(b) Using the information contained in Appendix 1.1, discuss the financial performance of HLP and MAS,incorporating details of the following in your discussion:(i) Overall client fees (total and per consultation)(ii) Advisory protection scheme consultation ‘utilisation levels’ for both property and commercial clients(iii) Cost/expense levels. (10 marks)
(b) Using the information contained in Appendix 1.1, discuss the financial performance of HLP and MAS,
incorporating details of the following in your discussion:
(i) Overall client fees (total and per consultation)
(ii) Advisory protection scheme consultation ‘utilisation levels’ for both property and commercial clients
(iii) Cost/expense levels. (10 marks)
相关考题：
(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers toendeavour to meet the objectives of the company. Your answer should refer to:(i) setting targets for financial performance;(ii) participation in the budget-setting process. (12 marks)
(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains andlosses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with theirresponsibilities as members of the accounting profession setting out the distinguishing features of aprofession and the privileges that society gives to a profession. (Your answer should include reference to theabove scenario.) (7 marks)Note: requirement (c) includes 2 marks for the quality of the discussion.
(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have asignificant impact on financial statements prepared under IFRS. (6 marks)Appropriateness and quality of discussion. (2 marks)
(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increaseddisclosure of information in financial statements. (14 marks)Quality of discussion and reasoning. (2 marks)
(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) Comment (with relevant calculations) on the performance of the business of Quicklink Ltd and CelerTransport during the year ended 31 May 2005 and, insofar as the information permits, its projectedperformance for the year ending 31 May 2006. Your answer should specifically consider:(i) Revenue generation per vehicle(ii) Vehicle utilisation and delivery mix(iii) Service quality. (14 marks)
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
(c) Using the information contained in Appendix 1.2, compare the performance of HLP and MAS incorporatingrelevant percentage and ratio statistics under the following headings:(i) Competitiveness; (5 marks)
(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 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)
(c) (i) Provide three examples of personal financial planning protection products that would be of use inHenry’s situation. Justify your selections by reference to the type of protection provided. (6 marks)
Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.()
KFP Co, a company listed on a major stock market, is looking at its cost of capital as it prepares to make a bid to buy a rival unlisted company, NGN. Both companies are in the same business sector. Financial information on KFP Co and NGN is as follows:NGN has a cost of equity of 12% per year and has maintained a dividend payout ratio of 45% for several years. The current earnings per share of the company is 80c per share and its earnings have grown at an average rate of 4·5% per year in recent years.The ex div share price of KFP Co is $4·20 per share and it has an equity beta of 1·2. The 7% bonds of the company are trading on an ex interest basis at $94·74 per $100 bond. The price/earnings ratio of KFP Co is eight times.The directors of KFP Co believe a cash offer for the shares of NGN would have the best chance of success. It has been suggested that a cash offer could be financed by debt.Required:(a) Calculate the weighted average cost of capital of KFP Co on a market value weighted basis. (10 marks)(b) Calculate the total value of the target company, NGN, using the following valuation methods:(i) Price/earnings ratio method, using the price/earnings ratio of KFP Co; and(ii) Dividend growth model. (6 marks)(c) Discuss the relationship between capital structure and weighted average cost of capital, and comment onthe suggestion that debt could be used to finance a cash offer for NGN. (9 marks)
JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:Required:(a) Evaluate the financial performance of JJG Co, and analyse and discuss the extent to which the company has achieved its stated corporate objectives of:(i) maximising the wealth of its shareholders;(ii) achieving continuous growth in earnings per share.Note: up to 7 marks are available for financial analysis.(12 marks)(b) If the new finance is raised via a rights issue at $7·50 per share and the major expansion of business hasnot yet begun, calculate and comment on the effect of the rights issue on:(i) the share price of JJG Co;(ii) the earnings per share of the company; and(iii) the debt/equity ratio. (6 marks)(c) Analyse and discuss the relative merits of a rights issue, a placing and an issue of bonds as ways of raising the finance for the expansion. (7 marks)
