为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点，小编特汇总了ACCA历年考题，希望对您参加本次考试有所帮助！！
Section A-This ONE question is compulsory and MUST be attempted
Some time later,Mr Xu argued that one of the reasons for the development of the complex ZPT business model was that it was thought to be necessary to manage the many risks that ZPT faced in its complex and turbulent business environment.He said that a multiplicity of overseas offi ces was necessary to address exchange rate risks,a belief challenged by some observers who said it was just to enable the ZPT board to make their internal controls and risk management less transparent.
(a)Because of their large shareholdings,institutional investors are sometimes able to intervene directly in the companies they hold shares in.
Required:
(i)Explain the factors that might lead institutional investors to attempt to intervene directly in the management of a company;(6 marks)
(ii)Construct the case for institutional investors attempting to intervene in ZPT after the fi rst results restatement was announced.(6 marks)
(b)Distinguish between absolutist and relativist approaches to ethics and critically evaluate the behaviour of Shazia Lo(the accountant who accepted a bonus for her silence)using both of these ethical perspectives.(10 marks)
