2.1 Proponent(s)
Supporters of this effort include not only members of the business community, but followers of religious movements, children, school administrators, football fanatics, grocers, pine tree growers, toy manufacturers and those who pursue opportunities for self-examination and reflection.

2.2 Sponsor(s)
Sponsors include the media, leaders of religious movements and business leaders. For many, there is only one sponsor of Christmas, and any other perceived sponsors are latecomers (by about 2000 years) to the event.

2.3 Users/Beneficiaries
Children, people of faith, workers, the poor and destitute, a world community of those who seek opportunities for celebration and joy, and the outdoor decorating community. In short, humankind.

2.4 Deliverables and Quality Criteria
The project will be considered complete (for this year) on Epiphany (12 days after December 25), and when well-wishes (tangible and intangible) have been exchanged across parties, supplemental vacation time has been granted (and received), offices have been shuttered (albeit briefly), and team members have had the opportunity to share time and good spirit with each other. Exceptional quality has been achieved when the spirit of the season continues through the year.

2.5 Rationale
The project is borne out of the sage counsel of three spectral consultants who visited 24 December. While acknowledging the financial success of our business, these spirited advisors were quick to highlight the deficiencies of the organization in terms of support for and from the local community and in terms of acceptance of social responsibility.

2.6 Cost-Benefit
Fred Holywell (a relative working in another line of business) put the financial case in somewhat idealistic terms when he said, "And therefore, uncle, though it has never put a scrap of gold or silver in my pocket, I believe that it has done me good, and will do me good; and I say, God bless it!" While that perspective captures the idealistic perspective on the holiday, it does not capture the true cost-benefit.

If one examines the overall costs of the holiday, they include the time granted to allow staff to spend both with family and with their employer (over a smoking bowl of Christmas bishop, as it were), as well as the lost work-hours. However, the benefits to a generous holiday package include the elimination of time spent grousing over employees feeling "ill-used" because they didn't get the same level of performance support from their management and the sense of increased performance, motivation and productivity resulting from their sense of being valued by the organization.

3.1 Objectives served
The following corporate objectives are served well by a generous implementation of holiday activity:

• Corporate productivity is increased (on a per-working-day basis)
• Revenue is enhanced (through more local support of Scrooge & Marley)
• Customer base is increased (see above)

3.2 Portfolio ranking
The project moves to the #1 position by virtue of the time of year. Given the schedule considerations, no other project should even be under serious consideration at this time.

4.1 Alternative considered
The organization (for most of its history) has employed a strategy of devoutly ignoring the festivities. Last year's recommendations included treating those who observe the season by boiling them with their own pudding, and burying them with a stake of holly through their respective hearts.

4.2 Rationale for dismissal
The alternative was dismissed not only for the obvious legal implications, but also at the urging of the consultants mentioned earlier in this document.