Position
Essays

To begin, budgeting serves as a means of prioritizing business activities. In many instances, business has limited amounts of resources and a seemingly infinite amount of methods in which to deploy them. For large, multinational corporations the problem is compounded as various departments jockey to receive the maximum amount of funding for their own projects. By budgeting properly, management can better ascertain which projects will be fully funded and which project will not be funded. This prioritizing ensures that the business enters markets or engages in activities in which it has relative competitive advantages in. Furthermore, through proper capital budgeting. Management can ensure that they receive the largest return on their investment in relation to the overall level of risk involved.

Abedi, J. (2004). The No Child Left Behind Act and English language learners: Assessment and accountability issues. Educational Researcher, 33(1), 4-14. Adelabu, D. H. (2007). Time perspective and school membership as correlates to academic achievement among African American adolescents. Adolescence, 42 (167), 525-539. Agran, M., Wehmeyer, M. L., Cavin, M., & Palmer, S. (2008, August). Promoting student active classroom participation skills through instruction to promote self-regulated learning and self-determination. Career Development and Transition for Exceptional Individuals, 31(2), 106-114. Balfanz, R., Herzon, L., & MacIver, D. J. (2007). Preventing student disengagement and keeping students on the graduation path in urban middle-grades schools: Early identification and effective interventions. Educational Psychologist, 42(4), 223-235. Bandura, A. (1998). Health promotion from the perspective of social cognitive theory. Psychology and Health, 13, 623-649. Bartick-Ericson, C. (2006). Attachment security and the school experience for emotionally disturbed adolescents in special education. Emotional and Behavioural Difficulties, 11(1), 49-60. Baugher, R., Manila, M. S. E., & Nichols, J. (2006). Conducting a rural school district transition fair: Successes and challenges for students with disabilities. Education, 129(2), 216-225. Bello, D. A. (2006). The status of special education services in Catholic high schools: Attributes, challenges and needs. Exceptional Children, 72(4), 461-481. Blanchett, W. J., Mumford, V., & Beachum, F. (2005). Urban school failure and disproportionality in a post-brown era: Benign neglect of the Constitutional rights of students of color. Remedial and Special Education, 26(2), 70-81. Bloom, D. (2010, Spring). Programs and policies to assist high school dropouts in the transition to adulthood. The Future of Children, 20(1): 89-108. Bloomberg, L. D., & Volpe, M. (2012). Completing your qualitative dissertation: A road map from beginning to end. Thousand Oaks, CA: Sage. Boeije, H. (2009). Analysis in qualitative research. London, UK: Sage. Booker, K. C. (2006, April). School belonging and the African American adolescent: What do we know and where should we go? High School Journal, 89(1),1-7. Bost, L. W., & Riccomini, P. J. (2006). Effective instruction: An inconspicuous strategy for dropout prevention. Remedial and Special Education, 27(5), 301-311. Brandon, R. R., Higgins, K., Pierce, T., Tandy, R., & Sileo, N. (2010). An exploration of the alienation experienced by African American parents from their children's educational environment. Remedial and Special Education, 31(3), 208-222. Brigham, N., Parker, C. E., Morocco, C. C., & Zigmond, N. (2006). Apalachee High School: The last real high school in America: "You don't go to Apalachee, you belong to it." Learning Disabilities Research & Practice, 21(3), 172-183. Carlson, J. A. (2010). Avoiding traps in member checking. Qualitative Report, 15(5), 1102-1113. Carter, E. W., & Hughes, C. (2006). Including high school students with severe disabilities in general education classes: Perspectives of general and special educators, paraprofessionals and administrators. Research and Practice for Persons with Severe Disabilities, 31(2), 174-185. Carter, E. W., Sisco, L. G., Melekoglu, M. A., & Kurkowski, C. (2007). Peer support as an alternative to individually assigned paraprofessionals in inclusive high school classrooms. Research and Practice for Persons with Severe Disabilities, 32(4), 213-227. Charmaz, K. (1983). The grounded theory method: An explication and interpretation. In R. M. Emerson (Ed.), Contemporary field research: A collection of readings. Boston, MA: Little, Brown and Company. Chirtes, G. (2010). A case study into causes of school dropout. Acta Didactica