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Paul Hanly, Alison Pearce and Linda Sharp

turnover costs: from theory to practice Although a considerable breadth of literature exists on the issue of employee turnover, with a recent review ( Steel and Lounsbury, 2009 ) counting 24 distinct turnover models in print, the majority of this concentrates on voluntary turnover, which is defined as the movement across the membership boundary of an organisation initiated by the employee ( Price, 1977 ). Previous studies, including the seminal work by March and Simon (1958) , have examined the employee decision to quit based on perceived ease and desirability

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Rachel Kidney, Brian Harney and Colm O’Gorman

take waste products back from the drilling process. In order to navigate costs and labour shortages in Ireland, Suretank subcontracted with a Polish manufacturer to produce the new product, causing no strain on cash flow. As operations became more complex, Suretank hired a dedicated operations manager. With a foundation of capacity and organisation Suretank moved to find new businesses, including via acquisition of a UK factory, which enabled the introduction of carbon steel acid tanks and, in 2007, a move into Asia. At this time, Suretank also established regional