WHEN the business is going down the tubes, and all else fails, a discreet ritual sacrifice could be just the thing to point the company in the right direction.

Denied the luxury of either an employers' federation, a small firms' association or the ritual of the pre budget submission management at a Chinese cement factory were driven to desperate measures this week to recover from annual losses of £500,000. Unfamiliar with the terrible twins of downsizing" and "rationalisation" Chinese management opted instead for the consultancy services of a sorcerer and a witch, which some might argue are not without a certain affinity.

Workers and managers reportedly went down on bended knee as the general manager gutted a black dog and smeared its blood on the factory wall. Alas the ritual backfired. Shortly afterwards a power generator burned out, further damaging the plant's prospects.

Sacrificing a senior management figure might have had more success a practice not unknown in the west. Usually performed in a more civilised manner the victim generally receives a generous severance payment in lieu of stepping down to pursue other interests".