A general meeting of ABC Bhd, whose sole object was the manufacture of plywood, was held last week. Three special resolutions were passed at the meeting.

(b) The second resolution was to alter the company’s articles to empower the directors to compulsorily purchase the shares of any member who runs a business which is in competition with the business of the company. Mat, a member of ABC Bhd, runs a business which competes with the business of the company. He seeks your advice on the validity of the said resolution.Required:Advise Mat. (3 marks)

编制预算时，计划过程需要考虑的一个外部因素是：

A．向分权化管理系统的变革。
B．实施新的薪酬系统。
C．新产品开发。
D．两个竞争者的合并。