Your company network has 500 client computers that run Windows 7. Your team consists of 20 desktop support technicians. Two technicians troubleshoot a hardware-related performance issue on a computer. The technicians obtain different results by using their own User Defined Data Collector Sets. You need to create a standardized Data Collector Set on a network share that is accessible to your team. What should you create?（）A.Event Trace Data Collector SetB.Performance Counter Data Collector SetC.Performance Counter Alert Data Collector SetD.System Configuration Information Data Collector Set
资料： The following passage is the introduction about one of the Monsell international financial products.According to the passage,there will be 5 questions.You should read carefully,then select the right answer.Passage: As a teenager between the age of 13 and 18,maybe you would like to manage your own money and have your own bank account.The good news is that Bank of Monsell has just launched several great solutions for you. The first one is the Teen Discounted Bank Plans（TDBPS）.TDBPS feature a discount of $9.95 per month on your monthly bank fee—that’s a savings of up to $120 per year.It’s the primary and most common account chosen by nearly 45% of our teen customers.If it is not to your liking,maybe the following alternatives which offer more discount and benefits on your bank accounts are able to meet your demands. In a Plus Plan,you can have up to 30 transactions per month free of charge on as many as accounts as you need on the condition that your Primary Chequing Account must be your lead account,the one you designate to pay any fees required by your Bank Plan（i.e.monthly plan fees,transaction fees）.It includes Primary Chequing and up to 19 more eligible accounts.You can make 30 transactions either in branch,by phone,online,by mobile or at an ATM of Bank of Monsell.From the 31st transaction,a fee of $0.7 per transaction will be charged.A Plus Plan is able to help save you up to $288.60 a year on fees.Besides,it enables you to send money globally to over 200 countries and territories via Interact e–Transfer through its Online Banking. A Plus Plan offers preferred exchange rate only when buying U.S. cash （up to $5,000 U.S. per transaction）. In a Performance Plan,the number of transactions is unlimited on as many as accounts as you need,meaning that you can make as many everyday banking transactions as you want free of chargein branch,on line or at an ATM of Bank of Monsell.It does not include phone banking services.However,a fee of $4.00 a month is charged for this service.It also includes Primary Chequing and up to 16 more eligible accounts.It helps you save up to $456.60 a year on fees.It also enables you to send money globally to over 200 countries and territories via Interac e–Transfer through its Online Banking.What’s more,one non-bank of Monsell ATM withdrawal on the Interac network per month is offered.A Performance Plan offers preferred exchange rate when buying or selling U.S.cash（up to $5,000 U.S.per transaction）. In a Premium Plan you can also make unlimited transactions on as many accounts as you need at a monthly fee of $15.05.It includes Primary Chequing and up to 15 more eligible accounts.The everyday banking transactions of this plan should be controlled fewer than 40,or you have to pay a fee of $0.8 for every transaction beyond 40.It helps save up to $791.95 per year on fees.What’s more,5 non-bank of Monsell ATM debit transactions on the Interac network and 5 international debit transactions using non-bank of Monsell ATMs per month is included.However,it does not have the ability to send money globally to any country or territory via Interac e–Transfer through its Online Banking.A Premium Plan offers preferred exchange rate only when selling U.S.cash（up to $5,000 U.S.per transaction）. You can apply for any of these accounts by phone,online or in person.Please feel free to call us at 1-870-226-5266 or write emails to Bank of Monsell Mike@yahoo.com or get on our website for any further details of these services and products.The purpose of the writer in writing this passage is to_______.A.introduce the Bank of MonsellB.analyze the products of Bank of MonsellC.introduce certain products and services for teensD.show the success of the Bank of Monsell
