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Key Technical Knowledge for the last 4 exam sitting

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Key Technical Knowledge for the last 4 exam sitting

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Shuhaiza

PAPER : FEB 2018

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Key Technical Knowledge based on Past Exam Questions.docx

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November 2017

Variant 1 Q1

- -Explain how the introduction of the steelcast smartwatch could create significant strategic option for steelcast–

E3- using SAF and ANSOFF matrix , option strategies - scenario building what if steelcast open a new market alternate to introduce new product smartwatch.

F3 –Explain the possible implication that the steelcast smart watch could have for the achievement of our financial and non financial objective – F3 – highlighted the implication on the share price (Financial objective) and the non financial objective the steelcast introduce new product.

Februari 2018

Variant 5

Q1 – E3 – Brief the key macro-environmental factors which impact on the fitness industry highlighting within this any potential threats or opportunities and benefit Strategy Appraisal – using PESTAL and SWOT.

Februari 2017

Variant 2

|  Q1 1. Evaluate strategic  benefit and risks  |

F3 - evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment

Q1.2 Discuss ethical implications of refusing to discuss to take over –

E3 - evaluate ethical issues and their resolution within a range of strategic organisational contexts

Q2.1 Evaluate risks associated with a breach of confidence

P3 - identify the types of risk facing an organisation

Q2.2 Evaluate takeover offer

F3 - evaluate alternative pricing structures and bid process

Q3.1 Recommend response to criticism concerning programmes

E3 B2b - recommend how to manage the product portfolio of an organisation to support the organisation’s strategic goals

Q3.2 Recommend response to concerns about new legislation

P3 A1c - recommend responses to identified risks

Q3.3 Recommend approach to performance measurement

E3 -evaluate alternative models of performance measurement in a range of business contexts

| Q3.4 Recommend approach to reassure customers P3 - evaluate the appropriateness of control systems for the management of an organisation  November 2017 Variant 2  Q1.1 Evaluate risk P3 recommend responses to identified risks  Q1.2 Evaluate product portfolio E3 - recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals  Q2.1 Manage political risk E3 - recommend approaches to business/government relations and to relations with society  Q2.2 Manage a hostile bid F3. evaluate alternative pricing structures and bid process including taxation implications    | Q3.1 Evaluate the effectiveness of creating a risk committee P3 - Evaluate the risks associated with poor governance structures   | Leadership  Q3.2 Discuss the implications of a risk committee for shareholder confidence P3 - Evaluate the risks associated with poor governance structures   Q3.3.Explain whether the risk committee will focus on systematic or unsystematic risk F3 - systematic and unsystematic risk and EMH  Q3.4 Explain whether the creation of a risk committee will affect the share price                            F3 - systematic and unsystematic risk and EMH    |

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Identify key technical knowledge for each pillar i.e. E, F & P in the
last 4 exam sittings

Strategic Case study Feb and May 2017

MAY 2017 VARIANT 1 Q1

E3-recommend how to build and manage strategic relationships with stakeholders

P3 -recommend techniques that will enable the board to discharge its responsibilities with respect to managing risks

MAY 2017 VARIANT 1 Q2

P3-evaluate the risks of unethical behaviour

F3- advise on the use of sustainability and integrated reporting

MAY 2017 VARIANT 1 Q3

F3- calculate the value of a whole entity

F3-advise on the overall strategic financial and non-financial objectives of different types of entities

E3-evaluate strategic analysis tools

E3- recommend strategic options

MAY 2017 VARIANT 2 Q1

E3-evaluate ethical issues and their resolution within a range of organisational contexts

P3-evaluate conflicts that may arise from capital investment decisions

MAY 2017 VARIANT 2 Q2

P3-evaluate appropriate methods for the identification and management of financial risks associated with international operations

F3-evaluate alternatives to cash dividends and their impact on shareholder wealth and entity performance measures

MAY 2017 VARIANT 2 Q3

F3-calculate the value of a whole entity

F3-evaluate post transaction issues

E3-recommend solutions to problems in strategic performance measurement

E3-recommend solutions to problems in strategic performance measurement

MAY 2017 VARIANT 3 Q1

P3-evaluate appropriate methods for the identification and management of financial risks associated with debt finance

E3-evaluate the processes of strategic analysis and strategic options generation

MAY 2017 VARIANT 3 Q2

F3-evaluate the impact of the adoption of hedge accounting and disclosure of financial risk

E3-recommend solutions to problems in strategic performance measurement

MAY 2017 VARIANT 3 Q3

F3-calculate the value of a whole entity

F3-advise on the overall strategic financial and non-financial objectives of different types of entities

P3-evaluate the essential features of internal control systems for identifying, assessing and managing risks

P3-evaluate the effective planning and management of internal audit and internal audit investigations

MAY 2017 VARIANT 4 Q1

E3-recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals

P3-evaluate the risks of unethical behaviour

MAY 2017 VARIANT 4 Q2

E3-recommend how to build and manage strategic relationships with stakeholders

F3-advise on the use of sustainability and integrated reporting

MAY 2017 VARIANT 4 Q3

F3-evaluate the validity of the valuation methods used

F3-evaluate alternative pricing structures and bid process

P3-evaluate the essential features of internal control systems

P3-evaluate the effective planning and management of internal audit and internal audit investigations

MAY 2017 VARIANT 5 Q1

E3-recommend how to build and manage strategic relationships with stakeholders

F3-advise on the overall strategic financial and non-financial objectives of different types of entities

MAY 2017 VARIANT 5 Q2

E3-evaluate ethical issues and their resolution within a range of organisational contexts

P3-recommend solutions for the risks of dysfunctional behaviour arising from the associated models of performance measurement

MAY 2017 VARIANT 5 Q3

F3-recommend appropriate dividend policies

F3-evaluate an compare alternative methods of raising long-term-debt finance

P3-advise the board on its responsibilities for reporting risks to shareholders and other stakeholders

P3-evaluate the risks associated with poor governance structures

SCS FEB 2017

FEB 2017 VARIANT 1 Q1

P3- evaluate the risks associated with poor governance structures

E3 - evaluate the process of strategic analysis and strategic options generation

FEB 2017 VARIANT 1 Q2

F3 - recommend appropriate dividend policies

E3 - recommend solutions to problems in strategic performance measurement

FEB 2017 VARIANT 1 Q3

F3 - advise on the use of sustainability and integrated reporting to inform stakeholderS

P3 - evaluate appropriate methods for the identification and management of financial risks associated with international operations

P3 - evaluate the outcomes of projects post implementation and post completion

F3 - advise on the overall strategic financial and non-financial objectives of different types of entities

FEB 2017 VARIANT 2 Q1

F3 - evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment

E3 - evaluate ethical issues and their resolution within a range of strategic organisational contexts

FEB 2017 VARIANT 2 Q2

P3 - identify the types of risk facing an organisation

F3 - evaluate alternative pricing structures and bid process

FEB 2017 VARIANT 2 Q3

E3 - recommend how to manage the product portfolio of an organisation to support the organisation’s strategic goals

P3 - recommend responses to identified risks

E3 - evaluate alternative models of performance measurement in a range of business contexts

P3 - evaluate the appropriateness of control systems for the management of an organisation

FEB 2017 VARIANT 3 Q1

E3 - evaluate ethical issues and their resolution within a range of organisational contexts

F3 - calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods

FEB 2017 VARIANT 3 Q2

E3 - Evaluate the strategic and competitive impact of information systems, including the potential contribution of Big Data

P3 - evaluate the effective planning and management of internal audit and internal audit investigations

FEB 2017 VARIANT 3 Q3

P3 - Evaluate the risks associated with poor governance structures

P3 - Evaluate the risks associated with poor governance structures

F3 - Advise on the overall strategic financial and non-financial objectives of different types of entities

F3 - Evaluate the validity of the valuation methods used and the results obtained in the context of a given scenario

FEB 2017 VARIANT 4 Q1

E3 - evaluate strategic analysis tools

P3 - evaluate financial risks facing an organisation

FEB 2017 VARIANT 4 Q2

F3 - evaluate and compare alternative methods of raising long-term debt finance

E3 - evaluate alternative models of strategic performance measurement in a range of business contexts

FEB 2017 VARIANT 4 Q3

P3 - evaluate ethical, social and environmental issues arising from risk management

P3 - recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks

F3 - calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods

F3 - evaluate the financial and strategic implications of a proposal for an acquisition, merger or divestment

FEB 2017 VARIANT 5 Q1

E3 - recommend how to build and manage strategic relationships with stakeholders

F3 - evaluate alternative pricing structures and bid process

FEB 2017 VARIANT 5 Q2

E3 - recommend solutions to problems in strategic performance measurement

P3 - evaluate the risks associated with poor governance structures

FEB 2017 VARIANT 5 Q3

F3 - calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods

F3 - evaluate post-transaction issues

P3 - recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks

P3 - evaluate the effective planning and management of internal audit and internal audit investigations

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evaluate the risks associated
with poor governance structures

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 Recommend a strategy for the management of currency risks 

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KEY TECHNICAL KNOWLEDGE IN PAST EXAMS:

NOVEMBER 2017
Variant 1
E3-       -  Evaluate the strategic and competitive impact of information systems
F3-       -  Calculate the value of a whole entity
P3-     -  evaluate investment projects
-  evaluate conflicts that may arise from capital investment decisions

Variant 2
P3 - recommend responses to identified risks
E3  - recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
E3  - recommend approaches to business/government relations and to relations with society
F3  - evaluate alternative pricing structures and bid process including taxation implications
P3  - Evaluate the risks associated with poor governance structures
P3 - Evaluate the risks associated with poor governance structures
F3  - systematic and unsystematic risk and EMH
F3 - systematic and unsystematic risk and EMH

Variant 3
E3- recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
-  recommend how to build and manage strategic relationships
F3-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
-  advise on the use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business and society and the natural environment
P3-  evaluate the risks associated with poor governance structures
-  evaluate ethical, social and environmental issues arising from risk management

Variant 4
E3-  evaluate ethical issues and their resolution within a range of organisational contexts
-  evaluate strategic analysis tools

F3-  evaluate financial objectives of for-profit entities
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation

P3-  evaluate the effective planning and management of internal audit and internal audit investigations
-  evaluate investment projects

Variant 5
E3-  evaluate ethical issues and their resolution within a range of organisational contexts
F3 -  evaluate the IS required to sustain the organisation
-  advise managers on the development of strategies for knowledge management
P3-  evaluate the risks associated with poor governance structures
-  evaluate financial risks facing an organisation

