author concludes that West Cambria can increase revenues and provide better care to accident victims by disbanding the volunteer ambulance service and hiring a commerCIAl one. The author reasons that this change would yield additional revenues BECause service fees could be imposed for ambulance use. The author also reasons that the city would provide better service to accident victims BECause a commerCIAl service would respond more quickly to accidents than a volunteer service would. The author’s argument is flawed in two respects.

　　To begin with， the author’s plan for raising revenue for West Cambria is questionable. Unless the service fees are considerable or the accident rate is extremely high， it is unlikely that significant revenues will be raised by charging a fee for ambulance use. Consequently， revenue generation is not a good reason to disband the volunteer service and hire a commerCIAl service.

　　Next， the author’s belief that better patient care would be provided by a commerCIAl ambulance service than by a volunteer service is based on insufficient evidence. The fACT that the commerCIAl service in East Cambria has a lower average response time than the volunteer service in West Cambria is insufficient evidence for the claim that this will be the case for all commerCIAl services. Moreover， the author’s recommenDATion depends upon the assumption that response time to an accident is the only fActor that influences patient care. Other pertinent fActors—such as ambulance-crew proficiency and training， and emergency equipment—are not considered.

　　In conclusion， this argument is unconvincing. To strengthen the argument the author would have to show that substantial revenue for the town could be raised by charging service fees for ambulance use. Additionally， the author would have to provide more evidence to support the claim that commerCIAl ambulance services provide better patient care than volunteer services.

　　38.

　　说八年前，这个公司每个employee的profit都大于公司给他们的cost，然而近两年，公司的边际利润却在下降，虽然公司依旧进新员工。所以一个director就说了，是新的员工的技能不如老员工，所以公司利润下降了，而且这个问题的根源是HR部门的责任

　　思路：感谢anxiaoxuan提供

　　l 不能说新员工带动的利润下降，因为这个公司最少已经存在了八年，所以可能是设备什么的已经老化造成的。

　　l 新员工可能和老员工技术一样，他们已经达到了财富创造的峰值，但由于新老员工人数的增多，导致需要的workforce的cost加大，从而使边际利润下降。

　　l 不能说是HR部门的责任，因为HR找人也是按照公司的章程而执行的，人员都是一样的，可能是其他的部门没有配合好，比如说，以前的老员工都会有技能的培训，这对生产是关键的环节，近两年由于新换的director不重视这个环节，而仅仅认为是老员工自身的技能高而取消了这个training，所以新员工的profit不如老员工