Main idea one benefit of creating an on-site daycare would be employee attendance and retention would be far better while one risk would be cost reword the main idea using different wording

One advantage of establishing an on-site daycare would be that it could greatly enhance employee attendance and retention, whereas a potential drawback would involve the financial implications associated with this decision.

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One advantage of establishing an on-site daycare is that it would lead to improved employee attendance and retention, whereas a potential drawback is that it could result in increased costs.