Question: Eltern plc is an unlisted company with

> A recently incorporated power company, set up after the privatization of the electricity and coal industries, owns the following assets: An electricity generating station, capable of being fuelled either by coal or by oil. Three coal mines, located som

> Indico Ltd is a well-established company that has operated in a sound but static market for many years where it has been the dominant supplier. Over the past three years it has diversified into three new product areas that are unrelated to each other and

> Sliced Bread plc is a divisionalized company. Among its divisions are Grain and Bakery. Grain’s operations include granaries, milling and dealings in the grain markets; Bakery operates a number of bakeries. The following data relate to

> J plc’s business is organized into divisions. For operating purposes, each division is regarded as an investment centre, with divisional managers enjoying substantial autonomy in their selection of investment projects. Divisional manage

> (a). Briefly explain how the measurement of divisional performance differs when assessing the achievement of strategic targets as distinct from operational targets. (b). J is a hospital supplying a wide range of healthcare services. The government has c

> Fischer Ltd manufactures a range of chess sets, and operates a standard costing system. Information relating to the Spassky design for the month of March is as follows: 1. Standard costs per 100 sets (£) Raw materials: Plaster of Paris, 20k

> Variance investigation decisions are normally explained in textbooks by simple models, which assume the availability of a significant amount of information. An example of this approach is as follows. The managers estimate the probability of any variance

> In the new industrial environment, the usefulness of standard costing is being challenged and new approaches sought. One approach, pioneered by the Japanese, is to replace standard costs by target costs. You are required: (a). to describe the problems as

> A questionnaire survey based on the responses of 272 practising UK management accountants who were members of the Chartered Institute of Management Accountants (CIMA) revealed that approximately 81 per cent of the respondent firms used absorption costing

> Tardy Taxis operates a fleet of taxis in a provincial town. In planning its operations for November, it estimated that it would carry fare-paying passengers for 40 000 miles at an average price of £1 per mile. However, past experience suggested that the

> (a). Describe and comment briefly on the basis and limitations of the control chart approach to variance investigation decisions. (b). The following analysis is available for the month of April for Department A: (£) Standard direct materia

> Zits Ltd makes two models for rotary lawn mowers, the Quicut and the Powacut. The company has a sales director and, reporting to her, two product managers, each responsible for the profitability of one of the two models. The company’s f

> Casement Ltd makes windows with two types of frame: plastic and mahogany. Products using the two types of material are made in separate premises under the supervision of separate production managers. Data for the three months ended 30 November are shown

> Tungach Ltd makes and sells a single product. Demand for the product exceeds the expected production capacity of Tungach Ltd. The holding of stocks of the finished product is avoided if possible because the physical nature of the product is such that it

> A company operates a number of hairdressing establishments that are managed on a franchise arrangement. The franchisor offers support using a PC package that deals with profit budgeting and control information. Budget extracts of one franchisee for Novem

> An article in Management Accounting concluded that there will always be some budgetary padding in any organization. Requirements: (a). As management accountant, write a report to your finance director, explaining what steps can be taken by you, and by

> Bamfram plc is a well-established manufacturer of a specialized product, a Wallop, which has the following specifications for production: The standard direct labour hours to produce a Wallop at the standard wage rate of £10.50 per hour has

> The following data have been collected for the month of April by a company which operates a standard absorption costing system: Actual production of product EM ……………………………………………… 600 units Actual costs incurred: ………………………………………………………………………… (£) Direct m

> The following profit reconciliation statement has been prepared by the management accountant of ABC Limited for March: The standard cost card for the company’s only product is as follows: The following information is also available:

> According to Andrew Coyne, the author of an article published in the National Post (Canada), the $14 billion in public funds handed out to General Motors and Chrysler by the governments of Canada and Ontario was one of the largest corporate bail-outs in

> The Eastern Division of Countryside Communications plc assembles a single product, the Beta. The Eastern Division has a fixed price contract with the supplier of the materials used in the Beta. The contract also specifies that the materials should be fre

> A manufacturing company has provided you with the following data, which relate to component RYX for the period which has just ended: Overheads are absorbed at a rate per standard labour hour. Required: (a). (i). Calculate the fixed production overhea

> You are the management accountant of T plc. The following computer printout shows details relating to April: T plc uses a standard absorption costing system. There was no opening or closing work in progress. Requirements: (a). Prepare a statement tha

> You are employed as the assistant management accountant in the group accountant’s office of Hampstead plc. Hampstead recently acquired Finchley Ltd, a small company making a specialist product called the Alpha. Standard marginal costing