Napocensia, 3(4): 25-43. Christle, C. A., Jolivette, K., & Michael, N. C. (2007). School characteristics related to high school dropout rates. Remedial and Special Education, 28(6), 325-339. Clark, N. M., Cushing, L. S., & Kennedy, C. H. (2004). An intensive onsite technical assistance model to promote inclusive educational practices for students with disabilities in middle school and high school. Research and Practice for Persons with Severe Disabilities, 29(4), 253-262. Close, W., & Solberg, S. (2008). Predicting achievement, distress, and retention among lower-income Latino youth. Journal of Vocational Behavior, 72, 31-42. Cobb, B., Sample, P. L., Alwell, M., & Johns, N. R. (2006). Cognitive-behavioral interventions, dropout, and youth with disabilities: A systematic review. Remedial and Special Education, 27(5), 259-275. Conderman, G., & Pedersen, T. (2005). Promoting positive special education practices. NASSP Bulletin, 89, 90-98. Converse, N., & Kraft, B. L. (2009). Evaluation of a school-based mentoring program for at-risk middle school youth. Remedial and Special Education, 30(1), 33-46. Cook, B. G., Tankersley, M., & Landrum, T. J. (2009). Determining evidence-based practices in special education. Exceptional Children, 75(3), 365-383. Crawford, L., & Tindal, G. (2006). Policy and practice: Knowledge and beliefs of education professionals related to the inclusion of students with disabilities in a state assessment. Remedial and Special Education, 27(4), 208-217. Creswell, J. W. (2013). Qualitative inquiry and research design: Choosing among five approaches. Los Angeles, CA: Sage. Curtis, R. S., Rabren, K., & Reilly, A. S. (2009). Post-school outcomes of students with disabilities: A quantitative and qualitative analysis. Journal of Vocational Rehabilitation, 30(1), 31-48. doi:10.3233/JVR-2009-0451 D'Angelo, F., & Zemanick, R. (2009). The Twilight Academy: An alternative education program that works. Preventing School Failure, 53(4), 211-230. Dukes, C., & Lamar-Dukes, P. (2006, February). Special education: An integral part of small schools in high schools. High School Journal, 1-10. Dymond, S. K., Renzaglia, A., Gilson, C. L., & Slagor, M. T. (2007). Defining access to the general curriculum for high school students with significant cognitive disabilities. Research and Practice for Persons with Severe Disabilities, 32(1), 1-15. Dynarski, M., Clarke, L., Cobb, B., Finn, J., Rumberger, R., & Smink, J. (2008). Dropout prevention: A practice guide (NCEE 2008–4025). Washington, DC: National Center for Education Evaluation and Regional Assistance, Institute of Education Sciences, U.S. Department of Education. Edgar, E. (2005). Bending back on high school programs for youth with learning disabilities. Learning Disability Quarterly, 28(2), 171-175. Edgerton, R. (2001). The hidden majority of individuals with mental retardation and development disabilities. In A. Tymchuk, K. Lakin, & R. Luckasson (Eds.), The forgotten generation (pp. 3-21). Baltimore, MD: Brookes. Editorial Projects in Education Research Center. (2010). Progress on graduation rate stalls; 1.3 million students fail to earn diplomas. Washington, DC: Editorial Projects in Education Research Center. Eisenman, L. T. (2007). Self-determination interventions: Building a foundation for school completion. Remedial and Special Education, 28(1), 2-8. Erickson, A. S., Kleinhammer-Tramill, J., & Thurlow, M. L. (2007). An analysis of the relationship between high school exit exams and diploma options and the impact on students with disabilities. Journal of Disability Policy Studies, 18(2), 117-130. Feng, L., & Sass, T. R. (2010). The determinants of educational attainment in and employment for students with disabilities. Washington, DC: United States Department of Education. Finnan, C., & Chasin, G. (2007, April). Accelerating the learning of low-achieving students: The transformation of a dropout. Phi Delta Kappan, 625-631. Fogg, N. P., Harrington, P. E., & McMahon, B. T. (2010). The impact of the great recession upon the unemployment of Americans with disabilities. Journal of Vocational Rehabilitation, 33, 193-202. Ford, A. (2007). On their own: Creating an independent future for your adult child with learning disabilities and ADHD. New York, NY: Newmarket Press. Frankham, J., & Edwards-Kerr, D. (2009). Long story … beyond ‘technologies' of knowing in case study work with permanently excluded young people. International Journal of Inclusive Education, 13(4), 409-422. doi:10.1080/13603110802242108 Frey, N. (2005). Retention, social promotion, and academic redshirting: What do we know and need to know? Remedial