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以下关于“Accountability”的表述正确的是()。
A.强烈的紧迫感、主人翁意识和结果导向
B.要坦白承认错误,开诚布公,诚实的错误也是不可以原谅的
C.对你的决策负责并作出响应
D.对捷普的竞争力负责,对决策成本负责
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A.强烈的紧迫感、主人翁意识和结果导向
B.要坦白承认错误,开诚布公,诚实的错误也是不可以原谅的
C.对你的决策负责并作出响应
D.对捷普的竞争力负责,对决策成本负责
A.Escalation
B.Empowerment/Accountability
C.Quality Firs tMentality
D.Accountability
A proven effective means to insure quality conformance is to:
A . delegate accountability to subordinates
B . revise quality specifications to match quality measurements
C . train workers in proper quality methods
D . inspect quality into the product
E . make quality a higher priority than cost or schedule
132 A proven effective means to insure quality conformance is to:
A. delegate accountability to subordinates
B. revise quality specifications to match quality measurements
C. train workers in proper quality methods
D. inspect quality into the product
E. make quality a higher priority than cost or schedule
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
(b) Assess the benefits of the separation of the roles of chief executive and chairman that Alliya Yongvanich
argued for and explain her belief that ‘accountability to shareholders’ is increased by the separation of these
roles. (12 marks)
A . Pressure for clear accountability
B . Pressure for reduced duplication of effort
C . Pressure for shared resources
D . Pressure for formalized communication
Section B – TWO questions ONLY to be attempted
After a recent financial crisis in the country of Oland, there had been a number of high profile company failures and a general loss of confidence in business. As a result, an updated corporate governance code was proposed, with changes to address these concerns.
Before the new code was published, there was a debate in Oland society about whether corporate governance provisions should be made rules-based, or remain principles-based as had been the case in the past. One elected legislator, Martin Mung, whose constituency contained a number of the companies that had failed with resulting rises in unemployment, argued strongly that many of the corporate governance failures would not have happened if directors were legally accountable for compliance with corporate governance provisions. He said that ‘you can’t trust the markets to punish bad practice’, saying that this was what had caused the problems in the first place. He said that Oland should become a rules-based jurisdiction because the current ‘comply or explain’ was ineffective as a means of controlling corporate governance.
Mr Mung was angered by the company failures in his constituency and believed that a lack of sound corporate governance contributed to the failure of important companies and the jobs they supported. He said that he wanted the new code to make it more difficult for companies to fail.
The new code was then issued, under a principles-based approach. One added provision in the new Oland code was to recommend a reduction in the re-election period of all directors from three years to one year. The code also required that when seeking re-election, there should be ‘sufficient biographical details on each director to enable shareholders to take an informed decision’. The code explained that these measures were ‘in the interests of greater accountability’.
Required:
(a) Examine how sound corporate governance can make it more difficult for companies to fail, clearly explaining what ‘corporate governance’ means in your answer. (10 marks)
(b) Martin Mung believes that Oland should become a rules-based jurisdiction because the current ‘comply or explain’ approach is ineffective as a means of controlling corporate governance.
Required:
Explain the difference between rules-based and principles-based approaches to corporate governance regulation, and argue against Martin Mung’s belief that ‘comply or explain’ is ineffective. (8 marks)
(c) Explain what ‘accountability’ means, and discuss how the proposed new provisions for shorter re-election periods and biographical details might result in ‘greater accountability’ as the code suggests. (7 marks)
regulate corporate governance were futile because of differences in national culture. He drew particular attention to
the Organisation for Economic Co-operation and Development (OECD) and International Corporate Governance
Network (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,
for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In other
countries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that the
roles of chief executive and chairman should always be separated because of what she called ‘accountability to
shareholders’.
One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporate
governance provisions. He said that it was suitable for some countries to produce and abide by their own ‘very
structured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow what
he called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systems
while others do not care as much.
Required:
(a) Explain the roles of the chairman in corporate governance. (5 marks)
A.方案I
B.方案II
C.方案III
D.方案IV。
(a) The senior management of Universal University (UU) intend to develop both quantitative and qualitative
measures of performance in relation to lecturing staff.
As part of UU’s mission to provide ‘quality education’ to its students, lecturers are encouraged to apply their skill and judgement in the creation, delivery and assessment aspects of the learning process.
Academic staff are organised on a departmental basis. Each department is expected to achieve and improve on targets in the achievement of its role. As part of their development both personally and as departmental members, staff are encouraged to participate fully in research publication, new course design and innovation in teaching and learning methods.
Academic staff have differing views on whether action on their part in pursuing aspects of such goals is
compatible with their personal goals.
Required:
Using the above scenario, discuss in relation to the lecturing staff within (UU) each of the following:
(i) The application of Agency Theory to staff, in their role as agents and provide examples of the
observability of their role in relation to outcomes and effort;
(ii) The application of Expectancy Theory with specific reference to the relationship between:
– strength of motivation to do (X);
– strength of preference for outcome (Y);
– expectation that doing (X) will result in (Y). (12 marks)
(b) ‘Hard Accountability’ is deemed to apply to lecturing staff in each of three specific areas as follows:
(i) accounting for the numbers;
(ii) ensuring the numbers are accounted for;
(iii) being held accountable for events and circumstances leading to the numbers.
Required:
Describe how each of the areas (b)(i) to (iii) may be applied at UU and critically evaluate this approach to
performance measurement in the context of the scenario described above. (8 marks)