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Disprove the Modern Myth That Sunday Work Maximizes Profits and Subsequent Correspondence if (navigator.userAgent.indexOf("AOL") == -1) { var sitedomain="hometown"; var siteState = "OrigUrl=" + location.href; var _sns_hostname_="my.screenname.aol.com"; // var _sns_hostname_ = "tweb33.web.aol.com"; // var _sns_hostport_ = "8000"; // var _sns_hostport_ssl_="8443"; document.write(''); _109778(); document.write('');} htmlAdWH('93212816', '728', '90');  Main _10423(); _11385(); A Resolution That Wal-Mart Stores, Inc. Disprove the Modern Myth That Sunday Work Maximizes Profits and Subsequent Correspondence A Resolution That Wal-Mart Stores, Inc. Disprove the Modern Myth That Sunday Work Maximizes ProfitsTo:Robert K. RhoadsSecretary of Wal-Mart Stores, Inc.Bentonville, AK 72716Executive SummaryWal-Mart Stores, Inc. has grown to be the leading retailer in the United States and is in a position to make an innovative policy change that would increase profits and benefit Wal-Mart Stores, Inc., Associates, local communities, shareholders, and the retail industry.It is resolved that Wal-Mart conduct a short-term study to disprove the modern myth that Sunday work maximizes profits. The Virginia District could be used as a model.Expected benefits of the policy change are increased profits and a solution to the challenge of recruiting and keeping good Associates. Such a change in policy is also expected to draw workers to Wal-Mart out of wealthy labor unions.Intangible benefits would be numerous and would more than offset any disadvantages.A feasibility study could be conducted in-house or contracted to a research firm with related experience.Whereas, whatever we hear or read exclusively we begin to believe is true,Whereas, we live in an environment where it is a forgone conclusion that Sunday work increases profits,Whereas, Sunday trading is still prohibited in Germany and both France and Italy retain a variety of Sunday trading restrictions,Whereas, the Government does not work on Sunday, except for essential services,Whereas, exploring new ideas, innovation, and constant change, has given Wal-Mart a competitive advantage in the past,Whereas, a new policy of Sunday closing could pump new life into Wal-Mart's operations in intangible ways as well as by cutting costs and increasing profits,Whereas, Wal-Mart may be missing a competitive advantage by not conducting such a study.Regarding Wal-Mart's current situationWhereas, Wal-Mart has grown to be the largest retailer in the world, with sales of $165 billion last year (1999),Whereas, in 1999, Discount Store News honored Wal-Mart Stores, Inc. as "Retailer of the Century,"Whereas, Wal-Mart is the second largest employer in the United States, second only to the Federal Government,Whereas, Wal-Mart is rated as among the top five best run corporation in the country by Forbes Magazine,Whereas, Wal-Mart has nearly saturated the United States with Wal-Mart Stores, Wal-Mart Super Centers, and Sam's Clubs, and shareholders are asking how corporate growth will be maintained,Whereas, Wal-Mart's circumstance have changed now that it has overcome all the competition,Whereas, now, as the leading retailer in the world, Wal-Mart is competing in new ways, one of which is recruiting and keeping good Associates,Whereas, Wal-Mart is in a position to attract the best Associates in retailing, however, is currently unable to recruit and keep good Associates, and is also challenged by attacks from labor unions,Whereas, Wal-Mart's Associate's benefits package is a model for the business community,Whereas, Wal-Mart's profit sharing plan and annual bonuses are generous,Whereas, focusing on problem solving is more beneficial to both the individual and the corporate body than focuing on financial goals, [Seek ye first the Kingdom of God, and all these things shall be added unto you.]Whereas, Wal-Mart currently has a high turn-over rate, especially on the Front End,Whereas, practically nobody wants to work on Sunday,Whereas, those who do not appreciate the Sabbath, or know how to spend it properly, are often the ones who most stubbornly refuse to work on Sunday,Whereas, many Associates, both those of faith and those of no faith, would value Sunday off more highly than any other benefit Wal-Mart could offer,Whereas, Sam Walton believed "Build as store, and they will come" and this has proven true over the years of Wal-Mart's growth,Whereas, the corollary could also prove to be true "Close on Sunday and customers will come the other six days of the week,"Whereas, Wal-Mart is under sever attack by strong, well-funded labor unions who seem bent upon changing Wal-Mart's policies and making them less competitive.Regarding the question of continued growthWhereas, "Never resist change" has been a proven policy at Wal-Mart over the years,Whereas, it is expected that, as the leading retailer in the United States, Sunday closing would significantly cut costs and increase profits, Whereas, by conducting a study in a model district, for example, the Virginia District, and by then analyzing expenses and profits compared to the same period the previous year, the myth could be exposed,Whereas, the performance of subsidiaries in Germany could be compared with the model to get additional facts on the impact of Sunday closing on profits, recruiting, and other intangible factors,Whereas, results of the study could be used to convince shareholders that Sunday closing would increase profits and benefit Wal-Mart in many other intangible ways.Regarding the involvement of The Lord God Almighty in Wal-Mart Stores, Inc. operationsWhereas, after compiling Great Books of Western Civilization, Mortimer Adler concluded that "more problems are caused by the denial of God than by anything else -- it changes the whole tenure of life,"Whereas, "Not since the Middle Ages has there been such a spiritual famine in the West." -- John W. RobbinsWhereas, The Lord God Almighty is sovereign in the affairs of businesses, and of nations,Whereas, Wal-Mart Management and Associates can turn to no one except The Lord God Almighty to meet future challenges, and to stand against their enemies: a corrupt world system, the flesh, and Satan, which are constantly waging war against Associates, Management, the Stores, and the Corporation,Whereas, the favor of God is a result of obedience to his commandments and results in his positive sanctions, deliverance, and protection,Whereas, all of history evidences the fact that God blesses obedience,Whereas, the favor of The Lord God Almighty is the ultimate competitive advantage,Whereas, Wal-Mart is in "a new ball game," as the leading retailer in the world,Whereas, Wal-Mart is now, more than ever, in a position to set the standards in retailing,Whereas, Wal-Mart's code of ethics is a model for the business community,Whereas, Associates working on the Sabbath and Management requiring Associates to work on the Sabbath are violations of the Fourth and Fifth Commandments.Regarding the Fourth CommandmentWhereas, the Decalogue is the very constitution of God for human society,Whereas, The Holy One of Israel, The God of Abraham, Isaac, and Jacob, has commanded in his own words, "Remember the Sabbath Day to keep it holy,"Whereas, after creating the world in six days, God took a day of rest,(Refer also to the THE LARGER CATECHISM Questions 115. Which is the fourth commandment? Q. 116. What is required in the fourth commandment? Q. 120. What are the reasons annexed to the fourth commandment, the more to enforce it? Q. 121. Why is the word Remember set in the beginning of the fourth commandment?)Whereas, from THE LARGER CATECHISM, Q. 117. How is the sabbath or the Lord's day to be sanctified?A. The sabbath or Lord's day is to be sanctified by an holy resting all the day,[624] not only from such works as are at all times sinful, but even from such worldly employments and recreations as are on other days lawful;[625] and making it our delight to spend the whole time (except so much of it as is to be taken up in works of necessity and mercy[626]) in the public and private exercises of God's worship:[627] and, to that end, we are to prepare our hearts, and with such foresight, diligence, and moderation, to dispose and seasonably dispatch our worldly business, that we may be the more free and fit for the duties of that day.