Decision-making and controlling are two vital and interlinked functions. Controlling is the process of evaluating results in relation to plans or objectives and deciding what action, if any, to take. An example is Universal Studios Japan's design of Osaka Park. Creating the new park meant thousands of decisions were made regarding what to include and what to leave out. Efforts to design a uniquely Japanese theme park with an American feel paid off- Osaka Park is now one of the most-visited theme parks worldwide