In the press today:  20,000 General Motors jobs lost in the U.S; an uncertain future for their 5,000 U.K employees and the return to work of Honda workers who have accepted a three month 3% pay cut.  With headlines like these it is right that, when we talk about the impact of the global recession, we focus on those who have lost their jobs or who have accepted changes in role or salary in order to keep their jobs.  But, spare a thought also, for the managers and human resources professionals who have had to make what are often difficult decisions, brought about by economic necessity and market forces.  An interesting article in yesterday’s Sunday Times reminds us that there are two sides to every coin.  For every person made redundant there is a manager/human resources professional behind the decision who has to deal with the personal ramifications of making hard decisions .  The cost of this recession is clearly not just financial.