ACCA2013年12月考试真题答案

“f he ca?e S“W mean ?u?ainabiliy in he envi;nmenal ?en?e ;f he w;d uce? ?h;uld n; be aken f;m he envi;nmen ; emi?i;n? ?h;uld n; be made in; he envi;nmen a a ae geae han can be c;eced e ;ff?e n he ca?e ;f he iaka ;nmen ?h;uld n; exceed he abiliy ; ee?;uce? ; clean u emi?i;n? a? hey ;ccu venmen ;f xland u?ed he em ; mean he ?u?ainabiliy ;f i? ec;n;my and he ec;n;mic ?u?ainabiliy ;f i?elf which i? ?uch an influence ;n he nai;nal ec;n;my f i? ;il f;m ;ne ?ingle ?;uce mean? ha i i? di?egula and eliable ?;uce ;f ;il f;m and a?uming ha xland i? unable ; find ;he ?;uce? ;f ;il a ea?;nable c;? he xland ec;n;my w;uld be badly damaged wih a numbe ;f unf;unae ?;cial c;n?e=uence? !*.%+*. !/w!* /$! +*!p/. nmenal c;n?evai;n and ec;n;mic devel;? ;f he w;ld in which bu?ine? aciviy ake? ;nmen ; ec;n;my y me believe ha a l; ;f bu?ine? aciviy can be made m;e envi;nmenally ?u?ainable bu he ec;n;mic c;? ;f hi? ae ;f ec;n;mic g;wh wih i? a?;ciaed effec? ae ;fen un n;mie? ;f b;h iakai?land and al?; xland ae u?and? ;f j;b? ;n iakai?land dean?aci;n wih xland i? al?; an iman ?;uce ;f f;eign cuency f; he g;venmen ;f Wyland ve he claim? ;f S“W $ea?;n? why many ae unc;nvinced by he ca?e f; envi;nmenal ?u?ainabiliy include he i?ue? ;f mea?uemen and ime ?ucue? ae h;ugh ; miliae again? l;ngeem ?;vide ?h;em ?haeh;lde eun? a? ? ?haeh;lde? have adii;nally demanded and he lengh ;f elec;al cycle? n he ca?e ?cenai; S“W w;uld em ?nmen ;f xland and will have ?h;eem ?nmen need? ; be eeleced evey f;u yea? and becau?e i i? a e? ae aded ;n he Wyland ?;ck exchange ng annual eun? have in he ;ke analy? been unhelk wih l;ngeem ? w;d? ;nce i i? g;ne i i? g;ne f ? b;ad ha i ?h;uld be a? ?u?ainable a? i? ec;n;mically ;nmenal ?u?ainabiliy a all S;me c;unie? have aken ?eeduce he ne imenewable enegy eg wind and wae and b;h Wyland and xland c;uld educe hei de?ifying hei enegy ?;uce? ; helea?e envi;nmenal ?u?ainabiliy lack ;f degy ?;uce eg ;il can al?; make he c;uny m;e ec;n;mically ;bu? heeby helm ec;n;mic ?u?ainabiliy *0/+r%l *+/! “ xp“# $# $#+ !m!*/ +“ /$! r%. *d .0%/l! r%. ./r/!#%!. $i?k i?k ;f e;i? aack #;babiliy i? l;w wih a likelih;d ;f an aack h;ugh ; be a ?;me ? weve a? i w;uld inv;lve ?evee ?ued ; he a iaka;wn and hi? w;uld cau?e a l;? ;f ;il ; ?ui?k a?e?ed a? l;w he c;mnmen ;f Wyland w;uld be advi?ed ; ake nece?ay mea?ue? ; “% he iy mea?ue? ?uch a? incea?ed m;ni;ing ;f he ha;nic ?uveillance ; ?imila n in?ue may ?hae he i?k wih and becau?e ;f he ?aegic imance ;f he egi;nal ec;n;my and ; xland he Wyland g;venmen may c;nibue ; hi? eff; $i?k ge;l;gical m;vemen and; eah=uake ha? an a?e?ed enyea ;bably c;n?ideed =uie l;w ld ?ei?mic aciviy can cau?e ?ei;u? and ;fen caa?;e ;f civil engineeing in?allai;n? ? ;f life and in he ca?e ;f he iaka e l;ngem ?uuaegy f; hi? i? al?; ; $“#“ “ #“ iven he elaively l;w ? e=uae? ; i ?h;uld be e ; ?hae he i?k f; a ?uiable emium $i?k he echnical failue ;f a j;in in he ;babiliy ;f ;ccuing he ?ame ime he ime u? and wih n; leakage ;f ;il hi? i?k being l;w educing he i?k haee ;bu? ;ne? w;uld exceed he value ;f he e i? n; ea?;nable ca?e f; any ;he c;u?e ;f aci;n n addii;n caeful and ;ng;ing mainenance ;f he educe hi? i?k $i?k i? he i?k ;f animal ; naual damage ; he hen ?iuai;n i i? likely ha much ;f he eme? ;f weahe and i i? ?eemingly lage animal? al?; ; have ?;me effec? ;n he ime babiliy f; an even ?uch a? hi? wa? calculaed a and indeed he ca?e meni;n? ha ;ne ?uch even haecenly hu? dem;n?aing he vulneabiliy ; hi? i?k iven he de?ign and c;n?uci;n ;f he he imi?k? ;ccuing i? =uie l;w given a? cau?ing ?uficial damage ; uaegy f; a i?k a?e?ed a? high exameinf;cing he able eme weahe eecing defence? ; dee animal? whee hey ae m;? ad; i?k educing mea?ue? 0m ;bjecive i?k a?e?men by h;w he figue? f; ived a f he?e figue? can be deemined accuaely and wih efeence ; ?;me ceainy i will be m;e ;bjecive han when an e?imae i? ba?ed m;e ;n a be? gue? ba?i? Subjecive a?e?men? mu? be eaed wih m;e caui;n han e?imae? ba?ed ;n m;e ;bjecive daa n he ca?e ;f ey ue? ae aived a bu i i? likely given ha he ? ;ld ha i may be ba?ed ly ;n f;mance and ly ;n a be? gue? ab;u fuue even? f he eme weahe even? can be ly bu e?imai;n ;f he ;i? even? ae likely ; be much m;e ?ubjecive uc;me ;f hi? i? ha daa geneaed ;bjecively i? likely ; be m;e eliable and u?eful han h;?e ba?ed ;n m;e ?ubjecive imminai;n? +0r mr!/ +*d%/%+*. ;d ; ?evice including lab;u i? elaed ; he e=uilibium a educi;n in demand will end ; ?ue? educi;n in ?u make ; an incea?e in demand f; h;?e ?kill? will end ; incea?e he make ewad? f; chief execuive? ?uke i? influenced by he numbe ;f ?uiable ing hem?elve? f; emed by h;?e gani?ai;n? buying in he make will ?eek ; mach a? wih hei ;wn ?kill? e=uiemen? ecau?e hee ae mi?mache? beween ?uice i?e? and fall? ;ve ime and beween c;unie? and egi;n? ju? like any ;he g;d ; ?evice being aded ecau?e iakai?land i? a em;e l;cai;n i may be difficul ; ecui ; ?eni; ienced k anywhee hey may ch;?e emly ;n n;nj;b elaed fac;? ?uch a? =ualiy ;f life i?ue? climae level? ;f infa?ucue devel; childen ec n ha ?en?e iakai?land mu? c;m l;cai;n? and mu? c;m em? ; aac high =ualiy k f; i and acc;dingly mu? ?;meime? ke ;f ke ae f; M ; i? ha he c;mge ;f i? ;ai;n? and hee i? unlikely ; be a ?u l;cally k f; a l;we ae ? he ?u ;f a key ex and a maj; em in Wyland he egi;nal ec;n;my ;f iakai?land deing xland de ;f hei ;il need? ? ;f ecuiing an unde=ualified ; inade=uaely exienced “ may be much highe han he ewad ea? ?uch a? he make f; chief execuive? lab;u make? can be gl;bal meaning ha “#$# y %y pp “ m b;h a? meaning ha a gl;bal e=uilibium ewad can ?eem high in ?;me c;unie? c;med ; l;cal lab;u ae? a? in iakai?land f hee i? n; ?uiable aeed ; w;k f; a level ;f ewad c;mmen?uae wih l;cal ae? ;f ae whehe i wan? ; ; n; ke e ?eni; managemen i? achued in a ?uch a high level ;f ewad c;med ; l;cal ae? i can make he chief execuive in =ue?i;n pp“ $ “#p “y c;he?i;n and l;yaly in he w;k willingne? ; c;ae wih managemen iniiaive? a ime? uld be a fixed muligani?ai;n gani?ai;n ; dem;n?ae i? c;mmimen ; faine? and ; e?ae? ;f ; acceenghen i? eeae a ?aegic advanage e?e he l;cal ade uni;n? ae c;ncened ecau?e living c;? ae ?ignificanly l;we ;n iakai?land han in ?;me ;f he lage ciie? ;n he Wyland mainland he “ # !