《會計師與企業(yè)（F1）》 -課程教學大綱

PAGEPAGE63《會計師與企業(yè)（F1）》課程教學大綱一、課程基本信息課程代碼：16073603課程名稱：會計師與企業(yè)（F1）英文名稱：BusinessandTechnology課程類別：專業(yè)課學時：48學時學分：3學分適用對象：會計學（國際會計ACCA）班考核方式：閉卷筆試。本課程的成績考核包括平時作業(yè)和期末考試兩部分，其中平時考核成績占課程總成績的40%（含作業(yè)、出勤、課堂參與），期末考試成績占課程總成績的60%。二、課程簡介ThiscourseF1BusinessandTechnology,introducesstudentswhomaynothaveabusinessbackground,tothebusiness,whichasanentityismadeupofpeopleandsystemswhichinteractwiththeenvironmentandwitheachother.Thesyllabusbeginswithexaminingthepurposeandtypesofbusinesswhichexist,thekeystakeholdersandtherightsandresponsibilitiesthatbusinesseshaveinconnectionwiththem,exploringtheexternalinfluencesthataffectthebusinessinitsenvironment,includingeconomic,legal,socialandtechnologicalfactors.Thesyllabusthenexaminesthestructureandfunctionsofbusiness,focusingoncorporategovernanceandthespecificaccountingrelatedrolesinthisprocess,particularlyinfinancialreporting,assurance,controlandcompliance.Thesyllabusthenintroduceskeyleadership,managementandpeopleissuessuchaseffectiveindividualandteambehavior,motivationandpersonaleffectiveness.Thefinalsectionofthesyllabusexamineshowbehavioratalllevelswithinbusinessshouldbeunderpinnedbyacceptedprofessionalethicsandprofessionalvalues.三、課程性質與教學目的Tointroduceknowledgeandunderstandingofthebusinessanditsenvironmentandtheinfluencethishasonhoworganisationsarestructuredandontheroleoftheaccountingandotherkeybusinessfunctionsincontributingtotheefficient,effectiveandethicalmanagementanddevelopmentofanorganisationanditspeopleandsystems.四、教學內容及要求PartAThebusinessorganization,it’sstakeholdersandtheexternalenvironmentInthispart,candidatesshouldbeabletounderstandthepurposeandtypesofbusinessesandhowtheyinteractwithkeystakeholdersandtheexternalenvironment.Themaincontentsinclude:1.Thepurposeandtypesofbusinessorganization;2.Stakeholdersinbusinessorganisations;3.Politicalandlegalfactorsaffectingbusiness;4.Macroeconomicfactors;5.Microeconomicfactors;6.Socialanddemographicfactors;7.Technologicalfactors;8.Environmentalfactors;9.Competitivefactors.第一章Chapter1--Businessorganizationsandtheirstakeholders（一）目的與要求Chapterlearningobjectivesandrequirements1.Thepurposeandtypesofbusinessorganisation2.Identifythemainstakeholdergroupsandtheobjectivesofeachgroup（二）教學內容Chapterlearningcontents第一節(jié)§1.11.主要內容Maincontentsa)Define‘businessorganisations’andexplainwhytheyareformed.b)Describecommonfeaturesofbusinessorganisations.c)Outlinehowbusinessorganisationsdiffer.d)Listtheindustrialandcommercialsectorsinwhichbusinessorganisationsoperate.e)Identifythedifferenttypesofbusinessorganisationandtheirmaincharacteristics:2.基本概念和知識點Basicconceptsi)Commercialii)Not-for-profitiii)Publicsectoriv)Non-governmentalorganisationsv)Cooperatives3.問題與應用QuestionsandapplicationsOrganisationscanachieveresultswhichindividualscannotachievebythemselves.Afootballteamcanbedescribedasanorganisationbecause:?Ithasanumberofplayerswhohavecometogethertoplayagame.?Theteamhasanobjective(toscoremoregoalsthanitsopponent).?Todotheirjobproperly,themembershavetomaintainaninternalsystemofcontroltogettheteamtoworktogether.Intrainingtheyworkouttacticssothatinplaytheycanrelyontheballbeingpassedtothosewhocanscoregoals.Animportantdifferenceinthelistaboveisbetweenprofitorientated('commercial')andnon-profitorientatedorganisations.Theorganisationsthatmakeupthepublicsectorvaryfromcountrytocountry,butgenerallyinclude:?police?military?publictransport?primaryeducation?healthcareforthepoorTheprivatesectorwillthereforenormallyinclude:Withinthesewillbebothprofitseekingandnotforprofitorganisations.?businesses?charitiesand?clubs.Anon-governmentalorganisation(NGO)isalegallyconstitutedorganisationofpeopleactingtogetherindependentlyfromanyformofgovernment.NGOsinclude:?theRedCross?DoctorsWithoutBorders?Greenpeace?AmnestyInternationalIntheUK,thelargestexampleofaco-operativeistheCo-operative.Group,whichhasover5.5millionmembersandoperatesindiversemarkets,suchasbanking,travelandgroceries第二節(jié)§1.21.主要內容Maincontentsa)Definestakeholdersandexplaintheagencyrelationshipinbusinessandhowitmayvaryindifferenttypesofbusinessorganisation.b)Defineinternal,connectedandexternalstakeholdersandexplaintheirimpactontheorganisation.c)Identifythemainstakeholdergroupsandtheobjectivesofeachgroup.d)Explainhowthedifferentstakeholdergroupsinteractandhowtheirobjectivesmayconflictwithoneanother.e)Comparethepowerandinfluenceofvariousstakeholdergroupsandhowtheirneedsshouldbeaccountedfor,suchasundertheMendelowframework.2.基本概念和知識點Basicconceptsinternal,connectedandexternalstakeholders3.問題與應用QuestionsandapplicationsStakeholdersarethoseindividualsorgroupsthat,potentially,haveaninterestinwhattheorganizationdoes.Thesestakeholderscanbewithintheorganisation,connectedtotheorganisationorexternaltotheorganisation.Explainhowthedifferentstakeholdergroupsinteractandhowtheirobjectivesmayconflictwithoneanother.Comparethepowerandinfluenceofvariousstakeholdergroupsandhowtheirneedsshouldbeaccountedfor,suchasundertheMendelowframework.（三）思考與實踐Chapterquestionsandpractices(1)FlorenceNightingalerunsasuccessfulandgrowingsmallbusinessasasoletrader.ShewishestoexpandthebusinessandhashereyesonScutariLtd,asmallprivatelimitedcompanyinthesameline.Aftertheacquisition,sherunsthetwobusinessesasiftheywereoneoperationmakingnodistinctionbetweenthem.Whatisthelegalformofthebusinesssheisrunning?Thisisquiteatrickyquestion.Forexample,ifsuppliershavecontractswithScutariLtd,thecontractiswiththecompany,andFlorenceisnotlegallyliableforthecompany'sdebts.IftheircontractsarewithFlorence,thentheyaredealingwithherpersonally.Florencehastomakeachoice.(a)Shecanruntheentirebusinessasasoletrader,inwhichcaseScutariLtd'sassetsmustbetransferredtoher(b)Shecanrunherentirebusinessasalimitedcompany,inwhichcaseshewouldcontributetheassetsofherbusinessascapitaltothecompany(c)Shecanensurethatthetwobusinessarelegallydistinctintheirassets,liabilities,incomeandexpenditure(2)Aprivatesectororganisationisoneownedorrunby:ACentralgovernmentBLocalgovernmentCGovernmentagenciesDNoneoftheaboveD.Noneoftheabove.Apublicsectororganisationisownedorrunbycentralorlocalgovernment.(3)Herearefourstatementsrelatingtothefeaturesofdifferenttypesoforganisation:AThistypeoforganisationcansellitssharestothepublic.BThistypeoforganisationisownedandrunbytwoormorepeoplewhoarelegallyindistinguishablefromtheorganisationitself.CThistypeoforganisationiscontrolledbythegovernment.DThistypeoforganisationisownedanddemocraticallycontrolledbyitsmembers.Required:(a)Identifythedescriptionabovewhichisassociatedwitheachofthefollowingtypesoforganisation,byselectingA,B,C,Dornone.