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In the spirit of Maital, do the practices used at yourplace of employment (1) properly motivate your colleagues to define and justify in opportunity cost

In the spirit of Maital, do the practices used at yourplace of employment (1) properly motivate your colleagues to define and justify in opportunity cost terms the trade-offs embedded in company decisions and (2) "unwittingly enhance the importance of sunk costs by stiffly penalizing failure"? If you are to improve company performance on these two challenges, How can you implement them explain in detail

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