AUGUST 2017
Variant 1
E3-  recommend strategic options
- evaluate the strategic and competitive impact of information systems
-  evaluate the strategic and competitive impact of information systems.
F3-  calculate the value of a whole entity
-  advise on the use of sustainability and integrated reporting
P3-  evaluate financial risks facing an organisation
-  evaluate the risks of unethical behaviour
-  evaluate the risks associated with poor governance structures

Variant 2
E3-  evaluate the information systems required to sustain the organisation
F3-  - evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
-  evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
P3-  evaluate the effective planning and management of internal audit and internal audit investigations
-  evaluate the risks associated with poor governance structures

Variant 3
E3  – evaluate ethical issues and their resolution.
P3  – evaluate the risks associated with poor governance structures
E3  - evaluate the processes of strategic analysis and strategic options generation
F3  - calculate the value of a whole entity.
P3  - evaluate financial risks facing an organisation
P3  - evaluate financial risks facing an organisation
F3  - advise on the overall strategic financial and non-financial objectives
F3  - advise on the use of sustainability and integrated reporting

Variant 4
E3-  evaluate the influence and impact of the external environment
-  evaluate strategic analysis tools
F3-  evaluate financial objectives of for-profit entities
-  calculate the value of the whole entity.
-  evaluate post-transaction issues
P3-  evaluate ethical, social and environmental issues
-  evaluate ethical, social and environmental issues
-  evaluate financial risks facing an organisation

Variant 5
E3-  - recommend how to manage the product portfolio
F3-  evaluate the impact of changes in capital structure.
-  evaluate alternatives to cash dividends..
P3-  evaluate the risks associated with poor governance structures
-  evaluate conflicts that may arise from capital investment decisions

MAY 2017

Variant 1
E3 - recommend how to build and manage strategic relationships with stakeholders P3  - recommend techniques that will enable the board to discharge its responsibilities with respect to managing risks  P3  - evaluate the risks of unethical behaviour
F3  - advise on the use of sustainability and integrated reporting
F3  - calculate the value of a whole entity
F3  - advise on the overall strategic financial and non-financial objectives of different types of entities
E3  - evaluate strategic analysis tools
E3 - recommend strategic options

Variant 2
E3 - evaluate ethical issues and their resolution within a range of organisational contexts
P3 - evaluate conflicts that may arise from capital investment decisions
P3 - evaluate appropriate methods for the identification and management of financial risks associated with international operations
F3  - evaluate alternatives to cash dividends and their impact on shareholder wealth and entity performance measures
F3  - calculate the value of a whole entity
F3 - evaluate post transaction issues
E3  - recommend solutions to problems in strategic performance measurement
E3  - recommend solutions to problems in strategic performance measurement

Variant 3
P3 - evaluate appropriate methods for the identification and management of financial risks associated with debt finance
E3  - evaluate the processes of strategic analysis and strategic options generation
F3 - evaluate the impact of the adoption of hedge accounting and disclosure of financial risk
E3 - recommend solutions to problems in strategic performance measurement
F3 - calculate the value of a whole entity
F3  - advise on the overall strategic financial and non-financial objectives of different types of entities
P3 - evaluate the essential features of internal control systems for identifying, assessing and managing risks P3  - evaluate the effective planning and management of internal audit and internal audit investigations

Variant 4
E3  - recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
P3  - evaluate the risks of unethical behaviour
E3 - recommend how to build and manage strategic relationships with stakeholders F3  - advise on the use of sustainability and integrated reporting
F3  - evaluate the validity of the valuation methods used
F3 - evaluate alternative pricing structures and bid process …
P3  - evaluate the essential features of internal control systems
P3 - evaluate the effective planning and management of internal audit and internal audit investigations

Variant 5
E3 - recommend how to build and manage strategic relationships with stakeholders
F3  - advise on the overall strategic financial and non-financial objectives of different types of entities
E3  - evaluate ethical issues and their resolution within a range of organisational contexts
P3 B1b - recommend solutions for the risks of dysfunctional behaviour arising from the associated models of performance measurement
F3 - recommend appropriate dividend policies
F3 - evaluate an compare alternative methods of raising long-term-debt finance
P3  - advise the board on its responsibilities for reporting risks to shareholders and other stakeholders
P3  - evaluate the risks associated with poor governance structures

FEBRUARY 2017

Variant 1
P3  - evaluate the risks associated with poor governance structures
E3  - evaluate the process of strategic analysis and strategic options generation
F3  - recommend appropriate dividend policies
E3-  recommend solutions to problems in strategic performance measurement
F3 - advise on the use of sustainability and integrated reporting to inform stakeholders
P3  - evaluate appropriate methods for the identification and management of financial risks associated with international operations
P3  - evaluate the outcomes of projects post implementation and post completion
F3  - advise on the overall strategic financial and non-financial objectives of different types of entities

Variant 2
F3  - evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment
E3  - evaluate ethical issues and their resolution within a range of strategic organisational contexts
P3  - identify the types of risk facing an organisation
F3  - evaluate alternative pricing structures and bid process
E3  - recommend how to manage the product portfolio of an organisation to support the organisation’s strategic goals
P3  - recommend responses to identified risks
E3  - evaluate alternative models of performance measurement in a range of business contexts
P3  - evaluate the appropriateness of control systems for the management of an organisation

Variant 3
E3  - evaluate ethical issues and their resolution within a range of organisational contexts
F3 – calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
E3  - Evaluate the strategic and competitive impact of information systems, including the potential contribution of Big Data
P3  - evaluate the effective planning and management of internal audit and internal audit investigations
P3  - Evaluate the risks associated with poor governance structures
P3  - Evaluate the risks associated with poor governance structures
F3  - Advise on the overall strategic financial and non-financial objectives of different types of entities
F3  - Evaluate the validity of the valuation methods used and the results obtained in the context of a given scenario

Variant 4
E3  - evaluate strategic analysis tools
P3 - evaluate financial risks facing an organisation
F3 - evaluate and compare alternative methods of raising long-term debt finance
E3  - evaluate alternative models of strategic performance measurement in a range of business contexts
P3 - evaluate ethical, social and environmental issues arising from risk management
P3 - recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks
F3  - calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
F3  - evaluate the financial and strategic implications of a proposal for an acquisition, merger or divestment

Variant 5
E3 - recommend how to build and manage strategic relationships with stakeholders F3 - evaluate alternative pricing structures and bid process
E3- recommend solutions to problems in strategic performance measurement
P3 - evaluate the risks associated with poor governance structures
F3  - calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
F3 - evaluate post-transaction issues
P3  - recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks  P3  - evaluate the effective planning and management of internal audit and internal audit investigations

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FEB 2017
Variant 1
Section 1
Part 1
P3-Evaluate risks of founder acting as CEO and Chairman
Part2
E3-Evaluate corporate strategy

Section 2
Part 1
F3 -Evaluate dividend policy
Part 2
E3-Recommend KPIs for measuring CEO performance

Section 3
Part 1
F3-Discuss implications of social responsibility report
Part 2
P3-Evaluate host government’s concerns about company behaviour
Part 3
P3-Recommend approach to post implementation audit
Part 4
F3-Evaluate impact of change for share price

Variant 2
Section 1
Part 1
F3- Evaluate strategic benefits and risks
Part2
E3-Discuss ethical implications of refusing to discuss a takeover offer

Section 2
Part 1
P3-Evaluate risks associated with a breach of confidence
Part 2
E3-Evaluate takeover offer

Section 3
Part 1
E3- Recommend response to criticism concerning programmes
Part 2
P3-Recommend response to concerns about new legislation
Part 3
E3-Recommend approach to performance measurement
Part 4
P3- Recommend approach to reassure customers

Variant 3
Section 1
Part 1
E3-Evaluate ethical dilemma
Part2
F3-Evaluate relevance of portfolio theory to shareholders

Section 2
Part 1
E3-Recommend approach to exploiting data set using Big Data
Part 2
P3-Recommend approach to an internal audit investigation

Section 3
Part 1
P3-Evaluate concerns over the founder being both CEO and Chairman
Part 2
P3-Evaluate proposal to have that individual step down from one of those roles
Part 3
F3-Evaluate benefit to the company of the CEO/Chairman’s involvement in an outside company
Part 4
F3-Evaluate information concerning share price movements

Variant 4
Section 1
Part 1
F3-Evaluate capabilities required to implement strategy

Part2
P3-Evaluate currency risks associated with overseas investment

Section 2
Part 1
F3-Evaluate the use of debt finance for a project
Part 2
F3-Evaluate alternative approaches to managing performance of an SBU

Section 3
Part 1
E3-Evaluate ethical behaviour associated with creating a programme
Part 2
E3-Recommending approach to managing welfare of employees
Part 3
F3-Recommend approach to valuation of business entity
Part 4
F3- Evaluate potential market reaction to a proposed divestment

Variant 5
Section 1
Part 1
E3-Evaluate strategic benefits of acquiring another company
Part2
F3-Recommend approach to financing acquisition

Section 2
Part 1
E3-Recommend approach to setting strategic targets for senior manager
Part 2
P3-Evaluate governance issues associated with public profile of CEO/Chairman

Section 3
Part 1
F3-Recommend approach to the valuation of an entity
Part 2
F3-Evaluate potential synergies of acquisition
Part 3
P3-Evaluate relevance of control environment
Part 4
P3-Recommend approach to an internal audit investigation

MAY 2017
Variant 1

Section 1
Part 1
E3- Recommend approach to stakeholder management
Part2
P3-Evaluate risk register

Section 2
Part 1
P3-Evaluate an ethical dilemma
Part 2
P3-Advise on social reporting

Section 3
Part 1
F3-Explain factors causing share price movements
Part 2
F3-Evaluate arguments concerning shareholder wealth
Part 3
E3-Discuss forecasting
Part 4
E3-Discuss creation of strategic options

Variant 2
Section 1
Part 1
E3-Discuss ethical issues
Part2
P3-Recommend approach to communication

Section 2
Part 1
P3-Advise on currency risk
Part 2
F3-Discuss impact on capital markets

Section 3
Part 1
F3-Advise on company valuation
Part 2
F3-Recommend an exit strategy
Part 3
E3-Discuss staff management
Part 4
E3-Recommend KPIs

Variant 3
Section 1
Part 1
P3-Discuss use of derivatives
Part2
E3-Evaluate scenario planning

Section 2
Part 1
F3-Discuss usefulness of financial reporting
Part 2
E3-Discuss management of a team
Section 3
Part 1
F3-Discuss diversification
Part 2
F3-Discuss shareholder wealth
Part 3
P3-Recommend controls
Part 4
P3-Discuss internal audit

