Janus, who works for a small manufacturing firm in the mid-west has just seen her company be part of a large acquisition. It was hoped that the targets company overhead could be absorbed into the acquirers overhead (for example, the targets HR can be closed and the function taken over by the acquirers HR), and savings made. This is an example of a hoped for (_________________________). Unfortunately that has not come to pass, in fact, the HR department of the Acquirer as an example is overworked, and not nearly as efficient as pre-deal. This is an example of a realized (_________________________).

WILL RATE THUMBS UP