The reliefs available to a consumer under Consumer Protection Act,1986.
(i) To remove the defect in goods or deficiency in services.
(ii) To replace the defective good with a new one,free from any defect.
(iii) To refund the price paid for the product or the charges paid for the service.
(iv) To discontinue the unfair trade practice and not to repeat it in future.
(v) Not to offer hazardous goods for sale.

(i)Following factors should be kept in mind
(a) State of Market Wal Mart should analyse the market whether market is favourable or not.
(b)Risk Involved With every new investment proposal, there is some degree of risk involved which should be analysed before investing.
(c) Return on Investment This is the most important factor which helps in analysing that whether in future investment will result in income or not.
(ii) Wal Mart creates value for customer and society, by providing huge employment opportunities and great customer service. 

Financial management plays an important role in overall financial position of the organisation. Decisions taken during financial managements are the main cause behind items appearing in financial statements, Profit and Loss Account and Balance Sheet. Its role can be understood through the following points:
(a) It determines what amount will be invested in various types of fixed and current assets. Composition of current assets is also affected by it.
(b) It determines the requirement of long-term and short-term finance for the organisation. Various factors are taken into consideration before reaching the conclusion.
(c) It determines the composition of capital structure, i.e., the ratio of debt and equity after considering all the factors.
(d) Use of debt and equity as a source of financing will involve the payments in terms of interest and dividends respectively which are the items of Profit and Loss Account.
Thus, the overall financial health of a business is determined by the quality of its financial management.

Dividend decision relates to how much of the company's net profit is to be distributed to the shareholders and how much of it should be retained in the business for meeting the investment requirements.
This decision should be taken, keeping in view the overall objective of maximising shareholders, wealth.
Stability of Dividends
Generally, companies try to stabilise dividends per share.A steady dividend is given each year A change is only made if the company's  earning potential has gone up and not just earnings of the current year.
Shareholders' preference
While declaring dividends, management must keep in mind the preferences of the shareholders.Some shareholders in general desire that atleast a certain amount is paid as dividend.The companies should consider the preferences of such shareholders.
Legal constraints
Certain provisions of the companies act, place restrictions on payouts as dividend.Such provisions must be adhered to, while declaring the dividend.
Access to capital market
Large and reputed companies generally have easy access to the capital market and, therefore, may depend less on retained earnings to finance their growth.These companies tend to pay higher dividends than the smaller companies
Stability of Earnings
A company having higher and stable earnings can declare higher dividends than a company with lower and unstable earnings.
Growth Opportunities
Companies having good growth opportunities retain more money out of their earnings so as to finance the required investment.The dividend declared in growth companies is, therefore, our flow smaller than that in the non-growth companies. 
Cash Flow position
Dividend involves an outflow of cash.Availability of enough cash is necessary for payment or declaration of dividends.
Taxation of policy
If the tax on the dividends is higher, is is better to pay less by way of dividentd.But if the tax rates are lower, higher dividends may be declared. This is because as per the current taxation policy, a dividend distributions tax is levied on companies.However, dividends shareholders prefer dividends, as dividends are tax free in the hands of shareholders
Amount of Earnings
Dividends are paid out of current and past earnings.Thus, earnings is a  major determinant of dividend decision
Stock Market reaction
Generally, an increase in dividends has a positive impact on stock market, whereas, a decrease or no increase may have a negative impact on stock market.Thus, while deciding on dividends, this should be kept in mind.
Contractual Constraints
While granting loans to a company, sometimes, the lender may impose certain restrictions on the payments of dividends in future.The companies are required that the dividend payout does not violate the terms of the loan agreement  in this regard.

The activity which involves preparation of financial blue print of an enterprises future operation is financial planning Advantages :-
1 It ensures availability of funds to a firm whenever it requires it.
2. To ensure that the firm does not raise resources unnecessarily or waste financial resources.

The types decision is financing decision. Two vital factors to be kept in mind white taking such decision are :-
1. The cost of raising such funds.
2. Risk associated with deferent course – debt capital are generally considered more riskily. 

The Consumer Protection Act, 1986 provides for three tier machinery for the redressal of consumer grievances :
a. District forum : This is established by the state government in each district. It shall consists of a chairman and two members appointed by the state Government. Only those complaints can be filed in the District Forum where the value of goods or service and the compensation claimed is upto rupees twenty lakhs. An appeal against the order of the District forum can be filed with the State Commission within 30 days.
b. State Commission : This is established by the Government in the state. It shall consist of a President who either is or has been a Judge of a High Court and two other members. All the three shall be appointed by the State Government. Only those complaints can be filed in the state commission where the value of goods or services and the compensation claimed exceed 20 lakhs but does not exceed Rs. 1 Crore. An appeal against the order of the state commission can be filed before the National Commission within 30 days.
c. National Commission : This is established by the Central Govt. It shall consist of a President who is or has been a judge of the Supreme Court and four other members. All shall be appointed by the Central Govt. All the complaints where the value of goods or services and the compensation sought is more than rupees I crore can be filed with the National Commission. An appeal against the order the National Commission can be filed before the Supreme Court within 30 days.