看过来！ACCA证书是什么？在中国认可度高吗？

正确答案：

 

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.

正确答案：
(b) An illustration of the features detailed above, framed in the context of a University as an organisation in the not-for-profit sector
might be as follows:
The Overall objective might well be stated in the mission statement of a University. An example of such a mission statement
might be as follows:
‘To provide a quality educational environment in a range of undergraduate and post-graduate disciplines and a quality
educational focus for students and the business community.’
More specifically, objectives may be seen as the achievement of ‘value for money’ thereby ensuring effectiveness in areas such
as:
– The provision of high added value to students;
– The establishment of a reputation for recognised expertise in specific areas of research work within the wider community;
and
– The provision of a high quality service to industry and commerce.
Strategies may focus on aspects such as:
– The recruitment and retention of high quality academic staff;
– The development of IT equipment and skills within the institution;
– The mentoring of students in order to ensure high added value and low drop-out rates in intermediate years of study;
and
– The close liaison with employers as to qualities in graduate/post-graduate employees that they will value highly.
The determinants used to measure the results of strategies might include:
– Competitiveness – cost per graduate compared to other institutions; growth in student numbers; number of staff holding
a PhD qualification;
– Financial performance – average cost per graduate; income generation from consultancy work;
– Quality – range of awards (percentages of 1st class degrees); employer responses; measures of quality of delivery of
education, advice to students, etc;
– Flexibility – variable entry and exit points to courses; modular structure; the variety of full-time, part-time and distance
learning modes;
– Resource Utilisation – staff:student ratios; quotas met by each course; accommodation filled;
– Innovation – latest IT provision in linking lecture theatres to information databases; increased provision of flexilearning/
mixed mode course provision.
The application of business change techniques might include the following:
BPR with a focus on IT developments, flexible-learning or mixed mode course provision.
JIT with a focus on moves towards student-centred uptake of educational opportunities e.g. via intranet availability of lecture
and tutorial material linked to more flexible access to staff rather than a ‘push’ system of pre-structured times of
lectures/tutorials.
TQM with a focus on moves to improve quality in all aspects of the learning environment including delivery of lectures, access
to staff and pastoral care issues.
ABM with a focus on activities on a per student basis (both planned and actual) with a view to eliminating activities that do
not add value e.g. cost per lecture per student.

正确答案：
(b) A central feature of many performance measurement systems is the widespread use of league tables that display each
business unit’s performance relative to one another. In the case of service organisations such as TSC the use of league tables
emphasises the company’s critical success factors of profitability and quality of service by reporting results on a weekly basis
at the depot level. The fact that such league tables are used by management will actively encourage competition, in terms of
performance, among depots. The individual position of a business unit in the league table is keenly observed both by the
manager of that unit and his/her peers.
In theory, performance is transparent. In practice although each depot performs essentially the same function and is subject
to the same modes of measurement, circumstances pertaining to different business units may vary significantly. Some depots
may be situated near to the hub (main distribution centre), some may be located far away and some may be in urban zones
with well developed road networks whilst others may be in remote rural areas. Measuring performance via a league table
makes no allowance whatsoever for these relative differences, hence, inequality is built into the performance measurement
system.
Moreover, depot managers might be held responsible for areas over which they have no formal control. The network nature
of the business suggests that there will be a high degree of interdependence of depots; the depot responsible for collection
will very often not be the depot responsible for delivery. Therefore, it is frequently the case that business may be gained for
which the collecting depot receives the revenue, but for which the delivering depot bears the cost. Obviously this impacts
upon the profit statements of both depots. The formal system might not recognise such difficulties, the corporate view being
that ‘the business needs to be managed’; the depots should therefore see any such anomalies as mild constraints to work
around rather than barriers to break down. In such circumstances delivering depots and collecting depots should discuss such
problems on an informal basis. Such informal discussions are aided by close communications between depots recognising
the interdependencies of the business.