(b) Provide an example that illustrates a structured application of the terms contained in the above statement inrespect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)

题目

(b) Provide an example that illustrates a structured application of the terms contained in the above statement in

respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)

相似考题

1.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.

2.2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charityor a hospital. (8 marks)

3.2 The activities of an organisation have to be managed and co-ordinated to ensure that its objectives are met. The organisation’s structure is designed to support this.Required:(a) What is meant by the term ‘organisational structure,’ often shown as an organisation chart? (5 marks)

4.5 An organisation’s goals can only be achieved through the efforts of motivated individuals.Required:Explain what is meant by the following terms:(a) Hygiene factors. (8 marks)

更多“(b) Provide an example that illustrates a structured application of the terms contained in the above statement inrespect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)”相关问题

  • 第1题：

    4 All organisations require trained employees. However, training can take many forms, some of which are internal to the organisation.

    Required:

    Explain what is meant by the terms:

    (a) Computer based training. (3 marks)


    正确答案：
    4 All organisations need appropriately trained employees. Due to the nature of modern business, especially the professions, much of this training is internal and often on a one to one basis. Accountants as managers should therefore be able to understand the different approaches to training and which of them is the most appropriate and cost effective for the training requirements of the organisation.
    (a) Computer based training can be inexpensive and is based upon user friendly interactive computer programs designed to enable trainees to train on their own and at their own pace.

  • 第2题：

    3 An organisation has decided to compare the benefits of promoting existing staff with those of appointing external

    candidates and to assess whether the use of external recruitment consultants is appropriate.

    Required:

    (a) Describe the advantages of internal promotion. (5 marks)


    正确答案：
    3 All organisations rely upon their staff for success. However, recruitment of staff can be time consuming; a drain on resources and the necessary expertise may not exist within the organisation.
    (a) Internal promotion describes the situation where an organisation has an explicit policy to promote from within and where there is a clear and transparent career structure. This is typical of many professional bodies, large organisations and public services.
    The advantages of internal promotion are that it acts as a source of motivation, provides good general morale amongst employees and illustrates the organisation’s commitment to encouraging advancement. Recruitment is expensive and internal promotion is relatively inexpensive in terms of time, money and induction costs and since staff seeking promotion are known to the employer, training costs are minimised. Finally, the culture of the organisation is better understood by the individual.

  • 第3题：

    6 Communication is important for all organisations and requires an understanding of communication flows and channels.

    Required:

    (a) Briefly explain the main purposes of the three main formal communication channels in an organisation:

    (i) Downwards; (3 marks)


    正确答案：
    6 There are many forms of communication within an organisation, both formal and informal. Formally communicated information often flows in one of three main directions: downwards, upwards and lateral. However, all organisations also have informal communication channels and management must understand their importance.
    (a) Formal communicated information flows in three main directions.
    (i) Downwards. This form. of communication is often the one most easily recognised and understood. The purpose of downward communication is to give specific directives, to provide information about procedures and practices and to provide information about work practices. It also serves to tell employees about their performance and provides information on organisational and departmental objectives.

  • 第4题：

    JOL Co was the market leader with a share of 30% three years ago. The managing director of JOL Co stated at a

    recent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to the

    end of JOL Co as an organisation and therefore we must address this issue immediately’.

    Required:

    (b) Discuss the statement of the managing director of JOL Co and discuss six performance indicators, other than

    decreasing market share, which might indicate that JOL Co might fail as a corporate entity. (10 marks)


