increasing transparency and improving the role of the shareholder. Balance of legal changes/regulation/voluntary arrangements varied widely. The focus was to look
of ratios. ? By using at historical patterns within the firm, the HR managers generally determine a reasonable range for these ratios. ? Some of the complex internal
of work across borders and among different cultures. Therefore, they must be knowledgeable of other cultures, languages and business practices. They will be required
the managers also tended to offer three perspectives. In terms of information, they suggested the need for access to customer information, client information, competitor
payroll expenses for each of previous five years (if applicable) broken down by wages and benefits; o Method of compensation; o Departmental or divisional breakdown
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