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Roy Crawford has argued for a reduction in both the product range and customer base to improve company
财会类考试>ACCA/CAT
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3 The managers of Daylon plc are reviewing the company’s investment portfolio. About 15% of the portfolio is represented by a holding of 5,550,000 ordinary shares of Mondglobe plc. The managers are concerned about the effect on portfolio value if the price of Mondglobe’s shares should fall, and are considering selling the shares. Daylon’s investment bank has suggested that the risk of Mondglobe’s shares falling by more than 5% from their current value could be protected against by buying an over the counter option. The investment bank is prepared to sell an appropriate six month option to Daylon for £250,000.
财会类考试>ACCA/CAT
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(c) Acting as an external consultant to Semer, discuss the validity of the proposed strategy to increase gearing, and explain whether or not the estimates produced in (b) above are likely to be accurate. (10 marks)
财会类考试>ACCA/CAT
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(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)
财会类考试>ACCA/CAT
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(d) Estimate by how much the bid might be increased without the shareholders of Paxis suffering a fall in their expected wealth, and discuss whether or not the directors of Paxis should proceed with the bid. (5 marks)
财会类考试>ACCA/CAT
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(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.
财会类考试>ACCA/CAT
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(b) Discuss the limitations of the above estimates. (6 marks)
财会类考试>ACCA/CAT
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(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended
财会类考试>ACCA/CAT
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(b) Assuming that Thai Curry Ltd claims relief for its trading loss against total profits under s.393A ICTA 1988,calculate the company’s corporation tax liability for the year ended 30 September 2005. (10 marks)
财会类考试>ACCA/CAT
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(b) Briefly explain the two types of informal communication known as the grapevine and rumour. (6 marks)
财会类考试>ACCA/CAT
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(iii) Lateral or horizontal. (3 marks)
财会类考试>ACCA/CAT
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(ii) Upwards; (3 marks)
财会类考试>ACCA/CAT
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6 Communication is important for all organisations and requires an understanding of communication flows and channels.
财会类考试>ACCA/CAT
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(ii) Theory Y. (5 marks)
财会类考试>ACCA/CAT
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(b) Explain what is meant by McGregor’s
财会类考试>ACCA/CAT
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5 All managers need to understand the importance of motivation in the workplace.
财会类考试>ACCA/CAT
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(b) Describe five main barriers to an effective appraisal interview. (10 marks)
财会类考试>ACCA/CAT
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4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performance
财会类考试>ACCA/CAT
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(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)
财会类考试>ACCA/CAT
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(b) Describe the advantages of external recruitment. (5 marks)
财会类考试>ACCA/CAT
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3 An organisation has decided to compare the benefits of promoting existing staff with those of appointing external
财会类考试>ACCA/CAT
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2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.
财会类考试>ACCA/CAT
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(e) Briefly provide five reasons to the management of Bailey’s why financial rewards could be considered to improve motivation. (5 marks)
财会类考试>ACCA/CAT
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(iii) job enrichment. (5 marks)
财会类考试>ACCA/CAT
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(ii) job enlargement; (5 marks)
财会类考试>ACCA/CAT