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Your team has prepared a CPM schedule for your review. You notice that one node has six inputs (including two dummy activities) and four outputs (which include one dummy activity). Select the correct statement from the following:A.This is a valid representation if the logic is correct.B.This is invalid because a node can have a maximum of one dummy input representation if the logic is correct.C.This is invalid because nodes cannot have both dummy inputs and dummy outputs.D.This is a invalid because the number of outputs must equal the number of inputs.E.This is invalid because a maximum of two inputs and two outputs are allowed using the critical path method.
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● Your team has prepared a CPM schedule for your review. You notice that one node has six inputs (including two dummy activities) and four outputs (which include one dummy activity). Select the correct statement from the following:A This is a valid representation if the logic is correct.B This is invalid because a node can have a maximum of one dummy input representation if the logic is correct.C This is invalid because nodes cannot have both dummy inputs and dummy outputs.D This is a invalid because the number of outputs must equal the number of inputs.E This is invalid because a maximum of two inputs and two outputs are allowed using the critical path method.
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(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paidunder these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occurbecause of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease andone is an operating lease but the company is unsure as to how to treat this premium. (5 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items)
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5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for theyear ended 31 December 2004.The following material matters are under discussion:(a) During the year the company has begun selling a product with a one-year warranty under which manufacturingdefects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)Required:Advise the directors on the correct treatment of these matters, stating the relevant accounting standard whichjustifies your answer in each case.NOTE: The mark allocation is shown against each of the three matters
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1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a veryimportant discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method wouldenable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.It would also produce lower unit environmental emissions and would substantially improve product quality comparedto its current process and indeed compared to all of the other competitors in the industry.SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producerssharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach andhas always valued its relationship with the local community. Its website says that SHC has always sought to maximisethe benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to theSwan Hill locality which is where it started in 1900 and has been based ever since.As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar askedwhether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery andshe said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in theirresearch.It quickly became clear that the discovery of the sink method was so important and far reaching that it had thepotential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told boardcolleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors outof business and make SHC the single global supplier. He said that as the board considered the options, membersshould bear in mind the seriousness of the implications upon the rest of the industry.Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plantnecessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sinktechnology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would notbe filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of thediscovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyearlegal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pacein line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’requirement where licensees would be required to inform. SHC of any improvements discovered that made the sinkmethod more efficient or effective.The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it toSHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy wasall about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sinkmethod should not be licensed to competitors and should be pursued as fast as possible. The operations director saidthat to gain the full benefits of the sink method with either option would require a complete refitting of the factory andthe largest capital investment that SHC had ever undertaken.The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy optionwas not without risks. First, he said, he would have to finance the investment, probably initially through debt, andsecond, there were risks associated with any large investment. He also informed the board that the licensing optionwould, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’spatented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their marketleadership in the short term without incurring risk, whilst increasing their industry dominance in the future throughcareful investment of the royalty payments.The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. Sheasked whether SHC had the right, even if it had the ability, to put competitors out of business.Required:(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)
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The purchaser of a draft/documents presented under a straight documentary credit only has the right ______.A.to protest the issuing bankB.to present the drafts/documents on behalf of the beneficiaryC.to purchase the beneficiary's drafts/documentsD.to present the draft/documents by himself
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听力原文:M: Good morning! This is a demand draft for one thousand American dollars. May I have it discounted here?W: Sorry, immediate encashment of a foreign bill is not allowed. You may entrust it to us for collection. But it takes time.Q: What should the man do if he wants to get the payment of the draft?(18)A.He has to show the clerk his passport.B.He has to entrust the draft for collection to the bank.C.He has to fill in some forms.D.He has to endorse the draft.
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听力原文:If a customer informs his bank that a draft which has been issued to him has been lost, the drawee bank should be noticed immediately.(8)A.The customer should first notify the drawee bank of the loss of his draft.B.The customer should first notify the drawer bank of the loss of his draft.C.The customer should first notify the remitting bank of the loss of his draft.D.The customer should first notify the collecting bank of the loss of his draft.
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By the time Robert()writing the first draft of his paper, most of the other students will be completing their final draft.A、finishesB、has finishedC、finishedD、finishing
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Tony: Eric has decided to quit drinking.David: Again? ______A、It's a difficult decision to make.B、Alcohol-addiction is dangerous.C、I wonder how long it will last this time.D、He's an alcohol addict.
