During the current year, Redovisningsspecialisten AB has been hit by declining sales together with increased costs due to somewhat large salary increases after the successful year 2020 when everything went smoothly. The CEO, who feels pressured to rectify the profitability problems, has produced proposals for a number of different measures. The measures that the CEO considers to be best in both the short and long term are partly to invest in new payroll programs and computers, and partly to lay off 10-15% of employees due to lack of work that arises from the rationalization gain that the purchase of payroll programs and computers entails. The company has a collective agreement with the Union. Of the employees, 50% are members of the Union, 5 are members of the Leaders.