HND大综合
HND大综合1GU1答案
Section1Question 1:Part AGiven the competitive nature of the mobile telecommunications market analyse the likely advantages and disadvantages to Opal of establishing a partnership agreement with another company.12Advantages:Firstly, the partnership agreements can provide Opal with technology assistance. It allows Opal for the joint development of new products and the sharing of technology. Secondly, a Chinese partnership not only gives Opal access to local knowledge but also provides an air of acceptability that is important when conducting business in China. Thirdly, local firms’ well-reputation and wealth of experience will also help Opal to ensure that product development and customer service is specifically targeted at meeting the local needs and demands of the local market. Fourthly, companies in partnership can share the costs and reduce the risk.Disadvantages:As for the disadvantages, firstly, the own technology of Opal might be leaked because of the sharing of technology which may result in the loss of Opal’s competitive advantages. Secondly, in a partnership with others, the control power of Opal’s own company might be distributed because of the consideration of other partners’ benefits. Thirdly, firms need to share the profits and there might be conflicts since those companies are profitable organizations.PART BIdentify and justify possible options the senior management may have which will enable Opal to maintain its current levels of success and profitability. 8Firstly, since Chinese market has enormous potential, Opal needs continue to invest inChinese market to gain more market shares for its expansion.Secondly, Opal can sign the partnership agreements with more companies, to gain more comprehensive market information and share the technology and develop new products.Thirdly, in order to maintain the characteristics and good reputation, Opal needs to keep the strong stance in relation to the environment, use more green and environmental materials to produce ‘environmentally friendly’ products and services, and keep offering a comprehensive mobile phone recycling scheme.Fourthly, it is necessary to deepen the agreement with Huawei, since Huawei is a long established and well-respected player in the Chinese telecoms market. By doing so, Opal can achieve the further expansion.Question 2PART AAssess the strengths and weaknesses of Opal as they seek to expanding in the coming years. 12StrengthsFirstly, the further deregulation of the telecommunications markets enabled Opal to capitalize on a number of opportunities.Secondly, Opal has its core markets, and the recent ‘opening-up’ of the Chinese market is currently providing Opal with opportunities for further expansion. Thirdly, the mobile devices division has allowed Opal to sell their phones to competing networks allowing access to a much larger market.Fourthly, as their characteristic, Opal has adopted a strong stance in relation to the environment, and they were one of the first phone manufacturers in the world to offer a comprehensive mobile phone recycling scheme and offers environmentally friendly products and services.W eaknessesFirstly, the first hand-held phones were high priced because of the high research and development costs and the need for highly specialized production facilities. And this may cause the needs of a large amount of investment capital and the decrease in sales. Secondly, Opal is a medium sized producer of handsets, which means it owns limited produce resources and investment capital resources. It may not be able to meet the needs of cooperation with other companies.Thirdly, the regulatory complexities of operating within the Chinese market may hinder the development and expansion of Opal.Lastly, the regulatory complexities of operating within the Chinese market and the fierce competition may hinder the expansion of Opal and increase a certain level of risk.PART BChoose two Key values highlighted in Appendix 3 and for each, explain how it has impacted upon the company’s activities. 8Firstly, the customer deserves service excellence.Opal is a customer- focused organization. Enterprise's core value is to focus on customer service and its quality. By doing so, the customer satisfaction and loyalty can be established and then the growth of sales and profits can be achieved. According to the case, in order to enhance the quality and satisfaction of customer services, the Opal has established the Service Development Section and Customer Care Department. With the rapid development of technology, the Service Development Section is tasked to enhance the customer experience of the mobile and web-based services. And the Customer Care section is tasked to ensure that customer expectations are consistently met. Both of them are aim to provide customers with excellent services.Secondly, we accept that while we are driven by technology we will always aspire to drive technology.The development of technology can provide Opal with higher tech-competitiveness, and help it to develop new products and expand to larger market. As for Opal, they continue invest in other innovative products and market research, and has been very successful in identifying market trends and then using the latest technological developments to satisfy customer needs. And, there is a Special projects section in Opalwhich requires significant investment and provides the leading-edge technology required for mobile and others.Section 2Question1PART AEvaluate possible sources of finance that Gold could access as it seeks to expand its business operations.Firstly, issuing shares are a financing way that Opal can access. It can meet a part of the Opal’s capital needs during its expansion, even though the amount of share capital issued will be limited to the authorized share capital amount.Secondly, issuing debentures are a useful way too. Debentures are loans made to companies that carry a fixed rate of interest. However, the debenture holders need to repay the principles on time and they do not participate in the running of the company like shareholders do.Thirdly, even though both issuing shares and dividends are appropriate for Opal, there still some differences between them. The shareholders have the control right of the company, but the dividend holders do not. And, the dividends holders need to repay the principle on time, while it won’t be necessary for shareholders. Lastly, the shareholders can get benefits from the dividends while the debenture holders can get them from the interests.PART B找到一类可以同时满足Opal 公司股东和Opal 在中国市场合作伙伴用来检验企业效率的财务数据信息. 请解释这类数据是如何满足这些利益相关者要求的。
HND金融大综合31-33
3.1※ whether to try to understand what the needs of the customers. Only find the needs of customer, there is possible to introduce the fittest products.※ Whether to find enough products to customer. Finding enough products, the customer can make comparison with each other, and can choose the best one.※ Whether the customer is satisfy to me. Only as possible as to thought for customer, there is has possible to make customer feel satisfied.※ Whether make a clear list to show the comparison with the chosen products.Because the customer is not professional, so with the help of me, they canchoose the best one for themselves.※Whether find the best one for themselves. It can explain I if try me best to thought for customer.3.2§ It is hard to know about the details of customer.Solution: spend more time to communicate with customer. Only find the needs of customer, there is possible to introduce the fittest products.§ It is hard make the customer trust me and the products of I suggest.Solution: choose enough products for them and make a clear list of show the details of the chosen products for them. And let themselves to make decision. § How to make the customer choose the products is best for themselves.Solution: I spend many time to find the products and compare the policies and details.§ It is hard to make a list to clear the same and difference with the chosen products.Solution: spend many time to know about the details about every products.3.3＃The premise of make the customer to choose the best for themselves is as possible as know about the need of customers. I spent two days to finish this work. So this side is good.＃I choose at last two company to compare the better one. And every products are chosen by the needs of customers. It also belong good job.＃I choose many products and compare them in details. And make a clear list to tell the difference to customer. So I get the ensure of the customer. It is also good.＃I use the as possible as sample knowledge to make the customer clear know the difference with the products. So it is ok.＃I try my best to find products and make clear comparison with them. and tell customer all the things I know. I thought it is quiet good.。
HND大综合1GU1答案
Sectio n1Questio n 1:Part AGive n the competitive n ature of the mobile telecom muni cati ons market an alyse the likely advantages and disadvantages to Opal of establishing a partnership agreeme nt with ano ther compa ny .12Adva ntages:Firstly, the part nership agreeme ntsca n provide Opal with tech no logy assista nce」t allows Opal for the joint developme nt of new products and the shari ng of tech no logy. Secon dly, a Chin ese part nership not only gives Opal access to local kno wledge but also provides an air of acceptability that is importa nt whe n con duct ing bus in ess in China. Thirdly, local firms 'ell-reputation and wealth of experience will also help Opal to en sure that product developme nt and customer service is specifically targeted at meet ing the local n eeds and dema nds of the local market. Fourthly, compa nies in part nership can share the costs and reduce the risk.Disadva ntages:As for the disadva ntages, firstly, the own tech no logy of Opal might be leaked because of the shari ng of tech no logy which may result in the loss of Opal'competitive adva ntages. Secon dly, in a part nership with others, the con trol power of Opal compa ny might be distributed because of the con siderati on of other part ners Thirdly, firms need to share the profits and there might be conflicts since those companies are profitable organizations.PART Bs be iIden tify and justify possible opti ons the senior man ageme nt may have which will enable Opal to maintain its current levels of success and profitability. 8Firstly, since Chin ese market has eno rmous pote ntial. Opal n eeds con ti nue to in vest in Chin ese market to gai n more market shares for its expa nsion.Secondly, Opal can sign the partnership agreementswith more companies, to gain more comprehe nsive market in formatio n and share the tech no logy and develop new products.Thirdly, in order to maintain the characteristics and good reputation. Opal needs to keep the strong stanee in relation to the environment, use more green and en vir onmen tal materials to produce ‘ en vir onmen 上&11卩血欣1祖蚁 and services,and keep offeri ng a comprehe nsive mobile phone recycli ng scheme.Fourthly, it is necessary to deepen the agreement with Huawei, since Huawei is a long established and well-respected player in the Chin ese telecoms market. By doing so, Opal can achieve the further expa nsion.Questio n 2PART AAssess the strengths and weaknesses of Opal as they seek to expanding in thecoming years. 12Stren gthsFirstly, the further deregulati on of the telecom muni cati ons markets en abled Opal to capitalize on a number of opportunities.Secondly, Opal has its core markets, and the recent ‘openin-up' of the Chinese market is curre ntly providi ng Opal with opport un ities for further expa nsion.Thirdly, the mobile devices division has allowed Opal to sell their phones to competi ng n etworks allowi ng access to a much larger market.Fourthly, as their characteristic, Opal has adopted a strong stance in relation to the en vir onment, and they were one of the first pho ne manu facturers in the world to offer a comprehe nsive mobile phone recycli ng scheme and offers en vir onmen tally frie ndly products and services.Weak nessesFirstly, the first han d-held phones were high priced because of the high research and developme nt costs and the n eed for highly specialized product ion facilities. And this may cause the n eeds of a large amount of inv estme nt capital and the decrease in sales.Secondly, Opal is a medium sized producer of handsets, which means it owns limited produce resourcesa nd inv estme nt capital resources. It may not be able to meet the n eeds of cooperati on with other compa ni es.Thirdly, the regulatory complexities of operating within the Chinese market may hin der the developme nt and expa nsion of Opal.Lastly, the regulatory complexities of operati ng with in the Chin ese market and the fierce competiti on may hin der the expa nsion of Opal and in crease a certa in level of risk.PART BChoose two Key values highlighted in Appe ndix 3 and for each, expla in how ithas impacted upon the company ' s activities. 8Firstly, the customer deserves service excelle nce.Opal is a customer- focused organization. Enterprise's core value is to focus on customer service and its quality. By doing so, the customer satisfaction and loyalty can be established and the n the growth of sales and profits can be achieved.According to the case, in order to enhance the quality and satisfaction of customer services, the Opal has established the Service Developme nt Sectio n and Customer Care Departme nt. With the rapid developme nt of tech no logy, the ServiceDevelopme nt Secti on is tasked to enhance the customer experie nee of the mobile andweb-based services. And the Customer Care secti on is tasked to en sure that customer expectati ons are con siste ntly met. Both of them are aim to provide customers with excelle nt services.Secon dly, we accept that while we are drive n by tech no logy we will always aspire to drive tech no logy.The developme nt of tech no logy can provide Opal with higher tech-competitive ness, and help it to develop new products and expa nd to larger market. As for Opal, they continue inv est in other inno vative products and market research, and has bee n very successful in ide ntify ing market trends and the n using the latest tech no logical developme nts to satisfy customer n eeds. And, there is a Special projects sect ion in Opal which requires sig nifica nt inv estme nt and provides the lead in g-edge tech no logy required for mobile and others.Sectio n 2Questio n1PART AEvaluate possible sources of finance that Gold could access as it seeks to expa ndits bus in ess operati ons.Firstly, issuing shares are a financing way that Opal can access. It can meet a part of the Opal ' s capital needs during its expansion, even though the amount of share capital issued will be limited to the authorized share capital amount.Secon dly, issu ing debe ntures are a useful way too. Debe ntures are loa ns made to compa nies that carry a fixed rate of in terest. However, the debe nture holders n eed to repay the prin ciples on time and they do not participate in the running of the compa ny like shareholders do.Thirdly, eve n though both issu ing shares and divide nds are appropriate for Opal, therestill some differences between them. The shareholders have the control right of the compa ny, but the divide nd holders do not. And, the divide nds holders n eed to repay the principle on time, while it won' tbe necessary for shareholders. Lastly, the shareholders can get ben efits from the divide nds while the debe nture holders can get them from the in terests.PART B找到一类可以同时满足Opal公司股东和Opal在中国市场合作伙伴用来检验企业效率的财务数据信息.请解释这类数据是如何满足这些利益相关者要求的。
