Question 1: (8 marks: 4 marks for positive aspects and 4 marks for negative aspects.) Budgeting can be an important management tool if implemented properly. Identify several positive results when budgets are used properly. Since budgets affect people, identify several negative aspects if budgets are not implemented properly. Solution question 1: Question 2: (6 marks: each method 2 marks) ABC company is in process to evaluate its capital budgeting projects. As Head of the finance and accounting department, you were asked to evaluate the three following methods: 1. Net Present Value (NPV); 2. Internal Rate of Return (IRR); 3. Payback period. Required: After defining each method, you are required to present the advantages and disadvantages of each method