List of references 1. A relationship between CSR and Financial performance [online]. Retrieved from: http://www.springerlink.com/content/k32h077257618274/ 2. Berenbeim‚ R. (1987) ‘Corporate Ethics’‚ The Conference Board (New York)‚ pp. 3. 3. Carroll’ CSR theory[online]. Retrieved from: http://www.cbe.wwu.edu/dunn/rprnts.pyramidofcsr.pdf 4. Carroll‚ A.B (1991) ‘The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders’‚ Business
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PAPer P3 revision notes June 2009 Examinations P3 examiner’s comments After each exam‚ the examiner makes very comprehensive comments on candidates’ performance. Many comments are very question specific and are available in full on the ACCA website. Here is our distillation of the recurring‚ more general comments and complaints (our emphasis of certain key words). In even more condensed form‚ the advice is: * Apply models to the information in the scenario. Merely explaining models
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Essentials - you must achieve all nine. | | | Performance Objective | Activity | Performance indicator | 1 Demonstrate the application of professional ethics‚ value and judgement | Example of relevant activities Keep up-to-date with all codes of conduct and professional standards. Provide a description of how you have dealt with situations where your professional ethics‚ values or judgement were challenged Discuss with others (e.g. your manager) how you would deal with situations which could
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ACCA F6 Taxation FA 2010 Exam paper • 3 hours long • 15 minutes reading time • 5 compulsory questions Q1 – Income Tax Q2 – Corporation Tax Q3 – Capital Gains Tax / Chargeable gains Q4 & Q5 – Any other area of the syllabus Minimum of 10 marks on VAT INCOME TAX COMPUTATION AND PROPERTY INCOME Income tax overview • Tax year 6 April – 5 April • 2010/11 • Calculate taxable income for tax year • Calculate income tax thereon Taxable income Income assessable Profits from a trade‚ profession
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PAPER P5 DECEMBER 2011 REVISION PERFORMANCE MEASUREMENT (1) FINANCIAL PERFORMANCE: GROWTH: Revenue / Profits / EBITDA / Market Share PROFITABILITY: Absolute profit / ROCE / Profit margin GEARING: Gearing ratio LIQUIDITY: Current ratio / Net cash flow SHAREHOLDERS: EPS / Share price / PE ratio Always comment on any significant changes (e.g. new issue of shares) and likely reasons/effects (e.g. new investment - therefore possibly more profit in the
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ACCA P1 Governance‚ Risk & Ethics ExPress Notes Chapter 1 Some Key Points to DO at Paper P1 START The Big Picture • • • Use mnemonics to help recall lists of facts (but then apply them – see below!) Prioritise the three areas of the syllabus within your study: Give more time to studying corporate governance than the other two areas‚ since there is more detail in this area to be learned. But make sure that you know all three areas well before the exam. You will not pass with expert knowledge
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or service mix in response to market opportunities Performance Element Employ product-mix strategies to meet customer expectations. Performance Indicator Explain the concept of product mix (PM:003‚ PM LAP 3) Level Specialist SCANS Information 5-8; Systems 15; Basic Skills 1-2‚ 5-6; Thinking Skills 12 21st Century Skills Critical Thinking and Problem Solving Skills 1‚ 3; Communication and Collaboration 1 Objectives a. Define the following terms: product mix‚ product item
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ACCA Paper P5 Advanced Performance Management Class Notes June 2011 © The Accountancy College Ltd‚ January 2011 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. 2 Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE & TABLES PROVIDED IN THE EXAMINATION
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answering challenge questions answering challenge questions [SECTION TITLE] 1 2 contents Practical exPerience requirements (Per) challenge questions samPle answers 01 03 04 05 08 10 13 15 17 19 Demonstrate the application of professional ethics‚ values and judgement Raise awareness of non-financial risk Manage self Communicate effectively Improve departmental performance Prepare financial statements for external purposes Contribute to budget planning and production Evaluate potential
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that an organisation’s reputation as an employer‚ supplier‚ etc. can be a part of strategic positioning‚ so can its ethical reputation in society. Its code of ethics is a prominent way of articulating and underpinning that. Evaluate Coastal Oil’s performance In the case of Coastal Oil‚ the company appears to have failed its own code of ethics in terms of its pledges on full compliance with regulation in all jurisdictions: safey and care of employees‚ transparency and communication with stakeholders
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