HND金融大综合
HND金融大综合2.1 The demands of these consumer can divide into savings, mortgage needs and protection needs.2.11 The demands of savings. The cost of daily life, the cost of three children, the crowd of high income, The surplus income need to save. 2.12 The demands of protection needs. Flynn has an outstanding mortgage of ￡450,000, and this couple has recently decided to build an extension to their home at a cost of ￡300,000. The demands of protection needs. 2.13 The adults is more old than yesterday, and the state of health of them we all do not know. They all need some help to get guarantee to ensure their cause. The children of Janet need a good environment to grow. And their family should protect their property. 2.2~2.3 ◆ The cost of daily life. Every family all need this for spending. If there is not a particular plan, this family will be faced with many problem. So the current account is the best choose. ◆ The education cost of Flynn’s three children. All parents want to their children have a perfect childhood to the benefit of their future. So have a whole educat ion is necessary. So a good family affirm draw up a plan for their child ab ovo. We need to choose educational endowment. ◆ Janet work as Alexander’s personal assistant. As his assistant she is paid a salary of ￡550,000 per annum. So he is belong to the human of high income. They also need to rate payment very much. But we can take steps of avoid the tax, and find the product of tax exemption. So the fixed interest savings certificates is best fit for us. ◆Like the high income crowd. Then have a large of money can not use. So the last money we will save it. The best way is save it in fixed deposit. Fixed deposit is our good choice. ◆ Flynn has an outstanding mortgage of ￡450,000 on the property. And the loan of he has loss occurrence. So the best way perhaps change it to capital and interest mortgage. Because it can reduce the lose. ◆ Flynn has recently decided to build an extension to their home at a cost of ￡300.000. But he does not have mortgage to get loan. So he only to get it by himself. ◆ When the adults grow older. Everyone all want have a guarantee for themselves. Even if has an accident in the future. But can not get so much attack. So they need to buy the insurance of term insurance. ◆ Ditto. When the adults grow older. The health of themselves is more and more to hard to know. And their body can not get some serious attack. So they are better to buy the insurance of accident insurance. ◆ No matter what man or women. They have the cause of themselves. So they also need to buy the insurance of enterprise insurance. ◆ The three children of Janet. They are young. So they need a guarantee for their growth life. Prevent happen something we don not want. The accident insurance is very good. Because the children are very naughty. ◆ Every family has their own economy. And must protect their income to hold the cost of everything. I think the property insurance is the obbligato for every family. 2.4 ☆Alliance Leicester plc Alliance Leicester plc(LSE:AL) is a British bank, formerly a building society. It was formed in 1997 by the flotation of the former Alliance Leicester Building Society on the London Stock Exchange. It is listed on the FTSE 100. its headquarters are in Carlton Park, a business park in Nar borough, south of Leicester in England. ☆HSBC Headquartered in London, HSBC is one of the largest banking and financial services organizations’ in the world. HSBC's international network comprises around 7,500 offices in 87 countries and territories in Europe, the Asia-Pacific region, the Americas, the Middle East and Africa. ☆Banco Santander Santander holds a unique position in international banking, with a solid base of recurrent retail commercial banking and a high degree of geographical diversification, which guarantees its future. Continental Europe, where the main commercial units are the Santander and Banesto Networks in Spain, Santander Totta in Portugal and Santander Consumer Finance, which has consumer finance operations in 19 countries. ☆ Lloyds TSB Black Horse isthe leading provider of finance at Point of Sale in the United Kingdom. Available through 13,000 dealers and retail stores around the country, every year Black Horse helps 1 million personal and business customers buy their car, caravan, motorhome, motorcycle or to fund the purchase of home improvements or something special, such as an exotic holiday. With the backing of the Lloyds Banking Group, Black Horse has over 50 years experience and is committed to customer satisfaction. ☆Halifax bank This site is intended for UK residents unless otherwise stated. Halifax is a division of Bank of Scotland plc. Bank of Scotland plc, HBOS Investment Fund Managers Limited, Halifax Life Limited and Halifax Share Dealing Limited and St Andrew’s Li fe Assurance plc are authorised and regulated by the Financial Services Authority, 25 The North Colonnade, Canary Wharf, London E14 5HS. They are entered in the Financial Services Authority’s Register and their Register Numbers are 169628, 119223, 171881, 183332 and 189101. This is an English language site, all contracts will be in the English language only. Bank of Scotland plc, Registered in Scotland No. SC327000. Registered Office: The Mound, Edinburgh EH1 1YZ. Copyright ?? 2010. All rights reserved ☆ A VIV A Aviva is a leading provider of life and pension products in Europe (including the UK) with substantial positions in other markets around the world, making it the world’s sixth largest insurance group based on gross worldwide premiums at 31 December 2009. Our main activities are long-term savings, fund management and general insurance 1 . We have worldwide sales of ??45.1 2 billion and ??380 2 billion of funds under management. We have 46,000 employees serving over 53 million customers in 28 countries around the world. ☆AIG American International Group, Inc. (AIG) is a leading international insurance organization serving customers in more than 130 countries. AIG companies serve commercial, institutional and individual customers through one of the most extensive worldwide property casualty networks of any insurer. In addition, AIG companies are leading providers of life insurance and retirement services in the United States. AIG common stock is listed on the New York Stock Exchange, as well as the stock exchanges in Ireland and Tokyo ☆ A V A In 1980, AXA did not exist. Over the next 30 years, the Group would grow to become a major international player. AXA announced the strengthening of its position in Central and Eastern Europe with the acquisition of minority interests held by the European Bank for Reconstruction and Development (EBRD) in AXA's Hungarian, Czech and Polish subsidiaries, and a transaction, currently under negotiation, pursuant to which AXA would acquire 100% of AXA Asia-Pacifi c Holding's (AXA APH) Asian businesses while an Australian partner would acquire 100% of AXA APH's Australia and New Zealand businesses. ☆ Barclays Since the business was established more than 300 years ago, Barclays has grown to offer a range of products and services tailored to meet the specific needs of its customers all over the world. As a responsible global citizen, Barclays is committed to ensuring the sustainability of the communities in which the business operates, and strives for sustainable relationships with cu stomers and clients worldwide. 2.5 definition ▼ current account: a current account is a money transmission service that allows funds to be transferred to another person or company. Most current accounts are either card-based or cheque-based accounts. Becau se it can be used any time. ▼ instant access savings: instant access savings accounts vary considerably in terms of the interest rates they pay to savers and the additional features they provide. It pays the saver to ’shop around’ for the best savings deal. Because their income is high, so they need choose a fixed interest to reduce their tax. ▼ fixed interest saving certificates: FISCs provide savers with a tax-free return and offer guaranteed interest rates over a fixed term. It can ensure that they will not fell trouble when they are in trouble. ▼ term assurance: term assurancepolicies are the most common and cheapest assurance contracts, and the oldest types of policies in existence. Everyone all need have a guarantee life. ▼capital and interest mortgag e: a capital and interest repayment mortgage facility is one that requires the borrower to repay a part of the capital borrowed and an interest payment charged on that capital each time a payment is made. ▼ personal accident: personal accident policies may be purchased to provide benefits when an individual is unable to work due to an accident. Because everyone possible get damage in their work. ▼ permanent health insurance: PHI products go future than personal accident polices by protecting against total disability resulting in a person being unable to carry on their occupation. Everyone all need have a guarantee life. ▼ income protection policies: these policies provide protection in the event of any of the following occurring during the term of a loan. So need something to give them a guarantee. ▼ whole of life: whole of life policies are provided by the same organizations as term assurance policies. It can ensure that they will not fell trouble when they are in trouble.。
HND 大综合
HND 大综合1．(a) Why BAA argued for two additional runways in Scotland?8In Scotland, two additional runways will take the profit maximum for BAA’s airport which is the maximum profit we will get in nowadays. BAA plans mean it will spend more than 2 million every day on airport infrastructure. They pay much money in the construction and facilities in the airport. So BAA need to gain the more revenue and profit to off set the heavy capital expenditure. According to BAA’s nature of business module, they have a highly fixed cost and lower variable cost. So they hope fully use their operational potential which gain more profit. Additional runway takes more airlines and passengers to BAA. Under the circumstances, BAA need to gain more revenue to offset the highly fixed cost to achieve better financial performance.Two additional runways will improve BAA’s future competition competence in Scotland. If they can argue more runways, it will help them to increase the operational ability and to attract more airways use our services. As a result, it will bring more business to our company. According to 2003 white paper, airport expansion and the future development of the aviation industry in the UK over the next 30 years. The BAA gains more additional operational ability will help us catch the opportunity to grow up in future.。
HND大综合1GU1答案
Section1Question 1:Part AGiven the competitive nature of the mobile telecommunications market analysethe likely advantagesand disadvantagesto Opal of establishinga partnershipagreement with another company.12Advantages:Firstly, the partnership agreementscan provide Opal with technology assistance.It allows Opal for the joint development of new products and the sharing of technology. Secondly, a Chinese partnershipnot only gives Opal access to local knowledge but also provides an air of acceptability that is important when conducting business in China. Thirdly, local firms 'well -reputation and wealth of experience will also help Opal to ensure that product development and customer service is specifically targeted at meeting the local needs and demands of the local market. Fourthly, companies in partnership can share the costs and reduce the risk.Disadvantages:As for the disadvantages, firstly, the own technology of Opal might be leaked because of the sharing of technology which may result in the loss of Opal 'csompetitive advantages. Secondly, in apartnership with others, the control power of Opal company might be distributed because of the consideration of other partners Thirdly, firms need to share the profits and there might be conflicts since those companies are profitable organizations.PART BIdentify and justify possible options the senior management may have which willenable Opal to maintain its current levels of success and profitability. 8Firstly, since Chinese market has enormous potential, Opal needs continue to invest in Chinese market to gain more market shares for its expansion.Secondly, Opal can sign the partnership agreementswith more companies, to gain more comprehensive market information and share the technology and develop new products.s be nThirdly, in order to maintain the characteristics and good reputation, Opal needs to keep the strong stance in relation to the environment, use more green and environmental materials to produce‘ environmentally friendly ' products and services and keep offering a comprehensive mobile phone recycling scheme.Fourthly, it is necessary to deepen the agreement with Huawei, since Huawei is a long established and well-respected player in the Chinese telecoms market. By doing so, Opal can achieve the further expansion.Question 2PART AAssessthe strengthsand weaknessesof Opal as they seek to expanding in thecoming years. 12StrengthsFirstly, the further deregulation of the telecommunications markets enabled Opal to capitalize on a number of opportunities.Secondly, Opal has its core markets, and the recent ‘ openin-gup'of the Chinese market is currently providing Opal with opportunities for further expansion.Thirdly, the mobile devices division has allowed Opal to sell their phones to competing networks allowing access to a much larger market.Fourthly, as their characteristic, Opal has adopted a strong stancein relation to the environment, and they were one of the first phone manufacturers in the world to offer a comprehensive mobile phone recycling scheme and offers environmentally friendly products and services.WeaknessesFirstly, the first hand-held phones were high priced because of the high research and development costs and the need for highly specialized production facilities. And this may cause the needs of a large amount of investment capital and the decrease in sales. Secondly, Opal is a medium sized producer of handsets, which means it owns limited produce resourcesand investment capital resources. It may not be able to meet the needs of cooperation with other companies.Thirdly, the regulatory complexities of operating within the Chinese market may hinder the development and expansion of Opal.Lastly, the regulatory complexities of operating within the Chinese market and the fierce competition may hinder the expansion of Opal and increase a certain level of risk.PART BChoose two Key values highlighted in Appendix 3 and for each, explain how ithas impacted upon the company ' s activities. 8Firstly, the customer deserves service excellence.Opal is a customer- focused organization. Enterprise's core value is to focus on customer service and its quality. By doing so, the customer satisfaction and loyalty can be established and then the growth of sales and profits can be achieved. According to the case, in order to enhance the quality and satisfaction of customer services, the Opal has established the Service Development Section and Customer Care Department. With the rapid development of technology, the Service Development Section is tasked to enhance the customer experience of the mobile and web-based services. And the Customer Care section is tasked to ensure that customer expectations are consistently met. Both of them are aim to provide customers with excellent services.Secondly, we accept that while we are driven by technology we will always aspire to drive technology. The development of technology can provide Opal with higher tech-competitiveness, and help it to develop new products and expand to larger market. As for Opal, they continue invest in other innovative products and market research, and has been very successful in identifying market trends and then using the latest technological developments to satisfy customer needs. And, there is a Special projects section in Opalwhich requires significant investment and provides the leading-edge technology required for mobile and others.Section 2Question1PART AEvaluate possible sources of finance that Gold could access as it seeks to expandits business operations.Firstly, issuing shares are a financing way that Opal can access. It can meet a part of the Opal 's capital needs during its expansion, even though the amount of share capital issued will be limited to the authorized share capital amount.Secondly, issuing debentures are a useful way too. Debentures are loans made to companies that carry a fixed rate of interest. However, the debenture holders need to repay the principles on time and they do not participate in the running of the company like shareholders do.Thirdly, even though both issuing shares and dividends are appropriate for Opal, there still some differences between them. The shareholders have the control right of the company, but the dividend holders do not. And, the dividends holders need to repay the principle on time, while it won' tbe necessary for shareholders. Lastly, the shareholders can get benefits from the dividends while the debenture holders can get them from the interests.PART B找到一类可以同时满足Opal 公司股东和Opal 在中国市场合作伙伴用来检验企业效率的财务数据信息. 请解释这类数据是如何满足这些利益相关者要求的。