    正确答案：
    (b) It would appear that JOL’s market share has declined from 30% to (80 – 26)/3 = 18% during the last three years. A 12%
    fall in market share is probably very significant with a knock-on effect on profits and resultant cash flows. Obviously such a
    declining trend needs to be arrested immediately and this will require a detailed investigation to be undertaken by the directors
    of JOL. Consequently loss of market share can be seen to be an indicator of potential corporate failure. Other indicators of
    corporate failure are as follows:
    Six performance indicators that an organisation might fail are as follows:
    Poor cash flow
    Poor cash flow might render an organisation unable to pay its debts as and when they fall due for payment. This might mean,
    for example, that providers of finance might be able to invoke the terms of a loan covenant and commence legal action against
    an organisation which might eventually lead to its winding-up.
    Lack of new production/service introduction
    Innovation can often be seen to be the difference between ‘life and death’ as new products and services provide continuity
    of income streams in an ever-changing business environment. A lack of new product/service introduction may arise from a
    shortage of funds available for re-investment. This can lead to organisations attempting to compete with their competitors with
    an out of date range of products and services, the consequences of which will invariably turn out to be disastrous.
    General economic conditions
    Falling demand and increasing interest rates can precipitate the demise of organisations. Highly geared organisations will
    suffer as demand falls and the weight of the interest burden increases. Organisations can find themselves in a vicious circle
    as increasing amounts of interest payable are paid from diminishing gross margins leading to falling profits/increasing losses
    and negative cash flows. This leads to the need for further loan finance and even higher interest burden, further diminution
    in margins and so on.
    Lack of financial controls
    The absence of sound financial controls has proven costly to many organisations. In extreme circumstances it can lead to
    outright fraud (e.g. Enron and WorldCom).
    Internal rivalry
    The extent of internal rivalry that exists within an organisation can prove to be of critical significance to an organisation as
    managerial effort is effectively channeled into increasing the amount of internal conflict that exists to the detriment of the
    organisation as a whole. Unfortunately the adverse consequences of internal rivalry remain latent until it is too late to redress
    them.
    Loss of key personnel
    In certain types of organisation the loss of key personnel can ‘spell the beginning of the end’ for an organisation. This is
    particularly the case when individuals possess knowledge which can be exploited by direct competitors, e.g. sales contacts,
    product specifications, product recipes, etc.

  • 第5题：

    (ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)


    正确答案：
    (ii) The statement of product profitability shows that CTC is forecast to achieve a profit of $2·185 million in 2008 giving a
    profit:sales ratio of 11·9%. However, the forecast profit in 2009 is only $22,000 which would give a profit:sales ratio
    of just 0·19%! Total sales volume in 2008 is 390,000 units which represent 97·5% utilisation of total annual capacity.
    In stark contrast, the total sales volume in 2009 is forecast to be 240,000 units which represents 60% utilisation of
    total annual capacity and shows the expected rapid decline in sales volumes of Bruno and Kong products. The rapid
    decline in the sales of these two products is only offset to a relatively small extent by increased sales volume from the
    Leo product. It is vital that a new product or products with healthy contribution to sales ratios are introduced.
    Management should also undertake cost/benefit analyses in order to assess the potential of extending the life of Bruno
    and Kong products.

  • 第6题：

    (b) Describe the principal matters that should be included in your firm’s submission to provide internal audit

    services to RBG. (10 marks)


    正确答案：
    (b) Principal matters to be included in submission to provide internal audit services
    ■ Introduction/background – details about York including its organisation (of functions), offices (locations) and number of
    internal auditors working within each office. The office that would be responsible for managing the contract should be
    stated.
    ■ A description of York’s services most relevant to RBG’s needs (e.g. in the areas of risk management, IT audits, value for
    money (VFM) and corporate governance).
    ■ Client-specific issues identified. For example, revenue audits will be required routinely for control purposes and to
    substantiate the contingent rents due. Other areas of expertise that RBG may be interested in taking advantage of, for
    example, special projects such as acquisitions and mergers.
    ■ York’s approach to assessing audit needs including the key stages and who will be involved. For example:
    (1) Preliminary – review of business, industry and the entity’s operating characteristics
    (2) Planning – including needs analysis and co-ordination with external audit plan
    (3) Post-Audit – assurance that activities were effectively and efficiently executed
    (4) Review – of services provided, reports issued and management’s responses.
    ■ A description of internal audit tools used and methodologies/approach to audit fieldwork including use of embedded
    audit software and programs developed by York.
    ■ A description of York’s systems-based audit, the IT issues to be addressed and the technological support that can be
    provided.
    ■ Any training that will be offered to RBG’s managers and staff, for example, in a risk management approach.
    ■ A description and quantity of resources, in particular the number of full-time staff, to be deployed in providing services
    to RBG. An outline of RBG’s track record in human resource retention and development.
    ■ Relevant experience – e.g. in internal and external audit in the retail industry. The relative qualifications and skills of
    each grade of audit staff and the contract manager in particular.
    ■ Insurance certifications covering, for example, public liability and professional indemnity insurance.
    ■ Work ethic policies relating to health and safety, equal opportunities’ and race relations.
    ■ How York ensures quality throughout the internal audit process including standards to be followed (e.g. Institute of
    Internal Auditors’ standards).
    ■ Sample report templates – e.g. for reporting the results of risk analysis, audit plans and quarterly reporting of findings
    to the Audit and Risk Management Committee.
    ■ Current clients to whom internal audit services are provided from whom RBG will be able to take up references, by
    arrangement, if York is short-listed.
    ■ Any work currently carried out/competed for that could cause a conflict of interest (and the measures to avoid such
    conflicts).
    ■ Fees (daily rates) for each grade of staff and travel and other expenses to be reimbursed. An indication of price increases,
    if any, over the three-year contract period. Invoicing terms (e.g. on presentation of reports) and payment terms (e.g. the
    end of the month following receipt of the invoice).
    ■ Performance targets to be met such as deadlines for completing work and submitting and issuing reports.

