What are the best companies in America in your opinion? Fortune Magazine recently published its opinion on this matter, and you may or may not be happy with the results. Wal-Mart is No. 4 on the list of the “Most Admired Companies” in America. Many people view Wal-Mart as an evil enterprise, but apparently Forbes admires them. One cannot argue that the company provides cheap goods in very efficient ways. People with a lot of money don’t like the Wal-Mart way of life. No. 1 on the list might come as a surprise to you also. Dell Computers is the most admired company in the world. The company has turned computers into a commodity. They have driven costs out of the system and made money selling quality, affordable computers. Coming in fifth place is SouthWest Airlines. So, clearly there is a pattern of efficient, industry-changing companies. A counterpoint could be No. 3, Starbucks, which charges a ton for coffee. But people like the environment and employees love working there. So it works.