We have a division of labor between my wife and me. She does_________ and I do_________ . ()
A.cooking … eating
B.a cooking … an eating
C.the cooking … the eating
D.cook…eat
A.cooking … eating
B.a cooking … an eating
C.the cooking … the eating
D.cook…eat
第1题
—_______________________________
—We have three major divisions Operations, Sales and Marketing, Finance and Administration.
A、How many departments do we have?
B、Which division are you in?
C、Which department shows the best?
第4题
A.How many PE classes do we have
B.o you like PE classes
C.When do we have PE classes
第5题
A.TFSUDLOS
B.TFDISQADL
C.TFNDROP
D.TFDISSDL
第6题
Section B – TWO questions ONLY to be attempted
Perkin manufactures electronic components for export worldwide, from factories in Ceeland, for use in smartphones and hand held gaming devices. These two markets are supplied with similar components by two divisions, Phones Division (P) and Gaming Division (G). Each division has its own selling, purchasing, IT and research and development functions, but separate IT systems. Some manufacturing facilities, however, are shared between the two divisions.
Perkin’s corporate objective is to maximise shareholder wealth through innovation and continuous technological improvement in its products. The manufacturers of smartphones and gaming devices, who use Perkin’s components, update their products frequently and constantly compete with each other to launch models which are technically superior.
Perkin has a well-established incremental budgeting process. Divisional managers forecast sales volumes and costs months in advance of the budget year. These divisional budgets are then scrutinised by the main board, and revised significantly by them in line with targets they have set for the business. The finalised budgets are often approved after the start of the accounting year. Under pressure to deliver consistent returns to institutional shareholders, the board does not tolerate failure by either division to achieve the planned net profit for the year once the budget is approved. Last year’s results were poor compared to the annual budget. Divisional managers, who are appraised on the financial performance of their own division, have complained about the length of time that the budgeting process takes and that the performance of their divisions could have been better but was constrained by the budgets which were set for them.
In P Division, managers had failed to anticipate the high popularity of a new smartphone model incorporating a large screen designed for playing games, and had not made the necessary technical modifications to the division’s own components. This was due to the high costs of doing so, which had not been budgeted for. Based on the original sales forecast, P Division had already committed to manufacturing large quantities of the existing version of the component and so had to heavily discount these in order to achieve the planned sales volumes.
A critical material in the manufacture of Perkin’s products is silver, which is a commodity which changes materially in price according to worldwide supply and demand. During the year supplies of silver were reduced significantly for a short period of time and G Division paid high prices to ensure continued supply. Managers of G Division were unaware that P Division held large inventories of silver which they had purchased when the price was much lower.
Initially, G Division accurately forecasted demand for its components based on the previous years’ sales volumes plus the historic annual growth rate of 5%. However, overall sales volumes were much lower than budgeted. This was due to a fire at the factory of their main customer, which was then closed for part of the year. Reacting to this news, managers at G Division took action to reduce costs, including closing one of the three R&D facilities in the division.
However, when the customer’s factory reopened, G Division was unwilling to recruit extra staff to cope with increased demand; nor would P Division re-allocate shared manufacturing facilities to them, in case demand increased for its own products later in the year. As a result, Perkin lost the prestigious preferred supplier status from their main customer who was unhappy with G Division’s failure to effectively respond to the additional demand. The customer had been forced to purchase a more expensive, though technically superior, component from an alternative manufacturer.
The institutional shareholders’ representative, recently appointed to the board, has asked you as a performance management expert for your advice. ‘We need to know whether Perkin’s budgeting process is appropriate for the business, and how this contributed to last year’s poor performance’, she said, ‘and more importantly, how do we need to change the process to prevent this happening in the future, such as a move to beyond budgeting.’
Required:
(a) Evaluate the weaknesses in Perkin’s current budgeting system and whether it is suitable for the environment in which Perkin operates. (13 marks)
(b) Evaluate the impact on Perkin of moving to beyond budgeting. (12 marks)
第7题
As long as the resources we consumed each year came primarily from within our own boundaries, this was largely an internal matter. But as our resources come more and more from the outside world, "outsiders" are going to have some stay over the rate at which and terms under which we consume. We will no longer be able to think in terms of "our" resources and "their" resources, but only of common resources.
As Americans consuming such a disproportionate share of the world's resources, we have to question whether or not we can continue our pursuit of super affluence in a world of scarcity. We are now reaching the point where we must carefully examine the presumed link between our level of well-being and the level of material goods consumed. If you have only one crust of bread, then an additional crust of bread doesn't make that much different. In the eyes of most of the world today, Americans have their loaf of bread and are asking for still more. People elsewhere are beginning to ask why. This is the question we're going to have to answer, whether we're trying to persuade countries to step up their exports of oil to us or trying to convince them that we ought to be permitted to maintain our share of the world fish catch.
The prospect of a scarcity of, and competition for, the world's resources require that we reexamine the way in which we relate to the rest of the world. It means we find ways of cutting back on resource consumption that is dependent on the resources and cooperation of other countries. We cannot expect people in these countries to concern themselves with our worsening energy and food shortages unless we demonstrate some concern for the hunger, illiteracy and disease that are diminishing life for them.
The writer warns Americans that ______.
A.their excessive consumption has caused world resource exhaustion
B.they are confronted with the problem of how to obtain more material goods
C.their unfair share of the world's resources should give way to proper division among countries
D.they have to discard their cars for lack of fossil fuel in the world
第8题
A.to which
B.which
C.with which
D.in which
第9题
Questions are based on the following passage.
Romantic love has clear evolutionary roots but our views about what makes an ideal romanticrelationship can be swayed by the society we.live in.So says psychologist Maureen O'Sullivan from theUniversity of San Francisco.She suggests that humans have always tried to strengthen the pair-bond tomaximise (使最大化) reproductive success.Many societies throughout history and around the world today have cultivated strong pressures tostay married.In those where ties to family and commtmity are strong, lifelong marriages can bepromoted by practices such as the cultural prohibition of divorce and arranged marriages that are seenas a contract between two families, not just two individuals.In modern western societies, however, thefocus on ndividuality and independence means that people are less concerned about conforming to (遵守 ) the dictates of family and culture.In the absence of societal pressures to maintain pair-bonds,O'Sullivan suggests that romantic love has increasingly come to be seen as the factor that shoulddetermine who we stay with and for how long."That's why historically we see an increase in romantic love as a basis for forming long-term relationships," she says.According to O'Sullivan culture also shapes the sorts of feelings we expect to have, and actually doexperience, when in love.Although the negative emotions associated with romantic love-fear of loss,disappointment and jealousy-are fairly consistent across cultures, the positive feelings can vary. "If youask Japanese students to list the positive attributes they expect in a romantic partner, they rate highlythings like loyalty, commitment and devotion," says O'Sullivan. "If you ask American college women,they expect everything under the sun: in addition to being committed, partners have to be amusing,funny and a friend."We judge a potential partner according to our specific cultural expectations about what romanticlove should feel like.If you believe that you have found true romance, and your culture tells you thatthis is what a long-term relationship should be based on, there is less need to rely on social or familypressures to keep couples together, O'Sullivan argues.
What does the author say about people's views of an ideal romantic relationship?
A.They vary from culture to culture.
B.They ensure the reproductive success.
C.They reflect the evolutionary process.
D.They are influenced by psychologists.
第10题
(b) The management of Division C has identified the need to achieve cost savings in order to become more
competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will
provide a focus for performance measurement and improvement.
Required:
Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which
must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order
that overall cost savings might be achieved and hence the performance improved. (8 marks)