The value of the TOWS Matrix in strategy formulation. Do you agree with this way of generating strategic alternatives? Why or why not?

TOWS and SWOT are both acronyms for the words threats, opportunities, weaknesses and strengths. SWOT uses strengths and weaknesses to combat threats and capitalize on opportunities. TOWS matches external opportunities and threats with a company’s internal strengths and weaknesses. Aren’t they the same? . . .

This article addresses: The value of the TOWS Matrix in strategy formulation. Do you agree with this way of generating strategic alternatives? Why or why not?