主题：一封来信 -- 路人

As you can see from reading the paper or watching television, the global economic situation has continued to deteriorate. As you are aware, the XXX markets have been adversely affected and one of the hardest hit business sectors has been the XXX. As a result of this turmoil our workload has shrunk substantially and as such, we have regretfully had to react by reducing our workforce. After the effort and time that we have all expended to build up our workforce and capabilities, it is very difficult to effect these changes.

During the period from October, 2008 until now we as a Management Team have undertaken a number of initiatives with regard to increasing our workload, while at the same time reducing the Division's discretionary and overhead spending. These actions have been for the most part successful, however the workload decline has been significant and very abrupt.

There are however projects that will be proceeding and as such, it is imperative that we make every effort to secure this work for our team. Our Clients will be demanding cost and schedule certainty from us, and to be successful in securing this new work, a significant key to our success will be for us to be extremely cost-competitive along with providing experienced, capable teams.

As you are very much aware, the cost of services to our Clients is made up of our labour costs (your wages and contract rates) and XXX costs and fees. To increase the likelihood to win new work as well as secure our existing work, we need to adjust both of these parameters.

Consequently as of XXX 1, 2009, we will be implementing the following:

- Those personnel earning $90 k or greater per annum base remuneration will receive a 9% payroll deduction.

- Those personnel earning between $50 k and $90 k per annum base remuneration will receive a 4 1/2% payroll deduction.

- Those personnel earning $50 k per annum or less base remuneration will receive no payroll deduction.

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