Opportunities include the following; positive government attitudes towards its operations, barriers of entry are significant, and include the entertainment industry itself. Legal and legislative forces are usually identified as negative external factors to the company. Furthermore, the French government contributed greatly in the Euro Disneyworld project in the Walt Disney Company's case. The French government invested in the project to built communication facilities, and gave the Walt Disney Company tax relief's on cost of goods sold accounts. In addition, since the barriers of entry into the highly specialized industry in which the Walt Disney Company is still operating, competition will find it difficult to penetrate the company's highly diversified product or service mix. Therefore, large initial capital investments are required to enter the industry accordingly