Variant 4
Section 1
Part 1
E3-Evaluate a strategic proposal
Part2
P3-Evaluate an ethical dilemma

Section 2
Part 1
E3-Advise on managing relationship with a stakeholder
Part 2
F3-Advise on social reporting

Section 3
Part 1
F3-Evaluate share price changes
Part 2
F3-Advise on the management of a contested bid
Part 3
P3-Devise internal control system
Part 4
P3-Recommend work to be conducted by internal audit

Variant 5
Section 1
Part 1
E3-Recommend approach to managing a stakeholder
Part2
F3-Recommend communication strategy

Section 2
Part 1
E3-Evaluate an ethical dilemma
Part 2
P3-Evaluate CEO performance

Section 3
Part 1
F3-Evaluate a dividend decision
Part 2
F3-Recommend approach to managing debt covenant
Part 3
P3-Discuss communication with shareholders
Part 4
P3-Evaluate a governance issue

Variant 1
Section 1
Part 1

Part2

Section 2
Part 1

Part 2

Section 3
Part 1

Part 2

Part 3

Part 4

# data[].attributes.body
Nov 2017
Variant 1
Section 1
E3-
F3-
P3-
Section 2
E3-
F3-
P3-
Section 3
E3-
F3-
P3-

Variant 2
Section 1
E3-
F3-
P3-
Section 2
E3-
F3-
P3-
Section 3
E3-
F3-
P3-
Variant 3
Section 1
E3-
F3-
P3-
Section 2
E3-
F3-
P3-
Section 3
E3-
F3-
P3-

Variant 4
Section 1
E3-
F3-
P3-
Section 2
E3-
F3-
P3-
Section 3
E3-
F3-
P3-
Variant 5
Section 1
E3-
F3-
P3-
Section 2
E3-
F3-
P3-
Section 3
E3-
F3-
P3-

Aug 2017
Variant 1
Section 1
E3- recommend strategic options
F3- calculate the value of a whole entity
P3-
Section 2
E3-
F3- advise on the use of sustainability and integrated reporting
P3- evaluate financial risks facing an organisation
Section 3
E3- - evaluate the strategic and competitive impact of information systems.
evaluate the strategic and competitive impact of information systems
F3-
P3- - evaluate the risks of unethical behaviour.
evaluate the risks associated with poor governance structures
Variant 2
Section 1
E3- evaluate the information systems required to sustain the organisation
F3-
P3- evaluate appropriate methods for the identification and management of financial risks
Section 2
E3- evaluate the key impacts of organisational change on organisations
F3- calculate the value of a whole entity.
P3-
Section 3
E3-
F3- evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity.
evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity.
P3- evaluate the effective planning and management of internal audit and internal audit investigations.
evaluate the risks associated with poor governance structures
Variant 3
Section 1
E3- evaluate ethical issues and their resolution.…
F3-
P3- evaluate the risks associated with poor governance structures
Section 2
E3- - evaluate the processes of strategic analysis and strategic options generation
F3- - calculate the value of a whole entity
P3-
Section 3
E3-
F3- advise on the overall strategic financial and non-financial objectives.
- advise on the use of sustainability and integrated reporting…
P3- evaluate financial risks facing an organisation.
evaluate financial risks facing an organisation
Variant 4
Section 1
E3- evaluate the influence and impact of the external environment
F3-
P3- evaluate ethical, social and environmental issues.…
Section 2
E3- evaluate strategic analysis tools
F3- evaluate financial objectives of for-profit entities
P3-
Section 3
E3-
F3- calculate the value of the whole entity.
evaluate post-transaction issues
P3- evaluate the risks associated with poor governance structures.
evaluate financial risks facing an organisation
Variant 5
Section 1
E3- recommend how to manage the product portfolio
F3-
P3- evaluate conflicts that may arise from capital investment decisions
Section 2
E3-
F3- - calculate the value of a whole entity..
P3- evaluate the risks associated with poor governance structures
Section 3
E3- recommend how to build and manage strategic relationships with stakeholders
recommend how to build and manage strategic relationships with stakeholders
F3- evaluate the impact of changes in capital structure.
- evaluate alternatives to cash dividends
P3-
May 2017
Variant 1
E3-
F3-
P3-
Variant 2
E3-
F3-
P3-
Variant 3
E3-
F3-
P3-
Variant 4
E3-
F3-
P3-
Variant 5
E3-
F3-
P3-

# data[].attributes.body
Nov 2017

Variant 1
Section 1
- Recommend strategic Option
- evaluate financial objectives of for-profit entities
Section 2
- evaluate the strategic and competitive impact of information systems
-   evaluate ethical, social and environmental issues arising from risk management
Section 3
Section 3
- calculate the value of a whole entity
-   calculate the value of a whole entity
-  evaluate investment projects
-  evaluate conflicts that may arise from capital investment decisions

Variant 2
Section 1
-  recommend responses to identified risks
-  recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
Section 2
-  recommend approaches to business/government relations and to relations with society
-  evaluate alternative pricing structures and bid process including taxation implications
Section 3
-  Evaluate the risks associated with poor governance structures
-  Evaluate the risks associated with poor governance structures
-  systematic and unsystematic risk and EMH
-  systematic and unsystematic risk and EMH

Variant 3
Section 1
-  recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
-   calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
Section 2
-  recommend how to build and manage strategic relationships
-  evaluate appropriate methods for the identification and management of financial risks associated with international organisations
Section 3
-  advise on the use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business
-  evaluate the risks associated with poor governance structures
-  evaluate alternatives to cash dividends and their impact on shareholders wealth and entity performance measures
-  evaluate ethical, social and environmental issues arising from risk management

Variant 4
section 1
-  evaluate financial objectives of for-profit entities
-  - evaluate ethical issues and their resolution within a range of organisational contexts

section 2
-  evaluate investment projects
-  evaluate strategic analysis tools

section 3
-  evaluate the effective planning and management of internal audit and internal audit investigations
-  evaluate the effective planning and management of internal audit and internal audit investigations
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation

variant 5
section 1
-  evaluate ethical issues and their resolution within a range of organisational contexts
-  evaluate the risks associated with poor governance structures
section 2
-  evaluate alternative pricing structures and bid process including taxation implications
-  - evaluate financial risks facing an organisation
section 3
-  evaluate post transaction issues
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
-  evaluate the IS required to sustain the organisation
-  advise managers on the development of strategies for knowledge management

Aug 2017
Variant 1
section 1
- recommend strategic options   - evaluate the strategic and competitive impact of information systems
section 2
-  evaluate the strategic and competitive impact of information systems.
-  calculate the value of a whole entity
section 3
-  advise on the use of sustainability and integrated reporting
-  evaluate financial risks facing an organisation
-  evaluate the risks of unethical behaviour
-  evaluate the risks associated with poor governance structures

Variant 2

section 1
-   evaluate the information systems required to sustain the organisation
- evaluate appropriate methods for the identification and management of financial risks.

section 2
-  evaluate the key impacts of organisational change on organisations
-  calculate the value of a whole entity.…

section 3
-  evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
- - evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
- evaluate the effective planning and management of internal audit and internal audit investigations
- evaluate the risks associated with poor governance structures

variant 3
section 1
-  evaluate ethical issues and their resolution
- evaluate the risks associated with poor governance structures

section 2
-  evaluate the processes of strategic analysis and strategic options generation
- calculate the value of a whole entity.

section 3
-  - evaluate financial risks facing an organisation
- evaluate financial risks facing an organisation
- advise on the overall strategic financial and non-financial objectives
- advise on the use of sustainability and integrated reporting…

variant 4
section 1
- evaluate ethical, social and environmental issues
- - evaluate the influence and impact of the external environment.

section 2
- evaluate strategic analysis tools
- evaluate financial objectives of for-profit entities

section 3
-  - evaluate the risks associated with poor governance structures
- - evaluate financial risks facing an organisation
- - calculate the value of the whole entity..
- evaluate post-transaction issues

variant 5

section 1
- recommend how to manage the product portfolio
- evaluate conflicts that may arise from capital investment decisions

section 2
-  calculate the value of a whole entity
- evaluate the risks associated with poor governance structures

section 3
- recommend how to build and manage strategic relationships with stakeholders
- recommend how to build and manage strategic relationships with stakeholders
- evaluate the impact of changes in capital structure.
- evaluate alternatives to cash dividends

May 2017

Variant 1
section 1
-  recommend how to build and manage strategic relationships with stakeholders
-  recommend techniques that will enable the board to discharge its responsibilities with respect to managing risks

section 2

-  evaluate the risks of unethical behaviour
-  advise on the use of sustainability and integrated reporting
section 3
-  calculate the value of a whole entity
-  advise on the overall strategic financial and non-financial objectives of different types of entities
-  evaluate strategic analysis tools
-  recommend strategic options

variant 2

section 1
-  evaluate ethical issues and their resolution within a range of organisational contexts
evaluate conflicts that may arise from capital investment decisions

section 2

-  evaluate appropriate methods for the identification and management of financial risks associated with international operations
-  evaluate alternatives to cash dividends and their impact on shareholder wealth and entity performance measures

section 3
calculate the value of a whole entity
-  evaluate post transaction issues
- recommend solutions to problems in strategic performance measurement
- recommend solutions to problems in strategic performance measurement

variant 3
section 1
-  evaluate appropriate methods for the identification and management of financial risks associated with debt finance
-  evaluate the processes of strategic analysis and strategic options generation

section 2
-  evaluate the impact of the adoption of hedge accounting and disclosure of financial risk
-  recommend solutions to problems in strategic performance measurement

section 3
- calculate the value of a whole entity
-  advise on the overall strategic financial and non-financial objectives of different types of entities
-  evaluate the essential features of internal control systems for identifying, assessing and managing risks
-  evaluate the effective planning and management of internal audit and internal audit investigations

variant 4

section 1

-  recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
-  - evaluate the risks of unethical behaviour

section 2
-  - recommend how to build and manage strategic relationships with stakeholders
-  advise on the use of sustainability and integrated reporting
section 3
-  - evaluate the validity of the valuation methods used
-  evaluate alternative pricing structures and bid process
- evaluate the essential features of internal control systems
-  evaluate the effective planning and management of internal audit and internal audit investigations

variant 5

section 1
-  recommend how to build and manage strategic relationships with stakeholders
- - advise on the overall strategic financial and non-financial objectives of different types of entities

section 2

-  evaluate ethical issues and their resolution within a range of organisational contexts
-  recommend solutions for the risks of dysfunctional behaviour arising from the associated models of performance measurement

section 3
-  - recommend appropriate dividend policies
-  evaluate an compare alternative methods of raising long-term-debt finance
-  advise the board on its responsibilities for reporting risks to shareholders and other stakeholders
-  - evaluate the risks associated with poor governance structures

