Managing Cultural Diversity

This research focuses on understanding and improving cultural diversity at the workplace, with a case study of Tesco. It explores the benefits, challenges, and recommendations for managing cultural diversity. The study aims to develop an understanding of cultural diversity, evaluate its benefits, identify challenges faced by Tesco, and recommend effective strategies for managing cultural diversity in the workplace.

MANAGING CULTURAL
DIVERSITY

Table of Contents
Table of Contents.............................................................................................................................1
INTRODUCTION...........................................................................................................................3
LITERATURE REVIEW................................................................................................................4
RESEARCH METHODOLOGY....................................................................................................7
DATA ANALYSIS.......................................................................................................................10
Theme 9: Profitability is linked with cultural diversity in an organization...................................18
RESEARCH OUTCOME..............................................................................................................21
REFLECTION...............................................................................................................................22
CONCLUSION AND RECOMMENDATION............................................................................23
REFERENCES..............................................................................................................................24

INTRODUCTION
Title: To ascertain ways of improving cultural diversity at workplace
Aim-
To determine the ways of managing and improving cultural diversity at workplace: A case study of Tesco
Objectives-
 To develop understanding about cultural diversity at workplace.
 To evaluate variety of benefit which is brought by cultural diversity in an organization.
 To determine variety of issue which are faced at the time of incorporating cultural
diversity in Tesco.
 To recommend the best way through which cultural diversity can be managed in the
workplace.
Research Question
 What does cultural diversity mean?
 What are variety of benefit which is brought by cultural diversity in an organization?
 What are variety of issue which are faced at the time of incorporating cultural diversity in
Tesco?
 What is the best way through which cultural diversity can be managed in the workplace?
Research Background
Culture diversity is one of the concern which is growing very rapidly as it is very important for
all an organization to have the workforce which mainly have more than one culture employee in
company. As this supports the business with variety of the benefits. it to the employee but also
there are many challenges also of the same. Tesco (Tobi and Kampen, 2018). Tesco is the british
multinational retail company with headquarters in Welwyn Garden City, Hertfordshire, England,
United Kingdom. Tesco is the biggest retail store of UK in current scenario. This report explain
the literature review on the topic “importance and way through which cultural diversity in
workplace can be incorporated”. After that the report explain research methodology. After that
the report explain data interpretation and the recommendation to an organization. It also support
in increasing profit and achieving goal as it support in increasing efficiency of the employee . It
also support in increasing sales and attract more customers. It act as motivator because

competition increase the morale of the employee which leads to gain competitive and strategic
advantage in the market.
Company is allowed to appoint employees of any race , caste , gender , culture , age etc.
It is very important as it support in getting diverse workforce which lead to develop innovative
and creative ideas .it made company competitive in the market. For increasing productivity and
profitability of the market culture diversity should be adopted and mental which act as a source
of development of company.
Rationale:
As in it is very important to build the diverse force in cited firm, cultural diversity
provides the good hand of the support for the same. The biggest think which has drive to choose
the current topic is to evaluate the importance, impact and way through which it can be brought.
Significance:
This research is very significant for the researcher to prove the variety of metal which is
possessed by the scholar in the field of research. This report is also very significant for an
organization as with the support of the same in company will able to find out the solution of the
variety of issue which is faced by an organization. This will provide crucial support company in
showcasing the variety of result to consumer also. This report will also support competitor in
seeing the solution of the issue if any faced by them in cited firm. Also, this research will support
other scholar in getting good sort of solution to the variety of issue which will be faced by them
in carry out the study in the market.
LITERATURE REVIEW
Theme 1: “understanding about cultural diversity at workplace”
Rice, (2015) explain that cultural diversity means that amount of the employee who
belonging to the variety of culture and background in the workplace. For managing cultural
diversity at the workplace. Company mainly hire the variety of the employee on the basis of the
culture, background on the basis of the race, religion. Generally this provide crucial support
organization in advertising good image of company internally to the stakeholder and the
investment at the same time also support in promoting externally as well in front of the
employee. Policy of the Tesco also used to highlights that the organization need to hire the

