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Roger Fisher
“Pressure can take many forms: a bribe, a threat, a manipulative appeal to trust, or a simple refusal to budge. In all these cases, the principled response is the same: invite them to state their reasoning, suggest objective criteria you think apply, and refuse to budge except on this basis. Never yield to pressure, only to principle.”
― Roger Fisher, Getting to Yes: Negotiating Agreement Without Giving In

Harvard Business Publishing
“إنّ الموازنات يجب أن تنجز أهدافًا أكثر من أغراض الضبط كي تسهم في خدمة مؤسسة ما على نحوٍ جيّد”
― Harvard Business School Press, Preparing a Budget

William Ury
“When you say that you have a policy, you are signaling that your No is not a one-time message but an ongoing practice to which you have given a lot of thought. It is a signal of resolve, a sign that you will not budge.”
― William Ury, The Power of a Positive No: How to Say No and Still Get to Yes

William Ury
“When you say that you have a policy, you are signaling that your No is not a one-time message but an ongoing practice to which you have given a lot of thought. It is a signal of resolve, a sign that you will not budge. Of course, this phrase is not to be used lightly or misleadingly as a rigid adversarial position; it works when it is indeed your policy, something you have thought through.”
― William Ury, The Power of a Positive No: How to Say No and Still Get to Yes

“If you’re implementing a “take it or leave it” bluff, provide a plausible explanation for why you can’t budge off your current position. Offer a believable reason, data, or a quantitative analysis.”
― J Scott