14. When discussing multinational corporations moving operations offshore, there is an entity rationalization. Why this is important? There are benefits to moving/expanding an operation to other countries; and on the other side of the picture, there are times that it would be beneficial to reduce operations in other countries. List the key points for increasing a companys presence in another country and the key points of reducing the operations in another country.

15. Tell me why I should invest in Walmart; please provide at least one calculation (show calculation details) for a capital investment evaluation; i.e. ROI, NPV, IRR or the payback period.

16. There is a relationship between transfer pricing and an entitys tax and financial report. What is the definition of transfer pricing? Transfer pricing is in the crosshairs of tax policy as it relates to the competing objectives of what three parties?

17. In your own words, what is your understanding of the Sarbanes-Oxley Act of 2002, and what impact does the law have on Walmart.