Fourth. There is an almost equal division of the work and the responsibility between the management and the workmen. The management take over all work for which they are better fitted than the workmen, while in the past almost all of the work and the greater part of the responsibility were thrown upon the men. Implicit in these principles was the idea that the thinking (the work for which management was “better fitted”) and the doing (the hard labor) were to be separated once and for all. This is perhaps the most pronounced aspect of Taylor’s legacy.