DEC 12 P5

Dear sir, 1. for DEC 12, Q3. in the case, there is information ‘Tax is cash paid in the current year ($9) and an adjustment of 0.5m fir deferred tax provision. there was no deferred tax balance prior to 2012’. I do not understand the usefulness of ‘an adjustment of 0.5m for deferred tax provisions’. why examiner gives this piece of information? 2. this question is general question. when the company introduce new system. how to come up with ideas from management style perspective? what I mean is does the new system have impacts on management style? how to expand our answer from management style [perspective? 3. this question is relater with Q2. if company introduce new system, does the organization structure should be flatter or bureaucracy? what the impacts the new system could bring on structure? thanks ahead!