Junior Cert business: students quizzed on impact of US corporation tax cut
Straightforward and topical exam well received by students and teachers
A question on the implications for Ireland of the US government’s decision to reduce corporation tax cropped up on the paper. Photograph: iStock
The last group of Junior Cert students to sit two separate business papers were met by a straightforward and topical exam, teachers have said.
The implications for Ireland of the US government’s decision to reduce corporation tax cropped up on the paper.
There was also a bittersweet question on Ireland’s failed 2023 Rugby World Cup campaign and what the economic effects of a successful bid would have been.
Keith Connolly, a teacher at Lusk Community College and a spokesman for the Business Studies Teachers’ Association of Ireland, said paper one was in line with previous years and that the consumer and personal banking questions will have been particularly popular with students. He praised the topicality of the paper.
Ruairí Farrell, a teacher at Coláiste Chraobh Abhann in Kilcoole, Co Wicklow, and subject representative for the Teachers’ Union of Ireland, said the paper was “very well received” by his students.
“The topics were modern and current and gave students a good chance to demonstrate and apply their knowledge,” he said.
Both teachers said the second of the two business papers was along the usual lines and that there were no shocks.
However, Mr Farrell said question six, which looked at employers and people in work, was somewhat unusual – although not unfair – in its phrasing.
The ordinary level paper was generally similar to previous years with a good variety of questions, said Mr Connolly.
Mr Farrell said some parts, including a question on expenditure in the Department of Justice, were more suited to higher-level students.
From next year, the business exam will move to a single, common-level paper and there will more emphasis on creativity, teamwork and continuous assessment.
“It’s about time it changed, and the new specification is much more accessible and student-friendly,” said Mr Farrell.
Try this at home: Junior Cert business paper one
Andy and Kate Tuohy live at Lake View, Muckross, Co Kerry. They booked a family holiday costing €2,400 with Kingdom Travel Ltd, Park View, Killarney, Co Kerry for a week in Lanzarote from 24 May 2018 to 31 May 2018. The holiday brochure clearly stated that the apartment complex where they were staying had its own swimming pool.
On arrival at their apartment, the Tuohys discovered that there was no swimming pool. They were very disappointed.
(i) Name the consumer law that applies in this situation.
(ii) State the relevant principle of consumer law that has been broken.