Cisco employees would enter information about a business trip into one application, close it and then have to open a different application to book it as an expense.

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Looking at the total plan expenses, including administrative and record-keeping fees, the 401(k) Averages Book found that the average total expense for a small plan in 2012 was 1.46%, with a range between a low of 0.38% and a high of 1.97%.

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Figures quoted by the noted China-watcher James Mann in his book About Face showed that Japanese companies increased their share of many key Chinese markets at the expense of US and European rivals in the early 1990s.

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