北京理工大学SQA HND留学问题解答
北京理工大学SQA HND留学问题解答1. SQA(苏格兰政府资格监管局)是一个什么机构？答：现将中华人民共和国驻英国大使馆教育处来信摘要如下：经查，苏格兰政府资格监管局(SQA---Scottish Qualifications Authority)，由英国议会于1997年批准成立。
1999年后隶属于苏格兰教育部，受苏格兰首相直接领导。
该监管局是负责大学学位以外大专学历等其他资格的审定、颁证和资质鉴定的法定政府机构。
2.HND证书是一种什么证书？答：现将中华人民共和国驻英国大使馆教育处来信摘要如下：经查，苏格兰政府资格监管局(SQA---Scottish Qualifications Authority)所颁布、审定和鉴定的国家高等学历证书(SQA HND-----Higher National Diplomas)由英国学术认证信息中心所认证，相当于大专学历。
3.中国（教育部）留学服务中心·英国高等教育文凭毕业生，是不是只能去英国留学攻读学士学位？答：不是。
取得英国高等教育文凭的学生，如果学生的英语水平与专业课成绩符合所报读的英国、荷兰、澳大利亚、马来西亚等国大学的录取要求，学生就可以选择这些国家的大学继续攻读学士学位。
4.学生如何取得英国高等教育文凭证书？答：学生在完成所有中国（教育部）留学服务中心·英国高等教育文凭项目专业课程学习，且每门课成绩合格，经过英方审核认可后，方可获得英国高等教育文凭毕业证书。
5.中国（教育部）留学服务中心·英国高等教育文凭的学生将在哪些方面受益？答：通过该文凭课程的学习，学生可获得国际上认可英国高等教育文凭，为升学和就业创造更多的机会；通过实践性的学习方式，使学生获得必备职业技能，以便迅速适应将来的职业岗位，提高学生的就业竞争力；获得该文凭的学生，相当于完成英国大学的前两年课程，同时具备相当程度的英语水平，为学生以后的出国深造奠定了良好的基础；符合英国、荷兰、澳大利亚及马来西亚等大学录取条件者可进入英国大学继续完成学士学位课程和硕士学位课程。
HND金融大综合2
DL15 35: Financial Services: Group Award Graded Unit 2 (HND)1 IntroductionThis pack must be used in conjunction with a copy of the Graded Unit specification which details the standard of performance expected of the candidate. A copy of the Graded Unit specification can be obtained from SQA.This pack supplements the instructions for designing the assessment task and assessing candidates of the Graded Unit specification. It aims to provide an example of assessment that is valid, reliable and practicable. The assessment task(s) detailed in this pack corresponds to the instructions for designing the assessment task outlined in the Graded Unit specification.The example provided is intended for guidance only. It may be used in a variety of ways including, for example:♦to exemplify the standard of performance expected of candidates achieving the Graded Unit, ie as a benchmark♦to help you develop your own assessment for the Graded Unit♦to give you new ideas♦as a staff development toolPlease note: The subject material that is being delivered as part of this course is of a specialised nature. It is recommended that centres ensure that suitably knowledgeable and qualified staff be employed in delivering the programme. If the material is to be delivered on an open or distance learning basis, it is recommended that suitably knowledgeable andqualified staff be employed to develop the course support materials.It is important that you make sure that the assessment exemplar is used in a context appropriate to the delivery of the Graded Unit and to the Group Award of which it forms a part. It is also very important that you note that using this assessment exemplar does not automatically guarantee successful external moderation. It is still your responsibility to make sure that all the appropriate internal quality assurance procedures are satisfactorily completed. For example, a valid, effective and approved internal moderation system must be in use at your centre.Recommended readingBefore using this material you might find it useful to look at some of our other publications, in particular:♦Guide to Assessment and Quality Assurance for Colleges of Further Education (AA0841/3, September 2003)♦Guidance on Special Assessment Arrangements (AA0645/4, September 2003)♦Quality Assurance Principles, Elements and Criteria (A0798, December 1998)Details of these and other SQA publications are available in SQA Information, our publications catalogue which is updated and printed twice a year (telephone: 0845 279 1000). SQA Information lists all published HN assessment exemplars. You could also visit our website at . A free copy of this pack is available to all SQA approved centres at the time of initial distribution. Additional copies can be obtained, price £20.00 from SQA’s Customer Contact Centre, 24 Douglas Street, Glasgow, G2 7NQ (telephone:0845 279 1000 or fax: 0141-242 2123).Other related UnitsThis Graded Unit has been validated as part of the HND Financial Services at level 8 within the Scottish Credit and Qualifications Framework (SCQF)1. Centres are required to develop the assessmentinstrument in accordance with the validated specification.It is recommended that the candidate should have completed, or be in the process of completing, thefollowing Units relating to these specific aims prior to undertaking this Graded Unit:DE5P 35 SCQF level 8 InvestmentDE5W 35 SCQF level 8 Pension ProvisionDE5R 35 SCQF level 8 Principles of InsuranceDE5V 35 SCQF level 8 Financial Services Regulatory FrameworkCore SkillsWhere Core Skills have been embedded in a Graded Unit specification and an Assessor wishes to use an alternative method of assessment, she/he must ensure that the assessment generates the EvidenceRequirements specified in the Graded Unit specification. It is recommended that the centre seek priormoderation for the alternative method to ensure that the Core Skill is still covered. The Graded Unitspecification will detail the Core Skills covered within the Graded Unit.There are no Core Skills embedded in this Graded Unit.1The SCQF provides the national common framework for describing all relevant programmes of learning qualifications in Scotland. The level a qualification is assigned within the framework is an indication of how hard it is to achieve. There are 12 levels, from level 1 for Access 1 through to level 12 for doctorates. For further information on the level and credit rated see the Unit specification.2 How to generate evidenceIntroductionThe Scottish Qualifications Authority’s system of assessment measures the evidence of a candidate’sattainment of knowledge, understanding and skills against defined criteria. The assessment process must allow for evidence of each candidate’s performance to be generated and collected. This evidence mustthen be judged against the standards set out in the Graded Unit specification. To achieve the Graded Unit the candidate must successfully meet the standards and there must be evidence to prove this.The Graded Unit specification defines the criteria you need to use to judge whether or not the candidatehas met the standards. All Graded Units have the following:Instructions for designing the taskThese tell you what the candidate actually has to do.Recommended prior knowledge and/or skillsThis section details the recommended knowledge and skills which the candidate should have completed or be in the process of completing prior to undertaking Graded Unit.Assessment guidelinesThis section should give guidance on how best to conduct the assessment to generate the evidence required.It is important to realise that it is up to the Assessor to judge when and if the candidate has satisfactorilymet the standards. This decision should be based on the quality and correct quantity of evidence collected, set against the standards in the Graded Unit.The assessment instrument in this pack should not create any unnecessary barriers to achievement foropen/distance learning delivery or candidates with special needs. However, you may need to adapt it sothat you can assess candidates with special needs or candidates who are undertaking the Graded Unit on an open/distance learning basis. Obviously, whilst taking into account the needs of the candidate concerned, the methods of assessment you choose must still be valid, reliable and practicable. If you have anyquestions or problems, or if you are in any doubt as to whether or not the alternative assessment you have chosen is still valid, please contact the Customer Contact Centre on telephone: 0845 279 1000.External Moderation — Guidance on Best PracticeIn order to increase the likelihood of successful external moderation it is strongly recommended that:♦Centres have their question papers with marking instructions prior moderated by SQA. Staff are advised to put the materials through an internal moderation process before submission to SQA. Staff are advised to submit these materials to SQA not less than eight weeks before their intended use to Assessment Moderation Unit, Scottish Qualifications Authority, Hanover House, 24 Douglas Street, Glasgow G2 7NQ.♦Question Papers are assigned a unique identifier (eg Lauder 5460352 May 2002) and this should be recorded against each candidate’s name. This should help to avoid candidates receiving the same question paper for re-assessment.♦Centres produce a coverage grid for each question paper to ensure that the paper is correctly balanced and in accordance with the Graded Unit. Questions and marks should be linked directly to therelevant Unit and Outcome in the Arrangements.♦Marking instructions are sufficiently detailed to indicate clearly how many marks are to be awarded for each response. Where appropriate, ‘or any other suitable response’ should be included if there is a wide range of possible answers. This will avoid penalising candidates for omissions in themarking instructions. If examples are to be provided by a candidate then examples should also be provided in the marking scheme.♦Half marks should not be used since, cumulatively, they inflate candidates’ scores artificially.♦For security purposes, question papers are counted out and counted back after the examination. They should then be shredded and only the master copy retained securely by centres.♦Markers write 0, 1, 2, 3, etc, on scripts to show where marks have (or have not) been awarded and these should relate directly to the marking instructions. ‘Global’ totals for questions are notuseful unless it is clear how they have been derived.♦Centres produce a summary list of candidates showing:i)centre name and numberii)candidate’s name with unique identifier of question paperiii)candidate’s date of birthiv)SQA candidate numberv)marks for both sections and total mark,vi)grade achievedThis should be enclosed with the scripts, question papers and marking instructions submitted for moderation.♦The question paper is drafted in accordance with these and any other guidance notes on writing an examination paper supplied by SQA .NB:F or security reasons, please note that an Assessment Exemplar for this Unit should not be used as an instrument of assessment. However,individual questions may be lifted (and amended slightly, wherepossible) and used to supplement centres’ own questions in theirquestion papers.♦Please provide clear instructions to candidates, amending the ‘instructions to candidates’ on the question paper as app ropriate. Ensure that candidates are informed how to change their answers, particularly to the multiple choice questions.NB: Answers may need to be changed more than once.♦Every question paper should indicate the originating centre’s name and number, and date of first issue (eg Lauder 5460352, May 2002).3 Assessment ExemplarAssessment tasksThe table below summarises how the assessment exemplar task is to be marked and also indicates theevidence which should be retained for external moderation.Suggested task Suggested evidence to be retainedWritten examinationAllThe examination will be marked out of 100.Assessors will aggregate the marks achieved by thecandidate to arrive at an overall mark for theexamination. Assessors will then assign a grade tothe candidate for this Group Award Graded Unitbased on the following grade boundaries:♦ A = 70% – 100%♦ B = 60% – 69%♦ C = 50% – 59%Conditions of assessmentThe design rules for HND programmes state that all Group Award Graded Unit Assessments must have a credit value of one credit.This Group Award Graded Unit Assessment has been designed to provide evidence that the candidate has achieved a number of the principal aims of the HND Financial Services programme. The aims can be found in the Validation Document and in the Graded Unit Specification.The intention of this Unit is to assess the knowledge and skills of the candidate in four of the core Units at level 8:♦Investment♦Pension Provision♦Principles of Insurance♦Financial Services Regulatory FrameworkIt is essential that candidates must have completed, or be in the process of completing, all of these core Units.The assessment will take place at the end of the academic year.The candidate must successfully complete all elements of the assessment to the required standards.A new examination covering significantly different areas of the knowledge and skills should be used for each reassessment.It is recommended that the examination should not assess knowledge and skills that have already been assessed earlier in the core Unit assessment.The examination will be based upon a case study that will be provided to candidates at least 10 days before the date of the examination. Questions will be based upon the given facts in the case study.The examination, which lasts three hours, is to be carried out under open-book conditions in controlled and invigilated conditions and candidates may answer questions with the aid of reference and/or source materials.The examination should be des igned to assess the candidate’s critical knowledge and understanding of the topics relating to the specific aims which this Group Award Graded Unit is designed to cover. The question and corresponding marks should be designed in accordance with the ranges indicated