acca p4课件、真题及其他chp.pptx

Chapter 3aConflicting stakeholder interests;Study guide;Stakeholders’ objectives;Shareholder conflict;Manifestations of shareholder conflict ;Conflicts between stakeholders;Conflicts between shareholders and debtholders;Other conflicts;Agency theory;Some other theories;Strategies for resolution of stakeholder conflict;Combined Code (1998) Cadbury report Hampel report Greenbury report *CG is the system by which companies are directed and controlled. (Cadbury Report) *Voluntary in nature *Companies listed on the LSE are required to comply.;Recent developments;Comparison between UK and US models;CG in Germany;CG in Japan;CG in South Africa;OECD guidance;LLSV;Chapter 3bEthical issues in financial management;Study guide;Ethical dimension in business(p95 Table);Business ethics;Business ethics in functional areas;Ethical framework;Elements of business ethics management;2008-12-4: issues of stock option plan for management, change of pension scheme, disinvestment, rumor of MA target 2008-6-2(C) : company in financial distress and proposed recovery plan 2008-6-4(a) : a potential MA bid ;2007-12-4(b): ethical problems in a troubled company 2006-12-6 : ethical problem in setting corporate objectives ;2007-6-6: ethical problems in an investment decision ;Chapter 3cImpact of environmental issues on corporate objectives and on governance;Study guide;Sustainable and environmental risk;Environmental policy Drive: increasing expectations of stakeholders and public pressure Approach: address the needs of its stakeholders, including the environment. Advantage: reduction/ management of risk to the business, motivating staff, enhancement of corporate reputation and long-term improvement in profitability. ;Carbon trading economy and emissions;EU trading;;Role of environment agency;Framework of social reporting;Environmental accounting;Environmental audits;Triple bottom line(TBL) reporting ;Reasons for TBL;Advantages of TBL reporting;TBL indicators;Assignments