This is an EXCELLENT article by a writer and trainer with well-honed skills. As she aptly notes, I too take exception to the concept of a business plan which permits one to decrease salaries in order to increase profits. Employees are basically a "value-added" concept: if the firm were not going to make more money bottom-line through their presence, they would not be here. Thus, unless there is a HIGH fat quotient, in any efficient firm, cutting salaries regardless of the formula involved must decrease profits. My second conceptual difficulty is that if the quiz example is TRUE, it is a demonstration to the students that even if they totally master the material by semester end, one poor quiz will eliminate their chance at a good gradeand they can stop trying to excel (sorry) in the course.