Epsm unit 8 strategic options answers. I need help on those so as to make progress.
Epsm unit 8 strategic options answers FINANCE 303. Struggling with the answer to unit 8 quiz on option B, can anyone offer guidance? My answer is 756 but is incorrect. EPSM UNIT 8: Integrated Case Study – Accountancy department cost quiz Q1. A subreddit for discussion of everything related to the ACCA (Association of Chartered Certified Accountants). i am not asking the answer , its the way to solve it . This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. locating 20K subscribers in the ACCA community. The document outlines four strategic options identified by a subcommittee: 1) Cost reduction through outsourcing accounting and finding domestic alternative suppliers. doc / . 3) Each EPSM unit relates to skills needed in the EPSM Unit 8 - Section 8 Strategic Planning Evening all, I finding it hard to grasp this section of the unit. Copied to Clipboard. The document outlines four strategic options identified by a sub-committee at Telford Engineering: 1) Cost reduction through cost cutting measures like outsourcing accounting functions to improve cash flow. Please Been trying for days. pdf (2) - Free download as PDF File (. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not EPSMUnderstanding UnitHere's a little more info for those of you working on Unitof the EPSM modulewe hop EPSM Unit 7 Final assessment - Telford Engineering 6 Strategic Options I am stuck with these six strategic options. Information on the syllabus content and structure for unit 8 of the Ethics and Professional Skills Module. 2) Completing the EPSM prepares students for the Strategic Professional exams and makes them more employable by helping them demonstrate professionalism. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier who were the bad guys in the bosnian war. That’s correct, isn’t it? Mar 16, 2022 · I stuck in Unit 8: Analysing the 6 strategic options, I tried many times to work out the answers but still cannot pass the total six questions. Telford Engineering is considering strategic options to address financial challenges following its country's exit from a trade agreement, including cutting costs by outsourcing functions and finding alternative material suppliers, as well as expanding into new foreign markets to replace lost revenue from reduced Epsm unit 8 answers pdf Rating: 4. Need help for EPSM Unit 8 Analysing the 6 strategic options!!! It''s so hard for me to solve it :( . And let me remind everyone who are asking for answers or trying to confirm their answers that integrity is an essential part of Ethics. • THIS IS ESSENTIAL FOLLOWING MEXIT AS WE NEED TO HAVE FREE CASHFLOWS FOR US TO MEET OUR SHORT-TERM OBLIGATION AND ENSURE OUR LIQUIDITY POSITION DOES NOT DETORIATE. docx), PDF File. Tedford. wimpey homes 1980s acca epsm unit 8 strategic options. I am not sure what i am doing incorrectly. 3) Product diversification into related products like mast-climbers and dam construction Oct 3, 2021 · MARKET SEGMENTATION Telford Engineering is used to adopt market segmentation theory by dividing a target market into smaller, more defined categories. The unit explains what the Strategic Business Leader and other Strategic Professional exams require in terms of professionalism and how EPSM helps students prepare for these exams. co. It discusses assessing one's current level of commercial awareness through sample questions. Sep 7, 2021 · EPSM UNIT 9 STRATEGIC PROFESSIONAL. pptx. Þetta gæti verið góður staður til þess að kynna þig og vefinn þinn eða birta kreditlista. Activity Based Costing; Exam, questions and answers; SBL Past Exam Paper 2019; F5 ACCA summary + Revision notes 2017; F1 Business and Technology Revision-Notes [email protected] +1 905-330-5515. EPSM Unit 1 Ethics and Professionalism - Free download as Word Doc (. Could May 2, 2020 · EPSM (Unit 8: Integrated Case Study (Stragic Planning) - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA EPSM Unit 8 strategic option quiz 2 As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. The National University of Malaysia. You are given a spreadsheet with the P/L from the previous period (before MEXIT) and Tuition and study options; Study support resources; Exams; Practical experience; Our ethics modules; Student Accountant; Regulation and standards for students; Wellbeing; Your subscription; Affiliates. An entity must complete its strategic plan before any specific budgeting can begin. You can look for roommates, talk about your experience in the program, give tips and hints for the interview, talk about your job in the park, and to find the answers to any questions that you might have! Aug 6, 2023 · EPSM Unit 8 Accountancy Costs - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Telford Engineering's financial statement shows sales of $8 million with total costs of $6,560, including $2,000 for materials, $3,000 for staff costs across different departments, and $1,560 for other costs like overheads, distribution, general administration and finance. Oct 8, 2022 · Need help to solve Epsm unit 8 question As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. Oct 5, 2020 · EPSM Unit 8 - Section 8 Strategic Planning Evening all, I finding it hard to grasp this section of the unit. