Case: Laying Dit Workers Every manager, at soete point in has ie her career, is likely to be faced with the difficult task of layang off employces. Assusie that you ate the manapar in the internal aaditing departazat of a 4.500-member corgoration. You have been notified by sop mengement that you mest permanestly fedace your staff by two individaals. Below are rme data ateri your five enployees. Mary: age 12. Mary has becn employed with yoer seempury foe five years in the accounting depertment. Ife evalaticas over the past thece year have been eutstanking, above averake. and evetanding Mary has an Matic of Bunincos dinability for the past firw wecks because of the hirth of hor secrod child and is erpected to rettere to werk in 20 weck alie a Certificd Prablic Accecant (CPA). Pecer' evaluatices over the past theo past getting the job done and deveting whatever if takes. Ife hav alwe sharwn initiative by taking job assigaments that twe ofe elic wanted, and he fran rocincrit a tumher of oventue and encollected ascontes that you had aimply though shodd be wittern off as a lovis. Lha: age 35. Lisa has bean with your coempary seven yearn. Four year apo, Laa was in actumobile accident while traveling ea bebines for a cablumer is lecation. As a tcault of the accident, abe nas dinabled and is wheckhait-bcemd. Rumora have it that she is about to receive several million US dollars from the iniurance conpany of the driver that his her, Her perfirmatee darieg the pust bwe years has been above ararage. She has a bachelor's degree in accuanting and specialiecs in compuiet infinmatasti *ystems. years. Ilis zvaluatices have tevm god ta abvet averaig. Five yean ago, iscbby won a lawiuit agains your company for discriminating against him in a propotion to a keoking for ncw jobe. Questions any other opeices that can be wed 1o mect the requirement of downsizing ty two italiticuals who hare beet let go and to assist the remainitg tesee cenployees. Suggested Format and Some Considerations Introduction - Brief background of the report - Report objectives - Report significance - Report coverage (how you organize your report) Criteria of assessments - Identification of criteria (Education? Yearly experience? Loyalty? Age? Potential? Performance? Or else?) - Weigh the different criteria - JUSTIFICATION of the weighted criteria -SHOULD take the past performance appraisal records as an important reference SYSTEMATIC assessments - Logically compare the different workers -Use TABLE -JUSTIFY your decision - Should consult the legal advisers the decision may involve some sensitive and legal issues before implementation Any POSSIBLE options that can replace layoffs - Cost control measures? - Internal transfer? - Early retirement? - Incentives for resignation? Remedial actions for workers let go and remaining workers - Hire as Consultants? - Title inflation for the remaining workers? - Internship to reduce the workload? - Or clse Report format - May make use of number system to organize the report - Should use section and subsection headings to make your report more organized - Language proficiency