Lenovo

a) Causes could include:

• Provides a focal point for its staff
• Can be used to calculate the performance of the business
• Informs premeditated planning
• Any other legal point

Two clearly described reasons needed for maximum marks.

b) Reasons (difficulty) could include:

• Disagreement, e.g. "truth seeking and accuracy" might limit Lenovo's ability to earn high profits. Alternatively, shareholders might insist high dividends, but management look for to invest profits for the long term.
• Culture conflict, e.g. compatibility of American and Chinese cultures.
• Monetary constraints, e.g. sponsorship could damage cash outflow in the short term; any benefits are only reaped in the long run.
• Any other valid reason that is inspected in sufficient detail.