5 喜欢·191 浏览
解答题

××市价格认证中心接到该市公安机关要求对一辆灭失车辆进行价格鉴证的委托。委托机关出具的委托书载明:该车系该市某机关于2002年2月28日购置的国产普通型捷达轿车,初始登记日期为2002年4月28日。该车于2005年12月25日通过合法手续转让给失主。2006年10月28日,该车被盗。2007年3月8日,犯罪嫌疑人被抓获,但车辆已经灭失。

价格鉴证机构受理了此案,并按照规定的程序,出具了该车的价格鉴证结论书。犯罪嫌疑人对鉴证结论提出异议,其辩护律师出具委托函,要求××省价格认证中心进行价格复核裁定。××省价格认证中心拒绝了辩护律师的委托。

请根据上述资料回答下列问题:

1.该案价格鉴证基准日应为哪一天?

2.若用成本法对该车进行价格鉴证,正常情况下(假设轿车总使用年限为15年)其成新率为多少?

3.××省价格认证中心拒绝委托的做法是否正确?为什么?

4.对灭失物品进行价格鉴证,委托机关应提供哪些相关材料?

5.按照复核裁定的有关规定,不能受理的复核裁定有哪几种情况?

主观题和计算题请自行在草稿纸上作答

题目答案

1.该案例的鉴证基准日应为车辆被盗日,即为2006年10月28日。 2.该车辆的已使用年限应为自初始登记日至鉴证基准日,即从2002年4月28日至2006年10月28日,共4.5年;尚可使用年限=15-4.5=10.5(年);3.省价格认证中心的做法是正确的。《涉案物品价格鉴证复核裁定管理办法》规定:行政、司法机关对价格认证中心出具的涉案财物价格鉴证结论提出异议的,可向原价格鉴证单位提出补充鉴证或者重新鉴证,也可以直接向其上级政府价格主管部门设立的复核裁定机构提出复核裁定。案件当事人对价格认证中心出具的涉

答案解析

暂无解析
举一反三
解答题

2005年10月30日,某市公安机关在办理一起盗窃案中,因涉及李某持有的××企业发行的企业债券A和企业债券B,特委托市价格认证中心进行价格鉴证。经委托方和被委托方共同调查,得知企业债券A为该企业发行的五年期、每年(年末)付一次息、到期还本的非上市企业债券,债券面值为10000元,年利率为6%,发行日期为2000年12月30日;企业债券B为该企业发行的三年期、一次性还本付息企业债券,债券面值为20000元,复利计息,年利率为6.5%,发行日期为2004年3月30日。

公安机关的刑事侦查卷宗显示,盗窃案的案发日期为2005年9月30日,于2005年10月10日侦破。

市价格认证中心的两名价格鉴证师调查得知,××企业以经营电力系统自动化设备、有线电视网络建设、信息通讯网络工程等为主业,近五年来经营业绩一直很稳定,对发行的企业债券具有足够的还本付息能力,风险不大,故确定风险报酬率为2%,无风险年利率为5%。

根据上述资料对盗窃案涉及的两种企业债券进行价格鉴证。

主观题和计算题请自行在草稿纸上作答

题目答案

价格鉴证基准日为2005年9月30日。 1.折现率=无风险利率+风险报酬率=5%+2%=7%。 2.债券A的到期日距鉴证基准13为3个月。 每年的利息=10000×6%=600(元); 债券A的鉴证价值=(600+10000)/(1+7%/12)3=10786.58(元)。 3.债券B的到期13距鉴证基准13为18个月,到期13的价值=20000×(1+6.5%)3=24158.99(元)。 债券8鉴证基准日的价值=24158.99/(1+7%/12)18=21757.57(元)。

答案解析

暂无解析
解答题

3 Airtite was set up in 2000 as a low cost airline operating from a number of regional airports in Europe. Using these

less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,

modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so

doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used

one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high

levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some

of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an

aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and

looking to generate positive publicity whenever possible.

John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.

