I think that the most challenging concept would be to justify and validate the number of people or the category of people who are responsible for developing a company’s goals and objectives. I think that there can also be cases and situations wherein there can be a determination made as to whether the employees of lower rank can be decision makers or not in case of developing a company’s goals and objectives. This is because in case of organization which run in accordance with the principles of Laissez-faire leadership or leadership allowing employees to make decisions, it can be difficult to determine whether or not the employees of the top ranks will exclusively be responsible for developing a company’s goals and objectives.