  • 第7题：

    Britain will support him as a candidate for the () of the organisation.

    A、presidency

    B、residency

    C、office

    D、policy


    参考答案：A

  • 第8题：

    单选题
    What does the writer say the members of the KITE organisation provide?
    A

    Advice on how to select suitable staff.

    B

    A means of contacting potential clients.

    C

    A simple checklist for analysing problems.

    D

    Direct experience of a number of industries.


    正确答案： B
    解析：
    最后一段提到KITE的成员都是首席执行官，而且要经过严格的选拔过程，然后加入由其他首席执行官组成的小团队中。这些成员来自各个商业领域，而且“each offers a different corporate history”（每个人都能提供不同的企业历史），由此可知KITE的成员能够提供许多企业的直接经验。

  • 第9题：

    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.

    正确答案：
    COOPERATION OR COMPETITION It is difficult to figure out whether cooperation or competition is more important. Although cooperation is widely emphasized in the world, competition, I believe, still plays an essential part in people's lives. Learning to be competitive is clearly the best preparation for life. This becomes very clear as one has more experience in the world. Everyone is out to make their own lives better. If you are not competitive, you may lose many chances and be left behind.
    In the first place, everyone knows that Man is by nature a competitive, aggressive, and selfish animal. This is why Man can dominant the world, even though Man is not the strongest species. Darwin, in The Origin of the Species, makes it very clear that the weak will die, and only the strong will survive. Since this is our fate, the only intelligent thing to do is to be strong, and be a winner.
    Competition exists in almost every field. In the business world, for instance, everyone knows that the most important order of the day is to beat your competitors. This can only be done by competing with any and all means necessary to win. If your product is not competitive, you can not obtain the trust of customers. No one wants to go out of business, so you must compete. Also in your workplace, you must be better than the other employees you are working with, because in this age of downsizing you do not want to be fired. Likewise, in the sports world, the strongest will come out as winners. They become our heroes and they are glorified in every way. In fact, the only way our world rewards people is to give trophies to the winners, not to the losers. Only the winner will be remembered. Everyone wants glory in life and learning to be competitive is the only path to glory.
    Therefore, the only way to survive in this world is to be competitive. To learn to cooperate is a ridiculous way to live one' s life. In fact, I know that when I wish to beat someone who is weaker willed than, I would use his foolish cooperative actions against him in the end.
    解析：
    竞争与合作一直是写作考试热衷的话题。本文立场鲜明，论证有力。作者从人的本性、商界及体育界现实出发，说明只有竞争才能在当今世界生存。虽然对许多中国学生来说本文的观点会有些偏激，但从西式思维出发，本文可算一篇佳作。

  • 第10题：

    问答题
    There are certainly many teachers in a university, and different teachers teach in different ways. Now there is a growing, trend among students to expect teachers to make their teaching enjoyable, adding some jokes in the process of teaching, for example. Do you think this expectation is reasonable? Write a composition of about 400 words on this topic, and you should supply a title for your composition.　　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.

