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A Case for Employer-Paid Child Care
Workforce.com 
Apr. 5, 2004
Excerpt: While many employers steer clear of providing child care and are leery of the cost, complications and regulation, others are examining the matter in a new light. Abbott Laboratories, IBM and Procter & Gamble have developed cost-effective models for analyzing and meeting employees' child-care needs. The motivation is not humanitarian or altruistic. Some companies now regard child care as something they must do to be competitive.
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