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(a) Contrast the role of internal and external auditors. (8 marks)(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.The board are considering a significant expansion of the company. However, the company’s bankers areconcerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders Co are appointed by and report to the board of Conoy Co.The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.The committee would consist of one executive director, the chief internal auditor as well as three new appointees.One appointee would have a non-executive seat on the board of directors.Required:Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
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A double male coupling is one that ______.A.has left hand twistB.has inside threads on both endsC.has outside threads on both endsD.takes two men to operate
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___________where the sound laboratory9A.Has it decided; will build
B.Will it be decided; will be built
C.Has it been decided; will be built
D.Is it decided; is built
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One of your customers has decided to deploy location-based services in addition to existing wireless services. the customer requires that the additional access points to be deployed in monitor-only modE. The most likely reason for this requirement is that the customer has which of these existing wireless devices?()A、data collectionB、802.11b/g voipC、802.11b and g clientsD、rfid tags
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One of your customers has decided to deploy location-based services in addition to existingwireless services. The customer requires that the additional access points to be deployed in monitor-onlymode. The most likely reason for this requirement is that the customer has which of these existingwireless devices?()A、Data CollectionB、802.11b/g VoIPC、802.11b and g clientsD、RFID tags
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Which one of the statements below correctly describes the Virtual Router Redundancy Protocol (VRRP), which is being used in the Company network to provide redundancy?()A、 A VRRP group has one active and one or more standby virtual routers.B、 A VRRP group has one master and one or more backup virtual routers.C、 A VRRP group has one master and one redundant virtual router.D、 None of the other alternatives apply
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For added security, a network administrator has decided to lock down the wireless network. Which of the following are ways to accomplish this? ()(Select TWO).A、Disable all 802.11 trafficB、Disable the SSID from broadcastingC、Disable WPAD、Enable Bluetooth only communicationE、Change the default admin passwordF、Disable WEP
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Krstin has created a page in the videos application .which one of the following statements about pages is not true ?()A、pages are design elementsB、Pages can be full-text indexed C、pages can be referenced by outlines or frames D、pages can include text,graphics ,applets,and links
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A new application has been added to a system which needs to automatically be started at system startup. The system administrator has decided to accomplish this by using the /etc/inittab file. Which command would be used to accomplish this in a supported manner?()A、viB、mkitabC、telinitD、startsrc
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单选题It is _____ that should be given priority to.A
the government who decidedB
what has the government decidedC
only the government has decidedD
what the government has decided
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多选题For added security, a network administrator has decided to lock down the wireless network. Which of the following are ways to accomplish this? ()(Select TWO).ADisable all 802.11 trafficBDisable the SSID from broadcastingCDisable WPADEnable Bluetooth only communicationEChange the default admin passwordFDisable WEP
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问答题Practice 5 ● The company you work for has decided to join a scheme in which members of staff exchange places for six months with people from other companies overseas. ● The Chief Executive has asked you to suggest which members of staff should be the first to take part in this scheme and why. ● Write your proposal for the Chief Executive: ● suggesting which members of staff should be chosen and why they are suitable ● describing what their current responsibilities are ● explaining what these staff could learn from the exchange scheme ● outlining the benefits to the company as a whole of its participation in the scheme. ● Write 250~300 words on the separate answer paper provided.
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单选题Keeping the draft at or below the load line mark will insure that the vessel has adequate().A
ballastB
reserve buoyancyC
displacementD
rolling periods
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单选题One of your customers has decided to deploy location-based services in addition to existing wireless services. the customer requires that the additional access points to be deployed in monitor-only modE. The most likely reason for this requirement is that the customer has which of these existing wireless devices?()A
data collectionB
802.11b/g voipC
802.11b and g clientsD
rfid tags
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单选题One of your customers has decided to deploy location-based services in addition to existingwireless services. The customer requires that the additional access points to be deployed in monitor-onlymode. The most likely reason for this requirement is that the customer has which of these existingwireless devices?()A
Data CollectionB
802.11b/g VoIPC
802.11b and g clientsD
RFID tags
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单选题Which one of the statements below correctly describes the Virtual Router Redundancy Protocol (VRRP), which is being used in the Company network to provide redundancy?()A
A VRRP group has one active and one or more standby virtual routers.B
A VRRP group has one master and one or more backup virtual routers.C
A VRRP group has one master and one redundant virtual router.D
None of the other alternatives apply
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单选题In order to make more money, Mr. Garcia has decided to ______ a second job.A
take offB
take outC
take fromD
take on