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3 Moffat Ltd, which commenced trading on 1 December 2002, supplies and fits tyres and exhaust pipes and services
motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.
Each location has a manager who is responsible for day-to-day operations and is supported by an administrative
assistant. All other staff at each location are involved in fitting and servicing operations.
The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new IT
system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current
system does not provide appropriate information throughout the organisation. They are also aware that not all of the
benefits from the proposed investment will be quantitative in nature.
Required:
(a) Explain the characteristics of THREE types of information required to assist in decision-making at different
levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information
that would be appropriate to each level. (10 marks)
参考答案
更多 “ 3 Moffat Ltd, which commenced trading on 1 December 2002, supplies and fits tyres and exhaust pipes and servicesmotor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.Each location has a manager who is responsible for day-to-day operations and is supported by an administrativeassistant. All other staff at each location are involved in fitting and servicing operations.The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new ITsystem for submission to its bank. They are concerned that sub-optimal decisions are being made because the currentsystem does not provide appropriate information throughout the organisation. They are also aware that not all of thebenefits from the proposed investment will be quantitative in nature.Required:(a) Explain the characteristics of THREE types of information required to assist in decision-making at differentlevels of management and on differing timescales within Moffat Ltd, providing TWO examples of informationthat would be appropriate to each level. (10 marks) ” 相关考题
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A scientist is informing techs. about a new product which is starting and the type of work that the lab techs. will be expected to do. The barriers which could hinder the lab techs. ability to filter the information include all of the following except:A language and semanticsB culture and ethicsC intelligence and knowledge baseD reputation, authority, organizational status and positionE relative location of the lab to the scientist's office
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Required:(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfectinformation regarding seminar attendance during the forthcoming year.Advise the management of Envico Ltd with regard to the maximum amount that they should pay toconsultants for perfect information regarding seminar attendance and comment briefly on the use ofperfect information in such decisions. (5 marks)
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(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing theQUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
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(d) The management of Wonderland plc have become concerned about the increased level of operating costsassociated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are nowconsidering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation basedin Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to thezoo and circus.As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSCwill become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December2007 or 1 December 2008.Additional information is available as follows:(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order thatthey would satisfy marine regulations with regard to passenger transportation. The only firm which couldundertake this work is currently working to full capacity and would require a payment of ￡2,450,000 inorder to undertake the work necessary so that the ferries could be in operation by 1 December 2007. Thesame firm would require a payment of ￡1,725,000 in order to make the necessary modifications so thatthe ferries could be in operation by 1 December 2008. The government of Robynland would be willing topay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would notbe willing to pay a grant in respect of any later date.(2) On 1 December 2002 Wonderland plc paid ￡500,000 to the Port Licencing Authority of Robynland. Thispayment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland duringthe five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at acost of ￡150,000 per annum.(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to￡1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to￡750,000 if the contract commenced on 1 December 2008.(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November2008. Early termination of the contract would incur a penalty charge of ￡76,000. An emergency reservestock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marineregulations regarding the age of fuel, could be sold for ￡55,000 on 1 December 2007 but not on any datethereafter.(5) The ferries could be sold for ￡3,300,000 on 1 December 2007. If retained after 1 December 2007 theferries would require servicing during the year ending 30 November 2008 which would incur costsamounting to ￡150,000. The resale value of the ferries on 1 December 2008 would be ￡2,900,000.(6) Stock of consumable items which originally cost ￡150,000 could be sold on 1 December 2007 for￡110,000 and on 1 December 2008 for ￡50,000.Required:(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into acontract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the timevalue of money. (9 marks)
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3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operationunder the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitmentconsultancy which specialises in food sector appointments. Homeland has very high unemployment and the vastmajority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on1 January 2008.The following information is available:(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) whichowns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliersof the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reducethe costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% onall sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of theremaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they aredelivered into SFG’s supermarkets.(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. Allsandwiches are made by hand.(5) Packaging and labelling costs amount to $0·15 per sandwich.(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads includeall wages and salaries costs as all employees are subject to fixed term employment contracts.(7) Distribution costs are expected to amount to 8% of HSC’s revenue.(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, althoughhe is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits(assuming that all other revenue/cost data remains unchanged).(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.The directors are now considering investing in an enterprise resource planning system (ERPS).Required:(a) Using only the above information, show how the finance director of HSC reached his conclusion regardingthe expected sales margin and also state whether he was correct to be concerned about an increase in theprice of ingredients. (5 marks)
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3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary sharecapital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has noother subsidiaries. All three companies have their head offices in the UK and are UK resident.Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against whichto offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to makefurther tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other incomeor gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 andthere will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading lossesto Belgrove Ltd and Dovedale Ltd.The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 andto continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be￡38,000 for the year ending 31 March 2007 and to increase in the future.On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factoryfor ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factoryagainst the acquisition cost of the office building.On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquotedcompany resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to othercompanies in Morovia and around the world.It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and willpay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profitbefore tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid tonon-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.Required:(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. Youare not required to calculate any capital gains in this part of the question. (4 marks)
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5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associatedcompanies. It has always prepared accounts to 31 December and will continue to do so in the future.It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnectedcompany, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectivelyand its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by thecompany. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and thesale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for thepurposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 waspurchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or aportfolio of UK quoted company shares, as follows:Office buildingThe office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number ofcommercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendarquarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August2007 to 31 December 2007 is expected to be:￡Loan interest payable to UK bank 16,000Building maintenance costs 7,500Share portfolioShares would be purchased for the amount of the proceeds from the sale of the business with no need for furtherloan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, afterindexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.All figures are stated exclusive of value added tax (VAT).Required:(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) onwhich Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.(2 marks)
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(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 marks)
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Centralized management is exercised by a small number of people, the Board of Directors, which is headed by the Chairman (or, in the USA, the President) and decides the overall policy of the ________.A.societyB.familyC.firmD.world
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Following a competitive tender, your audit firm Cal Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing systems are computerised, with each location maintaining its own computer system. The software in each location isthe same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co’s head office to produce management and financial accounts.You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal Co’s audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head office)as part of inventory valuation testing. However, you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.Required:(a) (i) Explain the benefits of using audit software in the audit of Tirrol Co; (4 marks)(ii) Explain the problems that may be encountered in the audit of Tirrol Co and for each problem, explainhow that problem could be overcome. (10 marks)(b) Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically, the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year’s audit.Required:Explain how you will evaluate the computer systems documentation produced by the internal auditdepartment in order to place reliance on it during your audit. (6 marks)
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Which statement is true of Cisco Monitor Director (CMD)?（）A、CMD provides a weekly reporting facility.B、CMD allows monitoring of up to 100 SMBs.C、CMD provides network management at a Cisco partner location.D、CMD is an SNMP alarm-based monitoring function.
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Which of the following would be the correct location to access when enabling Driver Signature Verification？（）A、On the hardware tab in System Properties.B、In the Security Center applet in Control Panel.C、In Device Manager under the File menu and options.D、In Computer Management.
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Your client has deployed a cisco wireless location appliance within their warehouse environment. they have been experiencing problems with tracking objects using active rfid tags. the rfid tag data is not being collected. On which device would you verify that rfid status has been enabled？（）A、cisco wcsB、access pointC、wireless controllerD、location manager
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Which of the following can deploy system plans generated by the IBM System Planning Tool （SPT）？（）A、 The Hardware Management Console （HMC） and Integrated Virtualization Manager （IVM）.B、 The Hardware Management Console （HMC） and Advanced System Manager Interface （ASMI）.C、 Integrated Virtualization Manager （IVM） and Advanced System Manager Interface （ASMI）.D、 Integrated Virtualization Manager （IVM） and BladeCenter Advanced Management Module （AMM）.
