SQA HND 商务行为技巧考试 outcome1-3
HND商务会计OUTCOME1

RevisionQuestion 1You are the assistant accountant with CCC plc. Your boss has asked you to prepare thedraft Trading and Profit and Loss Account and Balance Sheet for the year ended 31 December 2004based on the following TrialBalance.Revision£000 £000Cash300Debtors900Creditors630Stock at 1 January2004360Purchases1200 DistributionCosts 204Office Expenses13210 Debentures2010 960Sales2130Profit and LossAccountat 1 January2004654Landand Buildings NBV31/12/031500Plantand Machinery NBV 31/12/03 390Fixtureand Fittings NBV 31/12/03 90MotorVan NBV 31/12/03 90Discount Received132Ordinary Sharesof £1 each 540PreferenceShares5 1205166 5166Notes:1Management staff were awarded a bonus amounting to £15000 in mid December 2004. This bonus has not been paid yet .2Distribution costs include £9000 for a maintenance contract for motor vans which relates to the coming year. 3Closing stock at 31 December 2004 was valued at £174000. 4 The estimated corporation tax of £114000 will be payable on the profits for the year. 5 The debentures interest should be provided. Notes:6 The directors propose that a dividend should be paid on ordinary shares of 3p per share andthat the preference dividend be paid in full. 7 The directors propose to provide for the depreciation of fixed assets for the year as follows: Land and Buildings£30000Plant and Machinery £24000Fixtures and Fittings £18000Motor Vans £36000Trading and Profit and Loss Account for year ending 31 December 2004£000 £000SalesCost of goods soldOpening stockPurchasesClosing stockGross ProfitOther IncomeDiscount receivedExpensesAdministrationDistribution costsInterest payableDepreciationProfit on ordinary activities before taxationCorporation taxProfit on ordinary activities after taxationAppropriationsPreference dividendOrdinary dividendProfit for the yearRetained profit b/fRetained profit c/f Trading and Profit and Loss Account for year ending31 December 2004£000 £000Sales 2130Cost of goods soldOpening stock 360Purchases 12001560Closingstock 174 1386Gross Profit 744Other IncomeDiscount received 132876ExpensesAdministration 147Distribution costs 195Interest payable 96Depreciation 108 546Profit on ordinary activities before taxation 330Corporation tax 114Profit on ordinary activities after taxation216AppropriationsPreference dividend 6Ordinary dividend 16.2 22.2Profit for the year 193.8Retained profit b/f 654Retainedprofit c/f 847.8Explainations:1Management staff were awarded a bonus amounting to £15000 in mid December 2004. This bonus has not been paid yet .Administrationexpenses13215147Accruals15 Balance Sheet –B/S2Distribution costs include £9000 for a maintenance contract for motor vans which relates to the coming year. Distributioncosts204-9195Prepaments9 Balance Sheet –B/S3Closing stock at 31 December 2004 was valued at £174000. 4 The estimated corporation tax of £114000 will be payable on the profits for the year. 5 The debentures interest should be provided. Interest 960X1096Explainations:6 The directors propose that a dividend should be paid on ordinary shares of 3p per share and that the preference dividend be paid in full. Preference dividend£120X56Ordinary dividend £0.03X54016.27 The directors propose to provide for the depreciation of fixed assets for the year as follows: Land and Buildings £30000Plant and Machinery £24000Fixtures and Fittings £18000Motor Vans £36000Depreciation expense108Fixed assetsbalance sheetNBV-Depreciation expenseEg. Vans 90-3654CCC plc Balance Sheet as at 31 December 2004£000 £000 £000Fixed AssetsLand and Buildings 1470Plant and Machinery366Fixtures and Fittings 72Motor Vans 541962CurrentAssetsCash 300Debtors 900Stock 174 Prepayments9 1383Creditors: amounts falling due within 1yearCurrent LiabilitiesCreditors 630Accruals 15Corporation taxdue 114Interest due 96Dividends due 22.2 877.2Net Current Assets 505.8Total Assets less Current Liabilities2467.8Creditors: amounts falling due after morethan1 yearDebentures 960Net Assets 1507.8Capital and ReservesOrdinary share capital 540Preference sharecapital 120Profit and Loss account847.81507.8RevisionQuestion 2DDD plc is a major sports equipment manufacturer have recently developed a new product.The management are now considering a limited launch of the new product over a six month period. As the project manager for the development of the new product you have compiled and collated the following sales and cost information for the review period. 1Expected sales are: Month Number of product Jan 80Feb 80Mar 104Apr 120May 140Jun 160Projected selling price £40All sales are expected to be on credit and customers are to pay in the month following the month of sale. RevisionQuestion 22The number of product produced each month is based on expected sales. 3Each product requires 0.2 kg of raw materials which costs £10 per kg. All purchases ofmaterials are on credit and suppliers are to be paid in the second monthfollowing the month of purchase. 4To produce one product requires two hours of direct labour at £6 per hour. Wages are paid in the month the product are produced.5Variable production overheads are to be charged at the rate of £2 per unitproduced. These are to be paid in the month the units are produced. 6Fixed monthly production overheads are as follows: Rent and rates £400Insurance £160Heat and light £320Depreciation £80Other £100These are to be paid in the month the units are produced. RevisionQuestion 27 Other monthly fixed overheads are as follows:£800Selling/distribution £400These are to be paid in the month the units are produced/sold. You are required to prepare and present :1 An income and expenditure budgetin tabular format for the six month period.2 A cash budgetfor the period assume initial cash balance is zero.3 Calculate the number of product that are required to be sold to break-evenover the trial period. Explanation for Income and expenditure budgetQuestion21Expected sales are: Month Number of product Jan 80Feb80Mar 104Apr 120May 140Jun 160Projected selling price £40All sales are expected to be on credit and customers are to pay in the month following the month of sale. Sales80X403200Jan80X403200 Feb104X404160 Mar120X404800Apr140X405600 May160X406400 JunExplanation for Income and expenditure budget2The number of product produced each month is based on expected sales. 