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Ada beberapa kasus di Amerika Serikat yang menjadi dasar prinsip business judgment rule diantaranya apa yang dijadikan pertimbangan oleh Delaware Supreme Courtroom yang menyatakan bahwa business judgment rule melibatkan 2 hal yaitu proses dan substansi.
Due to this fact, the workforce that finally approves the strategic plan for IT/IS is normally comprised of the top administration of the corporate, the managers of the different practical areas and by the IT/ IS managers whom, with their groups, prepare the plan.
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