Integrated reading, listening and writing from Kaplan test 3. Can anyone rate?

The reading passage discusses the issues emerged from a proposal to introduce smoking bans. However, in the listening passage, the professor disagrees with this issues.

First, it is stated in the reading passage that, the introduction of smoking bans affects the freedom of smokers. According to the professor, altough there is a presence of bans, smokers can smoke when and where they want and, the bans are an help for smokers that are trying to quit.
Another issue discussed in the reading passage is the bad effect of bans in businesses and their employees. The professor states that, altough there are less profits for businesses and less tips for their employee, they have the opportunity to have earnings from the new customers which are non smokers.
Third, according to the reading passage, it takes more time for non smokers to develop cancer from inhaling secondhand smoke. The professor challenges this point showing an example of a town where, the introduction of smoking bans has caused a 40% decrease in hearth attacks.

TOEFL listening discussions: Where does this conversation probably take place?

The reading passage discusses the issues emerged from a proposal to introduce smoking bans. However, in the listening passage, the professor disagrees with THESE issues.

First, it is stated in the reading passage that the introduction of smoking bans affects the freedom of smokers. According to the professor, altHough there is a presence of bans, smokers can STILL smoke when and where they want(,) and the bans are an help for smokers WHO are trying to quit.
Another issue discussed in the reading passage is the bad effect of SMOKING bans in businesses and ON their employees. The professor states that, altHough there are less profits for businesses and less tips for their employee, they have the opportunity to have earnings from the new customers which WHO are non smokers.
Third, according to the reading passage, it takes more time for non smokers to develop cancer from inhaling second-hand smoke. The professor challenges this point showing an example of a town where, the introduction of smoking bans has caused a 40% decrease in HEART attacks.
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A little confusing David. In the third paragraph they appear to be agreeing, or am I reading this wrong?