He can see a number of environmental trends emerging which could significantly affect the success or otherwise of

any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global

fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of

aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and

reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate

change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on

pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to

support increased competition in air travel and to encourage low cost operators competing against the over-staffed

and loss-making national flag carriers.

The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to

date has come from increased leisure travel by families and retired people. However families are predicted to become

smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support

the increasing number of one-parent families with limited incomes and an ageing population dependent on state

pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher

level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact

on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.

Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together

with global political instability in the shape of wars, terrorism and natural disasters.

John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy

and has asked for your advice.

Required:

(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the

low cost air travel industry. (12 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(a) Environmental AnalysisClearly, both the macro-environment and the industry environment facing Airtite are becoming more challenging and scanningthe environment and understanding the relative significance of the challenges is a key step in developing a

答案解析

暂无解析
解答题

(d) Family owned and managed businesses often find delegation and succession difficult processes to get right.

What models would you recommend that Tony use in looking to change his leadership and management style

to create a culture in the Shirtmaster Group better able to deal with the challenges it faces? (10 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(d) Much has been written on the links between leadership and culture and in particular the influence of the founder on theculture of the organisation. Schein actually argues that leadership and culture are two sides of the same coin. Tony’s fatherhad a p

答案解析

暂无解析
解答题

(c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial and

operational weaknesses.

Note: requirement (c) includes 2 professional marks (10 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(c) Within the strategy clock, ONA might consider both differentiation and focus. A differentiation strategy seeks to provideproducts or services that offer different benefits from those offered by competitors. These benefits are valued by customersand so

答案解析

暂无解析
解答题

2 Good Sports Limited is an independent sports goods retailer owned and operated by two partners, Alan and Bob. The

sports retailing business in the UK has undergone a major change over the past ten years. First of all the supply side

has been transformed by the emergence of a few global manufacturers of the core sports products, such as training

shoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to the

independent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stock

popular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s sales

representatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growth

of a small number of national retail chains with the buying power to offset the power of the global manufacturers.

These retail chains stock a limited range of high volume branded products and charge low prices the independent

retailer cannot hope to match.

Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,

hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.

Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailing

in particular. They employed a specialist website designer and created an online purchasing facility for their

customers. The results were less than impressive, with the Internet search engines not picking up the company

website. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed to

meet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of running

the site.

Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sports

retailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest of

customers in other countries to the service and product range they offer. He is also aware of the need to integrate an

e-business strategy with their current marketing, which to date has been limited to the sponsorship of local sports

teams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competition

with the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below the

cost price at which Good Sports can buy the goods.

Required:

(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developing

an e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(a) To: Good Sports LimitedFrom:E – Business strategyClearly, the markets that Good Sports operates in are being affected by the development of e-business and its experiences todate are mixed to say the least. In many ways the advantages and disadvantages

答案解析

暂无解析
解答题

(b) Good Sports Limited has successfully followed a niche strategy to date.

Assess the extent to which an appropriate e-business strategy could help support such a niche strategy.

(8 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(b) Good Sports has pursued a conscious niche or focus differentiation strategy, seeking to serve a local market in a way thatisolates it from the competition of the large national sports good retailers competing on the basis of supplying famous brandsat

答案解析

暂无解析
解答题

(b) Explain how the process of developing scenarios might help John better understand the macro-environmental

factors influencing Airtite’s future strategy. (8 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(b) Carrying out a systematic PESTEL analysis is a key step in developing alternative scenarios about the future. Johnson andScholes define scenarios as ‘detailed and plausible views of how the business environment of an organisation might developin the f

答案解析

暂无解析
解答题

(b) Analyse how effective project management could have further improved both the process and the outcomes

of the website re-design project. (10 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(b) Effective project management could have improved the conduct of the website re-design project in the following ways:Detailed planningDuring the delivery of the project the lack of a formal detailed plan means that there is no baseline for review and c

答案解析

暂无解析
解答题

4 Global Imaging is a fast growing high tech company with some 100 employees which aims to double in size over the

next three years. The company was set up as a spin out company by two research professors from a major university

hospital who now act as joint managing directors. They are likely to leave the company once the growth objective is

achieved.

