...Final Assessment ACCA FINAL ASSESSMENT Advanced Performance Management JUNE 2009 QUESTION PAPER Time allowed Reading time: 15 minutes Writing time: 3 hours This paper is divided into two sections Section A BOTH questions are compulsory and MUST be answered TWO questions ONLY to be answered Section B Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall Kaplan Publishing/Kaplan Financial KAPLAN PUBLISHING Page 1 of 9 ACCA P5 Advanced Performance Management © Kaplan Financial Limited, 2008 All rights reserved. No part of this examination may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without prior permission from Kaplan Publishing. Page 2 of 9 KAPLAN PUBLISHING Final Assessment SECTION A BOTH questions are compulsory and MUST be answered QUESTION 1 John Wizard has recently won a contract to act as a financial consultant to Sportstown, a publicly owned organisation that provides a range of community services to its inhabitants. Wizard’s first brief is to prepare a report on the ‘Operating Efficiency and Financial Performance’ of the leisure centre that is owned and managed by the public body. The governing body of Sportstown has become increasingly concerned by the growing financial subsidy that it has to provide to its leisure centre. Sportstown...
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...Exploring the Motherboard and Busses Exploring the Motherboard and Busses The motherboard represents the logical foundation of the computer. Everything that makes a computer must be attached to the motherboard. Answer the following questions: 1. What are the major components of the motherboard? Provide a brief description of each component. 1. Processor (CPU): The processor is the brain of the computer and is the chip where all the computing is done. 2. Memory: This is where the computer stores information while it is working on it. 3. Chipset: The chipset is a link between the processor and the outside world, and handles things like controlling the hard drives, the USB ports, the keyboard and mouse, generates the sounds the computer makes, and sometimes even creates the pictures you see on the screen. 4. Expansion Slots: Expansion slots are connectors that allow you to attach additional cards on the computer, such as video cards, sound cards, modems, and add abilities to the computer that the motherboard doesn’t provide. 5. I/O (Inputs/ Outputs): These are a set of connectors that allows you to connect various devices to the computer, such as the keyboard, monitor, mouse, hard drives, flash drives, printers, and connect the computer to a network. 2. Upgrading only the motherboard will give some performance improvement to a computer system. Why? Upgrading the motherboard will definitely give performance improvement to any computer system...
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...Dissertations from the International Graduate School of Management and Industrial Engineering, IMIE No.93, Licentiate Thesis Linköping Studies in Science and Technology Thesis No. 1180, LiU-TEK-LIC 2005:35 Logistics Collaboration in Supply Chains – A Survey of Swedish Manufacturing Companies Erik Sandberg Logistics Management Department of Management and Economics Linköpings universitet, SE-581 83 Linköping © Erik Sandberg, 2005 LiU-Tek-Lic-2005:35, Thesis No. 1180 ISBN: 91-85299-80-4 ISSN: 0280-7971 ISSN: 1402-0793 Printed by: UniTryck, Linköping Distributed by: Linköpings universitet Department of Management and Economics SE-581 83 Linköping, Sweden Tel: +46 13 281000, fax: +46 13 281873 Abstract The purpose of this thesis is to describe logistics collaboration in supply chains. During the past two decades, a new trend towards integration and collaboration in supply chains has been recognised among researchers as well as among business practitioners. This philosophy is called supply chain management and has received enormous attention in logistics research. Collaboration based on supply chain management is expected to reduce total cost and improve service towards the supply chain’s end customers at the same time. The argumentation in existing literature is however seldom underpinned by more rigorous empirical material and becomes therefore conceptual and superficial. Furthermore, it is incongruous about what actually is done when companies collaborate and...
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...Reading and writing Oxford : Oxford Univeristy Press, 2006 LLB 428 CAM* IELTS with answer 2: (1b+2c) Cambridge : Cambridge Univerity Press, 2003 Summary: It containes: four complete tests for Academic candidates ENG Exams – IELTS * Catt, Carolyn Language Passport, Preparing students for the IELTS interview New Zealand : Addison Wesley Longman, 1966 ENG Exams – IELTS * IELTS with answer 1: (1b+2c) Cambridge : Cambridge Univerity Press, 2003 Summary: It containes: four complete tests for Academic candidates 428 JAK* Jakeman, Vanessa IELTS Practice Tests Plus London : Longman, 2001 LLB 428 SAH* Sahanaya, Wendy IELTS preparation and practice Oxford : Oxford Univeristy Press, 2006 ENG Exams – IELTS * Deakin, Greg Practice tests for IELTS Melbourne : Indonesia Australia Language Foundation, 1996 LLB 428 SAH Sahanaya, Wendy IELTS. Preparation and Practice. Reading and Writing . Academic Module Oxford : Oxford University Press, 2001 LLB 428 SAH Sahanaya, Wendy IELTS Preparation and Practice. Listening and Speaking Oxford University Press Melbourne, 2001 ENG Exams - IELTS CAM* IELTS with answer 3: (1b+2c) Cambridge : Cambridge Univerity Press, 2003 Summary: It containes: four complete tests for Academic candidates LLB 428 SAH* Sahanaya, Wendy IELTS preparation and practice: Listening and Speaking (1b+2c) Oxford : Oxford Univeristy Press, 2006 LLB 428 JAK* Jakeman, Vanessa Inside into IELTS extra with answers Cambridge : Cambridge University Press, 2003 Summary: This book offers comprehensive...
