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Alice Hendry最近受聘成为高山酒店集团的总经理。这是她首次受聘成为这个层次的管理者，她非常渴望能成功地做好自己的工作。她意识到她的任务将是非常艰巨的。但她自信：凭着从以前数次的类似经历中所获得的经验，她能迅速调动她得员工，把他们整合成一支忠于所做工作的统一团队。酒店集团的董事会要求她提交一份报告，就她将怎样在传统的春秋淡季提升经营业绩做出详细说明。

该酒店集团有一系列的独特资源：它有150间客房，两个餐馆，两个酒吧和一个夜总会。除此之外，它还有一个健身中心和一个游泳馆。集团还经营有自己的运动品商店，在冬季提供滑雪用品的租售和滑雪培训课程，在夏季提供山地自行车运动设备的租售和导游。集团还经营有高山缆车。缆车除了冬季供滑雪者上山使用夏季供山地自行车运动者使用外，平时也向风景观光者开放。

酒店在冬夏两季的顾客通常是年轻运动爱好者。尽管如此，Alice意识到酒店以前也尝试过吸引其他类型的顾客，尤其是在滑雪和山地自行车运动冷淡的春秋两季。很明显，酒店以前的这种努力没有获得任何成功，虽然酒店的设备能毫无疑问的能满足更多成年顾客的需求。Alice已经对酒店以前的这种经营失败做了一些调查，她不无担心地发现：酒店以前努力在淡季吸引更多中年顾客方面获得了一些成功，但是顾客的回头率太低，不能留住顾客。

在Alice到任第一个月末她召集了酒店集团的所有中高层管理会议。会议讨论她对本年度淡季提高经营业绩的计划。她建议：集团需要开展一系列拓展市场的行动来吸引更多中老年顾客；集团的员工对工作要采取更灵活的办法。例如：有些人更喜欢比较安静的郊外散步，而不是剧烈的滑雪和山地车。集团的健身中心为了吸引这类顾客可以相应的开展这类安静的运动项目；运动品商店可以为不具有强烈冒险精神的顾客或者在天气不好的时候提供低谷徒步团体游；Alice还觉得春季观鸟游在这里很有市场，因为她注意只要知道观察的地点，高山酒店集团所处的区域有很多罕见的夏季候鸟出现；夜总会很容易在淡季改造成舞厅，用作排排舞等健身舞活动（吸引中老年顾客），而不是仅仅局限在受年轻人喜欢的劲爆舞。Alice在表达这些意见之后，问她的部下能否提供什么值得考虑的建议。部下的回应出乎她的意料。管理运动品商店的Robert先生对Alice提出了公开的反对意见,他认为为满足滑雪者和自行车运动者的需求而提供服务是他的工作，但是，在春秋两季带着一群不健康的老年人满山转悠可不是他部门的责任。在他看来，他部门的员工在冬夏两季为滑雪者和自行车运动者付出了足够艰辛的劳动，因此他们觉得在淡季清闲一下是理所当然。绝大多数其他人似乎都有他类似的观点。他们似乎都反对在淡季还必须应付那些不熟悉类型的顾客。

Outcome 2

1.

书178，179二个图

Households buy commodities from firms, using the income individuals receive for their labour

and capital supplied to firms

The firms use the income received from the sale of commodities to pay for the labour and to

invest in new premises,plant and equipment.

2.

Injections：

Investments：Loan from banks, building societies, insurance companies etc. Money

saved by household can be re-injected back into the inner flow as investment by

business sector (firms) after they borrow the money out of financial institutions.

Government Spending：Roads, hospitals, schools. Using the fund largely collected

through taxation, the government can be the biggest buyer spending money on the

products and services provided by firms If government wishes to expend the flow of

income in circulation, it may choose to increase the amount of its spending and

第 1 页 共 5 页 Case 1 Question 1  General principles of the law of delict The law of Delict, like the law of contract, is a part of the law of obligations. A delict has been defined as: “a civil wrong committed by a person in deliberate or negligent breach of a legal duty, from which liability to make reparation for any consequential loss or injury may arise”. Delict is also known as the law of „civil wrongs‟ and applies to much of the same area of law as the English law of „tort‟. General principles of delictual liability is that a loss or injury, such as physical or personal injury, the loss of earnings, nervous shock, distress, damage to a reputation; caused by a legal wrong; caused by culpa on the part of the wrongdoer. Two exceptions will be discussed is that vicarious liability, where the defender is liable for the actions of another; and strict liability, where liability can arise without fault through statutory provision. Liability is transferred to the person benefiting or gaining by the actions of the wrongdoer and they are more likely to be able to pay and/or be covered by insurance. Vicarious liability is an example of joint and several liability as the injured party can sue both the employee and the employer.  Negligence and the duty of care Negligence is the most common delict and an action in delict arise where harm is caused carelessly or inadvertently. The law of negligence has developed to protect individuals from physical harm to the person and to property. Financial interests are only protected where the financial loss is consequential to the harm of the person or property. For a claim to arise in negligence, the following points must be considered: duty of care owed; breach of the duty of care; caused and causation and remote. And this is judged on what the reasonable man would or would not have done had he been in the defender‟s position to eliminate the risk which in the exercise of his reasonable foresee ability he had identified. In the case of Scott V London and St Katherine Dock Co (1861). Six bags of sugar fell on a custom house officer as he was passing under a warehouse loading bay. The bag were being lowered to the ground by a crane and there was no explanation for the accident. In the absence of an explanation the presumption was that the accident arose from the defender‟s negligence. And in the case of Smith v Leech Brain and Co Ltd (1961), a man was burnt on his lip by a splash of molten metal and his employer was held negligent in not providing adequate protection for the employee. This led to cancer although there was already a premalignant condition in his ;op tissue. The employers were held liable for his subsequent death. Question 2  Standard of care The standard of care varies according to the particular circumstances, in this case Mrs McGregor was seriously injured in a car crash because her brakes

DE3J 35: Preparing Financial Forecasts Scottish Qualifications Authority Assessment Exemplars for Higher National Units 22

Unit assessment: candidate’s assessment record

DE3J 35  Preparing Financial Forecasts

Class Group

Candidate

Name Candidate ID

Outcomes 3 and 4

Evidence Requirements Record of Performance

Satisfactory/

Unsatisfactory Comments

Assessment task 2

Part A: Flexible Budgeting and Variance

Analysis

♦ Budget correctly flexed in line with actual

activity

♦ The Material variances (usage, price and cost)

are correctly calculated and presented

♦ The Labour variances (Efficiency, rate and

cost) are correctly calculated and presented

♦ The Total Overhead Variance is correctly

calculated and presented

♦ At least one valid possible cause is suggested

for each variance

♦ Relevant recommendations for management