What is absent or absenteeism?
Absent does not only mean not being at work. Absent also means:
Arriving late (or poor timekeeping, if you like. It is still absent as long as the employee is not at work.)
Leaving early (again, if you like, poor timekeeping. It is still absent if he is not at work)
Extended tea or lunch breaks - the employee is not at the workstation, and therefore absent.
Attending to private business during working hours - the employee is at work, but is
not attending to his/her duties in terms of the employment contract - and is therefore absent.
Extended toilet breaks - same as extended lunch or tea breaks.
Feigned illness - thus giving rise to unnecessary visits to the on-site clinic, or take time off to "visit the doctor" - which they never do, because they don't need a medical certificate for less than 2 days off.
Undue length of time in fetching or carrying (tools from the tool room, for example, or drawings from the drawing office, etc)
Other unexplained absences from the workstation or from the premises.

employees who are late may be disciplined and, for non-exempt employees, pay deductions for lost time may be made. Lost time for lateness may be made up at the discretion of the department.
http://www1.georgetown.edu/hr/handbook/guidelines/hours/

…..or the employee may make up the time lost. It is not counted as work time for determining overtime.
http://uncw.edu/policies/documents/08.216.pdf

http://www.dot.nd.gov/forms/sfn05660.pdf