[628] [Numbers refer to scriptural proofs found in the web document referenced below.]Whereas, Q. 118. Why is the charge of keeping the sabbath more specially directed to governors of families, and other superiors?A. The charge of keeping the sabbath is more specially directed to governors of families, and other superiors, because they are bound not only to keep it themselves, but to see that it be observed by all those that are under their charge; and because they are prone oft times to hinder them by employments of their own.[629]Whereas, Q. 119. What are the sins forbidden in the fourth commandment? A. The sins forbidden in the fourth commandment are, all omissions of the duties required,[630] all careless, negligent, and unprofitable performing of them, and being weary of them;[631] all profaning the day by idleness, and doing that which is in itself sinful;[632] and by all needless works, words, and thoughts, about our worldly employments and recreations.[633]Regarding the Fifth Commandment and Management's responsibility to Associates, shareholders, and the public(Refer also to the THE LARGER CATECHISM, Questions 124. Who are meant by father and mother in the fifth commandment? Q. 125. Why are superiors styled father and mother? Q. 126. What is the general scope of the fifth commandment? and Q. 133. What is the reason annexed to the fifth commandment, the more to enforce it?)Whereas, from THE LARGER CATECHISM, Q. 129. What is required of superiors towards their inferiors?A. It is required of superiors, according to that power they receive from God, and that relation wherein they stand, to love,[680] pray for,[681] and bless their inferiors;[682] to instruct,[683] counsel, and admonish them;[684] countenancing,[685] commending,[686] and rewarding such as do well;[687] and discountenancing,[688] reproving, and chastising such as do ill;[689] protecting,[690] and providing for them all things necessary for soul[691] and body:[692] and by grave, wise, holy, and exemplary carriage, to procure glory to God,[693] honour to themselves,[694] and so to preserve that authority which God hath put upon them.[695][Emphasis added. Numbers refer to scriptural proofs found in the web document referenced below.]Whereas, Q. 130. What are the sins of superiors?A. The sins of superiors are, besides the neglect of the duties required of them,[696] and inordinate seeking of themselves,[697] their own glory,[698] ease, profit, or pleasure;[699] commanding things unlawful,[700] or not in the power of inferiors to perform;[701] counseling,[702] encouraging,[703] or favouring them in that which is evil;[704] dissuading, discouraging, or discountenancing them in that which is good;[705] correcting them unduly;[706] careless exposing, or leaving them to wrong, temptation, and danger;[707] provoking them to wrath;[708] or any way dishonouring themselves, or lessening their authority, by an unjust, indiscreet, rigorous, or remiss behaviour.[709][Emphasis added. Numbers refer to scriptural proofs found in the web document referenced below.]Regarding Wal-Mart's policy of "respect for the individual"Whereas, Wal-Mart attributes its success to the company policy that includes as first priority, respect for the individual,Whereas, this is a recognition of the importance of relationships in the workplace,Whereas, our relationship with God is the most important relationship, and determines the success of all other relationships.Regarding cutting expensesWhereas, profits would be compressed into six day a week instead of seven,Whereas, Sunday bonus wages would be eliminated,Whereas, Sunday "no call/no shows" would be eliminated,Whereas, Sunday overtime expenses would be eliminated,Whereas, payroll would be cut generally by 1/7 (14.28 percent),Whereas, overtime expenses would be cut generally by 1/7,Whereas, overhead costs would be cut generally by 1/7,Whereas, there would be a reduction in turnover of Associates cutting Human Resources/Personnel expenses,Whereas, stress from non-stop work and resulting diseases are relieved by physical rest, particularly shared days of rest with family,Stress: America's Number One Health Problem http://www.stress.org/problem.htmThe Health and Safety Effects of the Absence of a Regular and Shared Day Off http://www.jubilee.centre.clara.net/kss/health.htmlWhereas, Sunday closing would improve the health of Associates, cut the number of sick days, and cut medical leave, Whereas, health benefits payments to Associates would be cut,Whereas, losses due to understaffing would be cut,Whereas, the unpredictability of the public leaves the retailer vulnerable to losses due to understaffing,Whereas, Sunday closing would compress this unpredictability into six days a week, and 313 days a year, reducing the vulnerability generally by 1/7,Whereas, such a study could be done in-house or contracted to a research firm with related experience. Recently The Perryman Group completed a study for the State of Texas, in which they attached a dollar amount to the savings resulting from legal reform of tort laws in Texas.The Impact of Judicial Reforms on Economic Activity in Texas by The Perryman Group http://www.cse.org/informed/867.htmlRegarding recruiting and keeping good AssociatesWhereas, employees would come to Wal-Mart from other businesses just for the benefit of not working on Sunday,Whereas, this movement to Wal-Mart would solve recruiting and retention problems.Whereas, this movement to Wal-Mart would also weaken the unions.Regarding the effect of Sunday closing on payments made under Wal-Mart's Management Incentive PlanWhereas, the pre-tax net profit performance goals established for Management would be affected during the study period in the model district,Whereas, CEOs and Managers working for performance bonuses in the model district could be given a flat bonus during the study.Regarding intangible benefits of Sunday closingWhereas, Sunday closing would have a positive influence on every community in America, especially those with a Wal-Mart Store,The Effects of Deregulated Sunday Trading http://www.jubilee.centre.clara.net/kss/archive3.htmlWhereas, a Wal-Mart policy of no Sunday work would tend to lead competitors to adopt policies of no Sunday work.Whereas, it is expected that the study will prove that Sunday closing will increase profits,Whereas, Sunday closing would boost the moral of all Wal-Mart Associates,Whereas, from the available medical evidence, the United Nations World Health Organization concludes "Irregular work patterns and shift work have detrimental effects on family and social life; family life is under constant threat from the lack of shared time off together."Whereas, Sunday closing would improve the physical and emotional health of Management and Associates,Whereas, Sunday closing would strengthen families and give them a shared time of rest together,Whereas, Sunday closing would encourage individual spiritual growth,Whereas, furthermore and finally, the positive sanctions of The Lord God Almighty to Associates and the corporate entity of Wal-Mart Stores, Inc., would undoubtedly exceed, beyond human imagination, the increase in profits from Sunday closing,THEREFORE, BE IT RESOLVED, that Wal-Mart Stores Inc. conduct a study in the Virginia District to disprove the modern myth that Sunday work maximizes profits.Bibliography and Other ResourcesThe true reason why the power of godliness is fallen to so low an ebb, both in this and in other countries also, is