HND 商务沟通outcome 3 planning notes
Communication outcome 3 planning notes
The Peninsula name is synonymous with romance, glamour and style – hotels in some of the world’s most exciting cities, stunning facilities, world-class service and a unique combination of tradition, heritage, innovation and glamour offer guests a hotel stay unlike any other, whether on business or leisure.
As the world’s leading small luxury hotel group, The Peninsula Hotels has a proud heritage as Asia’s oldest hotel company, which first started in Hong Kon g in 1866.
HOW IT ALL BEGAN
Parent company of The Peninsula Hotels, The Hongkong and Shanghai Hotels' long history stretches back almost as far as Hong Kong itself.
In 1880, two brothers from Baghdad, Ellis and Elly Kadoorie, arrived in Shanghai, marking the beginning of a remarkable family business. They bought their first shares in the company in 1890, and The Kadoories are still at the helm today as majority shareholders of one of the world’s finest small luxury hotel groups and China’s first luxury hospitality brand, with an unmatched heritage stretching back to 1866.
The Peninsula Experience
The Peninsula name is synonymous with romance, glamour and style – hotels in some of the world’s most exciting cities, stunning facilities, world-class service and a unique combination of tradition, heritage, innovation and glamour offer guests a hotel stay unlike any other, whether on business or leisure.
As the world’s leading small luxury hotel group, The Peninsula Hotels has a proud heritage as Asia’s oldes t hotel company, which first started in Hong Kong in 1866
Defining Luxury
Building on its reputation as a purveyor of timeless luxury, The Peninsula Hotels is as committed to defining the future of luxury as it has been to preserving its magnificent heritage of the past. The Peninsula provides the elements of an extraordinary hotel brand with unsurpassed service and the finest attention to detail, making each stay a memorable one.
Design Inspirations
The Peninsula Hotels showcases the finest designs, materials and craftsmanship plus state-of-the-art innovative guestroom technology with the aim of creating a bespoke residential feel and welcoming ambience of sumptuous, cocooned comfort that takes the guest experience to the next level.
An Industry Leader
Supremely user-friendly and designed and developed exclusively in-house, Peninsula technology elevates the guest experience to new levels, with the latest innovation being the entire in-room environment available in 11 languages. A pioneer and industry leader in the research and development of in-room technology since the founding of The Peninsula Hotels’ Research & Technology Department in 1985 – and the only hotel group in the world to create its own – innovative technology has always been part of The Penins ula Hotels’ DNA.。
Outcome 3 HND 公司法
4. Define the difference between a motion and a resolution during the procedure at a company meeting and explain the differences between ordinary, extraordinary and special resolutions.
outcome 3 hnd公司法 搜索 outcome 3 you are required to demonstrate your knowledge of the management and administration of a company. time allowed two hours. to be written under closed-book controlled conditions. answer the following four questions. 1. provide an outline of the duties of a director. include in your answer details on how they are appointed, how their role as directors can be terminated and what their duties and powers entail. 2. outline the qualifications necessary for a company secretary in a public company. include in this how they are appointed and what their duties are. how does this compare for the company secretary of a private company? 3. outline the purpose of agms and egms. how often are they held and what is their purpose? 4. define the difference between a motion and a resolution during the procedure at a company meeting and explain the differences between ordinary, extraordinary and special resolutions. each answer should be completed with a minimum of 100 words and a maximum of 150 word
HND商法导论outcome3教学教材
Private Public limited company
法人：
法人是具有民事权利能力和民 事行为能力，依法独立享有民事权 利和承担民事义务的组织。法人与 自然人不同，是种无生命的社会组 织体，法人的实质，是一定社会组 织在法律上的人格化。
1.Sole Trader个体经营户
❖ If the business fails, the sole trader is said to have unlimited liability for all debts .
❖ Owner to find all capital ❖ Difficulty to expand because of
❖ The Partnership Act 1890 is the legislation which governs partnerships. According to this act, the partnership can be sued or sue.
❖ The partnership will firstly use its own assets to pay its debt. If it isn’t enough, the partners will become personally liable for the debts of the partnership. So like the sole trader, the partners have unlimited liability.
Advantages :
❖ greater continuity than sole trader ❖ more possible capital contributors than
HND商务会计高级outcome345报告总结计划答案.docx
Index pageIndex page⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.. ⋯. Introduction⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.Background ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.. ⋯FindingsSection 1⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Section 2⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Section 3⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Conclusion⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.. Reference ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.IntroductionBackgroundSSP plc is a company operating in the food manufacturing industry. It is engaged in food processing, supplying all the main supermarket chains with first class process meat products. During the last few years the company has been difficult because of the BSE and Foot and Mouth disease made adeclining demand for meat product. The bad outstanding achievement stopped in 2004 and a partial rebound in the market produced an increase in turnover by nearly 15%. It is expected that thisrebound in the market will gather momentum over the coming year and the SSP plc is planning totake even greater strides forward by opening a new processing plant in Glasgow.As requested in the chiefexecutive s ’memo of 30 December, here is my report summarisingand analysising the financial position of the SSP plc for the year 2003 and 2004.OutlineThe main body of the report will evaluate five parts:Part 1--- Analyze the users of financial information and the purpose of using.Part 2--- State of financial source and categorize with their characteristics.Part 3---Explain the cash flow statement of SSP plc.Analyze the recent financial performance and position of the SSP plc.