acca學(xué)習(xí)f1 p7全p1歷年真題

managementandbrandvalue.anotherlow-costcountry,whichwouldbeownedandoperatedbyHoppo.ItquicklyrealisedthatstoptheoutsourcingrelationshipwithRedCowouldmeanthelossofabout1,000jobsthereandcouldalsoraisethelikelihoodoflegalactionbyRedCoHoppoforlossofcontract.AsHoppo’smanufacturingcontractissoEsslandandTeelandlawandasaconsequenceofpoorlegaladvicethatHopporeceivedwhendrawingupthecontract.ItwasbelievedthatanylegalactionwouldbewidelyreportedbecauseofHoppo’sinternationalprofileandthatthismayresultinsomeunfavourablepublicity.Whenconsideringitsoptionsforadirectly-ownedfactory,Hoppo’snwastobuildamodernandefficientntwithHoppo’schiefexecutivesayingthattheywould eanypotentialinvestmentfromHoppo.Inaddition,themayorthetown.WhendecidingbetweenOotownandAatowninYuland,thegeneralviewwasthatallotherthingsbeingequal,HavingeawarethatinvestinginOotownandpayingthemoneytoitsmayorwasbeingconsideredbyHoppo,highlyethical ,hadbeencorruptandpetent,bothinallowingRedCotobreachemploymentandItwasdecidedthat,inseekingtorestoreitsreputation,the respondingtotheissuesraisedinthemedia.BecauseHoppo’sreputationforintegrityandtransparencywerecontainreassurancesabouttheseimpotantthemes.Brieflyexin‘related’and‘correlated’risks.ExplorethecorrelationbetweenlegalriskandreputationforHoppoifitweretocancelitscontractwithRed (10Describeanenvironmentalreport,ludingitspurposeandcontents,anddiscussthepotentialadvantagesofanenvironmentalreportforHoppoanditsshareholders. (10marks)case,whydevelosoundinternalcontrolsoverthesupplyandprocessingofTY13wouldbeimportantifHoppooptedtobuilditsownfactoryinYuland. (10marks)Draftthepressreleaseasdiscussedinthecase.ItDefineandexintheimportanceof‘integrity’and‘transparency’inthecontextofthe(6()ConstructanargumentpayingthebribetothemayorofOotownfrombothbusinessand (10Professionalmarkswillbeawardedinpart(d)fortheformat,tone,logicalflowandpersuasivenessofthepress (4(50SectionB–TWOquestionsONLYtobeWhenBlupCo(alisted newlistingrules,th industrycontext.KarenwasparticularlykeentotalktoJohnXu,theheadoftheauditcommittee.JohnexinedthatbecauseBlupCowasawatersupplyandwasthushighlyregulated,heconsidereditimportantthatallofthemembersoftheauditcommitteewereprofessionalwaterengineerssothattheyfullyunderstoodtheindustryanditssaidthattheyhadan‘excellent’relationship,sayingthatthiswasbecausetheexternalauditpracticewasrunbythechairman’sson-in-law.KarensaidthatoneoftheessentialfunctionsofinternalauditistoprovideassurancethattheinternalcontrolswhichDiscusstheimportanceofinternalauditinahighlyregulatedindustrysuchasthewaterindustrythatBlupCooperatesin. (i)CriticisethewaysinwhichBlupCo’sauditcommitteehasfailedtomeetbestpractice.