Which of following is a nonverbal behavior. in people's communication?()
A.the way one sits
B.how much one smiles
C.how much eye contact one makes
D.the telephone messages
A.the way one sits
B.how much one smiles
C.how much eye contact one makes
D.the telephone messages
To which of the following items does IAS 41 Agriculture apply?
(i) A change in the fair value of a herd of farm animals relating to the unit price of the animals
(ii) Logs held in a wood yard
(iii) Farm land which is used for growing vegetables
(iv) The cost of developing a new type of crop seed which is resistant to tropical diseases
A.All four
B.(i) only
C.(i) and (ii) only
D.(ii) and (iii) only
A. I am sad.
B. I am feeling well.
C. I am dirty.
D. I am very tired.
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the
aims of EACH of the following models for the implementation of strategic change:
(i) benchmarking;
(ii) balanced scorecard; and
(iii) activity-based models. (12 marks)
The following circumstances may arise in relation to the launch of a new product: (i) Demand is relatively inelastic (ii) There are significant economies of scale (iii) The firm wishes to discourage new entrants to the market (iv) The product life cycle is particularly short
Which of the above circumstances favour a penetration pricing policy?
A.(ii) and (iii) only
B.(ii) and (iv)
C.(i), (ii) and (iii)
D.(ii), (iii) and (iv) only
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
(i) A transaction processing system collects and records the transactions of an organisation
(ii) An executive information system is a way of integrating the data from all operations within the organisation into a single system
Which of the above statements is/are true?
A.(i) only
B.(ii) only
C.Both (i) and (ii)
D.Neither (i) nor (ii)
(i) The mix variance can be calculated by taking the difference between the actual quantity in the standard mix and the actual quantity in the actual mix, then multiplying it by the actual cost per kg
(ii) The mix variance arises because there is a difference between what the input should have been for the output achieved and the actual output
Which of the above statements is/are correct?
A.Neither (i) nor (ii)
B.Both (i) and (ii)
C.(i) only
D.(ii) only
Germane has a number of relationships with other companies.
In which of the following relationships is Germane necessarily the parent company?
(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares
(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder
(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly
A.(i) only
B.(i) and (ii) only
C.(ii) and (iii) only
D.All three
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
The Fruit Company (F Co) currently grows fruit which customers pick themselves from the fields before paying. F Co is concerned that a large number of customers are eating some of the fruit whilst picking it and are therefore not paying for all of it. As a result, it has to decide whether to hire staff to pick and package the fruit instead. The following values and costs have been identified:
(i) The total sales value of the fruit currently picked and paid for by customers
(ii) The cost of growing the fruit
(iii) The cost of hiring staff to pick and package the fruit
(iv) The total sales value of the fruit if it is picked and packaged by staff instead
Which of the above are relevant to the decision?
A.All of the above
B.(ii), (iii) and (iv) only
C.(i), (ii) and (iv) only
D.(i), (iii) and (iv) only
A.b;d;g;c;a;f;e
B.b;d;c;g;f;e;a
C.b;c;d;g;e;f;a
D.b;d;c;g;f;a;e