Deadbeat Parents Punishment Act of 1998 167 debt service
payments to their former spouses, who have custody of the children.
Deadbeat Parents Punishment Act of 1998 Establishes felony violations and punishment for failure to pay legal child support obliga- tions, including fines, mandatory restitution, and imprisonment. Approved June 24, 1998.
dead-cat bounce A fleeting and trivial come- back of stock prices following a precipitous decline (even a dead cat will bounce a tad when dropped from a sufficient height).
dead peasant’s insurance See corporate- owned life insurance.
dead tree edition Derogatory cyberspeak for the paper version of a periodical that appears in both paper and electronic (Internet) forms.
deaf and hearing impaired People who are totally or partially deaf and have sufficient hearing loss to place limitations of varying severity on participation in personal, social, or occupational activities.
dealer training Seesales and dealer training.
death care An employee benefit offered by some organizations. Such plans offer employ- ees assistance in planning and/or financing funerals for themselves and their dependents.
death benefits Benefits paid to survivors, such as lump-sum preretirement death bene- fits, preretirement spouse annuities, refunds of employee contributions to pension plans on death before retirement and accumulated interest, insurance (such as individual policy pension trusts or retirement annuities), and death benefits after retirement payable in one of three forms: unreduced, derived by the application of some formula, or optional (elected by the participant).
death spiral Refers to a continuing increase in health insurance premiums, typically in a free-choice setting where losses from under- writing, due to retention of members who can- not change plans because of benefits restric- tions or preexisting conditions, mount faster than the premiums can recover.
death tax Seeestate tax; sponge tax.
deauthorization Seedeunionization.
debarment A court order declaring a contrac- tor ineligible for the award of future contracts or cancellation of current contracts. Debar- ment can be imposed for violation of equal opportunity laws or executive orders.
debentures Certificates of indebtedness, in the form of promissory notes, issued by a company against its general credit and for which no collateral is available.
debit card A means of controlling travel and entertainment expenses similar to a checking account. Employees charge business expenses to a card, which deducts the amount from an established account (prepaid), thereby elimi- nating the need for petty cash, cash advances, and expense reimbursement payments.
Offered by most major bank cards.
debrief The process of questioning a partici- pant in some activity, program, or learning experience to assist that person to analyze his or her performance or to gather information relating to the feelings and perceptions of the individual about the experience.
debriefing 1. An exercise following a training
debug 168 dedicated leased lines
debug Eliminating errors from newly devel- oped computer software (programs).
decentralization The practice of placing operations and decision making of business, industrial, training, or other functional ele- ments of organizations near the customers or clients rather than at a centralized headquar- ters. Like departmentation, it divides func- tions, processes, and personnel into separate groups in an attempt to improve the achieve- ment of the organization’s objectives. Decen- tralization has one additional feature: it dis- perses authority throughout the organization by giving managers in subunits greater auton- omy in planning and decision making.
decentralization of pay The practice of dis- tributing responsibility for compensation to departmental managers instead of holding it at the corporate level.
deceptive advertising Occurs when a com- pany or seller exaggerates the benefits of a product or service. In the case of insurance, the agent or company may exaggerate what the buyer is likely to have to pay for an illness or surgery and overstates the benefits of medi- gap plans. Endorsements by celebrities on TV have been especially deceptive.
Deceptive Mailings Prevention Act of 1990 (DMPA) An Act signed into law November 6, 1990 that prohibits the use of official-look- ing emblems, titles, seals, or insignia on mail- ings that are solicitations from nongovern- mental organizations unless a disclaimer is used on the front of the envelope and on the material contained within it. The disclaimer must alert the recipient that the mailing is not from a government entity but is a solicitation for the purchase of goods or services.
decertification Seedeunionization.
decile Any one of the nine scores or points that divide a distribution into ten equal parts, each containing one tenth of all the scores or cases. The first decile is the 10th percentile, the fifth is the 50th percentile, and so on.
