In conclusion, while it works well in theory surrounding the issue of SHRM, human resource management seems to be problematic in practice. Based on the discussion above, we have to admit that strategic human resource thinking, which provides a framework for HR requirements over a period, has its basis on rational thinking but in practice personnel managers have a variety of difficulties in appreciating and implementing the strategy. Some of the problems people face include developing new initiatives, restructuring, changing and retaining for new skills. And more difficulties come from cultural and behavioural change and so on. Strategic human resource management stresses numbers, quantitative statements, attitudes, behavior and commitment while uses harder 'matching' models of HRM (Price 1997: 184), but the implementation is problematic particularly when the responsibilities pass to the line managers. In practice, there are both objective and subjective factors relating to line managers and supervisors that lead to several blocks and obstacles to the integration between HRM strategy and organization strategy and the implementation of strategy. In summary, it is fair to say that human resource management theory works well in theory but not in practice.…