In this title the following words have the meanings indicated. “Central services” means the performance of central management or administrative functions. “Central services” includes: general management; accounting; computer tabulating; data processing; purchasing; transportation or shipping; advertising; legal services; financial services; and research and development. “Company headquarters” means a facility where the majority of a business entity’s financial, personnel, legal, and planning functions are handled on a regional or national basis. “Full-time position” means a position requiring an employee to work at least 840 hours during at least 24 weeks in a 6-month period. “Qualified employee” means an employee filling a qualified position.