decision briefing An oral presentation designed to obtain a verdict or judgment on an issue from an individual or group empow- ered to make that decision. Its purpose is to sell an idea or course of action based on facts and logic.
decision making The central job of all man- agers: consciously and deliberately choosing what is to be done, who is to do it, and when, where, and, sometimes, how.
decision-making training Training provided to supervisors and managers to improve their decisions. Typically it focuses on the pro- cesses and procedures of problem solving and the nature of risk taking.
decision matrix A form, table, or format within which a complex of elements takes shape, permitting the selection of the best or most promising option or choice of action.
decision room An arc-shaped room equipped with 10 or more individual computer worksta- tions, a large front-of-the-room viewing screen, and state of the art audiovisual equip- ment. It is used for brainstorming sessions, group consideration of ideas and problem solutions, and decision making.
decision support systems (DSS) E xe c u t ive information systems designed to help man- agement make human resources choices.
decision template A model, device, pattern, or mold that serves as a gauge or guide to the production of an object or tool, such as tem- plates for choosing a training delivery system.
decision tree A means of arriving at a deci- sion when confronted by alternative routes to the attainment of an objective. It involves answering a series of carefully sequenced questions, usually in terms of yes or no, which leads the decision maker to a high-quality decision.
deck A videotape recorder.
Declaration on Fundamental Principles and Rights at Work Commits International Labor Organization (ILO) member nations to respect a set of basic workers’ rights.
Endorsed overwhelmingly (273 to 0 with 43 abstentions) by the ILO in 1998.
dedicated defined contribution plan account A plan for meeting retiree medical liabilities in which benefits are funded by using a por- tion of profit-sharing accounts to purchase insurance coverage or reimburse annuitants for medical expenses.
dedicated leased lines Lines provided by telephone companies used exclusively to transmit data between sites on a wide area network.
deductible 169 Defense Enrollment/Eligibility Reporting
deductible The amount of expense a sub- scriber or beneficiary of a health plan or sub- scriber must incur before the company plan, Medicare, or other plan (such as the Civilian Health and Medical Programs of the Uni- formed Services) begins payment for covered services. That is, a deductible is the specific dollar amount the employee or beneficiary must bear before coverage on an insurance policy begins. It is a form of cost-sharing.
deductive reasoning The process of reason- ing from the general to the specific — of abstracting a general principle from a series of experiences and then applying that princi- ple to other identical or similar situations.
de-employment Seeoutplacement.
defamation Aspersions cast on another per- son. Includes slander (oral statements) and libel(written statements), which are legally actionable if they are misleading or untrue, result in injury to the person’s reputation, and are communicated to someone other than the employee. In selection, a potential hazard for anyone who responds to requests for informa- tion about present or former employees.
default Failure to carry out any legally bind- ing agreement, commitment, or promise.
defective pricing Illegal pricing tactics, some of which can lead to criminal charges and jail sentences; for example, bait and switchand fraudulent tagging.
Defense Advisory Committee on Women in the Services (DACOWITS) A Committee composed of civilian women and men appointed by the Secretary of Defense to pro- vide advice and recommendations on matters and policies relating to the recruitment and retention, treatment, employment, integration, and well-being of professional women in the Armed Forces. Beginning in 2002, the Com- mittee began providing advice and recommen- dations on family issues related to recruitment and retention of a highly qualified profes- sional military. The George W. Bush admin- istration allowed the DACOWITS charter to expire February 28, 2002. On October 18, 2002, Deputy Secretary of Defense Paul Wolfowitz announced the appointment of a new chairman, Lt. Gen. Carol Mutter, USMC (Ret). Contact: OASD (FMP) DACOWITS, Room 3D769, 4000 Defense Pentagon,
Washington, D.C. 20301-4000 (phone 703- 697-2122; Web site www.dtic.mil/dacowits/).
Defense and Military Construction Acts of 2002 Appropriations bills signed by Presi- dent Bush on October 23, 2002 that provide a $37 billion increase over the previous year’s spending. Among their provisions: an across- the-board 4.1% pay increase with targeted pay raises up to 6.5% for mid-grade officers and NCOs; full funding for the defense health care program including Tricare for Life; and
$10.5 billion for building and upgrading mil- itary installations and for military family housing.
