(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the

aims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based models. (12 marks)

[试题](c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers toendeavour to meet the objectives of the company. Your answer should refer to:(i) setting targets for financial performance;(ii) participation in the bud

[试题](b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.(10 marks)

[试题](b) Discuss the key issues which will need to be addressed in determining the basic components of aninternationally agreed conceptual framework. (10 marks)A．ppropriateness and quality of discussion. (2 marks)

[单选题]The degree to which and the ways in which a school encourages participation in games，sports and cultural pursuits are likely to contribute to the shaping of leisure attitudes ______the part of the students.A． byB． inC． withD． on

[试题](c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquotedshares and recommend, with reasons, which form. of investment best suits their circumstances. You are notrequired to discuss the qualifying co

[试题](c) Suggest ways in which each of the six problems chosen in (a) above may be overcome. (6 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](b) Discuss the limitations of the above estimates. (6 marks)

[试题](b) Discuss the nature of the following issues in developing IFRSs for SMEs.(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)

[试题](b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)to (iii) above and ONE value that relates to level (iv).In addition, suggest a likely cause of the cost driver for any ONE value in EACH of