Which THREE principles are explicitly named in the CIMA Ethical Code for Management Accountants Part A?

CIMA has conducted research into the implications of sustainability for business. CIMA's report contained a number of key conclusions. Which of the following statements was NOT a conclusion in CIMA's report?

Select the MOST appropriate leadership style to manage each change situation outlined below.

LMN sells fashion clothing at competitive prices through its own retail stores. The clothes are manufactured for LMN by contractors in other countries.
In the past 4 years LMN has progressively lost market share to rival shops and online stores. This has been the consequence of poor designs, poor quality, and poor customer service.
In the past 3 years LMN tried to respond to this declining market share in several ways:
* Used e-sourcing to increase the number of suppliers LMN uses in order to obtain a larger choice of designs.
* Used e-procurement to buy in greater quantities to reduce cost per item.
* Warned each supplier that LMN will use a different supplier unless prices are reduced and better designs provided.
* Closed its own design studio to save costs, relying instead on its suppliers for designs.
* Reallocated budgets away from funding for customer research towards increased advertising.
* Avoided costs of product returns by making it difficult for customers to return items for a refund.
* Cancelled investment in a Customer Relationship Management system (CRM) to use the funds to finance its rising inventories.
You have been asked to suggest ways to improve the supply chain of LMN. This requires you to make a presentation to the Board of LMN.
Which THREE of the following techniques would improve the supply chain of LMN?

QQQ is a family run business which manufactures and sells chocolate. QQQ employs 80 staff in its factory and shops. It operates 10 shops within a number of small towns in the northern region of Country P.
In the last four years, demand for QQQ's products has decreased, as customers in its local region are increasingly shopping in large supermarkets and out of town facilities, which are more convenient and tend to offer cheaper priced goods. The recent economic recession has hit the region hard and many local people have moved away to find work in other regions of the country. The internet has also impacted upon its business, as many customers are now making purchases of chocolate via the internet.
The Managing Director (MD) of QQQ has recently retired and the Board took the decision to make an external appointment to replace him. The new MD believes that QQQ needs to invest in new technology within its factory. This would reduce staffing levels by 15% and would reduce wastage and costs, allowing QQQ to offer more competitively priced products. He also believes that QQQ must invest in its own website. However QQQ's staff are very unhappy with these proposals. Some of the family members of the Board are concerned that this change will destroy the family tradition and reputation of QQQ that has been built up over many years.
Select the correct descriptor for each of the forces for change below.