Defense Authorization Act of 1992 Created a mail-order pharmacy benefit for military beneficiaries. The Act also requires that all DOD managed-care contracts awarded or renewed after January 1, 1993, include a man- aged-care network of community retail phar- macies for military beneficiaries and Medi- care-eligible military retirees affected by the closure of a health care facility as a result of the closure or realignment of a base. Fees, charges, or copayments will be assessed, probably at 20% of the cost of the prescription drug.
Defense Authorization Act of 2003 Provides significant improvements for beneficiaries of theMontgomery GI Bill: (1) offers “full port- ability” or the option of transferring GI Bill benefits to family members of the armed forces; (2) extends the time Reservists have to use their GI Bill benefits from 10 to 14 years; and (3) eliminates the disability offset to military retired pay for certain qualifying retirees.See alsoconcurrent receipt.
Defense Commissary Agency (DeCA) Pro- vides a nonpay benefit for active and retired military personnel and their dependents.
Offers food at DeCA-operated commissaries, similar to supermarkets, at cost (with a 5%
surcharge to cover the cost of commissary maintenance, operating supplies, and new construction) at military installations within the U.S. and abroad.
Defense Enrollment/Eligibility Reporting System (DEERS) A computerized system used by uniformed services health facilities andCivilian Health and Medical Programs of the Uniformed Services contractors to
Defense Finance and Accounting Service 170 deferred fixed annuity
confirm an individual’s entitlement to ser- vices. Retired members receiving retired pay and surviving spouses receiving an annuity are enrolled automatically; enrollment of depen- dents is the responsibility of sponsors.
Defense Finance and Accounting Service (DFAS) Operates two centers (Cleveland, OH and Denver, CO) for the administration of the pay accounts of members of the military services (Web site www.dfas.mil/custsrvc/).
Defense Intelligence Agency (DIA) DIA is a Department of Defense combat support agency and a member of the U.S. Intelligence Community. With more than 7000 military and civilian employees worldwide, DIA is a producer and manager of foreign military intelligence. The agency provides military intelligence to warfighters, defense policy- makers, and force planners, in the Department of Defense and the Intelligence Community, in support of U.S. military planning and oper- ations and weapons systems acquisition. Con- tact:DIA, The Pentagon, 1400 Defense Pen- tagon, Washington, D.C. 20301 (Web site www.dia.mil/).
Defense of Marriage Act of 1996 Legislation signed by President Clinton on September 21, 1996 that defines marriage as a union between a man and a woman, thereby limiting same- sex marriages. The Act prevents gay couples from sharing federal benefits, such as Social Security. Although states have the authority to legalize gay marriages, the federal govern- ment would not recognize them. It also allows states the right not to recognize the validity of same-sex marriages performed in another state.
Defense Outplacement Referral System (DORS) A national résumé registry and referral network that was established to help separating Department of Defense personnel make a transition into civilian life. DORS pro- vides private and public sector employers immediate access to résumés from transition- ing service members and federal civilian employees (and their spouses) that match the skills and qualifications needed. Contact:
DORS (phone 800-727-3677; Web site www.hrsc.osd.mil/pns_new/DORS.htm/).
Defense Retiree and Annuitant Pay System (DRAS) Administers retiree and annuitant
pay accounts for retirees and annuitants of all military services.
defensive bonding Occurs when a group of employees stick together out of fear of pun- ishment rather than out of concern for each other.
deferred annuity An annuity that provides that the money invested in the contract be held by the insurer until some future time (such as the normal retirement age), at which time pay- ments to the beneficiary will begin. In the intervening time, investment earnings are credited to the contract.
deferred arrangements See Section 401(k), Internal Revenue Code.
deferred benefits plan A retirement plan designed as an incentive for employees to remain with an organization for a full career.
