Himick, Darlene - In: Accounting, Auditing & Accountability Journal 28 (2015) 2, pp. 242-262
defined benefit pension plan emerge as the dominant means of dealing with an aging workforce in the first half of twentieth … be used to formally link aging employees to their employers. Findings – In the early part of the twentieth century …/value – “Human depreciation”, used by the Steel Industry Board in 1949 to assign responsibility to employers for the depreciation of …
