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Costing the gold watch

Article Abstract:

Pensions are included in employee compensation packages. Defined benefit plans (DBPs) call for the employer to pay 2% of an employee's average last five-year salary for every year the employee has worked. Defined contribution plans (DCPs), on the other hand, call for an employer to contribute a constant amount per employee annually or an amount equal to a percentage of an employee's salary. The employer bears more of the investment risks in both cases. Should the firm's assets prove to be insufficient to finance the pensions, then the employer will have to fill the shortfall.

Author: Scott, Thomas W.
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1992
Analysis, Pensions, Defined benefit plans

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State AGs investigate healthcare PR alliances

Article Abstract:

The Attorneys General Office has compiled a report stating consumer law standards to educate the public about any possible deceptive marketing tactics resulting from the marketing tie-ups between companies and nonprofit institutions. Cause-related marketing is considered one of the most effective but subtle method to reach millions of American consumers. Corporate spending on sponsorship activies has jumped from $1 billion in 1993 to $6.8 billion in 1998.

Publisher: JR O'Dwyer Co., Inc.
Publication Name: O'Dwyer's PR Services Report
Subject: Business
ISSN: 1043-2957
Year: 1999
United States, Religious, Grantmaking, Civic, Professional, and Similar Organizations, Nonprofit Institutions, Nonprofit organizations

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