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Lovely institute of management

Term paper
Of
Human resource management

Transformation Of HRM Functions And Its Role In Future.

o SUBMITTED BY

IRFAN BASHIR
ROLL NO. B 47(SEC.
A)
REG. NO: (10900856)
MBA II (SEM)
D. O. S - 10- 5- 2010

SUBMITTED TO :
MISS. ALKA SHARMA {(FACULTY(LIM)}
ACKNOWLEDGEMEN
T

I would like to express my gratitude for the helpful comment and Suggestions by
my teacher.

Most importantly I would like to thank my lecturer Miss Alka sharma for her
days of supervision. Her critical direction and support on work has played a major
role in both the content and presentation of our discussion and arguments in our
tutorial classes. Also her method of teaching and clearance of doubts regarding
with the topic have made me successful to make this term paper and her proper
guidance and help may make it possible for me to complete it on time’.

I have extended my appreciation to the several sources which have and will
provided various kinds of knowledge base support for me during the research.

Irfan - Basher
contents
 INTRODUCTION.

 HR FUNCTIONS TRANSFORMATION.

 OBJECTIVES OF RESEARCH.

 REVIEW OF LITERATURE.

 RELEVANT STATICAL DATA USED.

 CONCLUSION.

 REFERENCES AND BIBILIOGRAPHY.

INTRODUCTION.
HR transformation is defined as the process of recreating or reinventing the
HR function — such as reengineering, restructuring, implementing new
systems or a new HR service delivery model, outsourcing or co-sourcing —
with the specific intent of enhancing HR’s contribution to the business.

Human resources are the most valuable and unique assets of an organization.
The successful management of an organization's human resources is an
exciting, dynamic and challenging task, especially at a time when the
world has become a global village and economies are in a state of flux. The
scarcity of talented resources and the growing expectations of the modern
day worker have further increased the complexity of the human resource
function. Even though specific human resource functions/activities are the
responsibility of the human resource department, the actual management of
human resources is the responsibility of all the managers in an
organization.

It is therefore necessary for all managers to understand and give due


importance to the different human resource policies and activities in the
organization. Human Resource Management outlines the importance of
HRM and its different functions in an organization. It examines the various
HR processes that are concerned with attracting, managing, motivating and
developing.
Human Resource Management has evolved considerably over the past
century, and experienced a major transformation in form and function
primarily within the past two decades. Driven by a number of significant
internal and external environmental forces, HRM has progressed from a
largely maintenance function, with little if any bottom line impact, to what
many scholars and practitioners today regard as the source of sustained
competitive advantage for organizations operating in a global economy.

The role of the Human Resource Management Function in


the 21st Century.

. Strategy execution by helping to improve planning from the board room to


the market place.
Organizations today are striving to increase productivity, improve service,
and ensure that the company can adapt to ever-changing business
conditions. And success on all this front depends on the organization’s
peoples—an asset that executives regularly cite as a primary differentiator
in a fast-moving, knowledge-driven world. Human resource management
plays a significant role in trying to achieve this by being involved at the
strategy, policy and decision making process. The human resource
management team ensures this is delivered by recruiting and selecting the
right and qualified staff to ensure the goals and objectives of the
organization are achieved. That is human resource managers establish a
clear understanding of the talent base they have at their disposal or whether
they need to recruit from outside. An example is where an organization is
forecasting for their demand and supply of employees when planning for
the organization to achieve the set objectives or goals. This is attained
through Human resource Planning.

2. An agent of continuous transformation, shaping process and a culture


that together improve an organization’s capacity for change.
With a turbulent environment, organizations have to continuously
transform themselves in order to compete effectively for the limited...
employees for the benefit of the human Resource Management

 Human resource management, in the sense of getting things done through


people. It's an essential part of every manager's responsibilities, but many
organizations find it advantageous to establish a specialist division to
provide an expert service dedicated to ensuring that the human resource
function is performed efficiently.

 "People are our most valuable asset" is a cliché which no member of any
senior management team would disagree with. Yet, the reality for many
organizations is that their people remain

 under valued
 under trained
 under utilized
 poorly motivated, and consequently
 perform well below their true capability
 The rate of change facing organizations has never been greater and
organizations must absorb and manage change at a much faster rate than in
the past. In order to implement a successful business strategy to face this
challenge, organizations, large or small, must ensure that they have the
right people capable of delivering the strategy.