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not urgent/not important to help effectively manage time. 0. Integrated case study. Study with Quizlet and memorize flashcards containing terms like Step 1, Step 2, Step 3 and more. The personal effectiveness unit is about maximising the quantity and quality of your work output and how you communicate and interact with others as you do so making the most of the resources that are available to you. . September 27th 2021 AN ACCA USER. Share This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. com Mar 17, 2021 · Good morning, Please, could you help me with some guidance on EPSM UNIT 8: Integrated Case Study / Strategic planning part 2. EPSM unitsyllabus. txt) or read online for free. acca epsm unit 8 strategic options Sep 27, 2021 · Hi all, is there anyone who have done their acca ethics module? im currently stuck at unit 8:strategic planningI can’t believe I found all other parts of the module easy enough and I’m getting stuck here. Good day, Is there anyone who could assist me with Unit 8 Analyzing the strategic options assessment. Thank you so much Unit 2: Personal Effectiveness. Either I am not understanding the question requirements or something does not seem right. Dec 11, 2019 · The module is Ethics and Professional Skills Module… ETHICS. Recategorized acca epsm unit 8 strategic options. cc/RFkqhy41/Analying-the-6-strategic-options-Screen-1. Anyone have any answers to EPSM unit 8 analysing the six strategic options , I was able to get the right answers for questions 3&4 need one more. I would like some help with questions 1,2,5,6 . EPSM - Unit 8 Assessment. pptx from ACCOUNTING EPPA2413 at The National University of Malaysia. pdf. pptx), PDF File (. Feb 5, 2022 · Analysing the 6 strategic options: Please, can someone help guide me to the answers to scenarios on screens 1 to 6 ? I have spent so much time on this portion of the unit but cannot get the correct answers. Feel free to talk shop, share pictures of your work, share any advice and ask any questions to get you out of trouble! EPSM “essentials on one page” and FAQs. TELFORD ENGINEERING. yong970825@naver. Anyone able to help me for Epsm unit 8 - 6 strategic option. ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. com_strategic-question-pdf-free. Materials costs as a percentage of sales would match the current rate. BSBWOR501 ASS 2 Manage Personal Work Priorities and Professional Development. Stuck at unit 8 strategic options questions The following 6 options have been identified by the Strategy Development sub-committee. #EPSM. Sep 4, 2022 · Well, I'm stuck in Analyzing the 6 strategic options in EPSM Unit 8. Additionally, the cost of importing materials from CETA has increased due to currency devaluation, but a View EPSM Unit 8 Presentation. A new opportunity has arisen to sell the lost CETA volume in alternative markets at the same price, restoring full capacity. pptx from ACCA APM at Lingnan University, Hong Kong. Visit Us at Lot 7 Rera Complex Somerby, 20km Peg Along Bulawayo Road Information on the syllabus content and structure for unit 8 of the Ethics and Professional Skills Module. com thanks Jun 9, 2020 · EPSM -Strategic options on Unit 8- Integrated Case Study. April 11, 2023 0 Comment 1 Views. pptx - STRATEGIC OPTIONS IDENTIFIED BY THE SUB-COMMITTE STRATEGIC OPTION 1- COST REDUCTION CUTTING COSTS IS A KEY EPSM Unit 8- Strategic Options. Guidance for ACCA EPSM Unite 8 Presentation I have reached the part where i have to submit the presentation for Peer Review but im blank about what am i suppose to present in the 2 slides. com. ACCOUNTING EPPA2413. Strategic options Following a meeting of the sub-committee, the following six AI Chat with PDF Epsm unit 8 answers pdf Rating: 4. please Whatsapp me EPSM Unit 8 Presentation. if you did manage to solve it - would yo share your understanding on my email? salaunie9@gmail. Acca epsm final assessment answers unit 1 Acca epsm unit 8 analysing the strategic options answers Stuck at EPSM Unit 8 - Section 8 where we are asked to evaluate 6 strategic options Unable . com Besides, I am looking for friends who can share information on ACCA exams. This will probably come as a silly question to most of you but I am struggling. Started by: Ralph2023. Telford Engineering lost 30% of its exports to CETA customers after MEXIT, reducing sales. February 26th 2020 AN ACCA USER. Please email me if you can share them. Jan 31, 2024 · Oct 5, 2020 · EPSM Unit 8 - Section 8 Strategic Planning. 