Effective capacity refers to

A. the difference between design capacity and actual capacity of the organisation

B. the expected output that an operation can produce continuously, at the maximum rate without stopping

C. the output of an operation considering both planned stoppages and unplanned losses (e.g. poor work rate, absenteeism, new staff training)

D. the effectiveness of an organisation in managing its production capacity

E. the expected output of an operation considering planned stoppages (e.g. maintenance, shift changeovers, delays)

Which of the following can be classified as feedforward controls:

a. direct supervision of shift workers

b. employee selection process

c. financial and non-financial performance measures

d. quality agreements with material suppliers

e. cost variance analysis

f. detailed instruction manuals

According to Herzbergs two-factor theory:

A. Hygiene factors relate to the content of the jobs.

B. Improving hygiene factors increases the level of employees dissatisfaction.

C. Improving hygiene factors decreases the level of employees dissatisfaction.

D.Hygiene factors include recognition, responsibility and advancement in the jobs.

E. Improving hygiene factors increases the level of employees satisfaction.

According to the Codes of Ethics for professional accountants, which of the following statements is an element of the principle of 'professional competence and due care':

a. Accountants must maintain professional knowledge and skill.

b. Accountants must not compromise their professional judgement because of bias.

c. Accountants must act diligently in accordance with applicable technical standards.

d. Accountants must comply with relevant laws and regulations.

c and d

a and c

a, c and d

a only

a and b

b and c

a and b

d and f

b and d

c and e