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Basis for the decision Strengths Criterion 1.1 ? The business unit students guided by faculty take part in providing service to families in need when it comes to navigating the Tax Code on the one hand, and on the other, it encourages its students and alumni to take part in a mostly senior academic showcase that has proven of lasting impact on students once they graduate in order to shape their professional pathways. Criterion 2.1 ? The business unit has a systemized and established strategic plan definition, implementation and monitoring process, in which all areas of the institution and business unit participate. Criterion 3.1 ? The business unit has an Advisory Council of employers, they meet according to a defined calendar and have clear tasks in the improvement process.