更多“(iii) job enrichment. (5 marks) ”相关问题
  • 第1题:

    (iii) whether you agree or not with the statement of the production director. (3 marks)


    正确答案:
    (iii) ‘If we implement a reward scheme then it is bound to be beneficial for BGL’.
    The statement of the manufacturing director is not necessarily correct. Indeed there is much evidence to support the
    proposition that the existence of performance-related reward schemes can encourage dysfunctional behaviour. This often
    manifests itself in the form. of ‘budgetary slack’ which is incorporated into budgets in anticipation of subsequent cuts by
    higher levels of management or to make subsequent performance look better.

  • 第2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3题:

    (iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)


    正确答案:
    (iii) Tethys Ltd – Sale of the manufacturing premises
    Value added tax (VAT)
    – The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
    exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
    Taxable profits on sale
    – There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
    or after 21 March 2007.
    – The capital gain arising on the sale of the building will be £97,760 (£240,000 – (£112,000 x 1·27)).
    Rollover relief
    – Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
    Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
    – The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. £40,000 (£240,000 –
    £200,000). The balance of the gain, £57,760 (£97,760 – £40,000), can be rolled over.
    – Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
    into immediate use in the company’s trade.
    – The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
    premises.
    Further information required:
    – Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

  • 第4题:

    (iii) Flexibility. (3 marks)


    正确答案:
    (iii) Flexibility may relate to the company being able to cope with flexibility of volume, delivery speed or job specification. In
    this particular context, flexibility appears to have been problematic for HLP as evidenced by the fact that 320
    consultations relating to commercial were subcontracted during the year. This could be due to the lack of the ability of
    HLP advisors to be able to provide consultations to a potentially wide-range of commercial clients, i.e. the variability in
    the ‘job specification’ requires greater flexibility than HLP can deliver. Furthermore, a total of 600 consultations relating
    to litigation work were also subcontracted throughout the year. These subcontract consultations might be due to the
    inability of HLP to deal with fluctuations in demand.

  • 第5题:

    (iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

    performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

    Appropriateness of format and presentation of the report and the effectiveness with which its advice is

    communicated. (2 marks)

    Note:

    You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

    rates and allowances for the financial year 2006 apply throughout this questio


    正确答案:
    (iii) Amy’s UK income tax position
    Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
    under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
    including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
    taxable in Sharpenia as the income arises in that country.
    The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
    countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
    the Sharpenian tax on the income from Cutlass Inc.
    Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
    Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
    The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
    Amy will not be absent from the UK for a continuous period of at least 60 days.