 The market place for talented, skilled people is competitive and expensive.
Taking on new staff can be disruptive to existing employees. Also, it takes
time to develop 'cultural awareness', product/ process/ organization
knowledge and experience for new staff members.

As organizations vary in size, aims, functions, complexity, construction, the


physical nature of their product, and appeal as employers, so do the
contributions of human resource management. But, in most the ultimate
aim of the function is to: "ensure that at all times the business is correctly
staffed by the right number of people with the skills relevant to the
business needs", that is, neither overstaffed nor understaffed in total or in
respect of any one discipline or work grade.
Human Resource Management TRANSFORMATION

(HRM) has shifted its function within Organizations over the last few years.
Its function has grown considerably and has shifted into a more strategic
role rather than providing support for administrative paperwork. There has
been a shift too, in terminology, with the term Human Resource
Management functions becoming more common.
Dave Ulrich, a well-known HR Guru from the University of Michigan
says that the purpose of the HR functions rapid transformation is
simply twofold: firstly, to improve the organization’s capability, and
secondly, to improve individual capability within the organisation.
To improve Organisation performance and create competitive
advantage, the HR team must focus on a new set of priorities. These
new priorities are more business, and strategic oriented and less
geared towards traditional HR functions such as staffing, training,
appraisal and compensation.

 Strategic priorities include team-based job designs, flexible workforces,


quality improvement practices, employee empowerment and incentive
compensation. HRM is designed to diagnose organisation strategic needs
and plan the development of talent which is required to implement a
competitive strategy and achieve operational goals.

The transformation is being driven by the top goals HR functions must strive
to achieve:
develop leaders.
recruit and retain a quality work force.
manage performance systematically.
develop culture.
HR functions typically operate across four roles:
 administrative expert
 employee champion
 change agent
 strategic partner
In the Mercer studies (globally and in Australia) when asked in which roles
they perceived the HR function as being successful, a greater proportion of
HR executives nominate 'administrative expert' over that of 'strategic
partner'. This makes sense, given (a) where the function has been, and (b)
that HR only earns the right to operate on a more strategic stage once the
basic 'nuts and bolts' have been attended to. In the global study, line
managers were also asked to rate the success of HR in each of these roles.
It is disquieting that a smaller proportion of line managers rate HR as
successfully as the HR function rates itself - this is particularly the case for
the role of strategic partner.

 Objectives of research
To study whether the transformation of hrm functions are necessary for an
organization.
 Why are these changes occurring so rapidly?
How are leading companies managing the transformation of HR functions?
 What are the implications of these changes on HR professionals in the
future?
 And the role of transformation in future.

• REVIEW OF LITERATURE
 The field of human resource (HR) management has been undergoing a
dramatic change. Driving its transformation as such factors as competition,
globalization, technological innovations and market evolution. Business
organizations are responding to these changes by becoming flatter, less
hierarchical, less bureaucratic, more agile and more responsive. They are
aligning organizational and HR policies and practices with new business
realities to develop the competencies needed to succeed in the changed
marketplace. These capabilities include higher levels of cross-functional
coordination, employee commitment to quality, leadership competence,
creativity and entrepreneurship, and open communication. Some references
have been taken to make this review of literature.

In the Mercer studies ( globally) when asked in which roles they
perceived the HR function as being successful, a greater proportion of HR
executives nominate 'administrative expert' over that of 'strategic partner'.
This makes sense, given (a) where the function has been, and (b) that HR
only earns the right to operate on a more strategic stage once the basic 'nuts
and bolts' have been attended to. In the global study, line managers were
also asked to rate the success of HR in each of these roles. It is disquieting
that a smaller proportion of line managers rate HR as successfully as the
HR function rates itself - this is particularly the case for the role of
strategic partner.

