山西省2021年ACCA考试报名时间

正确答案：
(d) One of the most widely used models to identify excellence is that of Peters and Waterman developed in their research into
excellent American companies. Interestingly, they agreed with Leavitt in that the companies identified as excellent, whether
they were manufacturers or service businesses, could be seen as offering an excellent service to their customers. This required
them to understand what their customers really valued and then put in place the resources, competences and decision making
processes that delivered the desired attributes. Excellence was positively associated with innovation. Using their checklist of
excellent attributes, Universal could see to be excellent in the following ways:
A bias for action – there is evidence to suggest that both Matthew and Simon are action orientated. They showed an admirable
willingness to experiment and develop a service that added significant value to the customer experience.
Hands-on, value driven – again, the commitment to deliver a quality service – one that they are totally familiar with and able
to deliver themselves – suggests that this value is communicated and shared with staff. The use of self employed installers
and sales people make this commitment particularly important.
Close to the customer – all the evidence points to a real and deep understanding of customer needs. The opportunity for the
business stems from the poor customer service provided by their small competitors. Systems are designed to achieve the ‘no
surprises’ service, which leads to significant levels of customer recommendation and advocacy.
Autonomy and entrepreneurship – there is evidence of a strong belief that individuals and teams should be encouraged to
compete with one another, but not in ways that compromise the quality of the service delivered.
Simple form. – lean staff – Universal is a small functionally managed firm. There is no evidence of creating a large
headquarters, since managers are closely involved with the day-to-day management of their function.
Productivity through people – people are key to the service provided and there is recognition that teams are crucial to the
firm’s growth and success.
Simultaneous loose-tight properties – more difficult to identify in a small company, but there is clearly commitment to shared
values and giving people the freedom to achieve results within this value framework.
These measures of excellence again show the importance of ‘hard’ and ‘soft’ factors in achieving outstanding performance.
An alternative interpretation is to see these attributes as critical success factors, which if achieved, are clearly linked to key
performance indicators. Universal’s growth shows the link between strategy and the qualities needed to achieve this growth.
The ubiquitous balanced scorecard could also be used to measure four key criteria of company performance and
benchmarking the company against the major installers could also provide evidence of excellence. The recent gaining of a
government award for Universal’s contribution to inner city job creation is also a useful indicator of all round excellence.

正确答案：
Part (b):
Barriers to communication include the personal background of the people communicating, including language differences between
staff, management and customers. The use of jargon, especially by professional and technical staff, differences in education levels
can be a substantial barrier throughout the organisation. Communication ‘noise’ is a barrier not always recognised. This is where
the message is confused by extraneous matters not relevant to that particular communication. Different levels of education and
experience can lead to different perception of individuals, leading to conflict within the organisation, between individuals and
between departments. Similarly, another barrier often not recognised is communication overload; too much information being
communicated at one time leading to confusion. Distances involved and the subsequent use of different communication facilities
is a barrier, leading to misunderstandings based on problems noted above. Finally, and perhaps most importantly, distortion of the
information transmitted.

正确答案：
(iii) There are several disadvantages to incorporation relief as follows:
1. The requirement to transfer all business assets to the company means that it will not be possible to leave behind
certain assets, such as the property. This might lead to a double tax charge (sale of the property, then extraction
of sale proceeds) at a future date.
2. Taper relief is lost on the transfer of the business. This means that any disposal of chargeable business assets (the
shares) within two years of the incorporation will lead to a higher chargeable gain, as the full rate of business asset
taper relief will not be available.
3. The relief does not eliminate the tax charge, it merely defers the payment of tax until some future event. The
deferred gain will become taxable when Sharon sells her shares in the company.
Gift relief could be used instead of incorporation relief. The assets would be gifted to the company for no consideration,
with the base cost of the assets to the company being reduced by the deferred gain arising. Unlike incorporation relief,
gift relief applies to individual assets used in a trade and not to an entire business. This is particularly useful if the
transferor wishes to retain some assets, such as property outside the company, as not all assets have to be transferred.
Note: If the business was non-trading, incorporation relief would still be available, but gift relief would not. However,
this restriction should not apply to Sharon and gift relief remains an option in this case.