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At the date of the financial statements, common stock shares issued would exceed common stock shares outstanding as a result of the
Span of Control
The number of subordinates or direct reports that a manager or supervisor can effectively oversee.
Subordinates
Employees or team members who are lower in rank or position and report to someone higher in the organizational hierarchy.
Direct Reporting
The process where employees report directly to their immediate supervisor without intermediaries.
Organizational Designs
The planning and structuring of an organization's roles, responsibilities, and processes to achieve its goals efficiently.
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