Several different areas will be discussed; however, the most important element in this entire process is the overall behavior of the managerial staff. As stated previously, all associates will look to their first line supervisors for guidance in this process. Information does trickle from the top down; however, the work is performed from the bottom up. If the employees do not perceive this merger as a safe and positive scenario, it could end up costing the company on several layers. According to Wayne F. Cascio, the author of Managing Human Resources, “employees who are dissatisfied with their jobs and who are not committed strongly to their organizations will tend to be absent or late for work, to quit more often, and to place less emphasis on customer satisfaction.” The cost involved in this scenario extends further then most realize. When an employee leaves a company, a financial burden is then created in the new costs of finding, hiring and training a new associate, along with…