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Roy Crawford has argued for a reduction in both the product range and customer base to improve company
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3 The managers of Daylon plc are reviewing the company’s investment portfolio. About 15% of the portfolio is represented by a holding of 5,550,000 ordinary shares of Mondglobe plc. The managers are concerned about the effect on portfolio value if the price of Mondglobe’s shares should fall, and are considering selling the shares. Daylon’s investment bank has suggested that the risk of Mondglobe’s shares falling by more than 5% from their current value could be protected against by buying an over the counter option. The investment bank is prepared to sell an appropriate six month option to Daylon for £250,000.
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(c) Acting as an external consultant to Semer, discuss the validity of the proposed strategy to increase gearing, and explain whether or not the estimates produced in (b) above are likely to be accurate. (10 marks)
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(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)
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(d) Estimate by how much the bid might be increased without the shareholders of Paxis suffering a fall in their expected wealth, and discuss whether or not the directors of Paxis should proceed with the bid. (5 marks)
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(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.
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(b) Discuss the limitations of the above estimates. (6 marks)
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(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended
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(b) Assuming that Thai Curry Ltd claims relief for its trading loss against total profits under s.393A ICTA 1988,calculate the company’s corporation tax liability for the year ended 30 September 2005. (10 marks)
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(b) Briefly explain the two types of informal communication known as the grapevine and rumour. (6 marks)
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(iii) Lateral or horizontal. (3 marks)
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(ii) Upwards; (3 marks)
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6 Communication is important for all organisations and requires an understanding of communication flows and channels.
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(ii) Theory Y. (5 marks)
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(b) Explain what is meant by McGregor’s
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5 All managers need to understand the importance of motivation in the workplace.
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(b) Describe five main barriers to an effective appraisal interview. (10 marks)
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4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performance
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(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)
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(b) Describe the advantages of external recruitment. (5 marks)
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3 An organisation has decided to compare the benefits of promoting existing staff with those of appointing external
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2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.
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(e) Briefly provide five reasons to the management of Bailey’s why financial rewards could be considered to improve motivation. (5 marks)
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(iii) job enrichment. (5 marks)
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(ii) job enlargement; (5 marks)
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Jewel Co is setting up an online business importing and selling jewellery headphones. The cost of each set of headphones varies depending on the number purchased, although they can only be purchased in batches of 1,000 units. It also has to pay import taxes which vary according to the quantity purchased.
Swim Co offers training courses to athletes and has prepared the following breakeven chart:
Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period.
A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.
Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.
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