Q Ltd is owned by three shareholders. They have stated their desire to improve the profitability of the company and thereby increase their dividends.

Q Ltd has created a number of objectives to respond to its shareholder's needs. One of these is to 'delight its customers and the world at large with our products by the end of the next financial year'.

One of Q$\text{'}$s managers has suggested that this does not meet all of the criteria for an objective.

Which ONE of the following criteria IS being met by Q$\text{'}$s objective?