(Including my recommendations about how to improvement of business performance) FindingsSection 1. Users of financial accounts.Users of financial statements are a group of people or organizations who use the information tomake evaluations and decisions. Users of financial information can be divided into two categories:internal and external users.Now, I will use a table to show you the users’ purpose and sources of information they use to g statements.Section 2. Source of financesTo run a business, organizations require finance for different proposes and for varying lengths of time. In the finance, we divide sources of capital into two categories: equity capital and loan capital. Equity capital is the finance provided by the owner and there is no interest to pay. Loan capitalrefers to money that is borrowed from a source outside the business. The interest of loan capitalmust be paid. Sources of finances could be clarified into short, medium and long term. The short-term refers to finance that are borrowed for a period of no more than one year. The medium-term refers to funds that are borrowed for a period of between two and ten years. Long-term refers tofunds that are borrowed for a period of more than ten years.In the case study, the source of finances of SSP plc is: trade creditors, tax, bank overdraft, debentures, ordinary share capital and the retained profits from last account period.Short-term sources:1.Trade creditors:Trade creditors are produced when the purchase of raw materials or stock is delaying to pay, thus, there is more cash which would be used for other uses. There is also an interest free way ofraising finance. However, the credit could lead to poor relations with suppliers and the customers may forfeit discounts.The credit is 544,000￡ in 2003 and it decreased to 405,000 in￡2004. The percentage of decrease is25.56%. The decrease of credit infers that SSP plc has a good financial situation that it has a strongability to pay credits back to suppliers. This could improve the relationship with suppliers.2.Bank overdraft:Bank account holders can prearrange with the bank to draw cheques to a greater value thanthe actual balance in the account. Interest should be paid by customers and bank charges will apply where an overdraft limit has been exceeded. Bank overdraft is flexible and cheap. It has a low cost. Some small bank overdraft even has a free of charge.SSP plc had no overdraft but the number increased to 86,000 in 2004￡. The increase shows that the company borrowed money from bank for its expansion in Glasgow.Long-term sources:1.Debentures:Debentures are loans make to companies that carry a fixed rate of interest. The company assets normally secure debentures. Debentures have a fixed time period or an open time period. The shareholders are not debenture holders. A debenture interest is paid as an expense not an appropriation of profit.SSP plc has a fixed debenture ( ￡1,560,000) in the year of 2003 and 2004. It tells us thecompany’ s fixed assets are steady.2.Ordinary shares:Ordinary shareholders receiving pay-outs from company after preference shareholders are paid.Ordinary share dividends are not fixed and subject to company’ periodicals performances and decisions of management in paying dividend.In SSP Company, the ordinary share capital is 1,950,000 in￡both 2003 and 2004. It infers that the company has a steady operation situation.3.Retained ProfitsThe retained profit is the finance brought from the last financial period. It is not fixed andmay be a negative number. It presents operational situation of last period.The retained profits decreased from 505,000 to￡ 420,000￡. The percentage change ofdecrease is 16.83%. The lower ratio shows us the company had made fewer profits in 2003 then it was in 2002.Section 3. Ratio Analysis1.Major inflows is Net cash flow operating activates of 1,345,000.￡Major outflow is Payments to acquire fixed assets, which takes 984,000.￡2.Ratio AnalysisProfitability Ratios:Gross Profit Percentage=Gross profit/Turnover x 100% 2003: GPP= ￡7,000,000/ 11,674,000￡ x 100%=59.96%2004: GPP= ￡8,037,000/ 13,382,000￡ x 100%=60.06%Analysis: The increase of ratio is a good sign. The positive trend can be an indication that stock control of meat product has improved, demand for the meat product has increased after the diseases, or purchasing policies have improved. The managers should keep the good trend and go on develop it, such as improving marketing strategy, setting better pricing policy, or improving stock control.Net Profit Percentage=Net Profit before Taxation/ Turnover x 100%2003: NPP= ￡1,182,000/ 11,674,000￡ x 100%=10.13%2004: NPP= ￡901,000/ 13,382,000￡ x 100%=6.73%Trend: DecreaseAnalysis: The decrease of the ratio is a bad sign that it indicates a low profit of the company. From the P&L Account of the SSP plc, we know that although the gross profit increased, the operation cost is much higher in 2004; it leads to a decreasein net profit. So the managers should think about how to decrease our operation cost to help our company earn more profit.Liquidity Ratios:Current Ratio=Total Current Assets/Total Current Liabilities2003: CR= ￡1,195,000/ 767,000=1￡.562004: CR= ￡1,248,000/ 701,000=1￡.78Trend: IncreaseAnalysis: the increase of ratio is a good sign. Generally speaking a healthy current ratio is at least 2:1. The 1.56 and 1.78 indicate the company is a little bit over trading and have difficulty in meeting its short-term debts. The main reason for the increase is the increase in the total current assets and decrease in the total current liabilities. I suggest that the company may keep more profit for the short-term debts.The Acid Test Ratio=Liquid Assets/Current Liabilities2003: ( 1,195,000￡- 608,000)/￡ 767,000=0￡.772004: ( 1,248,000￡- 796,000)/￡ 701,000=0￡.64Trend: DecreaseAnalysis: The decrease is a bad sign. The ratio should be 1:1. But the ratio in both of 2003 and2004 is less that 1. And unfortunately, the ratio is still decreasing. SSP plc meets a liquidityproblem that the liquid assets decrease.The company managers should pay attention to thisratio and organization’ s development.Efficiency Ratios:Fixed Asset Turnover=Turnover/Fixed Assets2003: 11,674,000/￡ 4,017,000=2￡.91 times2004: 13,382,000/￡ 4,318,000=3￡.10 timesTrend: IncreaseAnalysis: Where this ratio gas increase, this is a good sign. It indicates that the existing fixedassets are generating more sales and maybe investment in new fixed assets gas could bebeen paid off. Managers of SSP plc should develop and focus on it.Debtors Collection Period=Debtors/Turnover x 3652003: 306,000/￡ 11,674,000￡ x 365=9.57 days2004: 452,000/￡ 13,382,000￡ x 365=12.33 daysTrend: IncreaseAnalysis: It is a bad sign that there is an increase in DCP. It indicates that SSP’ s may have apoor credit control of poor invoicing system. The bad debts may also increase. The leaders ofSSP should check their invoicing and reminder system to keep the ratio a proper range.Investment Ratios:Interest Cover=Profit Before Interest & Tax/Interest Charges2003: 1,416,000/￡ 234,000=6￡.052004: 1,135,000/￡ 234,000=4￡.85Trend: DecreaseAnalysis: This ratio shows how capable the company is of covering its interest charges. Thedecrease is not good because the company is less able to meet its interest payments. But theratio is still in a reasonable range. Leaders should try to increase company’ s pro ratio a high level.Debt Ratio=Total Debts/Total Assets x 100%2003: ( 767,000+￡￡1,560,000)/( 4,017,000+￡ 1,195,000)￡ x 100%=44.65%2004: ( 