WorldWideScience

Sample records for deferred variable annuity

  1. 5 CFR 847.907 - How is the monthly annuity rate used to compute the present value of the deferred annuity without...

    Science.gov (United States)

    2010-01-01

    ... compute the present value of the deferred annuity without credit for NAFI service determined? 847.907... the present value of the deferred annuity without credit for NAFI service determined? (a) The monthly annuity rate used to compute the present value of the deferred annuity under § 847.906 of this subpart for...

  2. Valuation and Hedging of Variable Annuities in Pension Schemes

    NARCIS (Netherlands)

    Bovenberg, A.L.; van Bilsen, S.; Laeven, R.J.A.

    2018-01-01

    This paper explores defined ambition pension schemes that provide (deferred) variable annuities. These pension schemes allocate various risks (i.e., real interest rate, expected inflation and stock market risk) to the policyholders on the basis of complete contracts. We show how these variable

  3. The Performance of Variable Annuities

    OpenAIRE

    Michael J. McNamara; Henry R. Oppenheimer

    1991-01-01

    Variable annuities have become increasingly important in retirement plans. This paper provides an examination of the investment performance of variable annuities for the period year-end 1973 to year-end 1988. Returns, risk, and selectivity measures are analyzed for the sample of annuities, for individual variable annuities, and for subsamples of annuities with similar portfolio size and turnover. While the investment returns of variable annuities were greater than inflation over the period, t...

  4. Applying a Stochastic Financial Planning System to an Individual: Immediate or Deferred Life Annuities?

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Mulvey, John M.

    2013-01-01

    of such financial decisions, especially in the retirement arena. They present as an example the choice to purchase a life annuity for a middle-aged person. Buyers must choose whether to purchase before retirement or at the date of retirement. The article provides some guidelines on whether or not to purchase......Individuals are often faced with financial decisions that have long-term implications for themselves and their families, but they have few sources of unbiased assistance. The authors suggest that a stochastic financial planning system, properly constructed and calibrated, can be applied to a number...... deferred life annuities, and who might most benefit from such a purchase....

  5. 26 CFR 1.801-7 - Variable annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Variable annuities. 1.801-7 Section 1.801-7...) INCOME TAXES Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1) Section 801(g)(1) provides that for purposes of part I, subchapter L, chapter 1 of the Code, an annuity contract includes a...

  6. Federal Tax Implications of Charitable Gift Annuities

    Science.gov (United States)

    Teitell, Conrad

    1975-01-01

    Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

  7. 17 CFR 270.22e-1 - Exemption from section 22(e) of the Act during annuity payment period of variable annuity...

    Science.gov (United States)

    2010-04-01

    ...) of the Act during annuity payment period of variable annuity contracts participating in certain... from section 22(e) of the Act during annuity payment period of variable annuity contracts participating... payment period of variable annuity contracts participating in such account, be exempt from the provisions...

  8. ERISA 4044 (Immediate and Deferred) Annuities

    Data.gov (United States)

    Pension Benefit Guaranty Corporation — The select and ultimate interest rates are issued for the specific purpose of determining the present value of annuities in involuntary and distress terminations of...

  9. Reporting Deferred Gifts: CASE-NACUBO Guidelines Ensure Consistency.

    Science.gov (United States)

    Ridenour, James F.; Munger, Peter L.

    1983-01-01

    Three methods for reporting the value of a deferred gift are described: the tax method, net realizable value, and fair market value. Three major categories of deferred gifts are identified: pooled income funds, charitable remainder trusts, and charitable gift annuities. (MLW)

  10. Valuation of large variable annuity portfolios: Monte Carlo simulation and synthetic datasets

    Directory of Open Access Journals (Sweden)

    Gan Guojun

    2017-12-01

    Full Text Available Metamodeling techniques have recently been proposed to address the computational issues related to the valuation of large portfolios of variable annuity contracts. However, it is extremely diffcult, if not impossible, for researchers to obtain real datasets frominsurance companies in order to test their metamodeling techniques on such real datasets and publish the results in academic journals. To facilitate the development and dissemination of research related to the effcient valuation of large variable annuity portfolios, this paper creates a large synthetic portfolio of variable annuity contracts based on the properties of real portfolios of variable annuities and implements a simple Monte Carlo simulation engine for valuing the synthetic portfolio. In addition, this paper presents fair market values and Greeks for the synthetic portfolio of variable annuity contracts that are important quantities for managing the financial risks associated with variable annuities. The resulting datasets can be used by researchers to test and compare the performance of various metamodeling techniques.

  11. Discontinuity of the annuity curves. III. Two types of vital variability in Drosophila melanogaster.

    Science.gov (United States)

    Bychkovskaia, I B; Mylnikov, S V; Mozhaev, G A

    2016-01-01

    We confirm five-phased construction of Drosophila annuity curves established earlier. Annuity curves were composed of stable five-phase component and variable one. Variable component was due to differences in phase durations. As stable, so variable components were apparent for 60 generations. Stochastic component was described as well. Viability variance which characterize «reaction norm» was apparent for all generation as well. Thus, both types of variability seem to be inherited.

  12. Immunization and Hedging of Post Retirement Income Annuity Products

    Directory of Open Access Journals (Sweden)

    Changyu Liu

    2017-03-01

    Full Text Available Designing post retirement benefits requires access to appropriate investment instruments to manage the interest rate and longevity risks. Post retirement benefits are increasingly taken as a form of income benefit, either as a pension or an annuity. Pension funds and life insurers offer annuities generating long term liabilities linked to longevity. Risk management of life annuity portfolios for interest rate risks is well developed but the incorporation of longevity risk has received limited attention. We develop an immunization approach and a delta-gamma based hedging approach to manage the risks of adverse portfolio surplus using stochastic models for mortality and interest rates. We compare and assess the immunization and hedge effectiveness of fixed-income coupon bonds, annuity bonds, as well as longevity bonds, using simulations of the portfolio surplus for an annuity portfolio and a range of risk measures including value-at-risk. We show how fixed-income annuity bonds can more effectively match cash flows and provide additional hedge effectiveness over coupon bonds. Longevity bonds, including deferred longevity bonds, reduce risk significantly compared to coupon and annuity bonds, reflecting the long duration of the typical life annuity and the exposure to longevity risk. Longevity bonds are shown to be effective in immunizing surplus over short and long horizons. Delta gamma hedging is generally only effective over short horizons. The results of the paper have implications for how providers of post retirement income benefit streams can manage risks in demanding conditions where innovation in investment markets can support new products and increase the product range.

  13. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    Science.gov (United States)

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  14. Optimal annuity portfolio under inflation risk

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Pisinger, David; Weissensteiner, Alex

    2015-01-01

    The paper investigates the importance of in ation-linked annuities to individuals facing in ation risk. Given the investment opportunities in nominal, real, and variable annuities, as well as cash and stocks, we investigate the consumption and investment decisions under two different objective fu...... and risk aversion, real annuities are a crucial asset in every portfolio. In addition, without investing in real annuities, the retiree has to rebalance the portfolio more frequently, and still obtains the lower and more volatile real consumption....

  15. 76 FR 67105 - Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans...

    Science.gov (United States)

    2011-10-31

    ... annuity conversion rate. Under PBGC's operating policy on cash balance plans (established pre-PPA 2006... pension equity plan that provides for the use of deferred annuity conversion factors (or an interest rate... annuity conversion plan that uses a variable interest rate to determine the amount of a benefit, PBGC...

  16. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Increases on basic annuities and survivor annuities. 841.703 Section 841.703 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Adjustments § 841.703 Increases on basic annuities and survivor annuities. (a) Except as provided in §§ 841...

  17. A Unified Pricing of Variable Annuity Guarantees under the Optimal Stochastic Control Framework

    Directory of Open Access Journals (Sweden)

    Pavel V. Shevchenko

    2016-07-01

    Full Text Available In this paper, we review pricing of the variable annuity living and death guarantees offered to retail investors in many countries. Investors purchase these products to take advantage of market growth and protect savings. We present pricing of these products via an optimal stochastic control framework and review the existing numerical methods. We also discuss pricing under the complete/incomplete financial market models, stochastic mortality and optimal/sub-optimal policyholder behavior, and in the presence of taxes. For numerical valuation of these contracts in the case of simple risky asset process, we develop a direct integration method based on the Gauss-Hermite quadratures with a one-dimensional cubic spline for calculation of the expected contract value, and a bi-cubic spline interpolation for applying the jump conditions across the contract cashflow event times. This method is easier to implement and faster when compared to the partial differential equation methods if the transition density (or its moments of the risky asset underlying the contract is known in closed form between the event times. We present accurate numerical results for pricing of a Guaranteed Minimum Accumulation Benefit (GMAB guarantee available on the market that can serve as a numerical benchmark for practitioners and researchers developing pricing of variable annuity guarantees to assess the accuracy of their numerical implementation.

  18. The Demand for Enhanced Annuities

    OpenAIRE

    Schuhmacher, Petra

    2008-01-01

    In enhanced annuities, the annuity payment depends on one's state of health at some contracted date while in "standard annuities", it does not. The focus of this paper is on an annuity market where "standard" and enhanced annuities areoffered simultaneously. When all insured know equally well on their future health status either enhanced annuities drive standard annuities out of the market or vice versa. Both annuity types can exist simultaneously when the insured know varying exactly on thei...

  19. The cost of Medicaid annuities.

    Science.gov (United States)

    Levy, Robert A; Nyman, John A; Gabay, Mary; Riley, William; Feldman, Roger

    2006-01-01

    Medicaid annuities are annuities that long-term care recipients use to shelter assets, thereby qualifying them early for Medicaid eligibility. As such, these annuities have the potential to increase Medicaid costs. This study estimates the cost of annuities to the Medicaid program. From a sample of Medicaid applications in five states, we found the rate at which annuities were used and simulated their cost to Medicaid. We estimated that in 2004, Medicaid annuities cost Medicaid about 197 million dollars, which represented a small proportion of Medicaid's almost 50 billion dollars cost for nursing home care.

  20. 5 CFR 831.631 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Science.gov (United States)

    2010-01-01

    ... annuity or partially reduced annuity to provide a current spouse annuity. 831.631 Section 831.631...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.631 Post-retirement election of fully reduced annuity or partially reduced annuity to provide a current spouse annuity. (a) Except as provided in...

  1. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Science.gov (United States)

    2010-01-01

    ... annuity or partially reduced annuity to provide a former spouse annuity. 831.632 Section 831.632...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced annuity or partially reduced annuity to provide a former spouse annuity. (a)(1) Except as provided in...

  2. 75 FR 64642 - Indexed Annuities

    Science.gov (United States)

    2010-10-20

    ... 3235-AK16 Indexed Annuities AGENCY: Securities and Exchange Commission. ACTION: Final rule; withdrawal... under the Securities Act of 1933, which defines the terms ``annuity contract'' and ``optional annuity... under the Securities Act of 1933.\\1\\ Rule 151A defines the terms ``annuity contract'' and ``optional...

  3. 20 CFR 226.16 - Supplemental annuity.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Supplemental annuity. 226.16 Section 226.16... EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing an Employee Annuity § 226.16 Supplemental annuity. A supplemental annuity is payable in addition to tiers I and II and the vested dual benefit to an...

  4. Optimal retirement planning with a focus on single and multilife annuities

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Pisinger, David; Weissensteiner, Alex

    or a joint life, and pay xed or variable benets. We further include transaction costs on stocks and bonds, and surrender charges on pure endowments. We show that despite high surrender charges, annuities are the primary asset class in a portfolio, and that annuity income is never fully consumed, but used...... for rebalancing purposes. We argue that the optimal retirement product for a household is much more complex than any of those available in the market. Every household should be oered an annuity tailored to its needs, using a unique combination of assets and mortality protection levels....

  5. Optimal retirement planning with a focus on single and multilife annuities

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Weissensteiner, Alex

    a single or a joint life, and pay fixed or variable benefits. We further include transaction costs on stocks and bonds, and surrender charges on pure endowments. We show that despite high surrender charges, annuities are the primary asset class in a portfolio, and that annuity income is never fully...... consumed, but used for rebalancing purposes. We argue that the optimal retirement product for a household is much more complex than any of those available in the market. Every household should be offered an annuity tailored to its needs, using a unique combination of assets and mortality protection levels....

  6. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under âqualified plansâ and section 403(b) annuity contracts. 20.2039-2 Section 20.2039-2 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Gross Estate § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity...

  7. 20 CFR 234.33 - Survivor annuities.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Survivor annuities. 234.33 Section 234.33 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT LUMP-SUM PAYMENTS Annuities Due but Unpaid at Death § 234.33 Survivor annuities. Any survivor annuity which is...

  8. 5 CFR 831.702 - Adjustment of annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Adjustment of annuities. 831.702 Section... (CONTINUED) RETIREMENT Computation of Annuities § 831.702 Adjustment of annuities. (a)(1) An annuity which... benefit shall require a corresponding deduction in the civil service annuity. (3) Any cost-of-living...

  9. 5 CFR 843.504 - Rate of annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rate of annuity. 843.504 Section 843.504... EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504 Rate of annuity. The amount of an annuity under this subpart is 55 percent of the retiree's annuity after...

  10. 5 CFR 831.673 - Rates of child annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986, is...

  11. 32 CFR 48.502 - Effective date of annuity.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Effective date of annuity. 48.502 Section 48.502... RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All annuities..., except that no annuity shall accrue or be paid for the month in which entitlement to that annuity...

  12. 5 CFR 1650.14 - Annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Annuities. 1650.14 Section 1650.14... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post-employment withdrawal can use all or a portion of his or her account balance to purchase a life annuity. The...

  13. 20 CFR 227.2 - Initial supplemental annuity rate.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Initial supplemental annuity rate. 227.2... COMPUTING SUPPLEMENTAL ANNUITIES § 227.2 Initial supplemental annuity rate. The supplemental annuity rate... supplemental annuity rate is $43 for an employee with 30 or more years of service. ...

  14. 5 CFR 838.303 - Expressly dividing employee annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Expressly dividing employee annuity. 838... Employee Annuities § 838.303 Expressly dividing employee annuity. (a) A court order directed at employee annuity is not a court order acceptable for processing unless it expressly divides the employee annuity as...

  15. 5 CFR 843.313 - Elections between survivor annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 843... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity... current spouse annuity instead of any other payments (except any accrued but unpaid annuity and any unpaid...

  16. 5 CFR 843.409 - Rates of annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of annuities. 843.409 Section 843... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this...

  17. 20 CFR 226.14 - Employee regular annuity rate.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employee regular annuity rate. 226.14 Section... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing an Employee Annuity § 226.14 Employee regular annuity rate. The regular annuity rate payable to the employee is the total of the employee tier I...

  18. 78 FR 75581 - Minnesota Life Insurance Company, et al.; Notice of Application

    Science.gov (United States)

    2013-12-12

    ... circumstances, to recapture certain bonuses (``Credit Enhancements'') applied to cumulative net purchase...) 551-8090. Applicants' Representations 1. Applicants seek the exemptions needed to recapture Credit... deferred variable annuity contracts, including data pages, riders and endorsements as described below (the...

  19. 5 CFR 831.645 - Elections between survivor annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.645 Elections between survivor annuities. (a) A current spouse annuity cannot be reinstated under § 831.644 unless— (1) The surviving...

  20. 5 CFR 831.2209 - Redetermined annuity after reemployment.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Redetermined annuity after reemployment... SERVICE REGULATIONS (CONTINUED) RETIREMENT Alternative Forms of Annuities § 831.2209 Redetermined annuity... retirement was reduced by annuity payments that were not reimbursed by the employing agency under section...

  1. 26 CFR 20.2039-1 - Annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities. 20.2039-1 Section 20.2039-1 Internal...; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1 Annuities. (a) In general. A decedent's gross estate includes under section 2039(a) and (b) the value of an annuity or other payment...

  2. 5 CFR 831.641 - Division of a survivor annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Division of a survivor annuity. 831.641... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.641 Division of a survivor annuity. (a... annuities (not including any benefits based on an election of an insurable interest annuity) payable based...

  3. 20 CFR 226.35 - Deductions from regular annuity rate.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Deductions from regular annuity rate. 226.35... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced...

  4. 26 CFR 1.408-3 - Individual retirement annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Individual retirement annuities. 1.408-3 Section... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-3 Individual retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment contract...

  5. 20 CFR 226.34 - Divorced spouse regular annuity rate.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Divorced spouse regular annuity rate. 226.34... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.34 Divorced spouse regular annuity rate. The regular annuity rate of a divorced spouse is equal to...

  6. Annuities under random rates of interest - revisited

    OpenAIRE

    Burnecki, K.; Marciniuk, A.; Weron, A.

    2001-01-01

    In the article we consider accumulated values of annuities-certain with yearly payments with independent random interest rates. We focus on annuities with payments varying in arithmetic and geometric progression which are important basic varying annuities (see Kellison, 1991). They appear to be a generalization of the types studied recently by Zaks (2001). We derive, via recursive relationships, mean and variance formulae of the final values of the annuities. As a consequence, we obtain momen...

  7. 5 CFR 831.701 - Effective dates of annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Effective dates of annuities. 831.701... REGULATIONS (CONTINUED) RETIREMENT Computation of Annuities § 831.701 Effective dates of annuities. (a) Except as provided in paragraphs (b) and (c) of this section, an annuity of an employee or Member commences...

  8. 32 CFR 48.202 - Limitation on number of annuities.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Limitation on number of annuities. 48.202... on number of annuities. When a member desires to provide both the annuity provided by Option 1 and... each annuity, and the amount of each annuity shall be determined separately. A member may not elect the...

  9. 20 CFR 234.32 - Spouse or divorced spouse annuities.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Spouse or divorced spouse annuities. 234.32... LUMP-SUM PAYMENTS Annuities Due but Unpaid at Death § 234.32 Spouse or divorced spouse annuities. A spouse annuity or divorced spouse annuity which is unpaid at the death of the spouse or divorced spouse...

  10. 20 CFR 228.20 - Reduction for an employee annuity.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for an employee annuity. 228.20... COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity. (a) General. If an individual is entitled to an annuity as a survivor, and is also entitled to an employee...

  11. 20 CFR 226.33 - Spouse regular annuity rate.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Spouse regular annuity rate. 226.33 Section... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.33 Spouse regular annuity rate. The final tier I and tier II rates, from §§ 226.30 and 226.32, are...

  12. 5 CFR 838.625 - Types of annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Types of annuity. 838.625 Section 838.625... ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting Employee Annuities or Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that are...

  13. 5 CFR 838.612 - Distinguishing between annuities and contributions.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Distinguishing between annuities and... Orders Affecting Employee Annuities or Refunds of Employee Contributions Identification of Benefits § 838.612 Distinguishing between annuities and contributions. (a) A court order using “annuities,” “pensions...

  14. 5 CFR 842.705 - Alternative forms of annuities available.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Alternative forms of annuities available... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.705 Alternative forms of annuities available. (a) An employee or Member who is eligible to...

  15. 5 CFR 838.711 - Maximum former spouse survivor annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Maximum former spouse survivor annuity... Orders Awarding Former Spouse Survivor Annuities Limitations on Survivor Annuities § 838.711 Maximum former spouse survivor annuity. (a) Under CSRS, payments under a court order may not exceed the amount...

  16. 5 CFR 842.613 - Division of a survivor annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Division of a survivor annuity. 842.613... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.613 Division of a survivor annuity. (a) The maximum combined total of all current and former spouse annuities...

  17. Variabilidade espacial e temporal da vegetação em pastos de capim braquiária diferidos Spatial and temporal variability of vegetation on deferred signalgrass pastures

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2010-04-01

    Full Text Available Avaliou-se a variabilidade espacial e temporal de características descritoras da condição de pastos diferidos de Brachiaria decumbens cv. Basilisk (capim-braquiária. Os tratamentos consistiram de combinações dos períodos de diferimento da pastagem (73, 103, 131 e 163 dias com os períodos de pastejo (29, 57 e 85 dias. Utilizou-se esquema de parcelas subdivididas e delineamento em blocos casualizados com duas repetições. Foi determinada a dispersão dos valores de altura do pasto, altura da planta estendida e do índice de tombamento do pasto. A variabilidade espacial da altura do pasto aumentou de forma linear com o período de diferimento, porém não foi influenciada pelo período de pastejo. O coeficiente de variação da altura da planta estendida diminuiu linearmente em pastos submetidos aos maiores períodos de diferimento e não foi afetado pelo período de pastejo. A variabilidade do índice de tombamento, no entanto, apresentou resposta quadrática ao período de diferimento, com ponto de máximo correspondente ao coeficiente de variação de 38,25% aos 130 dias. Em pastagens diferidas por curto período (73 dias, ocorreu variação negativa do coeficiente de variação durante o período de pastejo. Pastos de capimbraquiária sob diferimento por longos períodos possuem maior variabilidade da altura do pasto e menor heterogeneidade da altura da planta estendida. Além do efeito temporal, ocorre grande variabilidade espacial nas pastagens de capim-braquiária diferidas.It was evaluated spatial and temporal variability of status descriptive characters of Brachiaria decumbens (signalgrass cv. Basilisk deferred pastures. Treatments consisted of combinations of pasture deferring periods (73, 103, 131 and 163 days with grazing periods (29, 57 and 85 days. Randomized block design with two repetitions and subdivided plots was used. It was determined the dispersion of pasture height (PH, stretched plant height (SPH and falling index

  18. 5 CFR 837.202 - Annuities that terminate on reemployment.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuities that terminate on reemployment... Annuities that terminate on reemployment. (a) FERS annuitants. (1) The annuity of a FERS annuitant who is a... terminates on reemployment. (2) The annuity of a FERS annuitant who is a former military reserve technician...

  19. 42 CFR 408.44 - Deduction from civil service annuities.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from civil service annuities. 408.44... § 408.44 Deduction from civil service annuities. (a) Responsibility for deductions. If an enrollee is... service annuity, the premiums are deducted from that annuity by the Office of Personnel Management (OPM...

  20. 20 CFR 226.52 - Total annuity subject to maximum.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Total annuity subject to maximum. 226.52... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Railroad Retirement Family Maximum § 226.52 Total annuity subject to maximum. The total annuity amount which is compared to the maximum monthly amount to...

  1. Mathematical annuity models application in cash flow analysis ...

    African Journals Online (AJOL)

    Mathematical annuity models application in cash flow analysis. ... We also compare the cost efficiency between Amortisation and Sinking fund loan repayment as prevalent in financial institutions. Keywords: Annuity, Amortisation, Sinking Fund, Present and Future Value Annuity, Maturity date and Redemption value.

  2. Men, Women, and Life Annuities

    Science.gov (United States)

    King, Francis P.

    1976-01-01

    A senior research officer of Teacher Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF) discusses the issue of different life annuity benefits to men and women concluding that age and sex are two objective and statistically reliable factors used in determining life expectancy and thus the expected duration of…

  3. Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

    Directory of Open Access Journals (Sweden)

    Warsono

    2017-09-01

    Full Text Available The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.

  4. 26 CFR 513.6 - Pensions and life annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 513.6 Section 513... UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions... rendered thereto in the discharge of governmental functions, and any life annuity, derived from sources...

  5. 26 CFR 521.111 - Pensions and life annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 521.111 Section... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the United...

  6. 26 CFR 1.1021-1 - Sale of annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Sale of annuities. 1.1021-1 Section 1.1021-1...) INCOME TAXES Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of a transfer for value of an annuity contract to which section 72(g) and paragraph (a) of § 1.72-10 apply, the...

  7. 5 CFR 831.613 - Election of insurable interest annuity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election of insurable interest annuity... SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.613 Election of insurable interest annuity. (a) At the time of retirement, an employee or Member in...

  8. 26 CFR 509.114 - Private pensions and life annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States and...

  9. 5 CFR 831.2204 - Alternative forms of annuities available.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Alternative forms of annuities available... SERVICE REGULATIONS (CONTINUED) RETIREMENT Alternative Forms of Annuities § 831.2204 Alternative forms of annuities available. (a) An employee or Member who is eligible to make an election under § 831.2203 may...

  10. 26 CFR 514.6 - Private pensions and life annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section, derived...

  11. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Qualified joint and survivor annuities. 11.401... SECURITY ACT OF 1974 § 11.401(a)-11 Qualified joint and survivor annuities. (a) In general—(1) General rule... annuity (i.e., an annuity requiring survival of the participant or his spouse as a condition for payment...

  12. Modelling Callable Annuity Bonds with Interest-Only Optionality

    OpenAIRE

    Holst, Anders; Nalholm, Morten

    2004-01-01

    In this paper an investigation of the pricing of callable annuities with interest-only (I-O) optionality is conducted. First the I-O optionality feature of callable annuities is introduced. Next an algorithm for pricing callable annuities with I-O optionality using the finite difference methodology, is formulated. This is then used to investigate optimal strategies of I-O bonds and impacts on prices from the I-O optionality. It is found that the I-O feature necessitates a simul...

  13. Making Deferred Taxes Relevant

    NARCIS (Netherlands)

    Brouwer, Arjan; Naarding, Ewout

    2018-01-01

    We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of

  14. On the free boundary of an annuity purchase

    OpenAIRE

    De Angelis, Tiziano; Stabile, Gabriele

    2017-01-01

    It is known that the decision to purchase an annuity may be associated to an optimal stopping problem. However, little is known about optimal strategies, if the mortality force is a generic function of time and if the `subjective' life expectancy of the investor differs from the `objective' one adopted by insurance companies to price annuities. In this paper we address this problem considering an individual who invests in a fund and has the option to convert the fund's value into an annuity a...

  15. Who foregoes survivor protection in employer-sponsored pension annuities?

    Science.gov (United States)

    Johnson, Richard W; Uccello, Cori E; Goldwyn, Joshua H

    2005-02-01

    Retirees in traditional pension plans must generally choose between single life annuities, which provide regular payments until death, and joint and survivor annuities, which pay less each month but continue to make payments to the spouse after the death of the retired worker. This article examines the payout decision and measures the share of married retirees with pension annuities who forego survivor protection. The analysis consists of a probit model of the pension payout decision, based on data from the 1992-2000 waves of the Health and Retirement Study. More than one quarter (28%) of married men and two thirds of married women receiving employer-sponsored retirement annuities declined survivor protection. Men with small pensions and limited household wealth, men in better health than their spouses, and men whose spouses have pension coverage from their own employers are more likely than other men to reject survivor protection. Most workers appear to make payout decisions by rationally balancing the costs and benefits of each type of annuity, suggesting that existing measures to encourage joint and survivor annuities are adequate. However, the growth in 401(k) plans, which are generally not covered by existing laws protecting spousal pension rights, may leave widows vulnerable.

  16. 28 CFR 50.24 - Annuity broker minimum qualifications.

    Science.gov (United States)

    2010-07-01

    ... providing annuity brokerage services in connection with structured settlements entered by the United States... insurance company to sell its structured settlement annuity contracts or to act as a structured settlement... substantial experience in each of the past three years in providing structured settlement brokerage services...

  17. 变额年金保险中最低提取利益保证的定价模型研究%Pricing Model Study on the Guaranteed Minimum Withdrawal Benefit in Variable Annuities

    Institute of Scientific and Technical Information of China (English)

    邓庆彪; 李方方

    2012-01-01

    本文对提供最低提取利益保证的变额年金保险进行了深入分析，总结了最低提取利益保证的主要特征（重置条款、奖励条款、惩罚条款），并将这些特征进行了定量的分析。本文在DanielBauer等（2006）提出的定价模型的基础上进行了创新和改进，在定价过程中加入了国外年金市场上通行的最低提取利益保证的三大主要特征，研究出一套可操作性较强的定价方法，旨在为将来国内保险公司设计开发此类产品时，提供一些建议和理论指导参考。%China has launched a pilot project on Variable Annuities since May 2010, trying to enrich the product mix and establish a multi-level product structure to cater to the need of different levels of consumers. A variable annuities policy is a financial contract between a policyholder and an insurance company which promises a stream of annuities cash flows. At the initiation of the contract, the policyholder pays a single lump sum premium to the issu er. The trusted fund is then invested in a well diversified reference portfolio of a specific class of assets. Under the policy, the insurer promises to make variable periodic payments to the policyholder on preset future dates. The variable payments would depend on the performance of the reference portfolio, thus the policyholders are provided with the equity participation. Variable Annuity products are the mainstream pension products abroad, among all the guarantees the most popular one is guaranteed minimum withdrawal benefit （GMWB） ,which is also at the greatest risk. A GMWB provides the policyholder with the right to withdraw the initial investment over a certain period of time, irrespective of investment performance, as long as annual withdrawals do not exceed a pre-specified amount. To finance these guarantees, most commonly insurers continuously deduct an option fee at a constant rate from the policyholder＇s ac- count value. China

  18. Optimal retirement planning with a focus on single and joint life annuities

    DEFF Research Database (Denmark)

    Bell, Agnieszka Karolina Konicz; Pisinger, David; Weissensteiner, Alex

    2016-01-01

    We optimize the asset allocation, consumption and bequest decisions of a couple with an uncertain lifetime. The asset menu consists of zero coupon bonds and pure endowments with different maturities, whole life annuities and stocks. The pure endowments pay either fixed or variable benefits, and, ...... with different maturities and underlying financial risk....

  19. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Science.gov (United States)

    2010-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the tax...

  20. How to avoid deferred-compensation troubles.

    Science.gov (United States)

    Freeman, Todd I

    2005-06-01

    Executive compensation packages have long included stock options and deferred compensation plans in order to compete for talent. Last year, Congress passed a law in response to the Enron debacle, in which executives were perceived to be protecting their deferred compensation at the expense of employees, creditors, and investors. The new law is designed to protect companies and their shareholders from being raided by the very executives that guided the company to financial ruin. Physicians who are part owners of medical practices need to know about the changes in the law regarding deferred compensation and how to avoid costly tax penalties. This article discusses how the changes affect medical practices as well as steps physician-owned clinics can take to avoid the risk of penalty, such as freezing deferred compensation and creating a new deferred compensation plan.

  1. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Science.gov (United States)

    2010-01-01

    ... paragraphs (b) and (c) of this section, when a retiree's marriage terminates after retirement, the retiree... annuity. Such an election must be filed with OPM within 2 years after the retiree's marriage to the former... equal to the difference between the amount of annuity actually paid to the retiree and the amount of...

  2. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement... recipient on behalf of its employees for the purpose of contributing to or funding a tax sheltered annuity...

  3. 5 CFR 842.407 - Proration of annuity for part-time service.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Proration of annuity for part-time... Proration of annuity for part-time service. The annuity of an employee whose service includes part-time... pay for full-time service. This amount is then multiplied by the proration factor. The result is the...

  4. 20 CFR 216.32 - Who is eligible for a disability annuity.

    Science.gov (United States)

    2010-04-01

    .... The Railroad Retirement Act provides two types of disability annuities for employees who have been... part 220 of this chapter, is eligible for a disability annuity if he or she: (1) Has not attained... part 220 of this chapter, is eligible for a disability annuity if he or she: (1) Is under retirement...

  5. Life Insurance and Annuity Demand under Hyperbolic Discounting

    Directory of Open Access Journals (Sweden)

    Siqi Tang

    2018-04-01

    Full Text Available In this paper, we analyse and construct a lifetime utility maximisation model with hyperbolic discounting. Within the model, a number of assumptions are made: complete markets, actuarially fair life insurance/annuity is available, and investors have time-dependent preferences. Time dependent preferences are in contrast to the usual case of constant preferences (exponential discounting. We find: (1 investors (realistically demand more life insurance after retirement (in contrast to the standard model, which showed strong demand for life annuities, and annuities are rarely purchased; (2 optimal consumption paths exhibit a humped shape (which is usually only found in incomplete markets under the assumptions of the standard model.

  6. A Spatial Interpolation Framework for Efficient Valuation of Large Portfolios of Variable Annuities

    Directory of Open Access Journals (Sweden)

    Seyed Amir Hejazi

    2017-07-01

    Full Text Available Variable Annuity (VA products expose insurance companies to considerable risk becauseof the guarantees they provide to buyers of these products. Managing and hedging these risks requireinsurers to find the values of key risk metrics for a large portfolio of VA products. In practice, manycompanies rely on nested Monte Carlo (MC simulations to find key risk metrics. MC simulations arecomputationally demanding, forcing insurance companies to invest hundreds of thousands of dollars incomputational infrastructure per year. Moreover, existing academic methodologies are focused on fairvaluation of a single VA contract, exploiting ideas in option theory and regression. In most cases, thecomputational complexity of these methods surpasses the computational requirements of MC simulations.Therefore, academic methodologies cannot scale well to large portfolios of VA contracts. In thispaper, we present a framework for valuing such portfolios based on spatial interpolation. We providea comprehensive study of this framework and compare existing interpolation schemes. Our numericalresults show superior performance, in terms of both computational effciency and accuracy, for thesemethods compared to nested MC simulations. We also present insights into the challenge of findingan effective interpolation scheme in this framework, and suggest guidelines that help us build a fullyautomated scheme that is effcient and accurate.

  7. 26 CFR 1.401(a)-11 - Qualified joint and survivor annuities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Qualified joint and survivor annuities. 1.401(a...)-11 Qualified joint and survivor annuities. (a) General rule—(1) Required provisions. A trust, to...), which is a part of a plan providing for the payment of benefits in any form of a life annuity (as...

