(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

[试题](b) Briefly explain the two types of informal communication known as the grapevine and rumour. (6 marks)

[试题](ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidatedfinancial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)

[试题](b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing theQUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)

[试题](b) Explain THREE problems in undertaking a performance comparison of GBC and TTC and also explain THREEitems of additional information that would be of assistance in assessing the operating and financialperformance of GBC and TTC. (6 marks)

[试题](ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in decidingwhich refrigeration system to purchase and discuss the limitations inherent in its use. (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](c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)

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

[试题](ii) Explain THREE strategies that might be adopted in order to improve the future prospects of DiverseH．oldings Plc. (6 marks)

[试题]E．xplain the three basic delivery steps for conformed dimensions.简述对一致性维度的三种基本的交付步骤。