题目内容
在民事诉讼中，当事人行使处分权的范围（）。
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因房屋所有权发生纠纷并诉之于法院，该诉讼在管辖上属于（）。
从解决民事纠纷机制的角度看，自决与和解属于（）。
The following data is available for both divisions:
The transfer price charged by Division B to Division A was negotiated some years ago between the previous divisional managers, who have now both been replaced by new managers. Head Office only allows Division A to purchase its fittings from Division B, although the new manager of Division A believes that he could obtain fittings of the same quality and appearance for $65 per set, if he was given the autonomy to purchase from outside the company. Division B makes no cost savings from supplying internally to Division A rather than selling externally.
Required:
(a) Under the current transfer pricing system, prepare a profit statement showing the profit for each of the divisions and for Bath Co as a whole. Your sales and costs figures should be split into external sales and inter-divisional transfers, where appropriate. (6 marks)
(b) Head Office is considering changing the transfer pricing policy to ensure maximisation of company profits without demotivating either of the divisional managers. Division A will be given autonomy to buy from external suppliers and Division B to supply external customers in priority to supplying to Division A.
Calculate the maximum profit that could be earned by Bath Co if transfer pricing is optimised. (8 marks)
(c) Discuss the issues of encouraging divisional managers to take decisions in the interests of the company as a whole, where transfer pricing is used. Provide a reasoned recommendation of a policy Bath Co should adopt. (6 marks)
Stationary Company was a joint stock company incorporated by four natural persons (A, B, C and D) and Fengli Co Ltd, with a total registered capital of RMB 50 million yuan. During the operations of the past three years, Stationary Company gained no profits in the financial years 2008 and 2009. In 2010 Stationary Company gained an after-tax profit of RMB 5 million yuan.
In the beginning of 2011 the board of directors of Stationary Company submitted to the general shareholders’ meeting for approval two resolutions. The proposed resolutions were on the following:
(i) The company would distribute dividends to the shareholders on the basis of 0·10 yuan per share with all its after-tax profit of RMB 5 million yuan for 2010;
(ii) For the purpose of getting financing from the bank, the company was to place a pledge with all the shares of its shareholders to the bank.
Required:
Answer the following questions in accordance with the relevant provisions of the Company Law, and give your reasons for your answer:
(a) state whether proposed resolution (i) on the distribution of dividends was in conformity with the law; (5 marks)
(b) state whether proposed resolution (ii) on placing the shares as a pledge for a loan was in conformity with the law. (5 marks)
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