In this case study, a Pharma Company, Tabeine Pharma, faces significant costs and decreased profits. The CEO, Rahul, investigates the issue and decides to downsize $30\%$ of employees to reduce labor costs. However, the CEO leaves and the HR manager starts the downsizing process. The company's financial position slightly increased in $2007,$ but the company's trained employees have become an advantage for competitors. The decision between the HR Manager or CEO is whether to modify the strategy based on staff availability and market conditions.