In the words of the ACCA,F1 examiner,“success in the F1/FAB paper is dependent on accumulating a reasonable knowledge of a range of diverse subjects.As each of these subjects are disciplines in their own right,there is a vast array of material and no prospective candidate can possibly know every fact or understand every concept fully.”

With such a huge amount of material to work through anything that helps to understand more efficiently and effectively will be of great benefit to us and it will also help us apply our knowledge in the exam room.One tip I give my AVADO ACCA F1 students is to keep up-to-date with the news and,more importantly,to align news stories to your studies.

For example,take the recent forced removal of passenger David Dao from a United（Airlines）flight.This incident can be linked to many F1 syllabus areas,such as stakeholders or internal controls.However,my thoughts were immediately drawn to Corporate Codes of Ethics.Surely United has such a code in place（a Google search can confirm this）and,if so,is it being implemented effectively across the business?

This leads me to a couple of questions highlighted by the F1 examiner in recent exam reports that were not answered well by candidates.

Q1.以下哪一項(xiàng)應(yīng)納入企業(yè)道德準(zhǔn)則？

A）A detailed description of all of the commercial objectives of the company.

B）The consequences for employees of violating the standards of behaviour expected of them.

C）A summary of the responsibilities of the individual directors of the company.

D）A list of laws and regulations with which the company will comply.

關(guān)于美國(guó)案例，道德規(guī)范應(yīng)該概述企業(yè)的使命，價(jià)值觀，目標(biāo)和所有員工理解并能適用于他們工作生活的核心倫理原則。將這些基本知識(shí)應(yīng)用到問題1中，我們可以排除選項(xiàng)A，因?yàn)樗鼘?duì)于道德行為準(zhǔn)則來說只會(huì)太詳細(xì)。我們可以排除選項(xiàng)C，代碼將適用于所有員工。我們也可以對(duì)選項(xiàng)D進(jìn)行規(guī)則，因?yàn)榘ü緦⒆袷氐乃蟹珊头ㄒ?guī)并不實(shí)際。

剩余的選項(xiàng)B必須是正確的，并且道德守則往往包括對(duì)違反規(guī)則的雇員的后果。

這里有三個(gè)關(guān)鍵的學(xué)習(xí)要點(diǎn)-

第一，將現(xiàn)實(shí)世界應(yīng)用于我們的學(xué)習(xí)中來，有助于加強(qiáng)我們的理解;

其次，排除不正確的答案是幫助您選擇正確答案的重要考試技巧;

第三，你應(yīng)該用問題來建立知識(shí)和理解。

當(dāng)我們得到一個(gè)錯(cuò)誤的問題時(shí)，我們會(huì)有效地學(xué)習(xí)，然后弄清楚為什么我們錯(cuò)了。

Have a look at this second question relating to corporate codes of ethics:

Q2.以下哪一個(gè)是確保實(shí)施企業(yè)道德準(zhǔn)則中規(guī)定的最低標(biāo)準(zhǔn)行為的最有效方法？

A）Issuing a statement from the board of directors stating that the organisation will expect compliance with the code by all staff.

B）Introducing appropriate control systems and communicating the serious consequences of breaches of expected standards.

C）Ensuring that the code is communicated across the whole organisation,and reminding staff of its provisions in ongoing training.

D）Emphasising the benefits to the organisation of compliance with the code,including a higher level of trust by stakeholders.

我認(rèn)為這是一個(gè)棘手的問題，因?yàn)樗械拇鸢付际呛侠淼摹Ｈ欢?，嘗試著重于問題要求-確保代碼行為標(biāo)準(zhǔn)的實(shí)現(xiàn)是最有效的方法。查看這個(gè)問題的答案看看2016年十二月ACCA F1考官的報(bào)告，請(qǐng)閱讀其報(bào)告，因?yàn)樗麄兪且粋€(gè)特備重要的文件，可以讓你深入了解F1考試，并給予學(xué)習(xí)提示和實(shí)踐聯(lián)系。

      點(diǎn)擊在線咨詢澤稷老師，ACCA中文寶典免費(fèi)領(lǐng)，更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。