  8. Allocating Retirement Funds between TIAA and CREF: How Should Participants Choose Now between Fixed and Variable Annuities?

    Science.gov (United States)

    Malkiel, Burton G.

    1979-01-01

    The basic provisions of the TIAA-CREF retirement plans are outlined and the impact of inflation and falling stock prices on annuities and bonds are investigated. Major factors that should be considered when allocating contributions to TIAA-CREF funds are discussed. (SF)

  9. An Introduction to Annuity, Charitable Remainder Trust, and Bequest Programs. Second Edition.

    Science.gov (United States)

    Dunseth, William B.

    Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…

  10. 22 CFR 19.10 - Types of annuities to members.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Types of annuities to members. 19.10 Section 19.10 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10 Types of annuities to members. ...

  11. Deferred Personal Life Decisions of Women Physicians.

    Science.gov (United States)

    Bering, Jamie; Pflibsen, Lacey; Eno, Cassie; Radhakrishnan, Priya

    2018-05-01

    Inadequate work-life balance can have significant implications regarding individual performance, retention, and on the future of the workforce in medicine. The purpose of this study was to determine whether women physicians defer personal life decisions in pursuit of their medical career. We conducted a survey study of women physicians ages 20-80 from various medical specialties using a combination of social media platforms and women physicians' professional listservs with 801 survey responses collected from May through November 2015. The primary endpoint was whether women physicians deferred personal life decisions in pursuit of their medical career. Secondary outcomes include types of decisions deferred and correlations with age, hours worked per week, specialty, number of children, and career satisfaction. Respondents were categorized into deferred and nondeferred groups. Personal decision deferments were reported by 64% of respondents. Of these, 86% reported waiting to have children and 22% reported waiting to get married. Finally, while 85% of women in the nondeferment group would choose medicine again as a career, only 71% of women in the deferment group would do so (p job satisfaction, and insurance/administrative burden. The results of this survey have significant implications on the future of the workforce in medicine. Overall, our analysis shows that 64% of women physicians defer important life decisions in pursuit of their medical career. With an increase in the number of women physicians entering the workforce, lack of support and deferred personal decisions have a potential negative impact on individual performance and retention. Employers must consider the economic impact and potential workforce shortages that may develop if these issues are not addressed.

  12. Frailty and Risk Classification for Life Annuity Portfolios

    Directory of Open Access Journals (Sweden)

    Annamaria Olivieri

    2016-10-01

    Full Text Available Life annuities are attractive mainly for healthy people. In order to expand their business, in recent years, some insurers have started offering higher annuity rates to those whose health conditions are critical. Life annuity portfolios are then supposed to become larger and more heterogeneous. With respect to the insurer’s risk profile, there is a trade-off between portfolio size and heterogeneity that we intend to investigate. In performing this, there is a second and possibly more important issue that we address. In actuarial practice, the different mortality levels of the several risk classes are obtained by applying adjustment coefficients to population mortality rates. Such a choice is not supported by a rigorous model. On the other hand, the heterogeneity of a population with respect to mortality can formally be described with a frailty model. We suggest adopting a frailty model for risk classification. We identify risk groups (or classes within the population by assigning specific ranges of values to the frailty within each group. The different levels of mortality of the various groups are based on the conditional probability distributions of the frailty. Annuity rates for each class then can be easily justified, and a comprehensive investigation of insurer’s liabilities can be performed.

  13. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual retirement...

  14. Teaching Annuities to Mathematics Majors.

    Science.gov (United States)

    Smart, James R.

    1980-01-01

    This article contains a sequence of topics from the mathematics of annuities presented in a way that can be used as a brief unit on business applications at the level of intermediate or college algebra. (Author/MK)

  15. Valuation of Inflation-Linked Annuities in a Lévy Market

    Directory of Open Access Journals (Sweden)

    Sure Mataramvura

    2011-01-01

    Full Text Available We study the problem of pricing an inflation adjusted annuity in a forward rates market with jumps. Since the market will be incomplete, we use the minimal fq-martingale measure Qq which we use for computing discounted expectations. We give explicit results for Qq together with explicit results for the price of the annuity.

  16. Inflation's Impact on Faculty Retirement Annuities

    Science.gov (United States)

    Dorfman, Nancy S.

    1975-01-01

    The discussion is confined to the Teachers Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF) and how they have remained effective with the rise of inflation. (Author/BP)

  17. 5 CFR 847.605 - Methodology for determining the present value of annuity with service credit.

    Science.gov (United States)

    2010-01-01

    ... Retroactive Provisions § 847.605 Methodology for determining the present value of annuity with service credit. (a) OPM will determine the present value of the annuity including service credit for NAFI service..., the present value under paragraph (a) of this section equals the monthly annuity rate including credit...

  18. 5 CFR 831.703 - Computation of annuities for part-time service.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computation of annuities for part-time... part-time service. (a) Purpose. The computational method in this section shall be used to determine the annuity for an employee who has part-time service on or after April 7, 1986. (b) Definitions. In this...

  19. Who Foregoes Survivor Protection in Employer-Sponsored Pension Annuities? (Brief Article)

    Science.gov (United States)

    Johnson, Richard W.; Uccello, Cori E.; Goldwyn, Joshua H.

    2005-01-01

    Purpose: Retirees in traditional pension plans must generally choose between single life annuities, which provide regular payments until death, and joint and survivor annuities, which pay less each month but continue to make payments to the spouse after the death of the retired worker. This article examines the payout decision and measures the…

  20. 17 CFR 256.190 - Accumulated deferred income taxes.

    Science.gov (United States)

    2010-04-01

    .... proprietary capital ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes. (a...

  1. The Transmutation of Deference in Medicine: An Ethico-Legal Perspective.

    Science.gov (United States)

    Devaney, Sarah; Holm, Søren

    2018-05-01

    This article critically considers the question of whether an increase in legal recognition of patient autonomy culminating in the decision of the Supreme Court in Montgomery v Lanarkshire Health Board in 2015 has led to the death of deference to doctors, not only within the courts and healthcare regulatory arenas in England and Wales but also in the consulting room and the health care system more broadly. We argue that deference has not been eradicated, but that the types of deference paid to doctors and to the medical profession have changed. In addition, whilst traditionally deference was extended towards the medical profession, increasing instances of deference being shown to other parties in the healthcare setting can be identified, allowing wider debate or recognition of the complexity of understandings, interests and aims of all those involved. Finally, we note instances in which deference to the medical profession has become more hidden.

  2. Deferred correction approach on generic transport equation

    International Nuclear Information System (INIS)

    Shah, I.A.; Ali, M.

    2004-01-01

    In this study, a two dimensional Steady Convection-Diffusion was solved, using Deferred correction approach, and results were compared with standard spatial discretization schemes. Numerical investigations were carried out based on the velocity and flow direction, for various diffusivity coefficients covering a range from diffusive to convective flows. The results show that the Deferred Ted Correction Approach gives more accurate and stable results in relation to UDS and CDs discretization of convective terms. Deferred Correction Approach caters for the wiggles for convective flows in case of central difference discretization of the equation and also caters for the dissipative error generated by the first order upwind discretization of convective fluxes. (author)

  3. FEDERAL PENSIONS: Judicial Survivors Annuities System Costs

    National Research Council Canada - National Science Library

    2002-01-01

    ...) specifying that we review certain aspects of the Judicial Survivors' Annuities System (JSAS), which is one of several survivor benefit plans applicable to particular groups of federal employees...

  4. 25 CFR 152.35 - Deferred payment sales.

    Science.gov (United States)

    2010-04-01

    ... desire, a sale may be made or approved on the deferred payment plan. The terms of the sale will be... 25 Indians 1 2010-04-01 2010-04-01 false Deferred payment sales. 152.35 Section 152.35 Indians..., CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Mortgages and Deeds of...

  5. A New Opportunity: Loans from Annuities.

    Science.gov (United States)

    Salzarulo, W. Peter

    1984-01-01

    Many faculty members have tax sheltered annuities (TSA). One method of obtaining the use of the funds in a TSA involves treating the amount received from the TSA as a loan rather than as a taxable withdrawal or distribution. (MLW)

  6. Are groups more likely to defer choice than their members?

    Directory of Open Access Journals (Sweden)

    Chris M. White

    2011-04-01

    Full Text Available When faced with a choice, people can normally select no option, i.e., defer choice. Previous research has investigated when and why individuals defer choice, but has almost never looked at these questions when groups of people make choices. Separate reasons predict that groups may be equally likely, more likely, or less likely than individuals to defer choice. We re-analyzed some previously published data and conducted a new experiment to address this question. We found that small groups of people tended to defer choice more often than their members would. Assuming that the groups used a plurality rule but gave additional weight to individual preferences to defer choice allowed the groups' responses to be predicted quite well. We discuss several possible explanations of these findings.

  7. Life expectancy in individuals with type 2 diabetes: implications for annuities.

    Science.gov (United States)

    Price, Hermione C; Clarke, Philip M; Gray, Alastair M; Holman, Rury R

    2010-01-01

    Insurance companies often offer people with diabetes ''enhanced impaired life annuity'' at preferential rates, in view of their reduced life expectancy. To assess the appropriateness of ''enhanced impaired life annuity'' rates for individuals with type 2 diabetes. Patients. There were 4026 subjects with established type 2 diabetes (but not known cardiovascular or other life-threatening diseases) enrolled into the UK Lipids in Diabetes Study. Measurements. Estimated individual life expectancy using the United Kingdom Prospective Diabetes Study (UKPDS) Outcomes Model. Subjects were a mean (SD) age of 60.7 (8.6) years, had a blood pressure of 141/83 (17/10) mm Hg, total cholesterol level of 4.5 (0.75) mmol/L, HDL cholesterol level of 1.2 (0.29) mmol/L, with median (interquartile range [IQR]) known diabetes duration of 6 (3-11) years, and HbA(1c) of 8.0% (7.2-9.0). Sixty-five percent were male, 91% white, 4% Afro-Caribbean, 5% Indian-Asian, and 15% current smokers. The UKPDS Outcomes Model median (IQR) estimated age at death was 76.6 (73.8-79.5) years compared with 81.6 (79.4-83.2) years, estimated using the UK Government Actuary's Department data for a general population of the same age and gender structure. The median (IQR) difference was 4.3 (2.8-6.1) years, a remaining life expectancy reduction of almost one quarter. The highest value annuity identified, which commences payments immediately for a 60-year-old man with insulin-treated type 2 diabetes investing 100,000, did not reflect this difference, offering 7.4K per year compared with 7.0K per year if not diabetic. The UK Government Actuary's Department data overestimate likely age at death in individuals with type 2 diabetes, and at present, ''enhanced impaired life annuity'' rates do not provide equity for people with type 2 diabetes. Using a diabetes-specific model to estimate life expectancy could provide valuable information to the annuity industry and permit more equitable annuity rates for those with type 2

  8. Complex stimulation of peripheral nerve regeneration after deferred neurorrhaphy

    Directory of Open Access Journals (Sweden)

    Ivanov A.N.

    2017-09-01

    Full Text Available The aim is to study the complex stimulation effect including skin autotransplantation and electrical stimulation of the sciatic nerve on microcircular, electrophysiological and morphological changes after deferred neurorrhaphy in rats. Material and methods. The experiment was performed in 50 albino rats divided into control, comparative and experimental groups. In the experimental group, on the background of deferred neurorrhaphy, skin autotransplantation and electrical stimulation of the sciatic nerve had been carried out. In the comparative group only deferred neurorrhaphy was performed. Research methods included laser doppler flowmetry, electroneuromyography and morphological analysis of the operated nerve. Results. Complex stimulation including skin autotransplantation and direct action of electrical pulses on the sciatic nerve after its deferred neurorrhaphy causes restoration of bloodstream in the operated limb, promotes intensification of restoration of nerve fibers. Conclusion. Intensification of sciatic nerve regeneration after deferred neurorrhaphy in rats under the influence of complex stimulation including full-thickness skin graft autotransplantation and direct action of electrical pulses substantiates experimentally appropriateness of clinical testing of the given method for treatment of patients with peripheral nerve injuries.

  9. Pricing Options and Equity-Indexed Annuities in a Regime-switching Model by Trinomial Tree Method

    Directory of Open Access Journals (Sweden)

    Fei Lung Yuen

    2011-12-01

    Full Text Available In this paper we summarize the main idea and results of Yuen and Yang (2009, 2010a, 2010b and provide some results on pricing of Parisian options under the Markov regime-switching model (MRSM. The MRSM allows the parameters of the market model depending on a Markovian process, and the model can reflect the information of the market environment which cannot be modeled solely by linear Gaussian process. However, when the parameters of the stock price model are not constant but governed by a Markovian process, the pricing of the options becomes complex. We present a fast and simple trinomial tree model to price options in MRSM. In recent years, the pricing of modern insurance products, such as Equity-Indexed annuity (EIA and variable annuities (VAs, has become a popular topic. We show here that our trinomial tree model can been used to price EIA with strong path dependent exotic options in the regime switching model.

  10. Redistribution by insurance market regulation: Analyzing a ban on gender-based retirement annuities.

    Science.gov (United States)

    Finkelstein, Amy; Poterba, James; Rothschild, Casey

    2009-01-01

    We illustrate how equilibrium screening models can be used to evaluate the economic consequences of insurance market regulation. We calibrate and solve a model of the United Kingdom's compulsory annuity market and examine the impact of gender-based pricing restrictions. We find that the endogenous adjustment of annuity contract menus in response to such restrictions can undo up to half of the redistribution from men to women that would occur with exogenous Social Security-like annuity contracts. Our findings indicate the importance of endogenous contract responses and illustrate the feasibility of employing theoretical insurance market equilibrium models for quantitative policy analysis.

  11. The Annuity Puzzle Remains a Puzzle

    NARCIS (Netherlands)

    Peijnenburg, J.M.J.; Werker, Bas; Nijman, Theo

    We examine incomplete annuity menus and background risk as possible drivers of divergence from full annuitization. Contrary to what is often suggested in the literature, we find that full annuitization remains optimal if saving is possible after retirement. This holds irrespective of whether real or

  12. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Science.gov (United States)

    2010-04-01

    ..., Accumulated deferred investment tax credits. 367.2550 Section 367.2550 Conservation of Power and Water... 255, Accumulated deferred investment tax credits. This account must be credited with all investment tax credits deferred by companies that have elected to follow deferral accounting, partial or full...

  13. Health Cost Risk and Optimal Retirement Provision : A Simple Rule for Annuity Demand

    NARCIS (Netherlands)

    Peijnenburg, J.M.J.; Nijman, T.E.; Werker, B.J.M.

    2010-01-01

    We analyze the effect of health cost risk on optimal annuity demand and consumption/savings decisions. Many retirees are exposed to sizeable out-of-pocket medical expenses, while annuities potentially impair the ability to get liquidity to cover these costs and smooth consumption. We find that if

  14. Deferred tax analysis and impact on firm's economic efficiency ratios

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2005-01-01

    Full Text Available Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.

  15. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Science.gov (United States)

    2010-01-01

    ... annuity, the retiree must deposit an amount equal to the sum of the monthly differences between the self... marriage to that former spouse) a reduced annuity to provide a current spouse annuity, must deposit an amount equal to the sum of the monthly differences between the self-only annuity and the amount of...

  16. Purchasing-Power Annuities: Financial Innovation for Stable Real Retirement Income in an Inflationary Environment

    OpenAIRE

    Zvi Bodie

    1980-01-01

    This paper is organized as follows: The first part of the paper introduces the topic. In the next part, we explore the inadequacies of conventional and equity-based variable annuities in an inflationary environment by contrasting them with a hypothetical PPA. We then try to assess the suitability of money market instruments hedged with commodity futures as the asset base for PPA's, and consider the possibility of having financial institutions offer them to the public. The major conclusion of ...

  17. 77 FR 5443 - Longevity Annuity Contracts

    Science.gov (United States)

    2012-02-03

    ... techniques or other forms of information technology; and Estimates of capital or start-up costs and costs of... participant's sole beneficiary, as of the annuity starting date, is his or her spouse and the distributions... there are substantial advantages to modifying the required minimum distribution rules in order to...

  18. Analysis of Deferred Taxes in the Business Environment in Serbia

    Directory of Open Access Journals (Sweden)

    Savka VUČKOVIĆ-MILUTINOVIĆ

    2013-06-01

    Full Text Available Flow-through model of income tax reporting in general purpose financial statements had a long history of use in Serbia. It was only in 2004 (and 2003 for banks, when the implementation of deferred taxes model started. It was inevitable, because IAS/IFRS became mandatory basis for preparing financial statements. In this paper we examine quality of deferred taxes disclosures in the financial statements of companies in Serbia. We also documented the most common temporary differences that arise in measuring accounting and taxable income and in that way we identified the major sources of deferred tax. We analyzed the materiality of deferred taxes and their effect on company´s performance in Serbia.

  19. NAMA 80/20 DEFERRED PAYMENT INITIATIVE PARTICIPATION FORM

    OpenAIRE

    2012-01-01

    Brochure detailing the Deferred Payment Initiative key features and information on how to apply for the initiative: "NAMA has launched a Deferred Payment Initiative (the ‘Initiative’) on a pilot basis. The Initiative is aimed at potential owner-occupiers who are interested in purchasing residential property but are concerned at the risk of further price declines."

  20. Spouses’ Dependence across Generations and Pricing Impact on Reversionary Annuities

    Directory of Open Access Journals (Sweden)

    Elisa Luciano

    2016-05-01

    Full Text Available This paper studies the dependence between coupled lives, i.e., the spouses’ dependence, across different generations, and its effects on prices of reversionary annuities in the presence of longevity risk. Longevity risk is represented via a stochastic mortality intensity. We find that a generation-based model is important, since spouses’ dependence decreases when passing from older generations to younger generations. The independence assumption produces quantifiable mispricing of reversionary annuities, with different effects on different generations. The research is conducted using a well-known dataset of double life contracts.

  1. A summary and update of developing annuities markets : the experience of Chile

    OpenAIRE

    Rocha, Roberto; Rudolph, Heinz P.

    2010-01-01

    The rapid growth of the market for retirement products in Chile has its origins in the pension reform that was implemented in 1981. But the successful development of an active annuity market also reflects many other factors. This paper summarizes and updates an earlier longer study on the development of the Chilean annuity market. The update focuses on the numerous changes that were introd...

  2. Myocardial Damage in Patients With Deferred Stenting After STEMI

    DEFF Research Database (Denmark)

    Lønborg, Jacob; Engstrøm, Thomas; Ahtarovski, Kiril Aleksov

    2017-01-01

    BACKGROUND: Although some studies found improved coronary flow and myocardial salvage when stent implantation was deferred, the DANAMI-3-DEFER (Third DANish Study of Optimal Acute Treatment of Patients With ST-elevation Myocardial Infarction) did not show any improvement in clinical outcome in pa...

  3. 78 FR 52580 - Submission for Review: Request for Case Review for Enhanced Disability Annuity Benefit, RI 20-123

    Science.gov (United States)

    2013-08-23

    ... Disability Annuity Benefit, RI 20-123 AGENCY: U.S. Office of Personnel Management. ACTION: 60-Day notice and... Disability Annuity Benefit, RI 20-123. As required by the Paperwork Reduction Act of 1995, (Pub. L. 104-13... review the computations of disability annuities to include the formulae provided in law for individuals...

  4. Two approximations of the present value distribution of a disability annuity

    Science.gov (United States)

    Spreeuw, Jaap

    2006-02-01

    The distribution function of the present value of a cash flow can be approximated by means of a distribution function of a random variable, which is also the present value of a sequence of payments, but with a simpler structure. The corresponding random variable has the same expectation as the random variable corresponding to the original distribution function and is a stochastic upper bound of convex order. A sharper upper bound can be obtained if more information about the risk is available. In this paper, it will be shown that such an approach can be adopted for disability annuities (also known as income protection policies) in a three state model under Markov assumptions. Benefits are payable during any spell of disability whilst premiums are only due whenever the insured is healthy. The quality of the two approximations is investigated by comparing the distributions obtained with the one derived from the algorithm presented in the paper by Hesselager and Norberg [Insurance Math. Econom. 18 (1996) 35-42].

  5. Judicial Deference Allows European Consensus to Emerge

    DEFF Research Database (Denmark)

    Dothan, Shai

    2018-01-01

    jurisdiction. But the ECHR sometimes defers to countries, even if their policies fall short of the standard accepted by most of the countries in Europe. This deference is accomplished by using the so-called "margin of appreciation" doctrine. Naturally, emerging consensus and margin of appreciation are often......, the paper demonstrates that a correct application of the margin of appreciation doctrine actually helps emerging consensus reach optimal results, by giving countries an incentive to make their policies independently....

  6. 75 FR 65566 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Science.gov (United States)

    2010-10-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9340] RIN 1545-BB64 Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction AGENCY: Internal Revenue... additional rules relating to annuities payable from a retirement income account. * * * * * 0 Par. 4. Section...

  7. Deferred Imitation and Social Communication in Speaking and Nonspeaking Children with Autism

    Science.gov (United States)

    Strid, Karin; Heimann, Mikael; Gillberg, Christopher; Smith, Lars; Tjus, Tomas

    2013-01-01

    Deferred imitation and early social communication skills were compared among speaking and nonspeaking children with autism and children developing typically. Overall, the children with autism showed a lower frequency on measures of deferred imitation and social communication compared with typically developing children. Deferred imitation was…

  8. 34 CFR 682.210 - Deferment.

    Science.gov (United States)

    2010-07-01

    ... provide information, including an example, on the impact of capitalization of accrued, unpaid interest on... applicable, the post-deferment grace period expire, a borrower resumes any delinquency status that existed...

  9. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Science.gov (United States)

    2010-07-01

    ... purchase annuities. In conducting such a search, a fiduciary must evaluate a number of factors relating to... purchasing an unsafe annuity. In contrast to the above, a fiduciary's decision to purchase more risky, lower... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity...

  10. Different supplents for finishing of Nellore cattle on deferred Brachiaria decumbens pasture during the dry season

    Directory of Open Access Journals (Sweden)

    Antonio Tadeu de Andrade

    2015-07-01

    Full Text Available This study evaluated the effect of four types of supplement on the finishing of Nellore cattle on deferred Brachiaria decumbens pasture during the dry season. Sixty-four castrated Nellore males with an age of approximately 34 months and initial body weight (BW ranging from 360 to 380 kg were divided into 16 animals per treatment in a completely randomized design. The treatments consisted of four types of pasture supplement: deferred Brachiaria decumbens pasture + energy protein mineral salt (SuEPM used as control; deferred Brachiaria decumbens pasture + urea + cottonseed meal (28% CP + ground corn grain (SuCo; deferred Brachiaria decumbens pasture + urea + cottonseed meal (28% CP + citrus pulp (SuCPu; deferred Brachiaria decumbens pasture + urea + cottonseed meal (28% CP + soy hull (SuSH. The pasture was deferred for 170 days and provided 3,482 kg DM/ha of forage, permitting a stocking rate of 1.56 AU/ha (DM intake of 2.25% BW and 50% pasture efficiency. The animals received the supplement ad libitum in the SuEPM treatment and as % BW in the other treatments from July to October. The animals were slaughtered at a minimum BW of 457 kg. The following variables were evaluated: final weight, weight gain during the period (WG, average daily gain (ADG, hot carcass weight (HCW, and hot carcass yield (HCY. With respect to final weight, the supplement in the SuCo, SuCPu and SuSH treatments permitted a greater supply of nutrients and the animals therefore exhibited better performance (P<0.05 compared to the SuEPM treatment (mean of 478.68 vs 412.62 kg. The same effect was observed for the other parameters studied. Analysis of WG and ADG showed that SuSH was superior to the SuCo and SuCPu treatments (P<0.05 due to the increased offer of concentrate and SuEPM was inferior to the other treatments. Higher HCW (260.05 kg and HCY (53.92% were obtained with treatment SuSH as a result of greater performance. Supplementation of cattle during the dry period on

  11. Rational and Behavioral Perspectives on the Role of Annuities in Retirement Planning

    OpenAIRE

    Jeffrey R. Brown

    2007-01-01

    This paper discusses the role of annuities in retirement planning. It begins by explaining the basic theory underlying the individual welfare gains available from annuitizing resources in retirement. It then contrasts these findings with the empirical findings that so few consumers behave in a manner that is consistent with them placing a high value on annuities. After reviewing the strengths and weaknesses of the large literature that seeks to reconcile these findings through richer extensio...

  12. Annuitants Added to the Annuity Roll Processing System (ARPS)

    Data.gov (United States)

    Office of Personnel Management — Small table showing the total Civil Service Retirement System (CSRS) and Federal Employees Retirement System (FERS) Annuitants added to the Annuity Roll Processing...

  13. Concurrent non-deferred reference counting on the Microgrid: first experiences

    NARCIS (Netherlands)

    Herhut, S.; Joslin, C.; Scholz, S.-B.; Poss, R.; Grelck, C.

    2011-01-01

    We present a first evaluation of our novel approach for non- deferred reference counting on the Microgrid many-core architecture. Non-deferred reference counting is a fundamental building block of im- plicit heap management of functional array languages in general and Sin- gle Assignment C in

  14. 20 CFR 228.40 - Cost of living increase applicable to the tier I annuity component.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Cost of living increase applicable to the... § 228.40 Cost of living increase applicable to the tier I annuity component. The tier I annuity... the Federal Register annually. The cost-of-living increase is payable beginning with the benefit for...

  15. 26 CFR 1.404(a)-7 - Pension and annuity plans; contributions in excess of limitations under section 404(a)(1...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; contributions in... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-7 Pension and annuity...)(D). When contributions paid by an employer in a taxable year to or under a pension or annuity plan...

  16. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Science.gov (United States)

    2010-04-01

    ... taxes-credit. 256.411 Section 256.411 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a...

  17. Analyzing actual risk in malaria-deferred donors through selective serologic testing.

    Science.gov (United States)

    Nguyen, Megan L; Goff, Tami; Gibble, Joan; Steele, Whitney R; Leiby, David A

    2013-08-01

    Approximately 150,000 US blood donors are deferred annually for travel to malaria-endemic areas. However, the majority do not travel to the high-risk areas of Africa associated with transfusion-transmitted malaria (TTM) but visit low-risk areas such as Mexico. This study tests for Plasmodium infection among malaria-deferred donors, particularly those visiting Mexico. Blood donors deferred for malaria risk (travel, residence, or previous infection) provided blood samples and completed a questionnaire. Plasma was tested for Plasmodium antibodies by enzyme immunoassay (EIA); repeat-reactive (RR) samples were considered positive and tested by real-time polymerase chain reaction (PCR). Accepted donors provided background testing data. During 2005 to 2011, a total of 5610 malaria-deferred donors were tested by EIA, including 5412 travel deferrals. Overall, 88 (1.6%) were EIA RR; none were PCR positive. Forty-nine (55.7%) RR donors previously had malaria irrespective of deferral category, including 34 deferred for travel. Among 1121 travelers to Mexico, 90% visited Quintana Roo (no or very low risk), but just 2.2% visited Oaxaca/Chiapas (moderate or high risk). Only two Mexican travelers tested RR; both previously had malaria not acquired in Mexico. Travel to Mexico represents a large percentage of US donors deferred for malaria risk; however, these donors primarily visit no- or very-low-risk areas. No malaria cases acquired in Mexico were identified thereby supporting previous risk estimates. Consideration should be given to allowing blood donations from U.S. donors who travel to Quintana Roo and other low-risk areas in Mexico. A more effective approach to preventing TTM would be to defer all donors with a history of malaria, even if remote. © 2012 American Association of Blood Banks.

  18. Deferment cutting in Appalachian hardwoods: the what, whys, and hows

    Science.gov (United States)

    H. Clay Smith; Gary W. Miller

    1991-01-01

    Deferment cutting is a regeneration practice that resembles a seed-tree or shelterwood cutting. The difference is that residual trees are not cut when the reproduction becomes established. Instead, residual trees are left until new reproduction matures to sawtimber size, and another regeneration cut is the silvicultural objective. Hence, with deferment cutting specific...

  19. 26 CFR 1.615-3 - Election to defer pre-1970 exploration expenditures.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-3 Election to defer pre... section 1231 (except coal or iron ore to which section 631(c) applies), the deferred exploration...

  20. Memory and representation in young children with Down syndrome: Exploring deferred imitation and object permanence.

    Science.gov (United States)

    Rast, Mechthild; Meltzoff, Andrew N

    1995-01-01

    Deferred imitation and object permanence (OP) were tested in 48 young children with Down syndrome (DS), ranging from 20 to 43 months of age. Deferred imitation and high-level OP (invisible displacements) have long been held to be synchronous developments during sensory-motor "Stage 6" (18-24 months of age in unimpaired children). The results of the current study demonstrate deferred imitation in young children with DS, showing they can learn novel behaviors from observation and retain multiple models in memory. This is the first demonstration of deferred imitation in young children with DS. The average OP level passed in this sample was A-not-B, a task passed at 8-12 months of age in normally developing infants. Analyses showed that individual children who failed high-level OP (invisible displacements) could still perform deferred imitation. This indicates that deferred imitation and OP invisible displacements are not synchronous developments in children with DS. This asynchrony is compatible with new data from unimpaired children suggesting that deferred imitation and high-level OP entail separate and distinctive kinds of memory and representation.

  1. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of deferred...

  2. Carbon annuities and their potential to preserve tropical forests and slow global warming: an application for small-scale farmers

    Energy Technology Data Exchange (ETDEWEB)

    Caviglia-Harris, J.L. [Salisbury University, Salisbury, MD (United States). Dept. of Economics and Finance; Kahn, J.R. [Washington and Lee University, Lexington, VA (United States). Dept. of Economics

    2003-07-01

    Carbon annuities have been suggested as a means for rewarding landowners for preserving forests and sequestering carbon. Although this is an intuitively appealing approach, the benefits of the sequestration activities have not been compared with the opportunity cost of preserving the forest. This paper represents an initial attempt at analysing how large carbon annuities must be to induce a landowner in the Amazonian rainforest to accept the annuity and leave the forest intact. The benefits of carbon sequestration are computed based on estimates in the literature on the carbon contained in a hectare of rainforest and the damages associated with a ton of carbon emissions. This is compared with information on household income from Rondonia, Brazil. Our results show that, for the majority of our conservative assumptions about the damages of carbon emissions, the magnitude of an annuity is greater than the income from agriculture. For less conservative assumptions about the damages from global warming, a fraction of the annuity would be a sufficient incentive for small- scale farmers to switch to sustainable techniques that leave the forest intact. (author)

  3. 26 CFR 1.401(a)(9)-6 - Required minimum distributions for defined benefit plans and annuity contracts.

    Science.gov (United States)

    2010-04-01

    ... under the annuity contract. The actuarial present value of any additional benefits described under this... actuarial present value of any additional benefits provided under an annuity contract described in paragraph... beneficiary under the contract and the actuarial present value of the additional benefits is no more than 120...

  4. Taxable and Tax-deferred Investing with the Limited Use of Losses

    DEFF Research Database (Denmark)

    Fischer, Marcel; Gallmeyer, Michael

    2017-01-01

    We study the impact of the different tax treatment of capital gains and losses on the optimal location of assets in taxable and tax-deferred accounts. The classical result of Black (1980) and Tepper (1981) suggests that investors should follow a strict pecking order asset location rule and hold...... those assets that are subject to the highest tax rate preferentially in tax-deferred accounts. We show that with the different tax treatment of realized gains and losses, only tax-efficient equity mutual funds are optimally held in taxable accounts, whereas mutual funds with average tax......-(in)efficiency are preferentially held in tax-deferred accounts....

  5. Mathematics-for-teaching: Insights from the case of annuities

    Directory of Open Access Journals (Sweden)

    Craig Pournara

    2014-11-01

    Full Text Available Shulman’s notations of subject matter knowledge (SMK and pedagogical content knowledge (PCK have been very influential in education research on teachers’ knowledge for teaching. However, there is little empirical evidence in support of these as separate analytical constructs. Furthermore, attempts to distinguish SMK and PCK highlight the complex and multidimensional nature of teachers’ knowledge and hence the difficulty of separating SMK and PCK. The author adopts the notion of mathematics-for-teaching (MfT and argues that teachers’ knowledge for teaching annuities comprises knowledge of mathematical aspects, knowledge of pedagogical aspects and contextual knowledge of finance. Drawing from a larger study in which the author taught a financial mathematics course to pre-service secondary mathematics teachers, four examples of teachers’ knowledge for teaching annuities are identified, each of which illustrates how knowledge of mathematics, knowledge of pedagogy and contextual knowledge of finance are intertwined.

  6. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A). (a) Subject...

  7. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B). (a) Subject...

  8. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C). (a...

  9. Structured settlement annuities, part 1: overview and the underwriting process.

    Science.gov (United States)

    Schmidt, C J; Singer, R B

    2000-01-01

    Structured settlement underwriting is the underwriting of medically impaired lives for the purchase of an annuity to fund the settlement. Other than risk assessment, structured settlement (SS) underwriting has little in common with traditional life insurance underwriting. Most noteworthy of these differences is the relative lack of actuarial data on which to base decisions about mortality and the necessity for prospective thinking about risk assessment. The purpose of this paper is to provide a foundation for understanding the structured settlement business and to contrast the underwriting of structured settlements with that of traditional life insurance. This is the first part of a two-part article on SS annuities. Part 2 deals with the mortality experience in SS annuitants and the life-table methodology used to calculate life expectancy for annuitants at increased mortality risk.

