In the past your organization has encountered problems implementing, the changes required by new union collective agreements. These problems have included being unable to meet agreed deadlines for processing retroactive pay and implementing new, earnings and deductions. It is time once again for negotiations and, as Payroll Manager, you would like to be part of the process. After discussions with the Vice-President, Finance, you have been asked to provide a written document outlining the advantages of having payroll participate in this process. Prepare a memo to the Vice-President outlining the problems you have encountered in the past and how they could have been avoided if you had been part of the negotiation process. 7:11 PM