(iii) whether you agree or not with the statement of the production director. (3 marks)
(iii) whether you agree or not with the statement of the production director. (3 marks)
相关考题：
The twentieth century saw great change. In your opinion, what is one change that should be remembered about the twentieth century? Write an essay of about 400 words to state your opinion.In the first part of your essay 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.You should supply an appropriate title for your essay.Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
(b) Discuss how the operating statement you have produced can assist managers in:(i) controlling variable costs;(ii) controlling fixed production overhead costs. (8 marks)
(d) What criteria would you use to assess whether Universal is an ‘excellent’ company? (5 marks)
(ii) Discuss whether gains and losses that have been reported initially in one section of the performancestatement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains andlosses should be included in such a statement. (9 marks)
(c) Mr Cobar, the chief executive of SHC, has decided to draft two alternative statements to explain both possibleoutcomes of the secrecy/licensing decision to shareholders. Once the board has decided which one to pursue,the relevant draft will be included in a voluntary section of the next corporate annual report.Required:(i) Draft a statement in the event that the board chooses the secrecy option. It should make a convincingbusiness case and put forward ethical arguments for the secrecy option. The ethical arguments shouldbe made from the stockholder (or pristine capitalist) perspective. (8 marks)(ii) Draft a statement in the event that the board chooses the licensing option. It should make a convincingbusiness case and put forward ethical arguments for the licensing option. The ethical arguments shouldbe made from the wider stakeholder perspective. (8 marks)(iii) Professional marks for the persuasiveness and logical flow of arguments: two marks per statement.(4 marks)
(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct shouldcontain the following.(i) A definition and brief explanation of ‘sustainable development’; (3 marks)
(iii) A statement on the importance of confidentiality in the financing of the early stage working capital needsand an explanation of how this conflicts with the duty of transparency in matters of corporategovernance. (6 marks)Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)
(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimaxregret decision criteria. Your answer should be supported by relevant workings. (6 marks)
(b) Determine whether your decision in (a) would change if you were to use each of the Maximin and Minimaxregret decision criteria.Your answer should be supported by relevant workings. (6 marks)
(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)Professional marks for appropriateness of format, style. and structure of the report. (4 marks)
(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether toacquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transferpricing. (7 marks)
5 You are an audit manager in Bartolome, a firm of Chartered Certified Accountants. You have specific responsibilityfor undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.The following matters have arisen in connection with recent assignments:(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liabilitycompany, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you ane-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previouslyaware that Leon had applied for the position. (5 marks)Required:Comment on the ethical and other professional issues raised by each of the above matters and their implications,if any, for the continuation of each assignment.NOTE: The mark allocation is shown against each of the three issues.
(b) (i) Explain the matters you should consider to determine whether capitalised development costs areappropriately recognised; and (5 marks)
(b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the$3 million finance requested for the new production facility. (7 marks)
Examine the description of the MARKS table:SUBJ1 and SUBJ2 indicate the marks obtained by a student in two subjects.Examine this SELECT statement based on the MARKS table:What is the result of the SELECT statement?（）A. The statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.B. The statement returns an error at the SELECT clause.C. The statement returns an error at the WHERE clause.D. The statement returns an error at the ORDER BY clause.
Examine this statement: SELECT student_id, gpa FROM student_grades WHERE gpa value; You run the statement once, and when prompted you enter a value of 2.0. A report is produced. What happens when you run the statement a second time?（）A、An error is returned.B、You are prompted to enter a new value.C、A report is produced that matches the first report produced.D、You are asked whether you want a new value or if you want to run the report based on the previous value.
Examine the description of the MARKS table: STD_ID NUMBER(4) STUDENT_NAME VARCHAR2(30) SUBJ1 NUMBER(3) SUBJ2 NUMBER(3) SUBJ1 and SUBJ2 indicate the marks obtained by a student in two subjects. Examine this SELECT statement based on the MARKS table: SELECT subj1+subj2 total_marks, std_id FROM marks WHERE subj1 AVG(subj1) AND subj2 AVG(subj2) ORDER BY total_marks; What is the result of the SELECT statement?（）A、The statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.B、The statement returns an error at the SELECT clause.C、The statement returns an error at the WHERE clause.D、The statement returns an error at the ORDER BY clause.
单选题Examine the description of the MARKS table: STD_ID NUMBER(4) STUDENT_NAME VARCHAR2(30) SUBJ1 NUMBER(3) SUBJ2 NUMBER(3) SUBJ1 and SUBJ2 indicate the marks obtained by a student in two subjects. Examine this SELECT statement based on the MARKS table: SELECT subj1+subj2 total_marks, std_id FROM marks WHERE subj1 AVG(subj1) AND subj2 AVG(subj2) ORDER BY total_ marks; What is the result of the SELECT statement?（）AThe statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.BThe statement returns an error at the SELECT clause.CThe statement returns an error at the WHERE clause.DThe statement returns an error at the ORDER BY clause.
问答题Writing Task II (20 points) Directions: Write a composition of no less than about 160 words, saying whether you agree or disagree with the following statement and giving examples: The biggest dangers to our health and environment come from cars. Remember to write your composition on the Answer Sheet.
问答题Some people say that the best preparation for life is learning to be cooperative. Others take the opposite view and say that learning to be competitive is the best preparation. Write a composition of about 400 words on the following topic，expressing your views on cooperation and competition. COOPERATION OR COMPETITION In 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.
问答题People should be realistic rather than romantic in order to live a better life. Write a composition of about 400 words on the following topic, expressing your view on this. ROMANTIC OR REALISTIC In 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.
问答题At present, people obtain most of their information from news reporting. However, some people think that we should not believe what journalists report. What is your opinion? What qualities do you think a journalist should have? Write a composition of about 400 words on this topic. In 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Examine this statement: SELECT student_id, gpa FROM student_grades WHERE gpa value; You run the statement once, and when prompted you enter a value of 2.0. A report is produced. What happens when you run the statement a second time?（）AAn error is returned.BYou are prompted to enter a new value.CA report is produced that matches the first report produced.DYou are asked whether you want a new value or if you want to run the report based on the previous value.
问答题Many people hold the view that money is everything. What do you think? Write a composition of 400 words on the following topic, expressing your views on the importance of money. HOW IMPORTANT IS MONEY? In 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.