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        <p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
        size="-1">HRA has prepared over 200 employee policy handbooks. We have
        presented seminars training others in the design and preparation of
        these valuable and necessary tools. We have written more than 20
        magazine articles on their use. HRA works with you to identify the
        values, the philosophy and the corporate culture that represents the
        relationship between you and your employees. Every organization should
        have an employee policy handbook, every employee should have a copy and
        every manager and supervisor should be thoroughly trained in its use!</font></p>
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