||DCSA (Dependent Care Spending Account) refers to monies distributed through Cafeteria Benefit/Section 125 plans for allocation by the employee for care provided for dependents, traditionally including daycare for children, elders or those with physical limitations.
||De minimis violations
||De minimis violations are violations of OSHA standards that do not have a direct impact on employees' safety and health on the job.
||De-layering is an organizational restructuring strategy meant to reduce the organizationís existing levels of managers or supervisors.
||Deauthorization is a process that removes the authority of the bargaining representative to enter into and enforce a union security clause.
||Decentralization is a process of assigning decision-making authority to lower levels within the organizational hierarchy.
||Decertification is a process that removes the union as the representative of a group of employees.
||Decreasing return describes a learning situation where the amount of learning or skill level increases rapidly at first and then the rate of improvement slows.
||Deductive reasoning is an ability to extract certain rules based on a sequence of experiences or observations and apply those rules to other similar situations.
||Defamation is injuring someone's reputation by slander (verbal) or libel (written).
||Deferred compensation refers to payment for services under any employer-sponsored plan or arrangement that allows an employee (for tax-related purposes) to defer income to the future.
||Deferred profit sharing
||Deferred profit sharing refers to a qualified, tax-deferred retirement plan where the employer contributes a percentage of profits to employee accounts.
||Deficiency occurs when a performance-measuring device doesn't adequately measure all the important aspects of a job.
||Defined benefit plans
||Defined benefit plans promise employees specific pension accrual amount based on age and service.
||Defined contribution plans
||Defined contribution plans are plans where the employer makes a specific annual payment to the employee's pension account.
||Delegation is a process of assigning tasks or projects to subordinates and clearly dictating expected outcomes and timeframe for completion.
||Delphi technique is a process by which a group of experts provides independent forecast assumptions via questionnaires; the forecasts are revised until a composite emerges that incorporates many of the assumptions.
||Demand analysis addresses key staffing questions related to where an organization wants to be.
||Demographics refers to the physical characteristics of a population, such as age, sex, marital status, family size, education, geographic location and occupation.
||Demotion is a permanent reassignment to a position with a lower pay grade, skill requirement or level of responsibility than the employee’s current position.
||Departmentation is the division of labor that establishes specific work units or groups within an organization (also known as horizontal specialization).