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Discussion Questions 1 1. No the figure is not a realistic model. It seems to be out of theory and real world functionalities are not built in. The model does not discount long term performance also does not show any signs of future scalability. 2. Behavioral controls are very difficult to achieve. The inputs and outputs are very important and the output is very different as it based on behavior. Behavioral finance have been a very interesting development and things have not moved much far in this field. 3. EVA cannot be considered to be an improvement over the traditional approaches of ROI, ROE and EPS. It is a new approach in which one tries to understand the economic value added over the period of time. 4. Transfer pricing is probably one of the biggest tax issues facing taxing authorities. Transfer pricing involves allocating revenues and costs between countries in order to create the best possible tax situation for a multinational company. 5. Enterprises continue to seek risk-appropriate authentication methods that balance assurance and accountability. While a small number of national and int...

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