because the Sabbath is no more strictly and conscientiously observed -- And O that all these short hints might be so blessed from heaven as to work us all to a more strict seriousness and conscientious sanctifying of the Lord's Day. -- Thomas BrooksTHE LARGER CATECHISM; Agreed upon by the Assembly of Divines at Westminster, with the assistance of Commissioners from the Church of Scotland, as a part of the covenanted uniformity in religion betwixt the Churches of Christ in the Kingdoms of Scotland, England, and Ireland and approved anno 1648, by the General Assembly of the Church of Scotland, to be a directory for catechizing such as have made some proficiency in the knowledge of the grounds of religion, with the proofs from the Scripture. -- The long title for The Larger CatechismOur world today has abandoned the doctrines of salvation and rest in their Biblical meanings. To understand what has happened, let us turn our attention to the work of John Law (1671-1729), the father of modern banking and of modern monetary policies. He is thus a father of both modern commerce and of the modern state. Although not a Christian, Law should perhaps be called also a father of the modern church, because he has so radically altered the idea of rest.Law developed the modern use of paper money, in particular, a paper currency unbacked by either gold or silver. We hear it commonly said today that the American dollar is sound, because it has behind it the wealth and productivity of America. This is simply a statement of Law's doctrine that money should be established upon the evidences of commercial wealth, actually or potential, upon land and its potential, or upon the potentials of industrial productivity. This means a non-convertible currency; it also means a restless society. Such a view of money mean that society must forever boom or face collapse. The economics of Law is inflationary: it requires a continual boom [as do the Federal Tax Laws deferring tax on capital growth -- SK], and any abatement thereof leads to a bust or collapse. Because of the inflation of the money (i.e., of a paper assurance of potential production), the economy moves forward rapidly. But the paper money assumes a potential production; it produces, however, an actual consumption, so that it creates a consuming rather than a producing economy. It capitalizes instead of capitalizing. Its end is destruction.In the process, it destroys rest [See the entire chapter cited below. -- SK]. It becomes impossible to relax and enjoy one's wealth, or to rejoice in accomplished goals, because a consuming, inflationary economy eats up capital accumulated from the past. Man is, economically and emotionally, on a hopeless treadmill. An inflationary economy, or, more broadly, a paper-money economy, is marked by emotional and mental instability among the people. It begins with a false religious premise, namely, that man as god can create something out of nothing. It ends with man making nothing out of something and turning himself into a mental, emotional, and moral shambles in the process. As Isaiah makes clear,But the wicked are like the troubled sea, when it cannot rest, whose waters cast up mire and dirt.There is no peace, saith my God, to the wicked. (Isaiah 57:20-21) -- Rousas John Rushdoony, "Sabbath and Property," Law and Society, Volume II of the Institutes of Biblical Law, pp. 560-561*Westminster Assembly, The Westminster Confession of Faith (Glasgow, Scotland [Free Presbyterian Publications, 133 Woodlands Road, Glasgow G3 6LE]: Free Presbyterian Publication, 1995). ISBN 0 902506 08 0 (casebound) and ISBN 0 902506 35 8 (paperback). Also available from Still Waters Revival Books, Edmonton, Alberta, Canada." 'The product of Puritan conflict,' stated Shedd, reaching 'a perfection of statement never elsewhere achieved.' All that learning the most profound and extensive, intellect the most acute and searching, and piety the most sincere and earnest, could accomplish, was thus concentrated in the Westminster Assembly's Confession of Faith, which may be safely termed the most perfect statement of Systematic Theology ever framed by the Christian Church,' writes Hetherington (The History of the Westminster Assembly of Divines, p. 345). Concerning the Shorter Catechism, which is one of the items also included in this book, Mitchell notes: 'it is a thoroughly Calvinistic and Puritan catechism, the ripest fruit of the Assembly's thought and experience, maturing and finally fixing the definitions of theological terms to which Puritanism for half a century had been leading up and gradually coming closer and closer to in its legion of catechisms' (Westminster Assembly: Its History and Standards, p. 431). The WCF is the greatest of all the creeds of the Christian church. The church of Christ cannot be creedless and live. Especially in an age of doubt and confusion, it is her duty to define and proclaim the one true faith. Nowhere has the Reformed church done this so effectively as in the Westminster family of documents. This book represents Reformed thinking at its purest and best. It was intended, as part of the Covenanted Reformation taking place during its compilation, to be adopted as the binding confessional standard for every individual, family, court, church, and legislature in the British Isles." -- SWRBThis is considered to be the definitive publication of the Westminster family of documents. Includes: To the Christian Reader, Especially Heads of Families, Mr. Thomas Manton's Epistle to the Reader, The Confession of Faith (1646), the full and original edition with Scripture proofs written out, The Larger Catechism with Scripture proofs written out, The Shorter Catechism with Scripture proofs written out, The Sum of Saving Knowledge, The National Covenant, The Solemn League and Covenant, The Directory for the Public Worship of God, The Form of Presbyterial Church Government, and The Directory for Family Worship.The Westminster Confession of Faith is said to be the finest summary of The Holy Bible available. It is recommended for daily devotions. See "The Westminster Standards and Family of Documents" for commentaries.Among the ten greatest works in the English language. A Christian classic.Westminster Confession of Faith With Scripture Proofshttp://www.reformed.org/documents/wcf_with_proofs/Index.htmlWestminster Shorter Catechism With Proof Texts http://www.reformed.org/documents/WSC_frames.htmlScripture Index to the Westminster Standards (The complete Scripture index to the Westminster Confession, Larger and Shorter Catechisms.)http://www.swrb.com/newslett/actualnls/index01.htmBoston, Thomas, Commentary on the Shorter Catechism, 2 volumes (Cerlox Bound Photocopy Series. Edmonton, AB, Canada: Still Waters Revival Books, 1993, 1853), EEBO. [31741B]" `Two large volumes of over 1300 pages! Boston's work is the most comprehensive reference set ever penned on the Westminster Shorter Catechism. Concerning the Shorter Catechism, A.F. Mitchell states '...it is a thoroughly Calvinistic and Puritan catechism, the ripest fruit of the Assembly's thought and experience, maturing and finally fixing the definitions of theological terms to which Puritanism for half a century had been leading up and gradually coming closer and closer to in its legion of catechisms' (The Westminster Assembly...). The Shorter Catechism is the `king of the catechisms' for shear power of expression, combining logical cogency with succinctness. Boston's exposition is unrivalled; there is nothing else like it. Here you have the cream of Puritan catechisms married to the cream of clear Puritan exposition! This is likely Boston's most important work. A set that will meet numerous needs, ranging from use in family worship, Christian education and personal study, to sermon preparation - and for help in settling debated questions on the Presbytery floor. A one-of-a-kind set of books that will serve your family