(i)Privatelimitedcompany(ii)Partnership(iii)Publiclimitedcompany(iv)Cooperative(v)Publicsectororganization(vi)Soletrade(b)Belowarefourtypesoforganisation:ACharitiesBSchoolsCLimitedcompaniesDPoliceforcesRequired:WritedownwhichtwooftheabovearemostlikelytobeclassifiedaspartoftheprivatesectorbyselectingTWOofthelettersfrom(A,B,C,D)Thecorrectanswersare:(i)None(ii)B(iii)A(iv)D(v)C(vi)None(b)Theprivatesectorreferstoorganisationsthatarerunbyprivateindividualsandgroupsratherthanthegovernment.Therefore,thecorrectanswersareAandC.（四）教學方法與手段TeachingmethodsLecturing,presentationingroup,discussingandetal.第二章Chapter2--Thebusinessenvironment（一）目的與要求Chapterlearningobjectivesandrequirements1.Politicalandlegalfactorsaffectingbusiness2.Socialanddemographicfactors3.Technologicalfactors4.Environmentalfactors5.Competitivefactors（二）教學內容Chapterlearningcontents第一節(jié)§2.11.主要內容Maincontentsa)Explainhowthepoliticalsystemandgovernmentpolicyaffecttheorganisation.b)Describethesourcesoflegalauthority,includingsupra-nationalbodies,nationalandregionalgovernments.c)Explainhowthelawprotectstheemployeeandtheimplicationsofemploymentlegislationforthemanagerandtheorganisation.d)Identifytheprinciplesofdataprotectionandsecurity.e)Explainhowthelawpromotesandprotectshealthandsafetyintheworkplace.f)Recognizetheresponsibilityoftheindividualandorganisationforcompliancewithlawsondataprotection,securityandhealthandsafety.g)Outlineprinciplesofconsumerprotectionsuchassaleofgoodsandsimplecontract.2.基本概念和知識點BasicconceptsPoliticalfactors,laws,contracts,consumerprotection3.問題與應用QuestionsandapplicationsWhatevertheoverallstrategicmanagementmethodused,noorganisationislikelytoachieveitsaimsifitfailstotakeintoaccountthecharacteristicsoftheenvironmentinwhichitoperates.Governmentpolicyinfluencestheeconomicenvironment,theframeworkoflaws,industrystructureandcertainoperationalissues.Politicalinstabilityisacauseofrisk.Differentapproachestothepoliticalenvironmentapplyindifferentcountries.Internationaltradeissubjecttoafurtherlayerofinternationallawandregulation.Muchlegislation(andnotenougheconomicknowledge)hasbeenaimedattheideaof'employmentprotection'.Asaresult,allformsofterminationofemploymentmustbetreatedwithgreatcare.Privacyistherightoftheindividualnottosufferunauthorizeddisclosureofinformation.The(UK)DataProtectionAct1998protectsindividualsaboutwhomdataisheld.BothmanualandcomputerisedinformationmustcomplywiththeAct.Peopleshouldbeabletobeconfidentthattheywillnotbeexposedtoexcessiveriskwhentheyareatwork.Thismeansthatriskanddangermustbeactivelymanaged.Acontractisalegallybindingagreement.第二節(jié)§2.21.主要內容Maincontentsa)Explainthemediumandlong-termeffectsofsocialanddemographictrendsonbusinessoutcomesandtheeconomy.b)Describetheimpactofchangesinsocialstructure,values,attitudesandtastesontheorganisation.c)Identifyandexplainthemeasuresthatgovernmentsmaytakeinresponsetothemediumandlong-termimpactofdemographicchange.2.基本概念和知識點Basicconceptsmediumandlong-term,demographic,socialstructure,values,attitudesandtastes3.問題與應用QuestionsandapplicationsDescribetheimpactofchangesinsocialstructure,values,attitudesandtastesontheorganisation.Identifyandexplainthemeasuresthatgovernmentsmaytakeinresponsetothemediumandlong-termimpactofdemographicchange.第三節(jié)§2.31.