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（iii) problems with delegation; （4 marks)
(iii) problems with delegation; (4 marks)
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(iii) problems with delegation; (4 marks)
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更多“（iii) problems with delegation…”相关的问题
(i) The number of new employees recruited was lower than expected
(ii) Unexpected problems were encountered with production
(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning？
A.All of the above
B.(ii) and (iii) only
C.(i) only
D.None of the above
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurement
problems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications that
may be reduced or eliminated by each action:
(i) Focusing on and improving the measurement of customer satisfaction
(ii) Involving staff at all levels in the development and implementation of performance measures
(iii) Being flexible in the extent to which formal performance measures are relied on
(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
Section B – TWO questions ONLY to be attempted
A local government housing department (LGHD) has funds which it is proposing to spend on the upgrading of air conditioning systems in its housing inventory.
It is intended that the upgrading should enhance the quality of living for the occupants of the houses.
Preferred contractors will be identifi ed to carry out the work involved in the upgrading of the air conditioning systems, with each contractor being responsible for upgrading of the systems in a proportion of the houses. Contractors will also be required to provide a maintenance and operational advice service during the fi rst two years of operation of the upgraded systems.
Prior to a decision to implement the proposal, LGHD has decided that it should carry out a value for money (VFM) audit.
You have been given the task of preparing a report for LGHD, to help ensure that it can make an informed decision concerning the proposal.
Required:
Prepare a detailed analysis which will form. the basis for the preparation of the fi nal report. The analysis should include a clear explanation of the meaning and relevance of each of (i) to (iii) below:
(i) Value for Money (VFM) audit (including references to the roles of principal and agent). (6 marks)
(ii) Economy, effi ciency and effectiveness as part of the VFM audit. (6 marks)
(iii) The extent (if any) to which each of intangibility, heterogeneity, simultaneity and perishability may be seen to relate to the decision concerning the proposal, and any problems that may occur. (8 marks)
Note: Your analysis should incorporate specifi c references to examples relating to the upgrading proposal.
company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.
In conjunction with one of the three largest construction companies within their country they constructed the ‘365
Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces
within the complex. The complex facilities, which are available for use on each day of the year, include two tennis
courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable
for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and
is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in
popularity as a consequence of regular television coverage of equestrian and bowling events.
In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced
profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports
Complex’ is located has high unemployment but is served by all public transport services.
The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide
a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her
individual perception as to the interpretation of the information contained in the performance measurement system of
the complex. These are as follows:
Director
(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a
‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that
is the distinguishing feature of our business.’
(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios
which will lead to increased profits.’
(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care
of itself.’
(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.
In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for
matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local
bowling team.’
(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of
our facilities which will surely attract more customers.’
(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are
that the National Bowling Association is likely to offer large financial grants next year to sports complexes who
can show they have a demand for the sport but have deficiencies in availability of equipment.’
(g) ‘Why change our performance management system？ Our current areas of focus provide us with all the
information we need to ensure that we remain a profitable and effective business.’
As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following
performance measurement problems:
(i) Tunnel vision
(ii) Sub-optimisation
(iii) Misinterpretation
(iv) Myopia
(v) Measure fixation
(vi) Misrepresentation
(vii) Gaming
(viii) Ossification.
Required:
(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the
views of the directors (a-g) illustrate its application in each case. (12 marks)
Will We Run Out of Water？
Picture a "ghost ship" sinking into the sand, left to rot on dry land by a receding sea. Then imagine dust storms sweeping up toxic pesticides and chemical fertilizers from the dry seabed and spewing them across towns and villages.
Seem like a scene from a movie about the end of the world？ For people living near the Aral sea (咸海) in Central Asia, it's all too real. Thirty years ago, government planners diverted the rivers that flow into the sea in order to irrigate (provide water for) farmland. As a result, the sea has shrunk to half its original size, stranding (使搁浅) ships on dry land. The seawater has tripled in salt content and become polluted, killing all 24 native species offish.
Similar largecale efforts to redirect water in other parts of the world have also ended in ecological crisis, according to numerous environmental groups. But many countries continue to build massive dams and irrigation systems, even though such projects can create more problems than they fix. Why？ People in many parts of the world are desperate for water, and more people will need more water in the next century.
"Growing populations will worsen problems with water," says Peter H. Gleick, an environmental scientist at the Pacific Institute for studies in Development, Environment, and Security, a research organization in California. He fears that by the year 2025, as many as one-third of the world's projected (预测的) 8.3 billion people will suffer from water shortages.
WHERE WATER GOES
Only 2.5 percent of all water on Earth is freshwater, water suitable for drinking and growing food, says Sandra Postel, director of the Global Water Policy Project in Amherst, Mass. Two-thirds of this freshwater is locked in glaciers (冰山) and ice caps (冰盖). In fact, only a tiny percentage of freshwater is part of the water cycle, in which water evaporates and rises into the atmosphere, then condenses and falls back to Earth as precipitation (rain or snow).
Some precipitation runs off land to lakes and oceans, and some becomes groundwater, water that seeps into the earth. Much of this renewable freshwater ends up in remote places like the Amazon river basin in Brazil, where few people live, In fact, the world's population has access to only 12,500 cubic kilometers of freshwater—about the amount of water in Lake Superior(苏必利尔湖). And people use half of this amount already. "If water demand continues to climb rapidly," says Postel, "there will be severe shortages and damage to the aquatic (水的) environment."
CLOSE TO HOME
Water woes(灾难) may seem remote to people living in rich countries like the United States. But Americans could face serious water shortages, too especially in areas that rely on groundwater. Groundwater accumulates in aquifers (地下蓄水层), layers of sand and gravel that lie between soil and bedrock. (For every liter of surface water, more than 90 liters are hidden underground.) Although the United States has large aquifers, farmers, ranchers, and cities are tapping many of them for water faster than nature can replenish(补充) it. In northwest Texas, for example, overpumping has shrunk groundwater supplies by 25 percent, according to Postel.
Americans may face even more urgent problems from pollution. Drinking water in the United States is generally safe and meets high standards. Nevertheless, one in five Americans every day unknowingly drinks tap water contaminated with bacteria and chemical wastes, according to the Environmental Protection Agency. In Milwaukee, 400,000 people fell iii in 1993 after drinking tap water tainted with cryptosporidium (隐孢子虫), a microbe (微生物) that causes fever, diarrhea (腹泻) and vomiting.
THE SOURCE
Where so contaminants come from？ In developing countries, people dump raw (未经处理的) sewage(污水) into the same streams and rivers from which they draw water for drinking and co
A．Y
B．N
C．NG
(iv) how these problems might be overcome. (4 marks)
A.questions
B. answers
C. solutions
D. problems
Problems will ______ if you do it this way.
A．rise
B．arise
C．raise
D．arouse
Strong families are without problems at all.
A．Y
B．N
C．NG
He has not the ______ idea of the problems involved.
A．worst
B．faintest
C．most
D．weakest