and Special Education, 26(6): 332-346. Fuchs, L. S., Fuchs, D., & Compton, D. L. (2010). Rethinking response to intervention at middle and high school. School Psychology Review, 39(1), 22-28. Gargiulo, R. (2011). Special education in contemporary society: An introduction to exceptionality. Thousand Oaks, CA: Sage. Gibb, K., Tunbridge, D., Chua, A., & Frederickson, N. (2007). Pathways to inclusion: Moving from special school to mainstream. Educational Psychology in Practice, 23(2), 109-127. doi:10.1080/02667360701320770 Goodwin, W. L., & Goodwin, L. D. (1996). Understanding quantitative and qualitative research in early childhood education. Williston, VT: Teachers College Press. Gratz, D. B. (2009). The peril and promise of performance pay: Making education compensation work. Lanham, MD: Rowan & Littlefield. Gravois, T. A., & Rosenfield, S. A. (2006). Impact of instructional consultation teams on the disproportionate referral and placement of minority students in special education. Remedial and Special Education, 27(1), 42-52. Greene, J. P. (2007). Fixing special education. Peabody Journal of Education, 82(4), 703-723. Griffin, C. (2010, February). Transition planning for students with special needs. District Administration, 52. Gritzmacher, H. L., & Gritzmacher, S. C. (2010). Referral, assessment and placement practices used in rural school districts with Native American students in special education. Rural Special Education Quarterly, 29(2), 4-13. Harris, L. R. (2008). A phenomenographic investigation of teacher conceptions of student engagement in learning. Australian Educational Researcher, 35(1), 57. Hart, J. E., Cramer, E. D., Harry, B., Klingner, J. K., & Sturges, K. M. (2010). The continuum of "troubling" to "troubled" behavior: Exploratory case studies of African American students in programs for emotional disturbance. Remedial and Special Education, 31(3), 148-162. Heckman, J. J., & LaFontaine, P. A. (2010, May). The American high school graduation rate: Trends and levels. Review of Economics and Statistics, 92(2): 244-262. Heckman, J. J., & Masterov, D. V. (2007). The productivity argument for investing in young children. Applied Economic Perspectives and Policy, 29(3), 446-493. Hesse-Biber, S., & Leavy, P. (2011). The practice of qualitative research. Thousand Oaks, CA: Sage. Holstein, J., & Gubrium, J. (1995). The active interview. Thousand Oaks, CA: Sage. Idol, L. (2006). Toward inclusion of special education students in general education: A program evaluation of eight schools. Remedial and Special Education, 27(2), 77-94. Iosifides, T. (2011). Qualitative methods in migration studies: A critical perspective. Surrey, England: Ashgate. Jacob, S., Decker, D., & Harsthorne, T. (2010). Ethics and law for school psychologists. Hoboken, NJ: Wiley. Jorgensen, D. (1989). Participant observation: A methodology for human studies. London, England: Sage. Kemp, S. E. (2006). Dropout policies and trends for students with and without disabilities. Adolescence, 41(162), 235-252. Kennedy, P. (2010). The knowledge economy and labour power in late capitalism. Critical Sociology, 36(6), 821-837. Knight, A., & Ruddock, L. (2008). Advanced research methods in the built environment. London, England: Blackwell. Kortering, L. J. (2009). School completion issues in special education. Exceptionality, 17(1), 1-4. doi:10.1080/09362830802590060 Laprairie, K., Johnson, D. D., Rice, M., Adams, P., & Higgins, B. (2010). Top ten things new high school teachers need to know about servicing students with special needs. American Secondary Education, 38(2), 23-32. Lehr, C. A., Johnson, D. R., Bremer, C. D., Cosio, A., & Thompson, M. (2004). Increasing rates of school completion: Moving from policy and research to practice. Minneapolis, MN: National Center on Secondary Education and Transition. Levin, H. M. (2009). The economic payoff to investing in educational justice. Educational Researcher, 38(5), 5-20. Levinson, E. M., & Palmer, E. J. (2005, April). Preparing students with disabilities for school-to-work transition and postschool life. PL Counseling, 101, 11-15. Lodico, M. G., Spaulding, D. T., & Voegtle, K. H. (2010). Methods in educational research: From theory to practice. New York, NY: John Wiley & Sons. Maag, J. W., & Katsiyannis, A. (2010). Early intervention programs for children with behavior problems and at risk for developing antisocial behaviors: Evidence- and research-based practices. Remedial and Special Education, 31(6), 464-475. Mack, N., Woodsong, C., Macqueen, K. M., Guest, G., & Namey, E. (2005). Qualitative research methods: A data collector's