Read the following passage and mark the letter A, B, C, or D on your answer sheet to indicate the correct answer to each of the questions from 28 to 34. The rules of etiquette of American restaurants depend upon a number of factors: the physical location of the restaurant, e.g. rural or urban, the type of restaurant, e.g. informal or formal, and certain standards that are more universal. In other words, some standards of etiquette vary significantly while other standards apply almost anywhere. ...

Read the following passage and mark the letter A, B, C, or D on your answer sheet to indicate the correct answer to each of the questions from 28 to 34.

The rules of etiquette of American restaurants depend upon a number of factors: the physical location of the restaurant, e.g. rural or urban, the type of restaurant, e.g. informal or formal, and certain standards that are more universal. In other words, some standards of etiquette vary significantly while other standards apply almost anywhere. Learning the proper etiquette in a particular type of restaurant in a particular area may sometimes require instruction, but more commonly, it simply requires sensitivity and experience. For example, while it is acceptable to read a magazine in a coffee shop, it is inappropriate to do the same in a more luxurious setting.

And, if you are eating in a very simple setting, it may be fine to put your napkin into your shirt, but if you are in a sophisticated urban restaurant this behaviour would demonstrate a lack of manners. It is safe to say, however, that in virtually every restaurant it is unacceptable to indiscriminately throw your food on the floor. The conclusion we can most likely draw from the above is that while the types and locations of restaurants determine etiquette appropriate to them, some rules apply to all restaurants.

What does the word “it” in the first paragraph refer to?