employee of different background to build good and efficient diversified workforce in the
organization. Equality policy of Tesco also used to highlights that all the employee in the
organization should get the good amount of training to the employee in the organization After all
the employee should get equall oppoutunity to showcase their talent in the organization.
Ang and Van Dyne, (2015) explain that organization mainly take the variety of action to
incorporate the cultural diversity in an organization. Awareness is one way which can support in
incorporating cultural diversity at the workplace. This can be done by educating employee about
the variety of culture and background. Singh, (2018) explain that organizational also give good
opportunity to employee of the variety of culture to showcase their talent in company which
provide crucial support in promoting the cultural diversity in cited firm.
Theme 2: “benefit which is brought by cultural diversity in an organization”
As Cultural diversity mainly promote the positive sign externally as well as internally it is
very important for all the business. Riccucci, (2018) explain that the most important thing which
cultural diversity brought is that it mainly allow a good flow of the innovation in the company.
As employee have variant sort of the knowledge and belief as all the culture is drive on the basis
of variant belief. As a result organization will have the good flow of the idea which will result in
better innovation in the firm.
Lambert, (2016) has the opinion that it also mainly provides crucial support company in
improving the amount of the trust and communication in company. This eventually builds the
environment in cited firm. As in good cultural diversity employee mainly communicate with
employee freely in cited firm and also employee find it easy to trust each other in company.
Hofhuis, van der Zee and Otten, (2015) explain that cultural diversity in an organization supports
the business in scheduling and planning the variety of activity in cited firm. As human resource
in an organization mainly trust one another in company. So organization easily can make the
decision and implement the sa+me in cited firm to improve an organizational performance. Rice,
(2015) Support the author by highlighting that cultural diversity mainly build good working
environment in which organization can bring variety of new policy very easily in company. At
has been analysed that having good cultural diversity provide crucial support company in
building a good relationship with all employee in an organization. This eventually mainly
provide crucial support company in getting good sort of support from employee who are working
in cited firm.

Mwaniki, (2016) has an opinion that cultural diversity is not only important for the
business for the internal operation but it is also important for the external operation as well.
Managing cultural diversity in an organization provide crucial support business in presenting the
good image of the company in front of the employee who is seeking a job which will improve
the employer brand value, as employee will be keen to join company. Dalton, D'Netto and
Bhanugopan, (2015) explain that it will also provide crucial support company in building the
good goodwill of the company in the market as it will provide crucial support organization in
getting the social recognition as well.
Theme 3: “variety of issue which are faced at the time of incorporating cultural diversity”
There are many sorts difficulties and problem which are faced by the company as the
time of incorporating the diversity in cited firm. Rice, (2015 explain that one of the biggest
challenge or obstacle is the misinterpretation of the communication which has been passed on to
the employee regarding the cultural diversity. As all the culture mainly be drives variety of belief
and knowledge, variety of culture employee mainly interoperate the information in the variety of
ways. .Ang and Van Dyne, (2015) another challenge which is faced by an organization is that it
is difficult for the company to bring employee together, as it has been find out that the employee
with the variety of culture and background mainly form the variety of group in cited firm. This
asks a good amount of the efforts from an organization to promote the togetherness in company.
Singh, (2018) explain that the another obstacles which are seen by at the time of
incorporating cultural diversity is that it may happen that the employee with some culture in
cited firm may find that there voice are less heard as compare to the other employee in cited
firm. Ang and Van Dyne, (2015) explain that variety of understanding of professional etiquette is
another big challenge which is faced at the time of incorporating the cultural diversity in the
firm. As policy of the Tesco used to implify that all employee in the organization used to get the
equal chance to showcase their talent in the organization also it used to look at bringing all
background employee in the organization this has eventually created the variety of the issue for
the organization to maintain the same in the organization.
Theme 4: Variety of issue faced due to not incorporating culture diversity in an organization
There are many variety of type of difficulty which is faced by organization who is not having
good sort of cultural diversity in an organization. Mwaniki, (2016) Author mainly explain the

