上海市考生想知道ACCA的科目F2怎么备考？

正确答案：
(a) Joanne will be treated as UK resident from the day she arrives in the UK, as she has stated her intention to move permanently
to the UK. Her income from this point will be taxable in the UK, although she will receive a full personal allowance
(unapportioned) for the year. Income earned in the UK will be taxable, but income earned abroad in Germany will not be
taxed unless it is remitted to the UK.
Although Joanne is UK resident, she is not UK domiciled. Thus, while capital gains on UK assets will be taxable, gains on
assets held overseas are taxable only to the extent that the proceeds of the sale are remitted to the UK. As Joanne intends to
remit the proceeds from selling her shares in Germany, the gain will be taxable in the UK.

正确答案：
(d) Much has been written on the links between leadership and culture and in particular the influence of the founder on the
culture of the organisation. Schein actually argues that leadership and culture are two sides of the same coin. Tony’s father
had a particular vision of the type of company he wanted and importance of product innovation to the success of the business.
Tony is clearly influenced by that cultural legacy and has maintained a dominant role in the business though there is little
evidence of continuing innovation. Using the McKinsey 7-S model the founder or leader is the main influence on the
development of the shared values in the firm that shapes the culture. However, it is clear from the scenario that Tony through
his ‘hands-on’ style. of leadership is affecting the other elements in the model – strategy, structure and systems – the ‘hard’
factors and the senior staff and their skills – the ‘soft’ factors – in making strategic decisions.
Delegation has been highlighted as one of the problems Tony has to face and it is a familiar one in family firms. Certainly
there could be need for him to give his senior management team the responsibility for the functional areas they nominally
control. Tony’s style. is very much a ‘hands-on’ style. but this may be inappropriate for handling the problems that the company
faces. Equally, he seems too responsible for the strategic decisions the company is taking and not effectively involving his
team in the strategy process. Style. is seen as a key factor in influencing the culture of an organisation and getting the right
balance between being seen as a paternalistic owner-manager and a chairman and chief executive looking to develop his
senior management team is difficult. Leadership is increasingly being seen as encouraging and enabling others to handle
change and challenge and questioning the assumptions that have influenced Shirtmaster’s strategic thinking and development
to date. The positive side of Tony’s style. of leadership is that he is both known and well regarded by the staff on the factory
floor. Unfortunately, if the decision is taken to source shirts from abroad this may mean that the manufacturing capability
disappears.

6D–ENGAA
Paper 3.5
Tony should be aware that changing the culture of an organisation is not an easy task and that as well as his leadership style
influencing, his leadership can also be constrained by the existing culture that exists in the Shirtmaster Group. Other models
that could be useful include Johnson, Scholes and Whittington’s cultural web and Lewin’s three-stage model of change and
forcefield analysis. Finally, Peters and Waterman in their classic study ‘In search of excellence’ provides insights into the closerelationship between leadership and creating a winning culture.

正确答案：
(c) Fiduciary responsibility
Definition of ‘fiduciary responsibility’
A fiduciary responsibility is a duty of trust and care towards one or more constituencies. It describes direction of accountability
in that one party has a fiduciary duty to another. In terms of the case, the question refers to whose interests the directors of
the football club should act in. Traditionally, the fiduciary duty of directors in public companies is to act in the economic
interests of shareholders who invest in the company but are unable to manage the company directly. The case raises a number
of issues concerning broadening the fiduciary duties of the directors of the football club with regard to the building of the new
stadium, to other stakeholder groups.
The case for extending fiduciary responsibility
Although the primary fiduciary duty of directors in large public companies will be to shareholders, directors in businesses such
as the football club described in the case may have good reason to broaden their views on fiduciary responsibility. This would
involve taking into account, and acting in the interests of, the local wildlife centre, the residents, the school, the local
government authority and the fans. The stakeholders in the case are not in agreement on the outcome for the new stadium
and the club will need to privilege some stakeholders over others, which is a common situation whenever a proposal involving
multiple impacts is considered. The specific arguments for broadening the fiduciary duties in this case include the following:
Such an acceptance of claims made on the football club would clearly demonstrate that the club values the community of
which it considers itself a part.
It would help to maintain and manage its local reputation, which is important in progressing the stadium project.
To broaden the fiduciary responsibility in this case would be to an important part of the risk management strategy, especially
with regard to risks that could arise from the actions of local stakeholders.
It could be argued that there is a moral case for all organisations to include other stakeholders’ claims in their strategies as it
enfranchises and captures the views of those affected by an organisation’s policies and actions.