主要內容Maincontentsa)Explainthepotentialeffectsoftechnologicalchangeontheorganisationstructureandstrategy:b)Describetheimpactofinformationtechnologyandinformationsystemsdevelopmentonbusinessprocesses.2.基本概念和知識點BasicconceptsDownsizing,Delayering,Outsourcing3.問題與應用QuestionsandapplicationsInformationsystemsandinformationtechnologyhaveplayedasignificantroleinthedevelopmentofthemodernbusinessenvironmentincludingencouragingtheflatteningoforganisationhierarchiesandwideningspansofcontrol.OthereffectsofITonorganisationsinclude:–Routineprocessing(biggervolumes,greaterspeed,greateraccuracy)–Digitalinformationandrecordkeeping–Newskillsrequiredandnewwaysofworking–RelianceonIT–Newmethodsofcommunicationandofprovidingcustomerservice–Interoperability(encouragescollaborationacrossorganisationboundaries)andopensystems–Theviewofinformationasavaluableresource–Theviewofinformationasacommoditywhichcanbebought,soldorexchanged('informationmarket')第四節(jié)§2.41.主要內容Maincontentsa)Listwaysinwhichthebusinessescanaffectorbeaffectedbyitsphysicalenvironment.b)Describewaysinwhichbusinessescanoperatemoreefficientlyandeffectivelytolimitdamagetotheenvironment.c)Identifythebenefitsofeconomicsustainabilitytostakeholders.2.基本概念和知識點Basicconceptsphysicalenvironment3.問題與應用QuestionsandapplicationsThereisincreasingconcernaboutbusinesses'relationshipwiththenaturalenvironment.Businessesmaysuffersignificantcostsandalossofreputationifproblemsarise.第五節(jié)§2.51.主要內容Maincontentsa)Identifyabusiness’sstrengths,weaknessesopportunitiesandthreats(SWOT)inamarketandthemainsourcesofcompetitiveadvantage.b)IdentifythemainelementswithinPorter’svaluechainandexplainthemeaningofavaluenetworkc)ExplainthefactorsorforcesthatinfluencethelevelofcompetitivenessinanindustryorsectorusingPorter’sfiveforcesmodel.d)Describetheactivitiesofanorganisationthataffectitscompetitiveness:2.基本概念和知識點BasicconceptsSWOT,valuechai,competitiveforces3.問題與應用QuestionsandapplicationsThevaluechaindescribesthoseactivitiesoftheorganisationthataddvaluetopurchasedinputs.Primaryactivitiesareinvolvedintheproductionofgoodsandservices.Supportactivitiesprovidenecessaryassistance.Linkagesaretherelationshipsbetweenactivities.Managingthevaluechain,whichincludesrelationshipswithoutsidesuppliers,canbeasourceofstrategicadvantage.Thecompetitiveenvironmentisstructuredbyfiveforces:barrierstoentry;substituteproducts;thebargainingpowerofcustomers;thebargainingpowerofsuppliers;competitiverivalry.i)Purchasingii)Productioniii)Marketingiv)Service（三）思考與實踐Chapterquestionsandpractices(1)Forexample,ahaulagefirmmightmonitorthefollowingfactors:Political?Fueltax

?Governmentstepstoreducepollutionfromlorries

?Congestionchargesincities

?Planstobuildnewroads

?Roadblockadesduetostrikes(e.g.inFrance)

Economic?Stateoftheeconomy–adownturnwouldresultinlesstrade?Fuelisamajorcostsooilpricemovementswillbeseenassignificant

?Mosthauliersborrowtopurchasetrucks,soariseininterestratewouldincreasecostsSocial?Predictedcarnumbersandusagewouldaffectlikelihoodoftrafficjamsandhencejourneytimes?Publicconcernsoversafetycouldresultinlorriesbeingbannedfromcertainroutesor/andreductionsinspeedlimitsTechnological?Developmentsinrouteplanningsoftware?Antitheftdevices?Trackingsystemstomonitordriverhours?DevelopmentsintyretechnologyCompetitive?Competitiverivalryfromotherhauliers?Threatfromsubstitutes–e.g.haulagebyrail?Threatofnewfirmsenteringthemarket(2)Joehasfoundthatautilitysupplierhassoldinformationabouthimtoamarketresearchcompany.Isthisanissueofdataprotectionordatasecurity?Dataprotection–thereisnoindicationofthemarketresearchfirmobtainingtheinformationthroughhackingorotherunderhandmeans.