%“% #“y # y $ #p“p“$y n ;de ; enj;y a c;mf;able life ;n iakai?land M ; d;e? n; need a ?alay e=uivalen ; h;?e living in ;he m;e exewad? ae n; adju?ed f; l;cal eae? he une? a? eed in he ca?e ?cenai; bu al?; ceae? addii;nal c;? ; he em and hence e value f; he ?haeh;lde? Wih he “ having ?uch a high ?alay c;med ; l;cal ae? i may make i %$ “ “ $ “% in neg;iai;n? wih em ade uni;n? wih egad ; hei ewad? Wih hi? ;wn ewad? ceived ; be di? ?andad? M ; may be ?een a? being hyiical by h;?e he i? in neg;iai;n? wih and hi? may affec hei willingne? ; neg;iae in g;d faih ; ; acceac i? iman in many ;gani?ai;n? whee all ie? mu? believe hem?elve? ; have a fai deal ne ?;n i? ?een ; have a lage ?lice c;med ; ;he? and hi? in un can affec c;he?i;n and m;ivai;n % *!r#4 ddr! l%*! ddr! l%*! ddr! l%*! /! %*%./!r +“ *d0./r4 ddr! l%*! ddr! l%*! ddr! l%*! !r %*%./!r u f; y;u ecen lee ;n he ?ubjec ;f inenal c;n;l? a iaka negy ;me ha have ju? ecenly aken ;ve a? he chief execuive ;ffice “ ;f n hi? lee w;uld like ; ex in;ducing m;e ?ingen inenal c;n;l? and h;w believe ha a f;mal inenal audi funci;n in he c;me? i?ue? like ha which a;?e in ;j; in he fuue he difficulie? in he ecen e ;f he “% “$ $“ ;ve which he iaka uced km l;ng hi? wa? a vey ?ub?anial civil engineeing e=uied a gea deal ;f echnical exi?e in i? c;n?uci;n ;ugh hunded? ;f kil;mee? ;f a em;e aea in which acce?ing he ing ;f he ;unding? ha hea? like ;ck ?lide? can be difficul e?aegic f;m he egeably leaned ha $# $# # “ $ # “$ f; w;ke? a? w;uld like and a? he w;ke? de?eve “ne ;f he c;n?e=uence? i? ha w;k in he?e l;cai;n? i? n; ?een a? aacive m;ale i? ?;meime? l;w and i i? difficul ; ecui hi? w;k viding he highe? level? ;f inenal c;n;l $ecen yea? have al?; wine?ed ?;me p“ %#$“ “$# beween w;ke? and managemen Y;u will be awae ;f he imance ;f a high level ;f u? in an ;gani?ai;n and ?u?;blem? may have had an effec ;n he effecivene? ;f ;u inenal c;n;l? ; excu?e a lack ;f aeni;n ; inenal c;n;l? bu i may g; ?;me way ; exi;aed ; he exen ha hey have n ;de ; e=uied al;ng he lengh ;f he ed f;m bey;nd he b;de? ;f Wyland numbe ;f language? ae ?e unceain in he language ;f Wyland lea and unambigu;u? inf;mai;n i? nece?ay in he effecive imnal c;n;l? and hi? ha? n; alway? been ;blem? n adde?ing he?e am ecenly gained he ?u ;f he b;ad ; e?abli?h a full inenal audi funci;n a eing diecly ; he b;ad ;f diec;? ?ee a numbe ;f benefi? f;m hi? ;nce i i? e?abli?hed and ;aing effecively h;ea?ue he Wyland g;venmen and ;u ;he ?akeh;lde? nenal audi funci;n? ?uch a? he ;ne envi?aged f; have adii;nally had f;u geneal ;le? ; adde? and a?ue he =ualiy and effecivene? ;f inenal c;n;l ?y?em? ;f i?k managemen ;f echnical and legal c;m m;ney euned ; ;u ?haeh;lde? and ;he? ?;nally ?ee he?e ;le? a? inec;nneced and believe ha a gea deal ;f benefi will e?ul in he fuue Wih egad ; he $f i? ;ai;n? Wih ?uch a c;mai;n and ?; many ?akeh;lde? in he ?ucce?ful delivey ;f enegy f;m iakai?land inenal audi will ;l ;ve he?e ;ai;n? f egi?eing and a?e?ing he