8. Will your decision be the same or different if Magnet were a public company? Why? (The answer should include, but is not limited to, why do companies respond this way? Why do they care so much about the reported accounting numbers? Both contracting and stock market motivations will be addressed.)

9. Exhibit 8 shows the expected impact of the new rules on different industries. What are the reasons that there is a big impact on the first few industries in the table versus a much smaller impact on the last few industries in the table