701,000+￡￡1,560,000)/( 4,318,000+￡ 1,248,000)￡ x 100%=40.62%Trend: DecreaseAnalysis: It is a good sign that the ratio increased. However, a healthy ratio should keep around 50%. It indicates that SSP has fewer liabilities or keeps more assets. The sign should be kept by managers.3.RecommendationAfter reading and analyzing three accounts from SSP Company, I found some problems with it and now I will present my suggestions about the future management in these two parts.Operational recommendationA ratio of Net Profit Percentage shows us that SSP plc has a high expenditure in operation cost.It also indicates that the company has a low level of cost control. Therefore, I suggest that SSP should try to decrease the costs of sales and the operation cost, such as adopting newmanagement system and using contractors to find distribution channels but to find them itself.Financial recommendationFor the source of finance, SSP has a bad performance of financial operating. In the Cash Flow Statement, the Financing is ￡0, but the company is planning expansion in Glasgow. The main inflow of the company is the sales. It is a dangerous phenomenon if the company wants to use the turnover to expanse its business because it is impossible to use the current cash to support long-term investment. So I suggest that the company may increase the number of share capital or make more debentures to get more long-term capital for expansion.ConclusionBy analyzing the P&L Account, Balance Sheet and Cash Flow Statement, we can infer that SSP plc has a good operational performance. However, there are still many parts to improve and develop to help the company maximize profits.ReferenceRay H. Garrison, Managerial Accounting, Business Publications Inc., 1985, Printed in U.S.A.J.R.DYSON, Accounting for Non-accounting Students, Financial Times, 2004, Printed inGreat Britain.Frank Wood & Alan Sangster, Business Accounting 2, Financial Times, Pitman Publishing, 1999, Printed in China.。
HND商务会计高级outcome_3_4_5报告答案.docx
.word 可编辑 .Index pageIndex page⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.. Introduction⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.Background ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.. FindingsSection 1⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Section 2⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Section 3⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Conclusion⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯Reference⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..word 可编辑 .IntroductionBackgroundSSP plc is a company operating in the food manufacturing industry. It is engaged in food processing, supplying all the main supermarket chains with first class process meat products. During the last few years the company has been difficult because of the BSE andFoot and Mouth disease made a declining demand for meat product. The bad outstanding achievement stopped in 2004 and a partial rebound in the market produced an increase in turnover by nearly 15%. It is expected that this rebound in the market will gather momentum over the coming year and the SSP plc is planning to take even greater strides forward by opening a new processing plant in Glasgow.As requested in the chief executive s memo’ of 30 December, here is my reportsummarising and analysising the financial position of the SSP plc for the year 2003 and2004.OutlineThe main body of the report will evaluate five parts:Part 1--- Analyze the users of financial information and the purpose of using.Part 2--- State of financial source and categorize with their characteristics.Part 3---Explain the cash flow statement of SSP plc.Analyze the recent financial performance and position of the SSP plc.(Including my recommendations about how to improvement of business performance).word 可编辑 .FindingsSection ers of financial accounts.Users of financial statements are a group of people or organizations who use the information to make evaluations and decisions. Users of financial information can bedivided into two categories: internal and external users.Now, I will use a table to show you the users’ purpose and sources of information to get the statements.Section 2.Source of financesTo run a business, organizations require finance for different proposes and for varyinglengths of time. In the finance, we divide sources of capital into two categories: equitycapital and loan capital. Equity capital is the finance provided by the owner and there is nointerest to pay. Loan capital refers to money that is borrowed from a source outside thebusiness. The interest of loan capital must be paid. Sources of finances could be clarifiedinto short, medium and long term. The short-term refers to finance that are borrowed fora period of no more than one year. The medium-term refers to funds that are borrowed fora period of between two and ten years. Long-term refers to funds that are borrowed for aperiod of more than ten years.In the case study, the source of finances of SSP plc is: trade creditors, tax, bank overdraft, debentures, ordinary share capital and the retained profits from last account period..word 可编辑 .Short-term sources:1.Trade creditors:Trade creditors are produced when the purchase of raw materials or stock is delaying topay, thus, there is more cash which would be used for other uses. There is also aninterest free way of raising finance. However, the credit could lead to poor relationswith suppliers and the customers may forfeit discounts.The credit is￡544,000 in 2003 and it decreased to he percentage￡405,000ofin 2004. T decrease is 25.56%. The decrease of credit infers that SSP plc has a good financialsituation that it has a strong ability to pay credits back to suppliers. This could improvethe relationship with suppliers.2.Bank overdraft:Bank account holders can prearrange with the bank to draw cheques to a greater valuethan the actual balance in the account. Interest should be paid by customers and bankcharges will apply where an overdraft limit has been exceeded. Bank overdraft is flexibleand cheap. It has a low cost. Some small bank overdraft even has a free of charge.SSP plc had no overdraft but the number increased to￡86,000 in 2004. The shows that the company borrowed money from bank for its expansion in Glasgow.Long-term sources:1.Debentures:Debentures are loans make to companies that carry a fixed rate of interest.Thecompany ’fixeds assets normally secure debentures. Debentures have a fixed timeperiod or an open time period. The shareholders are not debenture holders.Adebenture interest is paid as an expense not an appropriation of profit.SSP plc has a fixed debenture (￡1,560,000) in the year of 2003 and 2004. It tells us the company ’ s fixed assets are steady.2.Ordinary shares:Ordinary shareholders receiving pay-outs from company after preference shareholdersare paid. Ordinary share dividends are not fixed and subject to companyperformances and decisions of management in paying dividend.In SSP Company, the ordinary share capital is￡1,950,000and in2004both.It2003infers that the company has a steady operation situation.3. Retained ProfitsThe retained profit is the finance brought from the last financial period. It is not fixedand may be a negative number. It presents operational situation of last period.The retained profits decreased from 505,000￡ to420,000￡. The percentage change ofdecrease is 16.83%. The lower ratio shows us the company had made fewer profits in2003 then it was in 2002.Section 3. Ratio Analysis1.Major inflows is Net cash flow op erating activates of￡ 1,345,000.Major outflow is Payments to acquire fixed assets, which takes￡ 984, 2.Ratio AnalysisProfitability Ratios:Gross Profit Percentage=Gross profit/Turnover x 100%2003: GPP=￡ 7,000,000/￡ 11,674,000 x59100.96%=2004: GPP=￡ 8,037,000/￡ 13,382,000 x60100.06%=Trend: IncreaseAnalysis: The increase of ratio is a good sign. The positive trend can be an indicationthat stock control of meat product has improved, demand for the meat product has increased after the diseases, or purchasing policies have improved. The managers should keep the good trend and go on develop it, such as improving marketing strategy, setting better pricing policy, or improving stock control.Net Profit Percentage=Net Profit before Taxation/ Turnover x 100%2003: NPP=￡ 1,182,000/￡ 11,674,000 x10100.13%=2004: NPP=￡ 901,000/￡ 13,382,000 x 6100.73%=Trend: DecreaseAnalysis: The decrease of the ratio is a bad sign that it indicates a low profit of the company. From the P&L Account of the SSP plc, we know that although the grossprofit increased, the operation cost is much higher in 2004; it leads to a decrease innet profit. So the managers should think about how to decrease our operation cost tohelp our company earn more profit.Liquidity Ratios:Current Ratio=Total Current Assets/Total Current Liabilities.word 可编辑 .2003: CR=￡ 1,195,000/￡ 767,000=1.562004: CR=￡ 1,248,000/￡ 701,000=.78Trend: IncreaseAnalysis: the increase of ratio is a good sign. Generally speaking a healthy current ratiois at least 2:1. The 1.56 and 1.78 indicate the company is a little bit over trading andhave difficulty in meeting its short-term debts. The main reason for the increase is the increase in the total current assets and decrease in the total current liabilities.I suggest that the company may keepmore profit for the short-term debts.The Acid Test Ratio=Liquid Assets/Current Liabilities2003: (￡ 1,195,000-￡608,000)/￡ 767,000=.772004: (￡ 1,248,000-￡796,000)/￡ 701,000=.64Trend: DecreaseAnalysis: The decrease is a bad sign. The ratio should be 1:1. But the ratio in both of2003 and 2004 is less that 1. And unfortunately, the ratio is still decreasing. SSP plcmeets a liquidity problem that the liquid assets decrease. The company managersshould pay attention to this ratio and organizatio n ’ s development.Efficiency Ratios:Fixed Asset Turnover=Turnover/Fixed Assets2003:￡ 11,674,000/￡ 4,017,000=2.91 times2004:￡ 13,382,000/￡ 4,318,000=.10times.word 可编辑 .Trend: IncreaseAnalysis: Where this ratio gas increase, this is a good sign. It indicates that the existingfixed assets are generating more sales and maybe investment in new fixed assets gascould be been paid off. Managers of SSP plc should develop and focus on it.Debtors Collection Period=Debtors/Turnover x 3652003:￡ 306,000/￡11,674,000 9x.57365=days2004:￡ 452,000/￡13,382,000 12x365=.33daysTrend: IncreaseAnalysis: It is a bad sign that there is an increase in DCP. It indicates that SSP’ s m have a poor credit control of poor invoicing system. The bad debts may also increase.The leaders of SSP should check their invoicing and reminder system to keep the ratioa proper range.Investment Ratios:Interest Cover=Profit Before Interest & Tax/Interest Charges2003:￡ 1,416,000/￡ 234,000=6.052004:￡ 1,135,000/￡ 234,000=.85Trend: DecreaseAnalysis: This ratio shows how capable the company is of covering its interest charges.The decrease is not good because the company is less able to meet its interest payments. But the ratio is still in a reasonable range. Leaders should try to increasecompany ’ s profit to keep this ratio a high level..word 可编辑 .Debt Ratio=Total Debts/Total Assets x 100%2003: (￡ 767,000+￡ 1,560,0(￡4,017,000+0)/ ￡1,195,000) x 100%=44.65%2004: (￡ 701,000+￡ 1,560,000)/(￡4,318,000+ ￡1,248,000) x 100%=40.62%Trend: DecreaseAnalysis: It is a good sign that the ratio increased. However, a healthy ratio shouldkeep around 50%. It indicates that SSP has fewer liabilities or keeps more assets. Thesign should be kept by managers.3.RecommendationAfter reading and analyzing three accounts from SSP Company, I found some problemswith it and now I will present my suggestions about the future management in thesetwo parts.Operational recommendationA ratio of Net Profit Percentage shows us that SSP plc has a high expenditure inoperation cost. It also indicates that the company has a low level of cost control.Therefore, I suggest that SSP should try to decrease the costs of sales and theoperation cost, such as adopting new management system and using contractors tofind distribution channels but to find them itself.Financial recommendationFor the source of finance, SSP has a bad performance of financial operating. In the CashFlow Statement, the Financing is￡0, but the company is planning expansion in Glasgo The main inflow of the company is the sales. It is a dangerous phenomenon if the.word 可编辑 .company wants to use the turnover to expanse its business because it is impossible touse the current cash to support long-term investment. So I suggest that the companymay increase the number of share capital or make more debentures to get more long-term capital for expansion.ConclusionBy analyzing the P&L Account, Balance Sheet and Cash Flow Statement, we can infer thatSSP plc has a good operational performance. However, there are still many parts to improve and develop to help the company maximize profits.ReferenceRay H. Garrison, Managerial Accounting, Business Publications Inc., 1985, Printed inU.S.A.J.R.DYSON, Accounting for Non-accounting Students, Financial Times, 2004, Printed in Great Britain.Frank Wood & Alan Sangster, Business Accounting 2, Financial Times,Pitman Publishing, 1999, Printed in China.。
HND商务沟通技巧报告
HND商务沟通技巧报告商务沟通是指在商业环境中，通过口头或书面交流方式传递信息和想法，并达成共识的过程。
商务沟通技巧是指在商务交流过程中，能够有效传达信息和理解对方意图的技巧和方法。
在商务活动中，良好的沟通技巧对于建立良好的工作关系、解决问题和达到共同目标都起着至关重要的作用。
因此，本文将从以下几个方面介绍商务沟通的技巧和方法。
首先，要做到有效的商务沟通，语言表达能力是非常重要的一点。
在商务交流中，明确、简洁、准确地表达自己的意图是至关重要的。
避免使用过于专业化或技术性的词汇，让对方能够轻松理解你的意思。
另外，使用积极的语言和积极的措辞也是非常重要的。
积极的语言能够增强沟通双方的合作意愿，促进问题的解决和决策的达成。
其次，要注意非语言沟通的技巧。
在商务交流中，非语言沟通占据了很大的比重。
通过身体语言、面部表情、姿势等方式来传递信息和理解对方的意图。
例如，保持良好的姿势和身体语言，可以显示出自信和专业的形象，增强自己的说服力。
另外，还要注意听取对方的意见和观点，使用肢体语言和面部表情来展示自己的倾听和尊重。
此外，要注意语境的适应能力。
商务沟通技巧的另一个重要方面是能够适应不同的语境和情境。
在商务环境中，可能会面对不同的人群、不同国家或地区的文化差异。
因此，了解对方的文化和价值观念，并尊重这些差异是非常重要的。
在沟通中，注意使用适当的礼仪和俗语，避免冒犯对方。
另外，还要注意时间管理，确保沟通的效率和顺畅。
最后，建立良好的人际关系也是商务沟通的关键。
在商务环境中，人际关系的好坏直接影响着工作效果和合作氛围。
因此，要建立良好的人际关系，需要积极倾听对方的意见和需求，尊重对方的观点和决策，并及时回应对方的需求或问题。
另外，要保持积极的态度和负责任的工作态度，积极解决和处理冲突，建立互信和合作的关系。
在总结上述内容之后，可以得出商务沟通技巧的三个要点：良好的语言表达能力，准确的非语言沟通技巧和灵活的适应能力。
SQA HND 商法 Outcome 3 答题思路.doc