3Each product requires 0.2 kg of raw materials which costs £10 per kg. All purchases of materials are on credit and suppliers are to be paid in the second monthfollowing the month of purchase. Month Number of product Materials Cost Jan 80 10X0.2X80160 Feb8010X0.2X80160 Mar 104 10X0.2X104208Apr 120 10X0.2X120240 May 140 10X0.2X140280Jun 160 10X0.2X160320 Explanation for Income and expenditure budget4To produce one product requires two hours of direct labour at £6 per hour. Wages are paid in the month the product are produced. Month Number of product Materials Cost Jan 80 6X2X80960 Feb 80 6X2X80960 Mar 104 6X2X1041248 Apr 120 6X2X1201440 May 140 6X2X1401680 Jun 1606X2X1601920 5Variable production overheads are to be charged at the rate of £2 per unitproduced. These are to be paid in the month the units are produced. Month Number of product Materials Cost Jan 80 2X80160 Feb 80 2X80160 Mar 1042X104208 Apr120 2X120240 May 140 2X140280 Jun 1602X160320Explanation for Income and expenditurebudget6Fixed monthly production overheads are as follows: Rent and rates £400Insurance £160Heat and light£320Depreciation £80Other £100These are to be paid in the month the units are produced. 7Other monthly fixed overheads are as follows: £800Selling/distribution £400These are to be paid in the month the units are produced/sold.6 amp 7 are fixed costs for every month.Question 2Income and expenditure budgetfor six monthsJan Feb March April May June Total Income £££££££Sales Expenditure Material cost Direct Labour Variable Production Overheads Fixed Production Overheads Rent Insurance Power Depreciation Other Other Fixed Overheads Management Salary Selling/Distribution Total ExpenditureQuestion 2Income and expenditure budgetfor six monthsJan Feb March April May June Total Income £££££££Sales 3200 3200 4160 4800 5600 6400 27360 Expenditure Material cost 160 160 208 240 280 320 1368Direct Labour 960 960 12481440 1680 1920 8208 Variable Production Overheads 160 160 208 240 280 320 1368 Fixed Production Overheads Rent 400 400 400 400 400 400 2400Insurance 160 160 160 160 160 160 960 Power 320 320 320 320 320 320 1920 Depreciation 80 80 80 80 80 80 480Other 100 100 100 100 100 100 600 Other Fixed OverheadsManagement Salary 800 800 800 800 800 800 4800Selling/Distribution 400 400 400 400 400 400 2400 Total Expenditure3540 3540 3924 4180 4500 482024504Explanation for Cash budgetQuestion 21Expected sales are: Month Number of product Jan 80Feb80Mar 104Apr 120May 140Jun 160Projected selling price£40All sales are expected to be on credit and customers are to pay in the month followingthe month of sale. Cash Sales Receipt0 Jan80X403200 Feb80X403200 Mar104X404160Apr120X404800 May140X405600 JunExplanation for Cash budget2The number of product produced each month is based on expected sales. 3Each product requires 0.2 kg of raw materials which costs £10 per kg. All purchases of materials are on credit and suppliers are to be paid in the second month following the monthof purchase. two months laterMonth Number of product Materials Cost PaymentJan 0 Feb 0 Mar80 10X0.2X80160 Apr 8010X0.2X80160May 104 10X0.2X104208 Jun 120 10X0.2X120240 Explanation for Cash budget4To produce one product requires two hours of direct labour at £6 per hour. Wages are paid in the monththe product are produced. Month Number of product Materials CostPaymentJan 80 6X2X80960 Feb 80 6X2X80960 Mar 104 6X2X1041248 Apr 120 6X2X1201440 May 140 .。
SQA——HND——商法导论——outcome1答案

SQA——HND——商法导论——outcome1答案2. Crime is an act which include social harmfulness, criminal richtswitrig and should be punitive. It threatens and damages the public interests, violates criminal law. And it should be punished by criminal law.3. shoplifting, murder, rape,fire-raising,fraud4. contractual disputes,succession disputes,trusts,personal injury claims,family law disputes5. EU law, Common law, statute law6. First, European Union is an organization which include 27 member states. Second, the 27 member states must abide by EU l aw. Third, EU law is prevailed over member’s law. When EU law and UK law form conflict, it must use the EU law.7. In 1972, UK joined the EU. And UK published the European Communities Act. When EU law and UK law form conflict, UK must use the EU law, If UK out of EU, it can not use the EU law.8. The European commission’s function is proposed law fora lawsuit. The council of ministers isa legislature. Its role is to pass the law and to represent the EU and other countries signed an agreement. European parliament’s role is to realize the EU law with the council of ministers. European court of Justice’s role is to interpret the EU law.9. Judicial precedents is a judge to create the legal process. When the judge found no judgment relevant laws and the judge had to create a new law. And the law need be created by High Court. It must be abide by each court in the future. The inferior court to abide by a superior couet to create laws. The superior court to abide by its own create laws. Example: Donoghue VStevenson 1932 SC(HL) 3110. Statutes is law enacted by the parliament.There are UK parliament law and Scottish parliament law in UK. At first some laws are made by UK parliament and only for Scotland. Later, Scotland gets the rights to make its own law in some areas.11. Between 1707 and 1998, there is not Scottish parliament in UK. Only the UK parliament directly for Scotland to make law. From 1998, the UK parliament authorized the rights to make laws for Scotland. So the law was draw up by UK parliament called primary law. The law was draw up by Scottish parliament called secondary laws.12. 1998 Scotland Act , 1975 The Licensing Act , 1976 The Divorce Act , 1979 Sale of goods Act , 1996 Emloyment rights Act .。
HND 商务契约关系 outcome1

Case 1Q1:Maggie 没受伤,她是否有权利起诉SELLER;商品是in a sale,是否影响MAGGIE的权利?(买方和卖方的关系)A1:1,Yes, she can do that.2,The basic law is the seller violation the Implied Terms of SOGA 1979. It is include four terms.a)Section 12 SOGA 1979 Implied Terms of Titleb)Section 13 SOGA 1979 Sale by Descriptionc)Section 14 SOGA 1979 Satisfactory Quality and ReasonableFitness for Purpose.d)Section 15 SOGA 1979 Sale by SampleThis case was violation Section 14 SOGA 1979.Section 14 implied two terms: Satisfactory Quality and Reasonable Fitness for the Purpose. The major violation of this case is Satisfactory Quality.⑴The standard of Section 14 of SOGA 1979 is “that a reasonable person would regard as satisfactory taking account of any description of the goods, the price (i f relevant)and all other relevant circumstances”.⑵There are factors that are listed in Section 14 of SOGA 1979 as potentially relevant in appropriate cases:☉Fitness for the purpose for which goods of the kind inquestion are commonly supplied.