in the table that follows. However, the overall total mark for the examination is 100.Topic Level of knowledge/understanding Weighting/ mark allocationInvestment Analysis, calculation,recalling, explaining30 – 40% (Could involve:♦calculations relating to giltsyields or purchaseconsideration♦calculations relating to rightsor bonus issues, or investorratios♦stock market operations♦stock market participants♦methods of issue♦classes of share capital♦shareholder information♦managed funds)Principles of Insurance Analysis, calculation,recalling, explaining20 – 30% (Could involve:♦defining/explaining type, scope, function or purpose ofinsurance♦identifying or explaining products♦matching protection needs to relevant insurance orassurance products♦explaining elements within a life policy♦explaining premiums)Topic Level of knowledge/understanding Weighting/ mark allocationPension Provision Analysis, calculation,recalling, explaining20 – 30% (Could involve:♦explaining elements of thestate pension provision♦calculating Inland Revenuebenefits and limits♦explaining the operation ofemployer run occupationalschemes♦explaining the operations ofadditional contributions♦explaining the operations ofnon standard pensionschemes)Financial Services LegalFrameworkRecalling, explaining 10 – 20% (Could involve:♦role of FSA♦powers, functions,responsibilities of FSA♦market abuse♦risk factors♦categories of investor♦authorisation routes♦regulated and exempt activities♦documents used to obtain evidence♦ombudsman scheme♦compensation)The examination will be marked out of 100. Assessors will aggregate the marks achieved by the candidate for each stage to arrive at an overall mark for the examination. Assessors will then assign a grade to the candidate for this Group Award Graded Unit based on the following grade boundaries:♦A = 70% – 100%♦B = 60% – 69%♦C = 50% – 59%Grade A Grade CIs a coherent piece of work which:♦has sufficient evidence for the four phases of the examination and isproduced to a high standard♦demonstrates a clear and full understanding of the material, and isable to provide accurate calculationsto numerical questions♦is highly focused and relevant to the tasks associated with the examination♦is clear and well structured throughout and language used is of ahigh standard in terms of level,accuracy and technical content♦effectively consolidates and integrates required knowledge andskills Is a co-ordinated piece of work which:♦has sufficient evidence of the four phases of the project and is producedto an adequate standard♦demonstrates an acceptable interpretation of the material, and isable to demonstrate competence indealing with numerical questions♦is focused and relevant to the tasks associated with the examination♦is satisfactorily structured and language used is adequate in terms oflevel, accuracy and technical content♦consolidates and integrates knowledge and skills but this maylack some continuity and consistencyAssessment taskAssessment task instructionsCase studyAdam and Sylvia Freeman are long-standing customers of the Royal Bank of Clydesdale, Hometown Branch. The branch manager has referred them to you due to the fact that their financial needs are considerably more complex than she is able to deal with.Although employed by the Royal Bank of Clydesdale, you are an Independent Financial Adviser and able to discuss and offer advice on a range of products from a wide group of providers.Adam (37) is a freelance journalist who contributes stories to national and local newspapers. His main area of expertise is reporting on the war-torn parts of Africa. He earns an average of £60,000 per annum from his position but this can fluctuate. In the last four years he has earned as little as £45,000 and as much as £85,000. The higher figure was due to a short period of television reporting he undertook for the BBC due to the unexpected illness of their Chief Africa Reporter.His job takes him abroad constantly, although his expenses are met in full by the newspapers that commission him.The fact that he is out of the country so often means that it is difficult for Adamto find the time to deal with his finances.Sylvia (35) is a magazine photographer who specialises in ‘celebrity shoots’. She is very successful and is employed on a full-time basis by one of the better-known celebrity magazines. Her earnings from this employment total £58,000 per annum. She also benefits from membership of her company’s non-contributory pension scheme. The scheme offers defined benefits of 1/60th of final salary. She has been a member of the scheme for 10 years, and the scheme has a normal retirement age of 60 years.Both are high rate taxpayers.The couple live in Hometown in a six-bedroom detached bungalow valued at around £1m. They have a capital repayment mortgage of £220,000 outstanding, which matures in 14 years. However, neither is at home very often, with Adam in Africa five months of the year, and Sylvia in London four days a week.Recently, the couple have come to realise that their lives are about to change. Sylvia has become pregnant and their first child is due in four months time. Sylvia has decided to take the maximum time off work and only to consider whether to return to work once the baby has been born.Adam has decided to move back to the UK on a permanent basis to be near his wife and baby, although he realises that he will still need to travel within the UK on a regular basis.He has already discussed the matter with several of his clients who have agreed to continue to accept stories from him but which relate to UK politics. Fortunately this was the area that Adam trained in when he started in journalism 15 years ago. This change in working pattern will reduce his income by around£10,000 per annum on average.Sadly, Adam’s widowed mother died recently. As an only child all of her estate fell to him as sole heir. She was not a wealthy woman but she did leave property that is currently under offer at £170,000 and is expected to fetch about 20% above this offer price.Adam and Sylvia have little knowledge or experience of financial matters although they advise you that a few years ago Adam had invested £20,000 in a company in Africa that later collapsed. He lost his entire investment in the deal. He is now somewhat wary and concerned that investors like him have little or no protection against investment losses.Sylvia, by contrast, is a little more adventurous. A few years ago she invested in both ordinary and preference shares on the London Stock Exchange, and although they lost some money three years ago, they are now worth more than double the value of her original investment. She admits though to having little understanding of how they, or the markets, operate.Sylvia has also suggested that she might try her hand at investing overseas in some of the up and coming investment markets of the world.Sylvia mentions that at a recent dinner party he r best friend Amy’s husband Peter spoke about investments that would allow Adam to buy into the markets without the risk associated with shares. Peter also suggested that there might be some tax advantages in doing so. She cannot remember what these investments were called but she does remember that they had something to do with ‘fixed interest’.Adam and Sylvia view the future as a family with some trepidation. Adam as aself-employed individual has no pension and has made no provision for his future retirement. If Sylvia decides to give up work there will be even more pressure on him as the sole breadwinner. He confesses that he often worries about what might happen to his wife and child if he were to die early.Use the information provided above to prepare for your examination.The questions that you will be asked will be directly related to the facts in the given case study.ExaminationThis examination is open book and lasts for three hours. You should attempt all questions.Section A — Investment1Sylvia has mentioned that she does not understand what makes preference shares differ from ordinary shares.Explain how preference shares differ from ordinary shares.(10)2You realise that when Sylvia is talking about ‘fixed interest investments....that…do not have the risks associated with shares’, she is referring to Government Securities (Gilts).(a)Explain to Adam and Sylvia why gilts are considered to be ‘low risk’investments while shares are considered to be ‘medium to high risk’.(5)(b)Calculate the net redemption yield that Adam would receive if he wereto invest:(i)£20,000 in 5% Treasury Stock 2008 at £96 or(ii) £20,000 in 12% Treasury Stock 2012 at £120 (show your workings)(10)(c) Explain two of the methods that can be used by Adam to purchaseGovernment Securities.(6)3 Explain to Sylvia the advantages and disadvantages of investing overseas.(9)Total 40 marks Section B — Principles of insurance4 You identify that the couple will have the need for additional protectionproducts as a result of their changing lifestyles.(a) Explain to Adam the benefits and limitations of term life assurance,giving reasons for recommending this type of life cover.(10)(b) Suggest, with reasons, ONE type of term life assurance that youconside r to be suitable, given the couple’s circumstances.(5)5 You recommend that Adam should consider taking out Permanent HealthInsurance. Explain what this type of insurance is and give reasons for your recommendations.(15)Total 30 marks Section C — Pensions6 As a self-employed journalist Adam has mentioned that he has not madeany pension provision for himself.(a)Explain to Adam the main features of a Personal Pension Plan.(10)(b)Based on the expected future earnings that Adam will receive, what isthe maximum annual contribution that he could make to a PersonalPension Plan.(5)7 Sylvia has mentioned that she belongs to a non-contributory companypension scheme. Assuming that she earns £160,000 as a final salary at retirement, what is:(a) Her annual pension at retirement likely to be?(b) Her maximum tax free lump sum at retirement likely to be?(10)Total 20 marksSection D — Financial Services Regulatory Framework8 Adam’s reticence to invest in shares is due to the bad experience hereceived some years ago. His inheritance from his mother is quite considerable and you are keen to persuade him to set up his own portfolio of investments. Knowing that he has some concerns, explain to Adam how:(a)The Financial Services Compensation Scheme operates.(b)The protection that he can expect to receive from the FinancialServices Ombudsman should there be cause for complaint at a laterdate.10 marksTotal 10 marksTotal 100 marksAssessment taskSuggested solution and making an assessment decisionProject Stage Suggested markallocationSection A —Investment 1Preference Shares —candidates should identify that preferenceshares:♦provide dividends that are constant —expressed as apercentage♦have priority of dividend over ordinary shares♦have priority of repayment over ordinary shares onliquidation♦may offer cumulative dividends —unpaid dividends arebackdated when funds are available♦offer limited growth potential unless participating preferenceshares♦are only entitled to return of the nominal value of the shareson winding-up — not to any surplus♦may have reduced voting rights2(a) Low risk on gilts stems from the fact that gilts (governmentsecurities) are guaranteed by the UK government. As aconsequence it is not possible for the government to fail torepay an issue of gilts. It is simple for the government toborrow again to repay the gilt issue.Medium to high risks apply to shares due to the fact thatcompanies may suffer the ultimate risk of company failurethrough liquidation. Some company shares are less risky thanothers due to their financial strength and reputation.(b) i. 5/96 ⨯ 100 = 5.21% less tax 40% = 3.13% + 4/4 =4.13%ii. 12/120 ⨯100 = 10% less tax 40% = 6% − 20/8 = 3.5%(Candidates should show the workings)(c) Methods of purchasing Government SecuritiesFrom:♦direct from the Debt Management Office when a new issue ofstock is being sold:−prospectuses advertised in newspapers−applications available from DMO or Bank of EnglandRegistrar’s Department−investors can bid for £1,000 of stock and over−price paid will usually be average of prices paid by all of thecompeting bidders♦buying direct from the market2112121510Up to 3 marksfor each partallocation −access to the market for gilts sold by Gilt Edged MarketMakers is through a stockbroker or bank−banks will contact brokers on behalf of client−brokers will act as agent to obtain best price for gilts and willdeal with paperwork — in return for commission♦buying via the Bank of England Brokerage Service−postal system that allows private investor to buy or sell gilts−costs are lower for investor than through broker or bank−limited stocks are available and maximum amount per daycan be purchased or sold3 Investing overseas(a)Advantages♦provides diversification for the portfolio♦allows access to growing markets♦exchange rates may work in favour of the investor(b)Disadvantages♦exchange rates may work against the investor♦possible political uncertainty in the region♦possible introduction of exchange controls in the region♦difficulty and expensive to deal in another country♦more difficult to monitor the investments♦taxation may be a problem if the country of investmentdoes not have an agreement with the UK1 mark for eachSection B —Principles of Insurance 4 (a) Benefits of term life assurance:♦cheap form of insurance♦provide lump sum or annuity on the death of the assured♦may be taken out in joint names♦various types are available to suit the needs of theapplicant:−level term−increasing term−decreasing term suitable for mortgage protection−convertible term−renewable term−family income benefit♦term assurance might be useful for the couple in the casestudy for:−protection against death of either party —particularly important now that addition to thefamily is imminent−protection is against loss of either income over aprolonged period of time(b)Suitable type of life cover — choice from♦family income benefit♦level term♦increasing term♦convertible term5 Permanent Health Insurance (PHI)♦general insurance that provides for loss of income due toinsured being unable to work for a time due to illness orincapacity♦premiums are based on occupation and lifestyle rather thanage, gender and health121222up to 5 marks ifsuitable reasonsprovidedup to 15 marksfrom thefollowing (1 perpoint made)。
hnd大综合2_评价部分
We should enrich the primary resources. Not only the questionnaires, but also other methods such as observing and interview would be applied as the resources. We must ensure the accuracy and effectiveness of the data. Next, it’s necessary to increase other relative report about the company. Look for other investigators’ comments and finding. I t’s just acquiring inspiration from other places. Especially in facing the difficult, we should stop and carefully thinking the structure from top to bottom. In addition, we must avoid setting the repeat objects in the investigation. So this would save lots of time and resources. Further more, time arrangement should be reasonable. We can design a schedule and perform the steps according to the plan. If completed one steps advanced, we would adjust the schedule and speed up the process. If there occurred delay, we could cost one more day to complete it.