()Exinwhytheauditcommitteeisresponsibleforoverseeingtheinternalauditfunction.Thetotalmarkswillbesplitequallybetweeneach (12Discusshoweffectiveinternalcontrolscanprovideassuranceontheintegrityoffinancial(6(25Respondingtotheseproblems,theDublandfinanceministerremarkedthat,‘financialrisksmaynotonlycauseshareholdersanditwasthisdutythatguidedBigBank’sreducedlending.Exinthemeaningof‘riskassessment’asusedbyRonNganddiscuss,inthecontextofthecase,the Describe‘fiduciaryduty’inthecontextofthecaseandcriticallyevaluatetheissuesraisedbyRonNg’s(7Exintheterm‘financialrisk’anddiscusshowmanagementoftheseriskscanbeembeddedinalargeorganisationsuchas (10(25Inearly2013,theremunerationcommitteeofBoomCo(alisted )mettodeterm herewardsforthecomplywiththeguidanceoftherelevantcodeofcorporateernance.Shereadoutthesectionthatshebelievedwasmostrelevanttotheirdiscussions.‘Asignificantproportionofexecutivedirectors’remunerationshouldbestructuredsoastolinkrewardstocorporateremunerationlevelswithnocorrespondingimprovementinperformance.Remunerationfornon-executivedirectorsmarketratesandthe entivisemediumtolong-termgrowthwhilstretainingtheexistingexecutiv inceaslongaspossible.Attheendofthemeeting,anewmemberofthecommittee,SamSouth,askedwhethertherewereanyperformance-relatedelementsofnon-executivedirectors’rewards.SaahUmmexinedthatthesewereonlyavailabletoexecutivemembersofth inlinewiththetermsofthecorporateernancecode.Exinwhatismeantbya‘codeofcorporateernance’anddiscussthegeneralpurposesofsuchacodeinlistedcompaniessuchasBoom (7Proposehowthecomponentsofarewardpackagemightbebalancedto‘entivisemediumtolong-termgrowthwhilstretainingtheexistingexecutiv inceaslongaspossible.’ (8marks)Brieflyexinthegeneralrolesofnon-executivedirectorsinalisted suchasBoomCo,anddiscusswhynon-executivedirectorsshouldnotreceiveperformancerelatedelementsintheirrewardsasSamSouth (10(25EndofQuestion153P13Y13(TY13)，已變得越來越稀有，因此非常昂貴。它需要仔細的加工，雖然HoppoTY13Hoppo的上市公司。多年來，該公司一直在埃斯蘭設(shè)計和開發(fā)產(chǎn)品，然后將制造外包給另一家公司RedCo，該公司總部位于發(fā)展中國家蒂蘭。這意味著RedCo以商定的價格并按照Hoppo的設(shè)計和技術(shù)規(guī)格生產(chǎn)Hoppo的產(chǎn)品。RedCo（一個發(fā)展中國家，土地和勞動力成本比埃斯蘭低）RedCoHoppoHoppo有著多年的合作關(guān)系，這些關(guān)系保證了即使在全球供應(yīng)短缺的時期也能正常獲得供應(yīng)。由于TY13TY13TY13RedCo然而，今年早些時候，RedCoHoppo媒體報道的發(fā)表，該報道顯示有證據(jù)表明，盡管Hoppo聲稱其所有外包客戶都享有相同的工作條RedCoTeeland、Red當(dāng)記者鮑勃·(BobHob)HoppoHoppo聲譽，并且其一些關(guān)鍵員工也出于同樣的原因被Hoppo所吸引。HoppoRedCoRedCoTY13Hoppo未來的信心時，Hoppo股價下跌。RedCoHoppoRedCo1,000RedCoHoppoHoppoRedCoRedCoHoppo，盡管合同Hoppo廠。Yuland被選為合適的國家，Hoppo將選擇范圍縮小到Y(jié)uland新工廠的兩個可能地點：一筆小數(shù)目，但對當(dāng)?shù)貋碚f是一大筆錢）Hoppo非常重要，因此花了一些時間進行思考，然后才決定是繼續(xù)保留RedCo還是在Ootown或Aatown建造一家新工廠。在意識到Hoppo正在考慮投資Ootown并向市長付款后，首席執(zhí)行官辦公室的一名工作人員告訴記者鮑勃·(BobHob)，埃斯蘭一家全國性報紙上刊登了一篇報道，稱“Hoppo勃·霍布(BobHob)發(fā)表言論，質(zhì)疑霍波關(guān)于誠信和透明度的主張，并表示最近發(fā)生的事件表明RedCoOotown關(guān)性（10分）描述環(huán)境報告，包括其目的和內(nèi)容，并討論環(huán)境報告對Hoppo及其股東的潛在優(yōu)勢。（10分） 控制如何具有戰(zhàn)略性。使用案例中的詳細示例解釋為什么如果Hopp