[试题](ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per theresults in part (a). (4 marks)
[试题](b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each ofthese factors relates to the services provided by the Dental Health Partnership. (5 marks)
[试题](d) Discuss the main benefits that might accrue from the successful implementation of a Total QualityManagement programme by the management of the combined entity. (5 marks)
[试题](b) (i) Discuss the main factors that should be taken into account when determining how to treat gains andlosses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
[试题](c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)
[试题](c) Discuss the difficulties that may be experienced by a small company which is seeking to obtain additionalfunding to finance an expansion of business operations. (8 marks)
[试题](c) Critically discuss the statement (in note 12) of the managing director of GBC and suggest how the companycould calculate the value of the service provision to the population of the Western region. (6 marks)
[试题](c) Critically discuss the adoption of activity-based management (ABM) in companies such as TOC. (6 marks)
[试题](c) Discuss the practical problems that may be encountered in the implementation of an activity-based systemof product cost management. (5 marks)
[试题](c) Identify and discuss the implications for the audit report if:(i) the directors refuse to disclose the note; (4 marks)