☉Appearance and finish☉Freedom from minor defects☉Safety and☉Durability⑶In this case, the tumble dryer is lack of safety and durability. Maggie just bought it two months, so it still a new tumble dryer. It was caught fire. Clearly, it is lack of durability. The tumble is a latent defect in the wiring that lead to detonate. So we said it is lack of safety.3,Maggie bought the tumble dryer in a sale, but it does not diminish the buyer’s rights unless they are classed as “seconds” etc or a particular defect is brought to the attention of the buyer as being the reason for the reduction in price. Maggie did not know the bug of the tumble dryer before she buy it. So Maggie’ s rights should not be diminished.4,◎The cited case is Thomson v J Sears &Co(1926), the pursuer purchased boots for himself and suffered periostosis of the foot as a result of the insole having crumpled up and become knotted and nodular. It should be obvious that the boots were going to be worn as footwear.◎In the case of Priest V Last(1903),a buyer was scalded after using a hot water bottle and was successful in suing the seller onthe basis that the bottle was unfit for the purpose.Strict liability also applies and it is no defence that the seller has done all that is reasonable to avoid breach of the provision.(nao)◎In the case of Frost V Aylesbury Dairy CO ltd(1905),where the plaintiff’s wife died from consuming milk containing germs of typhoid fever and the dairy could not defend the action on the basis that they could not reasonably have discovered the presence of the virus in the milk.(pao)Q2:Charlie受伤,MAGGIE该怎么办?(the injury of Charlie)A2:1, Charlie can not impaled the seller. Because that he is not the buyer.Charlie no contractual relationship with the seller. The provisions of SOGA 1979 only apply to the buyer, not to any other people or party. He has no claim against the seller under the Act.2,There is a case that Donoghue V Sterenson 1932,Mrs Donoghue drunk some of mixture and her friend then lifted the bottle and was pouring out the remainder into a tumbler when a decomposed snail floated out of he bottle and into her drink. Mrs Donoghue suffered shock and illness as a result. She claimed damages against the manufacturer. The House of Lords ruled that the manufacturer would have to pay Mrs Donoghue damages as he owed a duty of care to anyone using his product. He had failed in that duty of care.3,Accroding to the Consumer Protection Act 1987 that the seller hasto return both the purchase price and compensate for any damage.The buyer does not have to prove negligence on the part of the seller. To the dangerous products causing damages or injury, manufacturer should assume the strict liability. Just presume fault of manufacturer.4In this case, Charlie should according to the Consumer Protection Act 1987 to implead. The process should not prove the fault of manufacturer, just mention Charlie was injury.Q3:Seller说是厂商的责任,零售商是否可以就此免责。
hnd_商法outcome1考试_答案

1 S ources of modern Scots Law.Statute law, common law and European Union law2 How do you describe the doctrine of judicial precedent? Examples of judicial precedent.It means that a judge can make law when there aren't legislation or precedents for him to use to deal with the case in his hand. In doing so, the judge or judges listen to arguments of all parties to decide which view of law is right. This case is called test case. They make their decision and then future judges should follow the reasoning in the test case . Not all the judges have the authority to make precedents. Junior judges usually can not do this. Ruling made by superior court must be followed by lower court.3 Which is more powerful: the Westminster Parliament or the Scottish Parliament? Why?The Westminster Parliament is superior. On the one hand, Scottish Parliament passes laws within the power conferred by the Westminster. On the other hand, the Westminster can abolish Scottish Parliament by passing an act.4 What is a statute?A statute is where a legislation is written down. A legislation made by parliament is called Act of Parliament, and also known as a statute.5 Name five Acts of Parliament.The licensing (Scotland) act 1975The divorce (Scotland) act 1976Abolition of poundings and warrant sales act 2001Dog fouling (Scotland) act 2003The health and safety at work act 1974Sale of goods act 1979Employment rights act 1996Protection of children (Scotland) act 20036 What are the main differences between civil and criminal law in Scotland? Criminal law is to maintain law and order by punishing criminals. The punishments includes imprisonment and fine and so on.Civil law is to resolve legal disputes between individuals such as divorce, personal injury, contractual disputes, sale of goods, etc.Criminal and civil cases are dealt with by different courts, who use different proof rules and follow different procedure.7 What is a crime? (You should list four examples of criminal behaviour)A crime is a kind of behaviour which threatens or destroys social security and should be punished by the state.Murder, rape, treason, theft, manslaughter, robbery, bribery, fraud, etc.8 E xamples of a civil dispute.Contractual disputes, employment disputes, debt recovery, divorce, personal injury, land diputes9 If any conflicts between Scots and European Union Law, which one should the Scottish Courts follow? Why?European Union law.The UK is now a member of the EU. In order to enjoy the benefit as a member, the UK must obey the EU law. The UK has passed an act to confirm its membership and accepted that the EU law shall be superior to its domestic law.10 List the four most important institutions of the European Union and Which of them has law-making powers?1 The Council of Ministers.2 The European Parliament.3 The European Court of Justice.4 The European Commission.The Council of Ministers and the European Parliament has law-making powers.1 Examples of The European Union can make legal rules.Regulations, Directives, Decisions, Recommendations and Opinions2 “the primacy of European Union Law”?It means that when there is a conflict between EU law and Scots law, a Scottish court implements the EU law instead of Scots law.4 What is …legislation‟?Legislation refers to laws passed by the parliaments. These laws are Acts of Parliament. Besides, there is delegated legislation, which is made by bodies lower than the parliaments and authorized by the parliaments.5 Which of the two legislative bodies is more important?The Westminster Parliament is more important than The Scottish Parliament.6 What does the XXX (Scotland) Act mean?It means that this legislation is made by Scottish Parliament and applys to Scotland only.8 What is the burden of proof in a criminal trial which a prosecutor mustachieve in order to convict the accused?The prosecutor must clearly prove the accused is guilty beyond any reasonable doubt.9 What is …common law‟?Common law is an important part of the unwritten law of Scotland. It includes judicial precedents, custom, equity and institutional writings.1现代苏格兰法律的来源。