biggest issue which is faced by an organization is that it get difficult for an organization in
resisting variety of the change in an organization. As all employee mainly have variety of sort of
point of view regarding variety of operation in company. Another issue which is faced is that it
mainly increase the amount of conflict in an organization, as there is good sort of unclariety
among the variety of employee in cited firm. Dalton, D'Netto and Bhanugopan, (2015)Explain
that it also mainly impact the employee performance and efficiency of variety of operation which
are performed in cited firm. As organization has to invest variety of the resources toward
maintain good sort of cultural diversity in cited firm.
RESEARCH METHODOLOGY
Research Methodology is the process in which scholar generally mainly select variety of
procedure and technique which is generally help in finding outcome of the research. It is very
important for all scholars to collect variety of the information from reliable source, as it is very
important for the scholar to have reliable information.
Research type: Research is the process in which variety of activities are performed in an
organization with the sole motive of finding out the solution of the issue faced by cited firm.
Qualitative and quantitative are the two type of common tool which can be used by the
researcher. Qualitative research stands for the researches which mainly provide the result in non
numeric form. Quantitative researches mainly provide he results in numeric form. Researcher has
taken support of qualitative research type as it was getting tougher for the researcher to present
the data in the numeric form (Kumar, 2019).
Research Approach: Research Approach is variety of plan and procedure that mainly
look at variety of assumption regarding the variety of way through which data can be gather and
analysis. Two type of approach are commonly known in the field of the research namely
inductive approach and deductive approach. Inductive approach mainly check the suitability and
the attainability of the already made theory. At the same time deductive approach tries to make
new theory to be tested by taking result as a consideration. Deductive approach is the approach
which will be used by the Scholar as it is very handful for the qualitative research type.
Research philosophy: Research philosophy is variety of belief regarding the way data
can be collected and gathered. Interpretivsim and positivism are the two philosophies which can
be used by the scholar. Interpretivism philosophy consider the human interest involve in the

study at the same time positivism philosophy consider and look at the natural phenomenon. As
Scholar was having the thought that studying a human interest is very necessary for this study
scholar has taken the support of interpretivsm philosophy.
Data collection: process of collecting different data to conduct the report is known as a
Data collection process information and data related to research will be collected in a way that,
scholar is able to find out efficient outcome of research. Research in the field the research always
takes support of primary and secondary data collection tool. (Caillaud, Rose and Goepp,
2016).To gather primary data Scholar has gone with the option of the survey in which different
question will be asked to the respondent in the organization. Secondary at the same time was
collected by going through book of different author related to the topic of the project.
Data Analysis: Data analysis is the set of the thing which is performed by scholar to
understand the data in better way which is collected with the support of primary and secondary
data collection tool. In this analysis tool researcher will analysis the variety of data. In this tool
the researcher will be taking support of the variety of graph and the table to present the data in
more attractive way to the viewer.
Questionnaire
Name:
Age:
Are you Familiar with the concept of cultural diversity
a) Yes
b) No
What does Equality stands for you
a) Equal opportunities
b) Same treatment
c) No discrimination
Is cultural Diversity play a crucial role in managing Human resource?
a) Yes
b) No

What benefit are brought by cultural diversity at workplace?
a) Improves working environment
b) Communication and Trust
c) Improves Goodwill
d) All of Above
Is Tesco mainly take the corrective action to improve cultural Diversity?
a) Yes
b) No
In your thought what are commonly faced obstacles in incorporating the cultural diversity
at workplace.
a) Cultural based group
b) Misinterpretation of communication
c) Conflict on the basis of culture
d) All of Above
What are effect of not having culturally variety of workforce in an organization
a) No new ideas
b) Foreign branches of company can face difficulty
What impact which are brought by Cultural diversity on the performance employee in
cited firm
a) Mental Stress
b) Negative impact on the performance
c) Both of Above
Is profitability is linked with cultural diversity in an organization

a) Yes
b) No
What are the Best way through which cultural diversity can be incorporated at the
workplace
a) Awareness about variety of culture
b) Training and Development
c) Providing equal opportunity to all employee
d) All of Above
In your thought what are the variety of factor mainly drive the company to build the
diverse workforce
In your thought what are the variety of factor need to consider by an organization at the
time of incorporating the diverse workforce
Sampling: Sampling is the systematic process of selecting the pool of respondent from
total population available. This is generally done on target respondent base of an organization.
Research was having the option to choose any technique from the two present that is
probabilistic in which give all the respondent to get selected. Scholar has chosen 20 manager of
the Tesco to conduct the survey on the same.
Ethical consideration, Cost and Access: It is very important for researcher to have a
good sort of finance for finding out and go through operation of research. To collect the data
scholar has taken the consent of all before hand itself. Also, scholar has maintained the good
amount of the confidentiality throughout the process of collecting and presenting the data.
(Gabriel, 2015).
Cost: It is the amount of the money which will be require by the scholar carry out the
study for the organization. It will require 20000 pound to complete the study for the client of the
company.