for generations to come!" -- SWRBBoston's Commentary on the Westminster Confessionhttp://www.best.com/~covenant/Westminster Shorter Catechism With Proof Texts http://www.reformed.org/documents/WSC_frames.htmlRidgeley, Thomas, Commentary on the Larger Catechism (Cerlox Bound Photocopy Series. Edmonton, AB, Canada: Still Waters Revival Books)."Originally entitled: A Body of Divinity: Wherein the Doctrines of the Christian Religion are Explained and Defended. Being the Substance of Several Lectures on the Assembly's Larger Catechism, we have re-titled it to better reflect its contents for contemporary readers. Consisting of over 1300 pages, this massive and extensive two-volume commentary on the Westminster Larger Catechism is unrivaled in scope or extensiveness. Ridgeley himself notes, in 'The Author's Preface' (p. ix), 'The work is large, but the vast variety of subjects will render it more tolerable. . . . especially since it is rather designed to be read in families than committed to memory . . .' The editor of this edition, John Wilson, pronounces Ridgeley's work as 'the best book of its class,' stating, 'no book in the English language, or, so far as I know, in any other, will serve so efficiently the purposes of a daily companion to a reflecting Christian in his inquiries into Divine truth, or a guide to a candidate for the Christian ministry in introducing him to his theological studies (p. xi). 'In 1731 appeared the first edition of Mr. Ridgeley's great work -- that in connection with which chiefly his name lives in history, and whose influence, as an instrument of good, will probably render him celebrated and useful for generations to come . . .(p. xxii).' Moreover he continues, 'a taste, however, for the racy and substantial theological writings of the days of Britain's moral giants has of late revived; and it will scarcely fail to adopt, as one of the richest dishes of its multifarious banquet for the intellect and the soul, Dr. Ridgeley's Body of Divinity (p. xxi).' Additionally, Wilson concludes his 'Life of the Author' with these words, 'His method of reasoning he has adapted to the capacities of those who are unacquainted with the abstruse terms made use of by metaphysicians and schoolmen, and when introduced into subjects of theology, have a tendency rather to perplex than to improve the mind. His scheme of divinity is evidently Calvinistic; but; then, he has explained his subjects with so much moderation and latitude, as to obviate many of the objections raised against the system of doctrines that passes under that name. Upon the whole, it is probable that the English language does not furnish a work of this nature that, for perspicuity of language, extent of research, accuracy of judgment, and judicious description of the numerous subjects that fall under examination, any way equals this work of Dr. Ridgeley . . . he was accounted one of the most considerable divines of his age' (emphasis added, p. xxiii)." -- SWRBWestminster Larger Catechism With Proof Texts http://www.reformed.org/documents/wlc_w_proofs/WLC_frames.htmlBoston, Thomas, The Sanctification of the Sabbath http://members.aol.com/RSIGRACE/day1.html Shepard, Thomas, Theses Sabbaticae (Crown Rights Book Company, 2003, 1649). "The author, who was founder of Harvard University and a Puritan minister at Cambridge in the early 1600s, has written four theses on the morality of the Sabbath, the change of the Sabbath from the seventh day to the first, the beginning of the Sabbath, and how the Sabbath is to be sanctified by God's people. This book should silence the cavils of those misguided souls who deny that the Fourth Commandment finds its New Testament fulfillment in the celebration of the Lord's Day.Hopkins, Rev. Mark, D.D., The Sabbath and Free Institutions. A Paper read before the National Sabbath Convention, Saratoga, Aug. 13, 1863. On invitation of the New York Sabbath Committee, (New York: Edward O. Jenkins, 1863). Pamphlet, 9 x 6, 20 pages."Hopkins argues three points, 1. That a religious observance of the Sabbath, or, as it may be called by way of distinction, the religious Sabbath, would secure the permanence of free institutions [civil governments], 2. That without the Sabbath religiously observed, the permanence of free institutions cannot be secured, and 3. That the civil, as based on the religious Sabbath, is an institution to which society has a natural right, precisely as it has to property." -- Wurth Books"These propositions were demonstrated by a process of reasoning simple and irresistible, and, we may add, majestic. The third of these propositions, viz.: That society has a natural right to the civil Sabbath, is one of special interest and importance. It furnishes a firm foundation on which to rest rights and duty of the community to protect the Sabbath by civil legislation." -- Charles Hodge, D.D., of Princeton, reporting to The National Sabbath Convention, 1863, p. 19, "The Sabbath and Free Institutions." Charles Hodge and his son, A.A. Hodge, are considered to be two of the finest theologians produced by America."Mark Hopkins, educator, b. in Stockbridge, Mass., 4 Feb., 1802; d. in Williamstown, Mass., 17 June, 1887. He was a grandson of Col. Mark, of the Revolutionary army, a graduate of Yale, and the first lawyer in Berkshire county, who was a younger brother of Dr. Samuel, the theologian, and married to a half-sister of Ephraim Williams, the founder of Williams College. He was graduated at Williams in 1824, with the valedictory, was a tutor in that college in 1825-7, studied medicine at the same time, and was graduated at the Berkshire medical school in 1829. He began practice in New York city, but in 1830 was called to the chair of moral philosophy and rhetoric at Williams. He was licensed to preach in 1832. In 1836 he succeeded Dr. Edward D. Griffin as president of the college, which post he held until 1872, when he resigned, though retaining the chair of moral and intellectual philosophy, which was established for him in 1836, and that of Christian theology, which he assumed in 1858. The pastorate of the college church, on which he entered in 1836, he retained till 1883. He became president of the American board of commissioners for foreign missions in 1857. He received the degree of D.D. from Dartmouth in 1837, and Harvard in 1841, and that of LL.D. from the University of the state of New York in 1857, and from Harvard at its 259th anniversary in 1886."President Hopkins had a large influence for good, and was much beloved by his pupils, many of whom became eminent men, among them James A. Garfield. He was one of the most acute students of moral science that this country has produced since Jonathan Edwards. The last and fullest expression of his philosophical system is found the works entitled The Law of Love and Love as the Law and An Outline Study of Man, both extensively used as text-books, and the latter illustrating his methods in the class-room." -- Appleton's Cyclopedia of American Biography, 1888.Alexander, Archibald and John Willison, A Treatise concerning the Sanctification of the Lord's Day, wherein The Morality of the Sabbath, or the perpetual Obligation of the fourth Commandment, is maintained against Adversaries; and The religious observation of the Lord's Day, or first day of the Week as our Christian Sabbath, is strongly pressed by Scripture Arguments. Containing also, Many special Directions and Advices for the better performing the most necessary and comprehensive Duty of Sabbath-Sanctification. To which are added, (by Way of Appendix) Meditations for the Sabbath Day, taken from the Author's Manuscripts. Proper for Families. (Philadelphia: W. Young, 1788)."Archibald Alexander (1772-1851), American Presbyterian scholar, president of Princeton."John Willison (1680-1750), evangelical minister of the Church of Scotland (Presbyterian), supported revivals & sympathetic to the Seceders.Calvin on the