 A variety of factors - from global competition and economic recession to


technological breakthroughs and deregulation - have forced many
corporations to fundamentally reformulate how they can attain a
competitive advantage on a level playing field (Ulrich and Lake, 1990).
Concurrently, such considerations as cost reduction, customer satisfaction,
and the need for flexibility, speed, and quality have remained the enduring
criteria for corporate players on the global economic stage. Without doubt,
however, the intense competition for a market edge in this recessionary
period (occurring not only in the U.S. but in Japan and Western Europe as
well) has intensified the critical nature of these considerations. The same
set of criteria has driven change in HR functions. Collectively, these
factors and standards have provided both a valuable opportunity and an
urgent mandate for HR functions striving to meet decisive business
challenges
Mohammed syed (2008-09) The transition from a Socialist approach to a
free market approach and the rise of a new high-tech sector are two
remarkable shifts that have occurred in the last two decades in Israel. In the
face of these changes, human resource (HR) practitioners are currently
expected to assume new roles, adopt different work values, and apply
appropriate strategies. HR managers in the low-tech industry still adhere to
traditional values and strategies, including a reliance on trade unions and
an emphasis on job security and the employees’ years of work experience
and seniority as key criteria for promotion. In the emerging high-tech
sector, HR managers have adopted new values and developed new
strategies, including human resource management programs, employee
empowerment, higher salaries and better benefits, while placing an
emphasis on employees’ talents and qualifications.

 According to Robert hawk(2007-08)

 The last few years have witnessed unprecedented changes in the human
resource functions of American corporations. This radical
transformation of HR functions has been instigated by a complex nexus of
forces: pressures to reduce costs, higher expectations of customers, the
constant drive to meet global competitive challenges, and opportunities
offered by advancements in information technology. The mix of these
forces accelerates the transformation of the HR function in ways not
envisioned a decade ago.
Furthermore, the research by Brockbank et al. (1999) showed that HR
activities positively impact business performance by approximately 10%
(defined as the financial performance of the business over the last three
years compared to major competitors. Strategic contribution accounts for 43
percent of HR's total impact on business performance which is almost twice
the impact of any other domain. These are all reasons why competencies are
being discussed by academicians and practitioners as ways of creating
sustainable competitive advantages. “Today, after being hidden for a long
time, the concept of competence has appeared prominently on the
educational stage again” (Klink & Boon, 2002).
 Many other research findings have pointed to the relationship of HR and
HR
 Transformation in order increase profitability and creating competitive
advantages.

Losey (1999) stated that there is an emerging group of human resource


professionals who see the opportunity to turn human capital strategy into a
long-term competitive advantage. He commented that in the 1990s there
was a wake-up call for the human resource profession. More than ever,
organizations now seek greater creativity and productivity from people.
Part of the strategy in being creative and maximizing productivity is to
possess the necessary competencies enabling these outcomes.
Baill (1999) emphasized that the challenge that comes with HR moving into
a
 more critical role at the management table is that the expectations for its
Contributions also increase. This challenge is made even greater because the
 requirements are not only changing, but are also growing. In addition to
traditional
 HR disciplines, the HR function is now looked to for expertise in designing
 organizations and organizational systems and for managing major changes
to
 increase competitiveness. Such outcomes require competency in strategic
 contribution and ability to deliver HR services.
 The increasingly global nature of competition requires that firms utilize all
of
 their available resources in order to survive and succeed

. Wright, McMahan 29 McCormick, and Sherman (1998) concluded that


this phenomena has resulted in an emphasis on the alignment of all
functional activities of the firm (e.g., finance, marketing, operations)
toward the achievement of strategic objectives. One consequence of this
trend is that many have called for a new strategic role for the HR function.
This role entails two major aspects. First, the HR executive should provide
input into the firm's strategy to ensure that the firm has the human resource
capabilities to implement new strategies. Second, the HR function needs to
ensure that the HR programs and practices are in place to effectively
implement the strategy.Given this requirement, it is clear that HR
professionals must be fully competent in strategy development,
implementation, and evaluation. Wright, McMahan, Snell, and Gerhart
(2001) found that HR professionals are not the only ones who see value in
HR practices─top line-executives also believe that a number
 of HR activities are critical to the firm’s competitive advantage.

Revalent data on the topic.

From the above pie chart it is shown that how rapidly hr transformation
takes place in australia in the different areas where transformation is
completed and 75% is in process.so it very important for any organisarion
to transform its hr functions with time to compete in todays time.
Principal functions of HR today and in coming years
in the whole world.
Function Today 2-3 years
Human capital strategy 40% 64%
Talent management 49% 55%
Change management 42% 48%
Leadership development 49% 52%
Organization design 21% 28%
Organization development 35% 40%
Operational excellence within the HR function 46% 52%
Workforce planning 31% 34%
Succession planning 24% 27%
Industrial relations 32% 49%
Risk management 18% 17%
It is clear from the above table that how much transformation rate of hr functions are going to
increase in next couple of years.