hnd商法导论outcome3

Case Study 1◆Questions:1. List the main business organizations recognized by Scots Law.2. Given 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 b usiness?3. Identify two advantages and two disadvantages of the type of business organization run by Lisa.◆KeyQuestion 1The main business organizations recognized by Scots Law are:Sole trader, Partnership, Limited partnerships, Limited liability partnerships, Private companies, Public companies.Question 2①Lisa is running a very small business, so the most appropriate form oforganization is sole trader.②According to the Companies Regulation 1992, Lisa’s organization form does notfit for the condition of private company; such a private company is limited by shares or by guarantee and need only have on member.③As a result, we can judge that the organization form of Lisa’s company is soletrader.Question 3Advantages:①very basic legal requirements to comply with②Total control over his/her business and does not have to take into account the opinions of any shareholders.③It is the simplest form of business organization recognized by Scots Law④ A sole trader is to all intents and purposes to be regarded as a self-employed person.Disadvantages:① A sole trader may find it difficult to fund an expansion of the business because she/he can not offer shares to other parties in order to raise funds.(筹集资金)②If the business fail, the sole trader is said to have unlimited liability for any debts or obligations owed to third parties.③The inclusion of new partners would force a change in the nature of business, operation by converting it into a partnership or some other form of corporate body.④(in any case), A business expansion requiring a major injection of capital might entail a loss of control over the business because new members who are a source of new finance will almost certainly demand a say in the running of the business.以上优、缺点各选两个答即可Case Study 2Question 1What are the main differences between a traditional partnership and a limited liability partnership (LLP)?PartnershipUnincorporated bodyPartners have unlimited liability in respect of partnership debtsNo need to be registered with registrar of companies and no need to supply formal documentsRegulated by Partnership Act 1890LLPCorporate bodyMembers enjoy limited liability in respect of LLP debtsMust be registered with the registrar of companies and certain documents must be suppliedRegulated by LLP Act 2000Question 2◆What are the main advantages for an existing partnership when it changes to alimited liability partnership?①The reason why many traditional partnerships try to translate to LLP is that the members can enjoy the limited responsibilities.②Further more, under the conditions of losing of privacy and greatering external regulation for the members, lots of traditional partnerships definitely hope to translate to LLP.(because of LLP…)Question 3◆What is the nature of the legal relationship between partners in firm and membersof a LLP?①There exist a fiduciary relationship in law relationship between company and partners.②举例说明公司与成员之间的忠实关系Pillans Brothers v Pillans [1908]③According to Limited Liability Partnerships Act 2000, section 6 regulations, there should be recognized to an agent’s relationship between members and LLP.④The general rule of the law agency that an agent (member) must always act in the best interest of his principal (LLP).⑤ A member is not an agent of his fellow members.Case Study 3Question 1◆What is a company’s objects clause?①Object clause 是存在于Memorandum of Association 之中的。
SQA HND 商法 Outcome 3 答题思路

Case Study 11 List 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P272~2732 Given 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3 Identify 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 21 What 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2 What 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)3 What 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1 P9 中间部分)Law v Law [1905] 1 Ch 140来源:A4资料1 P9Case Study 31 What is a company’s objects clause?知识点:公司备忘思路: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2 Does 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2 P3;2版P229、3版P2413 Will 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 41 List 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~P3102 Can 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P2383 What 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~P2304 What 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;Plc是all employee responsible; employee 其中分为managers 和directors5 What 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。
HND商法导论OUTCOME1答案

Outcome Covered 1Assessment task instructionsCandidates will be given one closed-book exercise consisting of ten restricted response questions for the assessment of Outcome 1. This exercise should take candidates approximately 30-45 minutes to complete.考生将获得1闭卷行使十个评估的结果1限制反应的问题组成。
这项工作应采取的候选人约30-45分钟才能完成。
分钟才能完成。
1 List the main sources of modern Scots Law.1名单现代苏格兰法律的主要来源。
名单现代苏格兰法律的主要来源。
Statute law, common law and European Union law2(a) What is meant by the doctrine of judicial precedent?2(一)什么是司法先例原则?(一)什么是司法先例原则?2(b) Give an example of a judicial precedent.2(b )给出了一个司法先例的例子。
)给出了一个司法先例的例子。
3(a) Which is the superior legislative body: the Westminster Parliament or the Scottish Parliament?3(一),这是上级立法机构:威斯敏斯特议会或苏格兰,这是上级立法机构:威斯敏斯特议会或苏格兰议会?议会?3(b) Explain your choice of answer in part (a) above.3(b )解释第(一)项的选择你的答案。
SQA HND 商法 Outcome 3 答题思路

