题目内容
（请给出正确答案）
[主观题]
A member staff of the PBC should present his legitimate certificate for on-site examinatio
n.
A．Right
B．Wrong
C．Doesn't say
查看答案
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A．Right
B．Wrong
C．Doesn't say
如果结果不匹配，请 联系老师 获取答案
更多“A member staff of the PBC shou…”相关的问题
A.point out
B.point at
C.point in
Generally speeking,()should have a valid permit when he needs to enter the departure lounge.
A.a passenger
B.a crew member
C.an airport staff
D.a temporary visitor
A.Any shareholder who holds at least 3% of the shares in a listed company
B.Any staff member of a listed company
C.Any director, supervisor or senior executive of a listed company
Every customer attending the salon is first seen by a salon assistant, who washes their hair; next, by a senior stylist, who cuts or treats the hair depending on which service the customer wants; then finally, a junior stylist who dries their hair. The average length of time spent with each member of staff is as follows:
The salon is open for eight hours each day for six days per week. It is only closed for two weeks each year. Staff salaries are $40,000 each year for senior stylists, $28,000 each year for junior stylists and $12,000 each year for the assistants. The cost of cleaning products applied when washing the hair is $0·60 per client. The cost of all additional products applied during a ‘treatment’ is $7·40 per client. Other salon costs (excluding labour and raw materials) amount to $106,400 each year.
Glam Co charges $60 for each cut and $110 for each treatment.
The senior stylists’ time has been correctly identified as the bottleneck activity.
Required:
(a) Briefly explain why the senior stylists’ time has been described as the ‘bottleneck activity’, supporting your answer with calculations. (4 marks)
(b) Calculate the throughput accounting ratio (TPAR) for ‘cuts’ and the TPAR for ‘treatments’ assuming the bottleneck activity is fully utilised. (6 marks)
– Operating mostly in secondary cities to reduce landing costs.
– Using only one type of aircraft in order to reduce maintenance and operational costs. These planes are leased rather than bought outright.
– Having only one category of seat class.
– Having no pre-allocated seats or in-flight entertainment.
– Focusing on e-commerce with customers both booking tickets and checking in for flights online.
The airline was given an ‘on time arrival’ ranking of seventh best by the country’s aviation authority, who rank all 50 of the country’s airlines based on the number of flights which arrive on time at their destinations. 48 Jamair flights were cancelled in 2013 compared to 35 in 2012. This increase was due to an increase in the staff absentee rate at Jamair from 3 days per staff member per year to 4·5 days.
The average ‘ground turnaround time’ for airlines in Shania is 50 minutes, meaning that, on average, planes are on the ground for cleaning, refuelling, etc for 50 minutes before departing again. Customer satisfaction surveys have shown that 85% of customers are happy with the standard of cleanliness on Jamair’s planes.
The number of passengers carried by the airline has grown from 300,000 passengers on a total of 3,428 flights in 2007 to 920,000 passengers on 7,650 flights in 2013. The overall growth of the airline has been helped by the limited route licensing policy of the Shanian government, which has given Jamair almost monopoly status on some of its routes. However, the government is now set to change this policy with almost immediate effect, and it has become more important than ever to monitor performance effectively.
Required:
(a) Describe each of the four perspectives of the balanced scorecard. (6 marks)
(b) For each perspective of the balanced scorecard, identify one goal together with a corresponding performance measure which could be used by Jamair to measure the company’s performance. The goals and measures should be specifically relevant to Jamair. For each pair of goals and measures, explain why you have chosen them. (9 marks)
Roles affect us as sets of norms that define our duties the actions others can legitimately insist that we perform, and our fight the actions we can legitimately insist that others perform. Every role has at least one reciprocal role attached to it; the fights of one role are the duties of the other role. As we have noted, we have a social niche for the sick. Sick people have fights our society says they do not have to function in usual ways until they get well. But sick people also have the duty to get well and "not enjoy themselves too much." The sick role also entails an appeal to another party the physician. The physician must perceive the patient as trying to get well this is the physician’s right and the patient’s duty. And the patient must see the doctor as sincere the patient’s fight and the physician’s duty. It should come as no surprise that the quality of medical care falters when patient and physician role expectations break down.
