Questions 176~180 refer to the following email and advertisement. 
Subject: Adapting to the Evolving Needs of Fresh Graduates - Time for Change 
 Dear Alexander Harrington,
 I wanted to bring to your attention an important matter related to our employees, particularly the fresh graduates who have recently joined Tracking Transportation Corp. 
 Our free lunch program has been a success, and we have received positive feedback from our employees about the ease it provides in the face of soaring grocery prices. However, it has come to my attention through numerous interviews and interactions with new recruits that their priorities and expectations have evolved in the current job market. 
 Many new graduates have expressed their desire for additional perks, specifically highlighting the need for greater flexibility and freedom in the workplace. This includes options for remote work, flexible hours, and enhanced work-life balance. These factors are now considered essential for attracting and retaining top talent, and other companies have already adapted their policies to stay competitive.
 In order to stay competitive and attract top talent, I propose that we reassess our current policies and consider offering additional benefits that cater to the needs of this new generation, including:
● Introducing a remote work policy that allows employees to work from home or other locations at their convenience.● Implementing flexible working hours, with core hours to ensure collaboration and productivity. ●Providing mental health support and resources to help employees cope with stress and maintain a healthy work-life balance. ●Encouraging employee development through continuous learning programs, workshops, and conferences. 
 I kindly request a meeting to discuss these proposals and strategies for implementation. Thank you for your consideration. 
 Best Regards, 
 Samantha Davis HR Manager, Tracking Transportation Corp. 
 Exciting Entry-Level Opportunities at Tracking Transportation Corp. Join Our Innovative Team Today! 
 Are you a recent graduate looking for an exciting and fulfilling career in a dynamic, fast-growing company? Look no further! Tracking Transportation Corp. is now hiring for three entry-level positions across different departments. We are seeking highly motivated, innovative, and ambitious individuals who are eager to make a difference. 
 Positions Available:
1. Logistics Coordinator - Logistics Department2. Data Analyst - Business Intelligence Department3.Marketing Assistant - Marketing Department 
 At Tracking Transportation Corp., we recognize the importance of work-life balance, flexibility, and personal growth for our employees. That's why we have implemented new policies and benefits to cater to the evolving needs of our workforce, ensuring we remain a top choice for young talent. 
 Here's what we offer to our valued team members: 
● Flexible Work Arrangements: Choose from a variety of flexible working options, including remote work and adjustable hours, to help you maintain a healthy work-life balance.● Comprehensive Wellness Program: Prioritize your mental and physical health with our wellness program, which includes mental health support, fitness initiatives, and access to wellness resources. ● Professional Development: Boost your career with continuous learning opportunities through our training programs, workshops, and conferences, designed to help you grow and excel in your field. ● Collaborative Environment: Work alongside a diverse and talented team of professionals in a supportive and innovative atmosphere that encourages creativity and teamwork.
 Are you ready to kick-start your career and become part of our forward-thinking team? Apply now by sending an email to: recruit@trackingtransportationcorp.website.
【題組】176.What is the main concern of Samantha Davis, the HR Manager of TrackingTransportation Corp. in this email?
(A)The lack of employee engagement.
(B)The necessity to retain top talent.
(C)The need to reduce costs.
(D) The desire to increase productivity.