Case Study 11 List 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:B5小本资料P272~2732 Given the fact that Lisa will be running the business herself and, for the time being, she isunlikely 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soletrader,然后解释原因:建立soletrader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3 Identifytwoadvantages andtwodisadvantages of the type of business organization run byLisa.知识点:Sole trader的优点和缺点最好是四个优点加四个缺点B5小本资料P272或者A4材料1P1~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 21Whatarethemaindifferencesbetweenatraditionalpartnershipandalimitedliabilit ypartnership?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 limitedliability 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: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 information2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2Whatisthemainadvantageforanexistingpartnershipwhenitchangestoalimitedlia bility 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)3 What is the nature of the legal relationship between partners in a firm and members of alimited 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1 P9中间部分)Law v Law [1905] 1 Ch 140A4资料1 P9Case Study 3知识点:公司备忘思路: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)A4资料2 P2、"2版书P229倒数第三段3版P241倒数第四段2 Does 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theCompanyAct1989&2006;ultraviresrule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)A4资料2 P3;2版P229、"3版P241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 SheepBreeders Association [1915]二选一(2版P237、"3版P250)2版P237、"3版P250Case Study 4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A4资料2 P1~P2;B5小本资料P309~P310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;2版P226、"3版P238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)2版P216~P218、"3版P228~P230公司谁responsible思路:Ltd是所有股东responsible;Plc是all employee responsible; employee其中分为managers和directors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;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 本文件为,仅供参考,如有雷同,概不负责- 3 -。
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Unit Title:Behavioural Skills for BusinessAssessor Name:Submission Date: 03/11/2014Outcome 1-3Candidate Name:Candidate ID:Course Group: Business with AccountingCandidate Grade: 2012Word Count: 2486ContentsQ1: Manage role theory (2)Q2: Behaviours Skills (4)Q3: Conflicts (10)Q4: Metting and Briefings (12)Q5: Time Management (14)Q6: Stress management (15)Q7:Problem Solving (16)References (17)Q1: Manage role theoryHenry Mintzberg’s research,the manage role consists of interpersonal role,informational role and decisional role. In this case, Jess as the role of a leader. Jess and the relationship between the employee is not good, but jess must establish a friendly relationship with them. Then she should lead the team to achieve organizational goals, also need to help and encourage the team to achieve the company's goal to complete the task of decision-makers.Interpersonal role:A manager’s interpersonal roles are the result of the position he or she holds in management.There are three roles below:Figurehead role:Duties may be involved in daily affairs, almost does not include a serious communication or important decision-making, however, they can be smoothly is very important to an organization, managers cannot be ignored.The top level manager represents the company legally and socially to those outside the organization.Liaison role:the highly manager according to communication with external environment, which get the favors and information for the organization. The top level manager uses the liaison role to gain favours and information. The supervisor uses management to maintain the routine flow of work.Leader role:Manager manages the organization, he is responsible for the members of the group work, make up the role of the leader on this point. These actions have some directly related to leadership, for example, in most organizations, managers are usually responsible for hiring and training staff. In addition, there are also some action is indirectly to exercise leadership.play a leadership to encourage, mobilization and communication between the manager and subordinate relationshipInformational role:The informational roles link all managerial work together; there are three roles about that:Monitor role:To seek and obtain some various in specific information for company. Disseminator role:The manager transmits special information into the organization. Jess should receive and transmit more information from people outside the organization than the supervisor.Spokesperson role:The manager disseminates the organization’s information into its environment. the top level manager is seen as an industry expert, while the supervisor is seen as a unit or departmental expert.In this case, Jess is a monitor role as a new manager, and she should monitor the behavior of staff and transmit important information to the company.Decisional role: The decisional roles make significant use of the information, there are four roles about that:Entrepreneurs:the role of manager can reformation the project and make decision.Disturbance handler:the manager is responsible for the remedial action when the company face the trouble. Resource-allocator:the manager is responsible for distribution the resource for each department. Negotiator:the manager as a representative for organization in the primary negotiates meet.In this case, Jess is the resource allocator as a manager. He's In a new team, the team has not yet been assigned. As the role of the resource allocator, Jess to unite the whole team. Fully allocated tasks, better communicate with other departments. Department at the same time a good task allocation can strengthen the team's ability to handle problems.Leadership theoryLeadership is just one of the many assets a successful manager must possess, some of approaches to leadership can be used for Jess. There are some approaches to leadership, which includes the trait approach, the functional approach, the behavioral approach, the style approach, the situational/contingency approach and the transformational approach.The trait approach: some trait should be possessed by a leader, which they should have the spirits about adaptable, ambitious and achievement-oriented, tolerant of stress and cooperative ect.The functional approach:John Adair argues that the effectiveness of the leader depends upon their ability to meet three overlapping areas of need of the group being led. Team needs maintaining morale, developing cohesiveness, maintaining orders, ensuring effective communication within the group. Task needs defining objectives, planning the work, allocating resources and so on. Individual needs personal issue,and dealing with conflict between group needs and individuals needs.The behavioral approach: Ohio State University studies and Michigan studies has the same result of study, they aim to employee-concerned and production-concerned. The style approach: the leadership Grid presents two axe vertical axis measure concern for people (similar to consideration or employee-concerned); the horizontal axis measures concern for task (similar to initiating structure or production concerned)The situational approach:Fiedler’s model of management,the contingency model,s