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(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants should
be applied to the provision of a forensic investigation service. (6 marks)
答案
更多“（c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professiona”相关的问题
第1题
(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system
and explain how you would attempt to assess them. (4 marks)
第2题
(b) Using relevant evaluation criteria, assess how achievable and compatible these three strategic goals are over
the next five years. (20 marks)
第3题
Clearly， intelligence encompasses more than a score on a test. Just what does it means to be smart？ How much of intelligence can be specified， and how much can we learn about it from neurology， genetics， computer science and other fields？
The defining term of intelligence in humans still seems to be the IQ score， even though IQ tests are not given as often as they used to be. The test comes primarily in two forms： the Stanford-Binet Intelligence Scale and the Wechsler Intelligence Scales （both come in adult and children's version）。 Generally costing several hundred dollars， they are usually given only by psychologists， although variations of them populate bookstores and the World Wide Web. Superhigh scores like vos Savant’s are no longer possible， because scoring is now based on a statistical population distribution among age pecks， rather tan simply dividing the mental are by the chronological age and multiplying by 100. Other standardized tests， such as the Scholastic Assessment Test （SAT） and the Graduate Record Exam （GRE）， capture the main aspects of IQ tests.
Such standardized tests may not assess all the important elements necessary to succeed in school and in life， argues Robert J. Sternberg. In his article “How Intelligent Is Intelligence Testing？”。 Sternberg notes that traditional tests best assess analytical and verbal skills but fail to measure creativity and practical knowledge， components also critical to problem solving and life success. Moreover， IQ tests do not necessarily predict so well once populations or situations change. Research has found that IQ predicted leadership sills when the tests were given under low-stress conditions， but under high-stress conditions. IQ was negatively correlated with leadership-that is it predicted the opposite. Anyone who bas toiled through SAT will testify that test-taking skill also matters， whether it‘s knowing when to guess or what questions of skip.
第26题：Which of the following may be required in an intelligence test？
A．Answering philosophical questions.
B．Folding or cutting paper into different shapes.
C．Telling the differences between certain concepts.
D．Choosing words or graphs similar to the given ones.
第4题
Analysis of recently published data, detailing the frequency and impact of earthquakes around the world, suggest that the likelihood of a strong earthquake occurring in the area where WSK has its only manufacturing and chemical storage facility is high. This very serious claim was made by the operations director at a recent board meeting following consultation with the senior scientific team. It has always been recognised that the WSK factory was situated in an area where earthquakes could occur, but the area had not experienced any major tremors for several years.
The possibility of an earthquake which could destroy the WSK factory and then cause a major environmental incident was of grave concern to the board, who decided that it needed to be fully evaluated and then effectively managed. The board asked the scientific team to calculate the probability of a toxic chemical emission being caused by an earthquake together with the consequential effects on the local environment and population, many of whom depended on WSK for employment and commercial activity. However, the scientific team were unable to provide any objective analysis to support their initial claim, they merely offered their best guess of what they perceived the risk to be.
The board concluded that this was inadequate, so they tasked the internal audit team to conduct an environmental audit, and to determine WSK’s environmental footprint.
Required:
(a) Evaluate the difficulties of risk perception, and describe the problems with the perception of risk shown by the scientific team at WSK. (8 marks)
(b) Explain the stages and benefits to WSK of conducting an environmental audit, and assess the importance of then reporting good quality information to the board. (10 marks)
(c) Explain the term environmental footprint, and assess how the activities of WSK contribute to its footprint. (7 marks)
第5题
Section B – TWO questions ONLY to be attempted
Plantex is a large international pharmaceutical company which has been at the forefront of research into developing cures for many tropical diseases. The nature of its business means that continuous and significant financial investment is required for research and development activities, for which its shareholders expect sizeable returns.
At a recent meeting of the board of Plantex, the finance director, Rachel Tang, submitted a paper on integrated reporting ＜IR＞ for discussion and consideration. She advised the board that Plantex had only ever disclosed the minimum information which it was required to by law, but recent developments in the International Integrated Reporting Framework has made a very strong case for broadening the amount of published corporate information.
The primary objective of ＜IR＞ is to demonstrate the clear link between a firm’s competitive strategy, governance system and financial performance, alongside the social, environmental and economic context within which the firm operates. Rachel Tang claimed that by integrating these different areas, the board of Plantex would be in a far better position to allocate its valuable resources more effectively and thereby make more environmental and socially sustainable decisions.
The chairman was highly supportive of the proposal as he had been trying to encourage a corporate citizenship agenda at recent board meetings. He suggested that ＜IR＞ would demonstrate that Plantex took corporate social responsibility seriously by being more transparent, accountable and responsive to its stakeholders’ demands.
Rachel Tang further asserted that ＜IR＞ would have the effect of simplifying published financial information, with excessive detail being removed and critical information being highlighted. If Plantex voluntarily adopted ＜IR＞ , its shareholders, and other stakeholders, would better understand how the firm was really performing and so be able to make a meaningful assessment of the firm’s long-term strategy. This openness could encourage further investment and strengthen the firm’s competitive position.
The chief executive, Stanley Broadway, suggested that this all sounded very good in theory, but he found it hard to justify the extra expense without any recognisable return to shareholders. He said it was ‘just another costly management fad that distracted the company from its real purpose – making money for its shareholders!’
