備考ACCA考試學員要制定詳細的學習計劃，幫助學員更好的去掌握課程的內容，在較短的時間內更好的去理解課程的內容。ACCA考試知識點Background有哪些需要掌握的？
ACCA考試知識點Background是很多學員要重視的內容，在學習該知識點的時候，學員要掌握的同時，更需要去理解去運用才是關鍵。
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Performance-related elements have caused the most controversy in recent years with some directors being awarded a bonus even though their firms have underperformed (and in some cases made substantial losses) or failed to meet or exceed the sector average.
A balance between short- and long-term bonus schemes should be found. The ICGN recommends a minimum bonus period of one year (and not, for example, quarterly) and that bonuses should be based on a percentage of basic salary (or subject to a fixed "cap").
A danger of bonus schemes is the directors' ability to manipulate the target results on which bonuses are based (e.g. revenue, profits). Achieving sales targets, in particular, may result in questionable, unethical practices by directors and employees.
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