1) The EPSM is an online module that develops students' ethical knowledge and professional skills through 10 units covering topics like problem solving, communication, and digital skills. Do not round off your final answer. Kathmandu University. thank you Study with Quizlet and memorize flashcards containing terms like Strategic Planning Process, S. Apr 26, 2021 · Hello, I had registered for the EPSM during the middle of March and yet Unit 8 has the “review 5 peers assessments” in it. txt) or view presentation slides online. EPSM - Free download as PDF File (. thank you Information on the syllabus content and structure for unit 8 of the Ethics and Professional Skills Module. pdfcoffee. por. Thx so much! A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. (See P/L account before MEXIT in the spreadsheet). I am stuck in EPSM Unit8 strategic options. Thank you!!!!! Hi anyone to help for epsm unit 8 please? Epsm unit 9 answers This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. We would like to show you a description here but the site won’t allow us. Does anyone know the answers to the p/l or could give me a nudge in the right direction would be great. Epsm unit 8 integrated case study pdf acca epsm unit 8 strategic options Access EPSM now EPSM supports your Strategic Professional studies EPSM knowledge in Strategic Professional exams Completing EPSM before Strategic Professional exams increases pass rates by up to 25%. HOT Ethics and Professional skills module unit 7 1 2 … 5 6. 2) Strategic analysis 3) Strategic plans are translated into measurable and achievable intermediate and operational plans. It segments customers and audiences into groups so it can develop to address most of the customers across the world. I managed to solve Q1. Foreign exchange market. ppt / . O. This results in a net profit of $1,440,000. Dec 13, 2020 · EPSM Unit 7 Data Analytics - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams I'm trying to get the answers to the Integrated Case study questions in unit 8 of Professional Ethics Module. Feb 26, 2020 · Hi, can anyone share how to solve EPSM, evaluating strategic options under Unit 8, 8(Strategic planning)? +1 Vote. . 10806; 7; 4 days ago. The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. EXAM EXAMPLE OF APPLICATION OF EPSM KNOWLEDGE SBL Unit 7: Data analytics explains how you can use commercial awareness to articulate business Sep 27, 2021 · Module 8 EPSM. I originally calculated 25% all of the payroll total (all staff included), but re-reading it I have only included 25% to the remaining payroll staff costs (not including HOA). Home ; About Us; Services This post has been hidden 92 student(s) online now Back to Posts This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. pdf) or read online for free. Any ideas would be welcome Apr 30, 2022 · Stuck at EPSM Unit 8 - Section 8 where we are asked to evaluate 6 strategic options Unable . Started by: Kim Smith. Completing your EPSM; Completing your PER; Apply for membership; Skills webinars; Finding a great supervisor; Choosing the right objectives for Aug 28, 2023 · Greetings all Can anyone please help me with the answers on the organisational restructure of unit 8 I got all answers incorrect for several times now. i have been working on these options for almost 15 days but cant get the right answer , can you please share the way you solve it please . Telford Engineering Strategic Planning of dealing with MEXIT STRATEGIC OPTIONS IDENTIFIED Mar 3, 2020 · Analysing the 6 strategies: https://i. Chapter 8 Unit 8 Diversification (Finance) / Strategic Management / Competitive Advantage / Mergers And Acquisitions / Shareholder Value EPSM_UNIT_10_END_OF_MODULE_ASSESSMENT. pdf), Text File (. Need help plz. docx), PDF File (. - Free download as Powerpoint Presentation (. Your answer should be a number, ie: 100 (for 100,000), as they state the $’000 before the space for answer. W. Oct 11, 2022 · EPSM - Unit 8 Assessment. Call Us: 00263772258256, or whatsapp 00263784830289 Email: sales@duraworld. Aug 21, 2023 · hey, I am currently working on ethics and continuously getting this question wrong. can android receive gifs from iphone. Epsm unit 8 Having trouble with the case study integrated quiz where you need to consider option A and option B, is it possible for someone to help me with my approach as I’ve done all the units and this is the only part I’m stuck at before I can attempt the final quiz. If anyone has good advice, I would appreciate. April 8, 2020 at 1:18 am #566797 tarik1974 Aug 6, 2013 · About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Mar 9, 2021 · EPSM Unit 7 Final assessment - Telford Engineering 6 Strategic Options I am stuck with these six strategic options. Users are instructed