(c) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implications
of the package offered to Choo Wang. (8 marks)
第1题:
(b) Both divisions have recognised the need for a strategic alliance to help them achieve a successful entry into
European markets.
Critically evaluate the advantages and disadvantages of the divisions using strategic alliances to develop their
respective businesses in Europe. (15 marks)
第2题:
(c) Critically discuss FOUR principal roles of non-executive directors and explain the potential tensions between
these roles that WM’s non-executive directors may experience in advising on the disclosure of the
overestimation of the mallerite reserve. (12 marks)
第3题:
(c) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.
(8 marks)
第4题:
(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations
which adopt it. (4 marks)
第5题:
(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system
and explain how you would attempt to assess them. (4 marks)
第6题:
(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the
estimated return on their investment of £1,900,000. (8 marks)
第7题:
(b) Explain how growth may be assessed, and critically discuss the advantages and issues that might arise as a
result of a decision by the directors of CSG to pursue the objective of growth. (8 marks)
第8题:
Note: requirement (a) includes 4 professional marks.
A central feature of the performance measurement system at TSC is the widespread use of league tables that display
each depot’s performance relative to one another.
Required:
(b) Evaluate the potential benefits and problems associated with the use of ‘league tables’ as a means of
measuring performance. (6 marks)
第9题:
(c) Critically discuss the adoption of activity-based management (ABM) in companies such as TOC. (6 marks)
第10题:
(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You
may assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)
第11题:
(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are
due and identify any further issues relevant to Galileo relating to the payments. (3 marks)
第12题:
(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)
(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of
transactions. (4 marks)
(c) In terms of audit reports, explain the term ‘modified’. (2 marks)
第13题:
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in
the financial statements of Savage for the year ended 31 October 2005. (4 marks)
第14题:
(b) Assess the benefits of the separation of the roles of chief executive and chairman that Alliya Yongvanich
argued for and explain her belief that ‘accountability to shareholders’ is increased by the separation of these
roles. (12 marks)
第15题:
(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16题:
(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the
QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
第17题:
(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)
第18题:
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
第19题:
(b) Explain FIVE critical success factors to the performance of HSC on which the directors must focus if HSC is
to achieve success in its marketplace. (10 marks)
第20题:
(c) Explain the reasons for the concerns of the government of Happyland with companies such as TMC and
advise the directors of a strategy that might be considered in order to avoid being subject to any forthcoming
legislation concerning the environment. (5 marks)
第21题:
(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are again
considering employing a local workforce not only to build the hotel but also to operate it on a daily basis.
Required:
Explain TWO ways in which the possibility of cultural differences might impact on the performance of a local
workforce in building and operating a hotel in Tomorrowland. (6 marks)
第22题:
(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his
father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a
deed of variation would need to be made in order for it to be valid; (3 marks)
第23题:
(ii) the directors agree to disclose the note. (4 marks)