  10. Optimal Smooth Consumption and Annuity Design

    DEFF Research Database (Denmark)

    Bruhn, Kenneth; Steffensen, Mogens

    2013-01-01

    We propose an optimization criterion that yields extraordinary consumption smoothing compared to the well known results of the life-cycle model. Under this criterion we solve the related consumption and investment optimization problem faced by individuals with preferences for intertemporal stabil...... stability in consumption. We find that the consumption and investment patterns demanded under the optimization criterion is in general offered as annuity benefits from products in the class of ‘Formula Based Smoothed Investment-Linked Annuities’....

  11. Analytic bounds and approximations for annuities and Asian options

    NARCIS (Netherlands)

    Vanduffel, S.; Shang, Z.; Henrard, L.; Dhaene, J.; Valdez, E.A.

    2008-01-01

    Even in case of the Brownian motion as most natural rate of return model it appears too difficult to obtain analytic expressions for most risk measures of constant continuous annuities. In literature the so-called comonotonic approximations have been proposed but these still require the evaluation

  12. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false List of Events for Which Inclusion of... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... of annuity. CSRS disability retirement Commencing date of annuity. 1 FERS disability retirement First...

  13. 29 CFR 2520.104b-10 - Summary Annual Report.

    Science.gov (United States)

    2010-07-01

    ... report shall take place in accordance with the requirements of § 2520.104b-1 of this part. (b) [Reserved... plan year the plan experienced an (increase) (decrease) in its net assets of ($) This (increase...) funds toward (state whether individual policies, group deferred annuities or other). The total premiums...

  14. 20 CFR 218.43 - When a surviving divorced spouse annuity ends.

    Science.gov (United States)

    2010-04-01

    ... Act that is equal to or larger than the amount of the full surviving divorced spouse annuity before... which the surviving divorced spouse remarries unless the marriage is to an individual entitled to a...

  15. 5 CFR 847.606 - Methodology for determining the present value of annuity without service credit-credit not needed...

    Science.gov (United States)

    2010-01-01

    ..., OPM will determine the present value of the annuity without credit for the NAFI service under... service as of the date of computation under § 847.603 times the present value factor for the retiree's age on that date. (c) In cases in which the annuity is payable to a survivor, the present value under...

  16. 5 CFR Appendix A to Subpart I of... - Recommended Language for Court Orders Awarding Former Spouse Survivor Annuities

    Science.gov (United States)

    2010-01-01

    ... annuity equal to the amount that the former spouse would have received if the marriage were never... be equal to a prorate share. The marriage began on [insert date].” ¶ 704Award of a fixed monthly... of the former spouse survivor annuity will be equal to a prorata share. The marriage to [former...

  17. 26 CFR 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Science.gov (United States)

    2010-04-01

    ... § 1.664-4 with respect to the valuation of the remainder interest in property transferred to a... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Valuation of annuities, unitrust interests... TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7520-1 Valuation of annuities, unitrust...

  18. The individual life-cycle, annuity market imperfections and economic growth

    NARCIS (Netherlands)

    Heijdra, Ben J.; Mierau, Jochen O.

    We study the effects of an annuity market imperfection on individual agents' life-cycle decisions and on the macroeconomic growth rate in an overlapping generations model with single-sector endogenous growth. Our model features both age-dependent mortality and labour productivity. We model imperfect

  19. Adjusted Money's Worth Ratios in Life Annuities

    OpenAIRE

    Jaime Casassus; Eduardo Walker

    2013-01-01

    The Money's Worth Ratio (MWR) measures an annuity's actuarial fairness. It is calculated as the discounted present value of expected future payments divided by its cost. We argue that from the perspective of annuitants, this measure may overestimate the value-for-money obtained, since it does not adjust for liquidity or risk factors. Measuring these factors is challenging, requiring detailed knowledge of assets, liabilities, and of the stochastic processes followed by them. Using a multi-fact...

  20. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... deferred taxes and deferrals of taxes, credit, that relate to other income and deductions. ... Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income taxes...

  1. The impact of excess choice on deferment of decisions to volunteer

    Directory of Open Access Journals (Sweden)

    Lauren S. Carroll

    2011-10-01

    Full Text Available Excess choice has previously been shown to have detrimental effects on decisions about consumer products. As the number of options increases, people are more likely to put off making an active choice (i.e., defer and show less satisfaction with any purchase actually made. We extend this line of enquiry to choosing a charitable organisation to volunteer for. The issue is important because the number of voluntary organisations is enormous and the impact of such a decision may be greater than for consumer decisions in terms of time commitment and benefits to the volunteer and society. Study 1 asked students to examine a real volunteering website and record how many organisations they considered, decision difficulty and whether or not they would like to sign up for a chosen organisation or prefer to defer a decision. Study 2 presented either a relatively small (10 or large (30 choice set of hypothetical organisations and measured deferment likelihood and decision difficulty. In both studies the more options considered, the greater the likelihood to defer. This effect was mediated by decision difficulty. This research is the first to find that detrimental effects of excess choice extend to volunteering. Implications for volunteer recruitment are discussed.

  2. 5 CFR 847.905 - How is the present value of an immediate annuity with credit for NAFI service computed?

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How is the present value of an immediate....905 How is the present value of an immediate annuity with credit for NAFI service computed? (a) OPM will determine the present value of the immediate annuity including service credit for NAFI service by...

  3. 26 CFR 20.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Science.gov (United States)

    2010-04-01

    ... § 1.664-4 of this chapter with respect to the valuation of the remainder interest in property... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Valuation of annuities, unitrust interests... Valuations § 20.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and...

  4. Annuities and Other Retirement Products : Designing the Payout Phase

    OpenAIRE

    Rocha, Roberto; Vittas, Dimitri; Rudolph, Heinz P.

    2011-01-01

    This book examines recent changes in the landscape of retirement products and annuity markets in five countries. All the selected countries (Australia, Chile, Denmark, Sweden, and Switzerland) have mandatory or quasi-mandatory savings schemes. But they also exhibit significant differences in the structure of their pension systems, the relative importance of public pillars, the role and str...

  5. Validation of a spectrophotometer-based method for estimating daily sperm production and deferent duct transit.

    Science.gov (United States)

    Froman, D P; Rhoads, D D

    2012-10-01

    The objectives of the present work were 3-fold. First, a new method for estimating daily sperm production was validated. This method, in turn, was used to evaluate testis output as well as deferent duct throughput. Next, this analytical approach was evaluated in 2 experiments. The first experiment compared left and right reproductive tracts within roosters. The second experiment compared reproductive tract throughput in roosters from low and high sperm mobility lines. Standard curves were constructed from which unknown concentrations of sperm cells and sperm nuclei could be predicted from observed absorbance. In each case, the independent variable was based upon hemacytometer counts, and absorbance was a linear function of concentration. Reproductive tracts were excised, semen recovered from each duct, and the extragonadal sperm reserve determined by multiplying volume by sperm cell concentration. Testicular sperm nuclei were procured by homogenization of a whole testis, overlaying a 20-mL volume of homogenate upon 15% (wt/vol) Accudenz (Accurate Chemical and Scientific Corporation, Westbury, NY), and then washing nuclei by centrifugation through the Accudenz layer. Daily sperm production was determined by dividing the predicted number of sperm nuclei within the homogenate by 4.5 d (i.e., the time sperm with elongated nuclei spend within the testis). Sperm transit through the deferent duct was estimated by dividing the extragonadal reserve by daily sperm production. Neither the efficiency of sperm production (sperm per gram of testicular parenchyma per day) nor deferent duct transit differed between left and right reproductive tracts (P > 0.05). Whereas efficiency of sperm production did not differ (P > 0.05) between low and high sperm mobility lines, deferent duct transit differed between lines (P < 0.001). On average, this process required 2.2 and 1.0 d for low and high lines, respectively. In summary, we developed and then tested a method for quantifying male

  6. 26 CFR 20.2031-7T - Valuation of annuities, interests for life or term of years, and remainder or reversionary...

    Science.gov (United States)

    2010-04-01

    ...) (pertaining to certain limitations on the use of prescribed tables), for determination of the present value of.... The present value of annuities, life estates, terms of years, remainders, and reversions for estates... determined under paragraph (d) of this section. The present value of annuities, life estates, terms of years...

  7. Deferred Tax Assests and Bank Regulatory Capital

    NARCIS (Netherlands)

    Gallemore, J.

    2012-01-01

    Abstract: In this study, I examine three issues: (1) whether the probability of bank failure is increasing in the proportion of regulatory capital composed of deferred tax assets (DTA), (2) whether market participants incorporate the increased failure risk associated with the DTA component of

  8. Bequest Motives and the Annuity Puzzle.

    Science.gov (United States)

    Lockwood, Lee M

    2012-04-01

    Few retirees annuitize any wealth, a fact that has so far defied explanation within the standard framework of forward-looking, expected utility-maximizing agents. Bequest motives seem a natural explanation. Yet the prevailing view is that people with plausible bequest motives should annuitize part of their wealth, and thus that bequest motives cannot explain why most people do not annuitize any wealth. I show, however, that people with plausible bequest motives are likely to be better off not annuitizing any wealth at available rates. The evidence suggests that bequest motives play a central role in limiting the demand for annuities.

  9. 26 CFR 1.453-4 - Sale of real property involving deferred periodic payments.

    Science.gov (United States)

    2010-04-01

    ..., for the purpose of determining whether a sale is on the installment plan, be included as a part of the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Sale of real property involving deferred... Included § 1.453-4 Sale of real property involving deferred periodic payments. (a) In general. Sales of...

  10. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Science.gov (United States)

    2010-04-01

    ... annuity. The value of the gift is the cost of the contract. Example (2). An annuitant purchased from a... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-6 Valuation of certain life insurance and annuity...

  11. 26 CFR 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Contributions to pension plan, employees... TAXES Insolvency Reorganizations § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity... or transferor corporation in respect of any pension, annuity, stock bonus, or profit-sharing plan. (b...

  12. Preschool children's proto-episodic memory assessed by deferred imitation.

    Science.gov (United States)

    Burns, Patrick; Russell, Charlotte; Russell, James

    2015-01-01

    In two experiments, both employing deferred imitation, we studied the developmental origins of episodic memory in two- to three-year-old children by adopting a "minimalist" view of episodic memory based on its What-When-Where ("WWW": spatiotemporal plus semantic) content. We argued that the temporal element within spatiotemporal should be the order/simultaneity of the event elements, but that it is not clear whether the spatial content should be egocentric or allocentric. We also argued that episodic recollection should be configural (tending towards all-or-nothing recall of the WWW elements). Our first deferred imitation experiment, using a two-dimensional (2D) display, produced superior-to-chance performance after 2.5 years but no evidence of configural memory. Moreover, performance did not differ from that on a What-What-What control task. Our second deferred imitation study required the children to reproduce actions on an object in a room, thereby affording layout-based spatial cues. In this case, not only was there superior-to-chance performance after 2.5 years but memory was also configural at both ages. We discuss the importance of allocentric spatial cues in episodic recall in early proto-episodic memory and reflect on the possible role of hippocampal development in this process.

  13. Donating blood for research: a potential method for enhancing customer satisfaction of permanently deferred blood donors.

    Science.gov (United States)

    Waller, Daniel; Thijsen, Amanda; Garradd, Allira; Hayman, Jane; Smith, Geoff

    2017-01-01

    Each year, a large number of individuals in Australia are deferred from donating blood. A deferral may have a negative impact on donor satisfaction and subsequent word-of-mouth communication. The Australian Red Cross Blood Service (the Blood Service) is, therefore, investigating options for managing service interactions with deferred donors to maintain positive relationships. While public research institutes in Australia have established independent research donor registries, other countries provide programmes allowing deferred donors to donate blood for research via blood collection agencies. This study examined attitudes towards donating blood for research use in a sample of permanently deferred Australian donors. Donors permanently deferred because of a risk of variant Creutzfeldt-Jakob disease (n=449) completed a postal survey that examined attitudes towards research donation. The majority of participants were interested in donating blood for research (96%), and joining a registry of research donors (93%). Participants preferred to donate for transfusion or clinical research, and were willing to travel large distances. Results indicated that positive attitudes towards the Blood Service would be extended if the opportunity to donate blood was provided. These findings indicate a desire for continued engagement with the Blood Service despite deferral. Donating blood for research is a potential way of maintaining positive relationships with permanently deferred donors which also benefits the health research community. Through maintaining positive relationships with deferred donors, positive word-of-mouth activity can be stimulated. Further work is needed to determine the feasibility of implementing research donation through the Blood Service in Australia.

  14. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account must..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and...

  15. 76 FR 39105 - Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards

    Science.gov (United States)

    2011-07-05

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board... Accounting Standards Advisory Board (FASAB) is requesting comments on the Exposure Draft, Deferred...

  16. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating... taxes, credit, that relate to service company operating income. ...

  17. 5 CFR 837.505 - Cost-of-living adjustments on Member annuities.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Cost-of-living adjustments on Member... Cost-of-living adjustments on Member annuities. (a) Applying cost-of-living adjustments to recomputed... appointive position subject to CSRS, will include the cost-of-living adjustments under section 8340 of title...

  18. 26 CFR 1.467-5 - Section 467 rental agreements with variable interest.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Section 467 rental agreements with variable... rental agreements with variable interest. (a) Variable interest on deferred or prepaid rent—(1) In... 467 rental agreements providing variable interest. For purposes of this section, a rental agreement...

  19. Analysis of the Determination of Contributions in the Peruvian Private Pension System: An Application of Annuities and Perpetuities

    OpenAIRE

    Quintana Meza, Aldo

    2012-01-01

    This paper discusses on how to set fixed contributions for a given objective of a private pension plan, by using two traditional financial models such as annuities and perpetuities. The private pension plan has two components: (i) the contributions’ plan on a monthly basis (annuity), and (ii) the pension plan on a monthly basis (perpetuity). The document focuses on the relationship between the size to the contribution and the pension fund returns. The document covers the Peruvian case. Est...

  20. 5 CFR Appendix A to Subpart C of... - Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former...

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees A...—Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of...

  1. Minimum radwaste system to support commercial operation-what equipment can be deferred

    International Nuclear Information System (INIS)

    Marshall, R.W.; Tafazzoli, M.M.

    1984-01-01

    Because of cash flow problems being experienced by utilities as nuclear power stations approach completion, areas of the plant for which the completion of the construction effort could be deferred past commercial operation should be reviewed. The radwaste treatment systems are prime candidates for such a deferral because of the availability, either temporary or permanent, of alternative treatment methods for the waste streams expected to be produced. In order to identify the radwaste equipment, components and associated hardware in the radwaste building which could be deferred past commercial operation, a study was performed by Impell Corporation to evaluate the existing radwaste treatment system and determine the minimum system necessary to support commercial operation of a typical BWR. The study identified the minimum-installed radwaste treatment system which, in combination with portable temporary equipment, would accommodate the waste types and quantities likely to be produced in the first few years of operation. In addition, the minimum-installed system had to be licensable and excessive radiation exposures should not be incurred during the construction of the deferred portions of the system after commercial operation. From this study, it was concluded that a significant quantity of radwaste processing equipment and the associated piping, valves and instrumentation could be deferred. The estimated savings, in construction manhours (excluding field distributables) alone, was over 102,000 M-H

  2. Spreadsheets as a Transparent Resource for Learning the Mathematics of Annuities

    Science.gov (United States)

    Pournara, Craig

    2009-01-01

    The ability of mathematics teachers to decompress mathematics and to move between representations are two key features of mathematical knowledge that is usable for teaching. This article reports on four pre-service secondary mathematics teachers learning the mathematics of annuities. In working with spreadsheets students began to make sense of…

  3. Impairment of Goodwill and Deferred Taxes under IFRS

    NARCIS (Netherlands)

    Detzen, D.; Stork-Wersborg, T.; Zulch, H.

    2016-01-01

    This article discusses the effect of deferred tax liabilities (DTLs) on an impairment test of goodwill. While IAS 12.66 acknowledges that DTLs arising in a business combination influence the amount of goodwill an entity recognises, International Financial Reporting Standards are silent on the

  4. 48 CFR 32.607-2 - Deferment of collection.

    Science.gov (United States)

    2010-10-01

    ... financially weak contractors, balancing the need for Government security against loss and undue hardship on... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Deferment of collection. 32.607-2 Section 32.607-2 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION...

  5. Effect of deferred or no treatment with ursodeoxycholic acid in patients with early primary biliary cholangitis.

    Science.gov (United States)

    Tanaka, Atsushi; Hirohara, Junko; Nakano, Toshiaki; Yagi, Minami; Namisaki, Tadashi; Yoshiji, Hitoshi; Nakanuma, Yasuni; Takikawa, Hajime

    2018-02-06

    As primary biliary cholangitis (PBC) is a heterogeneous disease, we hypothesized that there is a population of patients with early PBC who do not require prompt treatment with ursodeoxycholic acid (UDCA). In this study, we analyzed data from a large-scale PBC cohort in Japan, and retrospectively investigated whether outcomes of early PBC patients were affected with prompt or deferred/no UDCA treatment. We defined early PBC as asymptomatic, serum alkaline phosphatase early PBC patients between the treatment regimens; prompt treatment group (UDCA was initiated within 1 year after diagnosis) and deferred/no treatment group (UDCA initiated >1 year after diagnosis or never initiated). Furthermore, we examined the outcomes of early PBC patients alternatively defined only with symptomatology and biochemistry. We identified 562 early PBC patients (prompt: n = 509; deferred/no treatment: n = 53). Incidence rates (per 1000 patient-years) for liver-related mortality or liver transplantation and decompensating events were 0.5 and 5.4, respectively, in the prompt treatment group, and 0 and 8.7, respectively, in the deferred/no treatment group. Multivariate analyses showed that age and bilirubin were significantly associated with developing decompensating events, whereas the prompt and deferred/no treatments were not. We obtained similar results in early PBC patients defined without histological examination. We showed that deferred/no treatment for early PBC patients did not affect the outcomes. This study provides a rationale for a future prospective, randomized study. © 2018 The Japan Society of Hepatology.

  6. Analysis of the Determination of Contributions in the Peruvian Private Pension System: An Application of Annuities and Perpetuities

    Directory of Open Access Journals (Sweden)

    Aldo Quintana Meza

    2012-12-01

    Full Text Available This paper discusses on how to set fixed contributions for a given objective of a private pension plan, by using two traditional financial models such as annuities and perpetuities. The private pension plan has two components: (i the contributions’ plan on a monthly basis (annuity, and (ii the pension plan on a monthly basis (perpetuity. The document focuses on the relationship between the size to the contribution and the pension fund returns. The document covers the Peruvian case.

  7. 47 CFR 1.104 - Preserving the right of review; deferred consideration of application for review.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Preserving the right of review; deferred... Actions Taken by the Commission and Pursuant to Delegated Authority; Effective Dates and Finality Dates of Actions § 1.104 Preserving the right of review; deferred consideration of application for review. (a) The...

  8. Long-term memory, forgetting, and deferred imitation in 12-month-old infants

    OpenAIRE

    Klein, Pamela J.; Meltzoff, Andrew N.

    1999-01-01

    Long-term recall memory, as indexed by deferred imitation, was assessed in 12-month-old infants. Independent groups of infants were tested after retention intervals of 3 min, 1 week and 4 weeks. Deferred imitation was assessed using the ‘observation-only’ procedure in which infants were not allowed motor practice on the tasks before the delay was imposed. Thus, the memory could not have been based on re-accessing a motor habit, because none was formed in the first place. After the delay, memo...

  9. 75 FR 22813 - Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred Because of...

    Science.gov (United States)

    2010-04-30

    ...] Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred Because of Reactive Test... availability of a document entitled ``Guidance for Industry: Requalification Method for Reentry of Blood Donors... document entitled ``Guidance for Industry: Requalification Method for Reentry of Blood Donors Deferred...

  10. 26 CFR 1.616-2 - Election to defer.

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... exchange of a capital asset or property treated under section 1231 (except coal or iron ore to which...

  11. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Seller's Pool Loan deferments. 120.1717 Section 120.1717 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller...

  12. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Science.gov (United States)

    2010-10-01

    ... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance...

  13. Strong Stability Preserving Property of the Deferred Correction Time Discretization

    National Research Council Canada - National Science Library

    Liu, Yuan; Shu, Chi-Wang; Zhang, Mengping

    2007-01-01

    In this paper, we study the strong stability preserving "SSP" property of a class of deferred correction time discretization methods, for solving the method-of-lines schemes approximating hyperbolic...

  14. 26 CFR 1.404(e)-1A - Contributions on behalf of a self-employed individual to or under a qualified pension, annuity...

    Science.gov (United States)

    2010-04-01

    ... individual to or under a qualified pension, annuity, or profit-sharing plan. 1.404(e)-1A Section 1.404(e)-1A...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan. (a) In...

  15. Adverse Selection in Private Annuity Markets and the Role of Mandatory Social Annuitization

    NARCIS (Netherlands)

    Heijdra, Ben J.; Reijnders, Laurie S. M.

    We study the effects on the macroeconomic equilibrium, the wealth distribution, and welfare of adverse selection in private annuity markets in a closed economy inhabited by overlapping generations of heterogeneous agents who are distinguished by their health status. If an agent's health type is

  16. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of...

  17. Optimal Mandates and The Welfare Cost of Asymmetric Information: Evidence from The U.K. Annuity Market.

    Science.gov (United States)

    Einav, Liran; Finkelstein, Amy; Schrimpf, Paul

    2010-05-01

    Much of the extensive empirical literature on insurance markets has focused on whether adverse selection can be detected. Once detected, however, there has been little attempt to quantify its welfare cost, or to assess whether and what potential government interventions may reduce these costs. To do so, we develop a model of annuity contract choice and estimate it using data from the U.K. annuity market. The model allows for private information about mortality risk as well as heterogeneity in preferences over different contract options. We focus on the choice of length of guarantee among individuals who are required to buy annuities. The results suggest that asymmetric information along the guarantee margin reduces welfare relative to a first best symmetric information benchmark by about £127 million per year, or about 2 percent of annuitized wealth. We also find that by requiring that individuals choose the longest guarantee period allowed, mandates could achieve the first-best allocation. However, we estimate that other mandated guarantee lengths would have detrimental effects on welfare. Since determining the optimal mandate is empirically difficult, our findings suggest that achieving welfare gains through mandatory social insurance may be harder in practice than simple theory may suggest.

  18. Optimal Mandates and The Welfare Cost of Asymmetric Information: Evidence from The U.K. Annuity Market*

    Science.gov (United States)

    Einav, Liran; Finkelstein, Amy; Schrimpf, Paul

    2009-01-01

    Much of the extensive empirical literature on insurance markets has focused on whether adverse selection can be detected. Once detected, however, there has been little attempt to quantify its welfare cost, or to assess whether and what potential government interventions may reduce these costs. To do so, we develop a model of annuity contract choice and estimate it using data from the U.K. annuity market. The model allows for private information about mortality risk as well as heterogeneity in preferences over different contract options. We focus on the choice of length of guarantee among individuals who are required to buy annuities. The results suggest that asymmetric information along the guarantee margin reduces welfare relative to a first best symmetric information benchmark by about £127 million per year, or about 2 percent of annuitized wealth. We also find that by requiring that individuals choose the longest guarantee period allowed, mandates could achieve the first-best allocation. However, we estimate that other mandated guarantee lengths would have detrimental effects on welfare. Since determining the optimal mandate is empirically difficult, our findings suggest that achieving welfare gains through mandatory social insurance may be harder in practice than simple theory may suggest. PMID:20592943

  19. Assessing the Demand for Annuities in an Undeveloped Market: Evidence from Hong Kong

    NARCIS (Netherlands)

    K-L. Chou (Kee-Lee); J. Inkmann (Joachim); J.L.W. van Kippersluis (Hans); W.S. Chan (Wai)

    2016-01-01

    textabstractHow to design an attractive annuity for an undeveloped market and how to assess the potential demand for such a product? We first conduct a discrete choice experiment among participants of a large-scale occupational defined contribution pension scheme in Hong Kong to identify desired

  20. 77 FR 5454 - Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options...

    Science.gov (United States)

    2012-02-03

    ... Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined... guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These proposed regulations would change the regulations regarding the minimum present value...

  1. Annuities and lifetime income: the Anglo-Saxon experience.

    Science.gov (United States)

    Malik, Markus

    2004-01-01

    A number of western industrialized nations have found themselves in a similar position to the United States today: an aging population leading to increasing, and perhaps unsustainable, expenditures on a traditional social security system. This article examines the risks that individuals face in retirement, describes the role of annuities in addressing those risks and examines why annuitization rates are so low. It then reviews the pension structures in the United Kingdom, Australia and New Zealand--countries with similar governmental and economic structures to those of the United States--and describes how these have impacted those countries' annuitization rates.

  2. A burn center paradigm to fulfill deferred consent public disclosure and community consultation requirements for emergency care research.

    Science.gov (United States)

    Blackford, Martha G; Falletta, Lynn; Andrews, David A; Reed, Michael D

    2012-09-01

    To fulfill Food and Drug Administration and Department of Health and Human Services emergency care research informed consent requirements, our burn center planned and executed a deferred consent strategy gaining Institutional Review Board (IRB) approval to proceed with the clinical study. These federal regulations dictate public disclosure and community consultation unique to acute care research. Our regional burn center developed and implemented a deferred consent public notification and community consultation paradigm appropriate for a burn study. Published accounts of deferred consent strategies focus on acute care resuscitation practices. We adapted those strategies to design and conduct a comprehensive public notification/community consultation plan to satisfy deferred consent requirements for burn center research. To implement a robust media campaign we engaged the hospital's public relations department, distributed media materials, recruited hospital staff for speaking engagements, enlisted community volunteers, and developed initiatives to inform "hard-to-reach" populations. The hospital's IRB determined we fulfilled our obligation to notify the defined community. Our communication strategy should provide a paradigm other burn centers may appropriate and adapt when planning and executing a deferred consent initiative. Copyright © 2012 Elsevier Ltd and ISBI. All rights reserved.

  3. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    Science.gov (United States)

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

  4. Survival after primary and deferred cystectomy for stage T1 transitional cell carcinoma of the bladder

    Directory of Open Access Journals (Sweden)

    Bedeir Ali-El-Dein

    2011-01-01

    Conclusions: Cancer-specific survival is statistically comparable for primary and deferred cystectomy in T1 bladder cancer, although there is a non-significant difference in favor of primary cystectomy. In the deferred cystectomy group, the number of TURBTs beyond three is associated with lower survival. Conservative treatment should be adopted for most cases in this category.

  5. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Science.gov (United States)

    2010-10-01

    ... income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net. (b... be recorded in Account 4361 as required by paragraph (a) of this section. (3) The tax effects of... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  6. Is justice deferred, justice denied? Not necessarily

    OpenAIRE

    Ryder, N.; Palmer, A.

    2016-01-01

    At long last, the Serious Fraud Office has received a major boost in its prosecution of bribery. Serious Fraud Office v Standard Bank PLC is a landmark case because it is not only the first case where the SFO has looked to prosecute a commercial organisation for failure to prevent bribery under Bribery Act 2010, but the first occasion where it has sought to enter a Deferred Prosecution Agreement under Crime and Courts Act 2013.

  7. 26 CFR 301.6058-1 - Information required in connection with certain plans of deferred compensation.

    Science.gov (United States)

    2010-04-01

    ... aliens (as described in subsection (b)(4) of section 4 of subtitle A of title I of the Employee... beneficiary with respect to an account or annuity referred to in this subparagraph which is in existence...

  8. 17 CFR 256.255 - Accumulated deferred investment tax credits.

    Science.gov (United States)

    2010-04-01

    ... investment tax credits. 256.255 Section 256.255 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... investment tax credits. (a) This account shall be credited and account 411.5, Investment tax credit, debited with investment tax credits deferred by companies which do not apply such credits as a reduction of the...

  9. 26 CFR 1.174-4 - Treatment as deferred expenses.

    Science.gov (United States)

    2010-04-01

    ... which are not chargeable to property of a character subject to an allowance for depreciation or... taxpayer first realizes benefits from the expenditures. The length of the period shall be selected by the... showing to the contrary, the taxpayer will be deemed to have begun to realize benefits from the deferred...

  10. Deferred versus conventional stent implantation in patients with ST-segment elevation myocardial infarction (DANAMI 3-DEFER)

    DEFF Research Database (Denmark)

    Kelbæk, Henning; Høfsten, Dan Eik; Køber, Lars

    2016-01-01

    to assess the clinical outcomes of deferred stent implantation versus standard PCI in patients with STEMI. METHODS: We did this open-label, randomised controlled trial at four primary PCI centres in Denmark. Eligible patients (aged >18 years) had acute onset symptoms lasting 12 h or less, and ST......-segment elevation of 0·1 mV or more in at least two or more contiguous electrocardiographic leads or newly developed left bundle branch block. Patients were randomly assigned (1:1), via an electronic web-based system with permuted block sizes of two to six, to receive either standard primary PCI with immediate...

  11. 77 FR 14321 - Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options...

    Science.gov (United States)

    2012-03-09

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-110980-10] RIN 1545-BJ55 Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined... FR 5454), providing guidance relating to the minimum present value requirements applicable to certain...

  12. Annuity factors, duration and convexity : insights from a financial engineering perspective

    OpenAIRE

    Ekern, Steinar

    1998-01-01

    This paper applies a unified and integrative financial engineering perspective to key derived concepts in traditional fixed income analysis, with the purpose of enhancing conceptual insights and motivating computational applications. The emphasis on annuity factors and their impact on duration and convexity differs from the focus prevailing in related discussions. By decomposing the cashflow streams of a coupon bond into different, specific, and clearly defined portfolios of component bonds w...

  13. Life Cycle Asset Allocation in the Presence of Housing and Tax-Deferred Investing

    DEFF Research Database (Denmark)

    Marekwica, Marcel; Schaefer, Alexander; Sebastian, Steffen

    2013-01-01

    , investors can deduct mortgage interest payments from taxable income, while simultaneously earning interest in tax-deferred accounts tax-free. Matching empirical evidence, our model predicts that investors with higher retirement savings choose higher loan-to-value ratios to exploit this tax arbitrage......We study the dynamic consumption-portfolio problem over the life cycle, with respect to tax-deferred investing for investors who acquire housing services by either renting or owning a home. The joint existence of these two investment vehicles creates potential for tax arbitrage. Specifically...... opportunity. However, many households could benefit from more effectively taking advantage of tax arbitrage....

  14. Pulsed feedback defers cellular differentiation.

    Directory of Open Access Journals (Sweden)

    Joe H Levine

    2012-01-01

    Full Text Available Environmental signals induce diverse cellular differentiation programs. In certain systems, cells defer differentiation for extended time periods after the signal appears, proliferating through multiple rounds of cell division before committing to a new fate. How can cells set a deferral time much longer than the cell cycle? Here we study Bacillus subtilis cells that respond to sudden nutrient limitation with multiple rounds of growth and division before differentiating into spores. A well-characterized genetic circuit controls the concentration and phosphorylation of the master regulator Spo0A, which rises to a critical concentration to initiate sporulation. However, it remains unclear how this circuit enables cells to defer sporulation for multiple cell cycles. Using quantitative time-lapse fluorescence microscopy of Spo0A dynamics in individual cells, we observed pulses of Spo0A phosphorylation at a characteristic cell cycle phase. Pulse amplitudes grew systematically and cell-autonomously over multiple cell cycles leading up to sporulation. This pulse growth required a key positive feedback loop involving the sporulation kinases, without which the deferral of sporulation became ultrasensitive to kinase expression. Thus, deferral is controlled by a pulsed positive feedback loop in which kinase expression is activated by pulses of Spo0A phosphorylation. This pulsed positive feedback architecture provides a more robust mechanism for setting deferral times than constitutive kinase expression. Finally, using mathematical modeling, we show how pulsing and time delays together enable "polyphasic" positive feedback, in which different parts of a feedback loop are active at different times. Polyphasic feedback can enable more accurate tuning of long deferral times. Together, these results suggest that Bacillus subtilis uses a pulsed positive feedback loop to implement a "timer" that operates over timescales much longer than a cell cycle.

  15. 26 CFR 1.403(a)-1 - Taxability of beneficiary under a qualified annuity plan.

    Science.gov (United States)

    2010-04-01

    ... January 1, 1963, and which provide life insurance protection. (e) As to inclusion of full-time life... which are purchased for employees who perform services for certain public schools. (b) The amounts... or made available, as provided in section 72 (relating to annuities), except that certain total...

  16. Annuity choices and income drawdown: evidence from the decumulation phase of defined contribution pensions in England.