> (a). JB plc operates a standard marginal cost accounting system. Information relating to product J, which is made in one of the company departments, is given below: Standard marginal product cost Product J ………………………………………………………………………………………. Unit (£) Dir

> (a). Discuss the behavioural arguments for and against involving those members of management who are responsible for the implementation of the budget in the annual budget setting process. (b). Explain how the methods by which annual budgets are formulat

> The board of directors of Portend Ltd are considering two mutually exclusive investments each of which is expected to have a life of five years. The company does not have the physical capacity to undertake both investments. The first investment is relati

> The managing director of your company believes that the existing annual budget system is costly to operate and produces unsatisfactory results due to: long preparation period; business decisions being made throughout the year; unpredictable changes in th

> A budgetary planning and control system may include many individual budgets which are integrated into a ‘master budget’. You are required to outline and briefly explain with reasons the steps that should normally be taken in the preparation of master bud

> QR Limited operates a chemical process that produces four different products Q, R, S and T from the input of one raw material plus water. Budget information for the forthcoming financial year is as follows: (£000) Raw materials cost â

> An article written by Ben Chu published in The Independent newspaper in 2016 demonstrated why the classical economic view of humans as rational decision-makers is often very wide of the mark. When individuals evaluate a financial decision, when a busines

> The chief executive of your organization has recently seen a reference to zero-based budgeting. He has asked for more details of the technique. You are required to prepare a report for him explaining: (a). what zero-based budgeting is and to which areas

> In the context of budgetary control, certain costs are not amenable to the use of flexible budgets. These include some costs which are often called ‘discretionary’ (or ‘programmed’). You are required to explain: (a). the nature of discretionary (or progr

> (a). Discuss the use of the following as aids to each of planning and control: (i). rolling budgets; (ii). flexible budgets; (iii). planning and operational variances. (b). Discuss the extent to which the incidence of budgetary slack is likely to be affe

> Explain the meaning of each of the undernoted terms, comment on their likely impact on cash budgeting and profit planning and suggest ways in which any adverse effects of each may be reduced. (a). Budgetary slack. (b). Incremental budgets. (c). Fixed bud

> X plc manufactures Product X using three different raw materials. The product details are as follows: The company is considering its budgets for next year and has made the following estimates of sales demand for Product X for July to October: It is c

> What is zero-based budgeting and how does it differ from other more traditional forms of budgeting? Discuss the applicability of zero-based budgeting to profit-oriented organizations.

> Tilsley Ltd manufactures motor vehicle components. It is considering introducing a new product. Helen Foster, the production director, has already prepared the following projections for this proposal: Helen Foster has recommended to the board that the

> The Northshire Hospital Trust operates two types of specialist X-ray scanning machine, XR1 and XR50. Details for the next period are estimated as follows: A brain scan is normally carried out on machine type XR1: this task uses special X-ray plates cos

> A company manufactures and retails clothing. You are required to group the costs that are listed below and numbered (1) – (20) into the following classifications (each cost is intended to belong to only one classification): (i). direct materials; (ii). d

> From the information given below you are required to: (a). Prepare a standard cost sheet for one unit and enter on the standard cost sheet the costs to show sub-totals for: (i). prime cost; (ii). variable production cost; (iii). total production cost; (i

> Many low-cost carriers such as easyJet and Ryanair regularly offer flights to customers at low prices. They continue to do this even during depressed economic times. Both continued to make good profits in 2015 with easyJet posting pre-tax profits of £686

> The Rosrock Housing Association has two types of housing estate in the Rosburgh area (A and B). The following information is available: (i) The association has its own squad of painters who carry out painting and decorating work on the housing estates. T

> A company is to carry out a major modernization of its factory commencing in two weeks, time. During the modernization, which is expected to take four weeks to complete, no production of the company’s single product will be possible. The following additi

> D Limited is preparing its annual budgets for the year to 31 December. It manufactures and sells one product, which has a selling price of £150. The marketing director believes that the price can be increased to £160 with effect from 1 July and that at t

> The evidence of many recent studies suggests that there are major differences between current theories of investment appraisal and the methods which firms actually use in evaluating long-term investments. You are required to: (a). present theoretical ar

> Parsifal Ltd is a private company whose ordinary shares are all held by its directors. The chairman has recently been impressed by the arguments advanced by a computer salesman, who has told him that Parsifal will be able to install a fully operational c

> The general manager of the nationalized postal service of a small country, Zedland, wishes to introduce a new service. This service would offer same-day delivery of letters and parcels posted before 10am within a distance of 150 kilometers. The service w

