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(b) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its
‘fit’ with the factors in its environment.
With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’s
overall strategic positioning. (7 marks)
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更多 “ (b) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its‘fit’ with the factors in its environment.With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’soverall strategic positioning. (7 marks) ” 相关考题
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Part BDirections: Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET 2.As part of more comprehensive compliance and ethics programs, many companies have formulated internal policies pertaining to the ethical conduct of employees. These policies can be simple exhortations in broad, highly-generalized language (typically called a corporate ethics statement) , or they can be more detailed policies, containing specific behavioral requirements (typically called corporate ethics codes). 61) They are generally meant to identify the company' s expectations of workers and to offer guidance on handling some of the more common ethical problems that might a-rise in the course of doing business. 62) It is hoped that having such a policy will lead to greater ethical awareness, consistency in application, and the avoidance of ethical disasters.63) An increasing number of companies also requires employees to attend seminars regarding business conduct, which often include discussion of the company's policies, specific case studies, and legal requirements. Some companies even require their employees to sign agreements stating that they will abide by the company' s rules of conduct.Many companies are assessing the environmental factors that can lead employees to engage in unethical conduct. A competitive business environment may call for unethical behavior. Lying has become expected in fields such as trading. An example of this are the issues surrounding the unethical actions of the Saloman Brothers.Not everyone supports corporate policies that govern ethical conduct. Some claim that ethical problems are better dealt with by depending upon employees to use their own judgment.Others believe that corporate ethics policies are primarily rooted in utilitarian concerns, and that they are mainly to limit the company' s legal liability, or to curry public favor by giving the appearance of being a good corporate citizen. Ideally, the company will avoid a lawsuit because its employees will follow the rules. 64) Should a lawsuit occur, the company can claim that the problem would not have arisen if the employee had only followed the code properly.Sometimes there is disconnection between the company' s code of ethics and the company' s actual practices. 65) Thus, whether or not such conduct is explicitly sanctioned by management, at worst, this makes the policy duplicitous (搞两面派的), and, at best, it is merely a marketing tool.(61)
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(c) Explain how Perfect Shopper might re-structure its downstream supply chain to address the problemsidentified in the scenario. (10 marks)
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(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.Required:State and briefly explain three factors which can cause accounting ratios to be misleading when used forsuch comparison. (6 marks)
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4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American OverseasInvestments (AOI), a North American holding company. The new owners took the opportunity to completely reviewHPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstandingcorporate code of ethics.The board of AOI said that it had a general code of ethics that HPC, as an AOI subsidiary, should adopt. Simon Hogg,the chief executive of HPC, disagreed however, and explained why HPC should retain its existing code. He said thatHPC had adopted its code of ethics in its home country which was often criticised for its unethical business behaviour.Some other companies in the country were criticised for their ‘sweat shop’ conditions. HPC’s adoption of its code ofethics, however, meant that it could always obtain orders from European customers on the guarantee that productswere made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC hadan outstanding ethical reputation both locally and internationally and that reputation could be threatened if it wasforced to replace its existing code of ethics with AOI’s more general code.When Ed Tanner, a senior director from AOI’s head office, visited Mr Hogg after the acquisition, he was shown HPC’soperation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ childlabour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code ofethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner askedwhether the money that children earned by working in the relatively safe conditions at HPC was an important sourceof income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong toemploy children, as it was exploitative and interfered with their education. He also said that it would alienate theEuropean customers who bought from HPC partly on the basis of the terms of its code of ethics.Required:(a) Describe the purposes and typical contents of a corporate code of ethics. (9 marks)
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(c) Define ‘retirement by rotation’ and explain its importance in the context of Rosh and Company.(5 marks)
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2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.(6 marks)
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(b) Explain FIVE critical success factors to the performance of HSC on which the directors must focus if HSC isto achieve success in its marketplace. (10 marks)
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6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen at the forefront of the development of the worldwide accountancy profession through its activities in ethics,auditing and education.Required:Explain the developments in each of the following areas and indicate how they affect Chartered CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
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“The biggest threat to our environment today is the way we, as human beings, see out environment” does not imply that ().A、everything in the ecosystem is part of one complete wholeB、most people hold a wrong view on the environmentC、everything affects and is affected by its environmentD、people are not conscious of the importance of trees
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What is special about the battery?A． It is built in an iPhone.B． It is the smallest of its kind.C． It can also be used as a charger.D． It keeps power for about 30 days.
