金融会计类
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工程类
语言类
金融会计类
计算机类
医学类
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专业技术资格
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英国特许公认会计师考试(ACCA)
会计专业技术资格
注册会计师CPA
会计从业资格
注册税务师
注册资产评估师
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银行业专业人员职业资格
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期货从业资格
经济专业技术资格
统计专业技术资格
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理财规划师(CHFP)
农村信用社公开招聘考试
银行系统公开招聘考试
英国特许公认会计师考试(ACCA)
美国注册管理会计师(CMA)
特许注册金融分析师(CFA)
CCPA国际注册会计师
SBL战略商业领袖
F1会计师与企业
F2管理会计
F3财务会计
F4公司法与商法
F5业绩管理
F6税务
F7财务报告
F8审计与认证业务
F9财务管理
SBL战略商业领袖
SBR战略商业报告
P4高级财务管理
P5高级业绩管理
P6高级税务
P7高级审计与认证业务
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问答题(b) Evaluate how e-business might help TMP exploit each of the fi ve elements of the marketing mix (price, product, promotion, place and physical evidence) identifi ed by the marketing director. (20 marks)
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问答题3.A major corporate governance code contains the following entry on audit committees. The board should establish formal and transparent arrangements for considering how they should apply the corporate reporting and risk management and internal control principles and for maintaining an appropriate relationship with the company’s external auditors. The board should establish an audit committee of at least three, or in the case of smaller companies, two,independent non-executive directors. In smaller companies the company chairman may be a member of, but not chair, the committee in addition to the independent non-executive directors, provided he or she was considered independent on appointment as chairman. All audit committee members should be considered independent upon appointment to the committee. The board should satisfy itself that at least one member of the audit committee has recent and relevant financial experience. When Hafnium Company floated on the stock exchange, it attempted to establish the audit committee required by the listing rules. It was unable to recruit a non-executive director with the requisite financial experience so it appointed experienced non-executive director, Sophie Xu, as the committee chairman. Sophie Xu was a technical engineer. She was appointed to the board of Hafnium because of her expertise in the technology used by Hafnium and she understood the company’s business model and its systems. But she did not understand financial matters. Sophie Xu told colleagues that she did not understand much about the concept of independence. She said that in her own field of engineering, colleagues inside and outside a certain company often supported each other and that this was often encouraged. As a community of specialists, they often found that helping each other was an important part of professional life over the years. Accordingly, she said she did not really understand why independence was important for audit committee members. She also said that she did not understand much about the company’s relationship with the external auditors. Required:
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