Top human capital challenges organizations face


today.

Challenge Response
Acquiring key talent/lack of available talent 43%
Driving cultural and behavioral change in the organization 40%
Building leadership capability 40%
Retaining key talent 38%
Increasing line manager capability to handle people management
responsibilities 26%
Succession planning 24%
Increasing workforce productivity 22%
Constraints on headcount (“making do with less”) 20%
Encouraging organizational innovation 18%
Implementing people changes resulting from changes due to
operational performance 18%
Measuring the contribution of human capital to business
performance 17%
Lack of consensus around the organization’s strategy/direction 16%
Reducing overall human capital costs 16%
Resourcing and managing HR issues in “new geographies” for the
company 15%
Managing human capital during and after an acquisition or merger 15%
Workforce planning 14%
Increasing the return on investment in remuneration 14%
Coping with an aging workforce 12%
The data in the above table clearly indicates the challenges which the organizations are
going to face in the next years. Every organization has to be ready to face these
challenges. Transformation of hrm functions is the only way to become competitive in
present time.

HR barriers and areas of opportunity for enhancing the


HR function’s future role.

Considered
Considered a an
Function barrier opportunity
Capability of line managers in management of their 54% 36%
people
Skills/competencies of HR staff 53% 56%
Business perception of value which HR can bring 46% 48%
Attitudes of line management 39% 24%
Technology 29% 40%
Business leadership 29% 40%
HR functional leadership 27% 48%
Reporting structure/HR organization 24% 25%
Availability of required skills 23% 19%
National/cultural differences 19% 14%
Regulatory constraints 19% 10%
Unions 18% 12%
Diverse workforce 16% 16%
Availability of solutions in local market (technology, 16% 18%
outsource providers, etc.)

The data give the information about the barriers and opportunities which
are going to be come in organizations path of success. so every
organization have to create the opportunities by eradicating the barriers.

The human resource (HR) function around the world continues to change as
it shifts its focus from enhancing internal operations to maximizing
contribution to the corporation’s business performance. According to the
2006 Global HR Transformation Study by Mercer Human Resource
Consulting, half (50%) of organizations are in the midst of transforming
their HR functions, while 12% completed a transformation within the past
year and another 10% plan to begin the process within the next year.

 HR transformation is the process of recreating or reinventing the HR


function with the specific intent of enhancing HR’s contribution to the
business. Mercer’s study, which builds on a similar one conducted in 2003,
includes responses from nearly 1,400 organizations in all industries across
Asia, Australia, Europe, Latin America, New Zealand and North America.
It provides insights about the current realities, trends, obstacles and
opportunities facing organizations’ HR functions around the world.

The study shows a clear shift in HR priorities. While 40% of survey
respondents listed human capital strategy as a principal function of HR
today, 64% expect it to become a key function within two to three years.
Leadership development and talent management are other areas expected
to become more important. Conversely, 46% of survey respondents listed
operational excellence within the HR function as a priority today, while
only 32% see it as a key function in the next few years.

“HR transformation is clearly a continuous process. The first wave of
transformation, which started 5 to 10 years ago, focused on improving
technology and service delivery with the expectation that HR would
transition to a more strategic role within the organization. Today, HR
functions around the world are challenged with delivering on this
expectation — to make human capital strategies a reality rooted in
improving competitiveness and profitability.

Recent research by Huselid and Becker indicates, in fact, that more


sophisticated HR functions deliver greater market value per employee than
less sophisticated ones. As seen in the chart below, there is an initial burst
of value when the HR function first improves its efficiency - but then it
reaches a plateau. It is only with a well-focused, well-energized
transformation that HR can deliver greater value to the company - both in
terms of organisation capability as well as market value per employee.
There is also evidence that financial analysts take non-financial factors into
account in a significant way when they make investment
recommendations. In a study of financial analysts and portfolio managers,
it was found that an average weighting of 35% or more was applied to non-
financial information in the investment decision process5. Management
credibility, quality of corporate strategy, innovation, ability to attract and
retain talented people, management expertise and alignment of
compensation with shareholder interests are all in the top ten non financial
variables evaluated to make investment decisions.

