Tree structures are really limited. This problem shows up when you try to organize files for multiple users with different needs. It's almost impossible to find a structure that suits everybody requirements. When you start to use symlinks to create alternate structures, it becomes a mess quickly. On the other hand, when documents are properly tagged with metadata, this becomes less of an issue as the metadata allows the document to be reached in a variety of ways (including tree like structures).
Most documents produced in companies shouldn't be organized according to an individual's perspective but more according to the role he fullfils.
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