💡 Detailed Explanation
The man and woman discuss two main issues. The first is the budget (予算), as the woman points out the company's cost-cutting policy and the man agrees to confirm and negotiate the budget with the manager. The second issue is planning an event that employees will want to attend (参加意欲を高める企画), as they discuss last year's feedback from younger employees and the need to make it appealing to ensure good participation. Therefore, securing the budget and planning an engaging event are the two main problems.