Feb 2017
Variant 1

section 1
-  evaluate the risks associated with poor governance structures
-  - evaluate the process of strategic analysis and strategic options generation

section 2

-  recommend appropriate dividend policies…
-  - recommend solutions to problems in strategic performance measurement

section 3
-  advise on the use of sustainability and integrated reporting to inform stakeholders…
-  evaluate appropriate methods for the identification and management of financial risks associated with international operations
-  - evaluate the outcomes of projects post implementation and post completion
-  advise on the overall strategic financial and non-financial objectives of different types of entities

variant 2

section 1
-  evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment
-  evaluate ethical issues and their resolution within a range of strategic organisational contexts

section 2
-  - identify the types of risk facing an organisation
-  evaluate alternative pricing structures and bid process

section 3

-  - recommend how to manage the product portfolio of an organisation to support the organisation’s strategic goals
- recommend responses to identified risks
-  evaluate alternative models of performance measurement in a range of business contexts
- evaluate the appropriateness of control systems for the management of an organisation

variant 3

section 1
-  evaluate ethical issues and their resolution within a range of organisational contexts
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods

section 2
-  Evaluate the strategic and competitive impact of information systems, including the potential contribution of Big Data
-  evaluate the effective planning and management of internal audit and internal audit investigations

section 3
-  Evaluate the risks associated with poor governance structures
-  Evaluate the risks associated with poor governance structures
-  Advise on the overall strategic financial and non-financial objectives of different types of entities
- Evaluate the validity of the valuation methods used and the results obtained in the context of a given scenario

variant 4
section 1
- evaluate strategic analysis tools
- - evaluate financial risks facing an organisation
section 2
-  evaluate and compare alternative methods of raising long-term debt finance
-  performance measurement in a range of business contexts
section 3
-  valuate ethical, social and environmental issues arising from risk management
-  recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks
- calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
- evaluate the financial and strategic implications of a proposal for an acquisition, merger or divestment

variant 5
section 1
- recommend how to build and manage strategic relationships with stakeholders
- evaluate alternative pricing structures and bid process
section 2
-  recommend solutions to problems in strategic performance measurement
- evaluate the risks associated with poor governance structures

section 3
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
-  evaluate post-transaction issues
- - recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks
-  - evaluate the effective planning and management of internal audit and internal audit investigations

# data[].attributes.body
Nov 2017
Variant 1
E3-  Recommend strategic options
-  Evaluate the strategic and competitive impact of information systems
F3-  Evaluate financial objectives of for-profit entities
-  Calculate the value of a whole entity
P3-  Evaluate ethical, social and environmental issues arising from risk management
-  evaluate investment projects
-  evaluate conflicts that may arise from capital investment decisions

Variant 2
E3 -  recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
-  recommend approaches to business/government relations and to relations with society
F3- evaluate alternative pricing structures and bid process including taxation implications
-  systematic and unsystematic risk and EMH

P3 -  recommend responses to identified risks
-   Evaluate the risks associated with poor governance structures
-  Evaluate the risks associated with poor governance structures

Variant 3
E3- recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
-  recommend how to build and manage strategic relationships
F3-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
-  advise on the use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business and society and the natural environment
P3-  evaluate the risks associated with poor governance structures
-  evaluate ethical, social and environmental issues arising from risk management

Variant 4
E3-  evaluate ethical issues and their resolution within a range of organisational contexts
-  evaluate strategic analysis tools

F3-  evaluate financial objectives of for-profit entities
-  calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation

P3-  evaluate the effective planning and management of internal audit and internal audit investigations
-  evaluate investment projects

Variant 5
E3-  evaluate ethical issues and their resolution within a range of organisational contexts
F3 -  evaluate the IS required to sustain the organisation
-  advise managers on the development of strategies for knowledge management
P3-  evaluate the risks associated with poor governance structures
-  evaluate financial risks facing an organisation

Aug 2017
Variant 1
E3-  recommend strategic options
- evaluate the strategic and competitive impact of information systems
-  evaluate the strategic and competitive impact of information systems.
F3-  calculate the value of a whole entity
-  advise on the use of sustainability and integrated reporting
P3-  evaluate financial risks facing an organisation
-  evaluate the risks of unethical behaviour
-  evaluate the risks associated with poor governance structures

Variant 2
E3-  evaluate the information systems required to sustain the organisation
F3-  - evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
-  evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
P3-  evaluate the effective planning and management of internal audit and internal audit investigations
-  evaluate the risks associated with poor governance structures

Variant 3
E3-  – evaluate ethical issues and their resolution
-  evaluate the processes of strategic analysis and strategic options generation
F3- calculate the value of a whole entity
-  advise on the overall strategic financial and non-financial objectives
P3- evaluate the risks associated with poor governance structures
-  evaluate financial risks facing an organisation

Variant 4
E3-  evaluate the influence and impact of the external environment
-  evaluate strategic analysis tools
F3-  evaluate financial objectives of for-profit entities
-  calculate the value of the whole entity.
-  evaluate post-transaction issues
P3-  evaluate ethical, social and environmental issues
-  evaluate ethical, social and environmental issues
-  evaluate financial risks facing an organisation

Variant 5
E3-  - recommend how to manage the product portfolio
F3-  evaluate the impact of changes in capital structure.
-  evaluate alternatives to cash dividends..
P3-  evaluate the risks associated with poor governance structures
-  evaluate conflicts that may arise from capital investment decisions

May 2017
Variant 1
E3-  recommend how to build and manage strategic relationships with stakeholders
F3-  - advise on the overall strategic financial and non-financial objectives of different types of entities
P3-  recommend techniques that will enable the board to discharge its responsibilities with respect to managing risks

Variant 2
E3-  evaluate ethical issues and their resolution within a range of organisational contexts
-  recommend solutions to problems in strategic performance measurement
F3-  - evaluate alternatives to cash dividends and their impact on shareholder wealth and entity performance measures
-  calculate the value of a whole entity
P3-  evaluate appropriate methods for the identification and management of financial risks associated with international operations
-  evaluate conflicts that may arise from capital investment decisions
Variant 3
E3-  - evaluate the processes of strategic analysis and strategic options generation
-  recommend solutions to problems in strategic performance measurement
F3-  calculate the value of a whole entity
-  advise on the overall strategic financial and non-financial objectives of different types of entities
P3-  - evaluate the essential features of internal control systems for identifying, assessing and managing risks
-  evaluate the effective planning and management of internal audit and internal audit investigations

Variant 4
E3-  - recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals
-  - recommend how to build and manage strategic relationships with stakeholders
F3-  advise on the use of sustainability and integrated reporting …
- Evaluate share price changes Technical skills
- evaluate the validity of the valuation methods used
evaluate alternative pricing structures and bid process
P3-  - evaluate the essential features of internal control systems ...
- evaluate the effective planning and management of internal audit and internal audit investigations

Variant 5
E3-  recommend how to build and manage strategic relationships with stakeholders         -  evaluate ethical issues and their resolution within a range of organisational contexts
F3 -  advise on the overall strategic financial and non-financial objectives of different types of entities
-  evaluate an compare alternative methods of raising long-term-debt finance
P3-  advise the board on its responsibilities for reporting risks to shareholders and other stakeholders
- evaluate the risks associated with poor governance structures

Feb 2017
Variant 1
E3-  evaluate the process of strategic analysis and strategic options generation
-  recommend solutions to problems in strategic performance measurement
F3-  advise on the use of sustainability and integrated reporting to inform stakeholders
- advise on the overall strategic financial and non-financial objectives of different types of entities
P3 -   evaluate appropriate methods for the identification and management of financial risks associated with international operations
- evaluate the outcomes of projects post implementation and post completion

Variant 2
E3-  evaluate ethical issues and their resolution within a range of strategic organisational contexts
-  recommend how to manage the product portfolio of an organisation to support the organisation’s strategic goals
F3-  evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment
-  evaluate alternative pricing structures and bid process
P3-  evaluate the appropriateness of control systems for the management of an organisation
- recommend responses to identified risks

Variant 3
E3-  evaluate ethical issues and their resolution within a range of organisational contexts
-  Evaluate the strategic and competitive impact of information systems, including the potential contribution of Big Data

F3-  – calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
-  Advise on the overall strategic financial and non-financial objectives of different types of entities

P3- evaluate the effective planning and management of internal audit and internal audit investigations
- Evaluate the risks associated with poor governance structures
- Evaluate the risks associated with poor governance structures

Variant 4
E3-  evaluate alternative models of strategic performance measurement in a range of business contexts
F3-  - calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
-  evaluate the financial and strategic implications of a proposal for an acquisition, merger or divestment
P3-  - evaluate ethical, social and environmental issues arising from risk management
- recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks

Variant 5
E3- recommend how to build and manage strategic relationships with stakeholders

F3- calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods
- evaluate post-transaction issues

P3-  recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks
evaluate the effective planning and management of internal audit and internal audit investigations

# data[].attributes.attachment_link.title
Key Technical Knowledge on 4 Past Years Questions.pdf

# data[].attributes.body
Feb 2018
Variant 1
E3- Strategic Option - Method of Growth ; advantages & disadvantages Acquisition vs Organic.
F3-
P3-

Variant 2
E3-
F3-
P3-
Variant 3
E3-
F3-
P3-
Variant 4
E3-
F3-
P3-
Variant 5
E3-
F3-
P3-

Nov 2017
Variant 1
E3-
Sect.1 Strategic Option - Impacts of decision to introduce new product (smartwatch) in the market.
Sect.2 The strategic and competitive impact of current & possible information systems in introducing new product.

F3- Sect.1 Objectives (Financial & non-financial) of organization - effects of new product towards achieving financial & non-financial objective
Sect.3 Share price - Factors determining/affecting share price movement.
Cost of capital - Calculate & evaluate project value.
Investment Decision - conflicts between short term vs long term profit/performance.

P3- Ethical issue in advertising/product info - Integrity and honesty marketing new product.

Variant 2
E3-
F3-
P3-
Variant 3
E3-
F3-
P3-
Variant 4
E3-
F3-
P3-
Variant 5
E3-
F3-
P3-

Aug 2017
Variant 1
E3- Sect.1 Strategic option - Impacts of JV decision affecting strategic option of the organization
The strategic and competitive impact of using Big Data in assisting decision in respect of maximizing revenue

F3- Sect.1  Share price - effect on share price during development phase
Integrating Reporting - disclosure of impacts on social & environment regards to the new product.

