1. Navigate to Settings | Security | Business Units.
2. Click on New and create a United States business unit with Packt as the parent.
3. Click on Save and New and create another business unit called New Zealand with Packt as the parent then click on Save and Close.
4. Navigate to Settings | Security | Business Units.
5. Open the previously created Read role and navigate to Actions | Copy Role and give it the name Read Global.
6. Update the Read Global role to allow Read at the organization level, as shown here:

7. Reassign the role to the United States business unit by navigating back to the Details tab and changing the value in the Business Unit field.
8. Test your new roles by assigning users to the different business units.