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...STUDENT CASES to accompany Accounting & Auditing Research: Tools & Strategies, 7e NOTE: In addition to the in-chapter and end-of-chapter exercises which serve as short cases you will find the following short cases arranged by course title that can also be utilized as short cases that require the student to access the authoritative literature to address the issue presented in the case. Solutions to the cases below are available to instructors on the Weirich Accounting & Auditing Research 7e instructor website at www.wiley.com/college/weirich. Other excellent sources of longer and more detailed cases include the Deloitte Trueblood cases (www.deloitte.com/more/DTF/cases_subj.htm), as well as the AICPA cases (www.aicpa.org). Topical Index of Student Cases INTERMEDIATE ACCOUNTING Case 1: Reporting acquisition and repayment transactions in the Statement of Cash Flows Case 2: Recording a forfeited payment Case 3: Revenue and expense recognition associated extended warranties Case 4: Accounting for “due on demand” note payable Case 5: Purchase of a controlling interest with a greenmail premium Case 6: Revenue recognition in the construction industry Case 7: Accrual and measurement of interest payments Case 8: Recognition of an asset transfer when title has not yet been received Case 9: Capitalization of interest and property taxes on a construction project Case 10: Deferred compensation and life insurance policy recognition Case...
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...STUDENT CASES to accompany Accounting & Auditing Research: Tools & Strategies, 7e NOTE: In addition to the in-chapter and end-of-chapter exercises which serve as short cases you will find the following short cases arranged by course title that can also be utilized as short cases that require the student to access the authoritative literature to address the issue presented in the case. Solutions to the cases below are available to instructors on the Weirich Accounting & Auditing Research 7e instructor website at www.wiley.com/college/weirich. Other excellent sources of longer and more detailed cases include the Deloitte Trueblood cases (www.deloitte.com/more/DTF/cases_subj.htm), as well as the AICPA cases (www.aicpa.org). Topical Index of Student Cases INTERMEDIATE ACCOUNTING Case 1: Reporting acquisition and repayment transactions in the Statement of Cash Flows Case 2: Recording a forfeited payment Case 3: Revenue and expense recognition associated extended warranties Case 4: Accounting for “due on demand” note payable Case 5: Purchase of a controlling interest with a greenmail premium Case 6: Revenue recognition in the construction industry Case 7: Accrual and measurement of interest payments Case 8: Recognition of an asset transfer when title has not yet been received Case 9: Capitalization of interest and property taxes on a construction project Case 10: Deferred compensation and life insurance policy recognition Case...
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...More Praise for the Second Edition of Beyond Change Management “Once again, Dean and Linda have nailed it! Beyond Change Management is an extraordinary book examining the shifts in change management that have occurred over the years. This book offers real, practical solutions for change practitioners to become extraordinary conscious change leaders.” —Darlene Meister, director, Unified Change Management, United States House of Representatives “Entering the offices recently of a highly respected Fortune 500 company, I was stunned by the enormity of change they were facing and at the same time how ill-equipped they were to deal with the challenges that lay ahead of them. They had little capacity to lead and manage the change required. And, of course, consulting firms were swarming all over them. Th ey needed this book by the Andersons to help them. In fact, Chapter Five alone on building organizational capability is worth the price of the book.” —W. Warner Burke, Ph.D., Edward Lee Thorndike Professor of Psychology and Education; chair, Department of Organization and Leadership; program coordinator, Graduate Programs in Social-Organizational Psychology, Teachers College, Columbia University “Beyond Change Management is a must-read for today’s C-Suite executives and those who lead organizational change. Change is a fact of life in all successful businesses. Based on this breakthrough construct, we now view our approach to transformational change as a strategic advantage. It is a way...
