Identify the FALSE statement :

(A) Weihrich developed TOWS Matrix in 1982, as the next step of SWOT Analysis in developing alternative strategies

(B) TOWS Matrix is an effective way of combining (a) internal strengths with external opportunities and threats, and (b) internal weaknesses with external opportunities and threats to develop a strategy

(C) The SWOT/TOWS Matrix is not just meant for the top levels of management in an organization, rather can be very useful tool for divisions, products, functions as well as departments

(D) These cannot be used for individual employees on an operational level