(c) Suggest ways in which each of the six problems chosen in (a) above may be overcome. (6 marks)

(c) Suggest ways in which each of the six problems chosen in (a) above may be overcome. (6 marks)


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(iv) how these problems might be overcome. (4 marks)

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(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting acoupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsureas to how to treat this offer in the financial statements for the year ended 31 May 2006.(5 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items)

(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurementproblems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications thatmay be reduced or eliminated by each action:(i) Focusing on and improving the measurement of customer satisfaction(ii) Involving staff at all levels in the development and implementation of performance measures(iii) Being flexible in the extent to which formal performance measures are relied on(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)

(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based models. (12 marks)

(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)

(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)

(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)to (iii) above and ONE value that relates to level (iv).In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), andcomment on possible benefits from the identification of the cause of each cost driver. (10 marks)

(c) Discuss the practical problems that may be encountered in the implementation of an activity-based systemof product cost management. (5 marks)

(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess thequality of service provided to its clients. (3 marks)

(b) Analyse THREE potential problems, based solely on the information provided above, that TMC mightencounter in the acquisition of CBC. (5 marks)

(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of thedecision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

(b) The Superior Fitness Co (SFC), which is well established in Mayland, operates nine centres. Each of SFC’scentres is similar in size to those of HFG. SFC also provides dietary plans and fitness programmes to its clients.The directors of HFG have decided that they wish to benchmark the performance of HFG with that of SFC.Required:Discuss the problems that the directors of HFG might experience in their wish to benchmark the performanceof HFG with the performance of SFC, and recommend how such problems might be successfully addressed.(7 marks)

(b) Illustrate EACH of the six problems chosen in (a) using the data from the Bettamould division/TRG scenario;and (6 marks)

(iii) Identify and discuss an alternative strategy that may assist in improving the performance of CTC witheffect from 1 May 2009 (where only the products in (a) and (b) above are available for manufacture).(4 marks)

(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?(3 marks)Required:For each of the three questions, explain the threats to objectivity that may arise and the safeguards thatshould be available to manage them to an acceptable level.NOTE: The mark allocation is shown against each of the three questions above.

(iii) Can internal audit services be undertaken for an audit client? (4 marks)Required:For each of the three questions, explain the threats to objectivity that may arise and the safeguards thatshould be available to manage them to an acceptable level.NOTE: The mark allocation is shown against each of the three questions above.

(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm ofChartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)

Which two statements are TRUE regarding Coherence Indexes ? ()A、 indexes are maintained by cache entry ownesB、 an application should not suggest an index that another aplication had suggestedC、 indexes cannot be sortedD、 each application using Coherence may suggest the same set of indexes when it starts

单选题Where must the draft marks be placed on a small passenger vessel? ()AOn each side of the stemBNear the stern post or rudder postCAt each end of the vesselDAll of the above

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问答题Advances in technology and science have solved many problems. However,they have also created new problems,among which pollution has attracted much attention of the public. Write a composition of about 400 words on the following topic,discussion the problems caused by pollution.ON POLLUTIONIn the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary.  Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.

单选题Each liferaft,which does not have an indicated maximum stowage height indicated on the liferaft,must be().Alimited to carry no more than 10 personsBstowed not more than 59 feet above the lightest waterlineCstowed in quick release racksDinspected every six months