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...http://homeworktimes.com/downloads/acc-202-complete-course-acc-202-entire-course/ http://homeworktimes.com/downloads/acc-206-entire-course-new/ http://homeworktimes.com/downloads/acc-206-new-week-1-assignment-chapter-one-problems/ http://homeworktimes.com/downloads/acc-206-new-week-2-assignment-chapter-two-three-problems/ http://homeworktimes.com/downloads/acc-206-new-week-2-journal-institute-management-accounting/ http://homeworktimes.com/downloads/acc-206-new-week-3-assignment-chapter-four-five-problems/ http://homeworktimes.com/downloads/acc-206-new-week-3-journal-hershey-company/ http://homeworktimes.com/downloads/acc-206-new-week-4-assignment-chapter-six-seven-problems/ http://homeworktimes.com/downloads/acc-206-new-week-5-assignment-chapter-eight-problems/ http://homeworktimes.com/downloads/acc-206-new-week-5-assignment-final-paper/ http://homeworktimes.com/downloads/acc-212-financial-accounting/ http://homeworktimes.com/downloads/acc-250-complete-course-acc-205-entire-course/ http://homeworktimes.com/downloads/acc-290-complete-course-acc-290-entire-course/ http://homeworktimes.com/downloads/acc-291-complete-course-acc-290-entire-course/ http://homeworktimes.com/downloads/acc-340-entire-course-acc-340-complete-course/ http://homeworktimes.com/downloads/acc-400-complete-course-acc-400-entire-course/ http://homeworktimes.com/downloads/acc-407-entire-course/ http://homeworktimes.com/downloads/acc-455-complete-course/ http://homeworktimes.com/downl...
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...clerk CONTENTS Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Appendix I. II. III. IV . V . VI. VII. VIII. IX. List of Institutions participated in CCB(AIEEE) -2010-Counseling .......................................................... 007 Nomenclature of Disciplines in Degree Engineering & Technology/ Architecture/Town Planning (Approved by AICTE) ............................................................................... 009 Syllabus .................................................................................................................................................... 010 Addresses of selling centers from where Application Forms can be procured against Cash Payment only ....................................................................................................... 019 Instructions for completing and sending the Application Form By Post ................................................. 024 List of Cities where All India Engineering/Architecture Entrance Examination will be conducted ................................................................................................................. 027 List of cities where on line examination will be conducted ...................................................................... 029 A. Procedure to be followed in conduct of AIEEE ................................................................................... 029 B. Instructions for use of Test Booklet and Answer Sheet ......................
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...Student Cases with Solutions to accompany Accounting & Auditing Research: Tools & Strategies (7th edition) NOTE: In addition to the in-chapter and end-of-chapter exercises which serve as short cases you will find the following short cases arranged by course title that can also be utilized as short cases that require the student to access the authoritative literature to address the issue presented in the case. Other excellent sources of longer and more detailed cases include the Deloitte Trueblood cases (www.deloitte.com/more/DTF/cases_subj.htm), as well as the AICPA cases (www.aicpa.org). A topical listing of the cases is presented with the case and solution following the listing. Topical Index of Student Cases INTERMEDIATE ACCOUNTING Cases Case 1: Reporting acquisition and repayment transactions in the Statement of Cash Flows Case 2: Recording a forfeited payment Case 3: Revenue and expense recognition associated extended warranties Case 4: Accounting for “due on demand” note payable Case 5: Purchase of a controlling interest with a greenmail premium Case 6: Revenue recognition in the construction industry Case 7: Accrual and measurement of interest payments Case 8: Recognition of an asset transfer when title has not yet been received Case 9: Capitalization of interest and property taxes on a construction project Case 10: Deferred compensation and life insurance policy recognition Case 11: Reporting earnings per share balances...
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...EFFECTS OF POOR QUALITY GOODS AND SERVICES PROCURED BY GOVENRMENT AGENCIES ON SERVICE DELIVERY; A CASE STUDY OF THE MINISTRY OF HEALTH KERICHO DISTRICT HOSPITAL BY CHERUIYOT KIPYEGON BEN BBM/3111/12 A RESEARCH PROPOSAL SUBMITTED TO MOI UNIVERSITY IN PARTIAL FULFILMENT AND REQUIREMEENT FOR THE AWARD OF A DEGREE IN BACHELOR OF BUSINESS MANAGEMENT MARKETING MANAGEMENT OPTION FEBRUARY 2014 DECLARATION DECLARATION BY THE CANDIDATE This research study is my original work and it has not been presented to any other Institution. No part of this research should be reproduced without my consent or that of Moi University SIGN: ______________________DATE: ____________________ CHERUIYOT KIPYEGON BEN BBM/3111/12 DECLARATION BY THE SUPERVISOR This Research has been submitted with my approval to Moi University as the candidate’s research proposal supervisor. SIGN: _______________________DATE: ____________________ MR. J. OMANGA SUPERVISOR - RESEARCH PROPOSAL DEDICATION I dedicate this work to my family for their unwavering support that saw me complete the research project, more so to my Sisters Florence for ensuring that my study was a success and Lily for proof reading this research proposal. ACKNOWLEDGEMENT I wish to thank my Supervisor Mr. James Omanga for his guidance...
