2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the following

estimated information relates:(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basis

over a three-year period with a nil residual value at the end of year 3.(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be

$1·937m using a cost of capital of 10%.(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within the

D．elta Group.

Required:(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the above

information) on the values obtained in reconciling the short-term and long-term decision views likely to

be adopted by divisional management regarding the viability of the proposed investment. (6 marks)

[单选题] Which of the following is not part of a modern quality management concept?（74）（74）A．Performance standard is zero defectsB．Quality must be inspected inC．85% of failures occur because of the process, not the workerD．Quality is a 4 cycle process – plan

[单选题] Which of the following is not part of the quality assurance process?（73）（73）A．Operational definitionsB．Quality policyC．Quality auditsD．Quality improvement

[单选题]Which of the following is not part of a modem quality management concept?(74)A．Performance standard is zero defectsB．Quality must be inspected inC．85% of failures occur because of the process, not the workerD．Quality is a 4 cycle process plan/do/chec

[单选题]Which element is NOT part of a microkemel?A．basic I/OB．a file systemC．IPC mechanismsD．memory management

[单选题]Which of the following is not part of the quality assurance process?(73)A．Operational definitionsB．Quality policyC．Quality auditsD．Quality improvement

[单选题]The part of a windlass which physically engages the chain during hauling or paying out is the（）.A . devil's clawB . bull gearC . wildcatD . cat head

[单选题]Which of the following activities would an analyst least likely complete as

[单选题]试题（75）Which of the following is not part of the change-management process of IT supervisor?（75）.（75）A．change analysesB．change evaluationC．change acquisitionD．change executing

[主观题]Which Is__________ (difficult) ，part l or part 27

[单选题]30．In which part of a newspaper would you most probably read the passage?A． Shopping．B．Teaching．C．Family．D．Health．