AA134求攻击思路（讨论帖没有，Judy提纲不太理解）

saphirelucky

AA134. The following appeared in a speech by a stockholder of Consolidated Industries at the company’s annual stockholders’ meeting.
“In the computer hardware division last year, profits fell significantly below projections, the product line decreased from twenty to only five items, and expenditures for employee benefits increased by 15 percent. Nevertheless, Consolidated’s board of directors has approved an annual salary of over one million dollars for our company’s chief executive officer. The present board members should be replaced because they are unconcerned about the increasing costs of employee benefits and salaries, in spite of the company’s problems generating income.”

以下是Judy提纲给出的3个理由（但我觉得不太站得住脚），还有其他理由吗？谢谢了！！！

1Other factors that may contribute to the fall of profit should be considered. （这里文章并没有说costs of employee benefits and salaries是这些造成利润下降的呀？）÷

2The sallary of the CEO should be judged by the contribution they make to the companies. If they do a lot to help the company gain profit, they deserve the high salary. （难道薪酬不应该和业务表现挂钩吗？）

3Therefore, it is too imprudent to replace the present board members.

rio

以下是引用saphirelucky在2007-9-4 11:03:00的发言：

AA134. The following appeared in a speech by a stockholder of Consolidated Industries at the company’s annual stockholders’ meeting.
“In the computer hardware division last year, profits fell significantly below projections, the product line decreased from twenty to only five items, and expenditures for employee benefits increased by 15 percent. Nevertheless, Consolidated’s board of directors has approved an annual salary of over one million dollars for our company’s chief executive officer. The present board members should be replaced because they are unconcerned about the increasing costs of employee benefits and salaries, in spite of the company’s problems generating income.”

以下是Judy提纲给出的3个理由（但我觉得不太站得住脚），还有其他理由吗？谢谢了！！！

1Other factors that may contribute to the fall of profit should be considered. （这里文章并没有说costs of employee benefits and salaries是这些造成利润下降的呀？）

speaker说利润下降，成本上升，而与此同时委员会还批准CEO的高额工资，因此要把委员会换人。换句话说，speaker认为board不应该批准ceo的工资，其原因自然是ceo与公司营运有关，而公司营运就一定是ceo的原因吗？不一定，也许行业不景气，经济危机什么的也不好说。

2The sallary of the CEO should be judged by the contribution they make to the companies. If they do a lot to help the company gain profit, they deserve the high salary. （难道薪酬不应该和业务表现挂钩吗？）就是应该挂钩阿，也就是说，也许我们现有的收入完全都是CEO们的功劳，那他们拿高薪也是应该的。也许去年他们拿了1000万呢，今年100万算少的了。

3Therefore, it is too imprudent to replace the present board members.

amandayue

我觉得还有一点是, 文中只说是computer hardware division利润下降,并没说是整个公司的,所以公司总利润不一定下降了,因此不能算是CEO的错. 不知道对不对啊?

amandayue

还有啊

2The sallary of the CEO should be judged by the contribution they make to the companies. If they , they deserve the high salary.

是说利润下降没代表CEO没有do a lot to help the company gain profit,所以应该拿高薪吗?

rio

以下是引用amandayue在2007-9-4 18:04:00的发言：

还有啊

2The sallary of the CEO should be judged by the contribution they make to the companies. If they , they deserve the high salary.

是说利润下降没代表CEO没有do a lot to help the company gain profit,所以应该拿高薪吗?

作者是这个意思

saphirelucky

我觉得作者意思是说利润下降说明这些高管人员没有尽职和贡献，所以要换掉。

我们应该怎么攻击这一点呢？我觉的挺有道理的。

rio

以下是引用saphirelucky在2007-9-7 10:50:00的发言：

我觉得作者意思是说利润下降说明这些高管人员没有尽职和贡献，所以要换掉。

我们应该怎么攻击这一点呢？我觉的挺有道理的。

其实就是忽略他因

amuro1230

以下是引用saphirelucky在2007-9-7 10:50:00的发言：

我觉得作者意思是说利润下降说明这些高管人员没有尽职和贡献，所以要换掉。

我们应该怎么攻击这一点呢？我觉的挺有道理的。

作者的意思是说利润明显低于计划利润。但是没有证据表明利润明显低于计划可以作为衡量管理层是否失职的标准。造成利润明显低于计划利润的可能性有很多，比如去年同期开发了新产品而带来了大量利润，相比于今年市场竞争趋于激烈；或者去年同期出现了大规模的集团采购或者政府采购，但是今年并未出现类似情形。总之利润低于计划利润是可能有多个原因构成的，作者没有考虑到计划利润对该问题的影响。

ilovesony4

可不可以攻击它说计算机硬件部门利润下降不代表整个公司利润下降，可能软件部上升10倍，CEO还是DESERVE这么多工资啊~~