My Company is Acquired by a Really Big Company，one company has the product and the other needs to has distribution channel

The MandM Company, a large listed company, has two divisions. The first, the MoneyMint division produces coins and notes for the national exchequer and generates 80% of the company’s revenues. The second, the LunarMint division, manufactures a brand of sweets which are very popular with traders in the financial markets. The company is considering disposing of its LunarMint division. The LunarMint business is no longer viewed as part of the core business of the MandM Company. The Chief Executive Officer commented that he could never understand why the company entered into sweet-making in the first place. The LunarMint business is profitable and low risk, but has not been a high priority for investment.

Required:

Outline the issues that should be considered when disposing of the LunarMint division noting the risks that might be involved.

Choose one task from the following two and make up a conversation. Task one: make up a telephone dialogue according to the following situation. Student A: You are a salesperson for Red Inc. You are telephoning a client who you think might be interested in buying your new line of office supplies. Discuss the following information with the client. 1. The new line of office supplies: copy paper, pens, mouse-pads and white boards; 2. Special discounts: 15% off for orders placed before next Monday; 3. Promotion: any order placed before next Monday will have their company logo printed on the products at no extra charge Student B: You work in an office and receive a telephone call from your local office supplier. As it happens, you need some new office supplies, so you are interested in what the salesperson has to offer. Talk about the following: 1. New pens and white boards; 2. Special offers 3. Placing an order immediately for 200 packages of copy paper Task Two: organize a meeting Scenario: Vice president of a real estate company is holding a staff meeting to discuss whether to construct a shopping mall in the center of the Nanjing. Perform the meeting by allocating different roles in the company and imagining what each person says at the meeting. The chairman should give an opening speech at the beginning and keep control of the meeting. Other members should take an active part in the meeting and try to make their viewpoints count. You are strongly encouraged to use the language skills for meeting.

A company that makes Computer Assisted Design (CAD) software has, within its application, some utility classes that are used to perform 3D rendering tasks. The company‘s chief scientist has just improved the performance of one of the utility classes‘ key rendering algorithms, and has assigned a programmer to replace the old algorithm with the new algorithm. When the programmer begins researching the utility classes, she is happy to discover that the algorithm to be replaced exists in only one class. The programmer reviews that class‘s API, and replaces the old algorithm with the new algorithm, being careful that her changes adhere strictly to the class‘s API. Once testing has begun, the programmer discovers that other classes that use the class she changed are no longer working properly.What design flaw is most likely the cause of these new bugs?（）

A.Inheritance

B.Tight coupling

C.Low cohesion

D.High cohesion

E.Loose coupling

F.Object immutability

Two Tigers

There were two tigers; one lived in a cage and the other in the wild. The caged one didn&39;t have to worry about his meal while the one outside was unrestrained.

The caged tiger was always envious of the freedom of the one in the wild, while the other one envied the caged one for his ease. One day, one tiger said to the other: "let&39;s change places". The other one agreeded.

Thereupon the caged one went back to nature while the other came into the cage. But before long both died, one of starvation, and the other, melancholy.

Sometimes one is not conscious of his own happiness and always thinks the grass is always greener on the other side of the fence, but not think over that one man&39;s meat is anoter man&39;s poison

A、Morality

B、Spirits

C、Music

D、Politics

A company has a Frame Relay WAN with one central - site router and 100 branch office routers. A partial mesh of PVCs exists: one PVC between the central site and each of the 100 branch routers.Which of the following could be true about the number of EIGRP neighbor ships?（）

A. A partial mesh totaling 100: one between the central - site router and each of the 100 branches.

B. A full mesh - (101 * 100) / 2 = 5050 - One neighborship between each pair of routers.

C. 101 - One between each router (including the central site) a nd its nearby PE router.

D. None of the answers is correct.

Clarinet Co (Clarinet) is a computer hardware specialist and has been trading for over five years. The company is funded partly through overdrafts and loans and also by several large shareholders; the year end is 30 April 2014.

Clarinet has experienced significant growth in previous years; however, in the current year a new competitor, Drums Design Co (Drums), has entered the market and through competitive pricing has gained considerable market share from Clarinet. One of Clarinet’s larger customers has stopped trading with them and has moved its business to Drums. In addition, a number of Clarinet’s specialist developers have left the company and joined Drums. Clarinet has found it difficult to replace these employees due to the level of their skills and knowledge. Clarinet has just received notification that its main supplier who provides the company with specialist electrical equipment has ceased to trade.

Clarinet is looking to develop new products to differentiate itself from the rest of its competitors. It has approached its shareholders to finance this development; however, they declined to invest further in Clarinet. Clarinet’s loan is long term and it has met all repayments on time. The overdraft has increased significantly over the year and the directors have informed you that the overdraft facility is due for renewal next month, and they are confident it will be renewed.

The directors have produced a cash flow forecast which shows a significantly worsening position over the coming 12 months. They are confident with the new products being developed, and in light of their trading history of significant growth, believe it is unnecessary to make any disclosures in the financial statements regarding going concern.

At the year end, Clarinet received notification from one of its customers that the hardware installed by Clarinet for the customers’ online ordering system has not been operating correctly. As a result, the customer has lost significant revenue and has informed Clarinet that they intend to take legal action against them for loss of earnings. Clarinet has investigated the problem post year end and discovered that other work-in-progress is similarly affected and inventory should be written down. The finance director believes that as this misstatement was identified after the year end, it can be amended in the 2015 financial statements.

Required:

(a) Describe the procedures the auditors of Clarinet Co should undertake in relation to the uncorrected inventory misstatement identified above. (4 marks)

(b) Explain SIX potential indicators that Clarinet Co is not a going concern. (6 marks)

(c) Describe the audit procedures which you should perform. in assessing whether or not Clarinet Co is a going concern. (6 marks)

(d) The auditors have been informed that Clarinet’s bankers will not make a decision on the overdraft facility until after the audit report is completed. The directors have now agreed to include some going concern disclosures.

Required:

Describe the impact on the audit report of Clarinet Co if the auditor believes the company is a going concern but that this is subject to a material uncertainty. (4 marks)

The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.

All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.

The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:

Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:

Required:

(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)

(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)

This is a period in which the old world is slowly but irreversibly changing and the contours of a new one are just beginning to take shape. Traditional institutions are being challenged. Budgets are being squeezed. Families are being stressed. All of this flux and churning creates enormous anxiety. At times of change, we must stay true to the ideals and principles that are at the heart of the United Nations Charter and the Universal Declaration of Human Rights. Among those core values is tolerance. Our practice of tolerance must mean more than peaceful coexistence, crucial as that is. It must be an active understanding fostered through dialogue and positive engagement with others. This is especially critical in combating the discrimination that causes so much divisiveness, destruction and death. We all have a responsibility to protect those vulnerable to discrimination, whether based on race, religion, nationality, language, gender, sexual orientation or other factors. Practicing tolerance can serve as the antidote to prejudice and hatred.