The 4 factor of resistance by (Kotter) is :
1) Desire not to lose something valuable  (staff scared lose job security / comfort)
2) Misunderstanding  (lack of communication between staff & boss)
3) Non-sensical to staff  (top management has no holistic view or fault in decision making)
4) Low tolerance to change  (these are "coconut head" people)

You can also apply Kanter, Schein & Jick factors (I think its easier to remember   ) :
1) Loss of control
2) Fear of the unknown
3) Distrust
4) Fear of losing job security
5) Lack of confidence
6) Increased in workload (leading to stress)

Tips from kaplan site
Anyone has BPP's tips?

I think it is released, since some sites have it on them already, but is trying to earn some "Premiums" by setting those tips available for VIP status only.
Can't confirm whether it's validity though.

any1 hav tips from kaplan and BPP's side?or other parties tips also can..mind to share it here?...

Died. Dunno what the Tax paper is about. And for F6, they come out as shocking paper as joint assessment is in question 1 for 30m and Q3 is Algriculture Allowance which I know 50% ,20% and 10% , and question 4 and 5 is a goner for me. Even I thought Im too slow I do too fast for question 2 that i didnt check back. And when i check back. the whole thing is wrong.. Feeling wanna suicide. Pluse tomorrow Law paper.. ahha..

Good luck guys.

p.s anyone taking in TARC.. anyone got fatique like me as i twisted my head there as seat too small and low. TT

Rationale is very wide, you can use anything you want, i just tackle based on the question marks :
They ask 15 marks so i allocate based on =
Risk = 3 mark
Synergy = 3 mark
Performance = 3 mark
First leisure sub perf = 3 mark
Boat ?? sub perf = 3 mark

However you can also use JSW :
- speedy entrance to new market
- lack of resource & competence
- cost saving
- financial motive

Actually you can use other general factor.

SELF DISCLAIMER : this is purely my asnwer & not examiner answer so i can easily be wrong too  .
Who am i to judge examiner answer 

By the way i change new avatar every sitting 

ACCA students.. happy holidays..
but for me.. it is my exam time..
i am from TARC... currently taking F7 F8 F9 internally assessed.
Our exam questions as hard as external..
Our college sucks... study material too few.
and i failed to make myself for revision class in Kasturi or FTMS..
I hope you guys who has F7 8 9 notes from KSA, FTMS or sunway..
kindly borrow me..
PM me or sms me at 0126327799/0194131199. Thanks...
Highly appreciate!

This should be the easier topic     

What you need to do is go to find Mentor for your project. After you find a mentor, then you can go to KLSE website to search the company.

Normally you need to choose 2 company where both also must in same industries, for eg Maybank and Hong Leong Bank. Yoy must make sure both also got 3 years annual report in their website for you to download. One company is for main company where it is for you to talk about the financial performance over 3 years, the other company is for comparison the financial.

During comment the ratio, you must write the reason. For eg, if ROCE increase, you must find out what is the reason, but not just profit increase only.

All the work you do in the OBU report must give the reference b'cos it is not your original work. This is call Howard referencing. For eg, the profit statement is from website, then you must include the website address in the report. A lot of student fail OBU b'cos of Howard referencing.
   
I think I only know up to here. For further detail, you can go to college for ask further.

Hope all these can help you la!

TARC Internally Accessed is NOT EASY, however, is NOT comparable to ACCA papers....

ACCA papers is at least 50% tougher than TARC one.