Weekly Christian Sabbath http://www.dr-fnlee.org/docs6/calvsab/calvsab.htmlThe Covenantal Sabbath http://www.dr-fnlee.org/docs3/covsab/Covsab_TOC.htmlSabbath Day Teachings http://www.rsglh.org/sabbath_day_teaching.htmThe Sabbathhttp://members.aol.com/lettermen2/bcrr6ch.html#sbbthLove, Christopher, 1618-1651, Scripture rules to be observed in buying and selling. By Mr. Christopher Love, late minister at Laurence Jury, London. Rules concerning buying commodities. Rules concerning selling commodities, 1653, EEBO.Gilfillan, James, The Sabbath Defended (Ebenezer Publications, December 2002 and Still Waters Revival Books). Alternate title: The Sabbath Viewed in the Light of Reason, Revelation, and History, with Sketches of Its Literature (1882)."This is a massive and thorough book which covers so much ground that it is almost impossible to do justice to it in a short book summary. We will simply say that if you are interested in any aspect of the Sabbath question you will almost certainly find much help here."Major heads include: "Sketches of Sabbatic Controversies and Literature;" "Proofs, From Reason and Experience, of the Excellence and Divine Origin of the Sabbath;" "Testimony of Revelation to a Sacred and Perpetual Sabbath;" "Evidence from History for a Weekly Day of Rest and Worship;" "The Sabbath Defended Against Opposing Arguments, Theories, and Schemes;" "The Claims of the Sabbath Practically Enforced." Includes a general index and an index of texts." -- Publisher's AnnotationRushdoony, Rousas J., Institutes of Biblical Law, 3 volumes (Vallecito, CA: Ross House Books)Volume 1, INSTITUTES OF BIBLICAL LAW" 'God's law is much more than a legal code; it is a covenantal law. It establishes a personal relationship between God and man.' The first section summarizes the case laws. The author tenderly illustrates how the law is for our good, and makes clear the difference between the sacrificial laws and those that apply today." -- Publisher's Annotation "A monumental volume . . . Deeply explores the meaning and application of the Ten Commandments for today in civil government, social ethics, and personal conduct." -- GCB"Many consider this to be the author's most important work. With indices. -- Publisher's AnnotationVolume 2, LAW AND SOCIETY"The second section vividly shows the practical implications of the law. The examples catch the reader's attention; the author clearly has had much experience discussing God's law. "The relationship of Biblical Law to communion and community, the sociology of the Sabbath, the family and inheritance, and much more are covered in the second volume. Contains an appendix by Herbert Titus. With indices." -- Publisher's AnnotationVolume 3, THE INTENT OF THE LAW"The third section shows that would-be challengers to God's law produce only poison and death. Only God's law can claim to express God's 'covenant grace in helping us'. With indices." -- Publisher's AnnotationTheft: Commentary and Cases of Conscience. A Listing Excerpted From THE INSTITUTES OF BIBLICAL LAW, Vol. I, by Rousas John Rushdoony, 1973 edition http://members.aol.com/vtpa/theft.htmlThe Christian Sabbath or Lord's Day Homepage http://www.covenanter.org/Sabbath/sabbathhomepage.htmSabbath Keeping Ordinance By the Mayor To the Aldermen of the several Wards in London http://www.covenanter.org/Parliament/16420323by_the_mayor.htmlAn Ordinance of the Lords and Commons assembled in Parliament for the better observation of the Lords Day. http://www.covenanter.org/Parliament/16440406ordinance.htmlThe Lord's Day http://eldership.org/lords-day/index.shtmlGaffin, Richard, Calvin and the Sabbath: The Controversy of Applying the Fourth Commandment (Cerlox Bound Photocopy Series. Edmonton, AB, Canada: Still Waters Revival Books)."Not only does Gaffin show what Calvin thought, he also critiques his conclusions and compares them to other reformers and confessional statements of the period." -- Publisher's Annotation. Indexed, 173 pages.The Lord's Day, Fergus A.J. MacDonald M.A., B.D. http://www.freechurch.org/holdfast_6.htmlGaffin, Richard, Biblical Use of the Sabbath (Michigan City, IN: Sound Word Associates).Westminster Media audio cassette WW204.Dennison, James, The Market-Day of the Soul: The Puritan Doctrine of the Sabbath in England, 1532-1700"Dennison originally wrote this book as a thesis at Pittsburgh Theological Seminary for the late Dr. John H. Gerstner, and it was published in 1983. We have retypeset it from its original edition. In this book, painstakingly researched from original sources, Dennison shows the differing views on the Sabbath between the Anglicans of the 16th and 17th centuries and the Puritans of that same time period. He concludes that the Puritan view of the Sabbath is the biblical one. (209 pages)" -- Book Description"James T. Dennison, Jr. is Academic Dean of Northwest Theological Seminary in Washington, where he also serves as Professor of Church History and Biblical Theology. He has been the editor of Kerux: A Journal of Biblical-Theological Preaching since 1986. He has also edited various books including Francis Turretin's INSTITUTES OF ELENCTIC THEOLOGY, Geerhardus Vos' OLD TESTAMENT ESCHATOLOGY, and, THE LETTERS OF GEERHARDUS VOS." -- Publisher's AnnotationLee, Francis Nigel, The Covenantal Sabbath (London, 1969).Warfield, B.B., Foundations of the Sabbath (London).Murray, John , The Sabbath Institution (London, 1953).Connecticut Blue Laws http://personal.pitnet.net/primarysources/bluelaws.htmlByfield, Richard, The Doctrine of the Sabbath Vindicated (London, England: Imprinted by Felix Kyngston for Philemon Stephens and Christopher Meredith, 1631). Packer, J.I., A Quest for Godliness: The Puritan Vision of the Christian Life (Wheaton, IL: Good News Publishers [Crossway Books])."Packer is a well-known author, lecturer, and theologian. He is currently Professor of Systematic and Historical Theology at Regent College, Vancouver, B.C."Packer writes of that golden age of Christian theology, when giants of the faith pursued holiness in life and practice like a hound follows a scent. Those Puritans of the 17th century (a little before and a little after) had as their aim to be fully conformed to the image of God, and to be seen at home and abroad as close imitators of Christ Jesus. . . ."There are lessons for us in their passion for effective action. They had no time for lazy or passive persons. They were men of action in the pure Reformed mold -- crusading activists without a jot of self-reliance; workers for God who depended utterly on God to work in and through them. . . . There are lessons for us in their program for family stability. It is hardly too much to say that the Puritans created the Christian family in the English-speaking world. . . ."The book jacket has these words: `Dr. Packer masterfully uncovers the hidden treasures of Puritan life and thought. With crystalline clarity he reveals the depth and breadth of Puritan spiritual life, contrasting it with the superficiality and deadness of modern Western Christianity. Drawing on a lifetime of study Dr. Packer takes the reader on a survey of the lives and teachings of great leaders such as John Owen, Richard Baxter, and Jonathan Edwards. He offers a close look at such subjects as the Puritan view of the Bible, spiritual gifts, the Sabbath, worship, social action, and the family. He concludes that a main difference between the Puritans and ourselves is spiritual maturity--the Puritans had it; we do not. In a time of failing vision and decaying values, this powerful portrait of Puritans is a beacon of hope that calls us to radical commitment and action when both are desperately needed'." -- Jay P. Green, Sr.Logos Research Systemshttp://www.logos.comThe Lord's Day Alliance of the United States http://www.ldausa.org/homepage2.htmlThe Lord's Day Alliance of Pennsylvania http://www.sundayschoolhelp.com/alliance.htmThe Lord's Day Observance Society