题目内容
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The percentage of firs dying in the Black Forest is
A．41%.
B．43%.
C．26%.
D．76%.
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更多“The percentage of firs dying in the Black Forest isA．41%.B．43%.C．26%.D．76%.”相关的问题
As the college is a virtual organisation using serviced training rooms, Judy rarely sees her manager Blake Jones. However, he contacted her recently to suggest that they should conduct her fi rst appraisal and a date and time was agreed. Blake explained that ‘it would be just a general chat looking at how the year had gone. We need to do one to satisfy the college and the IMF’. The time of the appraisal was set for 3.00 pm, fi nishing at 5.00 pm.
The appraisal did start with a general discussion. Blake outlined the plans of the organisation and his own promotion hopes. Judy was surprised to see that Blake was not following any standard list of questions or noting down any of the answers she made. She told him that one of her main problems was the numeracy level of some of the candidates. She recognised that the course had no pre-conditions, ‘but it does require some basic mathematical skills that some of our candidates just do not have’.
After listening to Judy for a while Blake produced a statistical summary of the feedback questionnaires from the courses she had run in the last year. He said that the organisation expected its lecturers to attain an acceptable result in all 10 questions given in the post-course questionnaire. An acceptable result ‘is that 90% of all candidates said that they were ‘satisfi ed or very satisfi ed’ with key aspects of the course’. Judy had achieved this on seven of the questions but specifi cally failed on the following performance measures;
– Percentage of candidates who felt that the course was relevant to their current job – only 65% of your candidates felt that the course was relevant to their current job.
– Percentage of candidates who passed the examination – only 88？88% of your candidates passed the examination.
– Percentage of candidates who felt that the course pace was satisfactory – only 75% of your candidates felt that the pace of the course was satisfactory.
After expressing her surprise that she had not been given this information before, she immediately returned to the problem of numeracy skills. ‘As I told you’ she said ‘some of these students lack the mathematical skills to pass. That’s not my fault, it is yours – you should not have let them on the course in the fi rst place. You are just fi lling the places to make money’.
After a heated discussion, Blake then turned to the ‘last thing on my agenda’. He explained that it was only college policy to give pay increases to lecturers who had achieved 90% in all 10 questions, so there would be no increase for Judy next year. However, he also needed to discuss her workload for next year. He produced a spreadsheet and had just begun to discuss course planning and locations in great detail when his mobile phone rang. ‘I am sorry, Judy, I have to collect the children from school – I must go. I will write down your planned course assignments and e-mail them to you. I think that was a very useful discussion. Overall we are very happy with you. See you at the end-of-year party, and of course at next year’s appraisal.’ He left at 4.30 pm.
Required:
(a) Based on Judy’s appraisal, evaluate the appropriateness of the appraisal process and performance measures at the National College, from both an employee and an organisational perspective. (15 marks)
(b) Explain the concept and purpose of competency frameworks for organisations, assessing their potential use at the National College and the Institute of Managerial Finance. (10 marks)
Section B – TWO questions ONLY to be attempted
(a) Cate is an entity in the software industry. Cate had incurred substantial losses in the fi nancial years 31 May 2004 to 31 May 2009. In the fi nancial year to 31 May 2010 Cate made a small profi t before tax. This included signifi cant non-operating gains. In 2009, Cate recognised a material deferred tax asset in respect of carried forward losses, which will expire during 2012. Cate again recognised the deferred tax asset in 2010 on the basis of anticipated performance in the years from 2010 to 2012, based on budgets prepared in 2010. The budgets included high growth rates in profi tability. Cate argued that the budgets were realistic as there were positive indications from customers about future orders. Cate also had plans to expand sales to new markets and to sell new products whose development would be completed soon. Cate was taking measures to increase sales, implementing new programs to improve both productivity and profi tability. Deferred tax assets less deferred tax liabilities represent 25% of shareholders’ equity at 31 May 2010. There are no tax planning opportunities available to Cate that would create taxable profi t in the near future. (5 marks)
(b) At 31 May 2010 Cate held an investment in and had a signifi cant infl uence over Bates, a public limited company. Cate had carried out an impairment test in respect of its investment in accordance with the procedures prescribed in IAS 36, Impairment of assets. Cate argued that fair value was the only measure applicable in this case as value-in-use was not determinable as cash fl ow estimates had not been produced. Cate stated that there were no plans to dispose of the shareholding and hence there was no binding sale agreement. Cate also stated that the quoted share price was not an appropriate measure when considering the fair value of Cate’s signifi cant infl uence on Bates. Therefore, Cate estimated the fair value of its interest in Bates through application of two measurement techniques; one based on earnings multiples and the other based on an option–pricing model. Neither of these methods supported the existence of an impairment loss as of 31 May 2010. (5 marks)
(c) At 1 April 2009 Cate had a direct holding of shares giving 70% of the voting rights in Date. In May 2010, Date issued new shares, which were wholly subscribed for by a new investor. After the increase in capital, Cate retained an interest of 35% of the voting rights in its former subsidiary Date. At the same time, the shareholders of Date signed an agreement providing new governance rules for Date. Based on this new agreement, Cate was no longer to be represented on Date’s board or participate in its management. As a consequence Cate considered that its decision not to subscribe to the issue of new shares was equivalent to a decision to disinvest in Date. Cate argued that the decision not to invest clearly showed its new intention not to recover the investment in Date principally through continuing use of the asset and was considering selling the investment. Due to the fact that Date is a separate line of business (with separate cash fl ows, management and customers), Cate considered that the results of Date for the period to 31 May 2010 should be presented based on principles provided by IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. (8 marks)
(d) In its 2010 fi nancial statements, Cate disclosed the existence of a voluntary fund established in order to provide a post-retirement benefi t plan (Plan) to employees. Cate considers its contributions to the Plan to be voluntary, and has not recorded any related liability in its consolidated fi nancial statements. Cate has a history of paying benefi ts to its former employees, even increasing them to keep pace with infl ation since the commencement of the Plan. The main characteristics of the Plan are as follows:
(i) the Plan is totally funded by Cate;
(ii) the contributions for the Plan are made periodically;
(iii) the post retirement benefi t is calculated based on a percentage of the fi nal salaries of Plan participants dependent on the years of service;
(iv) the annual contributions to the Plan are determined as a function of the fair value of the assets less the liability arising from past services.
Cate argues that it should not have to recognise the Plan because, according to the underlying contract, it can terminate its contributions to the Plan, if and when it wishes. The termination clauses of the contract establish that Cate must immediately purchase lifetime annuities from an insurance company for all the retired employees who are already receiving benefi t when the termination of the contribution is communicated. (5 marks)
Required:
Discuss whether the accounting treatments proposed by the company are acceptable under International Financial Reporting Standards.
Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)
The mark allocation is shown against each of the four parts above.
A、benefits the FI by increasing the market value of the FI's liabilities
B、harms the FI by increasing the market value of the FI's liabilities
C、harms the FI by decreasing the market value of the FI's liabilities
D、benefits the FI by decreasing the market value of the FI's liabilities
E、benefits the FI by decreasing the market value of the FI's assets
A．The percentage is high.
B．The percentage is low.
C．The amount of the population is not so low.
D．It is not mentioned in the passage.
A.pH—pKa=logfu/fi
B.pKa—pH=logfu/fi
C.pH—pKa=fu/fi
D.pH—pKa—fi/fu
E.pKa—pH=log(1一fu/fi)
A.pH-pKa＝logfu/fi
B.pKa-pH＝logfu/fi
C.pH-pKa＝fu/fi
D.pH-pKa＝fi/fu
E.pKa-pH＝log(l-fu/fi)
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