Irvine is one of the largest cities in Orange County and home to several major corporations. As a business-friendly city, Irvine keeps local licenses and business regulation to a minimum – focusing primarily on businesses selling select taxable goods such as tobacco and alcohol. Food and childcare businesses also require licensing from Orange County and many lines require state and sometimes federal licenses. Irvine has worked to make itself attractive to business. Accordingly, it has many corporate headquarters and regional offices for companies in an array of industries. These include Allergan, Inc., ATEN Technology, Inc., BAX Global, Blizzard Entertainment, Broadcom Corporation, CorVel Corporation, eMachines, Epicor Software Corporation, Felt Bicycles, Fisker Coachbuild, Freedom Communications, Gateway, Inc., Golden State Foods, HID, iLounge, K2 Network, Kofax, In-N-Out Burger, LA Fitness, Maruchan, Inc., Meade Instruments, Masimo, Newport Corporation, O'Neill, Inc., Online Trading Academy, Obsidian Entertainment, Paragon Software Group, Point of View, Inc., Printronix, Quicksilver Software, Ready at Dawn, Red 5 Studios, Ruby's Diner, St. John, Standard Pacific Homes, Spectrum Group International, Superformance, LLC, Taco Bell, Ultimate Ears, Vizio, Western Digital, Western Mutual Insurance Group, Zymo Research, Asics, Atlus, BenQ Corporation, Kia Motors, Marukome, Mazda Motor Corporation, Nikken, NHN, Samsung Electronics, Shimano, and Toshiba Corporation.