河北省考生：ACCA考试怎么样才算成功正确的打印了准考证呢？

正确答案：
5 BOLEYN & CO
(a) Professional Accountants
■ Professional Accountants are members of an IFAC member body. They may be:
– in public practice or employed professionals;
– a sole practitioner, partnership or corporate body.
■ Professional Accountants in Public Practice (‘practitioners’) are:
– each partner (or person occupying a position similar to that of a partner); and
– each employee in a practice providing professional services to a client irrespective of their functional classification
(e.g. audit, tax or consulting); and
– professional accountants in a practice having managerial responsibilities.
This term is also used to refer to a firm of professional accountants in public practice.
■ Employed Professional Accountants are professional accountants employed in industry, commerce, the public sector or
education.

正确答案：
(b) As the term internal marketing implies, the methods of ascertaining staff reactions to the proposed growth strategy have close
parallels with the ways you find out about customer reaction to the company or its products. The benefits of taking a
structured research approach are considerable and often firms may prefer that attitude surveys are carried out by outside
consultants in order to improve objectivity and to remove some of the problems with Mark’s power and position. As with
external market research you are looking to see whether staff will ‘buy into’ the proposed strategy and the accurate
measurement of attitudes and consequent behaviour is very important.
Creating the framework for undertaking the research involves defining the issue to be researched – in this case staff attitudes
towards the growth strategy, designing the research methods, including the use of questionnaires and interviews, determining
the sample of staff to be involved, the use or otherwise of focus groups and ways of ensuring the data collected gives an
accurate picture of staff attitudes. The data generated must be analysed and presented to Mark in an appropriate way. How
the insights into staff attitudes are gained through the research is important, as is the communication of the results to the
staff. Mark should be aware that such research will inevitably create expectations among staff and managing those
expectations will be a test of his leadership powers.

正确答案：
(b) Critical success factors are as follows:
Product quality
The fact that the production staff have no previous experience in a food production environment is likely to prove problematic.
It is vital that a comprehensive training programme is put in place at the earliest opportunity. HSC need to reach and maintain
the highest level of product quality as soon as possible.
Supply quality
The quality of delivery into SFG supermarkets assumes critical significance. Time literally will be of the essence since 90%
of all sandwiches are sold in SFG’s supermarkets before 2 pm each day. Hence supply chain management must be extremely
robust as there is very little scope for error.
Technical quality
Compliance with existing regulations regarding food production including all relevant factory health and safety requirements
is vital in order to establish and maintain the reputation of HSC as a supplier of quality products. The ability to store products
at the correct temperature is critical because sandwiches are produced for human consumption and in extreme circumstance
could cause fatalities.
External credibility
Accreditation by relevant trade associations/regulators will be essential if nationwide acceptance of HSC as a major producer
of sandwiches is to be established.
New product development
Whilst HSC have developed a range of healthy eating sandwiches it must be recognised that consumer tastes change and
that in the face of competition there will always be a need for a continuous focus on new product development.
Margin
Whilst HSC need to recognise all other critical success factors they should always be mindful that the need to obtain the
desired levels of gross and net margin remain of the utmost importance.
Notes: (i) Only five critical success factors were required.
(ii) Alternative relevant discussion and examples would be acceptable.