    Science.gov (United States)

    Banks, James; Crawford, Rowena; Tetlow, Gemma

    2015-10-01

    We provide new empirical evidence on the importance of defined contribution pension wealth in England, and the nature of annuitization decisions taken by older adults who retire with such sources of wealth. Other things equal, financial literacy, and numeracy in particular, are important factors governing individuals' choices over whether to shop around for an annuity as opposed to taking the 'path of least resistance' option and purchasing from their original pension fund provider. This has important policy and welfare implications given that buying an annuity on the open market has significant financial benefits for most people. In the context of the increasing reliance on private provision for retirement, the importance of individuals having the financial literacy to successfully navigate complex financial decisions late in life should not be underestimated.

  17. Extending RTA/Linux with fixed-priority scheduling with deferred preemption

    NARCIS (Netherlands)

    Bergsma, M.; Holenderski, M.J.; Bril, R.J.; Lukkien, J.J.; Petters, S.M.; Zijlstra, P.

    2009-01-01

    Fixed-Priority Scheduling with Deferred Preemption (FPDS) is a middle ground between Fixed-Priority Pre-emptive Scheduling and Fixed-Priority Non-preemptive Scheduling, and offers advantages with respect to context switch overhead and resource access control. In this paper we present our work on

  18. 20 CFR 222.31 - Relationship as child for annuity and lump-sum payment purposes.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Relationship as child for annuity and lump... UNDER THE RAILROAD RETIREMENT ACT FAMILY RELATIONSHIPS Relationship as Child § 222.31 Relationship as... the employee. For procedures on how a determination of the person's relationship to the employee is...

  19. Mixed-Precision Spectral Deferred Correction: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Grout, Ray W. S.

    2015-09-02

    Convergence of spectral deferred correction (SDC), where low-order time integration methods are used to construct higher-order methods through iterative refinement, can be accelerated in terms of computational effort by using mixed-precision methods. Using ideas from multi-level SDC (in turn based on FAS multigrid ideas), some of the SDC correction sweeps can use function values computed in reduced precision without adversely impacting the accuracy of the final solution. This is particularly beneficial for the performance of combustion solvers such as S3D [6] which require double precision accuracy but are performance limited by the cost of data motion.

  20. Pricing Equity-Indexed Annuities under Stochastic Interest Rates Using Copulas

    Directory of Open Access Journals (Sweden)

    Patrice Gaillardetz

    2010-01-01

    Full Text Available We develop a consistent evaluation approach for equity-linked insurance products under stochastic interest rates. This pricing approach requires that the premium information of standard insurance products is given exogenously. In order to evaluate equity-linked products, we derive three martingale probability measures that reproduce the information from standard insurance products, interest rates, and equity index. These risk adjusted martingale probability measures are determined using copula theory and evolve with the stochastic interest rate process. A detailed numerical analysis is performed for existing equity-indexed annuities in the North American market.

  1. California; Bay Area Air Quality Management District; Determination To Defer Sanctions

    Science.gov (United States)

    EPA is making an interim final determination to defer imposition of sanctions based on a proposed determination that CARB submitted rules on behalf of BAAQMD that satisfy part D of the Clean Air Act for areas under the jurisdiction of the BAAQMD.

  2. The Equity Indexed Annuity: A Monte Carlo Forensic Investigation into a Controversial Financial Product

    Science.gov (United States)

    Carver, Andrew B.

    2013-01-01

    Equity Indexed Annuities (EIAs) are controversial financial products because the payoffs to investors are based on formulas that are supposedly too complex for average investors to understand. This brief describes how Monte Carlo simulation can provide insight into the true risk and return of an EIA. This approach can be used as a project…

  3. Etiology of anemia of blood donor candidates deferred by hematologic screening

    Directory of Open Access Journals (Sweden)

    Michel Alves da Silva

    2012-01-01

    Full Text Available OBJECTIVE: Iron deficiency is the most common cause of anemia and one of the main factors in the clinical deferral of blood donors. This fact prompted the current study that aimed to determine the prevalence and etiology of anemia in blood donor candidates and to evaluate the hematological screening technique used for the exclusion of these donors. METHODS: This was a prospective study that compared two groups (Anemic and Non-anemic. Initially screening for anemia was performed by manually measuring hemoglobin (Bioclin® Kit; the results were subsequently compared with an automated screening method (Coulter T-890. The etiology was investigated by hemoglobin electrophoresis in alkaline and acid pH, Hb A2 dosage and measurement of the ferritin concentration by immunoagglutination. Differences and associations of interest were analyzed using the Yates and McNemar's Chi-square tests and the Fisher, Mann-Whitney, Wilcoxon and Kruskal-Wallis tests. RESULTS: The deferral rate due to anemia was 4.2%; iron deficiency was identified in 37.5% and beta thalassemia in 9.3% of the excluded candidates. There was a significant discrepancy between the two techniques used to measure hemoglobin with 38.1% of initially deferred donors presenting normal hemoglobin levels by the automated method. CONCLUSION: The results show a high rate of blood donors being deferred for anemia and confirm that iron deficiency is the most prevalent cause. The discrepancies found by comparing screening methods suggest that hemoglobin and hematocrit levels should be confirmed before deferring a donor due to anemia; this may increase supplies in blood banks.

  4. Deferred endoscopic urethral realignment: Role in management of traumatic posterior urethral disruption

    Directory of Open Access Journals (Sweden)

    M.A. Elgammal

    2014-06-01

    Conclusion: When early realignment is postponed for any reason, deferred endoscopic realignment is considered an adequate substitute because urethral continuity can be achieved in a group of patients without increase incidence of impotence and incontinence.

  5. The American Jobs Creation Act and its impact on deferred compensation: reassessment from a business perspective.

    Science.gov (United States)

    Johnson, David G

    2005-01-01

    The American Jobs Creation Act (AJCA), which was signed into law in October 2004, will have an impact on almost every deferred compensation program in the United States. This article argues that as companies continue to evaluate the transition alternatives under AJCA and contemplate the necessary changes to the plan program, companies also should consider simultaneously addressing broader issues surrounding nonqualified deferred compensation arrangements. These include ongoing business purpose, financial planning considerations, education of participants, corporate governance considerations and the potential implications to international assignees.

  6. 26 CFR 1.691(d)-1 - Amounts received by surviving annuitant under joint and survivor annuity contract.

    Science.gov (United States)

    2010-04-01

    ...) and Table II of § 1.72-9 (male, age 70; female, age 67)) 19.7 Expected return as of the annuity... estate $280 for business expenses for which his estate was liable and $100 for taxes accrued on certain...

  7. How parents and practitioners experience research without prior consent (deferred consent) for emergency research involving children with life threatening conditions: a mixed method study

    Science.gov (United States)

    Woolfall, Kerry; Frith, Lucy; Gamble, Carrol; Gilbert, Ruth; Mok, Quen; Young, Bridget

    2015-01-01

    Objective Alternatives to prospective informed consent to enable children with life-threatening conditions to be entered into trials of emergency treatments are needed. Across Europe, a process called deferred consent has been developed as an alternative. Little is known about the views and experiences of those with first-hand experience of this controversial consent process. To inform how consent is sought for future paediatric critical care trials, we explored the views and experiences of parents and practitioners involved in the CATheter infections in CHildren (CATCH) trial, which allowed for deferred consent in certain circumstances. Design Mixed method survey, interview and focus group study. Participants 275 parents completed a questionnaire; 20 families participated in an interview (18 mothers, 5 fathers). 17 CATCH practitioners participated in one of four focus groups (10 nurses, 3 doctors and 4 clinical trial unit staff). Setting 12 UK children's hospitals. Results Some parents were momentarily shocked or angered to discover that their child had or could have been entered into CATCH without their prior consent. Although these feelings resolved after the reasons why consent needed to be deferred were explained and that the CATCH interventions were already used in clinical care. Prior to seeking deferred consent for the first few times, CATCH practitioners were apprehensive, although their feelings abated with experience of talking to parents about CATCH. Parents reported that their decisions about their child's participation in the trial had been voluntary. However, mistiming the deferred consent discussion had caused distress for some. Practitioners and parents supported the use of deferred consent in CATCH and in future trials of interventions already used in clinical care. Conclusions Our study provides evidence to support the use of deferred consent in paediatric emergency medicine; it also indicates the crucial importance of practitioner communication

  8. Pulmonary effects of immediate versus deferred antiretroviral therapy in HIV-positive individuals

    DEFF Research Database (Denmark)

    Kunisaki, Ken M; Niewoehner, Dennis E; Collins, Gary

    2016-01-01

    BACKGROUND: Observational data have been conflicted regarding the potential role of HIV antiretroviral therapy (ART) as a causative factor for, or protective factor against, COPD. We therefore aimed to investigate the effect of immediate versus deferred ART on decline in lung function in HIV...... Services guidelines) either immediately, or deferred until CD4 T-cell counts decreased to 350 per μL or AIDS developed. The randomisation was determined by participation in the parent START study, and was not specific to the substudy. Because of the nature of our study, site investigators and participants...... were not masked to the treatment group assignment; however, the assessors who reviewed the outcomes were masked to the treatment group. The primary outcome was the annual rate of decline in lung function, expressed as the FEV1 slope in mL/year; spirometry was done annually during follow-up for up to 5...

  9. Estrutura do capim-braquiária durante o diferimento da pastagem = Signalgrass structure during pasture deferment

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2010-04-01

    Full Text Available O experimento foi realizado para avaliar o número de perfilhos, a massa de forragem e de seus componentes morfológicos em pastos de Brachiaria decumbens cv. Basilisk durante o diferimento da pastagem. Os tratamentos foram quatro períodos de diferimento (18, 46, 74 e 121dias, a partir de 8/3/2004. O delineamento foi em blocos casualizados com duas repetições. Foram determinados os números de perfilhos vegetativos (PV, reprodutivos (PR e mortos (PM, bem como as massas de lâmina foliar verde (MLV, colmo verde (MCV e forragemmorta (MFM. Durante o período de diferimento houve redução no número de PV (de 1.491 para 944 perfilhos m-2. Os números de PR e PM não foram influenciados pelo período de diferimento e suas médias foram 211 e 456 perfilhos m-2, respectivamente. O período de diferimento causou incremento nas MCV (de 2.965 para 4.877 kg ha-1 de massa seca e MFM (2.324 para 4.823 kg ha-1 de massa seca, porém não influenciou a MLV (em média, 2.047 kg ha-1 de massa seca. Em Viçosa, Estado de Minas Gerais, o pasto de B. decumbens, adubado com nitrogênio e diferido no início de março, pode permanecer diferido por cerca de 70 dias para conciliar produção de forragem em quantidade com boa composição morfológica. This experiment was performed aiming to evaluate tiller population density, forage mass and its morphological components on pastures of Brachiaria decumbens cv. Basilisk. during deferment. The treatments encompassed four deferred grazing periods (18, 46, 74 and 121 days. Arandomized block design with two replications was used. The numbers of vegetative tillers (VT, reproductive tillers (RT and dead tillers (DT in the pasture were determined. The masses of green leaf blade (GLBM, dead stem (DSM and dead forage (DFM were alsodetermined. There was a reduction in the number of VT (from 1,491 to 944 tiller m-2 during the deferment period. RT and DT numbers were not influenced by the deferment periods. Their averages were

  10. Proton Spectroscopy in a Cross-Section of HIV-Positive Asymptomatic Patients Receiving Immediate Compared with Deferred Zidovudine (Concorde Study).

    Science.gov (United States)

    Hall-Craggs, M A; Williams, I G; Wilkinson, I D; Paley, M; Chinn, R J; Chong, W K; Kendall, B E; Harrison, M J; Baldeweg, T; Pugh, K; Riccio, M; Catalan, J; Weller, I V

    1997-01-01

    The purpose of this study was to examine by proton spectroscopy for any difference in cerebral metabolites in patients taking part in the Concorde study (comparing the efficacy of immediate versus deferred treatment with zidovudine on asymptomatic HIV infected individuals). Forty seven HIV positive male patients [29 immediate, 18 deferred zidovudine] were examined in the last 9 months of the therapeutic trial. Magnetic resonance imaging and proton spectroscopy were performed at 1.5 Tesla using a single voxel placed in the parieto-occipital white matter. No significant difference was found in metabolite ratios comparing immediate versus deferred zidovudine (NA/NA+Cho+Cr 0.52 vs. 0.52). High quality spectra were acquired in relatively large numbers of patients and logistically spectroscopy may be applied to clinical therapeutic studies.

  11. 27 CFR 26.95 - Deferred payment of tax-release of wine.

    Science.gov (United States)

    2010-04-01

    ...-release of wine. 26.95 Section 26.95 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Wine § 26.95 Deferred payment of tax—release of wine. (a) Action by proprietor. Where the proprietor has furnished bond, on Form 2897, and payment of...

  12. Conservative multi-implicit integral deferred correction methods with adaptive mesh refinement

    International Nuclear Information System (INIS)

    Layton, A.T.

    2004-01-01

    In most models of reacting gas dynamics, the characteristic time scales of chemical reactions are much shorter than the hydrodynamic and diffusive time scales, rendering the reaction part of the model equations stiff. Moreover, nonlinear forcings may introduce into the solutions sharp gradients or shocks, the robust behavior and correct propagation of which require the use of specialized spatial discretization procedures. This study presents high-order conservative methods for the temporal integration of model equations of reacting flows. By means of a method of lines discretization on the flux difference form of the equations, these methods compute approximations to the cell-averaged or finite-volume solution. The temporal discretization is based on a multi-implicit generalization of integral deferred correction methods. The advection term is integrated explicitly, and the diffusion and reaction terms are treated implicitly but independently, with the splitting errors present in traditional operator splitting methods reduced via the integral deferred correction procedure. To reduce computational cost, time steps used to integrate processes with widely-differing time scales may differ in size. (author)

  13. Revisionist integral deferred correction with adaptive step-size control

    KAUST Repository

    Christlieb, Andrew

    2015-03-27

    © 2015 Mathematical Sciences Publishers. Adaptive step-size control is a critical feature for the robust and efficient numerical solution of initial-value problems in ordinary differential equations. In this paper, we show that adaptive step-size control can be incorporated within a family of parallel time integrators known as revisionist integral deferred correction (RIDC) methods. The RIDC framework allows for various strategies to implement stepsize control, and we report results from exploring a few of them.

  14. DEFERRED TAXES GENERATED BY THE CAPITALIZED INTERESTS IN THE AMOUNT

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2015-08-01

    Full Text Available According to the General Framework for preparing and presenting the financial statements elaborated by IASB, the utility of information is provided by attributes (qualitative features, such as: intelligibility, relevance, credibility and comparability. For being credible, the financial information shall be erroneous, shall not be biased or deforming the patrimony, and one of the elements representing and defining the information credibility is the prudency. Thus, the prudential accounting treatments affect, on the one hand, the accounting information relevance and credibility, and on the other hand, equally, both the producers as well as the users of the financial information, due to the economic consequences which are generated. From this perspective and considering that the implied economic agents are not neutral in terms of their option concerning the neutral accounting practices, prudent or aggressive, we opined that it is useful to conduct a study aiming the relevance of the accounting information related to the deferred taxes generated by the capitalized interests in the amount of the fix assets, recognizing the value of these taxes having as result the compliance with the principle of prudency within the accountancy. In this context, compared to the dominant accounting systems, respectively the continental system and the Anglo- Saxon system, within which the accounting information is characterized as legal, respectively addressed to the external users, especially to the investors, the conducted study aimed the following directions: the main differences between the provisions of the national, European, Anglo-Saxon accounting regulations and those of the international referential related to the prudency; the occurrence and evolution of the deferred taxes generated by the capitalized interests in the amount of the fix assets; informational benefits of the accounting prudency concerning the reflection of the deferred taxes established by the

  15. Findings concerning testis, vas deference, and epididymis in adult cases with nonpalpable testes

    Directory of Open Access Journals (Sweden)

    Coskun Sahin

    2011-12-01

    Full Text Available In this study, we aimed to state the relationship between testis, epididymis and vas deference, in adult cases with nonpalpable testis. Between January 1996 and December 2009, we evaluated 154 adult cases with nonpalpable testes. Mean age was 23 years (20-27 years. Explorations were performed by open inguinal incision, laparoscopy, and by inguinal incision and laparoscopy together on 22, 131 and 1 patient, respectively. Of all the unilateral cases, 32 were accepted as vanishing testis. In five of these cases, vas deference was ending inside the abdomen, and in the others, it was ending inside the scrotum. In the remaining 99 unilateral and 22 bilateral cases, 143 testes were found in total. Testes were found in the inguinal canal as atrophic in one case, at the right renal pedicle level with dysmorphic testis in one case, and anterior to the internal ring between the bladder and the common iliac vessels at a smaller than normal size in 119 cases. One (0.69% case did not have epididymis. While epididymis was attached to the testis only at the head and tail locations in 88 (61.53% cases, it was totally attached to the testis in 54 (37.76% cases. There is an obviously high incidence rate of testis and vas deference anomalies, where epididymis is the most frequent one. In cases with abdominal testes, this rate is highest for high localised abdominal testes.

  16. The relationship between attention and deferred imitation in 12-month-old infants.

    Science.gov (United States)

    Zmyj, Norbert; Schölmerich, Axel; Daum, Moritz M

    2017-08-01

    Imitation is a frequent behavior in the first years of life, and serves both a social function (e.g., to interact with others) and a cognitive function (e.g., to learn a new skill). Infants differ in their temperament, and temperament might be related to the dominance of one function of imitation. In this study, we investigated whether temperament and deferred imitation are related in 12-month-old infants. Temperament was measured via the Infant Behavior Questionnaire Revised (IBQ-R) and parts of the Laboratory Temperament Assessment Battery (Lab-TAB). Deferred imitation was measured via the Frankfurt Imitation Test for 12-month-olds (FIT-12). Regression analyses revealed that the duration of orienting (IBQ-R) and the latency of the first look away in the Task Orientation task (Lab-TAB) predicted the infants' imitation score. These results suggest that attention-related processes may play a major role when infants start to imitate. Copyright © 2017 Elsevier Inc. All rights reserved.

  17. How parents and practitioners experience research without prior consent (deferred consent) for emergency research involving children with life threatening conditions: a mixed method study.

    Science.gov (United States)

    Woolfall, Kerry; Frith, Lucy; Gamble, Carrol; Gilbert, Ruth; Mok, Quen; Young, Bridget

    2015-09-18

    Alternatives to prospective informed consent to enable children with life-threatening conditions to be entered into trials of emergency treatments are needed. Across Europe, a process called deferred consent has been developed as an alternative. Little is known about the views and experiences of those with first-hand experience of this controversial consent process. To inform how consent is sought for future paediatric critical care trials, we explored the views and experiences of parents and practitioners involved in the CATheter infections in CHildren (CATCH) trial, which allowed for deferred consent in certain circumstances. Mixed method survey, interview and focus group study. 275 parents completed a questionnaire; 20 families participated in an interview (18 mothers, 5 fathers). 17 CATCH practitioners participated in one of four focus groups (10 nurses, 3 doctors and 4 clinical trial unit staff). 12 UK children's hospitals. Some parents were momentarily shocked or angered to discover that their child had or could have been entered into CATCH without their prior consent. Although these feelings resolved after the reasons why consent needed to be deferred were explained and that the CATCH interventions were already used in clinical care. Prior to seeking deferred consent for the first few times, CATCH practitioners were apprehensive, although their feelings abated with experience of talking to parents about CATCH. Parents reported that their decisions about their child's participation in the trial had been voluntary. However, mistiming the deferred consent discussion had caused distress for some. Practitioners and parents supported the use of deferred consent in CATCH and in future trials of interventions already used in clinical care. Our study provides evidence to support the use of deferred consent in paediatric emergency medicine; it also indicates the crucial importance of practitioner communication and appropriate timing of deferred consent discussions

  18. The African Union at Ten Years Old: A Dream Deferred! | Mbeki ...

    African Journals Online (AJOL)

    In his famous poem, 'Harlem', first published in 1951, the eminent African American poet, writer, thinker and activist, Langston Hughes, asked challenging questions when he wrote: What happens to a dream deferred? Does it dry up like a raisin in the sun? Or fester like a sore – And then run? Does it stink like rotten meat?

  19. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Science.gov (United States)

    2010-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  20. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Deferred exploration and development expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(10...

  1. Producción y calidad del forraje diferido de Panicum coloratum L. en dos periodos de diferimiento y tres momentos de defoliación Production and quality of Panicum coloratum L. deferred forage with two deferred period and three times of defolation

    Directory of Open Access Journals (Sweden)

    M.R. Steinberg

    2012-06-01

    Full Text Available Los sistemas pecuarios de las áreas subtropicales de la Argentina utilizan en invierno forrajes diferidos, provenientes del crecimiento acumulado en verano de gramíneas megatérmicas o pasturas naturales. El objetivo del trabajo fue determinar la producción de materia seca, porcentajes de hojas, tallos, proteína bruta, fibra detergente neutra, fibra detergente ácida, cenizas y digestibilidad del diferido de Panicum coloratum cv Verde. Se evaluaron dos periodos de diferimiento: diferido total (DT, forraje acumulado desde el rebrote en primavera y diferido parcial (DP, forraje acumulado desde un corte a fines de diciembre y ambos con tres oportunidades de defoliación: temprano (mayo; intermedio (julio y tardío (agosto. DT produjo más materia seca, pero con alta proporción de tallos, mayor cantidad de fibra y menor porcentaje de proteínas y cenizas; mientras que DP presentó menos tallos y más hojas y como consecuencia mayor porcentaje de proteínas y cenizas. Se concluye que P. coloratum es un recurso adecuado para diferir, sólo si se lo utiliza con un período corto de diferido y momentos tempranos de uso, ya que presenta un nivel mínimo de proteína suficiente para satisfacer los requerimientos de los animales sin la necesidad de realizar suplementación nitrogenada y valores superiores al 55% de digestibilidad.During winter the livestock production systems in subtropical areas of Argentina use deferred forage of native pasture or warm season grasses from the cumulative growth of the summer. The aim of this study was to determine dry matter production and percentage of leaves, stems, crude protein, neutral detergent fiber, acid detergent fiber, ash and digestibility of deferred forage of Panicum coloratum cv Verde. Two deferred periods were evaluated: total deferred (TD, forage accumulated since the spring regrowth and partial deferred (PD, forage accumulated from a cut in late December, and both with three cut dates: early (May

  2. Optimal Time-Consistent Investment Strategy for a DC Pension Plan with the Return of Premiums Clauses and Annuity Contracts

    Directory of Open Access Journals (Sweden)

    De-Lei Sheng

    2014-01-01

    Full Text Available Defined contribution and annuity contract are merged into one pension plan to study both accumulation phase and distribution phase, which results in such effects that both phases before and after retirement being “defined”. Under the Heston’s stochastic volatility model, this paper focuses on mean-variance insurers with the return of premiums clauses to study the optimal time-consistent investment strategy for the DC pension merged with an annuity contract. Both accumulation phase before retirement and distribution phase after retirement are studied. In the time-consistent framework, the extended Hamilton-Jacobi-Bellman equations associated with the optimization problem are established. Applying stochastic optimal control technique, the time-consistent explicit solutions of the optimal strategies and the efficient frontiers are obtained. In addition, numerical analysis illustrates our results and also deepens our knowledge or understanding of the research results.

  3. It is out of my hands: how deferring control to God can decrease quality of life for breast cancer patients.

    Science.gov (United States)

    McLaughlin, Bryan; Yoo, Woohyun; D'Angelo, Jonathan; Tsang, Stephanie; Shaw, Bret; Shah, Dhavan; Baker, Timothy; Gustafson, David

    2013-12-01

    This paper seeks to contribute to the understanding of how and why religion affects psychosocial health outcomes. We propose a theoretical model predicting that when women with breast cancer defer control to God they will experience fewer breast cancer related concerns. Deferring control to God, however, should also reduce the likelihood that they take a proactive coping approach, which will be exacerbated by lowered breast cancer concerns. We therefore predict that this passive coping style will ultimately result in lower levels of quality of life. Data were collected as part of a randomized clinical trial funded by the National Cancer Institute. A total of 192 women with breast cancer participated in a computer-mediated social support group. Deferring control to God statements were captured by using computer-aided content analysis of discussion posts. Psychosocial outcomes were measured using longitudinal survey data. Analysis was performed using structural equation modeling. The results of our analysis largely confirm our mediation model for which we find significant model fit. As predicted, deferring control to God leads to lower levels of breast cancer concerns but also to more passive coping styles. Ultimately, deferring control to God can lead to lower levels of quality of life. Our study demonstrates how and why religious coping can lead to both positive and negative psychosocial health outcomes. Health care practitioners should encourage patients who are relying on religion to keep their end of the bargain and maintain an active coping style. Copyright © 2013 John Wiley & Sons, Ltd.

  4. Adoption of projected mortality table for the Slovenian market using the Poisson log-bilinear model to test the minimum standard for valuing life annuities

    Directory of Open Access Journals (Sweden)

    Darko Medved

    2015-01-01

    Full Text Available With the introduction of Solvency II a consistent market approach to the valuation of insurance assets and liabilities is required. For the best estimate of life annuity provisions one should estimate the longevity risk of the insured population in Slovenia. In this paper the current minimum standard in Slovenia for calculating pension annuities is tested using the Lee-Carter model. In particular, the mortality of the Slovenian population is projected using the best fit from the stochastic mortality projections method. The projected mortality statistics are then corrected with the selection effect and compared with the current minimum standard.

  5. How does the possibility to defer pension payments affect the labour supply of elderly Danish workers?

    DEFF Research Database (Denmark)

    Amilon, Anna; Nielsen, Torben Heien

    2010-01-01

    This chapter investigates the effects of a recent Danish policy reform on the number of hours worked after age 65. In short, the policy reform involved the option to defer pension payments and a reduction in the official retirement age from 67 to 65. Using a quasi-experimental design, we find tha...... positions that choose to defer their pensions. The results, therefore, indicate that the reform has mainly improved the situation of an already well-off group.......This chapter investigates the effects of a recent Danish policy reform on the number of hours worked after age 65. In short, the policy reform involved the option to defer pension payments and a reduction in the official retirement age from 67 to 65. Using a quasi-experimental design, we find...... that the reform has had a small positive impact on the number of hours worked at age 65. In the longer term (from age 65 to 67) the effect disappears, probably due to the reduction in the official retirement age causing people to retire earlier. It is mainly men, the highly educated and people holding advanced...

  6. Deference, Denial, and Beyond: A Repertoire Approach to Mass Media and Schooling

    Science.gov (United States)

    Rymes, Betsy

    2011-01-01

    In this article, the author outlines two general research approaches, within the education world, to these mass-mediated formations: "Deference" and "Denial." Researchers who recognize the social practices that give local meaning to mass media formations and ways of speaking do not attempt to recontextualize youth media in their own social…

  7. 26 CFR 1.61-10 - Alimony and separate maintenance payments; annuities; income from life insurance and endowment...

    Science.gov (United States)

    2010-04-01

    ... out of the rents or other income of the land, whether or not it is a charge upon the income of the... paid by reason of death of insured, employees' death benefits, see section 101 and the regulations thereunder; (4) Annuities paid by employees' trusts, see section 402 and the regulations thereunder; (5...

  8. [Ascertainment of physical fitness for work in persons applying for annuities in the Federal Republic of Germany (author's transl)].

    Science.gov (United States)

    Gramse, M; Wille, G

    1980-06-01

    Annuities granted because of unfitness for work in general or unfitness to perform particular professional work are being paid in Germany by a state insurance agency. Unfitness for work has to be ascertained in each individual case as has been ruled by jurisdiction of the Highest German Court. It is the task of the medical expert in the course of this procedure to register the clinical status of the applicants and to reach a medical judgment in regard to fitness for work. This judgment does not rely upon the diagnosis or prognosis of a particular disease; a decreased fitness for work because of a particular disease can only be assumed if the disease has led to long-term irreversible deficient organ functions. Annuities for a limited time period may be granted if there is a chance for improvement of health. Problems of finding expert judgement are reported.

  9. Imperfect Annuity Markets, Unintended Bequests, and the Optimal Age Structure of Social Security Benefits

    OpenAIRE

    Martin Feldstein

    1989-01-01

    The social security program now provides a constant real benefit throughout each retirees lifetime. This paper examines whether total welfare would rise if benefits were lower in early retirement years (when most individuals have some saving with which to finance consumption) and higher in later years (when the uncertainty of survival and the absence of actuarially fair private annuities makes the availability of social security benefits more important.) The analysis shows that there is a pot...

  10. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Science.gov (United States)

    2010-01-01

    ... TRANSPORTATION (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making purposes other than the determination of subsidy under section 406(b), it is the policy of the Board that...

  11. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Science.gov (United States)

    2010-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer software...

  12. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Science.gov (United States)

    2010-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require, at...

  13. Dynamic Matching Markets and the Deferred Acceptance Mechanism

    DEFF Research Database (Denmark)

    Kennes, John; Monte, Daniel; Tumennasan, Norovsambuu

    In many dynamic matching markets, priorities depend on previous allocations. In such environments, agents on the proposing side can manipulate the period-by-period deferred acceptance (DA) mechanism. We show that the fraction of agents with incentives to manipulate the DA mechanism approaches zero...... as the market size increases. In addition, we provide a novel al- gorithm to calculate the percentage of markets that can be manipulated. Based on randomly generated data, we find that the DA becomes approximately non-manipulable when the schools capacity reaches 20. Our theoretical and simulation results...... together justify the implementation of the period-by-period DA mechanism in dynamic markets....

  14. Pasture height at the beginning of deferment as a determinant of signal grass structure and potential selectivity by cattle - doi: 10.4025/actascianimsci.v35i4.20421

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2013-10-01

    Full Text Available Current experiment identified the height of signal grass {Urochloa decumbens (Stapf R. D. Webster cv. Basilisk [syn. Brachiaria decumbens Stapf cv. Basilisk]} at the beginning of deferment that provided an appropriate pasture structure and potential selectivity by cattle on deferred pastures. Four pasture heights at the beginning of deferment (10, 20, 30 and 40 cm and two forage samples (available on pasture and simulated grazing were studied. The experimental design was set in completely randomized blocks, with two replications, in a split-plot arrangement. Higher percentage of live leaf blades and lower percentage of live stems and senescent forage were recorded in the forage sample from simulated grazing. The increase in pasture height increased the percentage of senescent forage and reduced the percentage of live leaf blades in forage samples. Pasture height at the beginning of deferment did not affect the potential selectivity index by cattle for the percentage of live leaf blade. The potential selectivity index varied quadratically for the percentage of live stems and increased linearly for the percentage of senescent forage with pasture height. A 10-to-20 cm reduction in pasture height at the beginning of deferment improved the structure of deferred signal grass and optimized selectivity by cattle.  

  15. 26 CFR 25.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Science.gov (United States)

    2010-04-01

    ...) with respect to the valuation of the remainder interest in property transferred to a charitable... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Valuation of annuities, unitrust interests...) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 General Actuarial Valuations § 25.7520...

  16. 26 CFR 1.404(a)-8 - Contributions of an employer under an employees' annuity plan which meets the requirements of...

    Science.gov (United States)

    2010-04-01

    ... following conditions must be satisfied: (1) The contributions must be paid toward the purchase of retirement... taxable year toward the purchase of retirement annuities (or for disability, severance, insurance..., experience rating credits, or surrender or cancellation credits. The arrangement may be in the form of...

  17. High-order multi-implicit spectral deferred correction methods for problems of reactive flow

    International Nuclear Information System (INIS)

    Bourlioux, Anne; Layton, Anita T.; Minion, Michael L.

    2003-01-01

    Models for reacting flow are typically based on advection-diffusion-reaction (A-D-R) partial differential equations. Many practical cases correspond to situations where the relevant time scales associated with each of the three sub-processes can be widely different, leading to disparate time-step requirements for robust and accurate time-integration. In particular, interesting regimes in combustion correspond to systems in which diffusion and reaction are much faster processes than advection. The numerical strategy introduced in this paper is a general procedure to account for this time-scale disparity. The proposed methods are high-order multi-implicit generalizations of spectral deferred correction methods (MISDC methods), constructed for the temporal integration of A-D-R equations. Spectral deferred correction methods compute a high-order approximation to the solution of a differential equation by using a simple, low-order numerical method to solve a series of correction equations, each of which increases the order of accuracy of the approximation. The key feature of MISDC methods is their flexibility in handling several sub-processes implicitly but independently, while avoiding the splitting errors present in traditional operator-splitting methods and also allowing for different time steps for each process. The stability, accuracy, and efficiency of MISDC methods are first analyzed using a linear model problem and the results are compared to semi-implicit spectral deferred correction methods. Furthermore, numerical tests on simplified reacting flows demonstrate the expected convergence rates for MISDC methods of orders three, four, and five. The gain in efficiency by independently controlling the sub-process time steps is illustrated for nonlinear problems, where reaction and diffusion are much stiffer than advection. Although the paper focuses on this specific time-scales ordering, the generalization to any ordering combination is straightforward

  18. Affiliation of the beneficiaries of a deferred pension to the CERN Health Insurance Scheme

    CERN Multimedia

    2003-01-01

    Subsequent to the modifications to the Rules and Regulations of the Pension Fund allowing members of the personnel having five years of affiliation to the Fund to opt for a deferred retirement pension, the Organization wishes to recall the rules relating to the affiliation of those beneficiaries to the CERN Health Insurance Scheme (CHIS). In accordance with Articles III 2.02 and VIII 4.02 of the CHIS Rules, beneficiaries of a deferred retirement pension can only be Members of the CHIS as CERN pensioners if they applied to remain Members of the Scheme upon termination of their compulsory membership as a member of the personnel and if their membership has been uninterrupted up to the moment they become CERN pensioners. The applicable contribution for this intermediate period is indicated in Articles III 5.03 and X 1.02 of the CHIS Rules. The amount is revised annually, and is set at 936 CHF/ month for 2003. Human Resources Division Tel. 73635

  19. 78 FR 37719 - Interim Final Determination To Defer Sanctions; California; South Coast Air Quality Management...

