CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定 BA4 試験問題:

1. Which of the following is incorrect in relation to equitable remedies?

A) Equitable remedies are available as of right.
B) A person cannot obtain an equitable remedy if the common law remedy of damages is adequate.
C) A person who requests an equitable remedy must have acted equitably himself.
D) A person seeking an equitable remedy must act within a reasonable time.

2. S contracted to buy a portable television from AB (Retailers) Ltd. The contract contained a term excluding liability for any breach of the condition implied by the Sale of Goods Act 1979 that the goods should be of "satisfactory quality".
Which of the following is correct?
(i) It is a criminal offence to attempt to exclude the term as this is a consumer sale.
(ii) The clause is void unless it can be shown to be reasonable.
(iii) The clause is void.

A) (iii) only
B) (ii) only
C) (i) only
D) (i) and (iii) only

3. V is an accountant for HIJ company. This large international jewelry manufacturer and retailer both mines, designs and sets and retails its gemstones It has significant mining operates in Country A and Country Z.
It has been a key player in the development of ethical employment mining practices especially in advanced safety policies and it received a United Nations award for action against Blood Diamonds It publishes a detailed CSR report which highlights how its approach to safety is a core business value and how its KPIs around employee turnover and accident have improved annually.
Vs company has recently appointed a new CEO who is taking an aggressive stance to improving profit margins and wants to reduce the expenditure on safety, a key aspect of the approach to ethical mining practices in HIJ company Which THREE of the following statements would V use to support the continuation of the ethical policy in this new culture? The ethical treatment of the mining workforce

A) is the right thing to do
B) reflects HIJ company's core business values
C) reduces the risk of accidents and HIJ company's insurance premiums
D) improves HIJ company's reputation and access to investment from a wider range of investors
E) increases productivity through fewer accidents and lower staff turnover

4. The directors of Zed Ltd issued a number of shares to their supporters, so that they would vote against a takeover bid by Exe Ltd.
Which of the following statements is INCORRECT?

A) If the shares were issued for a non-cash consideration, they were not subject to the statutory pre- emption rights of shareholders unless the articles of association so provided.
B) The share issue is voidable and the original shareholders may ratify or cancel the issue by ordinary resolution.
C) If the shares were issued for cash, they should have first been offered to the existing members in proportion to their current shareholding unless statutory pre-emption rights have been dis-applied.
D) If the directors had the legal authority to issue shares, the issue cannot be challenged by the shareholders.

5. W, a junior accountant, passed all his qualifications with distinction, and has received high praise for the quality of the work he has done. However, he always delivers his work late, believing it is more important to be thorough than to be on time. Which personal quality is W lacking?

A) Courtesy
B) Timeliness
C) Respect
D) Reliability

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