P3- Sect.2 Financial risk - Quantifying currency risk associated with business dealing with foreign entity.
Sect.3 Ethical issue of confidentiality of private information and misleading service information

Variant 2
E3-
F3-
P3-
Variant 3
E3-
F3-
P3-
Variant 4
E3-
F3-
P3-
Variant 5
E3-
F3-
P3-
May 2017
Variant 1
E3-
F3-
P3-
Variant 2
E3-
F3-
P3-
Variant 3
E3-
F3-
P3-
Variant 4
E3-
F3-
P3-
Variant 5
E3-
F3-
P3-

# data[].attributes.body
Nov '17 V4 Steelcast
Section 1
F3 - To evaluate economic and business variables that effect the product demand i.e. interest rates, exchange rates
E3 - to evaluate ethical issues associated with advertisement. Also can insert the CIMA's Code of ethics in the answer.

Section 2
P3 - evaluate investment projects - requirement the rate of return for projects
E3 - evaluate strategic analysis tools.  Identify success factors for sponsorship arrangement

Section 3
P3 - evaluate the effective planning and management of internal audit and internal audit investigations.  Identify challenges to conducting internal audit investigation
P3 - Recommend audit approach to be followed
F3 - evaluate impact on share price. can relate also to market efficiency.
F3 - Evaluate implications of publishing audit report for share price

Aug '17 V2 Auto-Auto
Section 1
E3 - to evaluate the information systems required to sustain the organisation. check thoroughly proposal to switch software.
P3 -  to evaluate appropriate methods for the identification and management of financial risks. i.e. currency risk etc.

Section 2
E3 - to evaluate the key impacts of organisational change and culture of the organisations.
F3 - compute the value of the whole entity. see impact of the share price.

Section 3
F3 - to evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity.
P3 - to evaluate the effective planning and management of internal audit and internal audit investigations. propose internal audit investigation.
P3 - to evaluate the risks associated with poor governance structures. evaluate suggestion on board restructuring.

Aug '17 V3 Auto-Auto
Section 1
E3 - to evaluate ethical issues and their resolution.
P3 - to evaluate the risks associated with poor governance structures

Section 2
E3 - to evaluate the processes of strategic analysis and strategic options generation. Evaluate strategic value of entity’s skills and competencies
F3 -  Evaluate relevance of share price movement

Section 3
P3 -  evaluate financial risks facing an organisation. Advise on currency risks associated with acquisition.
F3 - advise on the overall strategic financial and non-financial objectives. Advise on stewardship of human capital
F3 - advise on the use of sustainability. Recommend disclosure in corporate social report

May '17 V2 Fizz
Section 1
E3 - evaluate ethical issues and their resolution within a range of organisational contexts.
P3 - Recommend approach to communication. evaluate conflicts from capital investment decision.

Section 2
P3 - evaluate appropriate methods for the identification and management of financial risks associated with international operations.
F3 -  evaluate alternatives to cash dividends and their impact on shareholder wealth and entity performance measures. Discuss impact on capital markets

Section 3
F3 - Advise on company valuation, calculate the value of a whole entity.
F3 - evaluate post transaction issues. Recommend an exit policy.
E3 -  recommend solutions to problems in strategic performance measurement
E3 - Discuss staff management. Recommend KPI's

# data[].attributes.body
implications of new venture for
financial and non-financial performance
measures

# data[].attributes.body
Nov 2017  V1
S1/T1 Evaluate strategic options

-Recommend strategic options for Steelcast Smartwatch

S1/T2 Explain implications of new venture for financial and non-financial performance measures

-Evaluate financial objectives of for-profit entities

S2/T1 Recommend approach to overcoming barriers to entry

-Evaluate the strategic and competitive impact of information systems
S2/T2 Evaluate ethical issues

- Evaluate ethical, social and environmental issues arising from risk management

S3/T1 Explain the importance of market analysts

- calculate the value of a whole entity

S3/T2 Evaluate risks of attempting to influence analysts   - calculate the value of a whole entity

S3/T3 Evaluate implications of a fall in share price for the cost of capital

- evaluate investment projects

S3/T4 Discuss conflict between long-term and shortterm profit

- evaluate conflicts that may arise from capital investment decisions

Nov 2017 V2
S1/T1 Evaluate risk

- recommend responses to identified risks

S1/T2 Evaluate product portfolio

- recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals

S2/T1 Manage political risk

- recommend approaches to business/government relations and to relations with society
S2/T2 Manage a hostile bid

- evaluate alternative pricing structures and bid process including taxation implications

S3/T1 Evaluate the effectiveness of creating a risk committee

- Evaluate the risks associated with poor governance structures
S3/T2 Discuss the implications of a risk committee for shareholder confidence

- Evaluate the risks associated with poor governance structures

S3/T3 Explain whether the risk committee will focus on systematic or unsystematic risk

- systematic and unsystematic risk and EMH

S3/T4 Explain whether the creation of a risk committee will affect the share price

- systematic and unsystematic risk and EMH

Nov 2017 V3
S1/T1 Advise on management of product portfolio

- recommend how to manage the product portfolio of an organisation to support the organisation's strategic goals

S1/T2 Explain implications of a movement in the share price

- calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation

S2/T1 Advise on the development of a strategic alliance

- recommend how to build and manage strategic relationships

S2/T2 Recommend a strategy for the management of currency risks

- evaluate appropriate methods for the identification and management of financial risks associated with international organisations

S3/T1 Discuss the extension of Corporate Social Responsibility reporting

- advise on the use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business and society and the natural environment

S3/T2 Advise on the acquisition of two luxury cars

- evaluate the risks associated with poor governance structures

S3/T3 Evaluate the impact of shareholder product discounts on share price
- evaluate alternatives to cash dividends and their impact on shareholders wealth and entity performance measures

S3/T4 Evaluate the ethical implications of board members accepting corporate gifts
- evaluate ethical, social and environmental issues arising from risk management

Nov 2017 V4
S1/T1 Evaluate economic variables that might affect product demand
- evaluate financial objectives of for-profit entities
S1/T2  Discuss ethical issues associated with influencing press
- evaluate ethical issues and their resolution within a range of organisational contexts

S2/T1  Recommend required rate of return for project
- evaluate investment projects
S2/T2 Identify success factors for sponsorship arrangement
- evaluate strategic analysis tools

S3/T1 Identify challenges to conducting internal audit investigation
- evaluate the effective planning and management of internal audit and internal audit investigations
S3/T2  Recommend audit approach to be followed
- evaluate the effective planning and management of internal audit and internal audit investigations
S3/T3  Evaluate impact on share price
- calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
S3/T4  Evaluate implications of publishing audit report for share price
- calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation

Nov 2017 V5
S1/T1 Evaluate ethical claims
- evaluate ethical issues and their resolution within a range of organisational contexts
S1/T2  Evaluate arguments for and against director resignation
- evaluate the risks associated with poor governance structures

S2/T1  Advise on share exchange
- evaluate alternative pricing structures and bid process including taxation implications
S2/T2 Evaluate currency risks
- evaluate financial risks facing an organisation

S3/T1 Advise on achieving synergies post acquisition
- evaluate post transaction issues
S3/T2 Recommend communication to analysts
- calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods including taxation
S3/T3 Advise on integration of IS systems
- evaluate the IS required to sustain the organisation
S3/T4  Recommend integration strategy
- advise managers on the development of strategies for knowledge management

AUG 2017 V1
S1/T1
E3  - recommend strategic options
S1/T2
F3 - calculate the value of a whole entity

S2/T1
P3 - evaluate financial risks facing an organisation
S2/T2
F3  - advise on the use of sustainability and integrated reporting..

S3/T1 E3  - evaluate the strategic and competitive impact of information systems....
S3/T2 E3  - evaluate the strategic and competitive impact of information systems....
S3/T3 P3  - evaluate the risks of unethical behaviour
S3/T4 P3 - evaluate the risks associated with poor governance structures

AUG 2017 V2
S1/T1 E3  - evaluate the information systems required to sustain the organisation
S1/T2 P3  - evaluate appropriate methods for the identification and management of financial risks

S2/T1 E3 - evaluate the key impacts of organisational change on organisations
S2/T2 F3  - calculate the value of a whole entity

S3/T1 F3- evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
S3/T2 F3  - evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
S3/T3 P3 - evaluate the effective planning and management of internal audit and internal audit investigations
S3/T4 P3 - evaluate the risks associated with poor governance structures

# data[].attributes.body
Dear ALL,

Try to be more SPECIFIC when you present your technical knowledge.

E.g. Nov 2017 Variant 1
Evaluate strategic options - what is the options that is highlighted in the question/case

# data[].attributes.body
MAY 2017
Variant 1
Section 1
*E3-Recommend approach to stakeholder management-
-Leadership skills
*P3-Evaluate risk register --Business skills

Section 2
*P3-Evaluate an ethical dilemma- People skills
*F3- Advise on social reporting- Technical skills

Section 3
*F3-Explain factors causing share price movements- Technical skills
*F3- Evaluate arguments concerning shareholder wealth- Leadership skills
*E3-Discuss forecasting - People skills
*E3- Discuss creation of strategic options- Business skills

AUGUST 2017
Variant1
Section 1
*E3-Advise on strategic options- Business skills
* F3-Advise on impact on share price -Leadership skills

Section 2
*P3-Evaluate currency risks- Technical skills
*F3- Advise on social reporting -People skills

Section 3
*E3- Evaluate usefulness of Big Data -Technical skills *E3Recommend approach to maximising revenue- Business skills
*P3- Evaluate ethical issues -People skills
*P3-Discuss role of non-executive directors- Leadership skills

NOVEMBER 2017
Variant1
Section 1
* E3-Recommend the best strategic options for steel cast - Business Skills
*F3-Explain implications of new venture for financial and non-financial performance measures -leadership skills

Section 2
*E3-Recommend approach to overcoming barriers to entry-technical skills
* P3-Evaluate ethical issues -people skills

Section 3
*F3-Explain the importance of market analysts- Technical skills
*F3-Evaluate risks of attempting to influence analysts- Leadership skills
*P3-Evaluate implications of a fall in share price for the cost of capital- Business skills
* P3-Discuss conflict between long-term and short term profit -People skills

FEBRUARY 2018
Variant 1
Section 1
*E3-Evaluate Strategic Advantage and Challenge-Business skills
*P3- Managing staff in change management- People skills

Section 2
*F3-Evaluate the benefits of current equipment used-Technical skills
*F3-Evaluate the cost benefits of new equpment-technical skills
*F3-Recommend the best strategic supplier's option-technical skills

Section 3
*E3 - Explain implications of new strategy-business skills
*P3-Identify risks exposed to the new strategy-business skills

# data[].attributes.body
Varian 2 :
SECTION 1 -
P3 - Explain issues need to be considered relating to forgery risks and the mitigating factors.