It prefunds and guarantees the benefits an employee will receive in retirement. Typically the employer calculates the benefits based on average annual income during the employee’s last 3 to 5 years of service. Usually a mini- mum period of employment is required to vest in the plan.
deferred compensation 1. In general, any compensation payments that accrue to an employee at some time in the future (such as pension fund annuities) and are sheltered from taxation until paid. 2.A form of economic reward for outstanding performance or accomplishments (usually executives). The company invests a specified amount of money each year for a specific period of time in a mutual fund or other investment in the name and ownership of the corporation. Each year, the corporation borrows a certain percentage against the collateral of this investment to buy a cash-value life insurance policy on the life of the insured that is owned by the employee.
Upon retirement, the executive or his or her beneficiary receives an annual percentage of the net value of the investment at the time of retirement. The executive gets additional cur- rent compensation, a substantial life insurance policy against which he or she can borrow, and deferred compensation at retirement.
deferred fixed annuity The most common type of annuity, it is an investment contract with an insurance company that allows the
deferred income plans (DIPs) 171 defined contribution plan (DCP)
money invested to grow tax-deferred. Distri- butions are taken later, typically in retirement.
deferred income plans (DIPs) 1. An execu- tive compensation plan designed to supple- ment executive earnings by helping overcome limits on the amount of compensation that can be deferred as well as the timing restrictions on distributions imposed by the Omnibus Budget Reconciliation Act of 1993and the General Agreement on Tariffs and Trade of 1993.2.A type of pension plan in which a portion of a company’s profits is credited to each employee’s account, placed under the supervision of a trustee, and distributed to the employee or his or her beneficiaries upon retirement or death. There are no guaranteed benefits.
defibrillator An electronic device used to ana- lyze heart rhythm and deliver a shock to patients suffering from the potentially fatal irregular heart rhythm known as ventricular fibrillation.
Deficit Reduction Act of 1984 (DEFRA) Federal legislation that proscribes inclusion of taxable benefits as part of a flexible benefits plans. It also requires employers to give employees’ spouses age 65 or older the option of enrolling in group health insurance benefits plans as an alternative to Medicare. New sec- tions (419 and 419A) to the Internal Revenue Code limit the deductibility of contributions to welfare plans and the amount that can be set aside by such plans on a tax-exempt basis.
They also require management to explain to employees the technical concepts introduced by the Employee Retirement Income Secu- rity Act of 1974and its amendments, partic- ularly matters relating to pension plans.
Deficit-reduction Reconciliation Act of 1989 Established a fee scale for physicians’
services under Medicare and limited the amount that physicians could bill patients above what Medicare pays. Medicare gener- ally pays 80% of the allowable fee for a par- ticular service, and the patient pays the remaining 20%.
defined benefit Funding mechanisms for pen- sion plans that can also be applied to health benefits. Typical pension approaches include:
(1) pegging benefits to a percentage of an employee’s average compensation over his
entire service or over a particular number of years; (2) calculation of a flat monthly pay- ment; and (3) setting benefits based upon a definite amount for each year of service or as a flat dollar amount for each year of service.
defined benefit Keogh plan A plan for self- employed individuals operating in unincorpo- rated businesses. Similar to defined benefit pension plans.
defined benefit pension plan A plan that entitles participants to retirement benefits established in advance. Each year the amount of annual contributions required to provide the defined benefit is determined based on actu- arial assumptions such as pre- and postretire- ment interest, mortality, turnover, salary scale, and so on. Although retirement benefits are fixed, contributions vary from year to year.
defined benefit plan (DBP) A plan that uses a formula that includes earnings and length of service to calculate the retirement benefits of employees. The employer promises a certain level of benefits at retirement regardless of what happens. The level of entitlement is pre- defined in terms of any one or a combination of factors, such as level of pay, years of ser- vice, and age. The DBP is the type of plan used by most major companies nationwide.
