Which of the following is not an action company co-managers can take that will help the company meet or beat the investor-expected ROE targets in upcoming years?

A. Being very cautious about issuing new shares of common stock to raise capital for use in the company's camera/drone business

B. On occasion, borrowing money from the Global Community Bank (preferably in the form of 1-year loan that can be fully or mostly repaid the following year) and using the proceeds to repurchase outstanding shares of common stock; such action makes considerable financial sense when the company's stock price is expected to rise substantially in future years and/or when the company's stock price happens to be temporarily "depressed" because of weak company performance in the prior year

C. Putting increased attention on increasing operating profits in all four geographic regions -- the resulting growth in operating profits companywide will increase total net profits and thus help increase ROE

D. Making it standard practice to use a combination of internal cash flows from operations and new borrowings from the Global Community Bank to finance the company's growth and new capital investments in assembling action cameras and UAV drones; using new stock issues to finance the company's growth and capital expenditures should be done very sparingly (usually only when a company's credit rating is B or below, which entails paying a high interest rate and incurring perhaps burdensome interest costs)

E. Making it a regular practice to pay an annual dividend to shareholders that is lower every year, perhaps even reaching levels approaching 30% to 50% less than in Year 11 -- this is because retaining a progressively larger fraction of net earnings for use in the business makes it easier to achieve the higher ROE targets that investors expect

Which one of the following is not usually an effective way to reduce production/assembly costs and/or marketing costs per action-capture camera sold in an effort to achieve a sizable low-cost competitive advantage over rivals?

A. Paying PAT members an assembly quality incentive

B. Spending money on best practices/productivity improvement training for camera PATs

C. Trying out numerous different combinations of components, product enhancements, and extra performance features to be used in action cameras in order to discover the lowest cost combination for achieving a competitively appealing P/Q rating

D. Switching to robot-assisted assembly methods to lower depreciation costs at the production facility

E. Investing in robot-assisted assembly methods to help lower labor costs per camera assembled