April, a sales rep for Beta-Z Equipment, has recently been assigned to work with Leapheart construction. Typically, Leapheart purchases about $15,000 worth of materials per quarter from Beta-Z, but since April took over as the sales rep to work with Leapheart, the volume has dropped drastically. Sam, the inventory manager at Leapheart, often ends April's sales calls saying something like, "Look, little lady, I don't need someone like you in here telling me how to build houses. Why don't you just run along and bake some cookies or something." April has been professional in every way, but now her manager believes that the client should be assigned to Wayne. This change is called a:

You are chairman of the board of a successful technology firm. there is a nominal federal corporate tax rate of 35 percent, yet the effective tax rate of the typical corporation is about 12.6%. your firm has been clever with use of transfer pricing and keeping money abroad and has barely paid any taxes over the last 5 years; during this same time period, profits were $28 billion. one member of the board feels that it is un-american to use various accounting strategies in order to avoid paying taxes. others feel that these are legal loopholes and corporations have a fiduciary responsibility to minimize taxes. one board member quoted what the ceo of exxon once said: “i’m not a u.s. company and i don’t make decisions based on what’s good for the u.s.” what are the alternatives? what are your recommendations? why do you recommend this course of action?