Directed by Jean-Marc Moutout | Starring: Jérémie Renier, Laurent Lucas, Cylia Malki, Olivier Perrier

Philippe Seigner starts his career in business consulting at the posh Paris seat of McGregor. His first serious task is delicate: An audit at a factory, which is about to be taken over. As he soon realizes, this will mean sacking about 80 employees. However, his girl friend reproaches him collaborating with ruthless capitalism, as if any of the downsizing could be mitigated by him bowing out.

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