One way that people are linked in groups is through networks of reciprocal roles. Role relationships tie us to one another because the rights of one end of the relationship are the duties of the other. People experience these stable relationships as social structure a hospital, a college, a family, a gang, an army, and so on.
If your are a patient, you take on all the following roles EXCEPT the role as______.
A．a friend of your fellow patients
B．a staff member of the hospital
C．the receiver of the treatment
D．a buyer of medicines
An undergraduate course consists of a series of lectures, seminars and tutorials and, in science and engineering, laboratory classes, which in total account for about 15 hours per week. Arts students may well find that their official contact with teachers is less than this average, while science and engineering students may expect to be timetabled for up to 20 hours per week. Students studying for a particular degree will take a series of lecture courses which run in parallel at a fixed time in each week and may last one academic term or the whole year. Associated with each lecture course are seminars, tutorials and laboratory classes which draw upon, analyze, illustrate or amplify the topics presented in the lectures. Lecture classes can vary in size from 20 to 200 although larger sized lectures tend to decrease as students progress into the second and third year and more options become available. Seminars and tutorials are on the whole much smaller than lecture classes and in some departments can be on a one-to-one basis (that is, one member of staff to one student). Students are normallyexpecte to prepare work in advance for seminars and tutorials and this can take the form. of researching a topic for discussion, by writing essays or by solving problems. Lectures, seminars and tutorials are all one hour in length, whilst laboratory classes usually last either 2 or 3 hours. Much emphasis is put on how to spend as much time if not more studying by themselves as being taught. In the UK it is still common for people to say that they are u reading for a degree I Each student has a tutor whom they can consult on any matter whether academic or personal. Although the tutor will help, motivation for study is expected to come from the student.
41.According to the passage, science and engineering courses seem to be mor______/than arts course
A. motivating
B. varied
C. demanding
D. interesting
42.Which of the following is the length of lectures or seminars or tutorials？,
A. 1 hour.
B. 2 hours.
C. 3 hours.
D. 15 hours.
43.In British universities, teaching and learning are carried out in .
A. a variety of ways
B. laboratory classes
C. seminars and tutorials
D. lectures and tutorials
21. Information is so important that()
A. managers can make decisions without it
B. managers can only make decisions blindly without it
C. managers will know nothing without it
22. Information technology()
A. could be used to gather and deliver information for？decision-making
B. is necessary to make a good decision
C. can be used to determine whether to order more chips
23. Information can()
A. help customers to know many things but not product availability.
B. not be used to reduce human resource requirements
C. help to refine channel relationships
24. If you are a manager, you will use information to().
A. help improve customer service
B. order more chips
C. know which staff member is not on duty and should be laid off
25. The main point of this passage is about().
A. how to use information
B. the importance of information
C. where to gather information
Within Australia, Australian Hotels Inc. (AHI) operates nine hotels and employs over 2,000 permanent full-time staff, 300 permanent part-time employees and 100 casual staff. One of its latest ventures, the Sydney Airport Hotel (SAH), opened in March 1995. The hotel is the closest to Sydney Airport and is designed to provide the best available accommodation, food and beverage and meeting facilities in Sydney's southern suburbs. Similar to many international hotel chains, however, AHI has experienced difficulties in Australia in providing long-term profits for hotel owners, as a result of the country's high labour-coat structure. In order to develop an economically viable hotel organisation model, AHI decided to implement some new policies and practices at SAH.
The first of the initiatives was an organisational structure with only three levels of management -- compared to the traditional seven. Partly as a result of this change, there are 25 percent fewer management positions, enabling a significant saving. This change also has other implications. Communication, both up and down the organisation, has greatly improved. Decision-making has been forced down in many eases to front-line employees. As a result, guest requests are usually me without reference to a supervisor, improving both customer and employee satisfaction.