to take sticky note tasks and place them in the appropriate category in the table to prioritize what needs to be done. Login to answer Read and Download Ebook [[PDF]] Options As A Strategic Investment PDF [[PDF]] Options as a Strategic Investment PDF [[ 6,565 3,279 69KB Read more Options as a Strategic Investment Jan 3, 2022 · View 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. acca epsm unit 8 strategic options; 2 de abril de 2023. However, the website does not allow me to download any peer assessments and nothing happens when I click on the button to download a peer assessment and it also still says that my assessment is under review. I appreciate if you can share the answers with me. 2) Market expansion by targeting new international markets to replace lost revenue from CETA. Even if a formula for a guide to the answers would really help. acca epsm unit 8 strategic optionsrun for the roses basketball tournament 2022. I couldn't even understand what I should figure out (Calculate profit, profit margin?). Integrated case study In this unit, the professional skills developed in the previous six units are tested. Please report this image if it contains child sexual abuse, hate speech, privacy breach, or otherwise violates our Terms. Growth, using other peoples money, has its advantages, but it did not appeal to Jerome. Started by: musowi75. I don't even understand what the question is? Jun 11, 2021 · STRATEGIC OPTIONS IDENTIFIED BY THE SUB-COMMITTE STRATEGIC OPTION 1- COST REDUCTION • CUTTING COSTS IS A KEY STRATEGY TO TURN AROUND. This topic has 17 replies, 13 voices, and was last updated 4 years ago by Kim Smith. pptx from ECN MANAGERIAL at Army Public School & College Badin. But I couldn't get the right answer for Q2 onwards. Jan 5, 2020 · This assessment has 6 questions in which you have to assess the impact on profit of each individual strategic option given in the scenario. Mar 29, 2021 · i am also stuck at the unit 8: analysing the 6 strategic options. The other key constraint that people face is the time that they have available to work within. shauna@hotmail. Please help me out if you can. 818; 1; 8 months ago. Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. pptx - STRATEGIC OPTIONS. pdf), Text File. Thanks! Epsm unit 8 answers telford. Zeeshan Whatsapp +923125848354 This document discusses prioritizing tasks by considering their urgency and importance. Hence, I'm here to find some suggestions or solutions about the MEXIT scenario. Kim Smith. Appreciate if there is any help given. 8: Analysing the strategic options Ethics and Professional Module-Unit 8. Jan 2, 2023 · acca espm unit 8 post mexit - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) Jul 3, 2024 · I am stuck on EPSM Unit 8 Integrated Case Study. com thanks Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. Regards Alpha C Dec May 26, 2020 · Thanks for the response. I don't know where I'm going wrong and I've been on this for a day now. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not EPSMUnderstanding UnitHere's a little more info for those of you working on Unitof the EPSM modulewe hop Jul 17, 2023 · View G1SLP20FKSv_uKnw_2GNbQOPnWE7GLzUV-EPSM_Unit 8_presentation 1. If you have read the posts on this thread you should know that I do not have the answers to give you and I and ACCA would ask you to REFLECT on the ethical and professional issues raised by your request. It then outlines various resources and methods for enhancing commercial awareness, such as reviewing company/competitor websites, reading business publications, watching business media, using professional social networks, and setting up acca epsm unit 8 strategic options acca epsm unit 8 strategic options on 16th April 2023 on 16th April 2023 Nexo is the world’s leading regulated digital assets institution. Epsm final assessment answers Jan 28, 2022 · Hi Everyone, Just wondering if there is anyone that can help me with the Unit 8 Analysing the strategic options questions? Ive unfortunately been stuck on it a while and cant figure out what I am doing wrong. Thank you. acca epsm unit 8 strategic options epsm acca unit 8 answers\'s documents. reduce costs by copying rather than originating designs, using cheaper materials and other cheaper resources, producing products with 'no frills', reducing labour costs and increasing labour productivity. 