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SBL题库_2019年acca考试SBL第二章模拟练习题(4)

2019-06-27 15:57:16  

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THE NATIONAL MUSEUM Walk in the footsteps of a top tutor

Introduction

The National Museum (NM) was established in 1857 to house collections of art, textiles and metal ware for the nation. It remains in its original building which is itself of architectural importance. Unfortunately, the passage of time has meant that the condition of the

building has deteriorated and so it requires continual repair and maintenance. Alterations ave also been made to ensure that the building complies with the disability access and ealth and safety laws of the country. However, these alterations have been criticised as

being unsympathetic and out of character with the rest of the building. The building is in a reviously affluent area of the capital city. However, what were once large middle-class amily houses have now become multi-occupied apartments and the socio-economic

structure of the area has radically changed. The area also suffers from an increasing crime ate. A visitor to the museum was recently assaulted whilst waiting for a bus to take her me. The assault was reported in both local and national newspapers.

Thirty years ago, the government identified museums that held significant Heritage

Collections. These are collections that are deemed to be very significant to the country.Three Heritage Collections were identified at the NM, a figure that has risen to seven in the

intervening years as the museum has acquired new items.

Government change

One year ago, a new national government was elected. The newly appointed Minister for

Culture implemented the government’s election manifesto commitment to make museums more self-funding. The minister has declared that in five years’ time the museum must cover 60% of its own costs and only 40% will be directly funded by government. This change in funding will gradually be phased in over the next five years.

The 40% government grant will be linked to the museum achieving specified targets for disability access, social inclusion and electronic commerce and access. The government is committed to increasing museum attendance by lower socio-economic classes and younger people so that they are more aware of their heritage. Furthermore, it also wishes to give increasing access to museum exhibits to disabled people who cannot physically visit the museum site. The government have asked all museums to produce a strategy document showing how they intend to meet these financial, accessibility and technological objectives.

The government’s opposition has, since the election, also agreed that the reliance of museums on government funding should be reduced.

Required:

(a) Analyse the macro-environment of the National Museum. (20 marks)

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来源: 中公财经

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