Required:
(a) Explain the concept of corporate citizenship and assess the rights and responsibilities of Plantex as a corporate citizen of society. (7 marks)
(b) Describe the differing opinions about integrated reporting of Rachel Tang and Stanley Broadway and assess them using the relevant Gray, Owen & Adams positions on social responsibility. (6 marks)
(c) (i) Describe the advantages to Plantex and its stakeholders of adopting . (6 marks)
(ii) Explain how using an approach will provide information about the six capitals including the resources and relationships on which Plantex depends. (6 marks)
第6题
Clearly, intelligence encompasses more than a score on a test, Just what does it mean to be smart？ How much of intelligence can be specified, and how much can we earn about it from neurology, genetics, computer and other fields？
The defining term of intelligence in humans still seems to be the IQ score, even though IQ tests are not given as often as alley used to be. The test comes primrily in two forms: the Stanford-Binet Intelligence Scale and the Wechsler Intelligence Scales (both come in adult and children's version). Generally costing several hundred dollars, they are usually given only by psychologists, although variations of them populate book stores and the World Wide Web. Superhigh scores like vos Savant's are no longer possible, because scoring is now based on a statistical population distribution among age peers, Rather than simply dividing the mental age by the chronological age and multiplying by 100. Other standardized tests, such as the Scholastic Assessmen: Test (SAT)and the Graduate Record Exam (GRE),capture the main aspects of IQ tests.
Such standardized tests may not assess all the important elements necessary to succeed in school and in life, argues Robert J. Sternberg. In his article "How Intelligent Is Intelligence Testing？", Sternberg notes that traditional tests best assess analytica and verbal skills but fail to measure creativity and practical knowl- edge, components also critical to problem solving and life success. Moreover IQ tests do not necessarily predict so well once populations or situations change. Research has found that IQ predicted leadership skills when the tests were given under low-stress conditions, but under high-stress conditions, IQ was negatively correlated with leadership—that is, it predicted the opposite. Anyone who has toiled through SAT will testify that test-taking skill also matters, whether it's knowing when to guess or what questions to skip.
Which of the following may be required in an intelligence test？
A．Answering philosophical questions.
B．Folding or cutting paper into different shapes.
C．Telling the differences between certain concepts.
D．Choosing words or graphs similar to the given ones.
第7题
The chief executive officer (CEO) of Faoilean Co has just returned from a discussion at a leading university on the ‘application of options to investment decisions and corporate value’. She wants to understand how some of the ideas which were discussed can be applied to decisions made at Faoilean Co. She is still a little unclear about some of the discussion on options and their application, and wants further clarification on the following:
(i) Faoilean Co is involved in the exploration and extraction of oil and gas. Recently there have been indications that there could be significant deposits of oil and gas just off the shores of Ireland. The government of Ireland has invited companies to submit bids for the rights to commence the initial exploration of the area to assess the likelihood and amount of oil and gas deposits, with further extraction rights to follow. Faoilean Co is considering putting in a bid for the rights. The speaker leading the discussion suggested that using options as an investment assessment tool would be particularly useful to Faoilean Co in this respect.
(ii) The speaker further suggested that options were useful in determining the value of equity and default risk, and suggested that this was why companies facing severe financial distress could still have a positive equity value.
(iii) Towards the end of the discussion, the speaker suggested that changes in the values of options can be measured in terms of a number of risk factors known as the ‘greeks’, such as the ‘vega’. The CEO is unclear why option values are affected by so many different risk factors.
Required:
(a) With regard to (i) above, discuss how Faoilean Co may use the idea of options to help with the investment decision in bidding for the exploration rights, and explain the assumptions made when using the idea of options in making investment decisions. (11 marks)
(b) With regard to (ii) above, discuss how options could be useful in determining the value of equity and default risk, and why companies facing severe financial distress still have positive equity values. (9 marks)
(c) With regard to (iii) above, explain why changes in option values are determined by numerous different risk factors and what ‘vega’ determines. (5 marks)
第8题
An estimated 30 percent of outdoor lighting—plus even some indoor lighting—is wasted. Inefficient lighting costs U. S. about ＄10. 4 billion a year, according to Bob Gent of the International Dark-Sky Association, a nonprofit that aims to control light pollution.
Last year in Sydney, an estimated 2. 2 million Australians switched off their lights during “Earth Hour”, briefly reducing that city’s energy use by more than 10 percent. Motivated by such trends, more than two dozen cities worldwide went dim on March 29 this year in an hour-long demonstration.
A number of groups are trying to measure light pollution and assess its effects on the environment in the hope that people will reduce their own contribution to the problem. Scientists are trying to report how many stars we can see. In dark rural areas, about 2, 000 stars are typically visible at night, compared with“maybe five”in a bright city square—and about 5, 000 in centuries past.
People who are working while others are star-gazing may face the greatest risks. Nighttime exposure to white light can cause the growth of tumors (肿瘤) , experiments show. Two decades of research indicate that women who work night shifts have unusually high rates of breast cancer.
The word“drawbacks”in the first paragraph probably means_______.
A．benefits
B．interests
C．effects
D．problems
第9题
A . 0
B . 1
C . 2
D . 3
E . 4
第10题
A.management desires
B.organizational goals
C.employee satisfaction
D.increased market share
E.lowering production defects
