AGMS - FOR COMMUNICATION AND ACCOUNTABILITY OR A NICE DAY OUT?
股東週年大會：通報與責任
Nic Apostolides and Rebecca Boden (Bristol Business School) explore the three functions of the AGM: legal formality, communication and accountability with the reality of AGMs. A number of sectors are reviewed under four headings - context, process, content and interaction and an attempt made to evaluate the worth to shareholders and the governance system of the AGM.

英國布里斯托爾商學院學者介紹股東週年大會的法律手續，通報及責任的功能。檢討內容、程序、主旨與相互作用四個範疇，評論股東週年大會對股東的價值及其管治系統。原版英文發音。

17 mins.
English version

DOES ABB EQUAL ABC?
ABB等如ABC?
The objectives of the programme are to examine the requirements, which need to be in place for a successful implementation of Activity Based Budgeting. Dr. Lana Liu (Newcastle University) and John Robinson (Newcastle Business School) discuss a case study of a company, which after successfully installing an ABC system then had problems linking in the ABB system. The study explores problems in process, software and people.

紐卡素大學教授以個案實例探討公司設置作業基礎成本制ABC對作業基礎預算ABB連帶出現的問題。原版英文發音。

18 mins.
English version

GLOBALISATION OF MARKETS - AFFECTING THE BEHAVIOUR OF THE MULTI-NATIONALS?
市場全球化：文化背景
The objectives of the programme are to explore the economic and cultural issues which organisations must be aware of prior to entering target market(s) in the developing countries of the world. Dr. Emanuela Todeva explores the factors, which need to be acknowledged before a multinational can successfully market to the developing countries. It is not the case of tweaking products, it is fundamental change to their business plans with partnership and long term investment being key players.

從經濟及文化議題探討企業如何發展全球業務進軍目標市場。原版英文發音。

15 mins.
English version

CHARITABLE GIVING
慈善捐贈
Mike Truman (Update) discusses the changes to Charitable giving rules and their implications. The programme considers the implications of the switch to gift aid rather than covenants as the main form of tax relief on giving to charities. It highlights the flexibility of the new system but also points up some of the dangers. The requirements for record keeping by the charity are also set out.

英國羅兵咸永道會計師事務所合夥人，探討慈善捐贈法則改革部份的靈活性及潛在問題。原版英文發音。

20 mins.
English version

INTELLECTUAL CAPITAL - THE MISSING ASSET?
智慧資本：組織的無形資產
Tony Wall (University of Ulster) explores the elements that constitute IC - Human Capital, Customer or Relational Capital and Organisational or Structural Capital; their management both internally and in the annual reports and looks at a survey of Irish Companies and their approach to IC.

隨著高科技及服務產業的蓬勃發展，無形資產及知識創造的價值將是決勝的關鍵。歐斯特大學教授探討智慧資本包涵的人力資本，顧客資本與結構資本對企業整體價值的影響。原版英文發音。

22 mins.
English version

IS LOSING VALUE AN ACQUISITION STRATEGY?
收購策略是否沒有價值?
Prof Anthony Appleyard (University of Newcastle) describes the framework and then uses that framework in relation to two international case studies; one a UK acquirer of a German company and the other a German acquirer of a UK company. Each aspect of the framework is discussed and then illustrated by the case studies from strategy to implementation.

紐卡素大學教授以兩個有關收購外國公司的個案為例，從收購策略以至實施詳細介紹整個收購的框架工作。原版英文發音。

18 mins.
English version

PFI - PART OF THE 'GRAND DESIGN' OR A ROUTE TO DISASTER?
民間融資方案：真正成效?
Malcolm Howard of the University of Surrey explores the history of PFI, the means of its assessment and the ability of ten of the leading players to meet their commitments. This is done by examining their annual accounts and their context.

英國薩里大學講師馬爾科姆霍華德評估民間融資方案實施以來的成效，分析十間主要參予機構的周年帳目能否達至承諾。原版英文發音。

27 mins.
English version