The most essential structure may be described as ( )。 A: Agenda-setting B: Clarification of the facts C: Evaluation and repositioning D: Closing E: Review

Of the following, which would NOT be a significant decision-making factor in a multinational firm's repositioning decision-making? A: the stability of the local currency B: the ability to move capital in and out of the subsidiary's country C: the subsidiary's tax environment (high or low) D: All of the above are significant factors