field guide. : Family Health International. Maddox, S. J., & Prinz, R. J. (2003). School bonding in children and adolescents: conceptualization, assessment and Associated Variables. Clinical Child and Family Psychology Review, 6(1), 31-50. March, E., & Gaffney, J. S. (2010). Relational identities of students, families and educators: Shaping educational pathways. Remedial and Special Education, 31(1), 3-16. Martin, C. L., & Fabes, F. (2008). Discovering child development. Boston, MA: Houghton Mifflin. Martin, J. E., Marshall, L. H., & Sale, P. (2004). A three-year study of middle, junior high and high school IEP meetings. Exceptional Children, 70(3), 285-297. Mattson, E. H., & Roll-Pettersson, L. (2007). Segregated groups or inclusive education? An interview study with students experiencing failure in reading and writing. Scandinavian Journal of Educational Research, 51(3), 239-252. doi:10.1080/00313830701356109 Maxwell, J. A. (2005). Qualitative research design: An interactive approach. Thousand Oaks, CA: Sage. Maykut, P., & Morehouse, R. (1994). Beginning qualitative research: Philosophic and practical guide. London, England: Falmer Press. Mayya, S. S., Rao, A. K., & Ramnarayan, K. (2004, Spring). Learning approaches, learning difficulties and academic performance of undergraduate students of physiotherapy. Internet Journal of Allied Health Sciences and Practice, 2(4), 1-6. McNeal, R. B. (2011). Labor market effects on dropping out of high school: Variation by gender, race, and employment status. Youth Society, 43(1), 305-332. McNeely, C. & Falci, C. (2004). School connectedness and the transition into and out of health-risk behavior among adolescents: A comparison of social belonging and teacher support. Journal of School Health, 74, 284-293. Mellard, D. (2005). Strategies for transition to postsecondary educational settings. Focus on Exceptional Children, 37(9), 1-20. Merriam, S. B. (2009). Qualitative research: A guide to design and implementation. San Francisco, CA: Jossey-Bass. Mihalas, S., Morse, W. C., Allsopp, D. H., & McHatton, P. A. (2009). Cultivating caring relationships between teachers and secondary students with emotional and behavioral disorders: Implications for research and practice. Remedial and Special Education, 30(2), 108-125. Miles, M. B., & Huberman, M. (1994). Qualitative data analysis (2nd ed.). Thousand Oaks, CA: Sage. Morocco, C. C., Aguilar, C. M., Clay, K., Brigham, N., & Zigmond, N. (2006). Good high schools for students with disabilities. Learning Disabilities Research & Practice, 21(3), 135-145. Murray, C., & Naranjo, J. (2008). Poor, black, learning disabled, and graduating: An investigation of factors and processes associated with school completion among high-risk urban youth. Remedial and Special Education, 29(3), 145-160. Palladino, J. M. (2006, October). Don't sell them dreams without the foundations: Collaboration for the transitional needs of foster adolescents with disabilities. High School Journal, 22-34. Prather-Jones, B. (2011). "Some people aren't cut out for it": The role of personality factors in the careers of teachers of students with EBD. Remedial and Special Education, 32(4), 179-191. Punch, K. F. (2009). Introduction to research methods in education. London, England: Sage. Quinn, J. (2010). Learning communities and imagined social capital: Learning to belong. New York, NY: Continuum International Publishing Group. Quinn, M. M., & Porrier, J. M. (2006). Study of effective alternative education programs: Final grant report. Washington, DC: American Institutes for Research, 1-63. Reardon, S. F., Arshan, N., Atteberry, A., & Kurlaender, M. (2010). Effects of failing a high school exit exam on course taking, achievement, persistence, and graduation. Educational Evaluation and Policy Analysis, 32(4), 498-520. Reschly, A. L., & Christenson, S. L. (2006). Prediction of dropout among students with mild disabilities: A case for the inclusion of student engagement variables. Remedial and Special Education, 27(5), 276-292. Rice, E. H., & Yen, C. (2010). Examining gender and the academic achievement of students with emotional disturbance. Education and Treatment of Children, 33, 601-621. Roessler, R. T., & Foshee, K. (2010). Impact of occupational instruction on the performance and vocational identity of special education students. Rural Special Education Quarterly, 29(3), 23-30. Rouse, M., & Florian, L. (2006). Inclusion and achievement: Student achievement in secondary schools with higher and lower proportions of pupils designated as having special educational needs. International Journal of Inclusive Education, 