<prompt> Translate the following text to EnglishMaelezo yanaweza kuanzia kwa mfano kushindwa kwa usimamizi wa taarifa zilizowasilishwa kwa kweli, ambazo zinaweza kuboreshwa, kwa mizunguko ya kiuchumi ambayo huathiri hali ya biashara na ambayo inaweza kuwa chini ya kubadilika.  <response>: Explanations could range from for example failures of managing returns actually filed, which are quite susceptible to improvement, to economic cycles that affect business circumstances and that may be less susceptible to change. 