    正确答案：
    Enjoyable Teaching is Necessary Like the saying goes, there are no two peas that are exactly the same. Similarly, there cannot be two teachers who are exactly the same. They may possess different amount of knowledge, hold different attitudes to students, and more importantly, exhibit different teaching manners. We have suffered some classes where the teacher only talks about textbooks and pays little attention to students' feeling; we have also enjoyed some classes where the teacher encourages understanding and participation. I strongly believe that teachers should make their teaching more enjoyable.
    The first benefit from enjoyable teaching is that students can remember better. University courses are usually about complex and abstract topics, so students usually find it hard to remember the teaching contents. If teachers can try to make their teaching enjoyable, what they teach can become easy to remember. A course about classical art in Europe which I took last year can be a good example. As the course covered many artists in different countries, it was very difficult to remember the key ideas. But rather than give dry talks, the teacher used slides, video clips, and several games in his class. Most of the students said that they had never expected this course to be so easy.
    Besides, enjoyable teaching can also help students avoid various distractions. University students are a curious group, they are energetic and willing to try everything they are interested in. Nowadays, university is no longer an isolated garden, and students are faced with various attractions, such as computer games, internet chatting, making money, and the opposite sex. These may keep students from focusing their mind on study. But if the teaching is attractive, the teacher can attract students' interest, thus preventing them from engaging in other harmful activities. A recent research also indicates that in universities that encourage enjoyable teaching method, students tend to pay more attention to study and academic achievements.
    Thirdly, enjoyable teaching can help establish a good teacher-student relationship. University students should not only acquire knowledge, but also learn to grow up to be a person, and therefore university should also be a place where teachers and students learn to be friends. If a teacher just talks about knowledge in class and pays no attention to students' interests and feelings, they cannot become friends. If a teacher tries to make his teaching enjoyable, however, he can surely encourage students to participate in class, and in this process, there will be more interaction between them, thus making the foundation for them to become friends.
    From the above discussion, we can safely conclude that enjoyable teaching can bring many benefits. It can not only help students remember the teaching contents and focus better on their study, but also help students and teachers to become friends. Therefore, it can be predicted that if all teachers learn to teach in enjoyable ways, students will not only become better learners, but also better persons. When this comes true, our society is sure to see a much brighter future.
    解析：
    本文要求讨论的是enjoyable teaching好不好的问题。作者从帮助学生记住授课内容、专注于学习以及建立良好的师生关系三个方面说明了Enjoyable teaching的好处，完全可以满足文章对内容的要求。三个正文段的论据以逻辑推理为主，同时也有个人经历和专家证言，这使文章内容更加充分。本文引言段开头使用谚语有助于吸引读者注意。正文段使用first，besides，和thirdly，说明这三点同样重要。结论段的总结部分用了两句话，最终评论使用了对将来的预测，使文章结尾自然而有力。

  • 第11题：

    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.

    正确答案：
    ROMANTIC OR REALISTIC Young people tend to think that real life is as dramatic and fascinating as it is in the novels and movies, while more experienced adults disregard this opinion. Adults think this kind of naive daydream will only be destroyed by later experiences and every one should learn to get used to tedious everyday life. In fact, I believe this is a question of more than one aspect. Realism is necessary, but idealism is also indispensable to increase the quality of our life.
    Let' s first take a glance at realism and idealism in literature to see which is the reflection of human life. There have been many great realistic works describing a certain period of history. These books not only shook the world of their times, but also keep moving for centuries, among them Oliver Twist and Uncle Tom's Cabin. But many romantic stories gained high popularity as well, such as Scarlet Letter and Gone with the Wind. The literature will lose its glamour without either kind of works.
    The same is true in our life. In order to support ourselves, we should learn to produce something to lead a decent career and to earn a living that is our work, and it's realistic. But everyone can imagine what life will look like if we can not enjoy our favorite music, if all the gardens are filled with apple trees instead of red roses and golden tulips, if going fishing is not for relaxing but for earning money. That is a gray and dull picture of life. No one intends to turn our world into a world like that. Furthermore, even when we work, we can do it well and enjoy it only when we have a genuine love of it. So it is dear that romance is as important as reality.
    To see the importance of romance more dearly, we must think of the goal of our work, of our joint efforts. We work hard in order to make the world a better place to live in, in order to create more pleasant life for ourselves and our successors. If we sacrifice romance just because we want to do better work, we go away from our destination. It is unwise as anybody can see.
    So what we should do is to enjoy the blue of a clear sky, enjoy the harmony on a violin string, enjoy the excitement of sports, enjoy each deep feeling pressed on our hearts, for that is just the way life should be. However, when there are some young people who go too far away from reality, we might help them adjust and think more hardheadedly.
    解析：
    本文开门见山提出观点：现实和浪漫都是美好生活不可或缺的，然后作者从文学作品和现实生活两方面进行了论述。第四段中作者指出工作的目的是为了享受生活，由此引出最后一段：浪漫与现实必须相结合，一个人不能太过脱离现实。

  • 第12题：

    问答题
    More and more students are renting flats to live away from campus, and some of them are student lovers. Some students think this is unacceptable, but others find it attractive. What is your opinion on student lovers living together? Write an article of about 400 words to express your opinion. You should supply a title for your article.　　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.