    Science.gov (United States)

    2013-06-24

    ... Determination To Defer Sanctions; California; South Coast Air Quality Management District AGENCY: Environmental... Quality Management District's (SCAQMD) portion of the California State Implementation Plan (SIP) published... California submitted the ``South Coast Air Quality Management District Proposed Contingency Measures for the...

  20. Overstory cohort survival in an Appalachian hardwood deferment cutting: 35-year results

    Science.gov (United States)

    John P. Brown; Melissa A. Thomas-Van Gundy; Thomas M. Schuler

    2018-01-01

    Deferment cutting is a two-aged regeneration method in which the majority of the stand is harvested and a dispersed component of overstory trees—approximately 15–20% of the basal area – is retained for at least onehalf rotation and up one full rotation for reasons other than regeneration. Careful consideration of residual trees, in both characteristics and harvesting,...

  1. What Infant Memory Tells Us about Infantile Amnesia: Long-Term Recall and Deferred Imitation.

    Science.gov (United States)

    Meltzoff, Andrew N.

    1995-01-01

    Long-term recall memory was assessed in 14- and 16 month-olds using a nonverbal method requiring subjects to reenact a past event from memory. The results demonstrated significant deferred imitation after delays of two and four months, and that the toddlers retained and imitated multiple acts. (MDM)

  2. To Defer or To Stand Up? How Offender Formidability Affects Third Party Moral Outrage

    DEFF Research Database (Denmark)

    Jensen, Niels Holm; Petersen, Michael Bang

    2011-01-01

    . Deciding whether to defer to or stand up against a formidable exploiter is a complicated decision as there is both much to lose (formidable individuals are able and prone to retaliate) and much to gain (formidable individuals pose a great future threat). An optimally designed outrage system should...

  3. Deferred imitation in 18-month-olds from two cultural contexts: the case of Cameroonian Nso farmer and German-middle class infants.

    Science.gov (United States)

    Borchert, Sonja; Lamm, Bettina; Graf, Frauke; Knopf, Monika

    2013-12-01

    Imitative learning has been described in naturalistic studies for different cultures, but lab-based research studying imitative learning across different cultural contexts is almost missing. Therefore, imitative learning was assessed with 18-month-old German middle-class and Cameroonian Nso farmer infants - representing two highly different eco-cultural contexts associated with different cultural models, the psychological autonomy and the hierarchical relatedness - by using the deferred imitation paradigm. Study 1 revealed that the infants from both cultural contexts performed a higher number of target actions in the deferred imitation than in the baseline phase. Moreover, it was found that German middle-class infants showed a higher mean imitation rate as they performed more target actions in the deferred imitation phase compared with Cameroonian Nso farmer infants. It was speculated that the opportunity to manipulate the test objects directly after the demonstration of the target actions could enhance the mean deferred imitation rate of the Cameroonian Nso farmer infants which was confirmed in Study 2. Possible explanations for the differences in the amount of imitated target actions of German middle-class and Cameroonian Nso farmer infants are discussed considering the object-related, dyadic setting of the imitation paradigm with respect to the different learning contexts underlying the different cultural models of learning. Copyright © 2013 Elsevier Inc. All rights reserved.

  4. The Response of Deferred Executive Compensation to Changes in Tax Rates

    OpenAIRE

    Aspen Gorry; Kevin A. Hassett; R. Glenn Hubbard; Aparna Mathur

    2015-01-01

    Given the increasing use of stock options in executive compensation, we examine how taxes influence the choice of compensation and document that income deferral is an important margin of adjustment in response to tax rate changes. To account for this option in the empirical analysis, we explore deferral by estimating how executives’ choice of compensation between current and deferred income depends on changes in tax policy. Our empirical results suggest a significant impact of taxes on the co...

  5. Approach of the value of an annuity when non-central moments of the capitalization factor are known: an R application with interest rates following normal and beta distributions

    Directory of Open Access Journals (Sweden)

    Salvador Cruz Rambaud

    2015-07-01

    Full Text Available This paper proposes an expression of the value of an annuity with payments of 1 unit each when the interest rate is random. In order to attain this objective, we proceed on the assumption that the non-central moments of the capitalization factor are known. Specifically, to calculate the value of these annuities, we propose two different expressions. First, we suppose that the random interest rate is normally distributed; then, we assume that it follows the beta distribution. A practical application of these two methodologies is also implemented using the R statistical software.

  6. ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2014-12-01

    Full Text Available There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income tax, where applicable, which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy, namely the European accounting culture and the Anglo-Saxon accounting culture. As the users of information in the financial statements seek to assess the performance and profitability of the company in general and, academically, the income tax is the only element raising debates on the relationship between accounting and taxation, we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation. The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting, with the aim of revealing the real earnings of the economic entity and not its fiscal side, all of which is a step in disconnecting the taxation accounting

  7. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    Science.gov (United States)

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  8. 75 FR 25856 - Release of Exposure Draft on Definitional Changes Related to Deferred Maintenance and Repairs...

    Science.gov (United States)

    2010-05-10

    ... Property, Plant, and Equipment. The proposed Exposure Draft represents a first step toward improving... Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  9. Comparison of Sex-Role Orientation and Personality Variables in Traditional Women and College Re-Entry Women.

    Science.gov (United States)

    Pierce, Norma F.

    Studies have indicated that mature women maintain a permanent role identity along two dimensions, i.e., traditional women or nontraditional women. However, the lifeset of many mature adult women may be on the continuum between these two positions, i.e., in the position of "deferred achiever." The personality variables and sex-role orientations of…

  10. Deferred Imitation in 9-Month-Olds: How Do Model and Task Characteristics Matter across Cultures?

    Science.gov (United States)

    Teiser, Johanna; Lamm, Bettina; Böning, Mirjam; Graf, Frauke; Gudi, Helene; Goertz, Claudia; Fassbender, Ina; Freitag, Claudia; Spangler, Sibylle; Teubert, Manuel; Lohaus, Arnold; Schwarzer, Gudrun; Knopf, Monika; Keller, Heidi

    2014-01-01

    Studies investigating imitation are usually conducted with adult models in Western contexts; therefore, the influence of cultural context and the model's age on infants' imitation is largely unknown. This study assessed deferred imitation in 9-month-old infants from the German middle-class ("N" = 44) and the ethnic group of Nso in rural…

  11. Caracterização dos perfilhos em pastos de capim-braquiária diferidos e adubados com nitrogênio Tiller characteristics in nitrogen fertilized and deferred signalgrass pastures

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2009-04-01

    Full Text Available Este trabalho foi conduzido com o objetivo de avaliar o perfilhamento e as características estruturais de perfilhos em pastos de Brachiaria decumbens cv. Basilisk sob três períodos de diferimento da pastagem (73, 95 e 116 dias e quatro doses de nitrogênio (N (0, 40, 80 e 120 kg/ha. O delineamento experimental foi em blocos casualizados, com três repetições, em esquema de parcelas subdivididas. O número de perfilhos vegetativos (PV reduziu com o aumento do período de diferimento. Houve interação entre período de diferimento e dose de N para a densidade populacional de PV. O maior período de diferimento elevou o número de perfilhos reprodutivos (PR nos pastos de capim-braquiária, mas não houve efeito da dose de N sobre o número de perfilhos reprodutivos. O número de perfilhos mortos não foi influenciado pelos fatores estudados. Tanto o período de diferimento quanto a adubação nitrogenada aumentaram o peso de todas as categorias de perfilhos de capim-braquiária. As características estruturais dos perfilhos presentes nos pastos diferidos foram alteradas pelo período de diferimento e pela dose de nitrogênio. A redução do período de diferimento e a adubação nitrogenada são estratégias de manejo adequadas para aumentar o número de perfilhos vegetativos em pastos de Brachiaria decumbens cv. Basilisk.This work aimed to evaluate the tilling and tiller structural characteristics on Brachiaria decumbens cv. Basilisk pasture fertilized with nitrogen (N under different deferring periods. The treatments had 73, 95 and 116-day deferring periods, and 0, 40, 80 and 120 kg/ha N doses. A randomized block design with three replicates and subdivided plots was used. The number of vegetative tillers (VT reduced as the deferring period increased. Interaction between the deferring period and N doses on the VT population density was verified. The longest deferring period increased the number of reproductive tillers (RT on the B. decumbens

  12. Why birds with deferred sexual maturity are sedentary on islands: a systematic review.

    Directory of Open Access Journals (Sweden)

    Miguel Ferrer

    Full Text Available BACKGROUND: Island faunas have played central roles in the development of evolutionary biology and ecology. Birds are among the most studied organisms on islands, in part because of their dispersal powers linked to migration. Even so, we lack of information about differences in the movement ecology of island versus mainland populations of birds. METHODOLOGY/PRINCIPAL FINDINGS: Here we present a new general pattern indicating that large birds with deferred sexual maturity are sedentary on islands, and that they become so even when they are migratory on the mainland. Density-dependent variation in the age at first breeding affects the survivorship of insular populations and this, in turn, affects the movement ecology of large birds. Because density-dependent variation in the age of first breeding is critical to the long-term survival of small isolated populations of long-lived species, migratory forms can successfully colonize islands only if they become sedentary once there. Analyses of the movement ecology of continental and insular populations of 314 species of raptors, 113 species of Ciconiiformes and 136 species of passerines, along with individual-based population simulations confirm this prediction. CONCLUSIONS: This finding has several consequences for speciation, colonization and survival of small isolated population of species with deferred sexual maturity.

  13. Annuity payments can increase patient access to innovative cell and gene therapies under England's net budget impact test.

    Science.gov (United States)

    Jørgensen, Jesper; Kefalas, Panos

    2017-01-01

    Background: Cell and gene therapies have the potential to provide therapeutic breakthroughs, but the high costs of researching, developing, manufacturing and delivering them translate into prices that may challenge healthcare budgets. Various measures exist that aim to address the affordability challenge, including reducing price, limiting patient numbers and/or linking remuneration to product performance. Objective: To explore how the net budget impact test recently introduced in England can affect patient access to high-value, one-off cell and gene therapies, and how managed entry agreements can improve access. Methods: We use a hypothetical example where a new high-value, one-off therapy launches in an indication where it displaces a relatively low cost chronic treatment. We calculate the number of patients that can be treated without exceeding the £20 million net budget impact threshold, and compare results for scenarios where a full upfront payment is used, and where annuity-based payments are used. Results : Charging a full upfront payment at the time of treatment can lead to suboptimal patient access. Conclusion: Annuity-based payments in combination with an outcomes-based remuneration scheme reduce consequences of decision uncertainty and can increase patient access, without exceeding the net budget impact test.

  14. Towards best-case response times of real-time tasks under fixed-priority scheduling with deferred preemption

    NARCIS (Netherlands)

    Bril, R.J.; Verhaegh, W.F.J.; Puaut, I.

    2005-01-01

    In this paper, we present lower bounds for best-case response times of periodic tasks under fixed-priority scheduling with deferred preemption (FPDS) and arbitrary phasing. Our analysis is based on a dedicated conjecture for a ¿-optimal instant, and uses the notion of best-case occupied time. We

  15. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Science.gov (United States)

    2010-07-01

    ... a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer a service obligation for a scholarship recipient who— (1) Has not begun teaching in a high-need school of a... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the...

  16. 76 FR 56116 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-12

    ... Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY... on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District... Part 52 Environmental protection, Air pollution control, Incorporation by reference, Intergovernmental...

  17. 76 FR 56114 - Interim Final Determination to Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-12

    ... Determination to Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY... on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District... Part 52 Environmental protection, Air pollution control, Incorporation by reference, Intergovernmental...

  18. 76 FR 59254 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2011-09-26

    ... Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution Control District AGENCY... on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District...)(2)). List of Subjects in 40 CFR Part 52 Environmental protection, Air pollution control...

  19. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

    Full Text Available In accounting of the entities it is not always clear difference between income and gains. Gainsarising from transactions that are associated with the operations that are not ordinary and thatcan sometimes be significant. For example, the headquarters of a company in wich it operates canbe sold later to realize a profit from the sale. An investment company can own because they cangenerate revenue through sales. When properties are sold, the resulting gain will be included in thetotal turnover. Such a society will include properties held in current assets category. Normally,other business records and property and property held any gain from their sale will be reflected inan account that is not part of the turnover. The paper describes specific aspects of accounting ofrevenues from sales with deferred payments.

  20. A comparison of high-order explicit Runge–Kutta, extrapolation, and deferred correction methods in serial and parallel

    KAUST Repository

    Ketcheson, David I.

    2014-06-13

    We compare the three main types of high-order one-step initial value solvers: extrapolation, spectral deferred correction, and embedded Runge–Kutta pairs. We consider orders four through twelve, including both serial and parallel implementations. We cast extrapolation and deferred correction methods as fixed-order Runge–Kutta methods, providing a natural framework for the comparison. The stability and accuracy properties of the methods are analyzed by theoretical measures, and these are compared with the results of numerical tests. In serial, the eighth-order pair of Prince and Dormand (DOP8) is most efficient. But other high-order methods can be more efficient than DOP8 when implemented in parallel. This is demonstrated by comparing a parallelized version of the wellknown ODEX code with the (serial) DOP853 code. For an N-body problem with N = 400, the experimental extrapolation code is as fast as the tuned Runge–Kutta pair at loose tolerances, and is up to two times as fast at tight tolerances.

  1. PREDICTIVE VALUE OF THE DEFERRED TAXES GENERATED BY THE SUBVENTIONS FOR INVESTMENTS – ESSENTIAL ELEMENT FOR PRESENTING THE INFORMATION IN THE FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2015-12-01

    Full Text Available Most information underlying the decision to invest at the level of a company, are provided by the accountancy, this becoming today a common language with respect to the businesses on the international markets, and the accountancy normalization was extrapolated from the national level to the international level, due to the needs concerning the comparability and the transparency of the entities financial statements, without considering the geopolitical area where they were built. These issues justify the approaches for improving both accounting treatments and the procedures for elaborating and presenting data within the financial statements such that the users to benefit from credible and transparent information. One of the major issues arising with respect to the performance of an entity aims to prepare a unique situation on the company performance, namely:“the statement of the comprehensive income”, having as primordial objective the facility of forecasting the performance, within which the deferred taxes generated by the subventions for investments are an essential element with an important predictive value. In this context, starting from the main differences between the provisions of the national, Anglo-Saxon accounting regulations and those of the international reference system with respect to the predictive value of the deferred taxes and continuing with the occurrence and evolution of the deferred taxes generated by the subventions for investments, the study proposes to highlight the predictive value of the deferred taxes generated by the subventions for investments, provided o the users by the information of annual financial statements.

  2. Foresight beyond the very next event: Four-year-olds can link past and deferred future episodes

    Directory of Open Access Journals (Sweden)

    Jonathan eRedshaw

    2013-07-01

    Full Text Available Previous experiments have demonstrated that by four years of age children can use information from a past episode to solve a problem for the very next future episode. However, it remained unclear whether four-year-olds can similarly use such information to solve a problem for a more removed future episode that is not of immediate concern. In the current study we introduced four-year-olds to problems in one room before taking them to another room and distracting them for 15 minutes. The children were then offered a choice of items to place into a bucket that was to be taken back to the first room when a five-minute sand-timer had completed a cycle. Across two conceptually distinct domains, the children placed the item that could solve the deferred future problem above chance level. This result demonstrates that by 48 months many children can recall a problem from the past and act in the present to solve that problem for a deferred future episode. We discuss implications for theories about the nature of episodic foresight.

  3. Repeat Courses of Stereotactic Radiosurgery (SRS), Deferring Whole-Brain Irradiation, for New Brain Metastases After Initial SRS

    Energy Technology Data Exchange (ETDEWEB)

    Shultz, David B.; Modlin, Leslie A.; Jayachandran, Priya; Von Eyben, Rie; Gibbs, Iris C. [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States); Choi, Clara Y.H. [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States); Department of Radiation Oncology, Santa Clara Valley Medical Center, San Jose, California (United States); Chang, Steven D.; Harsh, Griffith R.; Li, Gordon; Adler, John R. [Department of Neurosurgery, Stanford University School of Medicine, Stanford, California (United States); Hancock, Steven L. [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States); Soltys, Scott G., E-mail: sgsoltys@stanford.edu [Department of Radiation Oncology, Stanford University School of Medicine, Stanford, California (United States)

    2015-08-01

    Purpose: To report the outcomes of repeat stereotactic radiosurgery (SRS), deferring whole-brain radiation therapy (WBRT), for distant intracranial recurrences and identify factors associated with prolonged overall survival (OS). Patients and Methods: We retrospectively identified 652 metastases in 95 patients treated with 2 or more courses of SRS for brain metastases, deferring WBRT. Cox regression analyzed factors predictive for OS. Results: Patients had a median of 2 metastases (range, 1-14) treated per course, with a median of 2 courses (range, 2-14) of SRS per patient. With a median follow-up after first SRS of 15 months (range, 3-98 months), the median OS from the time of the first and second course of SRS was 18 (95% confidence interval [CI] 15-24) and 11 months (95% CI 6-17), respectively. On multivariate analysis, histology, graded prognostic assessment score, aggregate tumor volume (but not number of metastases), and performance status correlated with OS. The 1-year cumulative incidence, with death as a competing risk, of local failure was 5% (95% CI 4-8%). Eighteen (24%) of 75 deaths were from neurologic causes. Nineteen patients (20%) eventually received WBRT. Adverse radiation events developed in 2% of SRS sites. Conclusion: Multiple courses of SRS, deferring WBRT, for distant brain metastases after initial SRS, seem to be a safe and effective approach. The graded prognostic assessment score, updated at each course, and aggregate tumor volume may help select patients in whom the deferral of WBRT might be most beneficial.

  4. Qualitative evaluation of a deferred consent process in paediatric emergency research: a PREDICT study

    OpenAIRE

    Furyk, Jeremy; McBain-Rigg, Kristin; Watt, Kerrianne; Emeto, Theophilus I; Franklin, Richard C; Franklin, Donna; Schibler, Andreas; Dalziel, Stuart R; Babl, Franz E; Wilson, Catherine; Phillips, Natalie; Ray, Robin

    2017-01-01

    Background A challenge of conducting research in critically ill children is that the therapeutic window for the intervention may be too short to seek informed consent prior to enrolment. In specific circumstances, most international ethical guidelines allow for children to be enrolled in research with informed consent obtained later, termed deferred consent (DC) or retrospective consent. There is a paucity of data on the attitudes of parents to this method of enrolment in paediatric emergency...

  5. Immediate or deferred adjustment of drug regimens in multidose drug dispensing systems.

    Science.gov (United States)

    Mertens, Bram J; Kwint, Henk-Frans; van Marum, Rob J; Bouvy, Marcel L

    2018-05-18

    Multidose drug dispensing (MDD) is used to help patients take their medicines appropriately. Little is known about drug regimen changes within these MDD systems and how they are effectuated by the community pharmacist. Manual immediate adjustments of the MDD system could introduce dispensing errors. MDD guidelines therefore recommend to effectuate drug regimen changes at the start of a new MDD system. The aim of this study was to investigate the frequency, type, procedure followed, immediate necessity, and time taken to make MDD adjustments. This was a cross-sectional study in eight community pharmacies in the Netherlands. All adjustments to MDD systems were systematically documented for 3 weeks by the community pharmacist. Overall, 261 MDD adjustments involving 364 drug changes were documented for 250 patients: 127 (35%) drug changes involved the addition of a new drug, 124 (34%) a change in dosage, and 95 (26%) drug discontinuation. Of the MDD adjustments, 135 (52%) were effectuated immediately: 81 (31%) by adjusting the MDD system manually, 49 (19%) by temporarily dispensing the drug separately from the MDD system, and 5 (2%) by ordering a new MDD system. Pharmacists considered that 36 (27%) of the immediate MDD adjustments could have been deferred until the next MDD system was produced. Immediate adjustment took significantly longer than deferred adjustment (p < 0.001). This study shows that in patients using MDD systems, over half of the drug regimen changes are adjusted immediately. The necessity of these immediate changes should be critically evaluated. Copyright © 2018. Published by Elsevier Inc.

  6. Optimal Portfolio Choice with Annuitization

    NARCIS (Netherlands)

    Koijen, R.S.J.; Nijman, T.E.; Werker, B.J.M.

    2006-01-01

    We study the optimal consumption and portfolio choice problem over an individual's life-cycle taking into account annuity risk at retirement. Optimally, the investor allocates wealth at retirement to nominal, inflation-linked, and variable annuities and conditions this choice on the state of the

  7. Improved quality of life with immediate versus deferred initiation of antiretroviral therapy in early asymptomatic HIV infection.

    Science.gov (United States)

    Lifson, Alan R; Grund, Birgit; Gardner, Edward M; Kaplan, Richard; Denning, Eileen; Engen, Nicole; Carey, Catherine L; Chen, Fabian; Dao, Sounkalo; Florence, Eric; Sanz, Jesus; Emery, Sean

    2017-04-24

    To determine if immediate compared to deferred initiation of antiretroviral therapy (ART) in healthy persons living with HIV had a more favorable impact on health-related quality of life (QOL), or self-assessed physical, mental, and overall health status. QOL was measured in the Strategic Timing of Antiretroviral Therapy study, which randomized healthy ART-naive persons living with HIV with CD4 cell counts above 500 cells/μl from 35 countries to immediate versus deferred ART. At baseline, months 4 and 12, then annually, participants completed a visual analog scale (VAS) for 'perceived current health' and the Short-Form 12-Item Health Survey version 2 from which the following were computed: general health perception; physical component summary (PCS); and mental component summary (MCS); the VAS and general health were rated from 0 (lowest) to 100 (highest). QOL at study entry was high (mean scores: VAS = 80.9, general health = 72.5, PCS = 53.7, MCS = 48.2). Over a mean follow-up of 3 years, changes in all QOL measures favored the immediate group (P < 0.001); estimated differences were as follows: VAS = 1.9, general health = 3.6, PCS = 0.8, MCS = 0.9. When QOL changes were assessed across various demographic and clinical subgroups, treatment differences continued to favor the immediate group. QOL was poorer in those experiencing primary outcomes; however, when excluding those with primary events, results remained favorable for immediate ART recipients. In an international randomized trial in ART-naive participants with above 500 CD4 cells/μl, there were modest but significant improvements in self-assessed QOL among those initiating ART immediately compared to deferring treatment, supporting patient-perceived health benefits of initiating ART as soon as possible after an HIV diagnosis.

  8. The evolution of prestige: freely conferred deference as a mechanism for enhancing the benefits of cultural transmission.

    Science.gov (United States)

    Henrich, J; Gil-White, F J.

    2001-05-01

    This paper advances an "information goods" theory that explains prestige processes as an emergent product of psychological adaptations that evolved to improve the quality of information acquired via cultural transmission. Natural selection favored social learners who could evaluate potential models and copy the most successful among them. In order to improve the fidelity and comprehensiveness of such ranked-biased copying, social learners further evolved dispositions to sycophantically ingratiate themselves with their chosen models, so as to gain close proximity to, and prolonged interaction with, these models. Once common, these dispositions created, at the group level, distributions of deference that new entrants may adaptively exploit to decide who to begin copying. This generated a preference for models who seem generally "popular." Building on social exchange theories, we argue that a wider range of phenomena associated with prestige processes can more plausibly be explained by this simple theory than by others, and we test its predictions with data from throughout the social sciences. In addition, we distinguish carefully between dominance (force or force threat) and prestige (freely conferred deference).

  9. Immune control of HIV-1 infection after therapy interruption: immediate versus deferred antiretroviral therapy

    Directory of Open Access Journals (Sweden)

    Bernaschi Massimo

    2009-10-01

    Full Text Available Abstract Background The optimal stage for initiating antiretroviral therapies in HIV-1 bearing patients is still a matter of debate. Methods We present computer simulations of HIV-1 infection aimed at identifying the pro et contra of immediate as compared to deferred Highly Active Antiretroviral Therapy (HAART. Results Our simulations highlight that a prompt specific CD8+ cytotoxic T lymphocytes response is detected when therapy is delayed. Compared to very early initiation of HAART, in deferred treated patients CD8+ T cells manage to mediate the decline of viremia in a shorter time and, at interruption of therapy, the virus experiences a stronger immune pressure. We also observe, however, that the immunological effects of the therapy fade with time in both therapeutic regimens. Thus, within one year from discontinuation, viral burden recovers to the value at which it would level off in the absence of therapy. In summary, simulations show that immediate therapy does not prolong the disease-free period and does not confer a survival benefit when compared to treatment started during the chronic infection phase. Conclusion Our conclusion is that, since there is no therapy to date that guarantees life-long protection, deferral of therapy should be preferred in order to minimize the risk of adverse effects, the occurrence of drug resistances and the costs of treatment.

  10. STRUCTURE AND NUTRITIVE VALUE OF DEFERRED PASTURE OF BRACHIARIA DECUMBENS CV. BASILISK DURING THE GRAZING PERIOD

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2011-07-01

    Full Text Available The experiment aimed to understand the effect of grazing period on morphology and nutritive value of deferred Brachiaria decumbens cv. Basilisk pasture and on hand-plucking sample with cattle. Subdivided plots were used according to a randomized block design with two replicates. Four grazing periods (1, 31, 57 and 88 days and two forage samples (available in pasture (AP and obtained by hand-plucking (HP were studied. The live leaf laminae (LLL, potentially digestible neutral detergent fiber (PDNDF, potentially digestible dry matter (PDDM and crude protein (CP levels were higher and dead leaf laminae (DLL, and dead stem (DS, neutral detergent fiber (NDF and indigestible NDF percentages were lower in sample of HP in relation to forage AP. The grazing period decreased linearly the LLL, PDNDF, PDDM percentages, as well as increased linearly DS and indigestible NDF levels in forages. The potential selectivity indexes (PSI of LLL and indigestible NDF increased linearly with grazing period. The PSI of live stem was smaller and the PSI of CP was higher in interim periods of grazing. The reduction in deferring period results in B. decumbens with better morphological composition and nutritional value, which favors the animal selectivity.

  11. What Infant Memory Tells Us about Infantile Amnesia: Long-Term Recall and Deferred Imitation

    OpenAIRE

    Meltzoff, Andrew N.

    1995-01-01

    Long-term recall memory was assessed using a nonverbal method requiring subjects to reenact a past event from memory (deferred imitation). A large sample of infants (N = 192), evenly divided between 14- and 16-months old, was tested across two experiments. A delay of 2 months was used in Experiment 1 and a delay of 4 months in Experiment 2. In both experiments two treatment groups were used, In one treatment group, motor practice (immediate imitation) was allowed before the delay was imposed;...

  12. The Effects of Deferred Action for Childhood Arrivals on the Educational Outcomes of Undocumented Students

    OpenAIRE

    Hsin, Amy; Ortega, Francesc

    2017-01-01

    Deferred Action for Childhood Arrivals (DACA) is the first large-scale immigration reform to affect undocumented immigrants in the United States in decades and offers eligible undocumented youth temporary relief from deportation and renewable work permits. While DACA has improved the economic conditions and mental health of undocumented immigrants, we do not know how DACA improves the social mobility of undocumented immigrants through its effect on educational attainment. This paper uses admi...

  13. The Effects of DACAmentation: The Impact of Deferred Action for Childhood Arrivals on Unauthorized Immigrants

    OpenAIRE

    Pope, Nolan G.

    2016-01-01

    As the largest immigration policy in 25 years, Deferred Action for Childhood Arrivals (DACA) made deportation relief and work authorization available to 1.7 million unauthorized immigrants. This paper looks at how DACA affects DACA-eligible immigrants' labor market outcomes. I use a difference-in-differences design for unauthorized immigrants near the criteria cutoffs for DACA eligibility. I find DACA increases the likelihood of working by increasing labor force participation and decreasing t...

  14. Impact of a deferred recruitment model in a randomised controlled trial in primary care (CREAM study).

    Science.gov (United States)

    Shepherd, Victoria; Thomas-Jones, Emma; Ridd, Matthew J; Hood, Kerenza; Addison, Katy; Francis, Nick A

    2017-11-10

    Recruitment of participants is particularly challenging in primary care, with less than a third of randomised controlled trials (RCT) achieving their target within the original time frame. Participant identification, consent, randomisation and data collection can all be time-consuming. Trials recruiting an incident, as opposed to a prevalent, population may be particularly affected. This paper describes the impact of a deferred recruitment model in a RCT of antibiotics for children with infected eczema in primary care, which required the recruitment of cases presenting acutely. Eligible children were identified by participating general practitioners (GPs) and referred to a study research nurse, who then visited them at home. This allowed the consent and recruitment processes to take place outside the general practice setting. Information was recorded about patients who were referred and recruited, or if not, the reasons for non-recruitment. Data on recruitment challenges were collected through semi-structured interviews and questionnaires with a sample of participating GPs. Data were thematically analysed to identify key themes. Of the children referred to the study 34% (58/171) were not recruited - 48% (28/58) because of difficulties arranging a baseline visit within the defined time frame, 31% (18/58) did not meet the study inclusion criteria at the time of nurse assessment, and 21% (12/58) declined participation. GPs had positive views about the recruitment process, reporting that parents valued and benefitted from additional contact with a nurse. GPs felt that the deferred recruitment model did not negatively impact on the study. GPs and parents recognised the benefits of deferred recruitment, but these did not translate into enhanced recruitment of participants. The model resulted in the loss of a third of children who were identified by the GP as eligible, but not subsequently recruited to the study. If the potential for improving outcomes in primary care

  15. From patient deference towards negotiated and precarious informality: An Eliasian analysis of English general practitioners' understandings of changing patient relations

    NARCIS (Netherlands)

    Brown, P.R.; Elston, M.A.; Gabe, J.

    2015-01-01

    This article contributes to sociological debates about trends in the power and status of medical professionals, focussing on claims that deferent patient relations are giving way to a more challenging consumerism. Analysing data from a mixed methods study involving general practitioners in England,

  16. Relations between 18-month-olds' gaze pattern and target action performance: a deferred imitation study with eye tracking.

    Science.gov (United States)

    Óturai, Gabriella; Kolling, Thorsten; Knopf, Monika

    2013-12-01

    Deferred imitation studies are used to assess infants' declarative memory performance. These studies have found that deferred imitation performance improves with age, which is usually attributed to advancing memory capabilities. Imitation studies, however, are also used to assess infants' action understanding. In this second research program it has been observed that infants around the age of one year imitate selectively, i.e., they imitate certain kinds of target actions and omit others. In contrast to this, two-year-olds usually imitate the model's exact actions. 18-month-olds imitate more exactly than one-year-olds, but more selectively than two-year-olds, a fact which makes this age group especially interesting, since the processes underlying selective vs. exact imitation are largely debated. The question, for example, if selective attention to certain kinds of target actions accounts for preferential imitation of these actions in young infants is still open. Additionally, relations between memory capabilities and selective imitation processes, as well as their role in shaping 18-month-olds' neither completely selective, nor completely exact imitation have not been thoroughly investigated yet. The present study, therefore, assessed 18-month-olds' gaze toward two types of actions (functional vs. arbitrary target actions) and the model's face during target action demonstration, as well as infants' deferred imitation performance. Although infants' fixation times to functional target actions were not longer than to arbitrary target actions, they imitated the functional target actions more frequently than the arbitrary ones. This suggests that selective imitation does not rely on selective gaze toward functional target actions during the demonstration phase. In addition, a post hoc analysis of interindividual differences suggested that infants' attention to the model's social-communicative cues might play an important role in exact imitation, meaning the imitation

  17. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Science.gov (United States)

    2010-04-01

    ...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...

  18. Participation in Black Lives Matter and Deferred Action for Childhood Arrivals: Modern Activism among Black and Latino College Students

    Science.gov (United States)

    Hope, Elan C.; Keels, Micere; Durkee, Myles I.

    2016-01-01

    Political activism is one way racially/ethnically marginalized youth can combat institutional discrimination and seek legislative change toward equality and justice. In the current study, we examine participation in #BlackLivesMatter (BLM) and advocacy for Deferred Action for Childhood Arrivals (DACA) as political activism popular among youth.…

  19. Can Authorization Reduce Poverty among Undocumented Immigrants? Evidence from the Deferred Action for Childhood Arrivals Program

    OpenAIRE

    Amuedo-Dorantes, Catalina; Antman, Francisca M.

    2016-01-01

    We explore the impact of authorization on the poverty exposure of households headed by undocumented immigrants. The identification strategy makes use of the 2012 Deferred Action for Childhood Arrivals (DACA) program, which provided a temporary work authorization and reprieve from deportation to eligible immigrants. Using a difference-in-differences approach, we compare DACA-eligible to DACA-ineligible likely unauthorized immigrants, before and after the program implementation. We find that DA...

  20. Is selective attention the basis for selective imitation in infants? An eye-tracking study of deferred imitation with 12-month-olds.

