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ACCA考试:P1-P3精选试题解析四(1)

2013-01-07 
ACCA考试《P1-P3》模拟试题及答案4

  Given the rivalry between TY and JK another aspect of disclosure can be considered. Given that either company could have disclosed the price fixing, there could be an element of JK attempting t o gain moral superiority over TY; disclosure could also be explained as JK being "better" morally than TY. In this case JK was therefore attempting again to achieve level 2.2 or even 3.1 by acting in the interests of society. However, disclosure could also have been punished by the imposition of a fine as TY was.

  In conclusion, disclosure was probably prompted by the necessity of avoiding a large fine-but with the intention of making JK appear to be more morally superior to TY.

  (b) (i) Public interest

  There is no overall definition or agreement on the term ' public interest '. However, he public interest is normally seen to refer to the ' common well-being ' or ' general welfare. '

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