uggests that a manager should choose task or employee orientation according to the interaction of three situational variables leader-member relation task structure,and lead er position powerThe transformational approach:intellectual stimulation, the extent to which the leader encourages free thinking and emphasizes reasoning before action and taken The functional approach. This approach focuses on the specific behaviours the leader uses their followers and this leadership is an aspect of the function, not of a particular person.Task need, Jess can put forward new requirements, this requirement can be a specific target. His team to finish on time according to the requirements. Team needs, Jess should ensure effective communication in the meeting. Individual needs, Jess method should be taken to improve oneself, let oneself more attractive. So let him have micro letter more. The team more cohesivedTransformational leadership use styles and techniques to your the desired. Charisma:Jess can attend some courses to improve yourself.Individual consideration:The degree to which the leader treats the followers on their own merit and develop them through coaching. Jess can be more merits to its ehrs staff like Abda and encourage the staff like Richard. Jess can encourage everyone team freely express their views before you make a decision.The behavioural approach which consists of consideration behaviour and behaviour associated with initiating structure. Thus Jess should improve the cohesion among the team by promote the motivation of Russell and relationship between him. Behaviour associated with initiating structure towards defining what needed to be done and how it should done in order to achieve the organization’s goals. Therefore, Jess should make a plan and try both her and her team to achieve this objective.there are some differences between the manager and leadership.Manager uses formal, rational methods to get things dones, while the leader uses passion and stirs emotions.Managers are responsible for controlling and problem tackling. But for leadership, its functions are mainly inspiring and motivating staffs to finish the work.The characteristic of effective managers was their ability to do the right things, rather than doing things right.The main function of manager is planning objectives and budgeting for company. However, leadership is just one important component to operate the manager’s function and establish direction. So the position of manager is higher than leadership. For staff, the decision of managers must be obeyed. But a leader who people can just follow their choices naturally.In this case, Russell was appointed as Jess as a manager. Russell has many followers. Thus Jess should best deal with the relationship with Russell and his followers. In addition, Jess can communicate more with them, to understand the needs of the employees and ideas. It can make jess and the relationship between the employees better. Carol's character is too radical. Jess should get the conflicts with Carol. When Carol got trouble with others, Jess should try her best to mediate the conflicts.Q2: Behaviours Skills1.AssertivenessThe definition of AssertivenessThe most used definition is by Ken and Kate Back, in 1982 they define assertiveness as:Standing up for your own rights in such a way that you do not violate another person’s rights--Expressing your needs, wants, opinions, feelings and beliefs in direct, honest and appropriate waysBill of right:I have the right to express my views and ideas.I have the right to ask for what I need.I have the right to say 'No' to unreasonable requests.I have the right to make mistakes sometimes (after all I have to learn). Assertiveness techniques have different kinds.1.Basic or empathetic assertion:It includes three steps:The step 1 is active listening.The step 2 is say what you think and feel in a direct way.The step3 is say clearly what you want to happen.The important point is to show that you have tried to take on board what the other person is saying first.2.Broken record:This technique is used in when you repeatedly make your point until the other person hears it. You can use this when refusing unreasonable requests, when saying ‘no’, and especially when the other person won’t listen.The key point is that your body language matches your verbal message.e of silenceSilence can be a particularly powerful form of nonverbal communication.4.Saying No is necessary, notice your immediate reaction and trust it.5. Foggingstep1: you don’t argue back directly or they will have something to hit out at.step2: you should continue fogging until the other person stops nagging.6. Disarming Angerstep1: Acknowledge the other person’s anger by saying something.step2: let the other person know that you what to solve the problem activity.step3: get the angry person to lower their voice and to sit down, using a normal voice and calming approach.step4: use active listening to hear all the complaints before moving onto problem solving.7.Negative assertionUse this to cope differently and to keep your dignity when you are being criticized for a mistake that there is no doubt you have made.In this case,Jess should create more opportunities and team communication. He should hold a meeting once a week. He should let the employees are active in the meeting. Everyone can express company's thoughts and discuss the best way to tackle the problems, which is helpful to build authority of leadership. At the same time, strengthen the team's trust.2. Influence:Influence is the power to swift other people to one’s will or views. There are a wide variety of strategies that can be adopted to influence. Some use power (power-push strategies), while others seek to bring about change without resort to coercion or use of position (influence-pull strategies).Influence Pull Strategies:Reason: Providing a logical argument to support a request.Friendliness: Developing the relationship between parties.Bargaining: Negotiation and being able to provide benefits in exchange for what you want.Assertiveness- Being firm about what you are requesting.CoalitionPower-push strategiesImage Building-From Referent PowerSelective information-From position powerScapegoatingFormal Alliances-becoming associated with those in more powerful positionNetwork-make many friends with influential peopleCompromise-giving in an issue that is unimportant so that you heighten chances of getting what you want later.Rule ManipulationOthersMethods: reasoning, assertion, exchange of beliefs, coercion favor, partnership.In this case, Jess