(ii) Theory Y. (5 marks)
5 All managers need to understand the importance of motivation in the workplace.Required:(a) Explain the ‘content theory’ of motivation. (5 marks)
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(ii) Analyse why moving to a ‘no frills’ low-cost strategy would be inappropriate for ONA.Note: requirement (b) (ii) includes 3 professional marks (16 marks)
(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRSincluding the provision in the opening IFRS balance sheet. (4 marks)
(ii) why the ‘fair value option’ was initially introduced and why it has caused such concern. (5 marks)
(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements ofAmbush for the year ended 30 November 2005. (4 marks)
(ii) the strategy of the business regarding its treasury policies. (3 marks)(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of thereport.)
(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks