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Most of what I have discussed about the Delta Model in previous presentations in this forum applies without much adaptation to any kind of organization. After all, every firm, regardless of its nature and specific circumstances, has customers and competencies – the two pillars of the Delta Model. However, there are two types of organizations that, because of their importance and singularity, deserve special attention. They are the small- and medium-sized enterprises (SMEs) and the not-for-profit

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