Ethical issue: The biggest issue which was found in carrying out the project was to
maintain a good sort of confendentiality in the project in context of safeguarding the information
of different respondent in the study. Another was to select the good respondent for collecting
good primary data.
DATA ANALYSIS
Theme 1: Familiar with the concept of cultural diversity
Particular Respondent Percentage in respondent
Yes 18 90
No 2 10
Total 20 100
Interpretation: It has been interpreted that respondent is having good knowledge and
conceptually clear about the cultural diversity. This is good sign for Tesco as knowledge about
that can drive employee themselves to manage the same. Reason behind the same is that the

result present mainly show that out of total pool of 20 respondent 90% of them has gone with the
option of yes, only four were having variety of thoughts.
Theme 2: “Meaning of equality”
Particular Respondent
Percentage in
respondent
Equal
opportunities 16 80
Same treatment 3
No
discrimination 1 5
Total 20 100
Equal opportunities Same treatment No discrimination
0
2
4
6
8
10
12
14
16
10
15
10
Series1
Interpretation: Collected data interpret that out of 20 pool respondents, getting equal opportunity
is hot pica for all respondent. As 80 % respondent has gone with the same option. Other than
that 15 and 5 percent of respondent has shown other opinion i.e. same treatment and no
discrimination respectively. This eventually means that providing equal opportunity is the best
meaning of equality for respondent. Author has also explained that equality is the situation in

which equal opportunity is offer to all employees to showcase their talent in an organization. So
that there is no that sort of conflict among the employee in cited firm.
Theme 3: Cultural diversity supports the business in managing the human resources
Particular Respondent Percentage in respondent
Yes 16 80
No 4 20
Total 20 100
Interpretation: Data collected through survey, provide crucial support to scholar in
interoperating that Human resource of organization can be easily maintain with the support of

cultural diversity. Above data supports in interpreting that from the pool from 20 respondents.
80% are in the favour that cultural diversity supports the business in maintaining the good work
force. 20% are against the same. So it can be said that cultural diversity will provide crucial
support company in maintaining the good workforce in cited firm for longer period. This
statement was also positively highlighted by the Author in literature review.
Theme 4: More than one benefit is brought by cultural diversity
Particular Respondent Percentage in respondent
Improves working environment 2 10
Communication and trust 3 15
Improves goodwill 2 10
All of Above 13 65
Total 20 100

Interpretation: There are more than one benefit of cultural diversity in cited firm which
is well-supported by LR unit as author also explain that cultural diversity bring good benefit of
cultural diversity in an organization. Data collected provides scholar in interpretation the same.
Data collected shows that from the pool of 20 employees 65% are having the opinion that
improves working environment, communication and trust and also improve goodwill. Other than
10, 15 and 10 % respondent are respectively in the favour of improve working environment,
communication and trust and improves goodwill.
Theme 5: Tesco mainly take the corrective action to manage cultural diversity.
Particular Respondent Percentage in respondent
Yes 14 70
No 6 30
Total 20 100

Interpretation: Collected data shows that from the pool of 20 respondent 70% are having the
opinion that Tesco mainly take action in an organization and 30% are against the same. This is
good for an organization as respondent in cited firm is having the thought that the respondents
understand the efforts made by the management in an organization. Organization has to make
mote that they used to continually take the step to lower down the impact of cultural diversity in
an organization. As 6 is not that small number which can be overlooked by the company in the
market.
Theme 6: Cultural based group and Misinterpretation of communication are commonly faced
obstacles in incorporating the cultural diversity at workplace.
Particular Respondent Percentage in respondent
Cultural based group 8 40
Misinterpretation of communication 7 35
Conflict on the basis of culture 2 10
All of Above 3 15

