题目内容
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(b) Analyse how effective project management could have further improved both the process and the outcomes
of the website re-design project. (10 marks)
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(b) Explain the need for a first time group auditor to analyse the group structure. (5 marks)
(ii) Analyse why moving to a ‘no frills’ low-cost strategy would be inappropriate for ONA.
Note: requirement (b) (ii) includes 3 professional marks (16 marks)
(b) Analyse THREE potential problems, based solely on the information provided above, that TMC might
encounter in the acquisition of CBC. (5 marks)
Recently, business activity in the defence sector had been very slow, and MRA was about to announce around 500 staff redundancies. Therefore news that this contract was about to be awarded came as a great relief to the board of MRA, as the jobs would now be secured. However, only the chief executive officer (CEO) and operations director knew about the facilitation fee, so an emergency meeting of the board was convened with only one item on the agenda.
Due to the very sensitive nature of the matter at hand, it was decided not to make a formal record of the discussions at the board meeting. This was more likely to result in a frank exchange of views and encourage all directors to express their opinions openly.
The CEO, Charlie Desborough, explained the dilemma to the board, making it very clear that without this contract there would be no way to protect jobs. The finance director, Jake Neilson, said that he was personally very uncomfortable with the idea of paying a facilitation fee, which was in effect a ‘bribe’. As a professional accountant he was bound by a code of ethics which strictly prohibited making such payments, therefore he could not sanction the payment under any circumstances.
The HR director, Sarah Shue, took a far more pragmatic stance. She acknowledged that any form. of corruption was utterly deplorable; however, it was a fact of life in many countries. She asserted that if the board of MRA decided not to make the payment and forego the contract, then it could be assured that a competitor would not adopt such a high-minded position. The net effect was that by avoiding a relatively small payment, the firm would be doing a disservice to both its employees and its shareholders, who would undoubtedly suffer a reduction in their shareholder value. She maintained that sometimes it is necessary to take difficult decisions in business that are for the greater good, and so suggested that the payment to the official should be made.
Required:
(a) (i) Compare relativism and absolutism and explain the significance of individual or personal differences in guiding ethical behaviour under each approach in a given scenario such as the situation at MRA. (5 marks)
(ii) Explain the ethical theories of deontology and teleology or consequentialism, and analyse which of the approaches have been adopted by Sarah Shue and Jake Neilson. (6 marks)
The involvement of directors in bribery and corruption can seriously undermine the relationships of trust upon which corporate governance is based.
Required:
(b) (i) Assess how bribery and corruption could undermine confidence and trust in MRA, with reference to the principles of corporate governance. (8 marks)
(ii) Describe best practice measures which could be employed by MRA to combat bribery and corruption. (6 marks)
Last year Dull plc entered into a contract to buy a large consignment of metal from Era Ltd. Caz attended the board meeting that approved the contract and voted in favour of it, without revealing any link with Era Ltd.
Required:
Analyse the situation explaining any potential liability that Caz may have in relation to the sale of the metal to
Dull plc by Era Ltd.(10 marks)
Required:
(a) Prepare for Nonat Co the equivalent ratios to those of its sector.
Note: The finance lease obligations should be treated as debt in the ROCE and gearing calculations. (6 marks)
(b) Analyse the financial performance and position of Nonat Co for the year to 31 December 2015 in comparison to the sector averages. (9 marks)
5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting Standards
Board (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reporting
financial performance/comprehensive income. The main focus of the project is the development of a single statement
of comprehensive income to replace the income statement and statement of changes in equity. The objective is to
analyse all income and expenses and categorise them in a way that increases users’ understanding of the results of
an entity and assists in forming expectations of future income and expenditure. There seems to be some consensus
that the performance statement should be divided into three components being the results of operating activities,
financing and treasury activities, and other gains and losses.
Required:
(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce a
single statement of financial performance. (8 marks)
1.The reason some children are backward in speaking today is that ____.
A、they do not listen carefully to their mothers
B、their brains have to absorb too much language at once
C、their mothers do not respond to their attempts to speak
D、their mothers are not intelligent enough to help them
2.By "critical times" the author means ____.
A、difficult periods in the child's life
B、moments when the child becomes critical towards its mother
C、important stages in the child's development
D、times when mothers often neglect their children
3.Which of the following is NOT implied in the passage____.
A、The faculty of speech is inborn in man.
B、Children do not need to be encouraged to speak.
C、The child's brain is highly selective.
D、Most children learn their language in definite stages.
4.It the mother does not respond to her child's signals ____.
A、the child will never be able to speak properly
B、the child will stop giving out signals
C、the child will invent a language of its own
D、the child will make little effort to speak
5.Which of the following is true according to the passage____.
A、By the age of a year and a half the child's vocabulary is still under 100 words.
B、By the age of four children still make many grammatical mistakes.
C、The author does not believe that children select and analyse their language.
D、All children of high IQ start to speak early.
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)
