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支架支柱与缸体动作可靠无损坏，密封良好，无窜液、漏液现象。支柱和千斤的划痕深度不能大于()mm砸伤面积不大于50mm2。
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The IFAC code of professional ethics (2009), adopted as being relevant to ACCA members and students, contains the following advice.
‘A professional accountant in business or an immediate or close family member may be offered an inducement. Inducements may take various forms, including gifts, hospitality, preferential treatment, and inappropriate appeals to friendship or loyalty. Offers of inducements may create threats to compliance with the fundamental principles [of professionalism].’
Executive director and qualified accountant Ann Koo was in charge of awarding large outsourcing contracts for a large public listed company. When her family fell into debt, she looked for a way to make some additional income. When her company was seeking to place a contract for a large outsourced service, without inviting other tenders from which to select, she accepted a bid from one supplier who said it would pay her $50,000 as a ‘thank you’ once the contract was awarded. She justified her behaviour by reminding herself that she obtained her job partly because she was an accountant and that she had worked extremely hard to obtain her accounting qualification. She believed she was entitled to make a ‘higher personal return’ on her investment of time and effort in her accountancy training and through successful qualification as a professional accountant.
Required: (a) Briefly describe the five types of ethical threats in the IFAC code of professional ethics (2009) and discuss how accepting excessive ‘gifts’ or ‘hospitality’ can give rise to some of these threats within this case. (9 marks)
(b) Criticise Ann Koo’s beliefs and behaviour, and explain why accepting the $50,000 conflicts with her duty to uphold the public interest. (10 marks)
(c) The IFAC code also highlights the need for: ‘up-to-date education [for directors] on ethical issues and the legal restrictions and other regulations around potential insider trading.’
Required:
Explain what ‘insider dealing/trading’ is and why it is an unethical and often illegal practice. (6 marks)
进行列车简略试验时，当制动主管达到规定压力后，将自动制动阀手把置于()位减压100kpa。
区分造血干细胞相早期造血祖细胞的依据是
志贺氏菌的主要毒力因素包括
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