A) Tangible resources include physical, financial, technological, and organizational resources, while intangible resources include human assets, intellectual capital, brand, image, reputational assets, relationships, and company culture.

B) The acronym VRIN test for determining if resources and capabilities create core competencies and sustainable competitive advantage is to determine if they are competitively Valuable, Rare, Inimitable, or Nonsubstitutable.

C)  A SWOT analysis is used to identify strengths, weaknesses, opportunities, and threats in a company's overall situation. The results are then translated into strategic actions to align the company's strategy with its strengths and market opportunities correct weaknesses, and defend against external threats. This helps in aligning the company's strategy with its strengths and market opportunities.

Please use a citation from Michael E. Porter