~devalue or undermine the
brand - robust and can be worn in active setting thus difficult to make a fake watch.
~regarded as being sufficiently desirable - on positive note, all luxury watch brands are subject to forgery implying that they were desirable
~realistic forgeries - ensure customers aware of official retailers
~being a fashion or trend - uncontrollable but care should be taken to distance the company from the risk

E3 - To evaluate the strategic position of the business brand portfolio and its potential.

~BCG Matrix - product range enjoys a high share of a low growth market niche. Cash cows are the most profitable brands.
~ deliberate but not complacent - do invest in maintaining the product with incremental changes. To note that market share might decline - need to
be ready with new products.
~ Can be argured that BCG Matrix is inappropriate as it focusses on a market segment that prizes luxury - Steelcast’s business model could actually benefit from the commitment
to creating and preserving a range of classic styles.
~opening up wider markets through diversification - less prestigious watches or sell all luxury goods.
~Harvest the revenue stream from the product to finance the development of new products.

SECTION 2 -
P3 - Manage political risk in forgery issue

- recommend approaches to business/government relations and relations with society

E3 - Manage a hostile bid on taking over the factory of Makke

- evaluate alternative pricing structures and bid process including taxation implication

SECTION 3 -

# data[].attributes.body
Key technical knowledge (E,F & P)

Feb 2018 (:
Nov 2017( Steelcast):
V1
T1
E3 :Evaluate strategic options:
- open up a new market segment
-product design and branding
- develop relationships with phone manufacturers
-  create scope for gradually distancing Steelcast from the clockwork watch market

F3:Implications of new venture for financial and non-financial performance measures
- maximisation of shareholder wealth
- to make a good profit
-Steelcast’s employees may feel threatened
- Customers may also feel that their association with the Steelcast brand has been impaired

T2
E3: Recommend approach to overcoming barriers to entry
-Barriers: concierge services employ experienced facilitators and also have contacts with potential suppliers
- Approach: enter into a collaborative relationship with a similar online booking service
-Barriers:
P3: Evaluate ethical issues
-Customers could claim that they are being misled
- breach of the principle of professional behaviour

T3
F3:  Explain the importance of market analysts
-  Before information can be incorporated into the share price it must be collected, interpreted and communicated
- The analysts can push the market in more decisive ways

P3: Evaluate risks of attempting to influence analysts
-  could be misinterpreted as an attempt to lie to the shareholders
- effect of giving competitors advance warning
-  possibility of accusations of insider trading

P3: Evaluate implications of a fall in share price for the cost of capital
- If the share price decreases then it might be argued that the capital markets perceive higher risk and so are applying a higher cost of equity.
- It would make more sense to look at share price movements in the longer term and to relate the share price to dividends or to profits in order to establish the cost of equity

P3: Discuss conflict between long-term and short term profit
- the shareholders will have to be patient until they can see their investment generating a meaningful return and accept that such short term performance figures may be part of the process of generating an increase in their wealth

V2
T1
P3: Evaluate risk
- (Risk )devalue or undermine the Steelcast brand
- (Mitigation) customers are aware of the network of official retailers who sell genuine Steelcast watches
- (Risk)  could threaten revenues
- (Mitigation)  care should be taken to distance the company from anything that could be linked to excess or vanity

E3: Evaluate product portfolio
- Steelcast’s product range enjoys a high share of a low growth market niche (Cash Cow)
-  Steelcast would need to be ready with new products
-  actually benefit from the commitment to creating and preserving a range of classic styles

T2
E3: Manage political risk
-  The bigger the economic impact, the more influence that Steelcast will have, if only because it can threaten to relocate again and withdraw its support for the Wayland economy
-  make it clear from the outset that the move is partly motivated by the wish to see action taken against the companies responsible for the forgery

F3: Manage a hostile bid
- argue that Steelcast’s offer is too low
- poison pill
- tarnish Steelcast’s reputation by lobbying against the takeover
- alternative bidder

T3
P3: Evaluate the effectiveness of creating a risk committee
- Having a risk committee will ensure that there is greater supervision at a strategic level

P3: Discuss the implications of a risk committee for shareholder confidence
-  address any associated implications for governance in general arising from the lack of an important committee

F3: Explain whether the risk committee will focus on systematic or unsystematic risk
- Risk committees tend to focus on all risks without separating them according to systematic or unsystematic

F3: Explain whether the creation of a risk committee will affect the share price
- It is very unlikely that the risk committee’s work will have a significant impact on the share price

V3
T1
E3: Advise on management of product portfolio
-
Aug 2017:
May 2017:
Feb 2017:

# data[].attributes.body
VARIAN 3 - SECTION 1

Ludno’s proposal
1.  BCG matrix Steelcast’s products as being in the high market share, low growth segment, making them cash cows
2. Ansoff product/market growth framework  - create a new product steelcast smartwatch (diversification strategy)
3. Critical success factor (CSF)

Share price behaviour
1. EMH
2. Short term movement of the share price regarding to the announcement but prices may settle down once the markets have had an opportunity to reflect.
3. Rumors
4. Change in the currency or interest rates
5. Inflation rates
6. Economy factors
7. Speculative

ROYAL GYM FEBRUARY 2018 BY WMA
VARIAN 5 - SECTION 3

Ethical issues
1. CIMA Code of ethic
- Integrity
- Objectivity
- Confidentiality
- Professional Competence Due Care
- Professional Behavior
2. Professional Competence Due Care - weather the staff have been train well, training on twitter as a communication tool,
3. Integrity, Objectivity and Professional Behaviour -  responses to the customers using his twitter account.

How do we motivate gym staff in the future?
1. Improve communication channel
2. Get feedback from the experienced gym staff members
3. Regular meeting with staff
4. Initiatives to the staff
5. Give excellent service awards to staff who perform well
6. Team building

Benefits of social media as a business communication tool
1. Generate a huge amount of data about Royals customers
2. Gather relevant customer data and use that information to make improved business decisions
3. Easier for our customers to find and connect with Royal Gym
4. Inexpensive way to promote the business
5. increases sales
6. increase our website traffic
7. Gain key information about our competitors
8. increases customer retention through regular interaction and timely

Controlling social media environment
1. company-wide staff policy on the usage of social media. social media usage policy.
2. Guidance and training
3. on-going training and updates on social media usage
4. Disciplinary procedures. violation of our corporate social media usage policies will result in disciplinary action or in extreme cases, dismissal
5. monitoring Royals social media activity. actively track any social media activity related to Royals
6. one or two members of staff to operate and response the social media

AUTOAUTO AUGUST 2017 BY WMA
VARIAN 4 - SECTION 3

Currency risks
1.  interest rates in Upland are low then the U$ would be expected to strengthen
2. Higher interest rates Farland  will increase the currency exchange  Upland. Upside risk for  Upland
3. A strengthening currency is normally associated with increased selling prices and an associated economic risk
3. downside to that because sales volume will continue but the value of those sales will diminish
* higher interest rates attract foreign capital and cause the exchange rate to rise. The impact of higher interest rates is mitigated, however, if inflation in the country is much higher than in others, or if additional factors serve to drive the currency down

Shareholders reaction
1.  brief and convince market analysts who specialise in technology
2.  advise shareholders to retain their investments and possibly to buy more, thereby protecting the share price
3. develop a protoype

FIZZ MAY 2017 BY WMA
VARIAN 3 - SECTION 3

Diversifiable risk
1.  The shareholders can diversify investment.  shareholders might benefit from investing in one or more other companies that benefit from price rises
2.  Hedged.  The only problem would be that if there are any costs associated with hedging then the net cash flows will be reduced and Fizz’s market capitalisation will decrease by the net present value of the costs

Shareholder wealth
1.   Shareholder wealth is related to the market capitalisation, which is linked to market’s expectations of future cash flows
2.  shareholders are kept informed of both good news and bad then they will be able to incorporate that into setting an appropriate market price
3.  invest only in positive net present value projects then the market will become aware of the successes
4.  selecting and implementing good projects
5. manage the company efficiently to ensure that it is profitable because in the long term that will yield net cash inflows

Internal controls
1.  detailed set of conditions for trading.  Those conditions must be consistent with the Board’s strategy for hedging
2. budget is kept up to date on a rolling basis

Internal audit
1. deciding whether to sample the positions that have been entered into or whether it might be just as simple to investigate all that have been completed since the previous audit
2. check that the documentation supporting each selected transaction has been properly signed and authorised
3. the positions are being maintained properly, with all margins in place and cash flows correctly accounted for
4.  tested in total by comparing the overall size of the position at any given time with the projected purchases

# data[].attributes.body
Feb 2017 - Evestar
Variant 1
E3- 1.evaluate the process of strategic analysis and strategic options generation.
- analysis of the program show in term of popularity, success, limitation, future growth, revenues.
- identify the impact of strategic options by covering sustainability, competitive advantages.
2. recommend solutions to problems in strategic performance measurement.
- Maximize shareholder wealth by using Share Price as indication. - Setup KPI to monitor achievement and deliverable. - Viewer rating - news coverage - social media comments - relationship with third party that contribute to the long life of the programs - audiences satisfaction.
-also can be describe in two categories like financial and non financial.
F3- 1.recommend appropriate dividend policies.
- explain 3 major theories such as Residual Theory - Invest in the NPV project - dividend paid when NPV project is exhausted - , Irrelevance Dividend Theory - Miller and Modigliani - in perfect capital market value of the company based on its investment decision not on dividend and financing - in perfect capital market, changes in dividend policy do not affect the value of the company - the value of a company was maximized if it invested in all projects with a positive net present value (its optimal investment schedule) - The company could pay any level of dividend and if it had insufficient finance, make up the shortfall by issuing new equity and Traditional Theory -
The price of a share depends upon the mix of dividends, given shareholders’ required rate of return, and growth. -
Signaling effect : Dividend signaling –an increase in dividends would signal greater confidence in the future by managers and would lead investors to increase their estimate of future earnings and cause a rise in the share price. -
Clientele effect ; In many situations, income in the form of dividends is taxed in a different way from income in the form of capital gains. This distortion in the personal tax system can have an impact on investors’ preferences. - Preference for current income (bird in the hand) ;This implies that many shareholders will prefer companies who pay regular cash dividends and will therefore value the shares of such a company more highly.
2. advise on the use of sustainability and integrated reporting to inform stakeholders.
- explain why should use SIR report - to development good corporate image - to show how company dealing with environment in order to sustain in the business - to account that company really serious in taking care of the planet, peoples and environment - to reduce/ mitigate downside and upside risk - to gain/ build a good repo with related stakeholder.
3. advise on the overall strategic financial and non-financial objectives of different types of entities
Financial - profit growth, liquidity, ROI, Productivity, Dividend, cost reduction, market value added, increase in revenues and increase in equity value.
Non Financial - market share, customer satisfaction, social image, competitive position, stakeholder relationship, risk, market confidence and innovation.