资料： The following passage is the introduction about one of the Monsell international financial products.According to the passage,there will be 5 questions.You should read carefully,then select the right answer.Passage: As a teenager between the age of 13 and 18,maybe you would like to manage your own money and have your own bank account.The good news is that Bank of Monsell has just launched several great solutions for you. The first one is the Teen Discounted Bank Plans（TDBPS）.TDBPS feature a discount of $9.95 per month on your monthly bank fee—that’s a savings of up to $120 per year.It’s the primary and most common account chosen by nearly 45% of our teen customers.If it is not to your liking,maybe the following alternatives which offer more discount and benefits on your bank accounts are able to meet your demands. In a Plus Plan,you can have up to 30 transactions per month free of charge on as many as accounts as you need on the condition that your Primary Chequing Account must be your lead account,the one you designate to pay any fees required by your Bank Plan（i.e.monthly plan fees,transaction fees）.It includes Primary Chequing and up to 19 more eligible accounts.You can make 30 transactions either in branch,by phone,online,by mobile or at an ATM of Bank of Monsell.From the 31st transaction,a fee of $0.7 per transaction will be charged.A Plus Plan is able to help save you up to $288.60 a year on fees.Besides,it enables you to send money globally to over 200 countries and territories via Interact e–Transfer through its Online Banking. A Plus Plan offers preferred exchange rate only when buying U.S. cash （up to $5,000 U.S. per transaction）. In a Performance Plan,the number of transactions is unlimited on as many as accounts as you need,meaning that you can make as many everyday banking transactions as you want free of chargein branch,on line or at an ATM of Bank of Monsell.It does not include phone banking services.However,a fee of $4.00 a month is charged for this service.It also includes Primary Chequing and up to 16 more eligible accounts.It helps you save up to $456.60 a year on fees.It also enables you to send money globally to over 200 countries and territories via Interac e–Transfer through its Online Banking.What’s more,one non-bank of Monsell ATM withdrawal on the Interac network per month is offered.A Performance Plan offers preferred exchange rate when buying or selling U.S.cash（up to $5,000 U.S.per transaction）. In a Premium Plan you can also make unlimited transactions on as many accounts as you need at a monthly fee of $15.05.It includes Primary Chequing and up to 15 more eligible accounts.The everyday banking transactions of this plan should be controlled fewer than 40,or you have to pay a fee of $0.8 for every transaction beyond 40.It helps save up to $791.95 per year on fees.What’s more,5 non-bank of Monsell ATM debit transactions on the Interac network and 5 international debit transactions using non-bank of Monsell ATMs per month is included.However,it does not have the ability to send money globally to any country or territory via Interac e–Transfer through its Online Banking.A Premium Plan offers preferred exchange rate only when selling U.S.cash（up to $5,000 U.S.per transaction）. You can apply for any of these accounts by phone,online or in person.Please feel free to call us at 1-870-226-5266 or write emails to Bank of Monsell Mike@yahoo.com or get on our website for any further details of these services and products.Which of the following is TRUE about the Performance Plan?A.Not including Primary Chequing,you can own 17 accounts.B.You can make unlimited everyday banking transactions in branch,online,at an ATM of Bank of Monsell,or phone banking services.C.It offers preferred exchange rate when buying U.S.cash（up to $5,000 U.S.per transaction）.D.It is able to help save you up to $288.60 a year on fees.
资料： The following passage is the introduction about one of the Monsell international financial products.According to the passage,there will be 5 questions.You should read carefully,then select the right answer.Passage: As a teenager between the age of 13 and 18,maybe you would like to manage your own money and have your own bank account.The good news is that Bank of Monsell has just launched several great solutions for you. The first one is the Teen Discounted Bank Plans（TDBPS）.TDBPS feature a discount of $9.95 per month on your monthly bank fee—that’s a savings of up to $120 per year.It’s the primary and most common account chosen by nearly 45% of our teen customers.If it is not to your liking,maybe the following alternatives which offer more discount and benefits on your bank accounts are able to meet your demands. In a Plus Plan,you can have up to 30 transactions per month free of charge on as many as accounts as you need on the condition that your Primary Chequing Account must be your lead account,the one you designate to pay any fees required by your Bank Plan（i.e.monthly plan fees,transaction fees）.It includes Primary Chequing and up to 19 more eligible accounts.You can make 30 transactions either in branch,by phone,online,by mobile or at an ATM of Bank of Monsell.From the 31st transaction,a fee of $0.7 per transaction will be charged.A Plus Plan is able to help save you up to $288.60 a year on fees.Besides,it enables you to send money globally to over 200 countries and territories via Interact e–Transfer through its Online Banking. A Plus Plan offers preferred exchange rate only when buying