Case Study 11List the main business organizations recognized by Scots Law.知识点：商务组织的分类思路：先说出商务组织分为三大类：sole trader, partnership, company然后partnership具体说有三种:Ordinary/traditional/unlimited partnership 最后说company 具体分为private limited company 和public limited company来源：B5小本资料P272~2732Given the fact that Lisa will be running the business herself and, for the time being, she is unlikely to be employing anyone, how would you classify her business?知识点：sole trader的特点思路：回答问题说Lisa应该建立sole trader,然后解释原因：建立sole trader不需要double taxation、启动资金少、不需要政府相关部门审批等原因打乱写3Identify two advantages and two disadvantages of the type of business organization run by Lisa.知识点：Sole trader的优点和缺点最好是四个优点加四个缺点来源：B5小本资料P272或者A4材料1 P1〜P3推荐用这个材料答案更清晰一下每个优缺点下面有三句解释随机选择一个来写解释上面的小标题Case Study 21What are the main differences between a traditional partnership and a limited liability partnership?知识点：无限合伙人（Unlimited partnership UP & limited liability partnership LLP）和有限责任合伙人之间的区别思路：1,法案不同UP: the Partnership Act 1890 （在A4 材料 1 P287） LLP： The limited liability partnership Act 20002.责任不同UP: Unlimited liability LLP: limited liability3.合伙人名称不同UP: Partners LLP: members4.设立条件不同：UP: there are no formal legal requirements for setting up a partnership LLP: forming an LLP is more expensive and complicated than setting up a unlimited partnership （书上原话记得更改语序等）5.UP: partnership agreement is no necessary to have. LLP: LLP agreement is necessary/must.6.UP: not necessary to reveal LLP: have to/must reveal financial information来源：2版书P198〜P201、3版书P209〜P213；再加上课堂笔记；B5小本资料P290以上6个不同点，随机选四个去答打乱顺序改变语序2What is the main advantage for an existing partnership when it changes to a limited liability partnership?知识点：从无限责任更改成有限责任的最主要的好处是责任的改变思路：回答问题说明最主要的好处是责任的不同然后具体说明两个partnership的责任上有什么不同之处UP:责任是unlimited liability并且是无限连带责任（2版书P199第二段第四行到第六行；3版书P210倒数第三行到P211第一行）LLP:责任是limited liability是因投资额为限（2版书P200倒数第四段全部；3版书P212 第三段全部）3What is the nature of the legal relationship between partners in a firm and members of a limited liability partnership?知识点：法律关系是诚心关系fiduciary relationship思路：回答问题the nature of the legal relationship is fiduciary relationship,然后说partner 代表的是公司和合伙人member代表的是只是公司先例：（A4 资料1P9 中间部分）Law v Law [1905] 1 Ch 140来源：A4资料1P9Case Study 31What is a company9s objects clause?知识点：公司备忘思objects clause的概念（A4资料2 P2总共有两个概念2选1或者写书上的2版P229 倒数第三段3版P241倒数第四段）然后写ultra vires （和公司备忘的概念在同一处）来源：A4资料2 P2、2版书P229倒数第三段3版P241倒数第四段2Does MacGregor have the right to withdraw from the project with Construct it?知识点：Ultra vires rule思路：回答问题：没有权利取消；在现代条款，在不违反法律的前提下，公司经营范围是无限制的；法案是the Company Act 1989&2006； ultra vires rule没意义没有权限限制；Macgregor很难胜诉协议继续履行在历史上有一个old ultra vires rule越权无效原则；写出这个的概念（A4资料2 P3或2版P229 3版P241）；如果法官参照这个原则那么这个project可以被withdraw；但是这是案例法成文法优先于案例法所以法官需要参照成文法MacGregor很难诉赢先例：A4 资料 2 P3-----------------------------------Ashbury Railway Carriage & Iron Co. V. Riche （1875）来源：A4资料2P3； 2版P229、3版P2413Will the legal action by MacGregor shareholders be successful so that the company will be forced to pay out the expected bonuses?知识点：公司章程思路：回答问题：股东不能要求公司进行分红；根据公司章程，股东没有绝对的权利分红; 公司章程的性质是合同，是公司和股东之间&股东和股东之间的合同；股东没有绝对权利要求分红，公司可以不分红，并没有违约先例：Wood v Odessa Waterworks Co （1889）或者Hickman v Kent or Romney Marsh Sheep Breeders Association [1915]二选一（2 版P237> 3 版P250）来源：2版P237、3版P250Case Study 41List three differences between a private company and a public company知识点：两种公司的区别思路：最好列出4个区别至少3个随机选择来源：A4资料2 P1~P2； B5小本资料P309-P3102Can people simply decide to set up any kind of company and begin to trade immediately?知识点：公司设立的条件思路：回答问题：不能自己决定成立公司并且立刻交易；公司不能自己成立，公司成立需要进行注册；公司成立的5步骤；来源：2版P226, 3版P2383What kind of legal status is a company said to have?知识点：公司的法律地位思路：公司的法律地位是legal entity加上legal personality;公司是一个与其股东相分离的独立的法人；先例：Salomon v A Salomon & Co Ltd 1897 （2 版P217~P218、3 版P229-P230）（判决部分从第二段的第六行“However,^后面写到这段结束）来源：2 版P216~P218、3 版P228-P2304What management body is responsible for the day-to-day running of a company?知识点：公司谁responsible思路：Ltd 是所有股东responsible； Pic 是all employee responsible; employee 其中分为managers 和directors5What is the most common type of liability for company members?知识点：公司股东的责任思路：普遍的责任类型是有限责任；限于股东的出资额和股数；来源：2 版P200+P230, 3 版P212+P242注：1. 2版书和3版书得区别在封皮右上角2.A4材料1指材料开头有四行加粗的标题3.A4 材料2 指材料开头为Private limited company vs. Public limited company。
HND商法导论outcome3
Case 11The main business organization recognized by scot law are: sole trader, partnership, p rivate limited company, public limited company.2Lisa do a small business so only have herself. So it is sole trader. Sole trader is someone who manages by herself and owns the business. The can take all benefits but also need face all the losses. Indeed, if the sole trader becomes insolvent his personal assets can be used to satisfy her creditors e.g. house, car etc. she is personally liable for all business debts i.e. they have unlimited liability.To set up as a sole trader does not require any formalities. They need not make any business information public.3Advantages:Sole trader is independence for ownerSole trader is Personal contact between business and customers Disadvantages:Sole trader is unlimited liabilitySole trader’s scale is difficult to expand because of limited capitalCase 21The piece of legislation which governs partnerships is the partnership Act 1890. the limited liability partnership Act 2000.Partnership have unlimited liability in respect partnership debts.Limited liability partnership members enjoy limited in respect of limited liability partnership debts traditional partnership is unincorporated body, Limited liability partnership is corporate body2The interests of limited liability is that person do not have to repay company debt.3Trust relationship. pillan brother V pillans. The court held that made in this business he had to account to the partnership for the profits.Case 31Objects of the company is outlining what type of work the company will be participat e in and can lawfully do. If it needed, staffs can change the objects clause after format ion by special resolution. The company terms should have reason, otherwise the comp any activities is invalid。
HND商务信息与通信技术-Outcome3