    正确答案：
    On Student Lovers' Living Together According to official statistics, the number of college student lovers living together off campus in Beijing has increased by four times between 1997 and 2001. This is undeniably true of many other places in China. Although many students do not strongly object to it, I don't think it is advisable for college student lovers to live together away from campus.
    Some lovers say that living together can help them study better, for it can help them get rid of the interference of other students. This is actually not true. When living away from campus, the lovers will always think of each other rather than the teachers' assignment, and other unavoidable family chores such as looking and washing will also take much time away that might have been spent on study. Besides, many courses now require group work or cooperation. If they stay away from other classmates, how can they study these courses well?
    Some lovers say that living together can relieve their loneliness and pressure, but it is not really the best choice. On the one hand, the real reason for their loneliness is that they are not focusing their mind on study. Study, the most important task for university students, can prove to be fascinating if you really focus on it. On the other hand, even if their loneliness is real, there are many better ways to deal with it. For instance, they can find friends to take part in sports or other entertaining activities. By staying away from other classmates, living together can be a source of rather than solution to loneliness.
    Other lovers argue that they mean to get married after graduation, and this experience can help them test each other to see if they are suitable for married life. But this mentality does not hold water. The two lovers may really love each other, but living together can actually spoil a good relationship, because it enters into weakness rather than strength, doubt rather than conviction. A follow-up study shows that few couples living together really end in marriage.
    In a word, those student lovers cannot find enough reasons to justify their choice. What they can offer all represent self-deception or misconception. Although universities are not allowed to forbid students to live off campus, they can still find more effective ways to convince this lost group of the disadvantages, and improve teaching and after-class activities to attract them back to campus.
    解析：
    这道题要求回答的问题是Is it correct for student lovers to live together away from campus，属于观点态度题的范畴。例文作者在引言段中清楚地表达了自己的观点，并且从学习、心情和婚姻三个方面分析了校外同居的坏处。本文最突出的特点是采用了驳论形式，作者不是直接阐述校外同居的坏处，而是假设有人赞成这一做法并同其辩论。所以在正文段中，作者总是先引出反方观点，然后再说明自己观点并加以论证。由于采用这种方式，所有的主题句都出现在段落中间。本文其他成功之处还包括用文章的话题作标题，引言段采用数据开头以吸引读者注意以及用解决问题的建议作最终评论等。

  • 第13题：

    6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.

    Required:

    (a) Explain and give examples of aggressive behaviour. (8 marks)


    正确答案：
    6 To get the best out of people, managers need to have effective communication skills. Professional accountants as managers need to understand the difference between aggressive and assertive behaviour. Often an exchange of communication can be interpreted as a belligerent response from an employee. However, a slight difference in approach can communicate different feelings and achieve a more positive result.
    (a) Aggressive behaviour is competitive and directed at defeating someone else. It is standing up for oneself at the expense of other people. It is defending one’s rights but doing so in such a way that violates the rights of other people. Aggressive behaviour ignores or dismisses the needs, wants, opinions, feelings or beliefs of others.
    Characteristics of aggressive behaviour include excessive ‘I’ statements, boastfulness, and the individual’s opinions expressed as fact, threatening questions or postures from the individual, sarcasm and other throw-away remarks and a constant blaming of others.
    Aggressive behaviour can be self defeating. It may cause such antagonism in the others in the organisation that they will refuse to co-operate or work with the person showing aggressive behaviour.

  • 第14题：

    4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performance

    appraisal system.

    Required:

    (a) Describe three approaches to conducting the appraisal interview. (5 marks)


    正确答案：
    4 Appraisal systems are central to human resource management and understanding the difficulties of such schemes and the correct
    approach to them is necessary if the appraisal process is to be successful and worthwhile.
    (a) The manager conducting the interview might base it on one of three approaches.
    The Tell and Sell Method. The manager explains to the employee being appraised how the appraisal assessment is to be undertaken and gains acceptance of the evaluation and improvement plan from the employee. Human resource skills are important with this approach in order for the manager to be able to provide constructive criticism and to motivate the employee.
    The Tell and Listen Method. The manager invites the employee to respond to the way that the interview is to be conducted.This approach requires counselling skills and encouragement to allow the employee to participate fully in the interview. A particular feature of this approach is the encouragment of feedback from the employee.
    The Problem Solving Method. With this method the manager takes a more helpful approach and concentrates on the work problems of the employee, who is encouraged to think through his or her problems and to provide their own intrinsic motivation.