The hotel recognised that it would need a different approach to selecting employees who would fit in with its new policies. In its advertisements, the hotel stated a preference for people with some "service" experience in order to minimize traditional work practices being introduced into the hotel. Over 7,000 applicants filled in application forms for the 120 jobs initially offered at SAH. The balance of the positions at the hotel (30 management and 40 shift leader positions) were predominantly filled by transfers from other AHI properties.
A series of tests and interviews were conducted with potential employees, which eventually left 280 applicants competing the 120 advertised positions. After the final interview, potential recruits were divided into three categories. Category A was for applicants exhibiting strong leadership qualities, Category C was for applicants perceived to be followers, and Category B was for applicants with both leader and follower qualities. Department heads and shift leaders then composed prospective teams using a combination of people from all three categories. Once suitable teams were formed, offers of employment were made team members.
Another major initiative by SAH was to adopt a totally multi-skilled workforce. Although there may be some limitations with highly technical jobs such as cooking or maintenance, wherever possible, employees at SAH are able to work in a wide variety of positions. A multi-skilled workforce provides far greater management flexibility, during peak and quiet times to transfer employees to needed positions. For example, when office staff are away on holidays during quiet periods of the year, employees in either food or beverage or housekeeping departments can temporarily fill in.
The most crucial way, however, of improving the labour cost structure at SAH was to find better, more productive ways of providing customer service. SAH management concluded this would first require a process of "benchmarking". The prime objective of the benchmarking process was to compare a range of service delivery processes across a range of criteria using made up of employees from different departments within the hotel which interacted with each other. This process resulted in performance measures that greatly enhanced SAH's ability to improve productivity and quality.
The front office team discovered through this project that a high proportion of AHI club member reservations were incomplete. As a result, the service provided to these guests was below the standard promised to them as part of their membership agr
A．management
B．size
C．staff
D．policies
(a) Delhi Co, a potential new client, is a privately owned and rapidly expanding company which currently operates below the audit threshold in the country in which it is based. The company’s management is currently considering having either a full audit or a limited assurance review of their financial statements. The partner would like you to assist the management of Delhi Co by writing a response to them in which you:
(i) Explain the difference between an audit of historical financial statements and a limited assurance review. (4 marks)
(ii) Discuss the relative advantages and disadvantages to Delhi Co of having an audit of their historical financial statements as opposed to a limited assurance review. (8 marks)
Delhi Co was incorporated in 2005, with founder and chief executive Mr Nimesh Dattani as the sole shareholder. After a period of rapid growth, Delhi Co took out a ten-year bank loan facility in June 2007 to finance Mr Dattani’s ambitious expansion plans. This was supported by a further injection of financial capital in 2014 through a new issue of shares in the company. The shares were sold to Mr Robert Hyland, an ex-business partner of Mr Dattani. The sale gave Mr Hyland a 40% shareholding in Delhi Co. He has no involvement in the management of the company.
Until recently Delhi Co operated with a small accounting department, comprising one full-time member of staff and one part-time employee. Due to the expansion of the company and Mr Dattani’s plans to expand the customer base internationally, it has been necessary to increase the size of the accounting function to include two new full-time members of staff. Both of the new recruits are part-qualified accountants and Mr Dattani has committed to sponsoring them through their remaining training and ACCA examinations.
Required:
Prepare the response to the management of Delhi Co as requested by the partner.
Note: The split of the mark allocation is shown against each of the issues above.
(b) The audit committee of another client, Mumbai Co, has asked the partner to consider whether it would be possible for the audit team to perform. a review of the company’s internal control system. A number of recent incidents have raised concerns amongst the management team that controls have deteriorated and that this has increased the risk of fraud, as well as inefficient commercial practices. The audit report for the audit of the financial statements of Mumbai Co for the year ended 31 March 2016 was signed a few weeks ago. Mumbai Co is a listed company.
Required:
In respect of the request for Chennai & Co to review Mumbai Co’s internal control systems: Identify and discuss the relevant ethical and professional issues raised, and recommend any actions necessary. (8 marks)