HND商务信息与通信技术-Outcome3 1.The main tasks and the subtasks for ICT’s survey projectTask Name1 Survey Planning1.1 Identify the objective1.2 Drafts the questionnaire1.3 To pre-test the questionnaire1.4 Produce the final questionnaire2 Survey the cities2.1 Survey in Edinburgh2.2 Survey in Glasgow2.3 Survey in Paisley2.4 Survey in Stirling2.5 Return Questionnaires to Headquarters3 Analyze the questionnaires3.1 Analyze the Survey from Edinburgh3.2 Analyze the Survey from Glasgow3.3 Analyze the Survey from Paisley3.4 Analyze the Survey from Stirling3.5 Compare Survey Result3.6 Identify the Key Trend4 Produce a survey report4.1 Draft the report4.2 Edit The Report4.3 Produce The Final Report4.4 Executive Summary4.5 Completed Report5 Produce a presentation of the survey report5.1 Create Presentation5.2 Review Presentation6 Present Presentation5.3 To present to senior managers5.4 To present to branch managers5.5 To present to team leaders5.6 Presentation Complete2. The duration of each of the subtasksTask Name1 Survey Planning1.1 Identify the objective 1 day1.2 Drafts the questionnaire 5 days1.3 To pre-test the questionnaire 6 days1.4 Produce the final questionnaire 2 days2 Survey the cities 34 days2.1 Survey in Edinburgh 10 days2.2 Survey in Glasgow 102.3 Survey in Paisley 92.4 Survey in Stirling 52.5 Return Questionnaires to Headquarters3 0 Analyze the questionnaires 38 days3.1 Analyze the Survey from Edinburgh 93.2 Analyze the Survey from Glasgow 83.3 Analyze the Survey from Paisley 73.4 Analyze the Survey from Stirling 43.5 Compare Survey Result 53.6 Identify the Key Trend 54 Produce a survey report 25 days4.1 Draft the report 114.2 Edit The Report 54.3 Produce The Final Report 64.4 Executive Summary 14.5 Completed Report 05 Produce a presentation of the survey report 65.1 Create Presentation 55.2 Review Presentation 16 Present Presentation 35.3 To present to senior managers 15.4 To present to branch managers 15.5 To present to team leaders 15.6 Presentation Complete 03. The project milestonesMilestones are: Important events during the duration of the project when reviews of time, cost and quality are carried out. Milestones are activities that must take place by a certain date. Milestones are set so you can measure your performance against your objective.4. The milestones in ICT’s survey projectThe milestones in ICT’s survey project are that:2.5 Return Questionnaires to Headquarters34.5 Completed Report5.6 Presentation Complete5. The dependencies between tasksID Task Name Predecessor1 Market Survey2 Survey Planning3 Determine Survey Objectives4 Draft Questionnaire 35 Pre-test Questionnaire 46 Produce Final Questionnaire 57 Complete the Survey 28 Survey in Edinburgh 69 Survey in Glasgow 810 Survey in Paisley 611 Survey in Stirling 1012 Return Questionnaires to Headquarters 9，1113 Analysis of Questionnaires 714 Analyze the Survey from Edinburgh 1215 Analyze the Survey from Glasgow 1416 Analyze the Survey from Paisley 1517 Analyze the Survey from Stirling 1618 Compare Survey Result 1719 Identify the Key Trend 1820 Production of The Survey Report 1321 Draft The Report 1922 Edit The Report 2123 Produce The Final Report 2224 Executive Summary 2325 Completed Report 2426 Produce The Presentation 2027 Create Presentation 2528 Review Presentation 2729 Present Presentation 2630 Presentation to Senior Managers 2831 Presentation to Brunch Managers 3032 Presentation to Team Leader 3133 Complete Presentation 326. The resources of each of the subtasksTask Name Resource Names1 1. Survey Planning1.1 Identify the objective Harry Callan, Amy, Alice1.2 Drafts the questionnaire Harry Callan, Lucy1.3 To pre-test the questionnaire Amy, Alice1.4 Produce the final questionnaire Callan, Amy, Alice2 2. Survey the cities2.1 Survey on Scottish cities (Edinburgh and Glasgow) Harry Callan 2.2 Survey on a small city (Paisley) Amy, Alice2.3 Survey on a medium sized town (Stirling) Amy, Alice3 3. Analyze the questionnaires3.1 To analyze the first main city Jim Thompson3.2 To analyze the second main city Jim Thompson3.3 To analyze the medium sized city Jim Thompson3.4 To analyze the small city Jim Thompson3.5 To analyze the survey results and key trends Jim Thompson3.6 Analyze Questionnaires Complete4 4. Produce a survey report4.1 Draft the report Henry Mancini4.2 Work on editing Lucy4.3 Work on final version Lucy4.4 Work on executive summary Lucy4.5 Report Complete5 5. Produce a presentation of the survey report5.1 To produce the presentation Clive Calvert, Lucy5.2 To review the presentation Clive Calvert5.3 To present to senior managers Clive Calvert5.4 To present to branch managers Clive Calvert 5.5 To present to team leaders Clive Calvert 5.6 Presentation Complete。
HND商务沟通outcome3
Summary (2)Introduction (3)Findings (3)Communication Industry (3)Low Carbon Growth in China (5)Update System with Windows 7 (6)Conclusions (8)Recommendations (8)Reference (9)Appendices (10)Appendix A (10)The analysis of all fields' ICT emission reduction effect by GeSI (10)Appendix B (11)RMB of GDP per RMB of ICT investment in OECD countries (11)Appendix C (12)Green consumer segmentation (percentage of all consumers) (12)The purpose of this report is introducing the development of Green ICT in the future and development potential. All the materials in this report is come from Internet and business report’s data analysis.More and more research indicates that Green ICT is benefit strategies for all the country, company and people, and it is benefit for environment. Green ICT is regarded as one of the effective strategies, for many firms, the operating costs savings from reduced energy consumption can leave them with more resources for other vital ICT initiatives. The reason is the more pollution, the worse influence for us. More and more government pay attention on Green ICT indicates that great majority country and people realized the pollution of earth and we need to change our life style to decrease pollution.This report suggests ways to improve company’s level on Green ICT to promote company’s long-term development. This change has improving strategies to adapt the development of society. Then, this report will analyses Green ICT in Communication Industry, Realizing the Potential for ICT enabled low Carbon Growth in China and update to Windows 7 three ways to explain the environment and the need for sustainability, Green business practices, Greener ICT and Customer demand for environment-friendly products.This report recommendation is:a.Reminds people pay more attention on Green ICTb.Promotes the development of Green ICTc.Change their represent ICT to Green ICT, such as: change system toWindows 7, improve technology so that extend product life and so on.The Future of Green ICTIntroductionThe purpose of this report to analyze the influence on company by Green ICT, evaluate the effect of Green ICT and suggest ways to improve company’s level on Green ICT to promote company’s long-term development. Nowadays, more and more person and company pay more attention on Green ICT. More industry pays more attention on Green ICT to decrease the pollution and cost, this is good for long-term development. And government published some policy to manage and decrease high-pollution industry, and limit high-pollution industry develop to protect our environment. So, Green ICT is important obviously, company need to change as Green ICT as soon as possible. The report outlines four points:munication Industryb.Realizing the Potential for ICT enabled low Carbon Growth in Chinac.Update System with Windows 7Some suggestions/recommendation is provided in this report.FindingsCommunication IndustryThe Green ICT’s communication’s most visible benefits are: the reduction in environmental negative impact and cost savings. At present, the energy-saving emission reduction strategies operated by China’s communication industry are lack of technological support, b ut developed country’s communication industry is using Green ICT technologies. Foreign country’s industry has low energy consumption, the huge role in gradual promoting is spread by the applications