(3)JanebuysatelevisionfromAfterplc,anonlineretailerofhomewares.Whenthetelevisionarrives,shediscoversthatitisadifferentmodelandsizetotheonesheordered.Shealsofindsthatthescreenimageisblurredandtheremotecontrolisfaultyanddoesnotwork.WhyisAfterplclikelytohavebreachedlocalsaleofgoodslegislation?TherearetwoprobablereasonswhyJanecouldarguethatAfterplchasbreachedsaleofgoodslegislation.Firstly,shehasboughtthetelevisionbasedonthedescriptiongivenonAfterplc'swebsite.Asthetelevisionshehasreceivedisofadifferentmodelandsizetotheonesheordered,thedescriptiongivenbyAfterplcisinaccurate.Inaddition,thetelevisionappearstobefaultyordamaged.Thegoodscannotbesaidtobeeitherofsatisfactoryqualityorfitforthepurposeofviewingtelevisionprogrammes.Janeshouldbeabletoreturntheitemforareplacementorfullrefund.(4)Givenincreasinghealthconcernsthereispressureforsomegovernmentstolegislateformoredetailedfoodlabelling.Giveanexampleofonefirmforwhomthiswillbeanopportunityandoneforwhomthiswillbeathreat.Opportunity–foodlabellingspecialists(!),sellersofhighqualityunprocessedfoods.Threats–smallerbusinesseswhichcannotaffordexpensivelabelingtechnology.(5)Theaveragepricepaidbyfirst?timehousebuyersintheUKmorethandoubledbetween1998and2010.Thishasledtoashortageofaffordablehousingresultinginshortagesofkeystaffsuchasnursesandteachersinmanyareas.Tocounterthis,therehavebeennationalandlocalgovernmentinitiativestoensurethatnewhousingdevelopmentsincludeaffordablehousing.Whatimplicationsdoesthishaveforahousebuildingfirm?Theinitiativeswillbeviewedasthreatstoprofitabilityasthefirmwillhavetorentoutorsellpropertiesatbelowthemarketrate.Itmayalsohavetoreducethepricesonotherhousesinthedevelopmentbecauseofaperceivedfallintheirexclusivity.Thetrendmay,however,presentanopportunity.Ifcompetitorsareunableorunwillingtomeetthecriteriasetoutfornewdevelopments,thenthefirmwhichcanwillgainapprovalonmoreplanningapplications.（四）教學方法與手段TeachingmethodsLecturing，presentationingroup，discussingandetal.（五）思政融入企業(yè)發(fā)展與政治、法律、經(jīng)濟、環(huán)境、人文社會等因素緊密相關，引導學生建立全面辯證的思想觀；組織學生學習2014年財政部擬出新規(guī)防泄密：海外上市中企禁止境外審計的相關規(guī)定，鼓勵學生討論這一規(guī)定的內在邏輯，引導學生樹立正確的數(shù)據(jù)安全觀。2020年7月3日，《中華人民共和國數(shù)據(jù)安全法（草案）》全文在中國人大網(wǎng)公開征求意見。提出國家將對數(shù)據(jù)實行分級分類保護、開展數(shù)據(jù)活動必須履行數(shù)據(jù)安全保護義務承擔社會責任等。組織學生學習《中華人民共和國數(shù)據(jù)安全法（草案）》，鼓勵學生積極提出對草案的修改意見，引導學生樹立正確的數(shù)據(jù)安全觀。第三章Chapter3--Themacro-economicenvironment（一）目的與要求ChapterlearningobjectivesandrequirementsDefinemacro-economicpolicyandexplainitsobjectives.Explainthemaindeterminantsofthelevelofbusinessactivityintheeconomyandhowvariationsinthelevelofbusinessactivityaffectindividuals,householdsandbusinesses.Explaintheimpactofeconomicissuesontheindividual,thehouseholdandthebusiness:Describethemaintypesofeconomicpolicythatmaybeimplementedbygovernmentandsupra-nationalbodiestomaximiseeconomicwelfare.Recognisetheimpactoffiscalandmonetarypolicymeasuresontheindividual,thehouseholdandbusinesses.（二）教學內容Chapterlearningcontents第一節(jié)§3.11.