Inconcluding, while organisations have traditionally looked to non-human


capital variables when seeking to influence business growth and
shareholder value, the pendulum is swinging as more businesses recognise
that the management of people issues will directly impact the bottom line.
 The above chart shows that hr functions are being changed at different
levels in order to benefit the organisation in different ways.
• CONCLUSION
 As these examples of innovative organizations illustrate, organizational
transformation has had a significant impact on the shape and responsibilities
of the traditional human resources function. In some cases, the human
resources function no longer exists as a distinct function. In others, it has
remained intact, but its roles and responsibilities have been transformed in
ways congruent with the larger organizational transformation.
Whether there continues to be a wide variety of forms or whether a new, more
standard model emerges remains to be seen. What is already evident,
however, is that as we shift from industrial-era models to knowledge-era
models, and to the discovery that the real assets in our companies are
knowledge assets, there will be an increasing need to create more "fluid,
temporary structures that facilitate relationships and an open flow of
communication" and to find ways to "elevate people above technology and
processes.
To do this, organizations will not only need to develop superior teaming skills
in order to continually team and reteam the core talents of the organization,
but will also have to increase significantly their capability and capacity for
continuous change. Prevailing models of change management will have to be
refrained: "unfreezing, change, and refreezing" is no longer a useful model.
 At its best, human resources has a significant contribution to make to this
process, but whether it can play a leadership role in helping organizations
develop these abilities will depend in large measure on its own ability to
reinvent itself: to change its role from one of administrator of compensation
and benefit programs and watchdog of corporate policies to one of leader,
facilitator, and coach in the creation of organizational environments and
cultures that support flexibility, the development of individual and
organizational core competencies, and the trust and shared vision necessary to
move forward
 we mentioned the importance of HR as it relates to core competencies.
Organization's need to maintain and build their core competencies since
this is the source of competitive advantages in the marketplace. Core
competencies have a lot to do with recruiting and retaining the best people.
Obviously, HR should play a lead role in this mandate. However, we do
not want to stop here since there are numerous other strategic issues related
to HR.
“The evidence is unmistakable: HR's emerging strategic potential hinges
on the increasingly central role of intangible assets and intellectual capital
 in today's economy. Sustained, superior business performance requires a
firm to continually hone its competitive edge. Traditionally, this effort took
the form of industry-level barrier to entry, patent protections, and
governmental regulations. But technological change, rapid innovation, and
deregulation have largely eliminated those barriers. Because enduring,
superior performance now requires flexibility, innovation, and speed to
market, competitive advantage today stems primarily from the internal
resources and capabilities of individual organizations – including a firm's
ability to develop and retain a capable and committed workforce.”

Strategic Planning for Human Resource Management, author Robert


E. Sibson outlines several critical issues confronting the the
organization to transform its hr functions.

- Productivity improvement
- Educational deficiency
- Delegative Management
- Fairness in the Workplace
- Managing Differences
- Fair Pay for Everyone
- Chronic Labor Shortage
- Impact of Technology
- Employee Owners (entrepreneurship in the workplace)
- Organizational Restructurings for Higher Performance

Each of these areas can represent a major strategic program for the HR
Function. An absence of ideas is no excuse for making HR strategic.

 Seven Dimensions That Characterize How Organizations


Produce Profits Through People:

1. Employment Security
2. Selective hiring of new personnel
3. Self-managed teams and decentralized decision making.
4. Comparatively high compensation contingent upon performance.
5. Extensive training
6. Reduced status distinctions and barriers (including dress codes,
language, office arrangements, and wage differences).
7. Extensive sharing of information throughout the organization.

Once again, the sources for strategic initiatives are extremely significant.
The obvious problem we will have is how do we address these issues
within our typical HR Function.

“The total transformation of Human Resources (HR) as a function has


become both a business necessity and a strategic, value-adding
opportunity. This transformation, which calls for a functionally
fragmented, administrative cost center to a value-adding, integrated
organization aligned with corporate business strategies, will not happen
incrementally in most cases . . Instead, the true transformation of HR
requires analysis and identification of opportunities for improvement in
five interrelated areas that are the success drivers of effective HR,
including the people in HR and their competencies; processes used to
deliver HR products and services; the culture of the HR organization; its
structure and the technology used.”
The Technologies and Trends that are Transforming
HR functions.

