1. "On an international scale, tax authorities and international organizations increasingly scrutinize and penalize multinational corporations for misusing transfer pricing." In light of this statement, critically evaluate why MNCs still engage in transfer pricing.

2. The four common types of budgets that companies use are incremental, activity-based, value proposition and zero-based. Discuss how any one of the budgeting methods can be applied to a financial institution.

3. To assist a firm in managing its accounts receivable, marketing principles such as the five C's of Credit are employed. For companies operating in the international landscape, briefly describe one additional 'C' that must be accounted for and managed appropriately.

4. What is ESG reporting and why does it matter?