One principle that distinguished Wal-Mart was the unusual depth of employee involvement in company affairs. The corporate emphasized Human resources management. Employees of Wal-Mart were called “associates,” a name borrowed from Sam Walton’s early association with the J.C.Penney Co. Input was encouraged at meeting at the store and corporate levels. The firm hired employees locally and provided training programs, and through a ”Letter to the President” program, management encouraged employees to ask questions and made words such as “we,” ”us,” a part of the corporate language. A number of special award programs recognized individual, deoartment, and division achievement. Stock owner-ship and profit-sharing programs were introduced as part of a “partnership” concept