Presents a situation where there is scope for simplification of work and for relating the simplification to financial implications. Provides an opportunity to students to quantify the benefits of suggested work simplifications and their effects on the workload of employees. In a sense it makes the students challenge the conventional belief that a man drawing a higher salary or holding a higher position can be trusted more. The situation also enables the student to relate the probability of a system's failure to the cost of running it.