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The rationale behind allocating goodwill across a subsidiary's various cash-generating units is:
Cultural System
The collection of shared beliefs, values, customs, behaviours, and artifacts that the members of society use to cope with their world and with one another.
Collectivism
A cultural value emphasizing the importance of groups and collective goals over individual desires or identities.
Individualism
The principle of being independent and self-reliant, often prioritizing personal goals over group objectives.
Independence
The state or quality of being self-reliant and not dependent on others for decision-making or support.
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