can use the balance of power in team. In the new team, Jack and Russell are also respected member of staff. Jess can give a certain power to Jack and Russell. Through these way, they can help Jess better in the work. Jess also can using the the skills of courting favor. Elspeth has shown condsiderable ambition but she is poorly qualified, Jess can courting favor her focus on her weakness to influence. Jess can share her work experience and knowledge to attract Elspeth. Jess can promise some benefits to Elspeth so that influence her and attract her join her campaign.3. Negotiation:Negotiation is concerned with creating a situation with the aim of seeking agreement from opposing sides. The nature of negotiation includes interdependence, mutual adjustment and conflict and coordinating.Negotiation is an important tool to be used when avoiding conflict situations. Resolving conflict does not just mean simply winning. Effective negotiation results in satisfying the interests of all concerned in a win-win outcome.The process of negotiations:1.Preparing for negotiation-what do we want?2.Debate/argue/discuss-what do they want?3.Signal –giving an indication of willingness to move from a currently stated position.4.Propose- what “wants could we trade”5.Package-put proposals together6.Negotiating/bargaining-gain and give up7.Close-make final offers and decide to stop trading8.AgreeNegotiation skills include win-win situation, asking questions, testing understand, summarizing counter proposals.In this case, Elspeth is poorly qualified and her work is not of a particularly high standard. Jess can make a summarizing and counter proposals to her. This behavior not only help Elspeth can work well, but also attract a alliance. Russel and Jack have enough strength so that they are not obey Jess. Jess can use the negotiation skills such as win-win situation to attract them and create alliances, so that they can help Jess finish work well.Q3: ConflictsHyzinski& Buchanan gives the definition of the conflicts: Conflict is process which begins when one party perceives that another party has negatively affected, or is about to negatively affect, something the first party cares about. The conflict may cause by any factors: differences between individual and organizational goals; differences between departments or groups; differences between formal and informal organizations; between manager and managed; between the individual and the job; between individuals.1.Differences between individual and organization goal:Since the organization is relatively large, so the views and methods are also quite different, and these differences are the main cause of conflicts and disagreements occur.2.Differences between individuals:Because of the different living environment, such as education background, age, and culture, causes the differences on values. These differences lead to thedifficulty in communication.There have two types of conflicts:1. Interpersonal-this could be due to the relationship between individuals2. Structural-this is conflict that may result from particular ways in which organizations are structured and the roles that individuals have within structure.Effect:conflict owns positive effects and negative effects.The positive role of conflictFirst of all, the conflict resolution process is likely to inspire positive change in the organization.People in order to eliminate the conflict, to seek the path of change the existing way and method.To seek ways to resolve the conflict, not only can lead to innovation and change, and may make changes more easily accepted by subordinates, and even hoped for employees.Conflict may form a competitive atmosphere, encourage employee morale, work harder.The negative effect of conflictFirst of all, the conflict may be dispersed resources.Second, the conflict detrimental to the mental health of employees.With the passage of time, the existence of the conflict could lead to a mutual support, mutual trust relationship is difficult to establish and maintain.Third, require internal competition conflict, may cause adverse effects on the group efficiency.Internal competition could cause conflict may be due to the pursuit of local interests, conflict in competition for funds, personnel and other aspects, if not handled properly, it may have bad effect on the company as a whole.There are different approaches to dealing with conflict:1. Competing: try to get ones way2. Collaboration: working with the other party for a win-win situation3. Avoiding: ignoring the issue4. Accommodating: seeking to adjust to meet the needs of the other party5. Compromising: trying to find a middle groundIn this case, Carol is a man's lack of communication skills. So Jess can avoid approaches to get conflict with guests. For Russell, he has a lot of followers, and they all support Russell. So Jess can use Collaboration method to difference more rights to Russell to complete a job, to persuade question to work together with Jess, together to complete the job to reduce conflict.Q4: Metting and BriefingsMeeting are held of many reasons within organisations,there are exchange information, planning, decision making, team development, staff development, ideas generation and examining progress and so on.Different types:Giving information, gathering information and problem.The chairperson needs to ensure some items:for example, ensure the purpose of the meeting is clear and is communicated effectively to those attending and the time is managed effectively. They deal with conflict in a positive way, keep the focus, and they are classified and summarized point group keep progressing, follow-up actions from the meeting clearly defined. And decisions are made on who should do what the and bu the when, All of salient point are recorded in the minutes.As we known, the rules of a metting is important, so we should obey the rules. For example, attive and finish on time or stick to agenda under discussion. And thers is only one person talks at a time and everyone participates- be prepared to participate. Important point is be honest and don’t use sarcastic or cynical remarks. As well as, should pay attention-listen and try to understand others and no personal chit chat.Last , the ideas belong to yhe group and not the individual.For Jess, he should be the effective organization conference, first of all to obey the rules of the meeting, Jess to encourage his employees to express their views. Combined with some special skills let staff actively participate. Carol, have many opinions and in the past, he can said more. But have abrasive style and tends to rub people up the wrong way. So Carol was quite outspoken at the initial team meetings but recently hasn’t appeared interested. So Jess can use some skills to encourage Carol to say opinion again.Q5: Time ManagementEff’ words: Effective — having a definite or desired effect; Efficient — productive with minimum waste or effort; Effortless — seemingly without effort, natural, easy); setting objectives — work goals and life goals.If jess could be more effective time management, team management and will become more effective.Priority Setting:Divide the thing from important, non-important, urgent, and non-urgent. Then select the urgent thing first to do. Sure the non-urgent also shouldn’t be ignoring. It may important for the future. The important thing is also must do, the non-important can put behind.Planning and Scheduling Time:Let she have a clear aim to what time should do what, and other time have other thing to do. Can reduce the post- it notes on her desk, for her save time. Do more things.The Peak time: she can do the important thing at her peak time. Make sure have more effectiveness.Five Minutes Rules: this is a simple technique is particular useful when she have a large number of thing to do.In this case, Jess need to concern too much every day, distraction affect efficiency. Jess should face the problem to him to arrange order. The important things first. Jess can use the skills of the planning and scheduling time. Jess can make a plan which prompts her what time should do what, and other time have other thing to do. And using these way, Jess not only makes her clearer about my obligations, but also can save much time to do more things.Q6: Stress managementIn psychology, stress is a feeling of strain and pressure. Small amounts of stress may be desired, beneficial, and even healthy. Positive stress helps improve athletic performance. It also plays factor in motivation, adaptation, and reaction to the environment. Excessive amounts of stress however, may lead to many problems in the body that could be harmful. There are some behavioral symptoms. The stress response is a process. It is build up over time until we can’t cope. It is most effective to intervene early in the process rather than later.There are a variety of mechanisms that can be used to manage stress.1.Avoidance of stressors: try to identify what particular stressors we are affected byand seek to remove or avoid them.2.Adaptive behaviors: learn techniques such as time management and assertiveness.3.Adaptive physical responses: improve our diet, take more exercise or try to relax.4.Adaptive thinking and emotional responses: change how we view a situation bypositive thinking and changing our ‘self talk’.There also has some informal way to relieving stress:1.Changing you attitude and perceptions: Access to social support, in order toreduce loneliness; a sense of humor; Talk to friends, a balance between work and play.2.Changing physical quality: enough sleeping and rest; appropriate nutrition; heathcare plan.3.Changing environment: giving up some activities; changing job or residence;stating new job in other areas.4.Changing relationship between you and environment: confidence; improving skillin target and time managementIn the case, Jess of personal‘s stress has following: he cannot effectively communicate with subordinates and she could not effective control her own work time. Jess can go to fitness center exercise to relax or he also can go to see a musical or a movie to get enjoyment and relaxation of body and mind. The method of releasing others’ stress: Jess should recognize the reason why others feel stress and try her best to help others to solve the problem together. When others have stress, Jess can provide some personal suggestion and thoughts which may help others a lot. e.g.Carol can try to communicate with others, by the opinions of others to get to know her own shortcomings and to change and to relax.Q7: Problem SolvingThere are two types of problems and decisions, it is includes Programmed decisions and Nonprogrammer decisions.The problem solving process has six steps; as following, 1. Defining the problem;2.Developing potential alternatives;3.Evaluating the alternatives;4.Selecting the best alternatives;5. Implement the decision;6. Controlling and evaluating.Problem solving technique (such as substitute, combine and so on); managerial actions to solve problems (recognizing the existence of problem, acknowledging the problem, involving other party, understanding each other’s position, enlisting their co-operation, discussing possible solutions, planning action, resolving the problem in a mutually acceptable way).In this case the core problem is lack of effective communication.Jess as the manager of the company does not take action management activities of the organization, coordination and command. She also did not act well in the manager roles of figurehead, liaison and resource allocator. And she also has problem in giving authority to subordinates. The key factor leaded to his problem is that he didn’t have sufficient and effective communication with his staff and workmates.Jess should be according to the different tasks of different employees assigned to them, those distinct personality that is suitable for the employees, this will depend on how and employees jess subordinate communication can do that. He should solve the conflict between the staff immediately and its also should take care of keeping good relationship with other department and the when commanding works, He should express clearly what should be done. In addition, He also want to timely feedback the information to the organization.A lack of communication because jess. He will have a lot of pressure at work. It is largely affected jess's work efficiency. In addition, he in relatively poor time management skills. When Jess allocated work, the Elspeth got problem in work, she should immediately feedback to leader and not continue working. However, it is result in she continually fails to meet deadlines and often has to put in extra hours to cope.So this will influence the time management. And the Jess working longer hours than necessary. So the Jess must communication with well the Elspeth and improve the time management skills.ReferencesBook:F711/B394/2005Behavioural skills for business - Scottish Qualifications Authority.F279.23292/6Study on the mechanism of corporate culture power from the view of strategic human resource management- Yang HaoWeb:/wiki/Portal/subview/84918/8049943.htm#viewPageContent。