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Employers should review their COBRA compliance procedures to make sure that they are consistent with the proposed Internal Revenue Service regulations. The author discusses these regulations and gives practical recommendations for compliance. Until final regulations are published, employers are advised that compliance with the proposed regulations will constitute good-faith compliance with the statute.  相似文献   

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Much research shows that breastfeeding provides short- and long-term health benefits for both mothers and their children. However, few studies have yet investigated the factors which may promote or inhibit breastfeeding practices in Japan. To fill this research gap, this paper uses data newly gathered in 2012 on breastfeeding initiation and duration for each child of each mother, which enable us to estimate mother fixed-effects models that control for unobserved differences among mothers. Compared to mothers who leave their jobs after childbirth, mothers who return to work within a year after childbirth do not significantly differ in breastfeeding initiation but have a breastfeeding duration which is shorter by 1.654 months. On the other hand, when fathers work under a flextime system after childbirth, breastfeeding initiation is higher, and the duration is longer by 4.418 months. Therefore, letting fathers work under a flextime system would help promote breastfeeding practices in Japan.  相似文献   

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Jobs are changing in ways that will reduce benefits for retirees. This paper explores the variety of pressures that will tend to produce this result. One major factor is that employers have been responding to cost pressures and the need for flexibility by redesigning jobs. There has been a trend--which is likely to continue--toward more part-time and temporary jobs, more subcontracting, and more contingent-pay systems. The consequences are complex and not all bad, but for retirees the tendency will be toward fewer, less generous, or less secure benefits. As workers approach retirement age facing the prospect of diminished benefits, increasing numbers of them will have to choose work to maintain their standard of living. At the same time, demographic pressures will gradually push employers to seek new pools of workers, including retirees. Gradually, employers are likely to provide fewer social-protection benefits to older people, but more employment opportunities.  相似文献   

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This Delphi study drew on the expertise of a national sample of 100 employers of disabled people, and a similar number of Disability Employment Advisors (DEAs). It presents their existing attitudes towards disabled employees before analysing the effect of the NMW on these views. Differences between employers and DEAs were found in relation to the perceived costs and obstacles to employers of taking or retaining disabled staff, the problems presented by specific disabilities and the motivation shown by disabled staff. There was general agreement that the NMW has benefited disabled people by making low paid jobs better paid. A minority of respondents thought it had created additional obstacles to employment for disabled people. Some disabled employees appear to have been adversely affected by the interaction of the NMW with the Supported Placement Scheme (SPS, now Workstep) and the benefits system. Understanding employers' perspectives may facilitate the promotion of work opportunities for disabled people.  相似文献   

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The co-occurrence of mental health and substance use disorders is becoming increasingly recognized as a single problem, and professionals recognize that both should be addressed at the same time. Medical best practices recommend integrated treatment. However, criticisms have arisen, particularly concerning the difficulty of implementing integrated teams in specific health-care contexts and the appropriateness of the proposed model for certain populations. Using logic analysis, we identify the key clinical and organizational factors that contribute to successful implementation. Building on both the professional and organizational literatures on integrated services, we propose a conceptual model that makes it possible to analyze integration processes and places integrated treatment within an interpretative framework. Using this model, it becomes possible to identify key factors necessary to support service integration, and suggest new models of practice adapted to particular contexts.  相似文献   

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In France, there are strict laws in place to ensure that people with disabilities have access to, and can remain in employment. In this context, many businesses have "group agreements", to support and fund in-house actions in this area. For the last five years, as part of our work as consultant ergonomists, we have carried out over fifty ergonomics interventions for one of our clients to adapt the working environment for persons with disabilities. This paper presents an analysis of our practices to adapt working environment for employees with disabilities by means of a review of these different interventions. This analysis of practices specifically focuses on an issue we consider to be of vital importance: how to get past the concept of an impairment which can be compensated for with technical solutions, a concept in which both French legislation, and the practices of certain professionals working in the field of occupational disability are firmly rooted, and move towards a developmental approach, with the aim of designing an "enabling environment" [2-4,13].  相似文献   

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