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In 1959 Frederick Herzberg developed the Two-Factor theory of motivation. His research showed that certain factors were the true motivators or satisfiers. Hygiene factors, in contrast, created dissatisfaction if they were absent or inadequate. Dissatisfaction could be prevented by improvements in hygiene factors but these improvements would not alone provide motivation. Herzberg showed that to truly motivate an employee a business needs to create conditions that make him or her feel fulfilled in the workplace.
C Company aims to motivate its employees both by paying attention to hygiene factors and by enabling satisfiers. For example, it motivates and empowers its employees by appropriate and timely communication, by delegating responsibility and involving staff in decision making. It holds forums every year in which staff can be part of the discussions on pay rises. This shows recognition of the work people do and rewards them. The staff can even influence what food goes onto its restaurant menus. Employees thus become motivated to make choices that will increase their use of the restaurants.
According to Herzberg, what may be the factors of motivation A.The true motivators
B.The true motivators and the hygiene factors
C.Achievement recognition and job security
D.All above
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资料：Anything that affects the smooth flow of information is known as noise. This might be, for example, the language used,an in appropriate use of technology or the different levels of skill and knowledge of the sender and receiver. For example, every day in the press and on TV, consumers are bombarded with often confusing or contradictory information about the health benefits or risks associated with different foods. Consumers may not have enough understanding or information to judge between conflicting messages. It is therefore not surprising that many people do not hear these messages and switch off.
A company has to overcome a considerable amount of direct noise caused by the earlier negative press articles. By not responding to these immediately or correcting with facts, consumers are confused and the company loses credibility with the press and the public.
To achieve its vision and encourage consumers to eat turkey all year round, BM Company needs to give people more information in a way they can easily understand. It has there closed to highlight key facts about the products as the foundation for many of its messages.
What may not be called noise according the passage?
A.positive press articles
B.the different levels of skill and knowledge of the sender and receiver.
C.the language used.
D.an inappropriate use of technology.
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In 1959 Frederick Herzberg developed the Two-Factor theory of motivation. His research showed that certain factors were the true motivators or satisfiers. Hygiene factors, in contrast, created dissatisfaction if they were absent or inadequate. Dissatisfaction could be prevented by improvements in hygiene factors but these improvements would not alone provide motivation. Herzberg showed that to truly motivate an employee a business needs to create conditions that make him or her feel fulfilled in the workplace.
C Company aims to motivate its employees both by paying attention to hygiene factors and by enabling satisfiers. For example, it motivates and empowers its employees by appropriate and timely communication, by delegating responsibility and involving staff in decision making. It holds forums every year in which staff can be part of the discussions on pay rises. This shows recognition of the work people do and rewards them. The staff can even influence what food goes onto its restaurant menus. Employees thus become motivated to make choices that will increase their use of the restaurants.
What are the factors that make the employees feel motivated after they take part in the discussions on pay rises A.Work itself and responsibility
B.Relationship with co-workers and promotion
C.Recognition and achievement
D.Job security and growth
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In 1959 Frederick Herzberg developed the Two-Factor theory of motivation. His research showed that certain factors were the true motivators or satisfiers. Hygiene factors, in contrast, created dissatisfaction if they were absent or inadequate. Dissatisfaction could be prevented by improvements in hygiene factors but these improvements would not alone provide motivation. Herzberg showed that to truly motivate an employee a business needs to create conditions that make him or her feel fulfilled in the workplace.