> Pavgrange plc is considering expanding its operations. The company accountant has produced pro forma profit and loss accounts for the next three years assuming that: (a). The company undertakes no new investment. (b). The company invests in Project 1. (c

> Eckard plc is a large, all-equity financed, divisional zed textile company whose shares are listed on the London Stock Exchange. It has a current cost of capital of 15 per cent. The annual performance of its four divisions is assessed by their return on

> LF Ltd wishes to manufacture a new product. The company is evaluating two mutually exclusive machines, the Reclo and the Bunger. Each machine is expected to have a working life of four years and is capable of a maximum annual output of 150 000 units. Cos

> Allan Stratton is a cost management consultant with over 35 years of experience, who shares the benefit of his experience providing tools and resources via the internet. In one of his articles he describes how cost structures vary for different industrie

> Chinese computer manufacturer Lenovo had an annual turnover of $45 billion for the year-ended 31 March 2016, of which 66 per cent was in the personal computer market. This market includes desktops, tablets and notebooks. A report on the internet in Octob

> The side chain of tryptophan is not considered to be basic, despite the fact that it possesses a nitrogen atom with a lone pair. Explain

> When leucine is prepared with an amidomalonate synthesis, isobutylene (also called 2methylpropene) is a gaseous by-product. Draw a mechanism for the formation of this by-product.

> Draw the alkyl halide that would be necessary to make the amino acid tyrosine using an amidomalonate synthesis. This alkyl halide is highly susceptible to polymerization. Draw the structure of the expected polymeric material.

> Draw a mechanism for the following reaction: H,N. N. HO. HO. ألها

> A proline residue will often appear at the end of an α helix but will rarely appear in the middle. Explain why proline generally cannot be incorporated into an α helix.

> Draw the structure of the protected amino acid that must be anchored to the solid support in order to use a Merrifield synthesis to prepare leucine enkephalin. (N terminus) Try-Gly-Gly-Phe-Leu (C terminus)

> Identify all of the steps necessary to prepare the tripeptide Leu-Val-Ala with a Merrifield synthesis.

> Identify the steps you would use to combine Val-Leu and Phe-Ile to form the tetrapeptide Phe- Ile-Val-Leu.

> Draw all four possible dipeptides that are obtained when a mixture of L-phenylalanine and L-alanine is treated with DCC.

> Show all steps necessary to make the dipeptide Phe-Ala from L-phenylalanine and L-alanine.

> Draw the structure of the product with the molecular formula C10H10O that is obtained when the compound below is heated with aqueous acid. - CN H,0" Нeat

> Predict the major product(s) of the reaction between L-valine and: a. MeOH, H+ b. Di-tert-butyl-dicarbonate c. NaOH, H2O d. HCl

> When the N terminus of a peptide is acetylated, the peptide derivative that is formed is unreactive toward phenyl isothiocyanate. Explain. Acetylation PEPTIDE H. 'N' PEPTIDE H Zーエ

> Glucagon is a peptide hormone produced by the pancreas that, with insulin, regulates blood glucose levels. Glucagon is comprised of 29 amino acid residues. Treatment with trypsin yields four fragments, while treatment with chymotrypsin yields six fragmen

> Treatment of a tripeptide with phenyl isothiocyanate yields compound A and a dipeptide. Treatment of the dipeptide with phenyl isothiocyanate yields compound B and glycine. Identify the structure of the starting tripeptide. HN- HN- S. Compound A Comp

> Identify the N-terminal residue of a peptide that yields the following PTH derivative upon Edman degradation: HN- S.

> Bradykinin has the following sequence: (N terminus) Arg-Pro-Pro-Gly-Phe-Ser-Pro-Phe-Arg (C terminus) Identify all fragments that will be produced when bradykinin is treated with: a. Trypsin b. Chymotrypsin

> Propose two structures for a tripeptide that contains glycine, L-alanine, and L-phenylalanine, but does not react with phenyl isothiocyanate.

> Green fluorescent protein (GFP), first isolated from bioluminescent jellyfish, is a protein containing 238 amino acid residues. The discovery of GFP has revolutionized the field of fluorescence microscopy, which enables biochemists to monitor the biosynt

> It is believed that penicillin antibiotics are biosynthesized from amino acid precursors. Identify the two amino acids that are most likely utilized during the biosynthesis of penicillin antibiotics: -N- COOH I-Z

> From its amino acid sequence, draw the form of aspartame that is expected to predominate at physiological pH: Asp-Phe-OCH3

> 91. What is the major product of this reaction? 92. Which structure is NOT an intermediate in the following reaction? 93. Which reagents can be used to make this compound? N-H ? Catalytic H+ (-H0) но. N. NH. HO N- (b) (c) (d) OCH,CH, Catalytic

> Methionine enkephalin is a pentapeptide that is produced by the body to control pain. From the sequence of its amino acid residues, draw a bondline structure of methionine enkephalin. N terminus C terminus Tyr-Gly-Gly-Phe-Met Methionine enkephalin

> Draw a bond-line structure of the peptide that corresponds with the following sequence of amino acid residues and identify the N terminus and C terminus: Trp-Val-Ser-Met-Gly-Glu

> Draw the predominant form of Asp-Lys-Phe at physiological pH.