i?k? bu inenal audi will ?y?emai?e hi? and en?ue ha he?e ae ?ubjeced ; egula and h;ugh inenal audi vide a?uance ha hee ae n; ;mi?i;n? and ha each i?k i? a?e?ed and ec;ded a? e=uied by he inenal audi e? ? an enegy c;mking unde Wyland law i? ?ubjec ; b;h $ “%$# $ “%# “u new inenal audi funci;n will ance ha each e=uiemen i? aken in; acc;un and ha he level? ;f c;me m;ni;ed and c;eced a? nece?ay aacual em? ;f ;u ?ueemen wih he g;venmen ;f xland inally ;u new inenal audi demen will helan f; he ?haeh;lde? bu we ae awae ha ?;und financial managemen i? a key ;f c;ae g;venance and ha we al?; wan ; achieve value f; ;u cu?;me? and eming ha emen? and ;he a?e cha?e? ae be? value f; examnal audi funci;n been in uci;n he uced wihin budge and ;n ime ahe han being lae and ;ve budge a? wa? acually he ca?e h;e? ?;me ;f y;u c;ncen? ab;u and ha he c;melai;n? wih he Wyland g;venmen Wih all be? wi?he? +0r. .%*!r!l4 v%* + $%!“ !x!0/%v! %./%*#0%.$ !/w!* r0l!. *d pr%*%pl!. $ule? and al a;ache? aken ; he egulai;n ;f c;ae g;venance examule?ba?ed a;ach wih m;? c;unie? ing ; egulae g;venance behavi;u h;ugh he ;b?evai;n ;f geneal bane?“xley Sab;x ; S;x he legal enf;ceabiliy ;f he c e=uie? ;al c;meae? a lage numbe ;f c;me c;my ahe han inve?;? which m;ni;? and an?ge?i;n and hi? mean? ha hee i? n; he;eical di?inci;n dawn beween maj; ; min; c;me? meime? ?een heef;e ; be clum?y ; unnuanced a? a mean? ;f enf;cemen n a e=uied by he ?;ck exchange ahe han he law ; mee ceain ?andad? ;f c;md? ae u?ually exae g;venance c;de ;me e=uied by he ?;ck exchange? li?ing ule? ; c;m;vi?i;n? in he c;de bu may if unable ; d; ?; e ; he ?haeh;lde? he way? in which c;mea?;n? f; he lack ;f c;meh;lde? may hen a?e? he an?ge?i;n and ake a;m ;f diec c;m inve?; elai;n? ; educing hei h;lding? ;f h;?e ?hae? heeby educing c;m w;d? he make ahe han he ?ae enf;ce? and egulae? c;me efficien enf;cemen mechani?m %.dv*/#!. +“ r*!.xl!4 *d r0l!.!d ppr+$!. ? ae incued in en?uing and dem;n?aing c;mgued ha a #%#$ p“p“$ $# #$ # uce? ae diveed ; dem;n?aing min; aea? ;f c;me effecively el?ewhee ?uch a? in c;mai;n? ecau?e c;mded e=ual weigh in law ; c;me di?ed in dem;n?aing c;miical aea? Sec;nd c;m?e he m;? iman a?nance and wha can ?;meime? be a le? iman ing c;mea which may be le? iman ; ?haeh;lde? bu which i? nevehele? an iman b;x ; have icked n? ae ;ugh i? judiciay and $ y $# #$ “$y $ y #% $“#“# he ?haeh;lde? ?e in fav;u ;f gue ha hee i? a geae ec;n;mic efficiency in having g;venance m;ni;ed by h;?e wih he ?;nge? ?ake in gain? and l;?e? he ?haeh;lde? ahe han he in c;mi?;n inefficien and undi?cening agen? ;f he ?ae n many ca?e? agen? ;f he ?ae ae unable ; di?ingui?h beween maj; and min; infingemen? meely n;icing ha a b;x i? unicked and ?uing e?ul #!