  • 第15题：

    5 A management accounting focus for performance management in an organisation may incorporate the following:

    (1) the determination and quantification of objectives and strategies

    (2) the measurement of the results of the strategies implemented and of the achievement of the results through a

    number of determinants

    (3) the application of business change techniques, in the improvement of those determinants.

    Required:

    (a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your

    answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking

    organisations and not-for-profit organisations in order to highlight any differences between the two types of

    organisation. (14 marks)


    正确答案：
    5 (a) Objectives may be viewed as profit and market share in a profit-oriented organisation or the achievement of ‘value for money’
    in a not-for-profit organisation (NFP). The overall objective of an organisation may be expressed in the wording of its mission
    statement.
    In order to achieve the objectives, long-term strategies will be required. In a profit-oriented organisation, this may incorporate
    the evaluation of strategies that might include price reductions, product design changes, advertising campaign, product mix
    change and methods changes, embracing change techniques such as BPR, JIT, TQM and ABM. In NFP situations, strategies
    might address the need to achieve ‘economy’ through reduction in average cost per unit; ‘efficiency’ through maximisation of
    the input:output ratio, whilst checking on ‘effectiveness’ through monitoring whether the objectives are achieved.
    The annual budget will quantify the short-term results anticipated of the strategies. These results may be seen as the level of
    financial performance and competitiveness achieved. This quantification may be compared with previous years and with
    actual performance on an ongoing basis. Financial performance may be measured in terms of profit, liquidity, capital structure
    and a range of ratios. Competitiveness may be measured by sales growth, market share and the number of new customers.
    In a not-for-profit organisation, the results may be monitored by checking on the effectiveness of actions aimed at the
    achievement of the objectives. For instance, the effectiveness of a University may be measured by the number of degrees
    awarded and the grades achieved. The level of student ‘drop-outs’ each year may also be seen as a measure of ineffectiveness.
    The determinants of results may consist of a number of measures. These may include the level of quality, customer
    satisfaction, resource utilisation, innovation and flexibility that are achieved. Such determinants may focus on a range of nonfinancial
    measures that may be monitored on an ongoing basis, as part of the feedback information in conjunction with
    financial data.
    A range of business change techniques may be used to enhance performance management.
    Techniques may include:
    Business process re-engineering (BPR) which involves the examination of business processes with a view to improving the
    way in which each is implemented. A major focus may be on the production cycle, but it will also be applicable in areas such
    as the accounting department.
    Just-in-time (JIT) which requires commitment to the pursuit of ‘excellence’ in all aspects of an organisation.
    Total quality management (TQM) which aims for continuous quality improvement in all aspects of the operation of an
    organisation.
    Activity based management systems (ABM) which focus on activities that are required in an organisation and the cost drivers
    for such activities, with a view to identifying and improving activities that add value and eliminating those activities that do
    not add value.
    Long-term performance management is likely to embrace elements of BPR, JIT, TQM and ABM. All of these will be reflected
    in the annual budget on an ongoing basis.

  • 第16题：

    (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)


    正确答案：

    (iii) The marketing director is certainly correct in recognising that success is dependent on levels of service quality provided
    by HFG to its clients. However, whilst the number of complaints is an important performance measure, it needs to be
    used with caution. The nature of a complaint is, very often, far more indicative of the absence, or a lack, of service
    quality. For example, the fact that 50 clients complained about having to wait for a longer time than they expected to
    access gymnasium equipment is insignificant when compared to an accident arising from failure to maintain properly a
    piece of gymnasium equipment. Moreover, the marketing director ought to be aware that the absolute number of
    complaints may be misleading as much depends on the number of clients serviced during any given period. Thus, in
    comparing the number of complaints received by the three centres then a relative measure of complaints received per
    1,000 client days would be far more useful than the absolute number of complaints received.
    The marketing director should also be advised that the number of complaints can give a misleading picture of the quality
    of service provision since individuals have different levels of willingness to complain in similar situations.
    The marketing director seems to accept the current level of complaints but is unwilling to accept any increase above this
    level. This is not indicative of a quality-oriented organisation which would seek to reduce the number of complaints over
    time via a programme of ‘continuous improvement’.
    From the foregoing comments one can conclude that it would be myopic to focus on the number of client complaints
    as being the only performance measure necessary to measure the quality of service provision. Other performance
    measures which may indicate the level of service quality provided to clients by HFG are as follows:
    – Staff responsiveness assumes critical significance in service industries. Hence the time taken to resolve client
    queries by health centre staff is an important indicator of the level of service quality provided to clients.
    – Staff appearance may be viewed as reflecting the image of the centres.
    – The comfort of bedrooms and public rooms including facilities such as air-conditioning, tea/coffee-making and cold
    drinks facilities, and office facilities such as e-mail, facsimile and photocopying.
    – The availability of services such as the time taken to gain an appointment with a dietician or fitness consultant.
    – The cleanliness of all areas within the centres will enhance the reputation of HFG. Conversely, unclean areas will
    potentially deter clients from making repeat visits and/or recommendations to friends, colleagues etc.
    – The presence of safety measures and the frequency of inspections made regarding gymnasium equipment within
    the centres and compliance with legislation are of paramount importance in businesses like that of HFG.
    – The achievement of target reductions in weight that have been agreed between centre consultants and clients.
    (Other relevant measures would be acceptable.)

