acca学习f1 p7全p1历年真题

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)，已变得越来越稀有，因此非常昂贵。它需要仔细的加工，虽然HoppoTY13Hoppo的上市公司。多年来，该公司一直在埃斯兰设计和开发产品，然后将制造外包给另一家公司RedCo，该公司总部位于发展中国家蒂兰。这意味着RedCo以商定的价格并按照Hoppo的设计和技术规格生产Hoppo的产品。RedCo（一个发展中国家，土地和劳动力成本比埃斯兰低）RedCoHoppoHoppo有着多年的合作关系，这些关系保证了即使在全球供应短缺的时期也能正常获得供应。由于TY13TY13TY13RedCo然而，今年早些时候，RedCoHoppo媒体报道的发表，该报道显示有证据表明，尽管Hoppo声称其所有外包客户都享有相同的工作条RedCoTeeland、Red当记者鲍勃·(BobHob)HoppoHoppo声誉，并且其一些关键员工也出于同样的原因被Hoppo所吸引。HoppoRedCoRedCoTY13Hoppo未来的信心时，Hoppo股价下跌。RedCoHoppoRedCo1,000RedCoHoppoHoppoRedCoRedCoHoppo，尽管合同Hoppo厂。Yuland被选为合适的国家，Hoppo将选择范围缩小到Yuland新工厂的两个可能地点：一笔小数目，但对当地来说是一大笔钱）Hoppo非常重要，因此花了一些时间进行思考，然后才决定是继续保留RedCo还是在Ootown或Aatown建造一家新工厂。在意识到Hoppo正在考虑投资Ootown并向市长付款后，首席执行官办公室的一名工作人员告诉记者鲍勃·(BobHob)，埃斯兰一家全国性报纸上刊登了一篇报道，称“Hoppo勃·霍布(BobHob)发表言论，质疑霍波关于诚信和透明度的主张，并表示最近发生的事件表明RedCoOotown关性（10分）描述环境报告，包括其目的和内容，并讨论环境报告对Hoppo及其股东的潜在优势。（10分） 控制如何具有战略性。使用案例中的详细示例解释为什么如果Hopp