U.S. cash （up to $5,000 U.S. per transaction）. In a Performance Plan,the number of transactions is unlimited on as many as accounts as you need,meaning that you can make as many everyday banking transactions as you want free of chargein branch,on line or at an ATM of Bank of Monsell.It does not include phone banking services.However,a fee of $4.00 a month is charged for this service.It also includes Primary Chequing and up to 16 more eligible accounts.It helps you save up to $456.60 a year on fees.It also enables you to send money globally to over 200 countries and territories via Interac e–Transfer through its Online Banking.What’s more,one non-bank of Monsell ATM withdrawal on the Interac network per month is offered.A Performance Plan offers preferred exchange rate when buying or selling U.S.cash（up to $5,000 U.S.per transaction）. In a Premium Plan you can also make unlimited transactions on as many accounts as you need at a monthly fee of $15.05.It includes Primary Chequing and up to 15 more eligible accounts.The everyday banking transactions of this plan should be controlled fewer than 40,or you have to pay a fee of $0.8 for every transaction beyond 40.It helps save up to $791.95 per year on fees.What’s more,5 non-bank of Monsell ATM debit transactions on the Interac network and 5 international debit transactions using non-bank of Monsell ATMs per month is included.However,it does not have the ability to send money globally to any country or territory via Interac e–Transfer through its Online Banking.A Premium Plan offers preferred exchange rate only when selling U.S.cash（up to $5,000 U.S.per transaction）. You can apply for any of these accounts by phone,online or in person.Please feel free to call us at 1-870-226-5266 or write emails to Bank of Monsell Mike@yahoo.com or get on our website for any further details of these services and products.If you choose the Plus Plan,which of the following will NOT be true?A.Together with Primary Chequing,you can own 20 accounts.B.If you make 32 transaction,a fee of $1.4 will be charged.C.You will be able to save up to $240.5 a month on fees.D.You can sell U.S.cash（up to $5,000 U.S.per transaction）at preferred exchange rate.
pany uses GLBP to provide for router redundancy in the network. Which describes the default load balancing scheme used by the Gateway Load Balancing Protocol （GLBP）？（）A、 Per host basis using a strict priority schemeB、 Per session using a round-robin schemeC、 Per session using a strict priority schemeD、 Per GLBP group using a strict priority schemeE、 Per host basis using a round-robin schemeF、 Per GLBP group using a round-robin scheme
Which type of scheme describes the default operation of Gateway Load Balancing Protocol （GLBP）？（）A、 per host using a round robin schemeB、 per host using a strict priority schemeC、 per session using a round robin schemeD、 per session using a strict priority schemeE、 per GLBP group using a round robin schemeF、 per GLBP group using a strict priority scheme
Which of the following logs contains information on overall performance and events not related to user authentication?（）A、SecurityB、AuditC、ApplicationD、System
Which of the following is MOST likely causing a client’s computer to have an IP address of169.254.0.10?（）A、The office is using a public IP scheme.B、The client is set to a static IP address.C、The DHCP server is out of addresses.D、The firewall on the PC is down.
Your company network has 500 client computers that run Windows 7. Your team consists of 20 desktop support technicians. Two technicians troubleshoot a hardware-related performance issue on a computer. The technicians obtain different results by using their own User Defined Data Collector Sets. You need to create a standardized Data Collector Set on a network share that is accessible to your team. What should you create?（）A、Event Trace Data Collector SetB、Performance Counter Data Collector SetC、Performance Counter Alert Data Collector SetD、System Configuration Information Data Collector Set
单选题pany uses GLBP to provide for router redundancy in the network. Which describes the default load balancing scheme used by the Gateway Load Balancing Protocol （GLBP）？（）A Per host basis using a strict priority schemeB Per session using a round-robin schemeC Per session using a strict priority schemeD Per GLBP group using a strict priority schemeE Per host basis using a round-robin schemeF Per GLBP group using a round-robin scheme
问答题Discuss, and decide together: ● What the likely reactions from staff might be to the introduction of the scheme? ● How feedback should be given to staff on their performance?
单选题Which type of scheme describes the default operation of Gateway Load Balancing Protocol （GLBP）？（）A per host using a round robin schemeB per host using a strict priority schemeC per session using a round robin schemeD per session using a strict priority schemeE per GLBP group using a round robin schemeF per GLBP group using a strict priority scheme