_______ is 'a process to establish a shared understanding about what is to be achieved, and an approach to managing and developing people in order to achieve it'. Which two words correctly completes this definition? A Performance appraisal

A manager is assessing the performance of her team members. In accordance with the appraisal system

of the organisation, she has been given a list of characteristics and performance elements, with notes on how to interpret and apply the terms: 'integrity', 'punctuality' and so on. She is required to comment on how each appraisee measures up in terms of each factor. Which appraisal technique is this organisation using?

A Overall assessment

B Grading

C Behavioural incident

D Guided assessment

A公司与B公司各持有甲公司50%的股权，甲公司的主要经营活动为家用电器、电子产品及配件等的连锁销售和服务。根据甲公司的章程以及A公司、B公司之间签订的合资协议，甲公司的最高权力机构为股东大会，所有重大事项均须A公司、B公司派出的股东代表一致表决通过。若双方经过合理充分协商仍无法达成一致意见时，A公司股东代表享有“一票通过权”，即最终以A公司的股东代表的意见为最终方案。下列有关会计处理表述正确的是( )。(第七章 长期股权投资与合营安排)

A.甲公司属于合营安排

B.A公司与B公司一起对甲公司实施共同控制

C.A公司对甲公司具有控制权

D.B公司对甲公司具有控制权

乙企业的某业务单位正处于增值型现金剩余状态，下列有关该业务单位的说法中，不正确的是(　)。(第三章 战略选择)

A.该业务可以为乙企业股东创造价值

B.该业务单位首选的战略是利用剩余的现金加速增长

C.该业务单位应该尽快出售

D.如果加速增长后仍有剩余现金，又找不到进一步投资的机会，那么应该把多余的资金还给股东

 (a) Company W assess the performance of its sales staff by the number of clients visited and the number of products they each sell. Company X rates its managerial staff. Each manager is awarded a score from 1 (excellent) to 4 (poor), based on feedback from subordinates and superiors. Company Y appraises the performance of its staff through assessors commenting on a number of desired characteristics and performance elements. Company Z compares attributes displayed by its staff to a series of attributes that indicate either unsatisfactory or unsatisfactory performance in their job role.The following are different types of appraisal techniques

A Guided assessment

B Grading

C Behavioural-incident method

D Results-oriented scheme

For each company, select the type of appraisal scheme being used:

(i) Company W

(ii) Company X

(iii) Company Y

(iv) Company Z

(b) The manager does not criticise, but instead discusses issues with the employee. The employee is encouraged to think things through and commits to personal improvement.

Which of Maier's three approaches to appraisal interviews is this an example of?

A Tell and sell

B Tell and listen

C Problem-solving

(c) Is the following statement true or false?

Performance appraisal can be used to identify potential candidates for promotion.

(a) George, Helen, Josh and Leigh are all on development programmes. George is learning skills that are not directly required in his current role, but should allow him to contribute more flexibly and innovatively to the organisation in the future whichever role he is in. Helen is gaining experience of each of the different functions in her company as well as a variety of position and work settings as preparation for increased responsibility in the future. Josh is receiving training to ensure his professional standards in his accountancy work are maintained and enhanced through education, development and training. Leigh is partway through a series of planned secondments within her department and has recently been working in two project group for implementing new systems. The following are all different approaches to development:

A Management development

B Personal development

C Professional development

D Career development

For each of the following individuals, select the development approach they are on:

(i) George

(ii) Helen

(iii) Josh

(iv) Leigh

(b) Which TWO of the following are necessary for a training programme to be effective?

A Training should be expensive

B There should be clear objectives

C Training should be off-the-job

D There should be timely feedback

E Training should be on-the-job

 (a) Shaun likes to understand basic principles and take a hands-off approach based on logical argument. He wants to participate in a structured training programme which is run by teachers. Louise needs to work at her own pace and tends to be fairly slow and cautious in her learning. She likes to observe things, take time to think about them and then produces a carefully thought out conclusion.Susan only likes to study if she can see a link to a real practical problem. She likes to learn new techniques through on-the-job training, but tends to discard good ideas which require some development to work properly. Tony is flexible and optimistic, but does not have any patience with theories. He wants to receive hands-on training and enjoys practical problems. Honey and Mumford classified the four following learning styles:

A Theorists

B Reflectors

C Activists

D Pragmatists

For each of the following individuals, select the correct learning style from the list above:

(i) Shaun

(ii) Louise

(iii) Susan

(iv) Tony

(b) Which two of the following are off-the-job training methods?

A Job rotation

B Computer-based training

C Temporary promotion

D Demonstration

E College courses

(a) Do the following statements relate to

A Extrinsic rewards

B Intrinsic rewards

C Incentives

(i) A feeling of achievement

(ii) A promise of additional time off for meeting a target

(iii) Working conditions

(iv) Salary

(b) Which two of the following steps would be classified as job enrichment?

A Giving an employee freedom to decide how the job should be done

B Increasing the number of tasks an employee participates in

C Transferring an employee from one job to another

D Encouraging employee participation in planning decisions of superiors

E Dividing a job up into a small number of sequential tasks

甲公司某年的投资资本回报率为7%，销售增长率为10%;经测算甲公司的加权资本成本为7.5%，可持续增长率为7%。该年甲公司的业务属于财务战略矩阵中的(　)。(第三章 战略选择)

A.减损型现金短缺

B.增值型现金剩余

C.增值型现金短缺

D.减损型现金剩余

甲公司是一家大型上市公司，在世界许多地方开展多种业务。公司的财务目标是使股东财富平均每年增长10%。目前，其净资产总额为200亿元人民币，未分配利润为2亿元人民币，资产负债率比率为60%，行业平均水平为48%。目前该公司正在考虑收购一家高科技企业，收购价格预计为80亿元人民币。对于该公司的管理层来讲，可以考虑的融资方式是(　)。(第三章 战略选择)

A.留存收益再投资

B.发行新股

C.银行贷款

D.资产销售融资

根据企业在不同发展阶段的特征，下列各项中正确的是(　)。(第三章 战略选择)

A.衰退期财务风险和经营风险都高，股利全部分配给股东，股价呈下降并波动趋势

B.成熟期财务风险和经营风险和股利分配率都是中等，资本结构为权益资本加债务资本

C.导入期经营风险很高而财务风险很低，资金来源主要是风险资本，随着企业的发展股价迅速增长

D.成长期经营风险高而财务风险低，权益资本在资金来源中所占的比重增加，股利分配率低且股价也较低