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5 An organisation’s goals can only be achieved through the efforts of motivated individuals.
Required:
Explain what is meant by the following terms:
(a) Hygiene factors. (8 marks)
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2 An important part of management is understanding the style. of leadership.Required:(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)
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3 The ‘person specification’ is derived from the job description.Required:(a) Explain what is meant by the terms:(i) ‘person specification’; (4 marks)
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1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.Required:(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.(13 marks)
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(b) Explain in the context of Flavours Fine Foods, what is meant by:(i) responsibility; (4 marks)
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2 The activities of an organisation have to be managed and co-ordinated to ensure that its objectives are met. The organisation’s structure is designed to support this.Required:(a) What is meant by the term ‘organisational structure,’ often shown as an organisation chart? (5 marks)
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4 All organisations require trained employees. However, training can take many forms, some of which are internal to the organisation.Required:Explain what is meant by the terms:(a) Computer based training. (3 marks)
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6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.Required:(a) Explain and give examples of aggressive behaviour. (8 marks)
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(d) Explain to the management of Bailey’s why consideration should be given to resolving the problems through:(i) job rotation; (5 marks)
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2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.Required:State and explain Drucker’s eight classifications of objectives.(15 marks)
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4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performanceappraisal system.Required:(a) Describe three approaches to conducting the appraisal interview. (5 marks)
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6 Communication is important for all organisations and requires an understanding of communication flows and channels.Required:(a) Briefly explain the main purposes of the three main formal communication channels in an organisation:(i) Downwards; (3 marks)
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(c) What changes to Churchill’s existing marketing mix will be needed to achieve the three strategic goals?(15 marks)
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5 A management accounting focus for performance management in an organisation may incorporate the following:(1) the determination and quantification of objectives and strategies(2) the measurement of the results of the strategies implemented and of the achievement of the results through anumber of determinants(3) the application of business change techniques, in the improvement of those determinants.Required:(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Youranswer should incorporate examples that may be used to illustrate each term in BOTH profit-seekingorganisations and not-for-profit organisations in order to highlight any differences between the two types oforganisation. (14 marks)
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(b) Provide an example that illustrates a structured application of the terms contained in the above statement inrespect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)
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(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of hisfather’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which adeed of variation would need to be made in order for it to be valid; (3 marks)
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4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financialstatements. (5 marks)
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6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen at the forefront of the development of the worldwide accountancy profession through its activities in ethics,auditing and education.Required:Explain the developments in each of the following areas and indicate how they affect Chartered CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
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Which of the following can best explain Judy Garland’s words?A. Be your true self rather than follow others.B. Don’t copy others or you can’t be the first class.C. Make efforts to be the first instead of the second.D. Don’t learn from others unless they’re excellent.
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In relation to the law of contract, distinguish between and explain the effect of:(a) a term and a mere representation; (3 marks)(b) express and implied terms, paying particular regard to the circumstances under which terms may be implied in contracts. (7 marks)
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(b) As a newly-qualified Chartered Certified Accountant in Boleyn Co, you have been assigned to assist the ethicspartner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on thefollowing frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn Co’s intranet:(i) What Information Technology services can we offer to audit clients? (5 marks)Required:For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that shouldbe available to manage them to an acceptable level.NOTE: The mark allocation is shown against each of the three questions.
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4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrasesfor use when issuing modified reports’.Required:Explain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘disclaimer of opinion’;(iii) ‘emphasis of matter paragraph’. (6 marks)
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不搞改革，不坚持开放政策，我们确定的战略目标就不能实现。A、If we do not carry out reforms and adhere to the opening-up policy, the strategic goals we have determined can not be achieved.B、Without carrying out reforms and following the opening-up policy, our strategic goals can not be reached.C、We can not achieve our strategic goals unless we carry out reforms and adhere to the opening-up policy.D、Without carrying out reforms and following the opening-up policy, it is impossible for us to reach our strategic goals.
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Swim Co offers training courses to athletes and has prepared the following breakeven chart:Required:(a) State the breakeven sales revenue for Swim Co and estimate, to the nearest $10,000, the company’s profit if 500 athletes attend a training course. (2 marks)(b) Using the chart above, explain the cost and revenue structure of the company. (8 marks)
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(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes oftransactions. (4 marks)(c) In terms of audit reports, explain the term ‘modified’. (2 marks)
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According to Skinner, language behavior can only be studied through observation of the（）factors.
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填空题According to Skinner, language behavior can only be studied through observation of the（）factors.
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