P3- 1. evaluate the risks associated with poor governance structures.
- dual position - mutual oversight - non compliance with governance code - conflict of interest - dual appointment it is unusual but not unknown.
2. evaluate appropriate methods for the identification and management of financial risks associated with international operations.
- Identify the issues - make clear of the issue - discuss the issue by listing pro/con,adv/ disadv, benefit/limitation - analyse.
- identify the impact of strategic options by covering sustainability, competitive advantages.
3. evaluate the outcomes of projects post implementation and post completion.
-post implementation = cost of implementing the project

Variant 2
E3- 1. evaluate ethical issues and their resolution within a range of strategic organisational contexts. 2. recommend how to manage the product portfolio of an organisation to support the organisation’s strategic goals. 3. evaluate alternative models of performance measurement in a range of business contexts.
F3- 1.evaluate the financial and strategic implications of proposals for an acquisition, merger or divestment
P3- 1.identify the types of risk facing an organisation. 2. evaluate alternative pricing structures and bid process. 3. recommend responses to identified risks. 4. evaluate the appropriateness of control systems for the management of an organisation.

Variant 3
E3- 1.evaluate ethical issues and
their resolution within a range of
organisational contexts. 2. Evaluate the strategic and
competitive impact of information systems, including the potential contribution of Big Data
F3- 1. calculate the value of a
whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods. 2. Advise on the overall strategic financial and non-financial objectives of
different types of entities. 3. Evaluate the validity of the
valuation methods used and the results obtained in the context of a given scenario
P3- 1. evaluate the effective
planning and management of internal audit and internal audit investigations. 2. Evaluate the risks associated with poor governance structures. 3. Evaluate the risks associated
with poor governance structures

Variant 4
E3- 1. evaluate strategic analysis tools. 2. evaluate alternative models of strategic performance measurement in a range of business contexts
F3- 1. evaluate and compare alternative methods of raising long-term debt finance. 2. calculate the value of a whole
entity (quoted or unquoted), a subsidiary entity or division using a range of methods. 3. evaluate the financial and
strategic implications of a proposal for an acquisition, merger or divestment.
P3- 1. evaluate financial risks facing an organisation. 2. evaluate ethical, social and
environmental issues arising from risk management. 3. recommend techniques that will
enable the board to discharge its
responsibilities with regard to managing risks

Variant 5
E3- 1. recommend how to build and manage strategic. 2. recommend solutions to problems in strategic performance measurement relationships with stakeholders
F3- 1. evaluate alternative pricing structures and bid process. 2. calculate the value of a whole entity (quoted or unquoted), a subsidiary entity or division using a range of methods. 3. evaluate post-transaction issues
P3- 1. evaluate the risks associated with poor governance structures. 2. recommend techniques that will enable the board to discharge its responsibilities with regard to managing risks. 3. evaluate the effective planning and management of internal audit and internal audit investigations

# data[].attributes.body
May 2017
E3 - Variant1 Q1 - Power and interest of four stakeholders in relation to sugar tax debate - evaluation based on concept of Mandelow Matrix

F3 -  Variant1 Q3 -  Explain factors causing share price movements

P3 - variant1 Q1 - Draf a note to address a risk - memo should elaborate on risk register to ensure risk are under observation and well managed.

August 2017
E3 - Variant1 Q1 - Strategic option if accept new project development in autonomous vehicles.

F3 -  Variant4 Q3 - Advise on acquisition of shares by Dr Fraser - to evaluate business synergies

P3 - Variant4 Q3 -  Evaluate currency risks.

November 2017
E3-Variant5 Q3 - implication if H information system do not integrate with S - to discuss on IT risk if both are not integreated - BUSINESS SKILLS

F3- Variant5 Q3 - to discuss challenges in synergy between S and H - BUSINESS SKILLS

P3- Variant 5 Q2 -  effect on CURRENCY RISK if acquisition of Hantime take place - to discuss and elaborate on translation risks, Currency risk and Economic risk - BUSINESS SKILL

Feb 2018
E3 -  Varian1 Q3 - How developing luxury gyms in Hylandia might affect our generic strategy - to evaluate on environmental analysis - BUSINESS SKILLS

F3 - Varian1 Q1-strategic advantages of acquire luxury gym and challenges in the acquisition-to elaborate advantages of business acquisition - BUSINESS SKILLS
Challenges in acquisition of Glimmer - to evaluate problems might face in business acquisition - BUSINESS SKILLS
To ensure G staff remain motivated and loyal  - LEADERSHIP SKILLS

P3 -  Variant1 Q2 - The best choice of supplier - to analyse supplier risk for TopKit and Fit-u-Like

# data[].attributes.body
Nov 2017

Variant 1

E3
- evaluate strategic options
- approach to overcome barriers to entry
F3
- implication for financial and non-financial measure implication towards an organisation
- importance of market analysts
- risk of attempting to influence analyst
P3
- ethical issues
- conflict between long term and short term profit
- evaluate investment project

Variant 2

E3
- managing product portfolio
- manage political risk
F3
- evaluate alternative pricing structure
- systematic/unsystematic risk

P3
- identify risk
- evaluate risk

Variant 3

E3
- managing product portfolio
- build and manage strategic relationship
F3
- implication of share price movement
- CSR reporting
- impact of shareholder product discount on share price
P3
- strategy for managing currency risks
- evaluate risks on poor governance structure
- ethics implication of receiving corporate gift

Variant 4

E3
- strategic analysis tool which is sponsorship and evaluate its success factor.
- ethical issues in influencing press
F3
- impact on share price
-implication on audit report towards share price
P3
- evaluate investment project
- challenges in conducting internal audit investigation
- evaluate effective planning and managing internal audit investigation

Variant 5

E3
- evaluate IS required for organisation's sustainability
-ethics on claims
- development of strategies for knowledge management
F3
- share exchange
- synergy for post acquisition
- value of an entity
P3
- currency risk evaluation
- analyse risk due to director resignation

AUGUST 2017

E3
- explain the growth of product and market (Ansoff) behaviour of the shareholder which relates to Mendelow and PESTLE.

F3
-explain sources of finance and the impact of each of the source
-  how to increase share price
- factors impacting share prices
- Mendelow Theory
- integrated reporting advantages dan disadvantages and it significant to company's sustainability

P3
- impact unethical issue

# data[].attributes.body
May 2017
E3
- identify shareholders attitude of the company and act within it (use Mendelow Theory - suggest integrated reporting if the shareholder is in 'keep informed category)

F3
- explain one of the type of decision is dividend policy. explain impact of the dividend policy to the shareholder and to the cashflow.

P3
- Definition of currency risk, type of currency risk and how to minimize the risk

August 2017
E3
- explain the growth of product and market (Ansoff Matrix), behaviour of the shareholder (Mendelow Theory) and PEST analysis

F3
-explain source of finance (equity or debt) and impact of each source
- explain factors that impact share price and how to increase share price
- explain Mendelow Theory
- explain advantages and disadvantages integrated reporting and it significant to company's sustainability

P3
- impact unethical issue to company and how to prevent

November 2017
E3
- to evaluate strategic options. Explain Ansoff Matrix
-run a CSR programme that related to current government policy

F3
- evaluating objectives for profit entities
- analyzing performance (market analysis)

P3
- ethics
- type and source of risk
- internal control to manage risk
- risk associated with capital investment decision (shareholder conflict)
- currency risk management such as hedging, forward contracts, currency futures and currency options.

February 2018
E3
- analyze SWOT

F3
-
P3

# data[].attributes.body
SCS STEELCAST- NOVEMBER 2017

Variant 1 Section 1

Evaluate strategic options
-launch of a Steelcast smartwatch will open up a new market segment to the company
- find way to sell more watches to existing customers or open up a new market
- be consistent with Steelcast’s approach to product design and branding
-convince customers that the watch fits into the product range
-new smartwatch was sufficiently attractive and robust to carry the Steelcast name
- develop relationships with phone manufacturers with a view to creating further commercial opportunities
-creation of a successful electronic watch would create scope for gradually distancing Steelcast from the clockwork watch market
-retain skilled watchmakers
-significant change in the business model
-eliminate a major strategic risk
-persuade existing customers to buy a smartwatch to alternate with their traditional watch

Implications of new venture for financial and non financial performance measures
-principal financial objective is the maximisation of shareholder wealth
-new product will create some uncertainty in the minds of shareholders and so market capitalisation might decline
-in long term if proves to be source of revenues then reported earnings will lead to a correction in the market capitalisation and shareholder wealth will recover.
- In short term,  the markets will impute an increase in Steelcast’s total risk to this new product.
-Financially new product may affect the co profitability
-development costs will be restricted to adapting the design to Brawn case to ensure that it can accommodate the electronic movement
- contribution per watch sold is likely to be significantly higher if  sell the Smartwatch at the same price as the existing product
-less maintenance income in long term
- Non-financial objectives consider the implications for other stakeholders.
-employees may feel threatened by the development because many of the skilled workers will be concerned that the company may not be committed to mechanical movements
-Company reputation as a caring and committed employer could be damaged by fears that these highly trained employees may find that their skills are no longer in demand
-Steelcast brand has been impaired by the decision to launch a watch with an electronic movement
-Iconic brands that threaten to make changes can be criticized on social media and that may lead to a decline in the appeal of all of Steelcast’s watches, both traditional and Smartwatch.

