(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in

the financial statements of Savage for the year ended 31 October 2005. (4 marks)

[试题](b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove tobe a superior basis for the management incentive plan operated by NCL plc.(N.B. No illustrative calculations should be incorporated into your e

[试题](b) Explain how the process of developing scenarios might help John better understand the macro-environmentalfactors influencing Airtite’s future strategy. (8 marks)

[试题](b) Explain how the use of SWOT analysis may be of assistance to the management of Diverse Holdings Plc.(3 marks)

[试题](b) Explain how growth may be assessed, and critically discuss the advantages and issues that might arise as aresult of a decision by the directors of CSG to pursue the objective of growth. (8 marks)

[试题](b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc toreduce the profit-gap that is forecast to exist at 30 November 2009. (3 marks)

[试题](b) Explain how Perfect Shopper might re-structure its upstream supply chain to address the problems identifiedin the scenario. (10 marks)

[试题](c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)

[试题](c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcomeof Anne’s decision. (6 marks)

[试题](ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect theincome tax due on her dividend income. (2 marks)You are not required to prepare calculations for part (b) of this question.Note: you should assume tha

[试题]What are surrogate keys? Explain how the surrogate key pipeline works.什么是代理键？简述代理键替换管道如何工作。