漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》
　　1.4 Classifying organisation by ownership/control
　　Public sector organisations
　　The public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organisations.
　　Illustration 3 – The nature of organisations
　　The composition of the public sector varies by country, but in most countries the public sector includes such services as:
　　§ police
　　§ military
　　§ public roads
　　§ public transit
　　§ primary education and
　　§ healthcare for the poor.
　　Private sector organisations
　　The private sector, comprising non-government organisations, is that part of a nation’s economy that is not controlled by the government.
　　Illustration 4 – The nature of organisations
　　This sector thus includes:
　　§ businesses　　§ charities and
　　§ clubs.
　　Within these will be profit-seeking and not-for-profit organisations.
　　Co-operatives
　　A co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.
　　（The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995）。
　　Co-operatives are thus businesses with the following characteristics:
　　§ They are owned and democratically controlled by their members – the people who buy their goods or use their services. They are not owned by investors.
　　§ Co-operatives are organised solely to meet the needs of the member-owners, not to accumulate capital for investors.
　　Illustration 5 – The nature of organisations
　　For example, a retail co-operative could comprise a group of people who join together to increase their buying power to qualify for discounts from retailers when purchasing food.
　　Expandable text
　　Co-operatives are similar to mutual organisations in the sense that the organisations are also owned by the members/clients that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.
　　Test your understanding 3
　　A hospital is considering bringing its cleaning services back ‘in house’ having previously out sourced. Comment on how this might impact the hospital’s stated objective of providing the best patient care.
　　Test your understanding 4
　　Some building societies have demutualised and become banks with shareholders. Comment on how this may have affected lenders and borrows.
　　Test your understanding 5
　　Which of the following are usually seen as the primary objectives of companies?
　　（i） To maximize the wealth of shareholders
　　（ii） To protect the environment
　　（iii） To make a profit
　　A） （i）， （ii） and （iii）
　　B） （i） and （ii） only
　　C） （ii） and （iii） only
　　D） （i） and （iii） only
　　Test your understanding 6
　　Many schools run fund-raising events such as fetes, where the intention is to make a profit. This makes them ‘profit-seeking’。
　　True or False?
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师