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A customer has requested five rack mounted servers， and a rack. They want redundant power connections. Which of the following is required to meet these requirements？（）A、Redundant power supplies on the serversB、Redundant PDUs in the rackC、edundant power supplies in the servers and redundant PDUs in the rackD、Redundant power supplies in the servers， redundant PDUs in the rack， and Active Energy Manager （AEM）
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A customer has a large HP Intel infrastructure and is actively managing these servers with Insight Manager. They recently purchased an IBM x346 server for a remote office database project. They do not want to run additional systems management software but require to be notified of PFA and hardware alerting on critical hardware components. Which of the following solutions would accomplish this？（）A、Install an RSA II Slimline card on the IBM server and configure to send email alertsB、Enable the IBM management option in Insight ManagerC、Install and configure a Director agent on the IBM serverD、Configure the systems management processor on the IBM server
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Which of the following interfaces is required to implement Workload Partition Mobility? （）A、 Workload Partitions Manager for AIXB、 Hardware Management Console （HMC） GUIC、 Integrated Virtualization Manager （IVM）D、 Advanced System Management Interface （ASMI）
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Your company has an Active Directory forest. The company has branch offices in three locations. Each location has an organizational unit. You need to ensure that the branch office administrators are able to create and apply GPOs only to their respective organizational units. Which two actions should you perform（）A、Add the user accounts of the branch office administrators to the Group Policy Creator Owners Group.B、Modify the Managed By tab in each organizational unit to add the branch office administrators to their respective organizational units.C、Run the Delegation of Control wizard and delegate the right to link GPOs for the domain to the branch office administrators.D、Run the Delegation of Control wizard and delegate the right to link GPOs for their branch organizational units to the branch office administrators.
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Your company has a main office and 10 branch offices. The main office has a firewall. All connections from the branch office are sent through the firewall. Each office has two Hyper-V hosts that run Windows Server 2008 R2 Service Pack 1 （SP1）. Each host contains 10 virtual machines （VMs）. You deploy Microsoft System Center Virtual Machine Manager 2008 R2 in the main office. You need to recommend changes to the firewall to ensure that branch office administrators can manage their local Hyper-V hosts by using System Center Virtual Machine Manager. The solution must ensure that only the required ports are opened. Which firewall ports should you recommend opening？（）A、135B、443C、80D、8100E、995
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Your company has an Active Directory forest. The company has branch offices in three locations. Each location has an organizational unit. You need to ensure that the branch office administrators are able to create and apply GPOs only to their respective organizational units. Which two actions should you perform（）A、Add the user accounts of the branch office administrators to the Group Policy Creator Owners Group.B、Modify the Managed By tab in each organizational unit to add the branch office administrators to their respective orgC、Run the Delegation of Control Wizard and delegate the right to link GPOs for the domain to the branch office adminD、Run the Delegation of Control Wizard and delegate the right to link GPOs for their branch organizational units to the
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Certkiller .com has a main office and 30 branch offices. To manage the network， each branch office has a separate active directory site that has a dedicated read-only domain controller （RODC）. A branch office located in a far off location reports a robbery. The robbers have stolen the RODC server. Which utility should you do to recover the user accounts that were cached on the stolen RODC server（）A、Execute Dsmod.exeB、Use Active Directory Users and ComputersC、Use Active Directory Sites and ComputersD、Execute Ntdstuil.exe with -ato parameter
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Your company has a branch office that is configured as a separate Active Directory site and has an Active Directory domain controller. The Active Directory site requires a local Global Catalog server to support a new application. You need to configure the domain controller as a Global Catalog server. Which tool should you use（）A、The Dcpromo.exe utilityB、The Server Manager consoleC、The Computer Management consoleD、The Active Directory Sites and Services consoleE、The Active Directory Domains and Trusts console
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单选题Which of the following would be the correct location to access when enabling Driver Signature Verification？（）A
On the hardware tab in System Properties.B
In the Security Center applet in Control Panel.C
In Device Manager under the File menu and options.D
In Computer Management.
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单选题Engine room fires have been started by neglected oil leaks dripping on to hot pipes or exhaust manifolds （） insulation has not been replaced after maintenance.A
whichB
whenC
whoseD
what
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单选题Your company has a branch office that is configured as a separate Active Directory site and has an Active Directory domain controller. The Active Directory site requires a local Global Catalog server to support a new application. You need to configure the domain controller as a Global Catalog server. Which tool should you use（）A
The Dcpromo.exe utilityB
The Server Manager consoleC
The Computer Management consoleD
The Active Directory Sites and Services consoleE
The Active Directory Domains and Trusts console
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单选题All items such as steam pipes, exhaust pipes and fittings which, because of their location and operating temperature, present a hazard should be adequately lagged.That means the items should（）A
not be put into operation too earlyB
be pay adequate attention toC
be used only when necessaryD
be coated with certain material
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单选题In which of the scavenging methods listed will the exhaust valve be located in the cylinder head?（）A
Return-flowB
UniflowC
Cross-flowD
Direct flow
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