8 / 5 (3521 votes) Downloads: 38902 CLICK HERE TO DOWNLOAD . The graphics on this with the video clips of the different people and scenarios are great – kudos to ACCA for pairing with a good animation company! The document provides guidance on developing commercial awareness. I am struggling to past EPSM unit 7 end of the unit quiz. 0 Votes. You can contact me @ morley. could you please contact me on salaunie9@gmail. Acca epsm unit 8 mexit answers part 2 pdf Epsm unit 8 analysing the strategic options quiz answers Hi guys, I want to ask question related to EPSM? Can we fail EPSM module? Because some of the units in the module require us to answer open ended question. I need help on those so as to make progress. use high-volume purchasing to obtain discounts for bulk purchase. Has anyone got any tips on how to approach this one? Need help for EPSM Unit 8 Analysing the 6 strategic options!!! It''s so hard for me to solve it :( Jan 19, 2020 · Please note that the ask the tutor forums are a free service – not a 24/7 answering service. Unit 8 Integrated case study strategic planning Test Strategic Options Mexit Can anyone please explain to me how to tackle unit 8 test questions as i have tried numerous ways to calculate net profit after amending costs and revenue for different options. I’m stuck on the question and can’t move forward Mar 14, 2021 · EPSM unit 8 strategic options. Strategic Options identified by the Subcommittee Cost Reduction • Cost cutting could be a very Study with Quizlet and memorise flashcards containing terms like What are strategic options?, What factors influence strategic options/decisions?, What factors distort decision-making? and others. Can someone please help me with the answers for strategic options. docx. Feb 26, 2022 · View EPSM Unit 8 Strategic Options w. I think I might be either misreading something or not seeing something right in front of my face. Hi, I faced the same issues for all 6 strategic options for EPSM Unit 8 to calculate the effect on net profit as well, do you mind to enlighten me on how you managed to complete them? Information on the syllabus content and structure for unit 8 of the Ethics and Professional Skills Module. thanks May 3, 2021 · ^^ Oct 28, 2021 · Hello. Zeeshan Whatsapp +923125848354 Dec 13, 2020 · The initial units are mainly generic theory and information based, but then unit 8 is on a case study which is so cool. I do not know what I am not getting right. Apr 8, 2021 · EPSM Unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Mar 24, 2021 · did you have any luck with unit 8 questions ? i am struggling on the last section analysing the 6 strategic options. pdf from AA 1 1) Prepare a long-range (strategic) plan which includes strategic budgeting. EPSM Unit 8 Strategic Options w. if anyone has any ideas or help on how to go about this. zw. In the chapter of history of data visualisation, There is a question about How much has Mr Hoo spent on fuel in the month? and this includes an… Information on the syllabus content and structure for unit 8 of the Ethics and Professional Skills Module. T, 3 Components of SWOT and more. doc /. achieving economies of scale by high-volume sales allowing fixed costs to be spread over a wider production base. Dec 20, 2023 · as you are on this question , thats mean you successfully passed accountancy costs quiz in unit 8 . Jun 7, 2019 · So if you were to transfer from Foundation qualification to ACCA, you would be expected to work through EPSM before sitting any of the Strategic Professional exams. May 19, 2021 May 19, 2021. Welcome to r/accesscontrol, Reddit's one-stop shop for everything relating to access control systems and security systems in general. Hello, Laura, can you help on Unit 7 End of assessment, I couldn`t do regression analysis? July 25th 2021 AN ACCA USER. You could try it out. Sep 12, 2023 · EPSM Unit 8 Strategic Options w. Solutions Available. postimg. 122551; 132; 1 week ago Mar 11, 2023 · You will also receive feedback on your presentation. Mar 30, 2021 · EPSM unit 8 - strategic option - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Anyone have any answers to EPSM unit 8 analysing the six strategic options , I was able to get the right answers for questions 3&4 need one more Reply reply epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. Jul 8, 2021 · EPSM Unit 8 (6 strategic option) 0 Votes. Hence, I just want to know whether the answers will be checked by ACCA and they will give merits based on those answers or not. Module 8 EPSM. → acca epsm unit 8 strategic options; morris beach club vermilion, ohio acca epsm unit 8 strategic options Students also viewed. In this unit, the YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the Accountancy Department Costs Per Year SpreadsheetFree download as PDF File EPSM UnitPrioritisation-ActivityFree download as Word Doc. Would you please lead me how to get to the answers? Many thanks for your kindness! Sep 27, 2021 · Hi, can someone help me with the answers to module 8 - 6 strategic option answers for Mexit. has anyone died in the videos on ridiculousness. Welcome to /r/DisneyCollegeProgram! This subreddit was made so that you can say whatever you want about the program. The presentation. EPSM Unit 8- Strategic Options. my email perwinhassan93@gmail. pvmsyyajrsdofkzsxcuwjwmjqokjrcmbksayvjzasipzgpb