(b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the culture

at the Southland factory.’ (5 marks)

[试题](b) Explain the meaning of the term ‘Efficient Market Hypothesis’ and discuss the implications for a company ifthe stock market on which it is listed has been found to be semi-strong form. efficient. (9 marks)

[试题]4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

[试题](b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)

[试题](b) Explain Mintzberg’s five organisational components. (10 marks)

[试题](b) Explain what is meant by McGregor’s(i) Theory X; (5 marks)

[试题](b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Cor

[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 Kohlberg’s three levels of moral development and identify the levels of moral developmentdemonstrated by the contributions of Gary Howells, Vanda Monroe and Martin Chan. (12 marks)

[试题](b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capitalallowances for the year ending 31 March 2007. Support your explanation with relevant calculations.(6 marks)

[单选题]（ ）What’s the meaning of the sentence “She is blue today.”?A．She is angry.B．She is sad.C．She is bored.D．She is excited.