    Science.gov (United States)

    Kolling, Thorsten; Oturai, Gabriella; Knopf, Monika

    2014-08-01

    Infants and children do not blindly copy every action they observe during imitation tasks. Research demonstrated that infants are efficient selective imitators. The impact of selective perceptual processes (selective attention) for selective deferred imitation, however, is still poorly described. The current study, therefore, analyzed 12-month-old infants' looking behavior during demonstration of two types of target actions: arbitrary versus functional actions. A fully automated remote eye tracker was used to assess infants' looking behavior during action demonstration. After a 30-min delay, infants' deferred imitation performance was assessed. Next to replicating a memory effect, results demonstrate that infants do imitate significantly more functional actions than arbitrary actions (functionality effect). Eye-tracking data show that whereas infants do not fixate significantly longer on functional actions than on arbitrary actions, amount of fixations and amount of saccades differ between functional and arbitrary actions, indicating different encoding mechanisms. In addition, item-level findings differ from overall findings, indicating that perceptual and conceptual item features influence looking behavior. Looking behavior on both the overall and item levels, however, does not relate to deferred imitation performance. Taken together, the findings demonstrate that, on the one hand, selective imitation is not explainable merely by selective attention processes. On the other hand, notwithstanding this reasoning, attention processes on the item level are important for encoding processes during target action demonstration. Limitations and future studies are discussed. Copyright © 2014 Elsevier Inc. All rights reserved.

  1. 17 CFR 270.6c-10 - Exemption for certain open-end management investment companies to impose deferred sales loads.

    Science.gov (United States)

    2010-04-01

    ... management investment companies to impose deferred sales loads. 270.6c-10 Section 270.6c-10 Commodity and... ACT OF 1940 § 270.6c-10 Exemption for certain open-end management investment companies to impose... purposes of this section: (1) Company means a registered open-end management investment company, other than...

  2. DACA at the Two-Year Mark: A National and State Profile of Youth Eligible and Applying for Deferred Action

    Science.gov (United States)

    Batalova, Jeanne; Hooker, Sarah; Capps, Randy

    2014-01-01

    Since the Obama administration launched the Deferred Action for Childhood Arrivals (DACA) program in 2012, which offers temporary relief from deportation and the right to apply for work authorization for certain unauthorized immigrants who came to the United States as children, 55 percent of the 1.2 million youth who immediately met the program's…

  3. Health consequences of the US Deferred Action for Childhood Arrivals (DACA) immigration programme: a quasi-experimental study

    OpenAIRE

    Atheendar S Venkataramani, DrMD; Sachin J Shah, MD; Rourke O'Brien, PhD; Ichiro Kawachi, ProfPhD; Alexander C Tsai, MD

    2017-01-01

    Summary: Background: The effects of changes in immigration policy on health outcomes among undocumented immigrants are not well known. We aimed to examine the physical and mental health effects of the Deferred Action for Childhood Arrivals (DACA) programme, a 2012 US immigration policy that provided renewable work permits and freedom from deportation for a large number of undocumented immigrants. Methods: We did a retrospective, quasi-experimental study using nationally representative, repea...

  4. 77 FR 24857 - Interim Final Determination To Stay and Defer Sanctions, San Joaquin Valley Unified Air Pollution...

    Science.gov (United States)

    2012-04-26

    ...EPA is making an interim final determination to stay the imposition of offset sanctions and to defer the imposition of highway sanctions based on a proposed approval of revisions to the San Joaquin Valley Unified Air Pollution Control District (SJVUAPCD) portion of the California State Implementation Plan (SIP) published elsewhere in this Federal Register. The revisions concern SJVUAPCD Rule 4352, Solid Fuel Fired Boilers, Steam Generators and Process Heaters.

  5. Infrastructure investment for tomorrow: A financing plan to eliminate the deferred maintenance on the nation's roads

    OpenAIRE

    Regan, Edward V.

    1994-01-01

    The author presents a long-term public investment proposal to preserve and upgrade the nation's infrastructure system, offering a unique financing plan to eliminate much of the backlog of deferred maintenance that plagues America's roads and bridges. The plan would allow states and municipalities to get out from under this burden with a one-time upgrading program, and then attain a new capacity to maintain and improve their infrastructure networks. Regan concludes that the goal of long-term i...

  6. Securing Retirement at a Young Age. Exploring the Intention to Buy Longevity Annuities through an Extended Version of the Theory of Planned Behavior

    Directory of Open Access Journals (Sweden)

    Costanza Nosi

    2017-06-01

    Full Text Available Since the early 90s, Italy has undergone radical changes in the regulations of the public pension system aimed at mending its main drawbacks and improving sustainability in the long run. The reforms were intended to recover the national economy through a significant reduction of benefits by increasing, particularly for younger people, individual responsibility for the accumulation of retirement wealth. Adopting an enhanced version of the Theory of Planned Behavior (TPB, which includes affective reactions, the present paper aims to understand the factors influencing the intention to enroll in a private pension plan through the purchase of longevity annuity coverage on the part of young adults. A purposive sample of 7480 Italian people aged 25–35 participated in the survey. Collected data were analyzed adopting an ordinal logistic regression (OLR model. The findings confirm the predictive power of the TPB in the financial field of longevity annuity buying, show that anticipated affective reactions increase the predictive power of the TPB model, and reveal that the influence of the investigated constructs varies alongside people’s willingness to purchase. The outcomes provide useful recommendations to the policy maker and private companies to favor the adoption of wide-spread desired behaviors among citizenships.

  7. Undocumented students pursuing medical education: The implications of deferred action for childhood arrivals (DACA).

    Science.gov (United States)

    Balderas-Medina Anaya, Yohualli; del Rosario, Mithi; Doyle, Lawrence Hy; Hayes-Bautista, David E

    2014-12-01

    There are about 1.8 million young immigrants in the United States who came or were brought to the country without documentation before the age of 16. These youth have been raised and educated in the United States and have aspirations and educational achievements similar to those of their native-born peers. However, their undocumented status has hindered their pursuit of higher education, especially in medical and other graduate health sciences. Under a new discretionary policy, Deferred Action for Childhood Arrivals (DACA), many of these young immigrants are eligible to receive permission to reside and work in the United States. DACA defers deportation of eligible, undocumented youth and grants lawful presence in the United States, work permits, Social Security numbers, and, in most states, driver's licenses. These privileges have diminished the barriers undocumented students traditionally have faced in obtaining higher education, specifically in pursuing medicine. With the advent of DACA, students are slowly matriculating into U.S. medical schools and residencies. However, this applicant pool remains largely untapped. In the face of a physician shortage and the implementation of the Affordable Care Act, an increase in matriculation of qualified undocumented students would be greatly beneficial. This Perspective is intended to begin discussion within the academic medicine community of the implications of DACA in reducing barriers for the selection and matriculation of undocumented medical students and residents. Moreover, this Perspective is a call to peers in the medical community to support undocumented students seeking access to medical school, residency, and other health professions.

  8. Deconstructing the risk for malaria in United States donors deferred for travel to Mexico.

    Science.gov (United States)

    Spencer, Bryan; Kleinman, Steven; Custer, Brian; Cable, Ritchard; Wilkinson, Susan L; Steele, Whitney; High, Patrick M; Wright, David

    2011-11-01

    More than 66,000 blood donors are deferred annually in the United States due to travel to malaria-endemic areas of Mexico. Mexico accounts for the largest share of malaria travel deferrals, yet it has extremely low risk for malaria transmission throughout most of its national territory, suggesting a suboptimal balance between blood safety and availability. This study sought to determine whether donor deferral requirements might be relaxed for parts of Mexico without compromising blood safety. Travel destination was recorded from a representative sample of presenting blood donors deferred for malaria travel from six blood centers during 2006. We imputed to these donors reporting Mexican travel a risk for acquiring malaria equivalent to Mexican residents in the destination location, adjusted for length of stay. We extrapolated these results to the overall US blood donor population. Risk for malaria in Mexico varies significantly across endemic areas and is greatest in areas infrequently visited by study donors. More than 70% of blood donor deferrals were triggered by travel to the state of Quintana Roo on the Yucatán Peninsula, an area of very low malaria transmission. Eliminating the travel deferral requirement for all areas except the state of Oaxaca might result in the recovery of almost 65,000 blood donors annually at risk of approximately one contaminated unit collected every 20 years. Deferral requirements should be relaxed for presenting donors who traveled to areas within Mexico that confer exceptionally small risks for malaria, such as Quintana Roo. © 2011 American Association of Blood Banks.

  9. Changes in inflammatory and coagulation biomarkers: a randomized comparison of immediate versus deferred antiretroviral therapy in patients with HIV infection

    DEFF Research Database (Denmark)

    Baker, Jason V; Neuhaus, Jacqueline; Duprez, Daniel

    2011-01-01

    Among a subgroup of participants in the Strategies for Management of Antiretroviral Therapy (SMART) Trial that were naïve to antiretroviral therapy (ART) or off ART (6 months or longer) at study entry, risk of AIDS and serious non-AIDS events were increased for participants who deferred ART compa...

  10. 78 FR 12243 - Interim Final Determination To Stay and Defer Sanctions, Placer County Air Pollution Control...

    Science.gov (United States)

    2013-02-22

    ...EPA is making an interim final determination to stay the imposition of offset sanctions and to defer the imposition of highway sanctions based on a proposed approval of a revision to the Placer County Air Pollution Control District (PCAPCD) and Feather River Air Quality Management District (FRAQMD) portion of the California State Implementation Plan (SIP) published elsewhere in this Federal Register. The SIP revision concerns two permitting rules submitted by the PCAPCD and FRAQMD, respectively: Rule 502, New Source Review, and Rule 10.1, New Source Review.

  11. Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets

    Directory of Open Access Journals (Sweden)

    Fernando Drago Lorencini

    2012-04-01

    Full Text Available The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted into Law 11.941/2009, certain accounting choices were allowed during the transition period. The Brazilian GAAPs allowed for restructuring costs and costs related to opening a new facility to be recognised as assets. As a transitional provision, companies were allowed to choose between maintaining or eliminating these values. In this paper, we attempted to identify which company characteristics were associated with this accounting choice. The final sample consisted of Brazilian companies listed on the BM & FBOVESPA, and a logistic regression identified two characteristics. Participation in one of the three different corporate governance levels of the BM & FBOVESPA was associated with the choice to derecognise the deferred assets, while companies decided to maintain the deferred asset if it was relatively large. The empirical evidence reported here contributes to the literature by explaining the manner in which a set of firm characteristics is related to a firm's accounting choices.

  12. 26 CFR 1.817-5 - Diversification requirements for variable annuity, endowment, and life insurance contracts.

    Science.gov (United States)

    2010-04-01

    ... issuer or holder of the variable contract must agree to make such adjustments or pay such amounts as may... quarter because of a discrepancy between the value of its assets and the diversification requirements unless such discrepancy exists immediately after the acquisition of any asset and such discrepancy is...

  13. Short communication: immediate and deferred milk production responses to concentrate supplements in cows grazing fresh pasture.

    Science.gov (United States)

    Roche, J R; Kay, J K; Rius, A G; Grala, T M; Sheahan, A J; White, H M; Phyn, C V C

    2013-04-01

    The objective of this study was to determine the increase in milk production from supplementation that occurred after supplementation ceased. This portion of the total response (i.e., the deferred response), although accepted, is generally not accounted for in short-term component research projects, but it is important in determining the economic impact of supplementary feeding. Fifty-nine multiparous Holstein-Friesian dairy cows were offered a generous allowance of spring pasture [>45 kg of dry matter (DM)/cow per day) and were supplemented with 0, 3, or 6 kg (DM)/d of pelleted concentrate (half of the allowance at each milking event) in a complete randomized design. Treatments were imposed for the first 12 wk of lactation. Treatments were balanced for cow age (5.4 ± 1.68 yr), calving date (July 27 ± 26.0 d), and genetic merit for milk component yield. During the period of supplementation, milk yield and the yield of milk components increased (1.19 kg of milk, 0.032 kg of fat, 0.048 kg of protein, and 0.058 kg of lactose/kg of concentrate DM consumed), but neither body condition score nor body weight was affected. After concentrate supplementation ceased and cows returned to a common diet of fresh pasture, milk and milk component yields remained greater for 3 wk in the cows previously supplemented. During this 3-wk period, cows that previously received 3 and 6 kg of concentrate DM per day produced an additional 2.3 and 4.5 kg of milk/d, 0.10 and 0.14 kg of fat/d, 0.10 and 0.14 kg of protein/d, and 0.10 and 0.19 kg of lactose/d, respectively, relative to unsupplemented cows. This is equivalent to an additional 0.19 kg of milk, 0.006 kg of fat, 0.006 kg of protein, and 0.008 kg of lactose per 1 kg of concentrate DM previously consumed, which would not be accounted for in the immediate response. As a result of this deferred response to supplements, the total milk production benefit to concentrate supplements is between 7% (lactose yield) and 32% (fat yield) greater

  14. One Step In and One Step Out : The Lived Experience of the Deferred Action for Childhood Arrivals Program

    OpenAIRE

    Kosnac, Hillary Sue

    2014-01-01

    After over a decade of congressional stalemate on the Development, Relief and Education for Alien Minors (DREAM) Act, the Obama administration announced the Deferred Action for Childhood Arrivals (DACA) program in the summer of 2012. A form of prosecutorial discretion, DACA offers certain undocumented youth a two-year reprieve from deportation, employment authorization and, in some states like California, a driver's license. Nevertheless, because DACA does not provide a pathway to citizenship...

  15. What parents of children who have received emergency care think about deferring consent in randomised trials of emergency treatments: postal survey.

    Directory of Open Access Journals (Sweden)

    Carrol Gamble

    Full Text Available To investigate parents' views about deferred consent to inform management of trial disclosure after a child's death.A postal questionnaire survey was sent to members of the Meningitis Research Foundation UK charity, whose child had suffered from bacterial meningitis or meningococcal septicaemia within the previous 5 years. Main outcome measures were acceptability of deferred consent; timing of requesting consent; and the management of disclosure of the trial after a child's death.220 families were sent questionnaires of whom 63 (29% were bereaved. 68 families responded (31%, of whom 19 (28% were bereaved. The majority (67% was willing for their child to be involved in the trial without the trial being explained to them beforehand; 70% wanted to be informed about the trial as soon as their child's condition had stabilised. In the event of a child's death before the trial could be discussed the majority of bereaved parents (66% 12/18 anticipated wanting to be told about the trial at some time. This compared with 37% (18/49 of non-bereaved families (p = 0.06. Parents' free text responses indicated that the word 'trial' held strongly negative connotations. A few parents regarded gaps in the evidence base about emergency treatments as indicating staff lacked expertise to care for a critically ill child. Bereaved parents' free text responses indicated the importance of individualised management of disclosure about a trial following a child's death.Deferred consent is acceptable to the majority of respondents. Parents whose children had recovered differed in their views compared to bereaved parents. Most bereaved parents would want to be informed about the trial in the aftermath of a child's death, although a minority strongly opposed such disclosure. Distinction should be drawn between the views of bereaved and non-bereaved parents when considering the acceptability of different consent processes.

  16. Deferred Action: Theoretical model of process architecture design for emergent business processes

    Directory of Open Access Journals (Sweden)

    Patel, N.V.

    2007-01-01

    Full Text Available E-Business modelling and ebusiness systems development assumes fixed company resources, structures, and business processes. Empirical and theoretical evidence suggests that company resources and structures are emergent rather than fixed. Planning business activity in emergent contexts requires flexible ebusiness models based on better management theories and models . This paper builds and proposes a theoretical model of ebusiness systems capable of catering for emergent factors that affect business processes. Drawing on development of theories of the ‘action and design’class the Theory of Deferred Action is invoked as the base theory for the theoretical model. A theoretical model of flexible process architecture is presented by identifying its core components and their relationships, and then illustrated with exemplar flexible process architectures capable of responding to emergent factors. Managerial implications of the model are considered and the model’s generic applicability is discussed.

  17. From patient deference towards negotiated and precarious informality: An Eliasian analysis of English general practitioners' understandings of changing patient relations.

    Science.gov (United States)

    Brown, Patrick; Elston, Mary Ann; Gabe, Jonathan

    2015-12-01

    This article contributes to sociological debates about trends in the power and status of medical professionals, focussing on claims that deferent patient relations are giving way to a more challenging consumerism. Analysing data from a mixed methods study involving general practitioners in England, we found some support for the idea that an apparent 'golden age' of patient deference is receding. Although not necessarily expressing nostalgia for such doctor-patient relationships, most GPs described experiencing disruptive or verbally abusive interactions at least occasionally and suggested that these were becoming more common. Younger doctors tended to rate patients as less respectful than their older colleagues but were also more likely to be egalitarian in attitude. Our data suggest that GPs, especially younger ones, tend towards a more informal yet limited engagement with their patients and with the communities in which they work. These new relations might be a basis for mutual respect between professionals and patients in the consulting room, but may also generate uncertainty and misunderstanding. Such shifts are understood through an Eliasian framework as the functional-democratisation of patient-doctor relations via civilising processes, but with this shift existing alongside decivilising tendencies involving growing social distance across broader social figurations. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

  18. ‘Humblewise’: Deference and Complaint in the Court of Requests

    Directory of Open Access Journals (Sweden)

    Liam J. Meyer

    2015-03-01

    Full Text Available When servants, laborers, and apprentices sued their masters for back wages or mistreatment in the Court of Requests they took advantage of the court’s doctrine of equity. Since these plaintiffs often lacked the strict written proofs required by common law, or were bound by unfair written contracts, they badly needed an equitable jurisdiction where fairness, extenuating circumstances, and broad social mores could overrule the letter of the law. The formal tropes of their Complaints negotiate the tension between these two conceptions of justice and reveal how that tension relates to early seventeenth century economic culture, where customary ideas about patronage and hierarchical obligations coexisted with emerging notions of self-interest and contractual equality. In appealing to the court with older but still vibrant discourses of social justice and mutual obligation, plaintiffs modulated their Complaints with expressions of deference and helplessness. Their pleadings therefore take the sophisticated rhetorical form of self-assertion articulated as abject submission. The documents are highly mediated by lawyers and institutional constraints, but nevertheless reveal subordinates tactically using expressions of weakness to elicit pathos and use the ideology of paternalism against their masters.

  19. Estrutura do capim-braquiária durante o diferimento da pastagem - doi: 10.4025/actascianimsci.v32i2.7922 Signalgrass structure during pasture deferment - doi: 10.4025/actascianimsci.v32i2.7922

    Directory of Open Access Journals (Sweden)

    Marcela Azevedo Magalhães

    2010-07-01

    Full Text Available O experimento foi realizado para avaliar o número de perfilhos, a massa de forragem e de seus componentes morfológicos em pastos de Brachiaria decumbens cv. Basilisk durante o diferimento da pastagem. Os tratamentos foram quatro períodos de diferimento (18, 46, 74 e 121 dias, a partir de 8/3/2004. O delineamento foi em blocos casualizados com duas repetições. Foram determinados os números de perfilhos vegetativos (PV, reprodutivos (PR e mortos (PM, bem como as massas de lâmina foliar verde (MLV, colmo verde (MCV e forragem morta (MFM. Durante o período de diferimento houve redução no número de PV (de 1.491 para 944 perfilhos m-2. Os números de PR e PM não foram influenciados pelo período de diferimento e suas médias foram 211 e 456 perfilhos m-2, respectivamente. O período de diferimento causou incremento nas MCV (de 2.965 para 4.877 kg ha-1 de massa seca e MFM (2.324 para 4.823 kg ha-1 de massa seca, porém não influenciou a MLV (em média, 2.047 kg ha-1 de massa seca. Em Viçosa, Estado de Minas Gerais, o pasto de B. decumbens, adubado com nitrogênio e diferido no início de março, pode permanecer diferido por cerca de 70 dias para conciliar produção de forragem em quantidade com boa composição morfológica.This experiment was performed aiming to evaluate tiller population density, forage mass and its morphological components on pastures of Brachiaria decumbens cv. Basilisk. during deferment. The treatments encompassed four deferred grazing periods (18, 46, 74 and 121 days. A randomized block design with two replications was used. The numbers of vegetative tillers (VT, reproductive tillers (RT and dead tillers (DT in the pasture were determined. The masses of green leaf blade (GLBM, dead stem (DSM and dead forage (DFM were also determined. There was a reduction in the number of VT (from 1,491 to 944 tiller m-2 during the deferment period. RT and DT numbers were not influenced by the deferment periods. Their averages were

  20. The decline of judicial deference to medical opinion in medical negligence litigation in Malaysia.

    Science.gov (United States)

    Kassim, Puteri Nemie J

    2008-06-01

    The decision of the Federal Court of Malaysia in abandoning the Bolam principle in relation to doctor's duty to disclose risks has clearly marked the decline of judicial deference to medical opinion in medical negligence litigation in Malaysia. It is undeniable that the Bolam principle has acted as a gatekeeper to the number of claims against medical practitioners. This has always been seen as necessary to protect the society from unwanted effects of defensive medicine. However, will these changes contribute significantly to the growth of medical negligence cases in Malaysia? This article will trace the development of the Bolam principle in medical negligence litigation in Malaysia since 1965 and analyse the influence of selected Commonwealth cases on the development. The implications of the Federal Court ruling will also be discussed.

  1. [Order of mortality, duration of life and annuities in Johann Peter Süssmilch's Göttliche Ordnung].

    Science.gov (United States)

    Rohrbasser, J M

    1997-01-01

    The government of Providence builds the order which pastor Süssmilch sees in the demographic events and especially the order of mortality. God governs the length of human life and assigns to each person a just balance between fear of death and expectation of life. This authorizes Süssmilch to clarify the notions of probable life and life expectancy with the design to treat of their main application in the field of political arithmetic, that is the computations of Government loans under the form of annuities on lives. So he treats of an important question which concerns the history of actuarial calculation as well as the history of probability, of statistics and demography. We cannot forget also the political and philosophical points of view which the pastor underlines vividly: what sort of contract joins the creature and his God? This study of the contingent but optimal regularities which Providence makes in the world builds an important contribution to the physico-theological current.

  2. Improving pension product design

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Mulvey, John M.

    2013-01-01

    The paper develops a pension product that can be oered in a dened contribution pension scheme as a deferred or immediate life annuity. The product is characterized by linking an individual's savings directly to market returns and differs from the products available in the market by being adjusted...... to individual needs. We argue that the asset allocation, the payout prole and the insured sum should not only depend on the plan member's age (or time left to retirement), nor only on her risk preferences, but should capture personal and economical characteristics. Among other factors, we include current wealth...... are optimal under the expected utility function of retirement benets given the individual's characteristics. The problem is solved via a model that combines two optimization approaches: stochastic optimal control and multistage stochastic programming. The rst method is common in nancial and actuarial...

  3. From Undocumented to DACAmented: Benefits and Limitations of the Deferred Action for Childhood Arrivals (DACA) Program, Three Years Following its Announcement

    OpenAIRE

    Patler, Caitlin; Cabrera, Jorge; Dream Team Los Angeles

    2015-01-01

    Announced by President Obama in June 2012, the Deferred Action for Childhood Arrivals (DACA) program offers eligible undocumented youth and young adults a reprieve from deportation and temporary work authorization. This study assesses DACA’s impacts on the educational and socioeconomic trajectories and health and wellbeing of young adults in Southern California, comparing DACA recipients with undocumented youth who do not have DACA status. The study took place 2.5 years after DACA’s initiatio...

  4. Características estruturais e índice de tombamento de Brachiaria decumbens cv. Basilisk em pastagens diferidas Structural characteristics and falling index of Brachiaria decumbens cv. Basilisk on deferred pastures

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2009-04-01

    Full Text Available Objetivou-se avaliar o efeito dos períodos de diferimento e de pastejo sobre a densidade populacional de perfilhos, a massa dos componentes morfológicos da forragem e o índice de tombamento em pastagens de Brachiaria decumbens cv. Basilisk. Dois ensaios foram conduzidos: o primeiro denominado ano 1 e, o segundo, ano 2. Adotou-se o esquema de parcelas subdivididas, segundo o delineamento em blocos casualizados, com duas repetições para cada combinação dos períodos de diferimento da pastagem com os períodos de pastejo. No ano 1, os períodos de diferimento foram 103, 121, 146 e 163 dias; e no ano 2, foram 73, 103, 131 e 163 dias. Os períodos de pastejo foram 1, 29, 57 e 85 dias. O aumento do período de diferimento elevou a densidade populacional de perfilhos reprodutivos (ano 2: de 37 para 304 perfilhos/m² e reduziu a de perfilhos vegetativos (ano 1: de 1.253 para 889 perfilhos/m²; ano 2: de 1.235 para 627 perfilhos/m². Durante o período de pastejo, ocorreu diminuição no número de perfilhos vegetativo (ano 1: de 988 para 868 perfilhos/m² e reprodutivo (ano 1: de 216 para 0 perfilhos/m²; ano 2: de 203 para 0 perfilhos/m² e aumento no número de perfilhos mortos (ano 1: 463 para 1.088 perfilhos/m²; ano 2: de 341 para 1.010 perfilhos/m². Pastagens sob maiores períodos de diferimento e de pastejo apresentaram maior massa de colmo morto (6.093 e 3.819 kg/ha de MS nos anos 1 e 2, respectivamente e menor massa de lâmina foliar verde (341 e 177 kg/ha de MS nos anos 1 e 2, respectivamente. Pastos de Brachiaria decumbens cv. Basilisk, submetidos a longos períodos de diferimento e de pastejo possuem características estruturais desfavoráveis à produção animal.This worked aimed to evaluate the effects of deferring and grazing periods on the tiller population density, morphological component mass of forage and falling index on Brachiaria decumbens cv. Basilisk pastures. Two assays were carried out: first year and second year

  5. Early versus deferred treatment for smoldering multiple myeloma: a meta-analysis of randomized, controlled trials.

    Directory of Open Access Journals (Sweden)

    Minjie Gao

    Full Text Available Whether patients with smoldering multiple myeloma (SMM needed to receive early interventional treatment remains controversial. Herein, we conducted a meta-analysis comparing the efficacy and safety of early treatment over deferred treatment for patients with SMM.MEDLINE and Cochrane Library were searched to May 2014 for randomized controlled trials (RCTs that assessed the effect of early treatment over deferred treatment. Primary outcome measure was mortality, and secondary outcome measures were progression, response rate, and adverse events.Overall, 5 trials including 449 patients were identified. There was a markedly reduced risk of disease progression with early treatment (Odds Ratio [OR] = 0.13, 95% confidence interval [CI] = 0.07 to 0.24. There were no significant differences in mortality and response rate (OR = 0.85, 95% CI = 0.45 to 1.60, and OR = 0.63, 95% CI = 0.32 to 1.23, respectively. More patients in the early treatment arm experienced gastrointestinal toxicities (OR = 10.02, 95%CI = 4.32 to 23.23, constipation (OR = 8.58, 95%CI = 3.20 to 23.00 and fatigue or asthenia (OR = 2.72, 95%CI = 1.30 to 5.67. No significant differences were seen with the development of acute leukemia (OR = 2.80, 95%CI = 0.42 to 18.81, hematologic cancer (OR = 2.07, 95%CI = 0.43 to 10.01, second primary tumors (OR = 3.45, 95%CI = 0.81 to 14.68, nor vertebral compression (OR = 0.18, 95%CI = 0.02 to 1.59.Early treatment delayed disease progression but increased the risk of gastrointestinal toxicities, constipation and fatigue or asthenia. The differences on vertebral compression, acute leukemia, hematological cancer and second primary tumors were not statistically significant. Based on the current evidence, early treatment didn't significantly affect mortality and response rate. However, further much larger trials were needed to provide more evidence.

  6. Eat now, pay later? Evidence of deferred food-processing costs in diving seals.

    Science.gov (United States)

    Sparling, Carol E; Fedak, Mike A; Thompson, Dave

    2007-02-22

    Seals may delay costly physiological processes (e.g. digestion) that are incompatible with the physiological adjustments to diving until after periods of active foraging. We present unusual profiles of metabolic rate (MR) in grey seals measured during long-term simulation of foraging trips (4-5 days) that provide evidence for this. We measured extremely high MRs (up to almost seven times the baseline levels) and high heart rates during extended surface intervals, where the seals were motionless at the surface. These occurred most often during the night and occurred frequently many hours after the end of feeding bouts. The duration and amount of oxygen consumed above baseline levels during these events was correlated with the amount of food eaten, confirming that these metabolic peaks were related to the processing of food eaten during foraging periods earlier in the day. We suggest that these periods of high MR represent a payback of costs deferred during foraging.

  7. An Economic Model of Mortality Salience in Personal Financial Decision Making: Applications to Annuities, Life Insurance, Charitable Gifts, Estate Planning, Conspicuous Consumption, and Healthcare

    Directory of Open Access Journals (Sweden)

    Russell N James III

    2016-12-01

    Full Text Available The study of personal mortality salience and the denial of death have a long history in psychology leading to the modern field of Terror Management Theory. However, a simple consumer utility function predicts many of the outcomes identified in experimental research in this field. Further, this economic approach explains a range of otherwise unexpected financial decision-making behaviors in areas as diverse as annuities, life insurance, charitable gifts and bequests, intra-family gifts and bequests, conspicuous consumption, and healthcare. With its relevance to such a wide range of personal financial decisions, understanding the impact of mortality salience can be particularly useful to advisors in related fields.

  8. Coming of Age on the Margins: Mental Health and Wellbeing Among Latino Immigrant Young Adults Eligible for Deferred Action for Childhood Arrivals (DACA)

    OpenAIRE

    Siemons, R; Raymond-Flesh, M; Auerswald, CL; Brindis, CD

    2017-01-01

    © 2016, Springer Science+Business Media New York. Undocumented immigrant young adults growing up in the United States face significant challenges. For those qualified, the Deferred Action for Childhood Arrivals (DACA) program’s protections may alleviate stressors, with implications for their mental health and wellbeing (MHWB). We conducted nine focus groups with 61 DACA-eligible Latinos (ages 18–31) in California to investigate their health needs. Participants reported MHWB as their greatest ...

  9. Optimization-based guidelines to retirement planning and pension product design

    DEFF Research Database (Denmark)

    Konicz Bell, Agnieszka Karolina

    their retirement savings, this thesis presents some optimization techniques that could be applied by pension providers and financial advisers to provide individuals with such guidelines. For a given objective function and a number of constraints, we search for the optimal solution, which indicates, for example...... investigate the optimal annuity choice under inflation risk, which is often ignored both by practitioners advising on the retirement planning and by scholars investigating the consumption-investment problems. We search for an optimal level of retirement income in real terms, given investment opportunities...... in inflation-linked, nominal, and variable annuities, as well as in stocks and bonds. Our findings show that real annuities are a crucial asset in every portfolio, and that trying to hedge inflation without investing in inflation-linked products leads to a lower and more volatile retirement income. In the last...

  10. 78 FR 38413 - American Family Life Insurance Company, et al.

    Science.gov (United States)

    2013-06-26

    ... conditions. 9. The Contracts are flexible premium variable annuity and variable life insurance contracts. The..., the Company reserves the right to substitute shares of one fund for shares of another, or of another... December 31, 2012, expressed as an annual percentage of average daily net assets, of the Replaced Portfolio...

  11. The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

    Directory of Open Access Journals (Sweden)

    Jacobus Widiatmoko

    2016-04-01

    Full Text Available The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD. Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap

  12. 26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

    Science.gov (United States)

    2010-04-01

    ... which has resulted in severe loss of judgment, intellect, orientation, or memory; (vi) Mental diseases... has a central visual acuity of no better than 20/200 in the better eye after best correction, or has a...

  13. Outcomes of Patients Presenting With Clinical Indices of Spontaneous Reperfusion in ST-Elevation Acute Coronary Syndrome Undergoing Deferred Angiography.

    Science.gov (United States)

    Fefer, Paul; Beigel, Roy; Atar, Shaul; Aronson, Doron; Pollak, Arthur; Zahger, Doron; Asher, Elad; Iakobishvili, Zaza; Shlomo, Nir; Alcalai, Ronny; Einhorn-Cohen, Michal; Segev, Amit; Goldenberg, Ilan; Matetzky, Shlomi

    2017-07-25

    Few data are available regarding the optimal management of ST-elevation myocardial infarction patients with clinically defined spontaneous reperfusion (SR). We report on the characteristics and outcomes of patients with SR in the primary percutaneous coronary intervention era, and assess whether immediate reperfusion can be deferred. Data were drawn from a prospective nationwide survey, ACSIS (Acute Coronary Syndrome Israeli Survey). Definition of SR was predefined as both (1) ≥70% reduction in ST-segment elevation on consecutive ECGs and (2) ≥70% resolution of pain. Of 2361 consecutive ST-elevation-acute coronary syndrome patients in Killip class 1, 405 (17%) were not treated with primary reperfusion therapy because of SR. Intervention in SR patients was performed a median of 26 hours after admission. These patients were compared with the 1956 ST-elevation myocardial infarction patients who underwent primary reperfusion with a median door-to-balloon of 66 minutes (interquartile range 38-106). Baseline characteristics were similar except for slightly higher incidence of renal dysfunction and prior angina pectoris in SR patients. Time from symptom onset to medical contact was significantly greater in SR patients. Patients with SR had significantly less in-hospital heart failure (4% versus 11%) and cardiogenic shock (0% versus 2%) ( P <0.01 for all). No significant differences were found in in-hospital mortality (1% versus 2%), 30-day major cardiac events (4% versus 4%), and mortality at 30 days (1% versus 2%) and 1 year (4% versus 4%). Patients with clinically defined SR have a favorable prognosis. Deferring immediate intervention seems to be safe in patients with clinical indices of spontaneous reperfusion. © 2017 The Authors. Published on behalf of the American Heart Association, Inc., by Wiley.