For example, a corporate pension plan is a defined benefit.
defined contribution Funding mechanism for pension plans that can also be applied to health benefits based on a specific dollar con- tribution, without defining the services to be provided.
defined contribution health plan (DCHP) A health care plan that is designed to contain costs by more closely tying consumer demand to price and by giving employees more control over benefit and provider selection and how much to spend. Typically involve the employer’s contribution, a fixed annual con- tribution per employee into a “personal care account,” and catastrophic coverage. Employ- ees draw on their accounts as needed for med- ical care, and unused balances can be rolled over to cover the following year’s expenses.
defined contribution plan (DCP) A retire- ment plan in which the benefit is not set in advance but depends on plan earnings, length of service, and the amount of annual
defrag 172 Delinquent Filer Voluntary Compliance
contributions. DCPs offer flexibility and con- trol for both the employer and the employee.
Retirement benefits are determined by the contributions made by the employee and the employer and their earnings during the period between the contributions and the date of retirement. Benefits are not guaranteed. The employer merely promises to put in a certain amount of money (based on such things as profits, percentage of salary, or an employ- ment-related formula), which the employee may augment in most plans. Contributions are invested on behalf of the named employee, and retirement benefits are whatever accumu- lated contributions and their investment yield add up to when the employee ceases work.
These plans have the advantage of being portable.
defrag The process of locating data that the disk operating system has scattered over a hard disk and collecting it into contiguous clusters, resulting in accelerating performance of the disk by up to 30% or more — and at the same time, the life of the disk is extended by reducing wear and tear on the head. It is accomplished by a disk optimizer.
degauss To render nonmagnetic by electrical means (e.g., erasing an audio- or videotape).
degree See earned degree and honorary degree.
dejobbing The process of dismantling con- ventional approaches to the division of work in an organization, such as jobs and job descriptions, and using a system in which employees complete tasks on a project-by- project basis. Said to require new forms of organization structure and new hiring, evalu- ation, and compensation practices but to pro- vide greater flexibility, clearer organization focus, a larger pool of talent, and reduced costs. Attributed to William Bridges, Jobshift:
How to Prosper in a Workplace Without Jobs.
delay claim In employee relocation, a claim filed by the moving customer for expenses incurred as a result of late pick-up or delivery, usually for lodging and meals expenses.
delayed retirement credit Under the Social Security system, people who continue to work and do not receive some or all of their monthly checks because of the earnings test are given what is called delayed retirement credit. In
effect, it is a bonus for continuing to work beyond age 65. The credit is worth 3.5% a year for those who became 65 in 1990 and 1991, rising to 8% for those becoming age 62 in 2005 or later.
de-layering Restructuring an organization by reducing the number of “layers” or levels of management and supervision.
delay procedure A means of communicating with a deaf person. The nondisabled person stands at least 3 feet from the individual and waitsat least5 seconds following a question, direction, or request to see whether the indi- vidual will give the appropriate response. If the person does not respond within the time allowed, the supervisor or instructor then models or provides the correct response.
delegating A part of the organizing process by which a manager deliberately makes it possi- ble for subordinates to share in the work to be done and the decisions to be made. It is the process of assigning tasks to subordinates, clearly defining what results are expected, giv- ing them a time limit for completion and enough authority to complete the tasks suc- cessfully, providing a means for the subordi- nate to measure and evaluate performance and guidance and assistance as necessary, and exacting responsibility for acceptable perfor- mance.
delete tracking A computer utility program that saves basic information about erased files (where the file was stored and how many clus- ters it occupied) in a small log file. The pro- gram may permit the user to view deleted files, estimate undeleted probability, and search and recover data and file fragments.
deleverage/deleveraging The financial strat- egy of lowering debt to avoid defaults and bankruptcies by shrinking the equity base of a company. Employs such means as repur- chasing a company’s own stock to lower the overall cost of capital.
delinquency Failure of a borrower to make loan payments on time.
Delinquent Filer Voluntary Compliance (DFVC) A Department of Labor program that allows employers to reduce or avoid applicable civil penalties for failing to comply with the reporting provisions of the Employ- ment Retirement Security Act of 1974 and