Time：January 7, 2013（Monday）3:00-4：30PM
Venue：Room 501, Jiageng Bld 2
Topic：Capital Budgeting Management Framework and Its Related Problems
Presenter：Caiyuan Lin, professor of accounting, Chang Jung Christian University, Taiwan
Abstract：
This speech is divided into two major parts: First, introduce the systematic management framework of Capital Budgeting, including definitions, characteristics, importance, systematical management framework, relevant decision variables, key concepts, and evaluation techniques; Second, discuss some related issues of Capital Budgeting, such as inflation, risk, unequal life, capital rationing, new manufacturing environment, subsequent decision, discontinuance, and social and behavior effect.