(c) Briefly discuss why the directors of HFL might choose contract D irrespective of whether or not contract D

would have been selected using expected values as per part (a). (2 marks)

[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](c) Discuss the reasons why the net present value investment appraisal method is preferred to other investmentappraisal methods such as payback, return on capital employed and internal rate of return. (9 marks)

[试题](ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)

[试题](ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)

[试题](b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’performance. (4 marks)

[试题](e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.(4 marks)

[试题]3 (a) Discuss why the identification of related parties, and material related party transactions, can be difficult forauditors. (5 marks)

[试题](d) (i) Discuss why it may not be possible to provide a high level of assurance over the stated key performanceindicators; and (4 marks)

[试题](c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)

[试题](c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)