When it comes to the soul of a business, most people believe that making profits is the first and most concern. In their opinion, the soul of a business exists in how much money it can earn for the enterprise and its employees. Contrary to this is another view which holds that the soul of a business lies in how much contribution it can make to the society. Compared to this noble goal, making profits should, of course, be in the second place.

　　As far as I am concerned, I would rather seek a balance between the two views. I don＇t think an enterprise can survive without making profits, which is especially the case in such a competitive world. Neither do I appreciate the idea that the mere objective of a business is to make money. It is believed that a highly developed society undoubtedly promotes the development of enterprises. Moreover, a business is not an island. Its prosperity depends, to a great extent, on the society. Therefore, a business should do something in return for the society.

　　From what has been discussed above, we can safely come to the conclusion that the soul of a business lies in the balance between making contributions to the society and gaining profits for the enterprise itself.

　　1．家教与日俱增；

　　2．家教的优缺点；

　　3．我的看法。

　　[写作导航]第一段可先围绕提纲开始，然后引出家教也有优缺点；第二段主要围绕优点来写，可从对家长、对从事家教的大学生以及对孩子本人等几方面来谈；第三段谈缺点，可从孩子的娱乐、从事家教的大学生的学习等方面来谈；第四段谈我的看法，弊大于利。

　　[范文]

　　Nowadays, an increasing numbers of parents ask college students to act as private tutors to their kids. Like everything else, private tutoring also has advantages and disadvantages. Generally speaking,the advantages can be listed as follows.

　　First, private tutoring is helpful to the parents.Many parents are so busy with their work that they have no time to help their children with their lessons. Besides, private tutoring is good for the tutors themselves. They can make some money while providing a service for others. Most important of all, privatetutoringis beneficial for kids. Since the parents can＇t help when the kids have problems, private tutoring seems to be a wise choice.

　　However, private tutoring also has disadvantages. To begin with, it takes so much of the kid＇s time that they can hardly find time for rest and amusement, which is harmful to their health. To make matters worse, some tutors have too many kids to teach so that they neglect their studies at school. Worst of ail, some tutors only offer tips for test taking rather than teaching kids what is really needed.

　　According to the above analysis, it is clear that the disadvantages outweigh the advantages. Therefore, it is proposed that great emphasis be laid on the stimulation of the kid＇ s learning and the cultivation of their potential Moreover, kids should be given more time to play so that a new and healthy generation will emerge.