The redefined role of some Human Resources departments as powerful strategic consultants, rather than merely working as a division of a company, have allowed these departments to provide advising services that are more objective for a corp-oration, including recommendations to change management or blunt assessments of wasted costs.

(A)merely working as a division of a company, have allowed these departments to provide advising services that are more objective for a corporation, including

(B)as merely working as a division of a company, have allowed these departments to provide advising services that are more objective for a corporation, which include

(C)as mere company divisions, has allowed these departments to provide advising services that are more objective for a corporation that includes

(D)mere company divisions, has allowed these departments to provide advising services that are more objective for a corporation, which includes

(E)mere company divisions, has allowed these departments to provide advising services that are more objective for a corporation, including