Peter is used to a simple way of living. He doesn't want to ______ so much money on food o
A.pay
B.spend
C.cost
D.take
A.pay
B.spend
C.cost
D.take
A.get; get
B.get; gotten
C.get; getting
D.got; gotten
A.set aside
B.set up
C.set in
D.set along
In recent discussions with Peter Wise, the managing director, it was agreed that as part of his continuous professional development (CPD) as a director, Angus should attend an overseas conference on tackling internet fraud, a line of business activity the company was keen to develop.
After the opening session, which gave delegates details of the content of the three-day conference, Angus realised that he already knew everything which was going to be covered from his private studies. So he decided instead to spend his time more productively at a local library reading up on issues which would directly help him with a forthcoming major assignment. He phoned Peter before leaving the conference explaining what he planned to do, but Peter said that he would still like him to attend the conference as he was bound to pick up new areas of useful and relevant knowledge. However, Angus still decided to leave after the morning coffee break.
He was observed leaving by one of the conference organisers, despite remaining signed in for the whole all day. At the start of Day 2, Angus returned to sign the attendance register again, but then immediately proceeded to leave the conference building. He was approached by the conference organiser who advised Angus that he really ought to report his absence. Angus explained to the conference organiser that he already knew much of the content of the conference, and so felt that it would be waste of his time if he stayed. Instead, he explained, he planned to spend the time more productively researching subject matter which better suited both his personal development and his company’s needs. On reflection, the conference organiser decided to report Angus’s absence.
Required:
(a) Evaluate the benefits of CPD to Angus Fortune, and describe the features of effective CPD. (10 marks)
(b) With reference to Kohlberg’s theory of human moral development, describe conventional level reasoning and discuss how Kohlberg’s conventional level arguments could be used to justify the conference organiser’s decision to report his absence. (8 marks)
(c) Evaluate Angus’s actions at the conference against the fundamental ethical principles which should have guided his behaviour as a professional accountant. (7 marks)
(Peter = P ; Sally = S)
P:Hello! This is Peter speaking______51_______,please?
S:I&39;m sorry. Professor Johnson is not here at the moment. This is his assistant ,Sally.______52______?
P:Yes. Please tell the professor that I* d like to ask for sick leave for tomorrow.
S: Sorry to hear that. May I ask______53_______with you?
P: I&39;m running a fever. I&39;ve caught a cold.
S:0h,________54_______?
P:No, not very serious, but the doctor told me to stay in bed and have good rest.
S:I see. I&39;ll___55________as soon as he comes back.
P:Thank you. Goodbye!
S:Bye!
Peter: What's there to do at night? Clerk: There are clubs, concerts, players and so on.
A.You make it
B.You find it
C.You manage it
D.You name it
提示:Peter给Johnson教授打电话请病假,接电话的是教授的助手 Sally。 (Peter=P;Sally=S)
P:Hello! This is Peter speaking.__________51________ ,please?
S:I’m sorry.Professor Johnson is not here at the moment.This is his assistant,Sally.________52________?
P:Yes.Please tell the professor that l’d like to ask for sick leave for tomorrow.
S:Sorry to hear that.May I ask________53________ with you?
P:I’m running a fever.I’ve caught a cold.
S:Oh,________54________ ?
P:N0,not very serious,but the doctor told me to stay in bed and have a good rest.
S:I see.I’ll________55________ as soon as he comes back.
P:Thank you.Goodbye!
S:Bye!
51_____________
53__________________________
52__________________________
55__________________________
54__________________________
请帮忙给出每个问题的正确答案和分析,谢谢!
(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult
life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live
in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s
fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no
longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held
at its offices in Cambridge.
Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of
tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of
the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does
have to be paid, then Linden Limited could always bear the cost.
Required:
Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there
is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider
national insurance (NIC) issues. (4 marks)