Human Resource management seems to be an integral part of the success of any company. As a matter of fact, the vast majority of prolific companies accomplish stated goals because of the hard work of the HR department. They contribute to the creation of a safe working environment, cultivate friendly relationships between the workers, and aim to meet the company’s objectives. Arik Air is the largest airline company in Africa that has some peculiarities concerning the work of the employees. It worth stating that the company encourages foreign people to work for them by paying more to foreigners than residents of Africa (“Report: Nigeria 2013” 306). Such an attitude towards the native workers affects the working process in a negative way. The major aim of the paper is to provide an in-depth analysis of the work of the Arik Air under the American company and to examine the HR plan for the improvement and progress of the organization. The reason the Nigerian company is interested in encouraging foreign pilots to work for them is that the Nigeria College of Aviation Technology was closed. The number of passengers carried by the company increases every year, however, it should be stressed that the number of pilots diminishes. That is, the company is ready to pay foreign pilots more than local ones. Nigeria is a country of the Third World, and the question arises why highly professional pilots prefer to go to Nigeria if they can get a job in any other country. The striking reason was that the candidates lied while filling the applications regarding their experience and skills. The vast majority was not professional and lacked needed knowledge. The candidates aimed to go to Nigeria to learn from the practice. The cultural differences should be taken into account while creating the HR plan for the Nigerian company under the American company. The cultural peculiarities should be examined from the following dimensions, namely power distance, individualism, masculinity, uncertainty avoidance, long-term orientation, and indulgence. The index of the power distance shows how society views the division of powers and the fact that people are not equal. In Nigeria, the ratio is high (80), it means that people accept the hierarchical structure of the organization (“What about Nigeria?” par. 2). In the United States, the index is lower (40), and people view the situation differently (“What about the USA?” par. 3). Everyone is unique, and this is the reason for the inequality. The next issue to take into account is the individualist and collectivist societies. Nigeria with a score of 30 is considered collectivistic, whereas the United States with a score of 91 means that individualistic approach is the priority (“What about the USA?” par. 4). Being in the group and be loyal is the paramount feature of the Nigerian culture. Shame and fear to lose the reputation are the guiding power in a collectivistic society. People in America are not so dependent on the group; they can easily move to another state in the case of a better job opportunity or getting more experience. The employees should rely on themselves and not seek help from the authorities. The index of masculinity is almost the same in the United States and Nigeria, 62 and 60 respectively. The score indicates the level of competition in the organizations. The low score indicates that the society is more centered on caring about other people and living standards. T