Efficiency†is measured at the extremities.You do not find the efficiency of an army at headquarters, nor of a firminhead office.It isattheremotest pointötheprivate soldier or humble legionary on the distant frontier, the girl at the counter or the branch-office junior salesman öthat the really decisive test of an army or a firm is made.It istherethat all theinstructionand knowledge of relevant facts and procedural disciplines bear fruitöor wither on the tree.

-Jay, SirAntony Rupert
  Management and Machiavelli.