http://www.lordsday.co.uk/The Shils Report. Measuring the Economic and Sociological Impact of the Mega-Retail Discount Chains on Small Enterprise in Urban, Suburban and Rural CommunitiesStudy Director, Edward B. Shils, Ph.D., J.D., LL.M., George W. Taylor Emeritus Professor of Entrepreneurial Studies, Director Emeritus, Wharton Entrepreneurial Center, The Wharton School, University of Pennsylvania, February 7, 1997. Includes bibliography. http://www.lawmall.com/rpa/cover.html#CoverCorporate Immunityhttp://members.aol.com/lettermen7/bcrr9cha.html#immunityStress: America's Number One Health Problem http://www.stress.org/problem.htmThe Health and Safety Effects of the Absence of a Regular and Shared Day Off http://www.jubilee.centre.clara.net/kss/health.htmlThe Effects of Deregulated Sunday Trading http://www.jubilee.centre.clara.net/kss/archive3.htmlKay, John A. and C.N. Morris (1987), 'The Economic Efficiency of Sunday Trading Restrictions', 36 Journal of Industrial Economics, 113-129.Laband, David N. and Deborah Henry Heinbuch (1987), Blue Laws: The History, Economics, and Politics of Sunday Closing Laws (Lexington: MA, D.C. Heath and Company/Lexington Books).Burke, Terry, and J.R. Shackleton, 1992. "The Sunday Trading Battle in England and Wales," Journal of Interdisciplinary Economics, No. 4.Shop Opening Regulations Around the World (1997) http://www.hkkk.fi/talsos/opening.htm Morrison, Steven A. and Robert J. Newman, 1983. "Hours of Operation Restrictions and Competition Among Retail Firms", Economic Inquiry, January 1983, 107-114. Kajalo, Sami. 1997. Sunday Trading, Consumer Culture, and Shopping - Will Europe Sacrifice Sunday to Recreational Shopping? Paper presented at the "Sosiologipäivät 1997"-conference arranged by The Westermarck Society, Helsinki, 21-22 March, 1997. http://www.hkkk.fi/talsos/paper97a.htmAndrus, Silas, The Blue Laws"The book includes, according to Andrus himself, `The Code of 1650, being a compilation; the earliest laws and orders of the General Court of Connecticut and the Constitution, or Civil Compact, entered into and adopted by the towns of Windsor, Hartford, and Wethersfield in 1638-9, to which is added some extracts from the laws and judicial proceedings of New Haven Colony commonly called Blue Laws'." -- Publisher's AnnotationTrunbull, J. Hammond True Blue Laws of Connecticut and New Haven and the False Blue Laws"Sabbatarianism" from Encyclopedia Britannica http://www.britannica.com/bcom/eb/article/3/0,5716,66283+1,00.htmlUrsinus, Zacharias, 1534-1583, and Stockwood, John, d. 1610, A verie profitable and necessarie discourse concerning the obseruation and keeping of the Sabboth day, seruing as well to confute the superstition of the Iewes, which obstinately vrge the strict keeping of the seuenth day, as also to ouerthrowe the vaine and godlesse reasons of others, that stiffely at this day maintaine, that Christians ought to keepe no set or appoynted time to worship and serue the Lord in, in his church and faithfull congregation. Written in Latine by Zacharias Vrsinus, sometimes reader of the diuinitie lecture in the Vniuersitie of Heidelberg in Germanie, and very nevvly turned into English, by Iohn Stockvvood schoolemaster of Tunbridge, 1584, EEBO.Young, Thomas, 1587-1655, and Baxter, Richard, 1615-1691, The Lords-day, or, A succinct narration compiled out of the testimonies of H. Scripture and the reverend ancient fathers and divided into two books : in the former whereof is declared, that the observation of the Lords Day was from the Apostles ... : in the later is shewn in what things its sanctification doth consist ... / lately translated out of the Latine, 1672, EEBO.Wal-Mart Stores, Inc. Statement of Ethics, (CODE0607 RW1, April, 2000) http://members.aol.com/vtpa/wmethics.htmlCover LetterSeptember 28, 2000Dear Mr. Rhoads:Thank you for taking the time to consider this resolution.They tell me Sam Walton used to say, "Build a store and they will come." This certainly has proven true over the years.Perhaps the issue of Sunday closing has been studied before, but I feel, now that Wal-Mart's is the leading retailer in the United States, that it remains to be proven that the corollary is not also true, "Close on Sunday and the customers will come the other six days."If this is true, then the benefits to Wal-Mart Stores, Inc., and the benefits to everyone touched by the Corporation would be far reaching, in both tangible and intangible ways. Generally: Profits would be increased by a 1/7 (14.3 percent) cut in expenses, Recruiting and retaining of Associates would be stabilized, Worker would be drawn to Wal-Mart out of labor unions, Associates physical and emotional health would be improved, Family ties would be strengthened, And Wal-Mart would gain the greatest competitive advantage of all, the favor of The Lord God Almighty, to the degree they were obedient to the Fourth and Fifth Commandments.I hope Wal-Mart Stores, Inc. will give this resolution careful consideration. It is more than a rehashing of the old Sunday closing issue. There is the prospect of real tangible economic benefits. And Wal-Mart is now in a position to set the standard in retailing in the United States.Sincerely,Steven C. KettlerWal-Mart's ReplyWAL*MART STORES, INC. LEGAL TEAM702 S.W. 8TH STREETBENTONVILLE, AR 72716-8095PHONE: 501-277-2345FAX: 501-277-5991ALLISON D. GARRETT, Assistant General CounselKAREN DEMORY, ParalegalRUTH N. MOTES, ParalegalOctober 6, 2000CERTIFIED MAILRETURN RECEIPT REQUESTEDDear Mr. Kettler:On October 3, 2000, we received your shareholder proposal requesting that Wal-Mart close its stores on Sunday. [This must be a form letter. Notice that Sunday closing was not proposed by the Resolution. -- SK]Under the Securities and Exchange Commission's Rule 14a-8, you must meet certain requirements to be eligible to submit a shareholder proposal to Wal-Mart.If you hold your shares beneficially but not as a record shareholder, you must submit documentary evidence to us that:you are the holder of at least $2,000 in market value of Wal-Mart shares, andyou have held Wal-Mart shares of at least that value continuously for at least one year.To demonstrate that you meet these requirements, you should submit a written statement from your broker verifying that, at the time you submitted your proposal, you had owned such shares continuously for at least one year.Additionally, whether you are a record or beneficial holder of your shares, you must provide us with your own written statement that you intend to hold the shares from the date of your proposal through the date of our 2001 annual meeting of shareholders.In order to comply with Rule 14a-8, you must send in your response to this request for additional information by means of a letter postmarked no later than the 14th day after you receive this letter, or by sending us an electronic transmission by no later than that date. [No response was ever sent. SK]In addition to these instructions I must inform you that Rule 14a-8 requires that shareholder proposals be limited to 500 words. [The resolution was lengthened. -- SK]Sincerely,Allison D. GarrettWal-Mart's Submission to the Securities and Exchange CommissionWal-Mart Stores, Inc. Legal Team702 S.W. 8th StreetBentonville, AR 72716-8315Phone: 501-277-2345Fax: 501-277-5991Allison D. GarrettVice President and Assistant General CounselJanuary 25, 2001VIA FEDERAL EXPRESSSecurities and Exchange CommissionDivision of Corporation FinanceOffice of Chief Counsel450 5th Street, N.W.Washington, DC 20549Re: Sunday Store Closings: Wal-Mart Stores, Inc. -- Notice of Intent to Omit Shareholder Proposal from Proxy Materials Pursuant to Rule 14a-8 and Request for No Action RulingLadies and Gentlemen:Wal-Mart Stores, Inc., a Delaware corporation ("Wal-Mart"), files this letter pursuant to Rule 14a-8(j) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), to notify the Securities and Exchange Commission (the "Commission") of Wal-Mart's