  • 第17题：

    (c) (i) Provide three examples of personal financial planning protection products that would be of use in

    Henry’s situation. Justify your selections by reference to the type of protection provided. (6 marks)


    正确答案：
    (c) (i) Protection products
    Henry is still working and has a mortgage to support. He therefore needs to protect not only his assets but also cover
    any debt, or the ability to repay. The following protection policies are relevant to Henry’s situation.
    Life assurance
    This is a form. of insurance that pays out on a chargeable event, usually death. The main types are:
    – Term Assurance which provides cover for a fixed term with the sum assured payable only on death. No investment
    benefits or payments arise on survival.
    – Whole of Life Assurance where the policy provides life protection. The sum assured is payable on death at any time
    and usually some form. of investment benefit will accrue in the form. of a surrender value.
    A qualifying policy will give a tax-free lump sum that could, for example, be used to repay the mortgage.
    Permanent health insurance
    Permanent health insurance policies are designed to provide the policyholder with a benefit if s/he is unable to work
    through sickness or if s/he needs medical expenses or long-term care.
    This would provide Henry with an income in the event of illness – again useful given his mortgage, and would avoid
    the need to liquidate other assets to pay the mortgage or ongoing costs.
    Critical illness insurance
    These policies provide a capital sum where a critical illness (from a large range listed in the policy) is diagnosed.
    For the same reasons above, Henry should consider this in conjunction with permanent health insurance.
    Note: Marks will also be given for other relevant protection products, e.g. specific mortgage protection insurance linked
    to an event other than death.

  • 第18题：

    (b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega

    plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)


    正确答案：
    (b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
    relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
    the rate of 50%. Otherwise, no BPR is available.
    Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
    (1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
    At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
    IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
    will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
    interest in the company for the period of at least two years in order to ensure that BPR applies.
    On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
    order to take advantage of the BPR available.

  • 第19题：

    “organisation”属于organiation的检索结果。


    正确答案:错误

  • 第20题：

    问答题
    Task I(10 marks)　　You are a member of an organisation which meets regularly at a particular restaurant. The most recent meal you had there was not satisfactory, and you were very disappointed with the quality of the food and the behaviour of the staff. Write a letter to the manager of the restaurant. Explain what was wrong with the meal and the service, and suggest what he/she should do to ensure that you and your group return to the restaurant.You should write about 100 words. You do NOT need to write your own address.

    正确答案：
    Dear Manager,
    I am writing to deliver my complaint about the quality of food and the bad manners of your staff.
    I am a member of the Environment Protection Organization. We regularly meet at your restaurant to have meals. However, to my great disappointment, recently the food served in your restaurant was not as delicious and clean as before. What’s more, some of your staff were quite cold and impatient to us.
    I hope you would take it into serious consideration and take measures. I earnestly hope to see the improvement so that we could come back to enjoy your meals as used to be.
    Sincerely yours,
    Li Ming
    解析： 暂无解析

  • 第21题：

    问答题
    Although more and more students are enrolled in university every year, there are also more and more students who fail in their studies and drop out of school. This has caused much concern in the society, and a local newspaper is inviting contributions from university students to discuss the reasons. Write a composition as a contribution to this newspaper to voice your opinion. Remember to supply a title for your own article.　　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 toss of marks.