Total 20 100
Interpretation: After going through information gather from respondent it has supported the
scholar in finding out that there are two common obstacles which are faced by the Tesco as
collected data shows the same. This is on the expected lines of the author as well as Literature
review section as author also are having the opinion that cultural based group and
misinterpretation of communication are the two big obstacles which are faced. Collected data
shows that Total pool of of 20 respondent 40, 35 % respondents are in favour of cultural based

group and misinterpretation of communication. Other than that 10, 15% respondent are in favour
of conflict on basis of culture and all above respectively in an organization.
Theme 7 : Effect not having culturally variety of workforce in an organization
Particular Respondent Percentage in respondent
No new ideas 15 70
Foreign branches of company can face
difficulty 5 30
Total 20 100
75
1
2
Interpretation: Data collected by the respondent, it can be easily interpreted that innovation is
the biggest factor which will be reduce in cited firm, if organization is not maintain good sort of
cultural diversity. Author in the LR section, also explain the same. As author explain that cultural
workforce mainly bring innovative idea in an organization. Collected data elaborates that out of
total pool of 20 respondent 75% has gone with the option of Scarcity of new idea in organization.
Only 25% respondent has chosen option of International operation of an organization can be
impacted by not incorporating cultural diversity at workplace.
Theme 8: Impact does cultural diversity brought to the employee in cited firm
Particular Respondent Percentage in respondent

Mental stress 14 70
Negative impact on the performance 2 10
Both of above 4 20
Total 20 100
Interpretation: The data collected supports in interoperating that total pool of of 20
respondent 70% has chosen mental stress. 10% have chosen the Negative impact on the
performance and 20% has chosen both of above. So it can be said that cultural diversity mainly
create the mental stress more than impact on performance. This is well supported by author in
LR section of the report as well, as report explain the same in their variety of paper.
Theme 9: Profitability is linked with cultural diversity in an organization
Particular Respondent Percentage in respondent
Yes 18 90

No 2 10
Total 20 100
Interpretation: Above data has provided crucial support to scholar in interpreting that
profitability of the business mainly depend upon the culture diversity in an organization. Author
explain that cultural diversity in cited firm mainly build good human resource also, build good
working environment in an organization. This eventually mainly provide crucial support
company in improving the profitability of the business in long run. Collected data shows that out

of total pool of 20 employees, 90% are having opinion that it mainly improve the profitability of
the business. Only two respondents are against this opinion.
Theme 10: Best way through which cultural diversity can be incorporated at the workplace
Particular Respondent Percentage in respondent
Awareness about variety of culture 14 70
Training and Development 1 5
Providing equal opportunity to all
employee 2 10
All of Above 3 15
Total 20 100
Interpretation: Collected data provides supports to the scholar in interoperating that
awareness about variety of culture will provide crucial support company in maintaining good
impact of cultural diversity in at workplace. Total pool of of 20 respondent 70% respondents has
chosen the option that awareness about the variety of cultural is the best way through which
cultural diversity can be incorporated. Other than that 5, 10, 15 % respondent are in the opinion

of Training and Development, Providing equal opportunity to all employee and all above
respectively. Author in their published paper also explain that Awareness about variety of culture
mainly support company in maintaining cultural Diversity at workplace.
Theme 11: Factor mainly drive the company to build the diverse workforce
Interpretation:, It has find out from the suggestion that scholar is identifying that most
of the respondent is in the favour that flow of innovative idea is the factor which mainly drive the
company to build the diverse workforce in an organization. As all culture mainly deal upon
variety of belief and ethics. This will bring innovation in an organization. Another thing which
mainly drive the company as per variety of respondent is that it mainly provide crucial support
company in building good working environment in cited firm to carry out variety of variety of
operation in an organization. As in good cultural diversity employee are very keen to carry out
variety of operation in an organization.
Theme 12: Factor need to consider by an organization at the time of incorporating the diverse
workforce
Interpretation: There were many variety of sort of the suggestion which are passed on
by the respondent. All the suggestion were good enough to be highlighted by the scholar but one
suggest which was most commonly given by all the respondent was that organization has to
make sure that any communication which is passed by looking at the cultural aspect of variety of
employee as all the culture mainly promote the variety of culture and background. This will
eventually provide crucial support company in building good relation among variety of employee
and will eventually provide crucial support company in getting good support from the employee
when their is any need of policy change or incorporating something new in the market.
RESEARCH OUTCOME
After looking at the variety of data which has been collected it has been find out that
cultural diversity as it supports the business in bringing good working environment as well as
building good image. This will help the company in building good understanding about the
cultural diversity concept as the real. After that it has been find out that group made on the basis
of the culture and wrong misinterpretation of communication are the two obstacles which are