intention to exclude a shareholder proposal (the "Proposal") from the proxy materials for Wal-Mart's 2001 Annual Meeting of Shareholders (the "2001 Proxy Materials").The Proposal was submitted by Steven C. Kettler (the "Proponent"). Wal-Mart asks that the staff of the Division of Corporation Finance of the Commission (the "Staff") not recommend to the Commission that it take enforcement action if Wal-Mart excludes the Proposal from its 2001 Proxy Materials for the reasons described. A copy of the Proposal is attached to this letter as Exhibit A. In accordance with Rule 14a-8(j), six copies of this letter and its attachments are enclosed.The ProposalOn October 3, 2000, Wal-Mart received a letter from the Proponent requesting that the Proposal, which seeks the adoption of a resolution that "Wal-Mart Stores Inc. conduct a study in the Virginia District to disprove the modern myth that Sunday work maximizes profits" be included in Wal-Marts's 2001 Proxy Materials.Grounds for ExclusionWal-Mart intends to omit the Proposal from its 2001 Proxy Materials pursuant to Rules 14a-8(d), 14a-8(f) and 14a-8(i) under the Exchange Act on the grounds that: (a) the Proposal is procedurally deficient, and the Proponent failed to respond to proper notification by Wal-Mart of a procedural deficiency in the Proposal: (b) the Proposal involves Wal-Mart's ordinary business operations; (c) the Proposal is false and misleading and, thus, violates Rule 14a-9 under the Exchange Act; and (d) the Proposal addresses a personal grievance of the Proponent.Procedural Deficiency (Rules 14a-8(d) and 14a-8(f)Under Rule 14a-8(d), a proposal, including any accompanying supporting statement, may not exceed 500 words. The Proposal and accompanying supporting statement are approximately 11 pages long and substantially exceed the Rules 500-word limit.Under 14a-8(f), Wal-Mart may exclude procedurally deficient proposals if (i) within 14 calendar days of having received such proposal, Wal-Mart notifies the proponent in writing of the procedural deficiency and of the time frame for a response and (ii) the proponent does not respond to the notification and conform with the requirement within 14 days of receipt. Wal-Mart sent a letter to the Proponent (attached as Exhibit B on October 6, 2000 informing the Proponent that the Proposal exceeded 500 words and that the Proponent had 14 calendar days in which to respond to the procedural deficiency. The Proponent did not respond to Wal-Mart's October 6, 2000 letter.As the Proponent has not met the procedural requirement that the Proposal not exceed 500 words and the Proponent failed to respond to proper notification of the deficiency within the time prescribed, Wal-Mart believes that the Proposal may be excluded from its 2001 Proxy Materials in accordance with Rules 14a-8(d) and 14a-8(f).The Proposal Concerns Wal-Mart's Ordinary Business Operations (Rule 14a-8(i)(7)Under Rule 14a-8(i)(7) under the Exchange Act, a proposal may be omitted from a registrant's proxy statement if such proposal "deals with a matter relating to the company's ordinary business operations." The policy underlying Rule 14a-8(i)(7) ". . . is basically the same as the underlying policy of most state corporation laws, to confine the solution of ordinary business problems to the board of directors and place such problems beyond the competence and direction of the shareholders. The basic reason for this policy is that it is manifestly impracticable in most cases for shareholders to decide management problems at corporate meetings." Commission Release No. 34-19135, n. 45 (October 26, 1982), quoting the testimony of Commission Chairman Armstrong at the Hearing on SEC Enforcement Problems Before the Subcommittee of the Senate Committee on Banking and Currency, 85th Cong. 1st Sess., part 1, at 119(1957). Section 141(a) of Delaware General Corporation Law reflects this policy by providing that ". . . [t]he business and affairs of every corporation organized under this chapter shall be managed by or under the direction of a board of directors. . . ."In May 1998, the Commission amended its rules regarding shareholder proposals (Exchange Act Release No. 40018, May 21, 1998)(the "Amending Release"). In the Amending Release, the Commission stated that in analyzing proposals under the ordinary business exclusion, the Commission would return to the standard it has previously articulated in its 1976 release regarding shareholder proposals. See Exchange Act Release No. 12999 (November 22, 1976)(the "1976 Release'"). The Amending Release notes that the policy underlying the ordinary business exclusion rests on two central themes. The first policy consideration is that "certain tasks are so fundamental to management's ability to run a company on a day-to-day basis that they could not, as a practical matter, be subject to direct shareholder oversight." The second policy consideration relates to the degree to which the proposal seeks to "micro-manage" the company by probing too deeply into matters of a complex nature upon which shareholders, as a group, would not be in a position to make an informed judgment.The Proposal may be excluded on ordinary business grounds, because, by attempting to change the hours of operation of Wal-Mart stores, it seeks to micro-manage Wal-Mart's business and its overall operations. The Proposal's call for a study of the effects of closing Wal-Mart stores on Sundays ultimately seeks to change those stores' hours of operation, which is a complex matter about which shareholder, as a group, are not in a position to make an informed judgment.Since the Proposal seeks to micro-manage Wal-Mart's ordinary business operations and deals with a matter of a complex nature upon which shareholders, as a group, would not be in a position to make an informed judgment, Wal-Mart has concluded the Proposal may be omitted from the 2001 Proxy Materials in accordance with Rule 14a-8(i)(7). The Proposal is False and Misleading (Rule 14a-8(i)(3)Rule 14a-8(i)(3) under the Exchange Act permits a company to omit from its proxy materials a shareholder proposal and any statement in support thereof "[i]f the proposal or supporting statement is contrary to any of the Commission's proxy rules, including 240.14a-9, which prohibits materially false or misleading statements in proxy soliciting materials." Rule 14a-9 under the Exchange Act provides, in pertinent part, that:"(a) No solicitation subject to this regulation shall be made by means of any proxy statement, form of proxy, notice of meeting or other communication, written or oral, containing any statement which, at the time and in the light of the circumstances under which it is made, is false or misleading with respect to any material fact, or which omits to state any material fact necessary in order to make the statements therein not false or misleading. . . ."The Staff has previously determined that a shareholder proposal may be omitted pursuant to Rules 14a(i)(3) and 14a-9 if it is "so inherently vague and indefinite that neither the shareholders voting on the proposal, nor the Company in implementing the proposal (if adopted), would be able to determine with any reasonable certainty exactly what actions or measures the proposal requires." Philadelphia Electric Company (available July 30, 1992).The Proposal is vague and misleading in at least the following respects:1. The Proposal is unclear as to how closing Wal-Mart stores on Sundays would "defuse attacks by wealthy labor unions." On the first page of the Proposal, the Proponent says that a policy of closing on Sunday would defuse attacks by wealthy labor unions. However, the Proponent does not offer any explanation of how union attacks would be defused as a result of changing store hours.2. The Proposal is unclear as to how closing Wal-Mart stores on Sundays would result in increased profits for Wal-Mart. Throughout the Proposal, the Proponent argues