  14. 75 FR 5831 - Self-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Order Approving...

    Science.gov (United States)

    2010-02-04

    ..., Office of the Superintendent of Financial Institutions Canada, dated January 7, 2010 (noting that the... provided background information about financial derivatives as they related to variable annuity products,\\5... minimum size requirements will contribute to more effective risk management by institutions); Donald C...

  15. Peer effects in financial decision making: Evidence from the U.S. Navy

    Science.gov (United States)

    2017-06-01

    Department of Defense NPC Navy Personnel Command PDR Personal Discount Rate TDA Tax Deferred Account TSP Thrift Savings Plan YOS Years of Service... accounts without exceeding the IRS limit for annual contributions. The $30,000 bonus is taxed at the members federal tax rate. If applicable, state...participation among university employees in a Tax Deferred Account (TDA). Using instrumental variables they find evi- dence of peer influence affecting

  16. Valor nutritivo de perfilhos e componentes morfológicos em pastos de capim-braquiária diferidos e adubados com nitrogênio Nutritive value of tillers and morphological components on deferred and nitrogen fertilized pastures of Brachiaria decumbens cv. Basilisk

    Directory of Open Access Journals (Sweden)

    Manoel Eduardo Rozalino Santos

    2010-09-01

    Full Text Available Este trabalho foi realizado com o objetivo de avaliar o valor nutritivo de perfilhos e componentes morfológicos em pastos diferidos e adubados com nitrogênio de Brachiaria decumbens cv. Basilisk. Dois experimentos foram realizados em delineamento de blocos casualizados com três repetições e esquema de parcela subdivida. No primeiro experimento, foram realizadas combinações entre doses de nitrogênio (0, 40, 80 e 120 kg/ha com os componentes morfológicos (folha verde, colmo verde, folha morta e colmo morto ou com as categorias de perfilhos (vegetativo e reprodutivo do pasto. No segundo experimento, estudaram-se as combinações entre períodos de diferimento (73, 95 e 116 dias com categorias de perfilhos (vegetativo e reprodutivo. A adubação nitrogenada aumentou o percentual de fibra em detergente neutro (FDN nos colmos verdes e o teor de proteína bruta (PB nas folhas verdes e mortas e no colmo verde. Elevou também os percentuais de PB nos perfilhos vegetativos e reprodutivos, assim como o teor de FDN do perfilhos vegetativos. Maior período de diferimento causou acréscimo no percentual de FDN e redução no percentual de proteína bruta nos perfilhos vegetativos e reprodutivos. A dose de nitrogênio e o período de diferimento alteram o valor nutritivo dos componentes morfológicos e dos perfilhos dos pastos de B. decumbens cv. Basilisk. No diferimento da pastagem, ações de manejo que resultem em maiores percentuais de lâmina foliar verde e perfilho vegetativo no pasto contribuem para melhorar o valor nutritivo da forragem diferida.This work was carried out aiming to evaluate the nutritional value of tillers and the morphological components on deferred and nitrogen-fertilized pastures of Brachiaria decumbens cv. Basilisk. Two experiments were performed in randomized block designs with three repetitions and subdivided plot scheme. In the first experiment, combinations among nitrogen doses (0, 40, 80 and 120 kg/ha were performed

  17. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

  18. Incorporation of Stochastic Policyholder Behavior in Analytical Pricing of GMABs and GMDBs

    Directory of Open Access Journals (Sweden)

    Marcos Escobar

    2016-11-01

    Full Text Available Variable annuities represent certain unit-linked life insurance products offering different types of protection commonly referred to as guaranteed minimum benefits (GMXBs. They are designed for the increasing demand of the customers for private pension provision. In this paper we analytically price variable annuities with guaranteed minimum repayments at maturity and in case of the insured’s death. If the contract is prematurely surrendered, the policyholder is entitled to the current value of the fund account reduced by the prevailing surrender fee. The financial market and the mortality model are affine linear. For the surrender model, a Cox process is deployed whose intensity is given by a deterministic function (s-curve with stochastic inputs from the financial market. So, the policyholders’ surrender behavior depends on the performance of the financial market and is stochastic. The presented pricing scheme incorporates the stochastic surrender behavior of the policyholders and is only based on suitable closed-form approximations.

  19. Anuity s náhodnými úrokovými mírami

    OpenAIRE

    Sviteková, Zuzana

    2009-01-01

    The thesis describes accumulated values of annuities with yearly payments under independent random interest rates. The thesis focuses on general annuities with payments varying in arithmetic and geometric progressions which are important varying annuities. Mean and variance formulae of the final values of the annuities are derived in the thesis. In the beginning (chapter 2) the formulae of the final values of the annuities under xed rates of interest are shown. Chapter 3 is the main part of t...

  20. 77 FR 63358 - Proposed Collection; Comment Request

    Science.gov (United States)

    2012-10-16

    ... Act (RRA) provides for payment of disability annuities to qualified employees and widow(ers). The... disability annuities and to those applicants for a widow(er)'s disability annuity who indicate that they have... Report (OMB 3220-0141. Note: Form G-251 is provided to all applicants for employee disability annuities...

  1. 76 FR 52539 - Federal Employees' Retirement System; Present Value Conversion Factors for Spouses of Deceased...

    Science.gov (United States)

    2011-08-23

    ... to revise the table of reduction factors for early commencing dates of survivor annuities for spouses... annuities, and to revise the annuity factor for spouses of deceased employees who die in service when those... precedence under 5 U.S.C. 8424, he or she may elect to receive the unexpended balance instead of an annuity...

  2. Deferred slanted-edge analysis: a unified approach to spatial frequency response measurement on distorted images and color filter array subsets.

    Science.gov (United States)

    van den Bergh, F

    2018-03-01

    The slanted-edge method of spatial frequency response (SFR) measurement is usually applied to grayscale images under the assumption that any distortion of the expected straight edge is negligible. By decoupling the edge orientation and position estimation step from the edge spread function construction step, it is shown in this paper that the slanted-edge method can be extended to allow it to be applied to images suffering from significant geometric distortion, such as produced by equiangular fisheye lenses. This same decoupling also allows the slanted-edge method to be applied directly to Bayer-mosaicked images so that the SFR of the color filter array subsets can be measured directly without the unwanted influence of demosaicking artifacts. Numerical simulation results are presented to demonstrate the efficacy of the proposed deferred slanted-edge method in relation to existing methods.

  3. The Role of Campus Support, Undocumented Identity, and Deferred Action for Childhood Arrivals on Civic Engagement for Latinx Undocumented Undergraduates.

    Science.gov (United States)

    Katsiaficas, Dalal; Volpe, Vanessa; Raza, Syeda S; Garcia, Yuliana

    2017-08-30

    This study examined civic engagement in a sample of 790 undocumented Latinx undergraduates (aged 18-30). The relations between social supports (campus safe spaces and peer support) and civic engagement and whether a strong sense of undocumented identity mediated this relation were examined. Competing statistical models examined the role of participants' status (whether or not they received temporary protection from deportation with Deferred Action for Childhood Arrivals [DACA]) in this mediational process. Results revealed that having a strong identification with being undocumented mediated the role of social supports on civic engagement in the overall sample, and that this process was specifically important for those with DACA status. The intersection of policies such as DACA and the lived experiences of Latinx undocumented college students are discussed. © 2017 The Authors. Child Development © 2017 Society for Research in Child Development, Inc.

  4. Applying wind turbines and battery storage to defer Orcas Power and Light Company distribution circuit upgrades

    International Nuclear Information System (INIS)

    Zaininger, H.W.; Barnes, P.R.

    1997-03-01

    The purpose of this study is to conduct a detailed assessment of the Orcas Power and Light Company (OPALCO) system to determine the potential for deferring the costly upgrade of the 25-kV Lopez- Eastsound circuit, by the application of a MW-scale wind farm and battery storage facilities as appropriate. Local wind resource data has been collected over the past year and used to determine MW-scale wind farm performance. This hourly wind farm performance data is used with measured hourly Eastsound load data, and recent OPALCO distribution system expansion plans and cost projections in performing this detailed benefit-cost assessment. The OPALCO distribution circuit expansion project and assumptions are described. MW-scale wind farm performance results are given. The economic benefit-cost results for the wind farm and battery storage applications on the OPALCO system using OPALCO system design criteria and cost assumptions are reported. A recalculation is presented of the benefit-cost results for similar potential wind farm and battery storage applications on other utility systems with higher marginal energy and demand costs. Conclusions and recommendations are presented. costs. Conclusions and recommendations are presented

  5. 26 CFR 35.3405-1T - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Science.gov (United States)

    2010-04-01

    ...) or section 403(a), and consists of the balance to the credit of the employee under the plans. For... control, disposition, or management of the assets is the plan administrator. a-15. Q. If a bank trustee... falls within one of the exceptions of section 3401(a). For example, wages do not include remuneration...

  6. 5 CFR 847.906 - How is the present value of a deferred annuity without credit for NAFI service computed?

    Science.gov (United States)

    2010-01-01

    ... COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES Computing the Retirement... of the exponential function in which— (1) The base is one plus the assumed interest rate under 5 CFR...

  7. AIRLINE ITINERARY CHOICE IN A DYNAMIC SUPPLY ENVIRONMENT: RESULTS FROM A STATED PREFERENCE SURVEY

    Directory of Open Access Journals (Sweden)

    Uzi Freund-Feinstei

    2017-12-01

    Full Text Available This paper investigates the choice of airline itineraries in dynamic settings using a tailored stated preference survey. The paper hypothesizes that airline itinerary choice is not a one-time event, but a continuous process during a certain time frame. Consumers can choose either to purchase an itinerary, deferring choice up to the end of the sales period, or completely declining the purchase. Understanding such consumers’ behavior is specifically relevant to the tourism industry, where firms are extensively utilizing internet websites to offer their products (e.g., airline tickets, hotel rooms to consumers. The paper describes the stated preference survey with real itineraries of various airlines on medium and long-haul routes. Choice sets are composed with dynamic and static variables and socio-economic variables. Questionnaires were distributed electronically among various groups of respondents, yielding a sample of 914 persons. Results show that (i itinerary choice deferring takes place, with differences between tourists and business-travelers, (ii the decision whether to defer choice is affected by dynamically changing variables and by the length of each respondent’s allocated choice period, and (iii the proposed methodology is adequate for investigating choice in dynamic settings and thus indicating its potential for further research in transportation planning and in tourism.

  8. 77 FR 8297 - Submission of Information Collection for OMB Review; Comment Request; Survey of Nonparticipating...

    Science.gov (United States)

    2012-02-14

    ... Request; Survey of Nonparticipating Single Premium Group Annuity Rates AGENCY: Pension Benefit Guaranty... rates for pricing annuity contracts. The American Council of Life Insurers conducts the survey for PBGC... annuity markets. To determine these interest rates, PBGC gathers pricing data from insurance companies...

  9. 76 FR 8384 - Proposed Collection; Comment Request

    Science.gov (United States)

    2011-02-14

    ... overpayments of annuities, pensions, death benefits, unemployment benefits, and sickness benefits that were... a child's annuity as a stepchild of an employee. Therefore, depending on the employee for at least one-half support is a condition affecting eligibility for increasing an employee or spouse annuity...

  10. 78 FR 47018 - Civil Service Retirement System and Federal Employees' Retirement System; Opportunity for...

    Science.gov (United States)

    2013-08-02

    ... System; Opportunity for Annuitants to Elect Survivor Annuity Benefits for Same-Sex Spouses AGENCY: Office... survivor annuities for their spouses under the Civil Service Retirement System (CSRS) and Federal Employees... survivor annuities for their spouses based on their recognized marital status. FOR FURTHER INFORMATION...

  11. 20 CFR 219.2 - Definitions.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Definitions. 219.2 Section 219.2 Employees... some other person. Benefit means any employee annuity, spouse annuity, survivor annuity, or lump-sum... proves to the satisfaction of the Board that an individual meets a requirement for eligibility for...

  12. 76 FR 58848 - Proposed Collection; Comment Request

    Science.gov (United States)

    2011-09-22

    ... Retirement Act (RRA), the Railroad Retirement Board (RRB) pays supplemental annuities to qualified RRB employee annuitants. A supplemental annuity, which is computed according to Section 3(e) of the RRA, can be... one month of rail service before October 1981 and were awarded regular annuities after June 1966...

  13. 77 FR 44698 - Agency Forms Submitted for OMB Review, Request for Comments

    Science.gov (United States)

    2012-07-30

    ... survivors of the employee immediately eligible for annuities. With the exception of the residual death... Death Payment and Annuities Unpaid at Death; AA-21cert, Application Summary and Certification; G-131, Authorization of Payment and Release of All Claims to a Death Benefit or Accrued Annuity Payment; and G-273a...

  14. 5 CFR 838.923 - Cost-of-living adjustment before the death of a retiree.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Cost-of-living adjustment before the... annuity is deemed to order OPM to add to the survivor annuity rate cost-of-living adjustments that occur... adjustments to the survivor annuity rate. (See § 838.735 for information concerning cost-of-living adjustments...

  15. Parents’ Education, Personality, and Their Children’s Disruptive Behaviour

    Directory of Open Access Journals (Sweden)

    Purwati

    2017-07-01

    Full Text Available The aims of this study were (1 to understand the effects of parents' education and personality aspects on child disruptive behavior, (2 to know the correlation between the parents' personality aspects (N-Deference, N-Succorance, NDominance and N-Aggression and the children' disruptive behavior. A quantitative approach to the correlational design was employed. Three variables were studied, namely parents' education and personality as the independent variables and child disruptive behavior as the independent variable. The applied instruments are questionnaires, (2 personality test (EPPS, and (3 observation with time and interval samplings approach. The population is from Magelang, Indonesia, while the participants are 100 children at the age of 5 – 7 years and their parents. The results show that (1 there are some effects of parents' education and personality on child disruptive behavior, and (2 aggressive aspects of the parents' personality gave great effects on child disruptive behavior, followed by the succorance, deference, and at the lowest level, the dominance aspects

  16. 20 CFR 217.8 - When one application satisfies the filing requirement for other benefits.

    Science.gov (United States)

    2010-04-01

    .... Therefore a claimant does not need to file another application to be entitled to any of the following types of benefits: (a) An employee age annuity if— (1) The employee's application for a disability annuity... (2) The employee is entitled to a disability annuity in the month before the month he or she is 65...

  17. 20 CFR 228.60 - Cost-of-living increase.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Cost-of-living increase. 228.60 Section 228... COMPUTATION OF SURVIVOR ANNUITIES The Tier II Annuity Component § 228.60 Cost-of-living increase. The tier II... tier II component at the time the survivor annuity begins, all cost-of-living increases that were...

  18. 5 CFR 831.665 - Payment of deposits under § 831.631, § 831.632, § 831.682, or § 831.684 under pre-October 1, 1993...

    Science.gov (United States)

    2010-01-01

    ... installments equal to 25 percent of the retiree's net annuity (as defined in § 838.103 of this chapter). (b) If... of the post-retirement marriage or divorce, the deposit will be collected by offset from his or her annuity in installments equal to 25 percent of the retiree's net annuity (as defined in § 838.103 of this...

  19. Private Loans: Facts and Trends

    Science.gov (United States)

    Institute for College Access & Success, 2014

    2014-01-01

    Private loans are one of the riskiest ways to finance a college education. Like credit cards, they typically have variable interest rates. Both variable and fixed rates are higher for those who can least afford them--as high as 13% in June 2014. Private loans are not eligible for the important deferment, income-based repayment, or loan forgiveness…

  20. Qualitative evaluation of a deferred consent process in paediatric emergency research: a PREDICT study.

    Science.gov (United States)

    Furyk, Jeremy; McBain-Rigg, Kristin; Watt, Kerrianne; Emeto, Theophilus I; Franklin, Richard C; Franklin, Donna; Schibler, Andreas; Dalziel, Stuart R; Babl, Franz E; Wilson, Catherine; Phillips, Natalie; Ray, Robin

    2017-11-15

    A challenge of conducting research in critically ill children is that the therapeutic window for the intervention may be too short to seek informed consent prior to enrolment. In specific circumstances, most international ethical guidelines allow for children to be enrolled in research with informed consent obtained later, termed deferred consent (DC) or retrospective consent. There is a paucity of data on the attitudes of parents to this method of enrolment in paediatric emergency research. To explore the attitudes of parents to the concept of DC and to expand the knowledge of the limitations to informed consent and DC in these situations. Children presenting with uncomplicated febrile seizures or bronchiolitis were identified from three separate hospital emergency department databases. Parents were invited to participate in a semistructured telephone interview exploring themes of limitations of prospective informed consent, acceptability of the DC process and the most appropriate time to seek DC. Transcripts underwent inductive thematic analysis with intercoder agreement, using Nvivo 11 software. A total of 39 interviews were conducted. Participants comprehended the limitations of informed consent under emergency circumstances and were generally supportive of DC. However, they frequently confused concepts of clinical care and research, and support for participation was commonly linked to their belief of personal benefit. Participants acknowledged the requirement for alternatives to prospective informed consent in emergency research, and were supportive of the concept of DC. Our results suggest that current research practice seems to align with community expectations. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2017. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  1. Statistical analysis of the vibration loading of the reactor internals and fuel assemblies of reactor units type WWER-440 from deferent projects

    International Nuclear Information System (INIS)

    Ovcharov, O.; Pavelko, V.; Usanov, A.; Arkadov, G.; Dolgov, A.; Molchanov, V.; Anikeev, J.; Pljush, A.

    2006-01-01

    In this paper the following items have been presented: 1) Vibration noise instrument channels; 2) Vibration loading characteristics of control assemblies, internals and design peculiarities of internals of WWER-440 deferent projects; 3) Coolant flow rate through the reactor, reactor core, fuel assemblies and control assemblies for different projects WWER-440 and 4) Noise measurements of coolant speed per channel. The change of auto power spectrum density of absolute displacement detector signal for the last 12 years of SUS monitoring of the Kola NPP unit 2; the coherence functions groups between two SPND of the same level for the Kola NPP unit 1; the measured coolant flow rate at Paks NPP and the auto power spectrum density group of SPND signals from 11 neutron measuring channels of the Kola NPP unit 1 are given. The main factors of vibration loading of internals and fuel assemblies for Kola NPP units 1-4, Bohunice NPP units 1 and 2 and Novovoronezh NPP units 3 and 4 are also discussed

  2. Coming of Age on the Margins: Mental Health and Wellbeing Among Latino Immigrant Young Adults Eligible for Deferred Action for Childhood Arrivals (DACA).

    Science.gov (United States)

    Siemons, Rachel; Raymond-Flesch, Marissa; Auerswald, Colette L; Brindis, Claire D

    2017-06-01

    Undocumented immigrant young adults growing up in the United States face significant challenges. For those qualified, the Deferred Action for Childhood Arrivals (DACA) program's protections may alleviate stressors, with implications for their mental health and wellbeing (MHWB). We conducted nine focus groups with 61 DACA-eligible Latinos (ages 18-31) in California to investigate their health needs. Participants reported MHWB as their greatest health concern and viewed DACA as beneficial through increasing access to opportunities and promoting belonging and peer support. Participants found that DACA also introduced unanticipated challenges, including greater adult responsibilities and a new precarious identity. Thus, immigration policies such as DACA may influence undocumented young adults' MHWB in expected and unexpected ways. Research into the impacts of policy changes on young immigrants' MHWB can guide stakeholders to better address this population's health needs. MHWB implications include the need to reduce fear of deportation and increase access to services.

  3. Early declarative memory predicts productive language: A longitudinal study of deferred imitation and communication at 9 and 16months.

    Science.gov (United States)

    Sundqvist, Annette; Nordqvist, Emelie; Koch, Felix-Sebastian; Heimann, Mikael

    2016-11-01

    Deferred imitation (DI) may be regarded as an early declarative-like memory ability shaping the infant's ability to learn about novelties and regularities of the surrounding world. In the current longitudinal study, infants were assessed at 9 and 16months. DI was assessed using five novel objects. Each infant's communicative development was measured by parental questionnaires. The results indicate stability in DI performance and early communicative development between 9 and 16months. The early achievers at 9months were still advanced at 16months. Results also identified a predictive relationship between the infant's gestural development at 9months and the infant's productive and receptive language at 16months. Moreover, the results show that declarative memory, measured with DI, and gestural communication at 9months independently predict productive language at 16months. These findings suggest a connection between the ability to form non-linguistic and linguistic mental representations. These results indicate that the child's DI ability when predominantly preverbal might be regarded as an early domain-general declarative memory ability underlying early productive language development. Copyright © 2016 The Authors. Published by Elsevier Inc. All rights reserved.

  4. 26 CFR 25.7520-3T - Limitation on the application of section 7520 (temporary).

    Science.gov (United States)

    2010-04-01

    .../.068) 14.1577 Present value of term certain annuity $1,415,770.00 (ii) Because the present value of an... annuity factor of 10.0 would have a present value exactly equal to the principal available to pay the... payments of $100,000, but not to make the entire 18th payment. The present value of an annuity of $100,000...

  5. Changes in Cardiovascular Disease Risk Factors With Immediate Versus Deferred Antiretroviral Therapy Initiation Among HIV-Positive Participants in the START (Strategic Timing of Antiretroviral Treatment) Trial

    DEFF Research Database (Denmark)

    Baker, Jason V; Sharma, Shweta; Achhra, Amit C

    2017-01-01

    INTRODUCTION: HIV infection and certain antiretroviral therapy (ART) medications increase atherosclerotic cardiovascular disease risk, mediated, in part, through traditional cardiovascular disease risk factors. METHODS AND RESULTS: We studied cardiovascular disease risk factor changes in the START...... (Strategic Timing of Antiretroviral Treatment) trial, a randomized study of immediate versus deferred ART initiation among HIV-positive persons with CD4+ cell counts >500 cells/mm3. Mean change from baseline in risk factors and the incidence of comorbid conditions were compared between groups....... The characteristics among 4685 HIV-positive START trial participants include a median age of 36 years, a CD4 cell count of 651 cells/mm3, an HIV viral load of 12 759 copies/mL, a current smoking status of 32%, a median systolic/diastolic blood pressure of 120/76 mm Hg, and median levels of total cholesterol of 168 mg...

  6. 20 CFR 216.70 - General.

    Science.gov (United States)

    2010-04-01

    ... living employee can establish another individual's eligibility for a spouse annuity or cause an increase... child in care; (b) To establish annuity eligibility for a widow(er), or surviving divorce spouse or...

  7. Parents’ Education, Personality, and Their Children’s Disruptive Behaviour

    OpenAIRE

    Purwati; Muhammad Japar

    2017-01-01

    The aims of this study were (1) to understand the effects of parents' education and personality aspects on child disruptive behavior, (2) to know the correlation between the parents' personality aspects (N-Deference, N-Succorance, NDominance and N-Aggression) and the children' disruptive behavior. A quantitative approach to the correlational design was employed. Three variables were studied, namely parents' education and personality as the independent variables and child dis...

  8. Choosing a Blood Cancer Specialist

    Science.gov (United States)

    ... Ways to Help Ways to Donate Volunteer Wills, Annuities & Planned Gifts Become a Social Ambassador Donate About ... Ways to Help Ways to Donate Volunteer Wills, Annuities & Planned Gifts Become a Social Ambassador Partners LLS ...

  9. Myeloma

    Science.gov (United States)

    ... Ways to Help Ways to Donate Volunteer Wills, Annuities & Planned Gifts Become a Social Ambassador Donate About ... Ways to Help Ways to Donate Volunteer Wills, Annuities & Planned Gifts Become a Social Ambassador Partners LLS ...

  10. Facts and Statistics

    Science.gov (United States)

    ... Ways to Help Ways to Donate Volunteer Wills, Annuities & Planned Gifts Become a Social Ambassador Donate About ... Ways to Help Ways to Donate Volunteer Wills, Annuities & Planned Gifts Become a Social Ambassador Partners LLS ...

  11. Advanced calculus

    CERN Document Server

    Friedman, Avner

    2007-01-01

    This rigorous two-part treatment advances from functions of one variable to those of several variables. Intended for students who have already completed a one-year course in elementary calculus, it defers the introduction of functions of several variables for as long as possible, and adds clarity and simplicity by avoiding a mixture of heuristic and rigorous arguments.The first part explores functions of one variable, including numbers and sequences, continuous functions, differentiable functions, integration, and sequences and series of functions. The second part examines functions of several

  12. 22 CFR 19.11-6 - Death during active duty.

    Science.gov (United States)

    2010-04-01

    ... marriage” when determining whether the previous spouse qualifies as a “former spouse” under the definition... entitled to an annuity equal to 55 percent of the annuity computed in accordance with § 19.10-1 less any...

  13. 5 CFR 843.306 - Basic benefits on death of a non-disability retiree.

    Science.gov (United States)

    2010-01-01

    ... annuity equal to 50 percent of an annuity computed under subpart D of part 842 of this chapter, with... waiver); or (2) In the case of a marriage after retirement, the retiree did not file an election under...

  14. 5 CFR 843.305 - Reinstatement.

    Science.gov (United States)

    2010-01-01

    ... annuity is reinstated on the day of the termination of the remarriage by death, annulment, or divorce if... reason of the remarriage; and (2) Any lump sum paid on termination of the annuity is repaid (in a single...

  15. Using the SUBER model for assessing the impact of cork debarking rotation on equivalent annual annuity in Portuguese stands

    International Nuclear Information System (INIS)

    Paulo, J.A.; Tomé, M.

    2017-01-01

    Aim of study: Use the SUBER model to evaluate the influence of the cork debarking rotation period (CDR) on equivalent annual annuity (EAA) value. Area of study: Nine simulated stands, varying in site index (14.4, 15.6, 17.1) and cork quality characteristics (high, medium, low). Material and methods: EAA values were computed considering CDR periods varying from 9 to 14 years, two contrasting structures of cork prices (high and low cork price scenarios), and three discount rate values (0.5%, 2% and 5%). Main results: For discount rates of 0.5% and 2% the impact of different CDR on the EAA is similar. In stands characterized by high to average site index values or high to medium cork quality characteristics, CDR of 9 and 11 years are associated with similar values of EAA. The variation of the CDR in stands characterized by low site index values and/or low cork quality characteristics did not have a relevant effect on the variation of EAA. For the simulations carried out with a discount rate of 5% the EAA decreases with the increase of CDR, indicating that the minimum legal value of 9 years for CDR should be applied. Research highlights: In stands characterized by high to average site index values or high to medium cork quality characteristics, a delay in the debarking may result in a significant increase of cork thickness and, as a result, of cork price. Detailed knowledge of cork and stand characteristics and updated information on cork prices structure and values are essential for the best usage of management tools such as the SUBER model, which can contribute to the decision-making process concerning the debarking operation.

  16. Using the SUBER model for assessing the impact of cork debarking rotation on equivalent annual annuity in Portuguese stands

    Energy Technology Data Exchange (ETDEWEB)

    Paulo, J.A.; Tomé, M.

    2017-11-01

    Aim of study: Use the SUBER model to evaluate the influence of the cork debarking rotation period (CDR) on equivalent annual annuity (EAA) value. Area of study: Nine simulated stands, varying in site index (14.4, 15.6, 17.1) and cork quality characteristics (high, medium, low). Material and methods: EAA values were computed considering CDR periods varying from 9 to 14 years, two contrasting structures of cork prices (high and low cork price scenarios), and three discount rate values (0.5%, 2% and 5%). Main results: For discount rates of 0.5% and 2% the impact of different CDR on the EAA is similar. In stands characterized by high to average site index values or high to medium cork quality characteristics, CDR of 9 and 11 years are associated with similar values of EAA. The variation of the CDR in stands characterized by low site index values and/or low cork quality characteristics did not have a relevant effect on the variation of EAA. For the simulations carried out with a discount rate of 5% the EAA decreases with the increase of CDR, indicating that the minimum legal value of 9 years for CDR should be applied. Research highlights: In stands characterized by high to average site index values or high to medium cork quality characteristics, a delay in the debarking may result in a significant increase of cork thickness and, as a result, of cork price. Detailed knowledge of cork and stand characteristics and updated information on cork prices structure and values are essential for the best usage of management tools such as the SUBER model, which can contribute to the decision-making process concerning the debarking operation.

  17. Hydraulic generation

    International Nuclear Information System (INIS)

    Machado, L.E.

    1998-01-01

    The present article describes the various types of hydroelectric utilization, those which defer according to the variables of fall of the water and the accumulation of energy. Also it presents the different structures of civil works, as are: Press, Work of takes, Work of conduct and Central or machines house

  18. One method for financing America's uninsured.

    Science.gov (United States)

    Liberman, Aaron; Rotarius, Timothy

    2009-01-01

    The United States has 45 million individuals who lack health insurance, causing them to experience higher morbidity and mortality rates. One method for funding the uninsured includes creating an annuity (federally funded at $1,000 per year for the first 5 years of one's life) for each newborn. When the annuity matures, at the age of 45 years, the individual will have a large health care fund. When coupled with options such as familial vesting, within a few generations, these annuities have the capacity to ultimately provide health care coverage from birth through old age.

  19. 5 CFR 831.601 - Purpose and scope.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Purpose and scope. 831.601 Section 831.601 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Organization and Structure of Regulations on Survivor Annuities...

  20. A Locus of Control-based HIV and AIDS Risk Reduction Training ...

    African Journals Online (AJOL)

    The aim of this study was to investigate the effi cacy of a locus of control-based training programme in reducing HIV and AIDS risk among university students. The locus of control-based variables that formed the training programme were social systems control, deferment of gratifi cation, personal values and expectancies, ...

  1. 5 CFR 831.603 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Definitions. 831.603 Section 831.603 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Organization and Structure of Regulations on Survivor Annuities § 831.603...

  2. 76 FR 65755 - Proposed Submission of Information Collection for OMB Review; Comment Request; Survey of...

    Science.gov (United States)

    2011-10-24

    ...; Comment Request; Survey of Nonparticipating Single Premium Group Annuity Rates AGENCY: Pension Benefit... for pricing annuity contracts. The American Council of Life Insurers conducts this survey for PBGC... markets. To determine these interest rates, PBGC gathers pricing data from insurance companies that are...

  3. Changes in Cardiovascular Disease Risk Factors With Immediate Versus Deferred Antiretroviral Therapy Initiation Among HIV-Positive Participants in the START (Strategic Timing of Antiretroviral Treatment) Trial.

    Science.gov (United States)

    Baker, Jason V; Sharma, Shweta; Achhra, Amit C; Bernardino, Jose Ignacio; Bogner, Johannes R; Duprez, Daniel; Emery, Sean; Gazzard, Brian; Gordin, Jonathan; Grandits, Greg; Phillips, Andrew N; Schwarze, Siegfried; Soliman, Elsayed Z; Spector, Stephen A; Tambussi, Giuseppe; Lundgren, Jens

    2017-05-22

    HIV infection and certain antiretroviral therapy (ART) medications increase atherosclerotic cardiovascular disease risk, mediated, in part, through traditional cardiovascular disease risk factors. We studied cardiovascular disease risk factor changes in the START (Strategic Timing of Antiretroviral Treatment) trial, a randomized study of immediate versus deferred ART initiation among HIV-positive persons with CD4 + cell counts >500 cells/mm 3 . Mean change from baseline in risk factors and the incidence of comorbid conditions were compared between groups. The characteristics among 4685 HIV-positive START trial participants include a median age of 36 years, a CD4 cell count of 651 cells/mm 3 , an HIV viral load of 12 759 copies/mL, a current smoking status of 32%, a median systolic/diastolic blood pressure of 120/76 mm Hg, and median levels of total cholesterol of 168 mg/dL, low-density lipoprotein cholesterol of 102 mg/dL, and high-density lipoprotein cholesterol of 41 mg/dL. Mean follow-up was 3.0 years. The immediate and deferred ART groups spent 94% and 28% of follow-up time taking ART, respectively. Compared with patients in the deferral group, patients in the immediate ART group had increased total cholesterol and low-density lipoprotein cholesterol and higher use of lipid-lowering therapy (1.2%; 95% CI, 0.1-2.2). Concurrent increases in high-density lipoprotein cholesterol with immediate ART resulted in a 0.1 lower total cholesterol to high-density lipoprotein cholesterol ratio (95% CI, 0.1-0.2). Immediate ART resulted in 2.3% less BP-lowering therapy use (95% CI, 0.9-3.6), but there were no differences in new-onset hypertension or diabetes mellitus. Among HIV-positive persons with preserved immunity, immediate ART led to increases in total cholesterol and low-density lipoprotein cholesterol but also concurrent increases in high-density lipoprotein cholesterol and decreased use of blood pressure medications. These opposing effects suggest that, in

  4. 76 FR 41993 - Customs and Border Protection Officer Retirement

    Science.gov (United States)

    2011-07-18

    ... mandatory retirement age); (2) early optional retirement eligibility; (3) enhanced annuity provisions (to... barred from reemployment in any position except a primary position after age 60. Service by a reemployed... Act provides early retirement and enhanced annuity benefits for customs and border protection officers...

