教程教案介绍p1 jun2011 q

SectionA–ThisONEquestioniscompulsoryandMUSTbeTheBobocar decidedtolaunchanewmodelofcartocompeteinthehighlycompetitive‘economy’market.(suchasfamilycars,four-wheeldrives,etc),ithadnotenteredtheeconomymarketbecauseitbelievedprofitmarginsappointmentofJamesTsakosaschiefexecutivechangedthat,however,ashebelievedthatBoboshouldofferamodelinthedesignofficesthatread:‘TheBoboFoo–keepitcheap!’Theywereallsigned allybyMrTsakostoemphasisethemessagetothedesignteamastheyweredesigningthecar.BoboFooreadyin25months.This,again,wasaboutsavingoncoststoreasetheeventualunitprofitsoncetheBoboFoowasonsale.ThedesignteamwascedunderalotofpressurebyMrTsakos,andKathyYaobecameregulationswereimposedbyernmentssolegalissuescanbeignored.)slightlydifferentlyfromusual.Shecalculatedthatasmallamountcouldbesavedonproducingeachunitofpartofthelow-coststrategyfortheBoboFoo,thefactoryhadalreadybeentooledupandwasreadytobeginproduction.Thdecidedthatitwouldhavebeentooexpensivetoretooltheproductionloamodifieddesignandsoitwentintoproductionasitwas.allthreepassengersinthecarwerekilled.The peoplekilledorinjuredbyfiresstartedbyseveralrear-endcollisionsandfueldamage.Boboacceptedlegaladvicecouldbemadesafebyaddingsomereinforcingmetalworkaroundthe saidthatthereweretwooptionsinthelightofwhatKathyhadsaid.Firstwasthe‘universalrecall’option.Thecompensationtovictimsortheirfamiliesif,orwhen,aseriousorfatalliabilityaroseasaresultoffueldamagefromrearcollisions.VernonVimproducedsomecalculationstoillustratethedilemma.Theyshowedthat,assumingthattheBoboFoowillVernonVimsaidthatevenallowingforsubstantialerrorsinthecalculation,therewasstillatleastathree-folddifferenceostbetweenthetwooptions.Becauseth’sbonuseswerepartlybasedonthe profits,hesaidthatth Heremindedth KathyYaosaidthatthe loensurethesaferepositioningofthefuelonfutureproduction.Itwasimportant,shebelieved,forcustomerstoknowtheycouldtrustBobocarsfortheirsafetyandthatcustomersassociatedthebrandwithsocialresponsibility.Shesaidthiswasanimportantpartofthe ’sstrategicpositioningandthatthe theexpectationsthatsocietyhasofalarge likeBobo.eventsmightaffectthe ’ssharepriceandlongertermprospects.The Aflengthyandheateddiscussionofthetwooptions,itwasdecidedthatthe‘compensationoption’wouldbehearthechiefexecutiveexinwhythtookthedecisionitdid.Inparticular,theywantedtoholdJamesTsakosdecisionnottoissueauniversalrecallontheBoboFoo.Thefuel riskwiththeBoboFoowassubsequentlyclassifiedbyaninsurance safetyrisk.Explorethecircumstancesleadingtothefuel problem.Identifyandexininternalcontrolmeasurescapableofmitigatingtheriskinfuturecardevelopmentprojects.Note:Ignoreanypossiblelegalorregulatoryissuesthatmay (12ExinKohlberg’sthreelevelsofmoraldevelopmentandidentify,withreasons,thelevelsofexhibitedbyJamesTsakos,KathyYaoandVernon (12Distinguishbetweenannualgeneralmeetings(AGMs)andextraordinarygeneralmeetings(EGMs).ExinthepurposeofeachandtheadvantagesofholdinganEGMtodiscusstheissuesraisedbythewhistleblower.(8PrepareastatementforMrTsakos,thechiefexecutive,toreadattheEGMtoaddressthefollowingAnexnationoftherolesofthechiefexecutiveinmanagingtheissuesdescribedinthecaseat (8()Adefenceofthe ’sdecisionsontheBoboFoofroma‘pristinecapitalist’ethical(usingGray,Owen&Adams’s (6Professionalmarkswilladditionallybeawardedinpart(d)fordraftingastatementthatisclear,hasalogicalflow,ispersuasiveandisappropriay (4(50SectionB–TWOquestionsONLYtobe ofYGTdiscusseditsneedfortimelyriskinformation.Theconsensusofthemeetingwasthatriskconsultantsshouldbeengagedtoreviewtherisksfacingthe thiswouldbeawasteofmoneyasthe recentlyemergedwhilstothershad elessimportantandsothwantedacurrentassessmentasitbelievedpreviousassessmentsmightnowbeoutdated.wasrecentlyintroducedbyYGTasaresultofanewproductlaunch.RiskDwasassessedashighlylikelybutwithalowpotentialimpact,andaroseasaresultofarecentchangeinlegislation.Itcannotbeinsurednorcanitbeoutsourced.Itisstrategicallyimportantthatthethecase.theconsultantssaidthatthe