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1 DCSA 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.
2 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.
3 De-layering De-layering is an organizational restructuring strategy meant to reduce the organizationís existing levels of managers or supervisors.
4 Deauthorization Deauthorization is a process that removes the authority of the bargaining representative to enter into and enforce a union security clause.
5 Decentralization Decentralization is a process of assigning decision-making authority to lower levels within the organizational hierarchy.
6 Decertification Decertification is a process that removes the union as the representative of a group of employees.
7 Decreasing return 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.
8 Deductive reasoning 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.
9 Defamation Defamation is injuring someone's reputation by slander (verbal) or libel (written).
10 Deferred compensation 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.
11 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.
12 Deficiency Deficiency occurs when a performance-measuring device doesn't adequately measure all the important aspects of a job.
13 Defined benefit plans Defined benefit plans promise employees specific pension accrual amount based on age and service.
14 Defined contribution plans Defined contribution plans are plans where the employer makes a specific annual payment to the employee's pension account.
15 Delegation Delegation is a process of assigning tasks or projects to subordinates and clearly dictating expected outcomes and timeframe for completion.
16 Delphi technique 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.
17 Demand analysis Demand analysis addresses key staffing questions related to where an organization wants to be.
18 Demographics Demographics refers to the physical characteristics of a population, such as age, sex, marital status, family size, education, geographic location and occupation.
19 Demotion 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.
20 Departmentation Departmentation is the division of labor that establishes specific work units or groups within an organization (also known as horizontal specialization).