> Using three-letter abbreviations, identify all possible acyclic tripeptides containing L-leucine, L-methionine, and L-valine.

> Using an asymmetric catalytic hydrogenation, identify the starting alkene that you would use to make L-histidine.

> How many different pentapeptides can be constructed from the 20 naturally occurring amino acids in Table 25.1? From Table 25.1: TABLE 25.1 THE STRUCTURES OF THE TWENTY NATURALLY OCCURRING AMINO ACIDS THAT ARE FOUND IN PROTEINS Name Structure Abbrev

> Show how racemic valine can be prepared by each of the following methods: a. The Hell–Volhard–Zelinsky reaction b. The amidomalonate synthesis c. The Strecker synthesis

> Predict the major product(s) in each of the following cases: ? он 1) Rrz. PRI, 2) H,0 3) Excess NH3 (a) ? 1) NICI, NaCN 2) H,0 (b) EIO OEt 1) NANF 2) CH,I 3) H,0", heat ? N. (c)

> The amidomalonate synthesis can be used to prepare amino acids from alkyl halides. When the amidomalonate synthesis is used to make glycine, no alkyl halide is required. Explain.

> The following compound was isolated from nerve cells: a. Describe how this compound differs in structure from fats and oils. b. Three products are obtained when this compound is hydrolyzed with aqueous sodium hydroxide. Draw the structures of all three

> Acrolein is an α,β-unsaturated aldehyde that is used in the production of a variety of polymers. Acrolein can be prepared by treating glycerol with an acid catalyst. Propose a plausible mechanism for this transformation. OH

> Starting with the following compound and using any other reagents of your choice, outline a synthesis for trimyristin: エ

> Limonene is an optically active compound isolated from the peels of lemons and oranges. a. Is limonene a monoterpene or a diterpene? b. Treatment of limonene with excess HBr yields a compound with the molecular formula C10H18Br2. Identify the structure

> Identify the reagents you would use to convert oleic acid into each of the following compounds: a. Stearic acid b. Ethyl stearate c. 1-Octadecanol d. Nonanedioic acid e. 2-Bromostearic acid

> Olestra is a noncaloric oil substitute that is produced by esterifying sucrose with eight equivalents of fatty acids obtained from the hydrolysis of vegetable oils. The eight fatty acid residues give Olestra the consistency and flavor of cooking oil, bu

> Identify the products expected when estradiol is treated with each of the following reagents: a. Excess Br2 b. PCC c. A strong base followed by excess ethyl iodide d. Excess acetyl chloride in the presence of pyridine

> Using vinyl acetate as your only source of carbon atoms, design a synthesis for the following polymer: OAc Vinyl acetate

> When ethylene oxide is treated with a strong nucleophile, the epoxide ring is opened to form an alkoxide ion that can function as a nucleophile to attack another molecule of ethylene oxide. This process repeats itself, and a polymer is formed. The resul

> When 3-methyl-1-butene is treated with a catalytic amount of BF3 and H2O, a cationic polymerization process occurs, but the expected homopolymer is not formed. Instead, a random copolymer is obtained. a. Explain why there are two different repeating uni

> Draw the enantiomer of cholesterol.

> For a pair of keto-enol tautomers, explain how IR spectroscopy might be used to identify whether the equilibrium favors the ketone or the enol.

> Draw the structure of an achiral triglyceride that contains two oleic acid residues and one palmitic acid residue.

> When a solution of aqueous sodium hydroxide is spilled on polyester clothing, a hole develops in the fabric. Describe how the polyester is destroyed.

> As described in the Practically Speaking box in Section 27.7, poly(vinyl alcohol) is used as a precursor to make PVB for use in automobile windshields. Poly(vinyl alcohol) can be prepared by polymerizing vinyl acetate and then removing the acetate groups

> Draw the polymer that is expected when the following monomers react under acidic conditions. You may find it helpful to review Section 19.6. NH, ? (H*) H,N