Question：Worsley Weapons manufactures a range of guns and ammunition, including rifles. The sales director has recently been approached by a mysterious individual wishing to buy a large quantity of rifles and ammunition. Based on recent press reports, the sales director suspects that this customer is acting on behalf of the government of the Southern Equatorial Republic. Worsley Weapons' home country government has placed a legal prohibition on export of arms to the Southern Equatorial Republic and this boycott has been publicly supported by the managing directors of a number of Worsley's competitors.
At the board meeting called to discuss the purchase, most directors felt it should not proceed. They gave different reasons; which of the following reasons offered at the board meeting is an example of Kohlberg's pre-conventional method of reasoning?
A. Other companies have made a point of saying they support the boycott.
B. We'll suffer legal penalties if we're found out.
C. It's wrong to sell guns to an oppressive regime like the Southern Equatorial Republic.
D. It's against the law.
The correct answer is: We'll suffer legal penalties if we're found out.
Other companies have made a point of saying they support the boycott and It's against the law are examples of the conventional method of reasoning.
It's wrong to sell guns to an oppressive regime like the Southern Equatorial Republic is an example of the post-conventional method of reasoning.
Question：The assessment of which of the following is likely to be the most subjective?
A. The company will fail to achieve a return on capital employed of 10%
B. The amount that shareholders' wealth will diminish if share price drops by 5%
C. The threat to cash flow of the company's biggest customer failing to pay its bills on time
D. The maximum value of inventory that will be lost if a factory is burgled
The correct answer is: The company will fail to achieve a return on capital employed of 10%. Although 10% is an objective figure, the risks of it not being achieved depend on various factors that have to be assessed subjectively.
Inventory records should show what it is in inventory and therefore indicate the value lost if all inventory is stolen. The threat to cash flow will depend on the value of sales, which is a verifiable figure. The impact of a 5% fall in share price can be calculated precisely.
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