新疆农业大学中外合作办学情况简介
新疆农业大学中外合作办学情况简介国际教育学院新疆农业大学国际教育学院成立于2010年3月，主要职能是负责留学生汉语预科、学历教育以及短期游学和各类语言培训项目，中外合作办学项目的的招生、教学以及学生管理。
一、留学生教育近年来，每年在校的留学生200多人，来自19个国家和地区，其中学习专业的学生约占30%，语言生主要是汉语预科生，有少量学习新疆少数民族语言的学生。
二、中外合作办学项目1、SQA-HND项目。
通过引进英国高等教育体系中的阶段性文凭课程，在充分吸收国外先进教学理念，引进教材、管理模式的基础上结合我校同类专业的课程开展教学，为我区学生提供了在国内接受国外优质教育资源的机会。
本项目于2003年9月在我校首次招生，至今我学院获批准开设的专业包括商科类六个专业。
2013年，经自治区教育厅批准，我校首次开办开设国际经济与贸易、人力资源管理两个专业本科国际教育班，2014年招生人数达96人。
目前，该项目在校学生包括一个专科班，5个本科班，共152人。
2、新疆农业大学与俄罗斯太平洋国立大学合作举办交通运输（物流工程方向）专业合作办学项目。
该项目经教育部批准，采取“3+2”培养模式，由两校共同制定和实施教学计划。
计划学制是在我校学习三年（含一年预科语言学习阶段），到国外合作高校继续专业学习二年，毕业可同时获取两所院校本科学位。
目前，该项目已招生70名学生，这是新疆第一个由教育部批准的本科以上层次中外合作办学项目。
专业简介：国际经济与贸易主要课程：经济学导论（Economic Issues: An Introduction）、经济学1：微观和宏观的理论和应用(Economics 1: Micro and Macro Theory and Application )、商务会计(Business Accounting)、经济学2：世界经济(Economics 2: The World Economy)、国际贸易概论、国际贸易实务、国际结算、商法导论(Business Law :an introduction)、记分单元2（国际贸易与商务：大综合2）(Global Trade and Business :Grade unit 2 )、国际金融、国际商务组织(Global Business Organisations)、计量经济学、国际物流（International Logistics）信息与沟通技术在商务中的应用(Information and Communications Technology in Business) 、财务预算(Preparing Financial Forecasts)、商务文化与策略(Business Culture and Strategy)、商务行为技巧（Behavioral Skills for Business）、现代企业管理、国际经济合作、当代世界经济与政治。
HND 大综合1 中文翻译
G -巴尔可编程序控制器(plc)的案例研究背景资料G制造、批发和巴尔可编程序控制器(plc)饮料,主要市场碳酸饮料。
在格拉斯哥的基础,它一直制造软饮料在苏格兰自1875年以来。
其最知名的产品,Irn-Bru产生于1901年,是第一个。
巴尔的成了众人的有限公司于1965年。
生意一直与之关联的巴尔的家人和肢体的大多数的公司的股票。
然而,罗宾·巴尔,主席,是唯一的成员在巴尔的家人仍然直接聘用的业务。
巴尔的有一个深思熟虑的政策将焦点集中在饮料市场。
它不产生任何其他类型的产品,没有兴趣在任何其他领域的业务活动。
它把自己描述成一个“独立,消费者发光二极管(led)和有利可图的上市公司,从事制造、分销和销售品牌软饮”。
在过去的40年,这个数字在苏格兰的软饮料制造商已经下降,由大约有200到大约六岁了。
巴尔的是迄今为止最大的生存。
在过去的几年中,巴尔的已经获得了一个数量的其他公司。
这些包括软饮料公司,特别是那些在英格兰,例如除了在1972年与Mandora有限的圣克曼斯菲尔德于1988年。
在2001年,Findlays有限的,其产生的Findlays爱丁堡池泉山矿泉水,变成了一个在中国的全资子公司,G巴尔可编程序控制器(plc)。
附录1的细目巴尔的组织。
这个软性饮料市场和巴尔的产品目录巴尔的国际知名品牌竞争所拥有的大型跨国公司,就像可口可乐和百事可乐。
它这样做是由一组的品牌和品牌拥有本身属于其他公司,这些公司的安排,它在英国。
品牌是高度显著的软饮料市场。
这意味着公司必须有可用资金投入市场营销他们的产品。
与此同时,他们也必须要能够生产足够数量来获得规模经济的生产。
传统上,巴尔的力量是在苏格兰Irn-Bru杂货店的地方是最主要的品牌名称。
公司拥有一支长期的目标是增加销售额的南部边境。
销量一直呈上升趋势,但他们仍然相比微不足道,销售在苏格兰。
尽管如此,现在是Irn-Bru百强品牌在英国的杂货店。
这是第三个最大的软饮料在英国和顶级的non-cola品牌。
日本职业能力开发综合大学校：历史演变、办学特色及经验启示
日本在推进“技术立国”战略过程中，形成了以职业生涯教育为基础、职业能力开发为目的的职业训练策略，强调培养具有“即战力”的技术技能型人才。
现在的日本职业教育体系主要以学校职业教育为基础，企业教育和公共职业训练为重心，由学校内职业教育、企业内教育以及公共职业训练共同组成。
作为职业训练中的重要承担者——职业能力开发综合大学校，属厚生劳动省管辖，由独立行政法人高龄·残障·求职者雇佣援助机构设立运营，其运营经费来源于雇佣保险法的资金，是公立性质的职业能力开发场所，为日本的制造业人才培养提供综合保障。
本文聚焦日本职业能力开发综合大学校的办学演变，分析职业能力开发综合大学校办学过程中其训练课程、训练方法和职能定位，以期获得有助于我国高等职业教育人才培养的启示。
一、日本职业能力开发综合大学校的历史演变（一）中央职业训练所时期（1961—1964年）二战后的日本产生了大量的归国者和失业者，为解决这一问题，日本将二战前的各种职业辅导所转型为能够进行简单职业训练的职业辅导所，以培养合格的劳动力，训练职种主要与机械相关。
随着1947年《职业安定法》《劳动基准法》的制定，日本战后职业训练体系的基本框架形成。
20世纪50年代是日本经济快速增长时期，劳动力供需矛盾日益严重，社会上不仅存在大量的完全失业者和不完全就业者，高度技能人才也供应不足。
对此，日本产业界强烈呼吁职业训练单独立法，日本职业能力开发综合大学校：历史演变、办学特色及经验启示◎祖合群摘 要：日本职业能力开发综合大学校在日本高等职业训练中承担着重要的作用。
职业能力开发综合大学校响应经济社会发展需要，历经四个时期的演变，形成了现有的培养体系。
职业能力开发综合大学校具有训练课程丰富、注重实学融合、职能定位全面的办学特色。
结合职业能力开发综合大学校的办学演变及办学特色，针对我国高等职业教育中专业设置脱离产业需求、教师专业实践能力培育不足、职业培训目标与岗位需求不符等问题，提出构建有效的专业设置审核机制、打造“企+校”实践的师资培育体系以及创办多元主体协同合作的职业培训格局。
HND大二市场学导论考试报告Case案例DayDreamToyCompany
HND大二市场学导论考试报告Case案例DayDreamToyCompanyDay Dream Toy Company — A case studyBackground informationThe Day Dream Toy Company has a workforce of over 1,000 based in three different sites in the UK. The company was established in the early 1990s and its marketing activities are co-ordinated from its headquarters in Chester.The original company produced a limited range of wooden toys aimed at the pre-school market. Its range of products was originally limited to wooden building bricks, simple wooden jigsaws and a limited selection of wooden animals. As the company became more established, the product range was expanded to include dolls’ houses and wooden train sets.In the early days the company sold through small, independent toys shops, but despite numerous attempts, it was unable to persuade any of the large chain stores to stock its products. Despite this, the company maintained a reasonable turnover, and it slowly expanded its product portfolio to include a range for the 5–8 year old market.Disenchanted by its inability to become accepted by any of the larger chains, the company toyed with the idea of mail order selling. A catalogue was produced and distributed through some of the leading Sunday newspapers, and although sales increased, this was not a particularly successful venture.Mail order selling was dropped after only a year, but it did serve to bring the company’s name to the attention of the public, and more importantly to the toy industry. The company’s image of high quality toys, made from naturalproducts, appealed to the increasingly vocal environmental lobby, and at last, a leading department store chain agreed to stock Day Dream’s products. This proved to be a lucrative agr eement for Day Dream, and it helped the company expand during the late 1990s.The company’s big bre ak, however, came when the Welsh language TV channel SC4 introduced an animated series featuring an assortment of animal characters collectively known as th e ‘Country Cousins’. Against fierce competition, Day Dream won the contract to make a limited range of merchandise featuring the characters, and the popularity of the series resulted in sales which were way beyond Day Dreams most optimistic expectations. F ollowing the success of ‘Country Cousins’, ITV decided to give the series national airing, and in the lead up to the national launch, Day Dream expanded and developed its range of merchandise. At the same time, the company also introduced ‘Country Cousins’books and to this end, it acquired an ailing publishing company in Exeter.This was Day Dream’s f irst venture into publishing, but by retaining the existing expertise within the newly acquired company, and through its own established distribution network, this became a highly profitable part of the company’s portfolio.The books were sold principally through toy shops and department stores as part of the overall ‘Country Cousins’ package, and by concentrating on its established toy retailers rather than bookshops, Day Dream did not need to employ any additional sales representatives. This proved to be a successful and cost effective approach, which is still employed at the moment.As the business continued to expand, Day Dream boughtover a soft toy manufacturer which was initially devoted to the production of ‘Country Cousins’ figures.The ‘Country Cousins’ phenomenon reached its peak in the late 1990s, and although the company is still turning in reasonable profits, there are growing concerns for its future security. The success of ‘Country Cousins’, however, has given Day Dream a foothold in the market, and having firmly established its brand name and identity, Day Dream products are still stocked by some of the major toy retailers.Although the sales of ‘Country Cousins’ merchandise are declining, the range is still an important part of Day Dream’s business. The range currently includes wooden figures, cuddly figures, wooden play houses and scenery, a series of thirty ‘Country Cousins’ story books, a ‘Country Cousins’ Annual which has been produced each year since 1996, ‘Country Cousins’ stationery, pencil cases, note pads, cards, etc and ‘Country Cousins’ toiletries, including soap, shampoos, sponges, bath salts, etc.In addition to the ‘Country Cousins’ range, Day Dream still produces its traditional wooden jigsaws, wooden animals, wooden building blocks and various other wooden toys aimed at the pre-school market.A major turning point in the popularity of the ‘Country Cousins’ range came in 2008 when IT V decided to drop the programme from its schedules. The popularity of the series had been waning for a number of years, and its demise had been inevitable for some time. In the year following the programme’s withdrawal, sales of ‘Country Cousins’ merchandi se fell to 40% of the 2002 peak.Along with the decline in demand, the company has had tochange its pricing policies.During the boom period of the early 2000s, the price of the ‘Country Cousins’ range was set at a premium, but in order to maintain sales, the company was forced to reduce price to a much more competitive level. Retailers and other middlemen, realising the strength of their negotiating position, have been able to force Day Dream to accept their terms and prices, and with the decline in demand, Day Dream has had little alternative but to accept.The company’s 30-strong sales team has been charged with the responsibility of maintaining good relations with existing outlets to ensure their continued patronage. On occasions this patronage has been hard won, and in recent years has involved more and more price-cutting to ensure that the existing stores continue to stock Day Dream’s range.The industry is becoming ever more competitive, and without a leading product range, Day Dream is being forced to cut prices to retain its distributors, and to maintain its position in the market place.The reduced price to the retailer, however, is not always reflected in the price charged to the final consumer. Although Day Dream is selling to the middlemen at a considerably reduced price, the retailers are tending to sell at prices on a par with those charged during the height of the ‘Country Cousins’ boom.As sales of its traditional range has declined, the company has become involved in the ‘own label’ business, and 10% of its output is now supplied to the ‘For Toys’ retail chain which sells the products under its own name. The association with For Toys has been good for Day Dream, and there is the possibility that this relationship will be further developed in thefuture.For Toys is an expanding company, and although this relationship has been vital to Day Dream, For Toys has forced the manufacturer to produce at lower and lower prices over the years, and because of a lack of orders from other customers, Day Dream has been forced to accede to these demands. At the same time, the production of ‘own label’ merchandise may have contributed to the reduced demand for Day Dream branded products.The declining demand for ‘Country Cousins’ has also necessitated other cha nges. Cuddly toys’ production, which was previously exclusively devoted to ‘Country Cousins’ figures, has now been adapted to produce a range of more than forty different styles and types of bears and other creatures. Many of these are ‘own label’ products for Toys stores.Other alterations to the product mix include the introduction of larger toys such as play houses, climbing frames and slides. Day Dream is looking to find a way of gaining access to potential buyers such as playgroups, nurseries and even local authorities as well as its established consumer market.The publishing side o f the business has also had to adapt to the post ‘Country Cousins’ boom.A range of children’s stationery is available in a number of different styles, and this is being continually updated to meet the changing needs of the market. A new series of pre-school books has been produced, including a range called ‘Dolly the Dolphin’ for which the company has high expectations. The company also has plans for ‘Dolly the Dolphin’ cud dly toys.A new range of self-reading books has also been developed, and the company has been trying to encourage local authoritiesto buy them for their schools and libraries.During the early 2000s the company did not need to invest too heavily in advertising and promotion as the publicity generated by the ‘Country Cousins’ TV series was sufficient to keep the company’s merchandise in the public eye.In addition to this publicity, the company’s promotional effort had been principally aimed at retailers and other middlemen, and this had primarily involved personal selling through the sales team making regular visits to established clients. It was believed that by targeting the middlemen, and by getting the products in to as many stores as possible, sales would inevitably be generated. The emphasis on the sales team has been maintained, but in recent years this has been supplemented by advertising in children’s comics and magazines, and by a limited amount of advertising on Children’s TV, particularly in the run up to Christmas each year.Day Dream must now adjust to the post ‘Country Cousins’ boom, and although some changes have already been made, further developments are required. To do this, it is necessary to develop the company’s marketing mix, but before this is possible, the company must carry out some research to discover the most appropriate course of action.To date, the company has not felt the need to carry out extensive market research, and much of its decision-making has been based on informal feedback received from its sales team, andfrom secondary material derived from the industry trade association, and similar sources. Much has also depended on the marketing team’s own business acumen and knowledge of the market, and there has also been a reliance on internal data.Day Dream has therefore reached a vital crossroads, and important decisions must be made to ensure its future survival and prosperity. The company is still producing reasonably healthy profits each year, but these are much reduced from the heady days of the early 21st century, and if the current trends continue, there is a strong possibility that the company will not survive the next 10 years.The time has come to take some purposeful marketing action. The company now realises that it must adapt to the changing needs of the market, and by gathering more information about existing and potential customers and consumers, it will be in a position to make more reasoned and informed decisions.。