there for Tesco in managing cultural diversity. This are the two issue which has to be consider by
the organization at the time of implementing same. Research has also helped in showing that
cultural diversity help organization in maintain good working environment as well as workforce
of the company in the market.
Stake holder: Stakeholder are the one who are having good sort of interest in the operation
of the business, they are the one who mainly get affected by the outcome of the research. Also
they are having well sort of the power in them to impact the outcome of the research as well.
Scholar has make sure that during conducting the research that outcome of the research in the
market is carried out in a way that it supports stakeholder in maximizing the interest of all the
stakeholder in the market. For the same reason, all respondent which has been selected by an
organization are the employee of an organization. This has eventually supported the company in
getting better idea about the working environment and current situation which is prevailing in
Tesco.
Communication of research outcome: To communicate the outcome of the research,
researcher will be using variety of type of the tool so that all the interested party are able to get
information about the research outcome. Scholar will be using meeting as a oral communication
method to communicate the outcome of the research. In written form organization will be
making variety of presentation and poster and promote the same to all the stakeholder, this will
use as a reference copy by all stakeholder to have idea about the outcome of the research.
Convincing arguments: Research was conducted with the sole motive of identifying the
impact of cultural diversity in an organization and also, finding out opportunity of employees can
be analysed. This report has supported the company in finding out that culture diversity in an
organization mainly provide crucial support company in getting good sort of competitive
advantage in the market. (Quinlan and et.al., 2019).
REFLECTION
Carring out study has supported me in many ways as it has supported me in developing
wide area of knowledge and skills. Knowledge about topic of study is one of such example. As
in past I was not having that much of knowledge. As in past I was not having any sort of
knowledge about same. This knowledge will eventually support me at time of conducting any

new research in future for same company or any other company in market. Also, this research
has supported me in gaining sourcing skill as this research has driven me to source data and
information. This has eventually supported me in gaining and building good sort of sourcing skill
of mine. Also, this report has supported me in improving interpretation skill as this research has
driven me to interpret variety of skill. Communication skill of mine is another skill which was
developed by me in project, As this project has asked me to clarify variety of issue with my
colleague by using two to three communication tool in market.
There was option of selecting quantitative research type also to carry out research as it
would provide crucial support scholar in providing evidence of result which has been carry out.
Also Research also having option of selecting inductive research approach which would have
supported scholar in getting better result as theory are being already tested. Also there was
option of selecting non probabilistic sampling which would have supported scholar in getting
best respondent to fill up survey. However, Research also having option of taking interview as a
method to collect variety of variety of type of primary data which can be used in a manner that
scholar is able to carry out outcome of research very efficiently in market. Through this
method direct answers can be gained by researcher making it an efficient tool to be used. Thus
both questionnaire and interview can be used by researcher in carrying out research in an
efficient manner. Researcher was also having the option of selecting the option of Inductive
research this would have provided good hand of support for the researcher in evidencing the
different information but scholar has gone with deductive as research type selected is suitable for
the same. At the same time scholar was also having the option of selecting the different data
analysis tool such as Excel but scholar has gone with thematic as it used to present the data in
better and presentable way in front of the scholar.
CONCLUSION AND RECOMMENDATION
The study has summarized that it is very important to manage the cultural diversity in the
Tesco. So it has been recommended that an client firm should improve the action of improving
the cultural diversity. As Tesco is already taking the step to incorporate the same but still there
are many respondent who are having opinion that client firm do not mainly incorporate cultural
diversity. It has been recommended that client firm should invest toward training of the

employee as it mainly provide crucial support company in managing the cultural diversity in
better manner in cited firm.
It has been also analysed that with the support of awarding the employee client firm can
incorporate the cultural diversity. It has been recommended to that an client firm should organize
the variety of mentoring and coaching program to aware the employee. Also, client firm has to
make sure that they mainly reward the extra ordinary talent of an client firm and on the basis of
same client firm will able to maintain a efficient relationship with employee in the market. This
eventually supports the company in building good and diverse human resource.

It has been also concluded that miscommunication is one of the barrier of cultural
diversity which mainly impact an organization in a long run. So it has been recommended to
organization that they mainly bring good flow of communication in company. This will
eventually provide crucial support company in incorporating good sort of cultural diversity in an
organization. This will also provide crucial support company in getting platform to Perform
variety of activity in the plan