10(6), 481-493. doi:10.1080/13603110600683206 Rumberger, R. W., & Palardy, G. J. (2005, Spring). Test scores, dropout rates, and transfer rates as alternative indicators of high school performance. American Educational Research Journal, 42(1), 3-42. Sass, T. R., & Feng, L. (2012, February). Competing risk analysis of dropout and educational attainment for students with disabilities. Andrew Young School of Policy Studies Research Paper Series, No. 12-09, 1-47. Scanlon, D., Saxon, K., Cowell, M., Kenny, M. E., Perez-Gualdron, L. P., & Jernigan, M. (2008). Urban adolescents' postschool aspirations and awareness. Remedial and Special Education, 29(3), 161-174. Schulte, A. C., & Villwock, D. N. (2004). Using high-stakes tests to derive school-level measures of special education efficacy. Exceptionality, 12(2), 107-126. Schunk, D. H., & Mullen, C. A. (2012). Self-efficacy as an engaged learner. In, S. L. Christenson, A. L. Reschly, & C. Wylie (Eds.), Handbook of research on student engagement (chapter 10). New York, NY: Springer. Shah, Z., Alam, S, & Baig, S. (2012, June). The moral dimensions of teaching, affectionate schools and the student drop out: The case study of a mountainous community in Pakistan. International Journal of Progressive Education, 8(2): 84-101. Shealey, M. W., Lue, M. S., Brooks, M., & McCray, E. (2005). Examining the legacy of Brown: The impact on special education and teacher practice. Remedial and Special Education, 26(2), 113-121. Shorr, P. W. (2006). Special ed's greatest challenges ... and solutions. District Administration. Professional Media Group LLC. Siegel, L. (2011). The complete IEP guide. Berkeley, CA: NOLO. Simpson, R. L., Peterson, R. L., & Smith, C. R. (2011). Critical educational program components for students with emotional and behavioral disorders: Science, policy and practice. Remedial and Special Education, 32(3), 230-242. Smith, A., & Kozleski, E. B. (2005). Witnessing Brown: Pursuit of an equity agenda in American education. Remedial and Special Education, 26(5), 270-280. Smith, K. S., Rook, J. E., & Smith, T. W. (2007). Increasing student engagement using effective and metacognitive writing strategies in content areas. Preventing School Failure, 51(3), 43-50. Spencer, A. M. (2009). School attendance patterns, unmet educational needs, and truancy: A chronological perspective. Remedial and Special Education, 30(5), 309-319. Spring, J. (2008). Research on globalization and education. Review of Educational Research, 78(2), 330-363. Srivastava, P., & Hopwood, N. (2009). A practical iterative framework for qualitative data analysis. International Journal of Qualitative Methods, 8(1), 76-84. Stearns, E., & Glennie, E. J. (2006, September). When and why dropouts leave high school. Youth Society, 38(1), 29-57. Steele, M. M. (2007, March). Teaching social studies to high school students with learning problems. The Social Studies, 59-65. Stein, M., Berends, M., Fuchs, D., McMaaster, K., Saenz, L., Yen, L., … , Compton, D. (2008). Scaling up an early reading program: Relationships among teacher support, fidelity of implementation, and student performance across different sites and years. Educational Evaluation and Policy Analysis, 30(4), 368-388. Stevens, P., & Van Houtte, M. (2011). Adapting to the system or the student? Exploring teacher adaptations to disadvantaged students in an English and a Belgian secondary school. Educational Evaluation and Policy Analysis, 33(1), 49-75. ?troth?r, D. B. (2006). Dropping out. Phi Delta Kappan, 68(4), 325-328. Swanson, C. B. (2008, November 3). Special education in America: The state of students with disabilities in the nation's high schools. Editorial Projects in Education Research Center, 1-38. Tangen, R. (2005). Promoting inclusive education in secondary school in Norway: A national programme for teacher development. European Journal of Special Needs Education, 20(1), 57-70. doi:10.1080/0885625042000319089 Thomas, S. B., & Dykes, F. (2011). Promoting successful transitions: What can we learn from RTI to enhance outcomes for all students? Preventing School Failure, 55(1), 1-9. doi:1080/10459880903217978 Tyler, J., & Lofstrom, M. (2009). Finishing high school: Alternative pathways and dropout recovery. The Future of Children, 19(1), 77-103. Tymchuk, A., Lakin, K., & Luckasson, R. (2001). Life in the margins: Intellectual, demographic, economic, and social circumstances of adults with mild cognitive limitations. In A. Tymchuk, K. Lakin, & R. Luckasson (Eds.), The forgotten generation (pp. 22-38). Baltimore, MD: Brookes. Vilhjalmsdottir, G. (2010). Occupational thinking and its relation