HND大综合题目
Attempt ALL questions. You have THREE hours in which to complete the paper.1 (a) Analyse the advantages and disadvantages to Barr’s of its product mix.10(b) The demand for Barr’s products is probably price elastic. Explain how thismay influenc e the way in which Barr’s markets it products.5(15)2 Barr’s has been in existence for over a century during which time many of itsoriginal competitors have disappeared. Making use of examples, analyse thevarious ways in which Barr’s inte racts with its external environment.(12)3 (a) Fidelity Growth Trust is a stakeholder in A G Barr plc. As such it maywish to make use of information such as that contained in the case study.Which information is likely to be of value to such an organisation and why?10(b) Identify ONE item of information from Appendix 5 which both FidelityGrowth Trust and senior management in Barr’s could use as a measure tomonitor the effectiveness of the company. Explain how the informationyou have chosen can meet the requirements of each of the two companies.8(18)4 Barr’s has several partnership agreements such as those with Pepsi in Russia andwith Pernod Ricard and Unilever in the UK. In the light of Barr’s experience of these agreements, analyse the likely advantages and disadvantages to Barr’s ofconcluding another partnership agreement with another company.(12)5 Barr’s appears to have a traditional organisational structure based on differentfunctional areas. Analyse the extent to which a structure like this is likely to beeffective helping Barr’s to co-ordinate its marketing and financial activities.(8)6 (a) Analyse the main factors which affect the demand for Irn-Bru in the UK.6(b) Discuss how these factors could influenc e Barr’s financial situation.4(c) Explain how Barr’s can make use of these factors to predict the possibleoutcome of its advertising and promotional activity. You may use adiagram to illustrate your answer.5(15)7 Roger White has only recently been appointed as Chief Executive of Barr’s.(a) Discuss the main advantages and disadvantages of the company he hasjoined. 12(b) What, in your opinion, are the key things that he should do in order tomaintain the success of the company in the future. Give reasons to justifyyour choice.8(20)。
HND大综合案例
The Early YearsDiamond communications was established in 1971 as a wholly owned subsidiary of the post office, then a public corporation. The company was originally called UK CarCom and control passed from the Post Office to the then state owned British Telecom. At this time the head office for UK CarCom were relocated to Edinburgh. In 1984 the UK government sold a majority stake in British Telecom, and sold the whole of UK CarCom. A controlling share in UK CarCom was purchased by a consortium of London based venture capitalists, with the remaining shares being placed with the main banks and small investors. The new owners had seen the opportunities that were opening up as a result of the deregulation of telecommunication markets. Deregulation involved the removal of many government rules and regulations and the encouragement of competition in the market, a process that was to be enthusiastically adopted by many countries. Under British Telecom, UK CarCom had specialized in developing car phone technology. And prior to the sale had started to research and develop mobile phone and network technologies the company with its new owners was well placed to take advantage of the rapidly changing and developing telecommunications markets.钻石通信成立于1971年.作为一家全资附属公司的邮局.然后一家公众公司。
HND大二金融,大综合第一部分
Communication: Analyzing and Presenting Complex Communication DE3N 34 Outcome 1 Candidate Name: Fan Juntian Grade and Class: F2 Table of ContentsI. Planning--Action Plan.............................................................................. 11.1 Likely resources to be used ........................................................................ 11.2 Strategy for carrying out report 1.3 How the project will be managed ...................................................................... 1.4 Timescales for project ........................................................................................ ....................................................................................... 1.5 Sources of information Ⅱ. Developing—Case Study Report2.1 Key factors in case study ................................................................................... 2.2 Likely financial needs of the clients .................................................................. 2.2.1 Saving ......................................................................................................... 2.2.2 Mortgage needs ........................................................................................... 2.2.3 Protection needs .......................................................................................... ........................................................................... 2.3 Suggestions for improvements 2.4 Likely providers and Relevant product and services ......................................... 2.5 Benefit-needs analysis ....................................................................................... 2.6 Comparison among providers ............................................................................ 2.7 Effect on tax position ......................................................................................... .................................................................................. 2.8 Justification for selections Ⅲ. Evolution3.1 Criteria for Evaluation ....................................................................................... 3.2 Change made during project compared to original action plan ......................... 3.3 Effectiveness of process ..................................................................................... / http: /// / / / / /1.3 How the project will be managed Ⅰ. Individual Saving Accounts(ISA) Bank/Company Product National Savings and Investments 1:Cash ISA 2: Easy Access Savings Account 3: Premium Bonds 4: Guaranteed Income Bonds The Royal Bank of Scotland instant access ISA Standard Chartered Bank e-ISA Clydesdale Bank fixed rate bonus ISA HSBC Cash ISA Ⅱ. MortgageBank/Company ProductLloyds TSB Group 1.Fixed-Rate Mortgages 2. Buy-to-Let Mortgages Clydesdale Bank Fee free mortgages Standard Chartered Bank Personal pension Mortgages National Savings and Investments ISA Mortgage The Royal Bank of Scotland Fixed-Rate Mortgages Health Problems insurance Bank/Company Product Association of British insurers 1:Health and Protection Insurance 2:Holiday Insurance Legal & General 1:Health and Protection Insurance 2:Holiday Insurance Prudential 1:Health and Protection Insurance 2:Holiday Insurance Winston insurance Health and Protection Insurance Old Mutual Children's Health Insurance Ⅳ. Property damage insurance Bank/Company ProductOld Mutual Household Insurance Lloyds TSB Car Insurance Association of British insurers 1:Flooding and Insurance 2: Household Insurance 3:home contents insuranceLegal & General 1:Flooding and Insurance 2: Household Insurance 3:home contents insurancePrudential 1:Flooding and Insurance 2: Household Insurance 3:home contents insurance 4: Ideal life property insurance 5: Investment and wealth property insurance 6: Endless interest property insuranceDeath insurance Bank/Company Product Association of British insurers 1:Life Insurance 2:Endowent Insurance Legal & General 1:Life Insurance 2:Endowent Insurance PRUDENTIAL 1:Life Insurance 2:Endowent Insurance Lloyds TSB Life & Critical Illness Insurance 1.4 Timescales for project Time The things I do 4.27-5,4 I carefully read the information on Flynn, including his family, and learned that his company, his loan in the short term to meet him. I have a detailed understanding of the economic situation.5.4-5.11 Through the use of the Internet to find many excellent insurance companies and banks in the United Kingdom to learn about the best products of these institutions, I believe this information will make pressure on Alexander satisfaction.5.11-5.18 I started to do some substantial planning, I understand that Flynn for more information from their own savings, if there is no choice year must pay taxes a lot, so I will of tax avoidance products, a give some reasonable suggestions.5.18-5.25 Through case studies, the results of the survey according to the first two weeks, began specifically Flynn has his family to develop programs at the same time began to think of way to convince.5.25-6.2 Learn more about the loans measured by Mr. Flynn, of £ 450,000 is not a small sum, but at the same time, Flynn r not only to continue their investment, but also do some of the things they want. And develop a range of solutions based on detailed economic situation in Flynn.6.2-6.9 Study found that the insurance required by the Flynn and his family including his three children or adults need some insurance to protect they belong to minors, the value of the house of Mr. Alexander in 125 pounds very expensive house, so I recommend his family's home insurance.6.9-6.16 According to Mr. Flynn, he is the first two years of unemployment, I spent a long time derived Flynn is the economic pillar of the entire family, he needs a stable flow of funds, income protection insurance is worth I recommended to him6.16-6.22 I found Mr. Flynn can do better place, savings, insurance, mortgage, I will elect some of his savings, insurance, mortgage, good banks and insurance companies, they are very good financial products, I decided to before Flynn choose to buy or not buy.1.5 Sources of information Primary data or raw data refers to the enterprises for the first time in person to collect and scripted processing of the data, raw data is usually collected by the researchers for the immediate problem for this particular purpose. Primary data can answer the secondary data can not answer specific questions, and more timely and credible at the same time the company's own collection, belonging to the company, so easy to confidentiality The secondary data is for certain purposes, rather than the issues at hand collected data. Including the information provided by commercial and government agencies, marketing research firms and computer databases. Secondary data can provide economic, quick background information. The secondary data will help to quickly solve the problems faced by researchers, can save time and reduce costs at the same time help to regulate the expression in the form specified in the survey methodology, and other data needed to solve the problem, can also help researchers learn how to go close to the object of research to understand the research object position in the market which, as a basis for comparison with other data。
(完整)HND大综合2planning详解
ContentsPersonal assessment of skills (2)Title of the project (2)Objectives of the project (3)Statement of issues of investigate (3)Reasons for the choice of issue (4)Justification for the choice of business (6)Primary and secondary sources of information (6)Primary information (6)Secondary information (7)Methods and Justification (8)Plan (8)Negotiated dates for the planning, development and evaluation of the project and timescales for conducting the investigation 。
.。
.。
.。
.。
.。
.。
.。
.。
..。
...。
.。
.。
.。
..。
.。
.。