Global Imaging’s products are sophisticated imaging devices facing a growing demand from the defence and health

industries. These two markets are very different in terms of customer requirements but share a related technology.

Over 90% of sales are from exports and the current strategic plan anticipates a foreign manufacturing plant being set

up during the existing three-year strategic plan. Current management positions are largely filled by staff who joined in

the early years of the company and reflect the heavy reliance on research and development to generate the products

to grow the business. Further growth will require additional staff in all parts of the business, particularly in

manufacturing and sales and marketing.

Paul Simpson, HR manager at Global Imaging is annoyed. This stems from the fact that HR is the one management

function not involved in the strategic planning process shaping the future growth and direction of the company. He

feels trapped in a role traditionally given to HR specialists, that of simply reacting to the staffing needs brought about

by strategic decisions taken by other parts of the business. He feels even more threatened by one of the joint managing

directors arguing that HR issues should be the responsibility of the line managers and not a specialist HR staff

function. Even worse, Paul has become aware of the increasing number of companies looking to outsource some or

all of their HR activities.

Paul wants to develop a convincing case why HR should not only be retained as a core function in Global Imaging’s

activities, but also be directly involved in the development of the current growth strategy.

Required:

Paul has asked you to prepare a short report to present to Global Imaging’s board of directors:

(a) Write a short report for Paul Simpson on the way a Human Resource Plan could link effectively with Global

Imaging’s growth strategy. (12 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(a) To: Paul Simpson – HR ManagerFrom:Human Resource Planning and Global Imaging’s future growthI will use this report to highlight the main phases in HR (human resource) planning and then deal with the specific HRactivities, which will be needed to suppo

答案解析

暂无解析
解答题

3 Clyde Williams is facing a dilemma. He has successfully built up a small family-owned company, Concrete Solutions

Ltd, manufacturing a range of concrete based products used in making roads, pavements and walkways. The

production technology is very low tech and uses simple wooden moulds into which the concrete is poured. As a

consequence he is able to use low skilled and low cost labour, which would find it difficult to find alternative

employment in a region with high unemployment levels. The company has employed many of its workforce since its

creation in 1996. The company’s products are heavy, bulky and costly to transport. This means its market is limited

to a 30-mile area around the small rural town where the manufacturing facility is located. Its customers are a mix of

private sector building firms and public sector local councils responsible for maintaining roads and pavements. By its

nature much of the demand is seasonal and very price sensitive.

A large international civil engineering company has recently approached Clyde with an opportunity to become a

supplier of concrete blocks used in a sophisticated system for preventing coast and riverbank erosion. The process

involves interlocking blocks being placed on a durable textile base. Recent trends in global warming and pressure in

many countries to build in areas liable to flooding have created a growing international market for the patented erosion

prevention system. Clyde has the opportunity to become the sole UK supplier of the blocks and to be one of a small

number of suppliers able to export the blocks to Europe. To do it he will need to invest a significant amount in CAM

(computer aided manufacturing) technology with a linked investment in the workforce skills needed to operate the

new technology. The net result will be a small increase in the size of the labour force but redundancy for a significant

number of its existing workers either unwilling or unable to adapt to the demands of the new technology. Successful

entry into this new market will reduce his reliance on the seasonal low margin concrete products he currently produces

and significantly improve profitability.

One further complication exists. Concrete Solutions is located in a quiet residential area of its home town. Clyde is

under constant pressure from the local residents and their council representatives to reduce the amount of noise and

dust created in the production process. Any move into making the new blocks will increase the pollution problems

the residents face. There is a possibility of moving the whole manufacturing process to a site on a new industrial estate

being built by the council in a rival town. However closure of the existing site would lead to a loss of jobs in the current

location. Clyde has asked for your help in resolving his dilemma.

Required:

(a) Using models where appropriate, advise Clyde on whether he should choose to take advantage of the

opportunity offered by the international company. (12 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significantinvestment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliancewith the

答案解析

暂无解析