    正确答案：
    Why Students Fail in Universities Traditionally Chinese believed that university education was the guarantee of a happy life, so every fall we can find many freshmen happily and hopefully enter the campus. But what is unknown is that many students fail in their tests and have to take make-up exams or even drop out. To solve the problem, we have to find the reasons. In my opinion, there are mainly three reasons to account for this tragedy.
    Most students' failures can be attributed to their poor study ability due to problems in high school. High school should prepare students for university education, but currently it is doing everything but that. High school education is known to be test oriented, for students are engaged in memorizing texts and working at sample test papers. Because of this, students admitted to university come to school only with mechanical study habits, which cannot help students cope with university study. For example, many students in my class may be good in courses that rely on memory, but in courses that require personal judgment or group activity, they will invariably fail.
    Even with good study ability, some students may still fail because of the negative influence from their families. The first kind of such influence is lack of money. Now most universities collect quite high tuition from students, so students from poor families are constantly worried by money problem. Another influence is family misfortune, the most common examples of which are illness and accident. If students are troubled by family problem, they won't be able to focus their mind on study, and naturally they will not survive in university.
    There are also a small number of students who fail because of personal weakness. Some students have trouble in sustaining positive relationship with their classmates, and bad relation prevents them from enjoying university study. Some other students cannot resist various temptations in their life, such as movies, TV programs, computer games, and campus romance, and these may also prevent them from studying well.
    From what are said above, we can conclude that different students fail for different reasons. Some fail because they lack proper study methods, some fail because they are distracted by family issues, and still some other students fail because they suffer from shortcomings in their personality. Therefore if we want to prevent academic failures, we should first identify the reasons why they are experiencing trouble in their study, and then help them in the most effective way. It can be hoped that we will all pull through the four years in university and make our dreams and happiness come true.
    解析：
    本题要回答的问题是why do some university students drop out of school，属于因果关系题。例文先后列举了三个原因：不良的学习方法、家庭问题以及个人问题。关于每一种原因作者都做了一定阐述，除了逻辑推理外，还用了很多的例子。例文引言段采用了对比的方式开始，作者先说大学新生入学的欣喜，然后引出学生的失败。Thesis statement中的表达非常明确清晰。在正文段中，作者按照涉及学生数量多少为顺序列出三个原因，确保了内容的通顺。在结论段中，作者使用了两句话充分总结了自己的观点，然后用提出解决方法的方式写出了最终评论。

  • 第22题：

    判断题
    “organisation”属于organiation的检索结果。
    A

    对

    B

    错


    正确答案： 对
    解析： 暂无解析

  • 第23题：

    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.

    正确答案：
    Currently, news reporting is one of the major channels by which people become informed of various affairs around the globe. However, some people believe that the journalists who furnish the reports do not deserve any trust. For my part, I agree to this viewpoint for the following reasons.
    Firstly, many journalists fabricate sensational incidents in order to make themselves eye-catching and prominent. Reporters, like many people in other occupations, now feel the fierce competition in their own circle. Consequently, some of them, to survive the competition, deliberately exaggerate or whitewash certain matters to gain the upper hand over their colleagues. Their reports are certainly not dependable.
    Secondly, some journalists will say anything to flatter a certain enterprise, as long as they are given a considerable sum of money by the owner of the enterprise in question. Such news people have no respect for their own profession, and will doubtlessly win no trust from their readers.
    Thirdly, if a journalist works for a profit-bent mass media, he will find furnishing sensational news stories a must. To increase the circulation of the newspaper or magazine which they work for, or to lure more viewers and listeners for the broadcasting organization where they earn a salary, they have to write something that can attract people. If they want to reach this goal quickly, they find it necessary to make up some parts of their reports or simply invent a news story, which can help them to stir a sensation among people. As the circulation gets bigger, or more people tune in their programs, more advertisers will come. That means a greater profit for their bosses and a higher income for themselves.
    Last but not least, some newspersons have no idea of the rule that news should be based rigorously on facts. Sometimes they just pick up some interesting hearsay. And then their active imaginations are brought to bear, so that a touching or enchanting story is mistaken for news. This kind of story can be an entertainment, but can never be taken as something true happening in the world.
    All in all, many news reports cannot be counted upon. However, if reporters or journalists strictly abide by their professional requirements and nurture professional qualities, namely being honest, righteous, insightful, and farsighted, and having a strong sense of justice and social responsibility, readers and reporters will have more mutual trust, and the world will surely be a better place.
    解析：
    针对题目中“新闻报道不可信”的观点，作者在首段表示赞成。接下来分四段论证自己的观点，其中运用了Firstly、Secondly、Thirdly、Last but not least等表达法使文章脉络一目了然。结尾段总结全文并提出了希望。

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