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When a company wishes to layoff the workforce, but instead of directly laying off, creates an uncomfortable work environment--either giving employees nothing to do--or otherwise making them feel unwanted in the position. The employee voluntarily leaves--effectively being laid off, without the company being responsible for any increase in unemployment compensation premiums. This also gives employees time to seek new employment, but, ultimately, it is a bad and unethical practice. Large organizations often resort to this manipulative tactic.

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Does attrition include transfer out?

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