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Interpretation 505-3 requires all of the following except:
Contingent Employees
Contingent employees are workers who do not have permanent employment status but are hired on a temporary or contractual basis for a specific project or period.
Emerging Economies
Economies that are in the process of rapid growth and industrialization.
Developed Countries
Nations with advanced industrial bases, high standards of living, and well-developed infrastructure.
American HR Publications
Publications originating from the United States that focus on human resources management and related disciplines.
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