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In the business world, the rearview mirror is always clearer than the windshield.
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It is a testament to our naïveté about culture that we think that we can change it by simply declaring new values. Such declarations usually produce only cynicism.
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Good execution of performance appraisal is not the solution. More people are realizing that improving how performance appraisal are done is an attempt to do the wrong thing better. If you insist on doing the wrong thing, I suppose you might as well do it better but how about just not doing the wrong thing at all?
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