The variables for this assignment are as follows: V1) Country ISO Code. Recode this variable into the following: 1 = Name of country 1 2 = Name of country 2 3 = Name of country 3 Note: Attach value labels to this variable. V2)Operating Revenue (Turnover) in dollars value. V3) BvD Indep. Indic. This variable categorizes the degree of independence of a company. The indicator marks are as follows: A: No recorded shareholder with more than 25% direct or total ownership. B: No recorded shareholder with more than 50% direct or total ownership. And one or more shareholders are recorded with more than 25% direct or total ownership. C: One recorded shareholder with more than 50% direct or total. Also given to a company when a source indicates that the company has an ultimate owner. D: One recorded shareholder with a direct ownership of over 50%.