Exhibit 10-4, "Framework for Systems Design," provides a way of thinking about the financial control process in a multinational setting. Assume that a parent company domiciled in your country is comparing the performance statistics (e.g., return on equity) of two wholly owned affiliates: one in Mexico City, the other in Singapore. Try to identify how each of the variables and constraints identified in the matrix might affect the numerator and/or denominator of the ROI statistic and its interpretation.