.. (7)Identification of the resources including time needed to carry out the investigation (9)Personal assessment of skillsI have a lot of advantage, such as honest and optimism. Due to good group consciousness, I can make contribute to cooperation and cohesion so that achieve organization's goal as early as possible。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
1.Planning—Action PlanLikely resources to be usedI am a bank's investment manager. Our target customers are David and his wife Martha Collins. This is the first phase of the report, including strategy, the main resources and the timing of the project. In this report I will use some resources are as follows : the main research: I will use surveys and observational studies, to David and Martha plan to close the lowest risk profit maximum programme. Secondary research: I will search for online information search, information books, buy a newspaper, the questionnaire survey way, I will also use ( questionnaire in the appendix), then I realized that any customer is old people who are over the age of 70to obtion low risk financial plan. Also researchers to generate a financial plan from 2011 to2013. I have a group, we will have a discussion group. This information can understand the new rate, new product information, some banks, I can with my group to provide the best customer project.Strategy for carrying out reportProduct life cycle is a marketing study, which can help customers know, they can get the maximum profit investment. In the first instance, I will consult by telephone to understand the idea of the David`s and Martha`s in mind and make a household survey. So that they may be more understanding of the financial construction order to understand their needs.On the one hand, according to their family is saving, pensions and any other expenditure. I will make a list of funds, then analyze and identify the financial risks and other kind of risk like this investment was failed and so on.Different portfolio based on different stages of lifetime, customers can choose according to their own situation of different products. Group discussion, there are many staff to customer service and we can discuss the best solution for customersHow the project will be managedI spend 4 months to complete this report and make 3 year plan for them,In this project divided into three parts,planning,developing and evolution.In the plan I will introduce some basic information, such as the resources and strategies, I will use my report, structure, time for my report, I how to arrange a time to finish my report, and help resources. I will introduce some of the key factors in the situation, summary customer financial demand include deposit, loan demand, protection needs. Suggestions for improvement, potential suppliers, I will list relevant products and services, and benefit-need analysis, comparison between suppliers, for tax position, I'll give you a reason to choose. In the evaluation, an evaluation standard, in this part there is a standard to evaluate the financial planning can help clients to understand my planning more clearly, the changes made to the project than the original plan, and the effectiveness of the process. The last is the conclusion, in which I can ensure that the final financial plan for my clients.Timescales for projectSources of informationI got the information from newspapers and the Internet or other place, it can help me get good news, interested, I can better enable customers to maximize the benefits, according to all their money, I could help them do the low risk investment, I will know something about the phone, their family members and all of the assets and make a questionnaire survey, understand their needs, group discussion is a kind of canget some useful information from the different things, can you help me to put the best project, my client, these important information can be provided to couple to solve the problem quickly.questionnaire survey1: your general in what time period to the bank for business:A Monday to five9:00-12:00-14:00-16:30 %B Monday to five12:00-14:00 0%C weekend or holiday %D Other2: you choose which way for banking business?A go to the bank counter service %B in the Internet bank business0%C use ATM automatic teller machine for business3: Do you think the bank queue is serious?A yesB no4. How much returns of investment do you expect to obtain through the financial plan designed by us?A. ≤3%B. 3%-6%C. ＞6%2 .Developing—case study reportKey factors in case study1. Fundament situation of clientsDavid Collins, who is 73 years old, he is a retired former Army Colonel.Martha Collins, Davids' wife,aged 70 and also retired, was formerly a legal secretary.Both of them keep in very good health and enjoy a good standard os living form their generous pensions.The couples have two grown-up children Jonathan and is 51 years old and has never married. Jeanette is 48 years old having four children aged between 24 and 14 years of age2. Family statement of income and expenditureThe couples have a three-bedroom townhouse in a fairly popular part of town,which has been estimated at a value of 310,000 and which their own outright.They have 4,500 cheque account and instant access savings accounts in Cadogan 40,00 national saving capital bonds, 2500 national saving income bonds and 10,000 premium bonds. They couples also have treasury stoke which has had at a value 15,00 until 20143. Financial situationDavid retired former Army Colonel,his annual income is 70,000. Martha Collin retired form a legal secretary, her annual income is 50,00.Collin's annual income os will make a detail diagram.Annual income after tax Value PercentageDavid ￡70,000 58%Martha ￡ 41%Total income ￡120000 100%4. David and Martha Collins family tree5,According to the case ,taking some assumption(1)Inflation rateAccording to this year report,the highest inflation rate is % in February,but the governmentControls great,so the rate fall to % just under the expectation. From my perspective, the inflation rate will be 3%during 2011 to 2013(2)Emerge cash available:Considering the Collin`s both senior,so they must keep some emerge cash to resolve accident.I argue they could keep ￡40,000.（3）Life expenses:I maintain the couple life expenses are ￡3600.（4）Bills：Collin is bill are ￡4800.(5)Traveling expenses:They traveling expenses are ￡3000(6)Some other expenditure is ￡1000.(7)The rent of three-bedroom townhouse in a fairly popular part of town is ￡12000(8)The two bedroom house value is ￡250000.Likely financial needs of the clientsSavingsThe collins expect to have an additional 40，000 in cash available for savings, after purchase and all associated legal and removal costs, David and Martha both are senior so their financial portfolio are low risk and their have been careful savers throughout their lifetime and have tended to investments that carry any risk.Mortgage needsAccording to they relies that, as they are not getting any younger so they planning to move to sheltered accommodation and have identified a two-bedroom property nearer to Jeanette's Protection needsDavid and Martha are determined that their grandchildren should benefit form their estate when the couple die and are concerned that should they ever need to go into a nursing home, that their financial assets will be drained to pay for the costs. They do not wish to place the burden of paying for care on their children..they are aware that the value of their estate is such that this may lead to the payment of inheritance tax. They are anxious to avoid this.Suggestions for improvementAccording to David and Martha is financial needs ,I make this suggestions for three parts savings,Mortgage and their protection needs.Saving:For helping the couple know more about the risk of saving and the profit of saving,I make a list and a diagram.The types of savin Risk Profit interest rateChequy Account low low 0%Saving Account low low %Capital bonds middle middle %Income bonds middle middle %Treasury stock hight hight 10%Premium bonds low low %I will do some adjustment in their savings insist the couple leave ￡4000 in their ChequeAccount because the couple need that in cash available. Leaving ￡5000 in their Instant Access Saving Account because the couple could handle some emerge things and withdraw all cash ￡10000 in Premium all this cash in Capital Bonds and Treasury Stoke.The adjustment saving portfolio is:￡4000Cadogan Bank Cheque Account￡5000Cadogan Bank Instant Access Savings Account￡60000National Savings Capital Bounds￡5000National Savings Income Bounds￡32500Treasury Stock 2014Total:￡106500Mortgage:Strategy 1:The couples buy the second house which is sheltered accommodation and have identified a two bedroom property nearer to Jeanette is home and their do not move to nursing house.Strategy 2:The couples will nit buy the second house, they just move to the nursing house.Strategy 3:The couples buy the second house and the couple pay full, because they are not young to burden such loan, they do not suit have liability in this age .living in the house two years because they near to Jeanette is home and Jeannette don not married, so she can could company the couples and gives them best care and rent the first house. Nevertheless Jeannette is not younger, so I maintain that the couples go to the nursing house in the third years, that can save two years capital spending in nursing house, So the couple will not worry that their financial will be drained to pay for the costs.Strategy 4The couple mortgage their three bedroom house and loan 70% of the value of the three bedroom house. Their three bedroom value is ￡310000,so they can loan ￡210000 to the bank and the two bedroom house is ￡250000 the couple could pay 30% of the second house which is ￡80000 and I recognize the repayment will be handle by their grandchildren who are graduated. That means Jack and Church and I recommend that couple transfer the three bedroom to their another 2 children.ProtectionI make three strategies in Mortgage,if the couples choose 1 or 3 ,I insist their can register grandchildren is name to buy the second house. That can avoid the transfer fee and the high inheritance tax and they could buy some education insurance for their grandchildren. The couple also could buy some gold to deal withthe inflation and sent them to their grandchildren.Other suggestions:The couples could open the e-bank in order to help them dealing with the varices bills, because they are old ,they don have physical power to handle such things.They could open a card which can transfer the other countries currency because the couple like travel.Likely providersBanks:BarclaysBarclays PLC is a global financial services company headquartered un London,United of 2010,it is the world is 10th-largest banking and financial service group and 21st-largest company according to a composite measure by Forbes of the four private banks in the United Kingdom, ranked third, is the world's largest banks. Barclays Capital, Barclays's investment banking department in 2008, the acquisition of old . investment bank Lehman Brothers. The first quarter of 2012, Barclays Capital, M & A, second in Asia. 1896 Barclay, Bevan, Tritton, the Lanza Bull Fremont companies, banks merged the shares of Barclays Bank. After the merger and continue to other banks, the increasing scale of its current name in 1917. Operate a wide range of financial services, including clearing, investment, insurance, leasing, export credits, property management. London six clearing banks to issue credit cards in the UK in 1966. Has a number of subsidiaries of Barclays International Bank, Barclays Finance Corporation in the international community has a number of branches, and investing in Spain, Bermuda, Belgium, the big banks, the formation of a large international consortium of banks. In the domestic shipbuilding, shipping, machine manufacturing industry and the Press Trust of close ties.Company business: Barclays Bank through bank branches, ATMs, phone, Internet toUK personal customers and small business sector in Africa, some of the Group offers a range of services. In addition, Barclays Bank but also for the world of rich people to provide property management services, especially investment, asset evaluation, long-term financial planning business.Company size: Barclays Bank to Britain as the center, to provide financial services, is the main business of banking and investment. If the asset is measured, Barclays Bank is the UK's largest financial bank. The Barclays Bank in many other countries with branches, is a huge multinational bank. Barclays Bank