All of these strategic issues can be overwhelming to any resource-strapped


function. Consequently, HR will need to develop its own strategy for
value-creation within the organization; otherwise HR will not adequately
address many of these strategic issues and outside managers will continue
to have their traditional bias view of HR. The HR Strategy will need to
address the issue of how the organization will build its HR Capital (which
expands the capabilities of the organization). This can cover a wide range
of best practices – web based training, knowledge sharing, 360-degree
evaluation processes, cross-functional teams, and so forth. As a minimum,
the HR Function must have a strategy for protecting the core competencies
of the organization. Next, the HR Function will need to develop strategies
for building a knowledge-based workforce that can meet future challenges
confronting the organization.

“If competitive success is achieved through people – if the workforce is,


indeed, an increasingly important source of competitive advantage – then it
is important to build a workforce that has the ability to achieve competitive
success and that cannot be readily duplicated by others. Somewhat
ironically, the recent trend toward using temporary help, part-time
employees, and contract workers, particularly when such people are used
in core activities, flies in the face of the changing basis of competitive
success. This raises the questions of why these practices seem to be
growing, what effects they have on the ability to achieve advantage
through people, and what the implications are for organizations that might
follow a different strategy.”
- Competitive Advantage through People

In order for HR to be successful with its new strategic mandate, it will


need to “in-source” to execute its strategy since its resources are way too
limited. For example, direct involvement by IT (Information Technology)
will be required to launch new technologies in the HR area. Additionally,
HR may have to outsource some of the day-to-day administrative activities
so HR can begin to address strategic issues.

In conclusion, some of the most significant performance issues confronting


any organization are rooted in human resources. This is why the HR
Function needs to become much more transformed. Moving HR into a
strategic partnership with management is now mission-critical. There are a
multitude of strategic issues for HR to pursue, ranging from making the
organization more fluid for the sharing of knowledge to making sure all
employees have the tools to provide outstanding customer service.
A the end I concluded that the hr functions should be transformed
because
in the closing years of the twentieth century, management has come to
accept that people, not cash, buildings or equipment, are the critical
differentiators of a business enterprise. As we move into the new
millennium and find ourselves in a knowledge economy, it is undeniable
that people are the profit lever. All the assets of an organization, other than
people, are inert. They are passive resources that require human application
to generate value. The key to sustaining a profitable company or a healthy
economy is the productivity of the workforce, our human capital. In the
world economy, where over half of the gross national product is allocated
to the information sector, it is obvious that knowledgeable people are the
driving force and the methods to manage it is more important.
 References AND BIBILIOGRAPHY.
 Hrm book by Gary desseler’.
 Book on hrm by Aswathapa.
 HRM and its role in future (.Bhatia)
www.mercer.com/globalhrtransformation.
Brewster, C. and Sparrow. P. (2007, August). People Management.
Advances in
Technology Inspire a Fresh Approach to International HRM. (Vol. 13, Issue
3).
Boyars, L.L. & Rue, L.W. (Eds.). (2006). Human Resource Management
(8th ed.). New
 York: McGraw Hill.
Chan, L.L.M., Shaffer, M.A., & Snap, E. (2004). In search of sustained
competitive
 advantage: The impact of organizational culture, competitive strategy and
human
resource management practices on firm performance [electronic version].
International
Journal of Human Resource Management, 15 (1), 17-35.
De Saá-Pérez, P., & García-Falcón, J.M. (2002). A resource-based view of
human
 resource management and organizational capabilities development
[electronic version].
International Journal of Human Resource Management, 13 (1), 123-140.
 Du Plessis, A. J. (2007). Change, organisational development and culture:
human
 resource management’s role in a future South Africa. International Review
of Business
 Research Papers. 3 (1) March: pp1-10
 English, G. & Jordan, A. (2005). Understanding and motivating employees
at WHSmith.
Strategic HR Review, 5 (1), 28-31.
 Farquharson, L. & Baum, T. (2002). Enacting organisational change
programmes: a
centre stage role for HRM? International Journal of Contemporary
Hospitality
Management, 14 (5), 243-250.
Forster,N. (2005). Maximum Performance: A Practical Guide to Leading
and Managing
People at Work. Cheltenham: Edward Elgar Publishing Ltd.
 Plessis, Hobbs, Marshall & Paalvast 43
 43
 Pearson Prentice HallRhinesmith, S. (2006, December).

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