主要內容MaincontentsThereisacircularflowofincomeinaneconomy,whichmeansthatexpenditure,outputandincomewillallhavethesametotalvalue.Theeconomyisrarelyinastablestatebecauseofthevariouschangingfactorswhichinfluenceit.Theseincludeinvestmentlevels,themultipliereffect,inflation,savings,confidence,interestratesandexchangerates.Equilibriumnationalincomeisdeterminedusingaggregatesupplyandaggregatedemandanalysis.Businesscyclesortradecyclesarethecontinualsequenceofrapidgrowthinnationalincome,followedbyaslow-downingrowthandthenafallinnationalincome.Afterthisrecessioncomesgrowthagain,andwhenthishasreachedapeak,thecycleturnsintorecessiononcemore.Highratesofinflationareharmfultoaneconomy.Inflationredistributesincomeandwealth.Uncertaintyaboutthevalueofmoneymakesbusinessplanningmoredifficult.Constantlychangingpricesimposeextracosts.Demandpullinflationarisesfromanexcessofaggregatedemandovertheproductivecapacityoftheeconomy.Asurplusordeficitonthebalanceofpaymentsusuallymeansasurplusordeficitonthecurrentaccount.2.基本概念和知識點BasicconceptsInflation,Unemployment,Stagnation,Internationalpayments,disequilibrium,fiscalandmonetarypolicy3.問題與應用QuestionsandapplicationsThegovernmentofcountryCprovidesfreemedicaltreatmenttoallitscitizens.However,formoreaffluentcitizens,asmallchargeismadeiftheyneedmedication.Thegovernmenthasrecentlydecidedtoincreasethischargebyamoderateamounttoreflecttheincreasingcostofthemedicines.Costpushinflationarisesfromincreasesinthecostsofproduction.Thenumberofunemployedatanytimeismeasuredbygovernmentstatistics.Economicgrowthmaybemeasuredbyincreasesintherealgrossnationalproduct(GNP)perheadofthepopulation.

Macroeconomicpolicyobjectivesrelatetoeconomicgrowth,inflation,unemploymentandthebalanceofpayments.

Fiscalpolicyprovidesamethodofmanagingaggregatedemandintheeconomy.Ifagovernmentdecidestousefiscalpolicytoinfluencedemandintheeconomy,itcanchooseeitherexpenditurechangesortaxchangesasitspolicyinstrument.Agovernmentmustdecidehowitintendstoraisetaxrevenues,fromdirectorindirecttaxes,andinwhatproportionstaxrevenueswillberaisedfromeachsource.Directtaxeshavethequalityofbeingprogressiveorproportional.Incometaxisusuallyprogressive,withhighratesoftaxchargedonhigherbandsoftaxableincome.Indirecttaxescanberegressive,whenthetaxesareplacedonessentialcommoditiesorcommoditiesconsumedbypoorerpeopleingreaterquantities.Monetarypolicyusesmoneysupply,interestratesorcreditcontrolstoinfluenceaggregatedemand.Thebalanceofpaymentsaccountsconsistofacurrentaccountwithvisiblesandinvisiblessectionsandtransactionsincapital(externalassetsandliabilitiesincludingofficialfinancing).（三）思考與實踐Chapterquestionsandpractices(1)ThegovernmentofcountryCprovidesfreemedicaltreatmenttoallitscitizens.However,formoreaffluentcitizens,asmallchargeismadeiftheyneedmedication.Thegovernmenthasrecentlydecidedtoincreasethischargebyamoderateamounttoreflecttheincreasingcostofthemedicines.WhateffectisthislikelytohaveonthedemandformedicinewithincountryC?Thisisunlikelytosignificantlyaffectthedemandformedicine.Thisisbecausemedicineislikelytobehighlyinelastic.Giventhatthemedicinesarelikelytobeseenasanecessityformostindividuals,citizensarelikelytocontinuepayingfortheirmedicationregardlessofthecost.Thepriceofthemedicinesiscurrentlylowandonlyappliestothewealthiercitizens.Thismeansthatthesepaymentswillonlyrepresentasmallproportionoftheirincome,againsuggestingalowelasticityofdemand.Also,giventherelativelylowpriceschargedbythegovernment,itisunlikelythatcitizenswillbeabletofindcheapersubstitutes.Thiswouldindicatethattheywillcontinuetobuythemedicinesatthehigherprices.Theincreasewillpresumablybelonginduration.Thiswouldnormallymeanthatconsumershavemoretimetofindalternatives,leadingtoncreasedelasticityandafallindemand.However,giventheotherfactorsalreadymentioned,onbalancethereislikelytobelittlechangeinthelevelofdemand(2)ThegovernmentofcountryFhasdecidedtoimposeaminimumwageforallworkers,whichisabovethecurrentaveragemarketlabourrate.Whichofthefollowingisapotentialconsequenceofthis?ARisingemploymentwithincountryFBFallingcostsofmanufacturingincountryFCLowersellingprices,leadingtohigherdemandDSurplusoflabourcreatedwithincountryFD(3)Supposeweincreasethenumberofworkerswhilekeepingthenumberofmachinesconstant.Initiallytheextraworkerswillallowspecializationandincreasedefficiency.Thiswillcauseaveragecoststofall.Aswekeepaddingstaff,however,theywilleventuallystartgettingineachother'swayandhavingtowaittoaccessmachines.Thesystemthereforebecomeslessefficientandtheaverageproductioncostswillbegintorise.(4)Asabusinessgrows,thenumberofunitsitproduceswillincrease.Thismeansthatintheshortterm,theaveragecostoffactoryrentperunitwillfall,asthefixedcostswillbespreadoveralargernumberofunits.Thereforeasproductionincreases,thetotalcostperunitfalls.Ifthecompanycontinuestogrow,itwilleventuallyneedtorentmoreandmorefactoryspace.Asfactoryspacebecomesscarce,itwillbecomemoreexpensivetorent.Thiswillpushrentcostsupwardsandwillforcethecostperunitbackup.(5)Identifywhichtypeofunemploymentisbeingdescribedinthefollowingstatements.AAworkerlosestheirjobbecauseoftheintroductionofnewtechnologyBAftertheWallStreetCrash,millionsofAmericanswereunabletofindworkCJobsinthecarindustryhavebeenreducedduetoastrongunionandhighwagesDAmanagementaccountanthasjustbeenmaderedundantbutisduetostartanewjobinthreeweeks’time.EBarstaffareoutofworkinNovemberinaSpanishholidayresortAAworkerlosestheirjobbecauseoftheintroductionofnewtechnology–structural.BAftertheWallStreetCrash,millionsofAmericanswereunabletofindwork–cyclical.CJobsinthecarindustryhavebeenreducedduetoastrongunionandhighwages–realwage.DAmanagementaccountanthasjustbeenmaderedundantbutisduetostartanewjobinthreeweekstime–frictional.EBarstaffareoutofworkinNovemberinaSpanishholidayresort–seasonal（四）教學方法與手段TeachingmethodsLecturing,presentationingroup,discussingandetal.（五）思政融入組織學生深入學習2020年5月22日國務院總理李克強在第十三屆全國人民代表大會第三次會議上作的《政府工作報告》，討論我國供給側改革的成效，以及疫情期間我國財政政策所起的重要作用。第四章Chapter4--Microeconomicfactors（一）目的與要求ChapterlearningobjectivesandrequirementsDefinetheconceptofdemandandsupplyforgoodsandservices.Explainelasticityofdemandandtheimpactofsubstituteandcomplementarygoods.Explaintheeconomicbehaviourofcostsintheshortandlongterm.Defineperfect,competition,oligopoly,monopolisticcompetitionandmonopoly.（二）教學內容Chapterlearningcontents第一節(jié)§4.11.主要內容MaincontentsDemandandsupplyforgoodsandservicesThemicroenvironmentreferstotheimmediateoperationalenvironmentincludingsuppliers,competitors,customers,stakeholdersandintermediaries.Fortheorganisationasasystem,weneedtoconsiderthevariousforceswhichhaveanimpactinternallyandexternally.Inafreemarket,thepricemechanismsignalsdemandandsupplyconditionstoproducersandconsumers.Itthereforedeterminestheactivitiesofbothproducers