C Company aims to motivate its employees both by paying attention to hygiene factors and by enabling satisfiers. For example, it motivates and empowers its employees by appropriate and timely communication, by delegating responsibility and involving staff in decision making. It holds forums every year in which staff can be part of the discussions on pay rises. This shows recognition of the work people do and rewards them. The staff can even influence what food goes onto its restaurant menus. Employees thus become motivated to make choices that will increase their use of the restaurants.
Which situation（s） makes you feel motivated or discouraged because of a hygiene factor
A.Work happily with the colleagues of our team
B.My boss appreciates my project plan
C.am the best salesperson this year
D.All above
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The relationship between the embedded clause and its matrix clause is one of a part to the whole.A对B错
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The relationship between the embedded clause and its matrix clause is one of a part to the whole.
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The cisco telepresence portfolio provides industry-leading video-conferencing solutions , how does the Cisco acquisition of tandberg strengthen its position？（）A、it will givecisco products A strategic advantage by providing privileged access to the TIPB、it enablescisco to eliminate product redundancies and improve marginsC、it providescisco with its first high-end telepresence offeringD、it allowscisco to quickly broaden its product portfolio to better serve customer needs
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Which statement is true about the components of a queuing mechanism？（）A、Each subinterface has its own hardware queue and can experience congestion just like its main interfaceB、Hardware queuing is only used if the software queues are experiencing congestion.C、Hardware queues and software queues are not used concurrently.D、The hardware queuing system always uses the FIFO queuing mechanism.
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Which two statements about subqueries are true?（）A、A single row subquery can retrieve data from only one table.B、A SQL query statement cannot display data from table B that is referred to in its subquery, unless table B is included in the main query's FROM clause.C、A SQL query statement can display data from table B that is referred to in its subquery, without including table B in its own FROM clause.D、A single row subquery can retrieve data from more than one table.E、A single row subquery cannot be used in a condition where the LIKE operator is used for comparison.F、A multiple-row subquery cannot be used in a condition where the LIKE operator is used for comparison.
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单选题Which statement is true about the components of a queuing mechanism？（）A
Each subinterface has its own hardware queue and can experience congestion just like its main interfaceB
Hardware queuing is only used if the software queues are experiencing congestion.C
Hardware queues and software queues are not used concurrently.D
The hardware queuing system always uses the FIFO queuing mechanism.
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判断题The relationship between the embedded clause and its matrix clause is one of a part to the whole.A
对B
错
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单选题From the passage we can learn that MDC Company always _____.A
keeps its promiseB
provides the same productsC
sells its products at a low priceD
delivers its products without delay
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单选题What can we learn about the company?A
It has the largest number of customers.B
It is grateful for its employees’ efforts.C
It is successful in the market place.D
It charges the least for its services.
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问答题There are robots all along, making our lives easier. Some of them, like the (1) _______pocket calculator, can work much more quickly as human beings can. And they (2) _______rarely make mistakes. In some ways robots are better than people.. They work quickly, but not tomake mistakes. They do not get boring doing the same job over and over (3) _______again. And they never get tired. So are robots very useful in factories. They can be taught to do many (4) _______different jobs. First their electronic brains must show how the job is done. A (5) _______person moves the robot’s “arms” and “hand” through each part of the job. Therobot’s brain remembers each move. When the robot is put to work on its itself, (6) _______its brain controls the rods, wheels and motors which move its arm. When the robot needed for a new job, its electronic memory is “wiped (7) _______clean”. Then it is taught how to do its new task. If the robot’s hand stops to work, or if something gets in the way, it (8) _______cannot do the next part of the job. So it starts and signals for help. Then a (9) _______human engineer attends to the fault. Robots are also used for doing jobs which are dangerous. They canmove objects which are too hot or too heavy to people to handle. They can (10) _______work in places which are too hot or too cold.
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单选题Most tree frogs change colors from time to time to fit in with its environment.A
MostB
changeC
from time to timeD
its
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