*4 n he c;nex ;f c;ae g;venance agency efe? ; he elai;n?hiinciinci he behalf in ;de ; maximi?e he ;uc;me ?;ugh by he ?hi;l hi? elai;n?hii?e? ?haeh;lde? ? agen? ? agen? diec;? e?imaily c;ncened wih maximi?ing he l;ngem eun? ; ?haeh;lde? and ae and uhful inf;mai;n ; ?haeh;lde? in em? ;f eing duci;n ;f e? ;n inenal c;n;l? i? an iman ;f hi? eing i2st th% s9st%m is impo2t!nt nac? ;f cuen ; ec;? n m;? indu?ie? hee i? a new;k ;f inee? and wh; ae kn;wn ; each ;he mmendai;n? ;f eliable ?ued a? nece?ay c;uld %# #“ p# and c;n?ulancie? ; find ve ;n he b;ad f ving ;n ;he chaiy b;ad? ; e?ed in w;king f; a chaiy f; a i;d ;f ime in ?eeking ; ?eve he wide e? ahe han ju? hi? ; he ;wn ec;n;mic inee? minai;n? c;mmiee c;uld in?uc he human e?;uce? funci;n ; be he m;? c;mm;n way ;f ecuiing execuive? wh; may be e=uied ; have ? makeing !? ae le? ;fen ecuied in hi? way dv*/#!. +“ d%v!r.%/4 ive?iy d which i? dem;gaea ; undee?e b;ad ;f diec;? w;uld al advanage? i? i w;uld make he b;ad “ “p“#$n;? and ?ue? n d;ing ?; W w;uld incea?e i? ?;cial legiimacy and enj;y a #$“ # $“$ wih i? c;mmuniy and al?; wih he ?evice u?e? f he b;ad wee h;m;gen;u? wih a ceain d;minan dem;gage ;f being al;f and wih a weak c;nneci;n ; he l;cal ehnic g;ued Sec;nd dive?iy ;n he b;ad will enable W ; $ $ c;ninue eceiving ha i;n ;f i? funding f;m he l;cal g;venmen Wih a lage ;m he l;cal g;venmen W i? effecively e=uied ; c;m?iy e=uiemen? a? i w;uld be difficul ; e em n a b;ad all;w? he ;gani?ai;n ; benefi f;m a “ p $ han w;uld be he ca?e wih a le? dive?e b;ad aving a wide ange ;f dem;gae ange ;f ?kill? abiliie? and c;me available dem;ga;w b;ad w;uld exclude he alen? ;w ed? be? inee? in ?eeking ; be effecive in i? duie? ;uh a m;e dive?e b;ad w;uld enable a “ “ e?ed minan ;iy and he ;u; em S; ?;me c;nay and challenging v;ice? e?;m h;?e ?;m he ?aiy can be iman c;nibui;n? in ?e ange ;f d w;uld ange ;f ea iven ha W? w;k i? m;? effecive when he ?evice ? ?hae ?;me ;f he value? and belief? ;f he clien? a b;ad ;f diec;? able ; unde?and a? wide a ange ;f belief? a? advanage *0/+r%l *+/! %$“# “ $ “%$ “ include a ?eie? ;f mea?ue? c;ncened wih an ;gani?ai;n? ?ance ;wad? ehical i?ue? gani?ai;n? ?;cial and envi;nmenal behavi;u he e?;duc? and inve?men? i? and ab;ve c;megulai;n ;wad? emeamen ;f ?u? and buye? i? an?ency and inegiy h;w i deal? wih ?akeh;lde c;ncen? and i?ue? ;f giving and c;mmuniy elai;n? ehavi;u in all ;f he?e aea? i? lagely di?cei;nay and i i? ange ;f a;ache? f;m being vey c;ncened ab;u ?;me ; all ;f hem ; having n; ?uch c;ncen a all S$ can be exaken in ?eveal way? ha? been he ca?e f; ?;me ime ha c;mci?ed a ?;cial c;ncen f; em and ab;ve egula;y c;me ecen ime? he idea ha? emeged ha S$ can be inegaed in; an ;gani?ai;n? ?aegy &; be ?aegic ab;u S$ i? ; undeake S$ iniiaive? which can have meaning f; he ;gani?ai;n a? well a? h;?e ; wh;m he iniiaive? ae dieced hical file? and ?cuiny e? may be in?alled ; en?ue ha he c;mdance wih a ?e ;f ageed gani?ai;n? ehical eaegic a?e and a key ;f i? c;miy W? $“ #$“$ p%“p# # $ #y $%“ n why any chaiy exi? i? ; ?ue a benev;len ;blem? and elaed i?ue? f;m? hi? ?evice f; n; chage ; he ?evice u?e? and ?eek? ; maximi?e he =ualiy ;f hi? ?evice ;ve ;he c;ncen? ;f he ;gani?ai;n c;mmecial bu?ine? i? likely ; have a ?aegic amed in em? ;f c;m financial mea?ue? Sec;nd W #%“# $# #%# # %$ “$“ $ p“$# ?ay? ha W? ?aegic ie m;? iman aim i? ; delive i? chaiable ?evice? ; helvice u?e? wheea? a c;mmecial bu?i