题目
(b) Explain the roles of a nominations committee and assess the potential usefulness of a nominations committee
to the board of Rosh and Company. (8 marks)
第1题
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
第3题
第4题
In relation to company law, explain:
(a) the limitations on the use of company names; (4 marks)
(b) the tort of ‘passing off’; (4 marks)
(c) the role of the company names adjudicators under the Companies Act 2006. (2 marks)
第5题
WRITING
Write a composition on the answer sheet in about 150 words, basing yourself on one of the texts you have learned. (15 points)
Topic: Describe the changes Barrentt experienced and explain the reason based on the text “Take Over, Bos'n!” Use the following outline:
·the situation the sailors were in
·the conflict between Snyder, the captain, and Barrentt, the third officer
·the role Barrentt played
·the cause for Barrentt’s change
第6题
A.信任vs不信任 Trust VS Mistrust
B.自助 vs 怀疑 Autonomy VS Doubt
C.主动vs内疚 Initiative VS Guilt
D.勤奋vs自卑 Industry VS Inferiority
E.同一性vs角色混乱/Identity vs Role Confusion
F.亲密vs孤独 Intimacy VS Isolation
G.繁衍vs停滞 Generativity VS Self-absorption
H.整合vs绝望/Integrity VS Despair
第7题
Bethan Oak was the audit engagement partner for Willow and as she had completed seven years as the audit engagement partner, she has recently been rotated off the audit engagement. The current audit partner, Sandeep Pine, has suggested that in order to maintain a close relationship with Willow, Bethan should undertake the role of independent review partner this year. In addition Willow has requested that Bethan assist them by attending their audit committee meetings, as a non-executive director has recently left the company.
Willow has also asked Sandeep and the other partners at Beech & Co to help them in recruiting a new non-executive director.
The total fees received by Beech & Co for last year equated to 16% of the firm’s total fee income. The current year’s audit fee has not yet been confirmed, but along with taxation and other possible non-audit fees the total income from Willow this year could be greater than for last year. Last year’s audit fee was being paid monthly by Willow but no payments have been made for the last three months.
The audit manager for Willow has just announced that he is leaving Beech & Co to join Willow as the financial controller.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Beech & Co’s audit of Willow Wands Co; and
(ii) For each threat explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
第8题
NEW YORK — The five men facing trial in the Sept. 11 attacks will plead not guilty. They would state their criticisms of US foreign policy, the lawyer for one of the defendants said Sunday.
Scott Fenstermaker, the lawyer for accused terrorist Ali Abd al-Aziz Ali, said the men would not deny their role in the 2001 attacks but “would explain what happened and why they did it.”
Ali and four other men are accused of killing nearly 3,000 people in the nation’s deadliest terrorist attack.
The US Justice Department announced earlier this month that they will face a civilian federal trial just blocks from the World Trade Center site.
Ali is also known as Ammar al-Baluchi. He is a nephew of the claimed 9/11 planner, Khalid Sheikh Mohammed.
Mohammed, Ali and the others will explain “their assessment of American foreign policy,” Fenstermaker said.
“Their assessment is negative,” he said.
Fenstermaker met with Ali last week at the US prison at Guantanamo Bay in Cuba. He has not spoken with the others. But he said the men have discussed the trial among themselves.
Fenstermaker was first quoted in The New York Times in Sunday‘s editions.
Critics of Attorney General Eric Holder decided to try the men in a New York City civilian courthouse . It has warned that the trial would provide the defendants with a propaganda platform .
Dean Boyd, a spokesman for the Department of Justice, said Sunday that while the men may attempt to use the trial to express their views, “we believe the courts and the federal judge may govern the trial. The course of justice will be led appropriately and with minimal break, as federal courts have done in the past.”
1. A person who engages in terrorism.()
2. A person who makes plans, esp. for the development of a town, building, etc.()
3. Expressing, containing, or consisting of a negation, refusal, or denial.()
4. A critical comment or judgment.()
5. To control the actions or behavior.()
6. One whose profession is to give legal advice and assistance to clients and represent them in court or in other legal matters.()
7. To refuse to believe; reject.()
8. A son of one‘s brother or sister or of the brother or sister of one’s spouse.()
9. In an appropriate manner.()
10. The act of assessing; appraisal.()
词义匹配,学习短文中的词汇。
选项:
terrorist
lawyer
negative
appropriately
nephew
criticism
planner
assessment
deny
govern
第9题
With the growing prosperity brought on by the Second World War and the economic boom that followed it, young people married and established households earlier and began to raise large families than had their predecessors during the Depression. Birth rate rose to 102 per thousand in 1946, 106.2 in 1950, and 118 in 1955. Although economics was probably the most important factor, it is not the only explanation for the baby boom. The increased value placed on the idea of the family also helps to explain this rise in birth rates. The baby boomers began streaming into the first grade by the mid-1940's and became a flood by 1950. The public school system suddenly found itself overtaxed. While the number of school children rose because of wartime and postwar conditions, these same conditions made the schools even less prepared to cope with the flood. The wartime economy meant that few new schools were built between 1940 and 1945. Moreover, during the war and in the boom times that followed, large numbers of teachers left their profession for better- paying jobs elsewhere in the economy.
Therefore, in the 1950'S and 1960's, the baby boom hit an old- fashioned and inadequate school system. Consequently, it was impossible to keep youths aged sixteen and older in school as in 1930's and early 1940's. Schools were to find space and staff to teach younger children aged from five to sixteen. With the baby boom, the focus of educators and of laymen interested in education inevitably turned toward the lower grade and back to basic academic skills and discipline. The system no longer had much interest in offering nontraditional, new, and extra services to older youths.
What is the passage mainly concerned with?
A.The impact of the baby boom on public education.
B.Birth rates in the United States in the 1930's and 1940's.
C.The teaching profession during the baby boom.
D.The role of the family in the 1950's and 1960's.
第10题
Initial investment $2 million
Selling price (current price terms) $20 per unit
Expected selling price inflation 3% per year
Variable operating costs (current price terms) $8 per unit
Fixed operating costs (current price terms) $170,000 per year
Expected operating cost inflation 4% per year
The research and development division has prepared the following demand forecast as a result of its test marketing trials. The forecast reflects expected technological change and its effect on the anticipated life-cycle of Product W33.
It is expected that all units of Product W33 produced will be sold, in line with the company’s policy of keeping no inventory of finished goods. No terminal value or machinery scrap value is expected at the end of four years, when production of Product W33 is planned to end. For investment appraisal purposes, PV Co uses a nominal (money) discount rate of 10% per year and a target return on capital employed of 30% per year. Ignore taxation.
Required:
(a) Identify and explain the key stages in the capital investment decision-making process, and the role of
investment appraisal in this process. (7 marks)
(b) Calculate the following values for the investment proposal:
(i) net present value;
(ii) internal rate of return;
(iii) return on capital employed (accounting rate of return) based on average investment; and
(iv) discounted payback period. (13 marks)
(c) Discuss your findings in each section of (b) above and advise whether the investment proposal is financially acceptable. (5 marks)
为了保护您的账号安全,请在“赏学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!