of ICT in several industries. Recommended energy conservation strategy for China’s communication industry can do it in the same way as foreign. We need change our communication industry strategy by the use of Green ICT and adopt some Green business practices.Recent years, government, international telecommunication organization and telecommunication operating company have researched in different industries to explore methods of energy saving energy. Industry of ICT makes a huge change in some country, ICT helps save energy and promote social development, but also raise the awareness of the role of energy conservation in new areas. Along with the voice of worldwide energy saving, more and more industry starts the research in Green ICT.Some research and date indicates that it is necessary to finish telecommunication’s energy saving.In 2008, GeSI (Global e –Sustainability Initiative) published a report “SMART 2020: Enabling the low Carbon Economy in the information A ge”, explain Green ICT has more than five-times affect.The analysis of all fields' ICT emission reduction effect by GeSIGeSI predicted that until 2020, ICT technology can reduce 15% of worldwide carbon emissions.American department of energy prove from ten years research, technology of Green ICT is more useful than technology now, and predict that until 2030, focus on semiconductor manage smart grid, electronic business, telecommunication and several field can reduce the energy consumption 25% approximately, it is nearly 27.7% of total national energy consumption offset. It is a huge contribution.All the data show that Green ICT in communication industry has a bright futureand it is benefit for environment, company can do some Green business practices on communication of Green ICT, it is good for company in long-term objective.Low Carbon Growth in ChinaLow Carbon is due to hold sustaining economic growth and controlling carbon emissions. China has recognized that ICTs can play an important role in driving low carbon growth. And they take action to reduce carbon growth to protect environment.The most serious problem in environment about earth we face is greenhouse effect, and carbon dioxide is the key point cause greenhouse effect, so we need to reduce the carbon emissions. Energy industry can take action to achieve low carbon growth:a.Develop a firm level inventory of carbon emissions, and understand therole that carbon plays in their organizations. Set down a comprehensive greenhouse gas emission targets, indentify the most effective reduction opportunities.b.Identify opportunities. Let some special staff to evaluate carbon dioxideemission and find the solution.c.Incentives staff to do work in green ways to reduce carbon dioxideemission.d.Set and manage towards to meet a reduction goal is crucial tocommunicating progress to investors and regulators, and to engaging employees, suppliers and customers.But develop low carbon growth need enough funds sustainability, so company need increase profit to develop low carbon growth and adapt long-term development and social demand. Company can increase in ICT asset base creates GDP. From the data indicates that each RMB of increase in ICT asset base creates around RMB 1.6 of GDP per year. From the chart, we know that more and more country realized that ICT can increase GDP.RMB of GDP per RMB of ICT investment in OECO countriesAnd China ranks lower globally in terms of enabling environment for ICT, company can take some Green business practices to increase company completely in long-term. China has a large space to develop in ICT about carbon.Update System with Windows 7Windows 7 is an operating system produced by Microsoft for use on personal computers, including home and business desktops, laptops, netbooks, tablet PCs, and media center PCs. It was released to manufacturing on July 22, 2009, and became generally available for retail worldwide on October 22, 2009, less than three years after the release of its predecessor, Windows Vista. Windows 7 is Greener ICT than windows XP and Vista.Windows 7 update so much system and technology, it help computer save energy and reduce pollution of carbon dioxide. Among Windows 7's new features are advances in touch and handwriting recognition, support for virtual hard disks, improved performance on multi-core processors, improved boot performance,DirectAccess, and kernel improvements. Unlike Windows Vista's many new features, Windows 7 was an incremental upgrade designed to work with Vista-compatible applications and hardware. Presentations given by Microsoft in 2008 focused on multi-touch support, an updated Windows shell with a new taskbar, referred to internally as the Superbar, a home networking system called HomeGroup, and performance improvements. Some standard applications that have been included with prior releases of Microsoft Windows, including Windows Calendar, Windows Mail, Windows Movie Maker, and Windows Photo Gallery, are not included in Windows 7; most are instead offered separately at no charge as part of the Windows Essentials suite.With the increase quality of life level, more and more people understand the important of Green ICT, and pollution of daily life is more and more serious. People realize that environment-friendly products can save energy and reduce daily pollution. To sum up, Green products are gaining in popularity among consumers:From the above chart, we can see that Green products are gaining in popularity among consumers. According to a study by Booz&Co., 10% of consumers are willing to pay a higher price for green products. And another 60% are interested in environmentally sound products, although they are not willing to pay more for them. So we need provide more environment-friendly products as customer demand.Because environment-friendly product is more and more popular, every companyand family was changing their system to Windows 7 as environment-friendly product in their computer and environment-friendly product is more and more popular. The CEO of Microsoft said Windows 7 is the most green and saving-energy system. All the system is easier to use, faster and simpler. It helps user use system efficiency and safety.ConclusionsTo sum up, Green ICT is important for the development of company. Increasing demand for Green ICT innovations will generate global opportunities for company’s ICT businesses and professionals, this is the same as company’s object and goals.Communication industry: do some green business practices as foreign country to reduce energy emission.Low carbon growth in China: to protect environment by low carbon growth in China, and take more keep environmental sustainability.Windows 7: Windows 7 is the Greener ICT than Windows XP and help user more efficiency and easy to use it and this is customer demand.RecommendationsEveryone believes that governments and company can take many actions to encourage ICT-enabled energy efficiency, clean energy innovation, and sustainable growth. Key areas that should be explored in more detail in relation to individual