内蒙古2021年ACCA考试报名时间

正确答案：
(ii) Theory Y is at the opposite end of the continuum and reflects a contemporary approach to motivation, reflecting growth in professional and service employment. It is based on the idea that the goals of the individual and the organsiation can– indeed should – be integrated and that personal fulfilment can be achieved through the workplace. It assumes that for most people, work is as natural as rest or play and employees will exercise self-discipline and self-direction in helping to achieve the organisation’s objectives. Physical and mental effort at work is perfectly natural and is actively sought as a source of personal satisfaction.
In addition, the average employee seeks and accepts responsibilty and creativity. Innovative thinking is widely distributed amongst the whole population and should therefore be encouraged in the work situation.
The intellectual ability of the average person is only partly used and should be encouraged and thus individuals are motivated by seeking self-achievement. Since control and punishment are not required, management therefore has to encourage and develop the individual. However, the operation of a Theory Y approach can be difficult and frustrating,time consuming and sometimes regarded with suspicion.

正确答案：
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

正确答案：
(b) An environmental report allows an organisation to communicate with different stakeholders. The benefits of an environmental
report include:
(i) evaluating environmental performance can highlight inefficiencies in operations and help to improve management
systems. Beth could identify opportunities to reduce resource use, waste and operating costs.
(ii) communicating the efforts being made to improve social and environmental performance can foster community support
for a business and can also contribute towards its reputation as a good corporate citizen. At present Beth has a poor
reputation in this regard.
(iii) reporting efforts to improve the organisation’s environmental, social and economic performance can lead to increased
consumer confidence in its products and services.
(iv) commitment to reporting on current impacts and identifying ways to improve environmental performance can improve
relationships with regulators, and could reduce the potential threat of litigation which is hanging over Beth.
(v) investors, financial analysts and brokers increasingly ask about the sustainability aspects of operations. A high quality
report shows the measures the organisation is taking to reduce risks, and will make Beth more attractive to investors.
(vi) disclosing the organisation’s environmental, social and economic best practices can give a competitive market edge.
Currently Beth’s corporate image is poor and this has partly contributed to its poor stock market performance.
(vii) the international trend towards improved corporate sustainability is growing and access to international markets will
require increasing transparency, and this will help Beth’s corporate image.
(viii) large organisations are increasingly requiring material and service suppliers and contractors to submit performance
information to satisfy the expectations of their own shareholders. Disclosing such information can make the company a
more attractive supplier than their competitors, and increase Beth’s market share.
It is important to ensure that the policies are robust and effective and not just compliance based.