levelsofthe CriticiseRazDutta’sbeliefsabouttheneedforriskassessment.Exinwhyrisksaredynamicandthereforeneedtobeassessed (8UsingtheTARAframework,selectandexintheappropriatestrategyformanagingeachrisk(A,B,CandD).Justifyyourselectionineachcase. (6marks)Exinwhat‘relatedrisks’areanddescribehowRisksEandFmightbepositively (5permeatealllevelsofthe Exinandassessthis (6(25InthecountryofLaland,aidorganisationsascharitiesarenotsubjecttothesamefinancialreportingrequirementsaslimitedcompanies(thisisnotthecaseinmanyothercountrieswheretheyaretreatedequallyinlaw).One totakeadvantageofthisisHoraceHoiwhohasledhisvigorousninfavourofanimalhehasraisedthepublicprofileofhischaritysubstantially.Hecananddoesraiselargeamountsofmoneyforhischaritythroughhisalcharmandpassionateappealsonevisionandinlargemeetingsofsupporters.Hischarityiscalledthe‘HoraceHoiOrganisation’(HHO)anditsstatedaimisto‘stopanimalssuffering’.MrHoihasrecentlyethesubjectofcriticismbythemediabecauseofallegationsthathelivedalavishlifestyleandallyownedalargemansionandanumberofclassiccars.TheHHOrecentlyboughtaprivatejettosupportreportedthatmostofthedonorstoHHOarewell-meaningindividuals,mainlyofmodestmeans,thatcaregreatlyaboutanimalsufferingandwhowouldbe‘horrified’iftheyknewoftheluxuryinwhirHoilived.DespitethefactthatMrHoihadclaimedthatheallytakesonlyamodestsalaryfromtheorganisationforhiswork,ajournalistrecentlyestimatedMrHoi’salwealth,thoughttobegainedfromtheHHO,tobearound$10million.WhenchallengedtodisclosethefinancialdetailsoftheHHOandMrHoi’sownalearnings,ainformationforthecharityandtax ,ithasnointentionofmakingthisinformationpublic.TheHHOalsotohidebadpractice’.chartonitswebsitesayingthatitpenditurewasdividedbetweenanimalshelters(57%),fieldworkhelDiscussthewaysinwhichcharitiesdifferfrompubliclistedcompaniesandexinhowthesedifferencesaffecttheirrespective ernancestructures. Define‘transparency’andconstructthecaseforgreatertransparencyinthe ernanceoftheHoraceHoi (8marks)Exinhowanauditcommitteemightassistinaddressingtheapparentinternalcontroldeficienciesat(8(25followingadvice.‘Aprofessionalaccountbusinessoranimmediateorclosefamilymembermaybeofferedaninducement.Inducementsmaytakevariousforms,ludinggifts,hospitality,preferentialtreatment,andinappropriateappealstofriendshiporloyalty.Offersofinducementsmaycreatethreatstocompliancewiththefundamentalpriples[ofpubliclisted .Whenherfamilyfellintodebt,shelookedforawaytomakesomeadditionale.When wasseekingtoceacontractforalargeoutsourcedservice,withoutinvitingothertendersfromwhichentitledtomakea‘higheralreturn’onherinvestmentoftimeandeffortinheraccountancytrainingandthroughsuccessfulqualificationasaprofessionalaccountant.(9upholdthepublicinterest. potentialinsidertrading.’Exinwhat‘insiderdealing/trading’isandwhyitisanhicalandoftenillegal (6(252011613允许时间阅读和计划：15分钟写作：3小时本文分为两部分： Bobo。然而，·察(JamesTsakos)担任首席执行官的任命改变了这一情况，因为他认为一开始，JamesTsakos与KathyYao会面讨论了新模型。因为要进入经济市场，单位成本最小化 先生印了一些海报挂在设计办公室里，上面写着：“BoboFoo–便宜 除了尽可能多地重复“保持便宜”的信息外，察先生还指示KathyYao，开发一款新车型“从43BoboFoo25BoboFooTsakos确保所有设计功能都经过安全测试。（此案发生在政府实施严格的安全法规之前，因此可以忽略BoboFoo（称为“工具准备”）当BoboFoo原型车经过一系列碰撞测试时，油箱的位置被证明在发生追尾碰撞时存在潜在的火灾风险。鉴于这一观察结果，没有采取任何行动，因为作为BoboFoo低成本战略的一部分，工厂已产。BoboFoo迅成为销产，每售出50，这得BoboFoo为Boo公的又成功产品。然而，过了一段时间，一辆卡车撞上了一辆载有三名年轻女子的BoboFo车的后部。撞击后，油箱破裂，引发火灾，车内三名乘客全部遇难。随后，该公司开始收到代表因多起追尾事故和油箱损坏引发的火灾而丧生或受伤的人员的律师提出的其他索赔。Bobooo西·姚（KathyYao）表示，她的团队已经发现，可以通过在油箱区域周围添加一些加固金属制品来确保汽车的安全。财务总监·维姆(VernonVim)表示，根据的说法，有两种选择。首BoboFoo，KathyYaoVernonVimBoboFoo年中的全面召回选项将达到7.5亿美元，而赔偿选项总计可能达到约2亿美元。VernonVim表示，即使考虑到计算中存在重大错误，两种选择的成本仍然至少相差三倍。由于董他提醒董事会，十年内这两种选择之间的差异达5亿美元。重新定位。她认为，重要的是让客户知道他们可以信任Bobo汽车的安全性，并且让客户将这个首席执行官·察(JamesTsakos)担心是否符合股东的期望，以及事件可能如何影响公一位不知名的董事会成员对这一决定感到愤怒，向媒体通报了董事会做出的选择以及导致Bobo理解自己作为首席执行官的角色，以及他如何做出不对BoboFoo进行全面召回的决定。a)BoboFoo 注意：忽略可能出现的任何可能的法律或监管问题。（12分）道德发展水平，并给出理由。（12分）(AGM)(EGM)。解释每次会议的目的以及召开临时股东大会讨Bobo公司首席执行官在管理案例中所述问题时的角色；（8）从“原始资本主义”道德角度（使用和的框架）为公司对BoboFoo的决定进行辩护。（6分）50