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...tuntunin ng paaralan, Tutuparin ko ang tungkulin Ng mamamayang makabayan: Naglilingkod, nag-aaral at nagdarasal Ng buong katapatan Iaalay ko ang aking buhay, Pangarap, pagsisikap Sa bansang Pilipinas Panunumpa sa Watawat ng Pilipinas Ako ay Pilipino. Buong katapatang nanunumpa Sa watawat ng Pilipinas At sa bansang kanyang isinasagisag Na may dangal, katarungan at kalayaan Na ipinakikilos ng sambayanang makadiyos, makakalikasan, makatao at makabansa TEACHER’S MEDITATION What wonder do I see in thee? O little child who comes to me, And looks into my eyes as though You’ll find the truths you want to know. Such question, child, I wish to know Just how to answer them for you Yes, how I long for wisdom too, When question come to me from you. “Who made the stars? What is the...
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...[pic] Blekinge Institute of Technology Ronneby-Sweden School of Management June 2005 Do organizations have IT Strategies? A Study on how organizations describe their IT Strategies. Masters Thesis in Business Administration (FED 006) Author Stephen Rupia Lyabandi Executive Summary Title: Do organizations have IT Strategies? A Study on how organizations describe their IT Strategies. Author: Stephen Rupia Lyabandi Tutor: Anders Hederstierna Problem: The research problem of this study is lack of insight on how organizations describe their IT strategies in relation to other strategies. IT strategy continues to be a major challenge for Information Technology intensive organizations and managers. Over the last two decades, the way researchers on information systems have viewed and analyzed IT strategy in organizational systems has not significantly been modified. Recent studies show that one of the main problems is that the concept of IT strategy has been around for nearly two decades and although many organizations have been using it, the meaning and reference of the idea remains elusive. Those who have attempted to define it have not reached an agreement. Purpose: The purpose of this study is to define the problem and explore whether organizations...
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...hire-purchase deal. The required to make a down payment of 20 per cent of the investment cost. The hire-term is four years with quarterly payment in advance. The flat rate of interest is 13 per cent. The finance company would charge a frontended documentation and service fee and allow rebate for prompt payment @ 0.5 per cent and 1 per cent of investment outlay respectively. Assuming after paying 24th installment, a hirer wishes the purchase option, what is the interest rebate according to (i) actuarial method, (ii) rule of 78 method and, (iii) SLM? Computer Fundamentals Caselet 1 Over the past two years Linux has spread like wildfire through corporate data centers. Companies once dependent on expensive proprietary systems from Sun, IBM, or HewlettPackard have replaced them with dirt-cheap Dell or no-name servers that are Intel powered and loaded with the Linux operating system. Linux now runs almost 15 percent of all servers and is growing at about 23 percent a year. And even mainframe systems have joined in, with IBM estimating that over 10 percent of its mainframe sales are for running Linux applications.Though PC users haven’t switched to Linux – less than 1 percent of all computers run Linux – a 2002 survey by CIO magazine found that almost 30 percent of chief technologists were considering moving their companies’ PCs to a Linux PC operating system like Lindows. Wal-Mart, which began selling Lindows-ready PCs on its website in September 2002, had such success with that offering...
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...hire-purchase deal. The required to make a down payment of 20 per cent of the investment cost. The hire-term is four years with quarterly payment in advance. The flat rate of interest is 13 per cent. The finance company would charge a frontended documentation and service fee and allow rebate for prompt payment @ 0.5 per cent and 1 per cent of investment outlay respectively. Assuming after paying 24th installment, a hirer wishes the purchase option, what is the interest rebate according to (i) actuarial method, (ii) rule of 78 method and, (iii) SLM? Computer Fundamentals Caselet 1 Over the past two years Linux has spread like wildfire through corporate data centers. Companies once dependent on expensive proprietary systems from Sun, IBM, or HewlettPackard have replaced them with dirt-cheap Dell or no-name servers that are Intel powered and loaded with the Linux operating system. Linux now runs almost 15 percent of all servers and is growing at about 23 percent a year. And even mainframe systems have joined in, with IBM estimating that over 10 percent of its mainframe sales are for running Linux applications.Though PC users haven’t switched to Linux – less than 1 percent of all computers run Linux – a 2002 survey by CIO magazine found that almost 30 percent of chief technologists were considering moving their companies’ PCs to a Linux PC operating system like Lindows. Wal-Mart, which began selling Lindows-ready PCs on its website in September 2002, had such success with that offering...
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