THE BOTTOM LINE ON COMPANY BENEFITS

BA new study by Cornell University management professor Daniel Simon provides the latest proof of what the 100 Best Companies for Working Mothers already know: Being family friendly is good for business. Entitled Happy Employees, Happy Customers: Understanding the Relationship Between Human Resource Management Practices, Labor Market Opportunities and Customer Satisfaction, Simon's study show that 100 Best winners have high customer satisfaction.

Simon concludes in the study that these companies boosted their worth because their generous work/family benefits resulted in happier, harder-working employees who, in turn provided customers with better quality products and better services. He based his report on the 100 Best Companies for Working Mothers from 1994 through 2001.