Variant 1 Section 2
Approach to overcome barriers to entry
-concierge services employ experienced facilitators and also have contacts with potential suppliers
- Steelcast’s app-based service negates the need to employ facilitators
-One  strategy is by using IT  to enter into a collaborative relationship with a similar online booking service
- create a separate website to act as the front end of the other company’s system
- Steelcast service is restricted to those individuals who can afford an expensive watch, which lends a sense of exclusivity

Evaluate ethical issues
-ethical issue is whether this is really a concierge service
-customers could misled into paying for a very limited service
-customer really gets is exclusive access to a service that could be easily replicated using an ordinary internet search engine.
- could be viewed as a breach of integrity, which requires us to be straightforward and honest in all business relationships.
-to resolve this concern would be to change the name to the any other name that avoided the impression that a full concierge service is on offer

Variant 1 Section 3
The importance of market analysts
-market prices always accurately reflect all relevant information relating to future cash flows.
-Market prices are set by the laws of supply and demand, with transactions pushing the share price in different directions.

Evaluate risks of attempting to influence analysts
-experts in the industry and in the capital markets and may resent any attempt by Steelcast’s board to persuade them to change their recommendations
- analysts are unlikely to be open to persuasion over matters of interpretation or understanding of the future
-briefing the analysts with new information could have the effect of giving competitors advance warning of the approach that Steelcast plans to take to this new service
- board directors and the analysts have to be extremely careful about the possibility of accusations of insider trading
- illegal for the analysts to trade if they were in possession of price sensitive information that is not generally available to the market as a whole

Implications of a fall in share price for the cost of capital
- whether short-term fluctuations in the share price mean a change in the cost of equity
- share price is the present value of future cash flows, as determined by the market as a whole
- higher risk and so are applying a higher cost of equity
-look at share price movements in the longer term and to relate the share price to dividends or to profits in order to establish the cost of equity
- Smartwatch product and the concierge service are both very different, with different risk profiles
- project is risky and should be evaluated using a higher cost of capital

Conflict between long-term and short-term profit
-If the share price increases then shareholder wealth has effectively increased too
- increase is a reflection of the future net cash inflows that the company will generate,  through trading at a profit
-New projects can decrease profits in the short term because of conservatism in accounting treatment and also because of  projects must be funded and costs incurred before any revenues are generated
-the shareholders are faced with the certainty that funds are being tied up in investments that may not yield an adequate return
- the shareholders will have to be patient until they can see their investment generating a meaningful return and accept that such short term performance figures may be part of the process of generating an increase in their wealth

# data[].attributes.body
NOV 2017 STEEL CAST
Variant 1 (Section 1
E3 -  Q1 Explain how the introduction of the Steelcast Smartwatch could create significant strategic options for Steelcast
+ open up a new market segment to the company
+ creation of a smartwatch would actually be consistent with Steelcast’s approach to product design and branding.
+ create an opportunity to develop relationships with phone manufacturers with a view to creating further commercial opportunities
+ the creation of a successful electronic watch would create scope for gradually distancing Steelcast from the clockwork watch market
+  Adding a smartwatch to the product range may enable Steelcast to persuade existing customers to buy a smartwatch to alternate with their traditional watch

F3 - Q1 Explain the possible implication that the Steelcast Smartwatch could have for the achievement of financial and non financial objectives
+  Financial : maximization of shareholder wealth if the market acceptance of the new product in good and vice versa
+  Financial :  new product may affect profitability. In the short term it  should be able to make a good profit from each watch sold  in the longer term, it will lose the potential for revenues from aftercare services such as servicing watches because the electronic watches will require no maintenance.

+ Non Financial :  employees may feel threatened by this development because many of the skilled workers will be concerned that the company may not be committed to mechanical movements.

+ Non Financial :  Customers may also feel that their association with the Steelcast brand has been impaired by the decision to launch a watch with an electronic movement.

F3 - Q2 Part 1   Recommend approach to overcoming barriers to entry
+  The most immediate barrier to entry is that concierge services employ experienced facilitators and also have contacts with potential suppliers
+  to enter into a collaborative relationship with a similar online booking service
+  Linking the exclusive membership to the use of the online approach could enable Steelcast to add value by providing statistics and review facilities to members.
P3 - Q2 Part 2 Ethical Issue
+ misleading name
+payment of signing up not up to expectation
+greater transperancy

# data[].attributes.body
NOV. 17 VARIANT 1
STEELCAST
SECTION 1
E3- PART 1 STRATEGIC OPTION
NEW MARKET PENETRATION
NEW PRODUCT INTRODUCTION
F3- PART 2 FINANCIAL IMPACT
PROFITABILITY
P3 ELEMENTS IN ASSESSING THE RISK WHEN NEW PRODUCT LAUNCHED, CUSTOMERS FEEL NO SPECIALITY IN BRAND
RESIGNATION OF WORKERS BECAUSE FEEL LIKE NOT IMPORTANT
SECTION 2
PART 1
E3- BARRIER TO ENTRY
SIGNIFICANT COST INVOLVED
STRATEGIC PARTNERSHIP

PART 2
E3 - ETHICAL ISSUES
breach of the principle of professional behaviour.
accusation of over-pricing

SECTION 3
PART 1
F3-MARKET ANALYSIS
efficient markets hypothesis
Part 2
P3 -Risks of attempting to persuade analysts
possibility of accusations of insider trading.

Part 3
F3- Cost of capital
cost of equity

Part 4
F3-Market capitlisation theory
E3- PRODUCT LIFE CYCLE

Aug 2017 AUTO AUTO
Variant 1
Section 1
E3- recommend strategic options - joint venture Grant Motors
F3- calculate the value of a whole entity - the diversion of resources to do research with Grant Motor will effect the share price of AUTO AUTO
P3- RISK OF SHARE PRICE DROP BECAUSE OF THE INSIDER INFORMATION
Section 2
F3- advise on the use of sustainability and integrated reporting - report should not present the new product as being wholly beneficial to every member of society

P3- evaluate financial risks facing an organisation-   Currency risks
Section 3
E3- - evaluate the strategic and competitive impact of information systems
evaluate the strategic and competitive impact of information systems  Big Data analytics
F3-
P3- - evaluate the risks of unethical behaviour
evaluate the risks associated with poor governance structures - AutoAuto is collecting some quite private information about passengers.
Variant 2
Section 1
E3- evaluate the information systems required to sustain the organisation
F3-
P3- evaluate appropriate methods for the identification and management of financial risks
Section 2
E3- evaluate the key impacts of organisational change on organisations
F3- calculate the value of a whole entity.
P3-
Section 3
E3-
F3- evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
evaluate the interrelationship between investment, financing and dividend decisions for an incorporated entity
P3- evaluate the effective planning and management of internal audit and internal audit investigations
evaluate the risks associated with poor governance structures
Variant 3
Section 1
E3- evaluate ethical issues and their resolution.…
F3-
P3- evaluate the risks associated with poor governance structures
Section 2
E3- - evaluate the processes of strategic analysis and strategic options generation
F3- - calculate the value of a whole entity
P3-
Section 3
E3-
F3- advise on the overall strategic financial and non-financial objectives
- advise on the use of sustainability and integrated reporting…
P3- evaluate financial risks facing an organisation
evaluate financial risks facing an organisation
Variant 4
Section 1
E3- evaluate the influence and impact of the external environment
F3-
P3- evaluate ethical, social and environmental issues.…
Section 2
E3- evaluate strategic analysis tools
F3- evaluate financial objectives of for-profit entities
P3-
Section 3
E3-
F3- calculate the value of the whole entity
evaluate post-transaction issues
P3- evaluate the risks associated with poor governance structures
evaluate financial risks facing an organisation
Variant 5
Section 1
E3- recommend how to manage the product portfolio
F3-
P3- evaluate conflicts that may arise from capital investment decisions
Section 2
E3-
F3- - calculate the value of a whole entity..
P3- evaluate the risks associated with poor governance structures
Section 3
E3- recommend how to build and manage strategic relationships with stakeholders
recommend how to build and manage strategic relationships with stakeholders
F3- evaluate the impact of changes in capital structure.
- evaluate alternatives to cash dividends

# data[].attributes.body
Februari 2018 (Variant 5)
E3 To evaluate opportunity and threats (SWOT Analysis) if Royal Gym involve in Gym Access Program
F3 Evaluate how focusing on value for money (VFM) principles will put Royal Gym into trouble if joining the Program - Economy, Efficiency, Effectiveness
P3 Explain Risk for the company to get involve in Gym Access Program- identify any possible risk that the company could face

November 2017 (Variant 3)
E3  Discuss the extension of Corporate Social Responsibility reporting - the report must show that the company can sustain and still maximize its shareholders wealth
F3 Explain how share price movements  will give impact to shareholders wealth in long term - relate to information supplied
P3 Recommend a strategy for the management of currency risks - how to mitigate economic risk due to export sales

August 2017 (Variant 5)
E3 Identify the measures (costs, resources, timing) to control the development of  new product (driverless vehicles) and existing products
F3  Evaluate share repurchase - which is more beneficial compared to special dividends
P3 Value the intellectual property - do not have share price so need to consider other factors (maybe associated with risks)

May 2017 (Variant 1)
E3  Advise on social reporting - discuss whether the company should suppress the contents of Professor's Report in its Sustainability Report - CIMA Code of Ethics
F3  Explain factors causing share price movements - the relationship between share price and information (future cash flow)
P3 Identify risk management measures - should include sugar tax risk in register or not

# data[].attributes.body
FEB 2018 - ROYALE GYM

Section 1
E3 -
i) Evaluating strategic position & strategic option using Rational Model (business)
ii) Under step 2 - corporate appraisal. Do environmental analysis to identify macro-environmental factor that impact to fitness industry. Apply PESTEL Model to identify opportunities & threats. (business skill)
iii) Apply Ansoff Matrix for step 3 in rational model - strategic opinion generation to look at the potential and challenge of collaboration (technical skill)

Section 2
P3 - Explain the risk to employee and impact of motivation level (people skill)

F3- Explain VFM which focused to capital structure (technical skill)

NOV 2017-STEELCAST

Section 1

E3 -
i)Evaluate strategic evaluation & choice (business skill).
ii) Apply Ansoff Matrix for direction growth
iii) May apply SAF Framework to explain the significant strategic option of the introduction.

F3 -
i) Impact on financial - effect of profitability, share price  (technical skill)

P3
ii) non financial - on stakeholder such as employee and customer. It is about how to handle the risk management when the introduction of new market (leadership skill)

AUGUST 2017 - AUTO AUTO
Variant 4

Section 1

P3-
Ethical issue on interview. The important of ethics for business and how the management practices a good ethic for company reputation (leadership skill)

E3-
Evaluate on strategic proposal on cost effective. Strategic implementation for resources planning (business skill)

F3-
Section 3
i) Describe on the impact of acquisition (business skill)
ii) Evaluate on the share prices changes(technical skill)