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Jamie Carrahar

Chartered Management Accountant

Month

January 2017

Royal beekeeper admits giving bees banned drug

BBC News reported a Royal Beekeeper pleaded guilty to administering a banned drug to honey bees. A first in the UK. Consider the implications of materials used in the manufacturing process that may have positive or negative impacts on bees, the importance of complying with regulatory requirements and the financial/strategic implications of non-compliance.

Royal beekeeper admits giving bees banned drug

Murray McGregorImage copyrightPPA
Image captionMurray McGregor admitted importing the unauthorised medicinal product

A Royal beekeeper has admitted giving a banned drug to his honey bees in what is believed to be the first case of its kind in the UK.

Apiarist Murray McGregor, the owner of Denrosa Apiaries in Blairgowrie, pled guilty to administering “unauthorised veterinary medicinal products”.

The 61-year-old has produced honey for both the Balmoral Estate and Prince Charles’ Duchy Estate.

He admitted committing the breach between July 2009 and October 2010.

During the period, McGregor admitted importing the unauthorised medicinal product, Terramycin 100MR.

He also admitted giving Terramycin 100MR to an animal, namely the honey bee, in contravention of the relevant regulations.

He admitted a third charge of possessing the substance without authorisation.

Perth Sheriff Court was told that a further expert report on the case was being prepared.

In 2009, a bee farm the Lothians owned by McGregor was targeted by thieves and 11 hives containing up to 500,000 bees were stolen.

The bees, which were being farmed under the Denrosa banner, were due to be transferred to the Balmoral Estate.

Click here to access the original story.

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Honey Trivia

Thanks to the Honey Association for their Honey Trivia (click here for the original article).

Honey Trivia

DID YOU KNOW…..

Honey bees must gather nectar from two million flowers to make one pound of honey.

One bee would therefore have to fly around 90,000 miles – three times around the globe – to make one pound of honey.

The average honey bee will actually make only one twelfth of a teaspoon of honey in its lifetime.

A honey bee can fly as fast as 15 miles per hour.

It takes one ounce of honey to fuel a bee’s flight around the world.

A honey bee visits 50 to 100 flowers during a collection trip.

Worker bees are all female.

Flowers have bright markings and strong smells to attract bees and other insects so that they will pollinate flowers. Some also have dark lines called ‘honey guides’ which scientists believe help insects find their way into the flowers.

A colony of bees consists of tens of thousands of worker bees, one queen and sometimes drones (male bees).

The honey bee is the only insect that produces food eaten by man.

Honey has always been highly regarded as a medicine. It is thought to help everything from sore throats and digestive disorders to skin problems and hay fever.

Honey has antiseptic properties and historically was often used as a dressing for wounds and a first aid treatment for burns and cuts.

Honey lasts for ever – or nearly. An explorer who found a 2000 year old jar of honey in an Egyptian tomb said it tasted delicious!

The natural fruit sugars in honey – fructose and glucose – are very quickly digested by the body. This is why sportsmen and athletes use honey to give them a natural energy boost.

The Romans used honey instead of gold to pay their taxes.

Honey bees have been producing honey in the same way for 150 million years.

The bees’ buzz is the sound made by their wings which beat 11,400 times per minute.

Bees feed their larvae on pollen or ‘cakes’ made from pollen and saliva, using honey as a source of food during winter months. As they make more than they need, we humans can share the fruit of their labours.

The term ‘beeline’ comes from the ‘bee line’ these clever insects make to the flower of their choice, using the shortest route possible.

When a bee finds a good source of nectar it flies back to the hive and shows its friends where the nectar source is by doing a sort of dance positioning the flower in relation to the sun and the hive. This is known as the ‘waggle dance.’

In Ancient Egypt honey had a role in births, deaths and marriages; it provided the energy and inspiration to create a child, was used to make special honey cakes as an offering to placate the gods and was an ingredient in embalming fluids.

Nearly one million tonnes of honey is produced worldwide every year.

Honey’s ability to attract and retain moisture means that it has long been used as a beauty treatment. It was part of Cleopatra’s daily beauty ritual.

In India , Krishna, as an avatar of Vishnu, has a blue bee in the middle of his forehead. Soma, the moon, is called a bee.

The Greek Great Mother was known as the Queen Bee, and her priestesses were called Mellisae, the Bees.

In Celtic myths, bees possess a secret wisdom garnered from the other world.

In Australia and Africa bees are found as tribal totems.

Product Innovation – Flow Hive

I did promise that I would share my thoughts with you on what may appear across the five variants of the February 2017 CIMA Operational Case Study exams.

Having spent some time scouring the internet and will start to share my resources with you.

