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we should maintain a(n) () between work and play.
A.peace
B.agreement
C.relation
D.Balance
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A.peace
B.agreement
C.relation
D.Balance
3 The Chemical Services Group plc (CSG), which operates a divisionalised structure, provides services to industrial and
domestic customers in Swingland, a country whose economic climate is subject to significant variations. There have
been a number of recent changes at board level within CSG and therefore the managing director called a meeting of
the board of directors at which each of four recently appointed directors put forward their view as to what their primary
focus should be. These were as follows:
The research and development director stated that ‘my primary focus is upon ensuring that we continue to develop
the products and services that satisfy the requirements of our existing and potential customers’.
The finance director stated that ‘my primary focus is upon keeping our investors satisfied’.
The human resources director stated that ‘my primary focus is upon ensuring that we take all the steps necessary to
establish and maintain our reputation as a responsible employer’.
The corporate affairs director stated that ‘my primary focus is upon the need to ensure that we are recognised as a
socially responsible organisation’.
Required:
(a) Discuss the criteria that should be considered in deciding upon suitable performance measures in respect of
the primary focus of each of the FOUR directors of CSG providing THREE appropriate quantitative measures
for each primary focus.
Note: your answer may include financial or non-financial quantitative measures. (12 marks)
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)
ke is not only a way of greeting; it can also show your personality. Since we all want to set a good first impression, it is important to know the right shaking hands manners.
Stand up and maintain eye contact while shaking hands. If you are seated when someone comes for a handshake, stand up and shake his or her hand. It is impolite to be still seated. Keep right distance between the two of you; not too close, but enough distance to shake your hands well. Keeping eye contact makes the other person feel welcome and comfortable.
Keep a handshake brief and firm. You let go of each other's hand after 2-3 seconds. Make sure your handshake ends before your conversation does. One's handshake should show a feeling of strength and warmth. The hand should be firm and not lifeless like seaweed. Then, how firm should a handshake be? Just grasp the person's hand completely and do not press it too hard.
1.Which of the following statements about the significance of handshakes is not true?()
A.Handshakes are just a gesture of greeting
B.Handshakes are more than a way of greeting
C.Handshakes can show our personality
2.If you are seated when someone comes for a handshake, you should().
A.stand up and shake his or her hand
B.keep seated and shake his or her hand
C.bow and say hello to him or her
3.Keeping eye contact while shaking hands makes, the other person feel ().
A.nervous
B.comfortable
C.afraid
4.How long does a handshake usually last?()
A.As long as the conversation lasts
B.5 minutes
C.23 seconds
5.Which of the following words can best describe a proper handshake?()
A.brief and strong
B.brief and firm
C.brief and soft
is not only a way of greeting; it can also show your personality. Since we all want to set a good first impression, it is important to know the right shaking hands manners.
Stand up and maintain eye contact while shaking hands. If you are seated when someone comes for a handshake, stand up and shake his or her hand. It is impolite to be still seated. Keep right distance between the two of you; not too close, but enough distance to shake your hands well. Keeping eye contact makes the other person feel welcome and comfortable.
Keep a handshake brief and firm. You let go of each other’s hand after 2-3 seconds. Make sure your handshake ends before your conversation does. One’s handshake should show a feeling of strength and warmth. The hand should be firm and not lifeless like seaweed. Then, how firm should a handshake be? Just grasp the person’s hand completely and do not press it too hard.
21.The best title for this passage would be ().
A.Keeping Eye Contact
B.Shaking Hands Manners
C.Make Greetings
22.According to the passage, which of following statements is True()?
A.Handshake is just a gesture of greeting.
B.Handshake is just a way of greeting.
C.It is important to know the right shaking hands manners.
23.Which is the proper way to shake hands()?
A.When someone comes for a handshake, you are seated.
B.When someone comes for a handshake, you should stand up.
C.When someone comes for a handshake, you can talk with others.
24.One’s handshake should show a feeling of().
A.briefness and firmness
B.welcome and comfort
C.strength and warmth
25.How brief should a handshake be()?
A.Let go of each other’s hand after 2-3 seconds.
B.Just grasp the person’s hand completely.
C.Keep right distance between the two of you.
A.We always take good relations with our customers seriously
B.We have paid great efforts to maintain good relations with our customers
C.We have paid attention to establish good relations with our customers
D.We always treat our customers with good relations
A.should
B.ought to
C.must to
D.dare
A.Unless
B.But for
C.As to
D.As for
A.reduce
B.sacrifice
C.give
D.realize