that closing Wal-Mart stores on Sundays will result in decreasing costs, which, in turn, will result in higher profits. The Proponent maintains that, if Wal-Mart stores close on Sundays, revenues will remain steady, even though Wal-Mart stores are open one less day per week, because consumers will purchase the same amount of goods during the six days that Wal-Mart stores are open. The Proponent fails to address the fact that many of Wal-Mart's competitors are open for business on Sundays. In short, the Proponent contends that purchasing patterns of consumers will change if Wal-Mart corporate policy changes. However, the Proponent does not offer any empirical evidence or economic theory to support this contention.3. The Proposal is unclear as to how a "Sunday closing would have a positive influence on every community in America, especially those with a Wal-Mart Store." However, the Proponent does not offer adequate explanation of how the proposed change in policy would, without exception, benefit any community and does into address the negative effects that such a closing would have on communities, such as the inability to purchase essential goods during a time that is most convenient to many of the citizens of those communities.4. The Proposal is unclear as to how a "Sunday closing would improve the physical and emotional health of Management and Associates" and "would strengthen families." On the eight page of the Proposal, the Proponents says that a "Sunday closing would improve the physical and emotional health of Management and Associates" and "would strengthen families." However, the Proponent does not offer adequate explanation of how or why the proposed change in policy would effect such improvements in Wal-Mart's associates or families.In short, if the Proposal were place in the 2001 Proxy Material, it would cause substantial confusion on the part of Wal-Mart's shareholders due to its vagueness and thus, it would mislead shareholders. Therefore, Wal-Mart has concluded that the Proposal may be omitted from the 2001 Proxy Materials in accordance with Rule 14a-8(i)(3).The Proposal Addresses a Personal Grievance (Rule 14a-8(i)(4)Several of the statements contained in the Proposal indicate that the Proponent seeks to further his personal beliefs through this Proposal. For example, the Proponent's personal opinion that "practically nobody wants to work on Sunday," as well as the Proponent's expressed beliefs concerning religious matters indicate that the personal religious views held by the Proponent motivated the Proponent to make the Proposal. No evidence exists that Wal-Mart's shareholders, as a group, hold similar beliefs. The Proponent appears to be attempting to have Wal-Mart's shareholders help to further his religious beliefs. Therefore, Wal-Mart has concluded that the Proposal may be omitted from the 2001 Proxy Materials in accordance with Rule 14a-8(i)(4).ConclusionBased on the foregoing representations, Wal-Mart hereby request that the Staff confirm that it will not recommend any enforcement action if the Proposal is excluded from Wal-Mart's 2001 Proxy Materials. Should you disagree with the conclusions set forth herein, we would appreciate the opportunity to confer with you prior to the issuance of the Staff's response. Moreover, Wal-Mart reserves the right to submit to the Staff additional bases upon which the Proposal may properly be excluded from the 2001 Proxy Materials.By copy of this letter, the Proponent is being notified of Wal-Mart's intention to omit the Proposal from its 2001 Proxy Materials.Please acknowledge receipt of this letter by date-stamping the accompanying acknowledgment copy and retuning it to me in the self-addressed postage pre-paid envelope provided. Please call me at (501) 277-2345 if you require additional information or wish to discuss this submission further.Thank you for your consideration.Respectfully Submitted,Allison D. GarrettVice President and Assistant General CounselWal-Mart Stores, Inc.Enclosures[Enclosures include "Exhibit A, Proposal," the Sept. 28, 2000 cover letter to this same proposal, and "Exhibit B, 14 Day Letter to Proponent" all of which are found above on this web page. - SK] A Note to Wal-Mart Associates and Shareholders:Suggested Personal ActionThe Company carefully considers all proposals and suggestions [that would include this Resolution - SK] from shareholders [and has an Open Door policy with all Associates - SK]. If a proposal is clearly in the best interest of Wal-Mart and its shareholders, the Company will implement it without including it in the proxy statement, unless a shareholder vote is required by law. -- Robert K. RhoadsI am encouraged by Wal-Mart's initial decision to turn the Resolution over to their Legal Team. This could indicates executives still assume Sunday operations will increase profits, recognize the Resolution is sound, and are attempting to make Associates and Shareholders believe the issue will be silences by legal means.It seems clear from a careful study of the Resolution, related links, and bibliography, that this Resolution is not a case for the courts, and never was. It is about smart, profitable, management. It is about respect for Associates, Shareholders, customers, and our society. It is about excellence, teamwork, sharing ideas, and on and on. . . . Possibly after the 10th or 20th submission it will be recognize as being in the interest of Wal-Mart.If anyone were to claim that Wal-Mart must have a Shareholder vote to use this Resolution, then the claim should be called into question and investigated -- outside of court. It is doubtful that anything of substance could be accompished by court action with Wal-Mart.Professionalism, patients, and persistents is called for here.At this point, January 30, 2001, the wisest course of action seems to be for numbers of individuals to continue to resubmit the Resolution.Every Associate and Shareholder with an interest in Wal-Mart is urged to resubmit the Resolution. The more persons resubmitting it, the more executives receiving it, and the more often it is resubmitted, then, of course, all the better.Other Wal-Mart executives are David Glass, Lee Scott, Don Soderquist, and Rob Walton. Or the Resolution may simply be resubmitted to Robert K. Rhoads with a gracious cover letter. Or simply send your comments in support of the Resolution to:Robert K. RhoadsSecretary of Wal-Mart Stores, Inc.Bentonville, AR 72716Setting aside a small block of time to share the Resolution with Wal-Mart Associates, Shareholders, and friends who would receive it well would also be helpful.Communication can be as simple as a few lines including the address of this homepage, http://members.aol.com/skettler/rmresol1.html or, if you are sure their email will take hypertext links:A Resolution That Wal-Mart Stores, Inc. Disprove the Modern Myth That Sunday Work Maximizes Profits http://members.aol.com/SKettler/wmresol1.htmlThe Resolution may also be printed from this web page for photo duplication and mailing.If the Resolution can be improved by alterations or additions, then please send your suggestions, recommendations, and additional resources.Those contacting Wal-Mart may contact me at the email address below. Then I will try to keep everyone informed of events and progress.Sincerely,Steve KettlerAssociates have access to The Wal-Mart Statement of Ethics on the Wal-Mart Intranet, which is not accessible to the public. The intranet address of the latest revision of the Statement of Ethics is http://pipeline.wal-mart.com/policy/peoplediv/pd-10.htm, or search for "Statement of Ethics."Notice that "All Associates of Wal-Mart must always comply with all applicable federal, state and local laws, ordinances and regulations and with this policy."Monitor page for changes it's private by ChangeDetection E-mail: Lettermen2@aol.com Updated - April 3, 2004 |
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