The Flow Hive “It’s the beekeepers dream, turn a tap right on your beehive and watch pure fresh honey flow right out of your Flow™ hive and into your Jar! No mess no fuss and the bees are hardly disturbed.” A short video, that highlights the innovative nature of the Flow Hive that may help boost revenues at Mavis Venderby, especially to large scale bee keepers.

Consider the E1 strategic benefits of such a product and product lifecycle issues, F1 and sources of finance required and P1 costing systems to manufacture/set selling prices.

Mavis Venderby – CIMA Operational Case Study Pre-seen Information for February 2017 exams

2017-02-ops-ics-pre-seen-information

For all of those sitting the February 2017 Operational Case Study Exam, here’s a link to the pre-seen information that all five variants of the exam are based upon.

You will need to become familiar with Mavis Venderby, for the purpose of the exam, you will bee (puntastic!) a Finance Officer within Mavis Venderby and be expected to understand and apply your knowledge from across the operational level syllabus to the specific issues that arise for the manufacturers of beehives.

I’ll bee-ver away over the next few days to provide some background information on the industry etc..

Jamie

 

 

Fantastic CIMA Pass Rates

CIMA have shared the 2016 pass rates for OT exams and the November Case Study exams, a rather impressive set of results highlighting how prepared students are for their exams.

Well done to students for their hard work and dedication to a challenging professional qualification and bravo to faculty members alike for supporting students towards success!

The blog post reads:

Check out our great pass rates!
By Jackie Durham

Administrator, Editor, Moderator, Staff

19th January 2017

Pass rates for both the Objective Tests and Case Study exams continue to rise. For the November case study, pass rates were: Operational 67%; Management 71% and Strategic 65% . 

We have seen positive pass rates in the OTs across the majority of subjects. The even better news is that pass rates are continuing to rise, particularly across the Management and Strategic level subjects.  

Strong pass rates and the flexibility of the our syllabus and assessments mean students are able to progress much more quickly and achieve the career success they deserve. 

Here are a few highlights:

The subject the highest first time pass rate is E2 at 86% followed by F1 with 77%. 

OT overall pass rates for 2016/ First time pass rates for 2016: 

E1 87% / 77%
P1 68% / 48%

F1 83% / 72%

E2 93% / 86%

P2 72% / 51%

F2 76% / 51%

E3 81% / 65%

P3 77% / 55%

F3 78% / 55%

To view the original article, visit CIMA Pass Rates https://connect.cimaglobal.com/blogs/check-out-our-great-pass-rates

Success in Operational Case Study Exams – Hints and Tips to Succeed!

CIMA have published a recording of their student webinar held on 18 Jan to highlight the approaches students should adopt to succeed in their Operational Case Study exam. 

Student Webinar: Exam Success – February 2017 Operational Case Study (Speaker Sarah Wakefield, First Intuition). Recorded 18 Jan 17.https://attendee.gotowebinar.com/register/3869543537299740674

For more resources visit connect.cimaglobal.com

Facts and Techniques to Pass Operational Case 

CIMA have shared a link to their webinar presented by Clancy Peiris, CIMA’s Head of Learning to provide facts and tips for those preparing for their Operational Case Study. 

Student Webinar: Operational Case Study Exams – Facts and Techniques to Pass (Speaker Clancy Peiris, CIMA Head of Learning).https://attendee.gotowebinar.com/register/6984241174554907651

For more exam prep and resources information visit connect.cimaglobal.com

Past Exam Tasks – Ops ICS – November 2016

The CIMA Examiner will prepare five variants of the Ops ICS exam for each quarterly sitting, I recommend that as part of your exam preparation, you review the documentation from the November 2016 sitting.

DO NOT consider the Marici Power case at all! Use each task to review your approach to identifying the requirements within the task, ensure you have the technical knowledge required to respond accordingly to each task or address your own knowledge gaps. In addition to this, you should also be mindful of the areas that the Examiners Report identifies students struggled with (this will be published when available).

Whilst undertaking your own review, identify if any of the technical knowledge required in each task may be relevant to your case study scenario and thus developing your skill of application to the scenario to tailor your answer and improve your marks overall.

2016-11-ops-ics-pre-seen-information

2016-11-ops-ics-variant-1-exam-answer

2016-11-ops-ics-variant-1-tasks

2016-11-ops-ics-variant-2-exam-answer

2016-11-ops-ics-variant-2-tasks

2016-11-ops-ics-variant-3-exam-answer

2016-11-ops-ics-variant-3-tasks

2016-11-ops-ics-variant-4-exam-answer

2016-11-ops-ics-variant-4-tasks

2016-11-ops-ics-variant-5-exam-answer

2016-11-ops-ics-variant-5-tasks

 

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