According to Wen-Kuei Liang, author of 'A Comparative Study of Asia Strategy: Wal-Mart versus Carrefour, states: “Wal-Mart is based on the following three areas: trusting everyone, providing total solution service and seeking the highest quality, to shape their unique corporate culture” (Liang, 2007). Carrefour is similar to Wal-Mart in its values, as both pride themselves on their low prices. Similar to Wal-Mart, Carrefour has a one-stop shopping center for its customers, the lowest possible prices, fresh products and is a self-service shopping center in a hypermarket with free parking. However, Carrefour is also expanding into foreign markets at a faster and more flexible pace than Wal-Mart. Wal-Mart, on the other hand, works for the lowest prices every day, works to provide total solution services, works to control global logistics costs, and works to motivate its employees to work and share knowledge (Liang,