technologies are:a.In telecommunication infrastructure, we can do some networkoptimization to decrease energy emissions.b.In personal computers, we can improvements in power management ofPCs and update system to Windows 7, switch from desktop to laptop computers and from cathode ray screens to LCD screens.c.And extend product life is also important.d.In telecoms devices, do smart chargers and prevent electronic run off,when we don’t use telecoms devices, set low energy standby.Reference1.Baidu Library. Introduction about Green of ICT and Green by ICT.Retrieved June 5, 2013, from http: /view/3f2d064b2e3f5727a5e96227.html (2011). White Paper Green ICT, the Greening of Business (2011). Retrieved June 5, 2013, from http: /p-941614434605.html3.Baidu Library. ICT and Low Carbon Growth in China (2011).Retrieved June 5, 2013, from http: /view/35ccf3d4195f312b3169a5d7.html4. Baidu . Windows 7 (update on June 4, 2013). Retrieved June 5, 2013, from http: /view/761518.htmAppendicesAppendix AThe analysis of all fields' ICT emission reduction effect by GeSIReference: The Climate Group, 2008RMB of GDP per RMB of ICT investment in OECD countriesSource: OECD Productivity Database, September 2005,/statistics/productivity; World Bank Databank; team analysisGreen consumer segmentation (percentage of all consumers)Fig. 1: Booz&Co., Going Green – Addressing Untapped Consumer Potential In The Telecom Industry, 2009.。
hnd商务文化与策略outcome3
a. Strategy is getting it right and doing it right. It is very important to organizations. Choosing strategy is direct effect organization’s development and future. And every strategy have advantages and disadvantages, so in the different complex situation, we can adopt different strategies to solve problems. Now I will choose four possible strategies which the organizations may adopt.The first is cost leadership strategy. Cost leadership is the low-cost leader in any market gains competitive advantage from being able to produce at the lowest cost. Company can use low cost strategy defeat the competitors among the marketing environment.The second is differentiation. A competitive strategy that allows a company to sell its products for a premium price. This emphasizes creating superior products, products with unique or more desirable features or design.The third is focus strategy. The generic strategy of focus rests on the choice of a narrow competitive scope within an industry. The focuser selects a segment or group of segments in the industry and tailors its strategy to serving them to theexclusion of others. The focus strategy has two variants. One is in cost focus a firm seeks a cost advantage in its target segment, the other is in differentiation focus a firm seeks differentiation in its target segment.The fourth is diversification. This is where we market completely new products to new customers. There are two types of diversification, namely related and unrelated diversification. Related diversification means that we remain in a market or industry with which we are familiar.b. During the 1980s and 1990s, JD Wetherspoon used broad differentiation strategy. Compare other pubs; JD Wetherspoon is special and different. They sell a wide range of real ale beers at relatively low price; good quality wine is available; they don’t play music or TV programmers; especially the non-smoking and toilet design.Because its clean comfortable atmosphere and low price high quality products, it bring some benefits to JD Wetherspoon. They provide good services, such as cheap beer, good conversation and solid architecture with 24-hours. It is notonly attracting more new customers, but also improves the customers’ loyalty. Then the purchases will increase.Their employees have high loyalty and good quality, it is easy to manage and control. Then it will steadily develop the company’s future.Their delicious food and thoughtful service can build a good reputation and good brand image, and maybe the company will become a trend.JD Wetherspoon can expend to help the company increase market share, make more profits.c. In 1980-1990s, business strategy is broad differentiation strategy. While in the 21st century, business strategy is focus differentiation strategy.In 1980-1990s, they don’t play music or watch TV. But in the 21st century, they have plasma screens and it can watch football.In 1980-1990s, the pub just has only one business. But in the 21st century, the pub serve breakfast and begun developingbudget hotel accommodation.In 21st century, JD Wetherspoon Removed price incentives to drink larger measures of spirits and reduced the amount of alcohol. But In 1980-1990s, they just sold real ale beers and good quality wine.d. J D Wetherspoon need to consider some factors when change its business strategy. The first is policy. From the case, we can see during 2002-2004, government concern about binge drinking and the consequent ant special behaviors, particularly in city centers. Before changing a policy, they need to concern about whether the new policy could make more profits.The second is internal environment. Because the customers demand increases, J D Wetherspoon should improve employee’s quality, make the service more thoughtful. Before changing a policy, they need to concern about whether the new policy is suits different customers.The third is social. In this case, the supermarket began selling drinks, encourages drinking at home and increase in the numberof bars. It increased more competitors. So before changing policy, they need to consider about whether the policy can bring more customers and whether could reduce competition with other companies.e. Business strategy is the plans choices and decisions used to guide a company to greater profitability and success. It should be designed to bring success and avoid failure. Strategy choice is described of deciding which strategies can benefits organization’s future. This strategy decision is very important to company. From the case, in 21st century, J D Wetherspoon adopts the differentiation business strategy. There are some new products like provide a dedicated family dining area and serve the breakfast. The new market was begun developing budget hotel accommodation known as ‘Wetherlodges’. In a competitive pub s market, J D Wetherspoon is different from other pubs by using this way, it had already open the new market for increasing the competitiveness. It is an attractive pubs for customers. Then this strategy brings more profit for JD Wetherspoon.f. JD Wetherspoon is operating well now, but it still needs to consider some key issues: The one is need to enhance communication between managers and employees. This management method can help managers and employees exchanging their ideas and suggestions. It also can help company deeply develop, improve service and products. For some problems, they can solve these problems at once. The other is needed to consider whether the business strategy is flexible. When the environment changes, the strategy can quickly respond and find a way to constant changes.。