PLC has a history of over 300 years, the business scope of coverage to more than 60 countries, including all of the financial center. By 2000June, Barclays Bank employees around the world about 70300, one of the 52300working in the uk.HSBC:Headquartered in London,HSBC is one of the largest banking and financial service organisations in the is international network comprises around 7500 offices in 87 countries and territories in Europe,the Asia-Pacific region,the Americas the Middle East and Africa.With listings on the London. HongKong,New York,Paris and Bermuda stock exchanges, shares in HSBC holdings plc are held by over shareholders in 127 countries and territories. The shares are traded on the New York Stock Exchange in the form of American Depositary Receipts.HCBC provides a comprehensive range of financial service to around 95 million customers through four customer groups and global businesses:Personal Financial service;Commercial Banking: Global Banking and Markets;Global Private Banking.City BankMidland BankMidland Bank Plc was one of the Big four banking groups in the United Kingdom formost of the 20th century. It is now part of HSBC The bank was founded as the Birmingham and Midland Bank in Union Street, Birmingham England in August 1836. It expanded in the Midlands absorbing many local banks, and merged with the Central Bank of London Ltd in 1891, becoming the London City and Midland Bank. After a period of nationwide expansion, including the acquisition of many smaller banks, the name Midland Bank Ltd was adopted in 1923. By 1934 it was the largest deposit bank in the world. It was listed on the and was once a constituent of the but in 1992 it was taken over by .Relevant products and servicesI will give the details of the financial products as following. Two banks,a nursing home and a insurance company.Barclays:Foreign Currency Account·Bank in the currency of your choice·Make and receive foreign payments with case·Reduce your exchange rate risk·You need a Barclatys sterling account before you can open a Foreign CurrencyWhat can get·An account that helps you reduce the risk of fluctuating exchange rates·Choose from a wide range of foreign currencies·Cheque book·Regular statements to help you keep track of your moneyIn general, there are three types of property insurance coverage, LITE-ON and medical care. They have a wide range of coverage and effective transfer of risk to customers. It is particularly worth mentioning is, how to guarantee the life insurance, it is the only policy, make the elderly over 70 years old in Corinth insurance, although the insured amount shall not reached average level. In addition to ensure life insurance, private health insurance is what is believed to be necessary, because it can greatly reduce customer costs, medical care in light of its increasing disease risk.Benefit-needs analysisIn this sector,I will give a lot of data and chat to analysis Collin`s benefit-needs. The chat of Collin is portfolio before adjustmentchat ofCollin is portfolio after adjustment:The annual income and annual expenditure I mentioned in ,so the saving rate is so the family could put 20% income in investment,but the family want buy second house, I do not suggest to increase the capital in some new investment plan.Following table is the assets and ability:Because the couple decided that the loan will repay by 2 of them grandchildren, so the couple have no need to repay the loans. Their ability still zero.I will draw the Balance sheet of Collins:The chat shown that the detail information about income and expense of Collin is during the three years plan, the finial assets reach at ￡ surplus ratio:annual surplus/annual income ,so the ratio are %(2011),%(2012),%(2013),%(2014)respectively.Comparison among providersFirstly, I will compare the mortgage loan repayment in different banksBank name type Rate Max LTV% Monthly repayment Repayment periodBarclays 2year fixed % 70% ￡ 20yearsHSBC 2year fixed % 70%￡ 20yearsNow I will focus on the format above to do the SWOT analysis to 2 banks respectivelySWOT graphStrength:the repayment is lower Opportunities:max LTV%can reach 70%Weak: web information is less Threaten:the form is simpleHSBCStrength:web information is adequate Opportunities:the form is detail,max LTV% reach 70%Weak: the repayment is higher Threaten:the rate also higherFor the collin is family, they must more concentrate on monthly repayment, Barclays monthly repayment is ￡ which is lower than that HSBC I recommend choose Barclay to get the loan.Effect on tax positionAccording to HM treasury, inheritance Tax is usually paid on an estate when somebody dies. It is also sometimes payable on trusts or gifts made during someone is lifetime. Most estates do not have to pay Inheritance Tax because they are valued at less than the threshold.To illustration, the Collins possess assets is amount ￡395,425. According to the formula, the tax payable isThat is huge money, so we should get some ideas to avoid that. Some cash gifts are exempt from tax regardless of the seven year rule. They include:wedding gifts of up to ￡5000 to each of your children:wedding gifts of ￡2500 to each grandchild, and wedding gifts of ￡1000 to anyone else:other gifts of up to ￡3000 a year :gifts of up to ￡250 each to any number of people each year: gifts to charities. The National Trust, national museums, the main political parties and most registered housing associations.Any gifts between husbands and wives are exempt from IHT whether they were made while they were both still living or left to the surviving spouse on the death of the will be due eventually when the surviving spouse dies if the value of their estate is more than the combined, currently ￡650000Death within the seven year periodAccording Potential Exempt Transfers, If gifts are made that affect liability to IHT and the giver dies less than seven years later, a special relief known as taper relief may be available. The relief reduces the amount of tax payable on a gift.So i will draw the graph to show that clearly.Years after gift IHT payable0-3years 40%3-4yaers 32%4-5years 24%5-6years 16%6-7years 8%7years later exemptionJustification for selectionsIn order to minimizing the inheritance tax, the Collin is must do several method to avoid the inheritance tax.Transfer the ownership of two housesCollin is should use their elder grandchildren is named Jack and Chuck to buy the two bedroom addition, they also should transfer the ownership of their three bedroom house to their younger grandchildren Jim and BlairGive gift to the whole familyAccording to IHT, the gift send to family members up to ￡3000, but wedding gifts of up to ￡5000 to each of your children; wedding gifts of ￡2500 to each grandchild. So Collin should give ￡5000 to each of their children and give ￡2500 to each grandchild. To conclusion, the Collin is give ￡20000(￡5000×2+￡2500×4=￡20000）Sent goldIn the , I have given suggestion the Collin is can buy gold to avoid the inheritance tax and in the balance sheet I recommend the Collin is buy gold ￡30000 each year since 2012~2014, Send this gold this gold to their children and their grandchildren without tax.3 EvaluationCriteria for evaluationNow, the project's conclusion, we will provide the most comprehensive report. Should check the factors, as follows:Living standards and improve the quality of life, in order to create a good financial management to meet customer demand, I do Collins financial management, financial reporting. This management can guarantee the high quality of life, this strategycan get the family wealth maximization.Customer needs and requirements is correctly identified, advanced through the interviews with clients the preparation stage of the financial plan,I suggest that Collins may cancel the cheque account, capital, revenue bonds and bond premium bond. They want to buy a house, I suggest that they sell the house,Then buy second houses, to match the needs of relevant exemption of inheritance tax, second house to buy their granddaughter's name. If they do this, they will not have any loan.Life insurance senior people like Collins is very urgent and necessary comparison of the policy, the insurance cover the growing health care costs due to common diseases and disorders, to ensure a one-time compensation to compensate for the loss of the family.Understanding of the couple is cautious investors through questionnaires,By sorting out the most reputable insurance providers, enabling comparison of the policy, the insurance cover the growing health care costs due to common diseases and disorders, to ensure a one-time compensation to compensate for the loss of the family.I plan to avoid all the risk, they also don't want to get any risk, I this plan can make no money to spend there won't be any special circumstances Collins. I this plan is can evade any risk planChanges made during project compared to original cation planIn order to make the plan is better, I did some optimization scheme.Buying or selling a homeIn the beginning of my plan, I'd like to suggest a house to buy mortgages. Collins house, but Collins is more than 70 years old, so it's best to let they don't have any loans, so if they sell a house, with the money earned bought the house can be a good way to help they don't have any loans. And then they can to nursing homes.When they buy a house should use the names of the children, it can avoid the estate tax-which they children a gift.Adjust customer combinationCollins have a checking account, capital bonds, debentures, bonds and 10% i asa treasury shares 2014, to adjust interest rates according to my portfolio Collins.I decided to check accounts and bond premium. Checking account and the bond interest rate of 0%, it has no profit Collins. But in the end I found through my capital bonds and bonds is of no use Collins. This is a better use of money to invest in other high interest rate, and some combination does not fit my two-year financial plan. So I decided to reduce the fourth results.Buy some insuranceAt the beginning of the financial plan, I just asked the Corinth buy insurance because they are over 70 years of age, the insurance can not only protect their health can also avoid inheritance. But in the end considering the better to avoid inheritance I also suggested that Collins bought some Child Trust Fund as a gift to their grandchildren, because they have a 14-year-old grandson, the age limit for the Children's Trust Fund, so buy the Children's Trust Fund is always a good way .Effectiveness of processOur goal is to ensure that the quality of life of Collins will not fall, not loans, establish reasonable financial strategy, achieve 2 years plan. In our basic assumption is the same, if Collins take my2 year follows family assets financial plan:In short, this is a feasible and effective financial plan,Sincerely hope Mr and Mrs Collins achieve the financial goals in future.4. ConclusionsFinancial plan design is a two-year plan before I carried out a series of studies, observational studies, and retrieve information from the Internet, looking for information books, surveys, and some of the strategic report on the financial analysis and risk analysis. Timescalse also report on the mission planning of this project. In the case of this report examines the factors of development, clear Collins needs for the needs of customers continue to report and planning. Understand their requirements, I have done a comprehensive analysis of background information on the couple and their family members and the collection of relevant data. Later, I came up with a complete blueprint for complex financial plan, after a week to consider the plan proposed the name of the customer to buy a house, their daughter, rather than buy their own homes so as not to inherit the house. Directional contour generation, focused on providing financial products. There is no doubt, I chose the most famous parts of the world's financial institutions such as Royal Bank of Scotland, HBOS, legal and general and sincere. , The choice of financial products,the benefit-needs analysis, ratio analysis and financial analysis of the specific numbers are involved. Later, I did a lot reference to genetic information and related tax provisions of exemption followed to improve the core strategy to address the inheritance tax.Finally, I suggest that Collins will continue to drink we keep in touch, according to the changing environment to constantly adjust the financial in a timely manner to address and adjust.。