=+As you know, Carol and I are scheduled to meet with you to discuss our disagreement with respect to the appropriate standards for the Claims Processing Department. I have conducted time and motion studies and have determined that the ideal standard is 36 claims processed per hour. Carol argues that 30 claims processed per hour would be more appropriate. I believe she is trying to “pad” the budget with some slack. I’m not sure what she is trying to get away with, but I believe a tight standard will drive effi¬

ciency up in her area. I hope you will agree when we meet with you next week.

Discuss the ethical and professional issues in this situation.

The senior management ofLannigan Company has proposed the following three performance measures for the company: