The two research variables under analysis are sampling and measurement instruments. These variables pose serious problems for cross-cultural researchers owing to differences that stem from the subjects, administrators as well as the material in question. One of the key challenges in sampling within multicultural research methodology is the problem of clearly defining a representative group. For instance, some researchers may want to apply their research across a series of cultures. Selecting nation states as representatives for certain cultures, such as China, India and South Africa, may not be accurate (Kankaras & Moors, 2010). This is true because many nations consist of heterogeneous cultures; therefore, a young accountant in Beijing may have different opinions from one in the rural village of Guangzhou. One way of correcting this misrepresentation is to use cult-units. These are people who speak the same language, live in the same territory and are governed by similar political authorities. Additionally, the chosen sample must also relate to theoretical considerations. Many times, cross-cultural researchers may select samples on the basis of convenience rather than the objectives of the study. In this regard, choosing two cultures may not be sufficient for a cross-cultural analysis. One must consider the usefulness of the analysis in relation to theory. Relevance of one’s research objectives also comes into play when implementing measurement instruments. Differential item functioning can arise when subjects with similar qualities, such as intelligence, will score differently in a test due to cultural differences. A case in point was an international study designed to analyze educational achievement. Respondents were required to identify the habitat of a bird with swimming feet. It was found that Swedish subjects scored highly in this test item. Later, the administrators realized that the Swedish translation for the question gave clues on the answer. In another analysis on intelligence, high school students from Austria, Togo and Nigeria did an inductive-analysis test. It was found that the Togolese students scored poorly despite the fact that other intelligence tests gave them equal rankings to Nigeria. The test was arranged in a way that required left to right movement, yet this was unnatural for Arabic speakers like the Togolese. Therefore, the research was biased in favor of Anglophone cultures (Malhotra et. al.,1996). Defining the right target population is also a challenge in cross-cultural research. For instance, if a person was analyzing the psychology of children’s cereals purchases, they would have to consider children as the key sampling element in western cultures, like the US. However, if they studied the same concept in regions with authoritarian parenting practices, then mothers would be the main sampling elements. On the other hand, in male-dominated cultures, the sampling element would be the father. In the Middle East, it is common practice for fathers to purchase all household goods. A researcher doing multi-cultural research in the US, Nigeria and Saudi Arabia on children’s cereals would have to interview a child, mother and father,