to school dropout. Journal of Career Development, 37(4), 677-691. Voltz, D. L., & Fore, C. (2006). Urban special education in the context of standards-based reform. Remedial and Special Education, 27(6), 329-336. Wagner, M., & Davis, M. (2006). How are we preparing students with emotional disturbances for the transition to young adulthood? Findings from the National Longitudinal Transition Study 2. This case study explores the experiences of students with disabilities who have dropped out of high school, so as to identify related factors that led to their decisions. Participants will include both males and females who were designated as students with disabilities at Ridgeville High School (pseudonym for a Virginia high school) and who dropped out between their third and fourth years of high school, during the 2009 to 2012 academic school years. All participants will be between the ages of 18 and 21. The proposed research design is a phenomenological study to be conducted through the use of semi-structured interviews, journaling, and observation of the sample population, with the aim of identifying common experiences among students who have dropped out of school close to graduation. The results of the semi-structured interviews will be examined using reductive qualitative analysis, which will include the use of coding and extraction of themes. Implications of the results will be discussed.

This order is based on the provided case study. It is the summary and analysis of a scenario where two individuals were arrested for drug possession and intent to sell. The situation, and the defendant's objections, are reviewed and judged based on current legal precedent that presides over modern law enforcement practices.

This paper is about social media. Written to enlighten the heads of a law firm about the use of social media in the business context, this paper outlines some success stories, key success factors, and some of the downsides. There is then a recommendation about the use of social media for a law firm.

Elements needed in order for a contract to be formed

In this paper, we are going to be looking at the impact of different environmental laws on stakeholders. This will be accomplished by focusing on: how they are impacting the electric power industry, their influence on stakeholders and the way this is shaping their practices in the future. Once this occurs, is when we will show how these areas are influencing ethical strategies in relation to the law.

The wrong IT security plan can cause an enterprise millions of dollars of damages if breached by a number looming threats waiting to steal valuable information and resources from the organization. It is important to plan out a proper design that fits the needs and objectives of the organization, as well as providing it the flexibility and fluidity it needs to adapt to changes in those objectives but also changes in the external environment and its potential threats. This current research explores the contemporary environment for enterprise organizations as a way to evaluate potential security threats and prepare the most effective countermeasures in a fluid and functioning IT technical infrastructure security plan.

This paper is about Gun Control. The public opinion for unlawful usage of fire arms can be changed through various initiatives. The civilized societies like United States can use multiple communication techniques to alter gun possession opinions. The usage of latest techniques also includes laws that are critical in order to reduce criminal activities including gun violence. The costs of gun possession to the society are far greater than the need of guns for personal safety and security. The rights to buy and poses guns cannot be allowed especially for the criminals.

Substance and drug abuse have inherent effects on human growth and development. This is more pronounced when users are addicted to some drugs like marijuana, cocaine, and alcohol, among other drugs. This study shows that various developmental aspects of a human being like the brain are affected by drug abuse. The physiological/biological, psychological, and social development is significantly affected by drug abuse and misuse as the study shows.

This paper is about employment law. The scenario is presented wherein a project is cancelled and there are five employees, only two of which can be retained. There is a profile of each employee, and then there is an analysis. At the conclusion of the paper, a decision is made about which two employees will be retained and what will be the basis of the removal of the other three.