It would make a good theme, you can never be perfect. Considering I have nothing to go off of, but, if someone were to strive for perfection it would go on and on for a long while. Until eventually the person realizes you can't be perfect, as there's no such thing. That would be the theme, and the reader would realize as well even if they work harder than nobody's worked before, you still cannot be perfect. Mistakes are always going to be made.
I'm almost sure that the answer is B, when you are writing an analytical essay about any topic -or any essay for that matter- you must have a main argument that can be supported -this is why you have to have 3 body paragraphs, each give a reason or support the claim (argument)-
C) Because it saves on shipping costs, and if the European firm got mad we'd be screwed. Wholly owning the subsidiary allows complete control and if it fails we simply pull out. Our patents are protected and free from the potential of sabotage.