  5. Gender and Extended Actuarial Functions in Pension Insurance

    Directory of Open Access Journals (Sweden)

    Jana Špirková

    2012-12-01

    Full Text Available This paper brings analysis of the impact of a ban on the use of gender in insurance, with special stress on pension annuity, according to the requirements of the European Court of Justice. The paper brings a state-of-theart overview of known and extended actuarial functions which relate to modeling of a premium of endowment, term life insurance and pension annuity. Moreover, the amounts of the pension annuities payable thly per year in a model of the third pillar pension are modeled and analyzed for different interest rates using life tables for both genders and unisex.

  6. The potential benefits and drawbacks of deferring the decommissioning of nuclear facilities

    International Nuclear Information System (INIS)

    Nash, R.; Pomfret, D.G.

    2000-01-01

    The need to decommission redundant plants or sites at the end of operations is accepted throughout the industry, by the timing of such work requires careful consideration. In a world where political issues dominate, safety and business drivers are often only two of the inputs, and it is therefore imperative that industry is clear in its understanding of the different drivers that affect this issue. Issues are; 1. The formal positions adopted by governments and regulators are often directed at specifically to water reactors. Should other types of facilities be constrained by the same policies? 2. Political drivers can be dominated by short to medium term considerations. Can we encourage long term strategic planning, and ? 3. The failings of the industry (especially accidents) and fear of nuclear weapons can often dominate public perception. Can industry counter these adverse associations? The key benefits relate to better risk management (especially if the radiological inventory was minimised at plant closure). Extending the decommissioning programme does allow dose reductions to take place, especially if short-lived isotopes are involved. Other benefits include more time is allowed for optioneering and planning of the decommissioning processes. This time frame also gives opportunity to develop new or better technologies. With proper control, political strategies can be developed and financial planning can take place. The concern of 'Will there be enough money to fund decommissioning' can become 'A little funding set aside early, and properly managed, can pay for decommissioning in the future'. Savings in dose, impact on the environment, and money can be achieved through a well-managed deferred programme. An extended programme of decommissioning demands the political will and the infrastructure to remain in place over a long period. Tied in to this is the need to keep money available for a long time, and to be able to retain and recover the relevant knowledge

  7. Financial methods applicable to energy-conserving retrofits for single-family residences

    Energy Technology Data Exchange (ETDEWEB)

    None

    1977-06-01

    The National Savings and Loan League (NSLL) has been researching techniques that may be used to finance energy-conservation measures in the residential sector. Twelve techniques developed and tested by NSLL are: future-advances clause under open-end mortgages; borrowing against existing savings accounts; home-improvement loans; variable-rate mortgages; second trusts or second mortgages; variable-payment mortgages; balloon-payment mortgages; deferred monthly payments for periods of excessive energy use; renegotiation of terms at set intervals; lower interest rates offered on mortgages in return for lender sharing in equity appreciation of the property; graduated payments; and deferred-interest loans. The testing took place in Pittsburgh, PA. The program consisted of 8 specific tasks, including several directed at different financial innovations for the financing of retrofits. Details are presented on findings; legal research; relationship of utilities to installation of retrofits; financing techniques applicable to retrofits; and national energy program for single-family residences. Some extensive attachments include information on: legal aspects, energy loan advertisements, and potential savings to be realized from various residential retrofit energy-conservation measures.

  8. 26 CFR 25.2702-0 - Table of contents.

    Science.gov (United States)

    2010-04-01

    ... remainder interests. (7) Certain property settlements. § 25.2702-2Definitions and valuation rules. (a... interest. (c) Valuation of a term interest in certain tangible property. (1) In general. (2) Tangible... qualified annuity interests. (1) Payment of annuity amount. (2) Incorrect valuations of trust property. (3...

  9. 20 CFR 227.1 - Introduction.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Introduction. 227.1 Section 227.1 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTING SUPPLEMENTAL ANNUITIES § 227.1 Introduction. This part explains how to compute a supplemental annuity. A supplemental...

  10. Cost structures of facilities cooling; Kostenstrukturen der Kaelteversorgung in der Gebaeudetechnik

    Energy Technology Data Exchange (ETDEWEB)

    Hilligweg, A. [Fachbereich Maschinenbau und Versorgungstechnik, Georg-Simon-Ohm-Fachhochschule Nuernberg (Germany); Sponsel, C. [Danfoss Socla GmbH, Rheinbach (Germany)

    2002-01-01

    Costs of cooling a facility consist of capital and consumption bound expenses and costs for service and maintenance. The total annuity can be divided by the capacity of the refrigeration plant, resulting in a specific annuity which easily makes profitability. The specific annuities which are introduced here have been calculated by individually designing the refrigeration plants on the basis of typical cooling. The weights of the kilowatt hour rate and the demand rate of electric energy, the water fees and the rates of interest on the specific annuities are given. (orig.) [German] Die Koisten der Kaelteversorgung einer Liegenschaft setzen sich aus kapital- und verbrauchsgebundenen Auszahlungen sowie Kosten fuer Instandhaltung und Wartung zusammen. Wird die daraus folgende Annuitaet auf die installierte Kaelteleistung bezogen, so ergeben sich spezifische Jahreskosten, die rasche Wirtschaftlichkeitsvergleiche verschiedener Kaelteversorgungskonzepte und Gebaeudearten ermoeglichen. Es werden die Abhaengigkeiten der spezifischen Annuitaeten von den Einflussgroessen Arbeits- und Leistungspreis elektrischer Energie, Wasserkosten und Zinssatz dargestellt. (orig.)

  11. 5 CFR 847.602 - Present value factors.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Present value factors. 847.602 Section... INSTRUMENTALITIES Additional Employee Costs Under the Retroactive Provisions § 847.602 Present value factors. (a... present value factors for all CSRS annuities; (2) One table of present value factors for FERS annuities...

  12. 26 CFR 1.402(c)-2 - Eligible rollover distributions; questions and answers.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc... annuity contract purchased from an insurance company (including a qualified plan distributed annuity... Plan Y, of which $3,000 is invested in a plan loan to Employee A that is secured by Employee A's...

  13. Framing and the Annuitization Decision : Experimental Evidence from a Dutch Pension Fund

    NARCIS (Netherlands)

    Bockweg, Christian; Ponds, Eduard; Steenbeek, O.W.; Vonken, Joyce

    2016-01-01

    We report the effects of framing and default settings in annuity demand after conducting a survey-based experiment with over 3,000 members of a Dutch occupational pension plan. The participants were asked to allocate their real projected pension accrual between a life annuity and a partial lump sum.

  14. 5 CFR 838.241 - Cost-of-living adjustments.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Cost-of-living adjustments. 838.241... Affecting Employee Annuities Procedures for Computing the Amount Payable § 838.241 Cost-of-living... provide for cost-of-living adjustments on the former spouse's payment from employee annuity, the cost-of...

  15. 5 CFR 838.624 - Distinguishing between formulas and fixed amounts.

    Science.gov (United States)

    2010-01-01

    ... court order that awards a portion of the “present value” of an employee annuity and specifically states the amount of either the “present value” of the employee annuity or of the award is deemed to give the... SERVICE REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court...

  16. 20 CFR 227.4 - Reduction for employer pension.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for employer pension. 227.4 Section... COMPUTING SUPPLEMENTAL ANNUITIES § 227.4 Reduction for employer pension. (a) General. The supplemental annuity for each month is reduced by the amount of any private pension the employee is receiving for that...

  17. 5 CFR 841.702 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Cost-of-Living Adjustments § 841.702 Definitions. In this...) to a person designated to receive such an annuity under § 842.605 of this chapter. COLA means a cost-of-living adjustment. Combined CSRS/FERS annuity means the recurring benefit with a CSRS component...

  18. 5 CFR 838.735 - Cost-of-living adjustments.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Cost-of-living adjustments. 838.735... Awarding Former Spouse Survivor Annuities Payment Procedures § 838.735 Cost-of-living adjustments. (a) OPM applies cost-of-living adjustments to all former spouse survivor annuities in pay status at the time of...

  19. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Science.gov (United States)

    2010-04-01

    ... at the time of the transfer there was an understanding, express, or implied, that the interest or... trust assets was $300,000 and the section 7520 interest rate was 6 percent. D's executor does not elect... annuity payment to D is: annual annuity / section 7520 interest rate = amount includible under section...

  20. Structured settlement annuities, part 2: mortality experience 1967--95 and the estimation of life expectancy in the presence of excess mortality.

    Science.gov (United States)

    Singer, R B; Schmidt, C J

    2000-01-01

    the mortality experience for structured settlement (SS) annuitants issued both standard (Std) and substandard (SStd) has been reported twice previously by the Society of Actuaries (SOA), but the 1995 mortality described here has not previously been published. We describe in detail the 1995 SS mortality, and we also discuss the methodology of calculating life expectancy (e), contrasting three different life-table models. With SOA permission, we present in four tables the unpublished results of its 1995 SS mortality experience by Std and SStd issue, sex, and a combination of 8 age and 6 duration groups. Overall results on mortality expected from the 1983a Individual Annuity Table showed a mortality ratio (MR) of about 140% for Std cases and about 650% for all SStd cases. Life expectancy in a group with excess mortality may be computed by either adding the decimal excess death rate (EDR) to q' for each year of attained age to age 109 or multiplying q' by the decimal MR for each year to age 109. An example is given for men age 60 with localized prostate cancer; annual EDRs from a large published cancer study are used at duration 0-24 years, and the last EDR is assumed constant to age 109. This value of e is compared with e from constant initial values of EDR or MR after the first year. Interrelations of age, sex, e, and EDR and MR are discussed and illustrated with tabular data. It is shown that a constant MR for life-table calculation of e consistently overestimates projected annual mortality at older attained ages and underestimates e. The EDR method, approved for reserve calculations, is also recommended for use in underwriting conversion tables.

  1. 20 CFR 216.3 - Other regulations related to this part.

    Science.gov (United States)

    2010-04-01

    ... eligibility. Where eligibility for an annuity is based upon a family relationship to an employee (for example, a widow's annuity), the definition of such family relationship may be found in part 222 of this... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Other regulations related to this part. 216.3...

  2. 20 CFR 217.26 - How to cancel an application.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How to cancel an application. 217.26 Section... APPLICATION FOR ANNUITY OR LUMP SUM Cancellation of Application § 217.26 How to cancel an application. An application may be cancelled under the following conditions: (a) Before an annuity is awarded. The application...

  3. 20 CFR 228.18 - Reduction for public pension.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for public pension. 228.18 Section... COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.18 Reduction for public pension. (a) The... receipt of a public pension. (b) When reduction is required. Unless the survivor annuitant meets one of...

  4. Equivalence: A Crucial Financial Concept for Extension, Consumer, and Investor Education

    Science.gov (United States)

    Straka, Thomas J.

    2010-01-01

    Equivalence is a fundamental concept that is the basis of personal financial planning. Any Extension consumer financial education program would need the concept to explain financial products that involve a series of payments over some length of time (pensions, fixed annuities, and mortgages). A table of annuity factors is presented that can be…

  5. 5 CFR 838.922 - Prorata share defined.

    Science.gov (United States)

    2010-01-01

    ... performed during the marriage and whose denominator is the total number of months of Federal civilian and...” of a survivor annuity by using that term and identifying the date when the marriage began satisfies the requirements of § 838.805 and awards the former spouse a former spouse survivor annuity equal to...

  6. 77 FR 11600 - Agency Forms Submitted for OMB Review, Request for Comments

    Science.gov (United States)

    2012-02-27

    ... types of work may indicate an annuitant's recovery from disability. The provisions relating to the reduction or non-payment of an annuity by reason of work, and an annuitant's recovery from disability for... Retirement Act, a disability annuity can be reduced or not paid, depending on the amount of earnings and type...

  7. 5 CFR 831.644 - Remarriage.

    Science.gov (United States)

    2010-01-01

    ... remarriage by death, annulment, or divorce if— (1) The surviving spouse elects to receive this annuity... for Government employees, by reason of the remarriage; and (2) Any lump sum paid on termination of the... the remarriage by death or divorce. (2) If present or future entitlement to a former spouse annuity is...

  8. 12 CFR 14.20 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... U.S.C. 3101, et seq.) (c) Company means any corporation, partnership, business trust, association or..., solicits, advertises, or offers an insurance product or annuity to a consumer at an office of the bank or..., advertises, or offers an insurance product or annuity and at least one of the following applies: (i) The...

  9. The Influence of Deferred Action for Childhood Arrivals on Undocumented Asian and Pacific Islander Young Adults: Through a Social Determinants of Health Lens.

    Science.gov (United States)

    Sudhinaraset, May; To, Tu My; Ling, Irving; Melo, Jason; Chavarin, Josue

    2017-06-01

    There is an urgent need to provide evidence-based policies to address the health of the 11.7 million undocumented immigrants in the United States. Deferred Action for Childhood Arrivals (DACA) offers temporary relief to qualified undocumented immigrants. Asians and Pacific Islanders (APIs), in particular, are the fastest growing immigrant population; yet, little is known about their health challenges. This article examines the influence of DACA on the health of API undocumented young adults. In total, 32 unique participants participated in 24 in-depth interviews and four focus group discussions. Participants were aged 18-31 years and identified as undocumented API. DACA potentially improves health outcomes through four potential social determinants: economic stability, educational opportunities, social and community contexts, and access to health care. These determinants improve the mental health and sense of well-being among undocumented young adults. Targeted outreach and education in communities should be informed by these research findings with an eye toward promoting the economic, education, and health benefits of enrolling in DACA. Social policies that address the social determinants of health have significant potential to address health inequities. Copyright © 2017 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  10. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Science.gov (United States)

    2010-01-01

    ... recommend any changes in the fundamental investment policy of the accumulation fund. In addition, the Board... fundamental investment policy. In the opinion of the Board of Governors, the board of managers of the... member banks and (1) the board of managers of an accumulation fund, registered under the Investment...

  11. Explaining the judicial independence of international courts: a comparative analysis

    DEFF Research Database (Denmark)

    Beach, Derek

    What factors allow some international courts (ICs) to rule against the express preferences of powerful member states, whereas others routinely defer to governments? While judicial independence is not the only factor explaining the strength of a given international institution, it is a necessary...... condition. The paper first develops three sets of competing explanatory variables that potentially can explain variations in the judicial independence of ICs. The causal effects of these explanatory variables upon variance in judicial independence are investigated in a comparative analysis of the ACJ, ECJ...

  12. PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA

    Directory of Open Access Journals (Sweden)

    Irreza Irreza

    2012-06-01

    Full Text Available This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred tax expense can be used as detector of earnings management. To analyze that, this study divided deferred tax components into acrued revenues and expenses, employee compensation, depreciation of tangible assets, valuation of other assets, and miscellaneous items. Using the income distribution model (Burghstahler and Dichev 1997 for a 10 year period, we found that the total change in net deferred tax liabilities, total accruals and only depreciation component have a significant impact in detecting earnings management activities to avoid losses. These findings show the importance of deferred tax disclosure for financial statement users – especially in detecting earnings management activity, and also create a new direction in deferred tax study in Indonesia to focus more on the components that constitute deferred tax.

  13. 32 CFR 48.504 - Payment to children.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Payment to children. 48.504 Section 48.504... RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.504 Payment to children. (a) Annuities for a child or children will be paid to the child's guardian, or if there is no guardian, to the person(s) who...

  14. 20 CFR 226.13 - Cost-of-living increase in employee vested dual benefit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Cost-of-living increase in employee vested... Annuity § 226.13 Cost-of-living increase in employee vested dual benefit. If the employee's annuity begins June 1, 1975 or later, a cost-of-living increase is added to the total vested dual benefit amount. This...

  15. At Least 39 Weeks

    Medline Plus

    Full Text Available ... vidDesc").html(_vidDesc); $("#vidDuration").html(convert_time(_vidDuration)); var _videoId = queryString["id"]; relatedVidsDefer(_videoId).done(relatedVidsDetailsDefer, [mostPlayedVidsDefer(). ...

  16. Cesarean Section: The Operation

    Medline Plus

    Full Text Available ... vidDesc").html(_vidDesc); $("#vidDuration").html(convert_time(_vidDuration)); var _videoId = queryString["id"]; relatedVidsDefer(_videoId).done(relatedVidsDetailsDefer, [mostPlayedVidsDefer(). ...

  17. Gestational Hypertension and Preeclampsia

    Medline Plus

    Full Text Available ... vidDesc").html(_vidDesc); $("#vidDuration").html(convert_time(_vidDuration)); var _videoId = queryString["id"]; relatedVidsDefer(_videoId).done(relatedVidsDetailsDefer, [mostPlayedVidsDefer(). ...

  18. Exercise during Pregnancy

    Medline Plus

    Full Text Available ... vidDesc").html(_vidDesc); $("#vidDuration").html(convert_time(_vidDuration)); var _videoId = queryString["id"]; relatedVidsDefer(_videoId).done(relatedVidsDetailsDefer, [mostPlayedVidsDefer(). ...

  19. Cesarean Section: Recovering After Surgery

    Medline Plus

    Full Text Available ... vidDesc").html(_vidDesc); $("#vidDuration").html(convert_time(_vidDuration)); var _videoId = queryString["id"]; relatedVidsDefer(_videoId).done(relatedVidsDetailsDefer, [mostPlayedVidsDefer(). ...

  20. Five year neurodevelopment outcomes of perinatally HIV-infected children on early limited or deferred continuous antiretroviral therapy.

    Science.gov (United States)

    Laughton, Barbara; Cornell, Morna; Kidd, Martin; Springer, Priscilla Estelle; Dobbels, Els Françoise Marie-Thérèse; Rensburg, Anita Janse Van; Otwombe, Kennedy; Babiker, Abdel; Gibb, Diana M; Violari, Avy; Kruger, Mariana; Cotton, Mark Fredric

    2018-05-01

    Early antiretroviral therapy (ART) has improved neurodevelopmental outcomes of HIV-infected (HIV-positive) children; however, little is known about the longer term outcomes in infants commencing early ART or whether temporary ART interruption might have long-term consequences. In the children with HIV early antiretroviral treatment (CHER) trial, HIV-infected infants ≤12 weeks of age with CD4 ≥25% were randomized to deferred ART (ART-Def); immediate time-limited ART for 40 weeks (ART-40W) or 96 weeks (ART-96W). ART was restarted in the time-limited arms for immunologic/clinical progression. Our objective was to compare the neurodevelopmental profiles in all three arms of Cape Town CHER participants. A prospective, longitudinal observational study was used. The Griffiths mental development scales (GMDS), which includes six subscales and a global score, were performed at 11, 20, 30, 42 and 60 months, and the Beery-Buktenica developmental tests for visual motor integration at 60 months. HIV-exposed uninfected (HEU) and HIV-unexposed (HU) children were enrolled for comparison. Mixed model repeated measures were used to compare groups over time, using quotients derived from standardized British norms. In this study, 28 ART-Def, 35 ART-40W, 33 ART-96W CHER children, and 34 HEU and 39 HU controls were enrolled. GMDS scores over five years were similar between the five groups in all subscales except locomotor and general Griffiths (interaction p perception scores were significantly lower in HIV-infected children (mean standard scores: 75.8 ART-Def, 79.8 ART-40W, 75.9 ART-96W) versus 84.4 in HEU and 90.5 in HU (p perception where HIV-infected children scored lower. Poorer visual perception performance warrants further investigation. © 2018 The Authors. Journal of the International AIDS Society published by John Wiley & sons Ltd on behalf of the International AIDS Society.

  1. Deferred modification of antiretroviral regimen following documented treatment failure in Asia: results from the TREAT Asia HIV Observational Database (TAHOD)

    Science.gov (United States)

    Zhou, J; Li, PCK; Kumarasamy, N; Boyd, M; Chen, YMA; Sirisanthana, T; Sungkanuparph, S; Oka, S; Tau, G; Phanuphak, P; Saphonn, V; Zhang, FJ; Omar, SFS; Lee, CKC; Ditangco, R; Merati, TP; Lim, PL; Choi, JY; Law, MG; Pujari, S

    2010-01-01

    Objective The aim of the study was to examine the rates and predictors of treatment modification following combination antiretroviral therapy (cART) failure in Asian patients with HIV enrolled in the TREAT Asia HIV Observational Database (TAHOD). Methods Treatment failure (immunological, virological and clinical) was defined by World Health Organization criteria. Countries were categorized as high or low income by World Bank criteria. Results Among 2446 patients who initiated cART, 447 were documented to have developed treatment failure over 5697 person-years (7.8 per 100 person-years). A total of 253 patients changed at least one drug after failure (51.6 per 100 person-years). There was no difference between patients from high- and low-income countries [adjusted hazard ratio (HR) 1.02; P = 0.891]. Advanced disease stage [Centers for Disease Control and Prevention (CDC) category C vs. A; adjusted HR 1.38, P = 0.040], a lower CD4 count (≥ 51 cells/μL vs. ≤ 50 cells/μL; adjusted HR 0.61, P = 0.022) and a higher HIV viral load (≥ 400 HIV-1 RNA copies/mL vs. failure. Compared with patients from low-income countries, patients from high-income countries were more likely to change two or more drugs (67% vs. 49%; P = 0.009) and to change to a protease-inhibitor-containing regimen (48% vs. 16%; Pfailure. This deferred modification is likely to have negative implications for accumulation of drug resistance and response to second-line treatment. There is a need to scale up the availability of second-line regimens and virological monitoring in this region. PMID:19601993

  2. How do dispersal costs and habitat selection influence realized population connectivity?

    Science.gov (United States)

    Burgess, Scott C; Treml, Eric A; Marshall, Dustin J

    2012-06-01

    Despite the importance of dispersal for population connectivity, dispersal is often costly to the individual. A major impediment to understanding connectivity has been a lack of data combining the movement of individuals and their survival to reproduction in the new habitat (realized connectivity). Although mortality often occurs during dispersal (an immediate cost), in many organisms costs are paid after dispersal (deferred costs). It is unclear how such deferred costs influence the mismatch between dispersal and realized connectivity. Through a series of experiments in the field and laboratory, we estimated both direct and indirect deferred costs in a marine bryozoan (Bugula neritina). We then used the empirical data to parameterize a theoretical model in order to formalize predictions about how dispersal costs influence realized connectivity. Individuals were more likely to colonize poor-quality habitat after prolonged dispersal durations. Individuals that colonized poor-quality habitat performed poorly after colonization because of some property of the habitat (an indirect deferred cost) rather than from prolonged dispersal per se (a direct deferred cost). Our theoretical model predicted that indirect deferred costs could result in nonlinear mismatches between spatial patterns of potential and realized connectivity. The deferred costs of dispersal are likely to be crucial for determining how well patterns of dispersal reflect realized connectivity. Ignoring these deferred costs could lead to inaccurate predictions of spatial population dynamics.

  3. Effects of individual quality, reproductive success and environmental variability on survival of a long-lived seabird.

    Science.gov (United States)

    Lescroël, Amélie; Dugger, Katie M; Ballard, Grant; Ainley, David G

    2009-07-01

    1. Heterogeneity in individual quality (i.e. individuals having different performance levels that are consistent throughout life) can drive the demography of iteroparous species, but quality in the context of environmental variability has rarely been evaluated. 2. We investigated the demographic responses of a long-lived seabird, the Adélie penguin (Pygoscelis adeliae), to contrasting environmental conditions as a function of reproductive success, breeding quality (BQ) and experience. A continuous index of BQ (BQI) was developed to reflect an individual's ability, relative to others, to produce viable offspring. 3. First, we assessed the relative importance of costs of reproduction vs. heterogeneity in quality by comparing survival and reproductive probabilities among deferred, successful and unsuccessful breeders under 'demanding' conditions using multistate capture-mark-recapture modelling. Then, we quantified the influence of BQI on adult survival among experienced breeders vs. the whole study population under both 'normal' and 'demanding' conditions. 4. Higher survival rates were exhibited by successful (74-76%) compared to unsuccessful breeders (64%); the former also more frequently reproduced successfully at year t + 1. 5. From 1997 to 2006, adult survival ranged from 64-79%, with BQI accounting for 91% of variability in the entire study population, but only 17% in experienced breeders. The weakened relationship between BQI and survival in experienced breeders supports the theory that selection during the first reproductive event accounts for a more homogeneous pool of experienced breeders. 6. No significant effect of environmental covariates on survival was evident, suggesting that what appeared to be demanding conditions were within the range that could be buffered by this species. 7. For the first time in seabirds, a quadratic relationship between adult survival and BQI showed that adult survival is shaped by both heterogeneity in quality and reproductive

  4. Theorizing the Process of Coping with Sexual Disorders Leading to Marital Conflicts based on Grounded Theory Approach

    Directory of Open Access Journals (Sweden)

    M.Alikhani*

    2014-12-01

    Full Text Available The present study was to theorize about the process of coping with sexual disorders leading to marital conflicts. The process of coping with sexual disorders leading to marital conflicts was examined with 12 couples based on grounded theory. The focus of the study was on the period from commencing of symptoms up to start of treatment. Data were collected through semi-organized interviews and were analyzed through constant comparisons. It was recognized that problem solving skills was the main variable in the process of coping with sexual disorders leading to marital conflicts. The main variable consisted of two levels including ‘single-couple’ and ‘interactional’ and five main categories named as recognizing sexual disorder symptoms, personal assessment, self-attempt, threat feeling, consulting with others which ultimately led to searching help, consultation, and treatment. The preliminary individual decision to decrease the symptoms resulted in self-treatment which consequently defered the treatment period. Age, gender, education level, socio-economical status and pre-knowledge of disorders affected people`s decision making time. Individuals with sexual disorders defer the start of treatment and this can bring a family to separation. Couples should take pre-marriage counseling sessions in order to make decision for treatment at the right time when faced by sexual disorders.

  5. Variability Bugs:

    DEFF Research Database (Denmark)

    Melo, Jean

    . Although many researchers suggest that preprocessor-based variability amplifies maintenance problems, there is little to no hard evidence on how actually variability affects programs and programmers. Specifically, how does variability affect programmers during maintenance tasks (bug finding in particular......)? How much harder is it to debug a program as variability increases? How do developers debug programs with variability? In what ways does variability affect bugs? In this Ph.D. thesis, I set off to address such issues through different perspectives using empirical research (based on controlled...... experiments) in order to understand quantitatively and qualitatively the impact of variability on programmers at bug finding and on buggy programs. From the program (and bug) perspective, the results show that variability is ubiquitous. There appears to be no specific nature of variability bugs that could...

  6. Administrative charges in pensions in Chile, Malaysia, Zambia, and the United States

    OpenAIRE

    Valdes-Prieto, Salvador

    1994-01-01

    The author offers a framework for an international comparison of charges in mandatory and private pension systems, and in state-run and privately managed systems. Such comparisons make it possible to determine which combinations of quality and cost make the most sense in pension services. He finds that: 1) Charges in the private annuity industry are much higher than other components of the pension package, and much higher than publicly provided annuities in the US; 2) comparing the collection...

  7. LPD 17 San Antonio Class Amphibious Transport Dock (LPD 17)

    Science.gov (United States)

    2015-12-01

    Grumman’s shipbuilding division and deferred depreciation expenses for recovery of insurance proceeds associated with Hurricane Katrina damages. Contract...Safety and Health Administration and the Pension Protection Act. The government liability for deferred depreciation from Hurricane Katrina was...of engineering change proposals and negotiation of a contract price adjustment to cover the Navy’s share of deferred depreciation expenses for

  8. Racial Extremism in the Army

    Science.gov (United States)

    1998-04-01

    of Deference ...................................................................................................... 46 1. The Separation of Powers Doctrine...to the military. This deference has a two-fold basis. First, the separation of powers in the U.S. Constitution gives authority to the executive (and...Why should there be judicial deference to the Army’s policy on extremism? There are two principal reasons. First, the Constitution’s separation of powers doctrine

  9. Individual Movement Variability Magnitudes Are Explained by Cortical Neural Variability.

    Science.gov (United States)

    Haar, Shlomi; Donchin, Opher; Dinstein, Ilan

    2017-09-13

    Humans exhibit considerable motor variability even across trivial reaching movements. This variability can be separated into specific kinematic components such as extent and direction that are thought to be governed by distinct neural processes. Here, we report that individual subjects (males and females) exhibit different magnitudes of kinematic variability, which are consistent (within individual) across movements to different targets and regardless of which arm (right or left) was used to perform the movements. Simultaneous fMRI recordings revealed that the same subjects also exhibited different magnitudes of fMRI variability across movements in a variety of motor system areas. These fMRI variability magnitudes were also consistent across movements to different targets when performed with either arm. Cortical fMRI variability in the posterior-parietal cortex of individual subjects explained their movement-extent variability. This relationship was apparent only in posterior-parietal cortex and not in other motor system areas, thereby suggesting that individuals with more variable movement preparation exhibit larger kinematic variability. We therefore propose that neural and kinematic variability are reliable and interrelated individual characteristics that may predispose individual subjects to exhibit distinct motor capabilities. SIGNIFICANCE STATEMENT Neural activity and movement kinematics are remarkably variable. Although intertrial variability is rarely studied, here, we demonstrate that individual human subjects exhibit distinct magnitudes of neural and kinematic variability that are reproducible across movements to different targets and when performing these movements with either arm. Furthermore, when examining the relationship between cortical variability and movement variability, we find that cortical fMRI variability in parietal cortex of individual subjects explained their movement extent variability. This enabled us to explain why some subjects

  10. Present problems concerning pneumoconiosis in French collieries

    Energy Technology Data Exchange (ETDEWEB)

    Amoudru, C. (Charbonnages de France, 75 - Paris)

    A report -876 cases in 1980, 46,899 annuities running and 22,330 entitled, 1400 MF for pensions and allowances for temporary incapacity- shows eloquently that pneumoconiosis remains the first problem in underground mines. A general table gives the distribution by age between the holders of annuities and, statistics show that the situations are extremely different from one coalfield to another. We are thus obliged to distinguish between coalfield with a natural handicap. Notes on the therapeutic aspects are given.

  11. Statistical variability of hydro-meteorological variables as indicators ...

    African Journals Online (AJOL)

    Statistical variability of hydro-meteorological variables as indicators of climate change in north-east Sokoto-Rima basin, Nigeria. ... water resources development including water supply project, agriculture and tourism in the study area. Key word: Climate change, Climatic variability, Actual evapotranspiration, Global warming ...

  12. Decision-making in state lotteries: half now or all of it later?

    Science.gov (United States)

    Baker, Forest; Johnson, Matthew W; Bickel, Warren K

    2003-12-01

    Many state lotteries offer players a choice between receiving roughly half of the jackpot immediately and receiving the entire jackpot over 25 annual payments. This requires players to make a decision that involves uncertainty, delay, and large amounts of real money. Archival data on lottery players' jackpot payment decisions were collected from seven state and three multistate lotteries. Players' jackpot payment preferences were assessed at the time of ticket purchase and after winning a jackpot. Preference for the annuity payment option significantly decreased as jackpot size increased, both at the time of ticket purchase and after winning. Furthermore, a significant proportion of winners who selected the annuity payment option at ticket purchase switched to the cash payment option after winning, whereas no winners switched from the cash to the annuity option after winning. These findings suggest that real-world choices involving large sums of money may be subject to diminishing marginal utility and probability and delay discounting.

  13. Short timescale variability in the faint sky variability survey

    NARCIS (Netherlands)

    Morales-Rueda, L.; Groot, P.J.; Augusteijn, T.; Nelemans, G.A.; Vreeswijk, P.M.; Besselaar, E.J.M. van den

    2006-01-01

    We present the V-band variability analysis of the Faint Sky Variability Survey (FSVS). The FSVS combines colour and time variability information, from timescales of 24 minutes to tens of days, down to V = 24. We find that �1% of all point sources are variable along the main sequence reaching �3.5%

  14. All varieties of encoding variability are not created equal: Separating variable processing from variable tasks

    Science.gov (United States)

    Huff, Mark J.; Bodner, Glen E.

    2014-01-01

    Whether encoding variability facilitates memory is shown to depend on whether item-specific and relational processing are both performed across study blocks, and whether study items are weakly versus strongly related. Variable-processing groups studied a word list once using an item-specific task and once using a relational task. Variable-task groups’ two different study tasks recruited the same type of processing each block. Repeated-task groups performed the same study task each block. Recall and recognition were greatest in the variable-processing group, but only with weakly related lists. A variable-processing benefit was also found when task-based processing and list-type processing were complementary (e.g., item-specific processing of a related list) rather than redundant (e.g., relational processing of a related list). That performing both item-specific and relational processing across trials, or within a trial, yields encoding-variability benefits may help reconcile decades of contradictory findings in this area. PMID:25018583

  15. Concurrent variable-interval variable-ratio schedules in a dynamic choice environment.

    Science.gov (United States)

    Bell, Matthew C; Baum, William M

    2017-11-01

    Most studies of operant choice have focused on presenting subjects with a fixed pair of schedules across many experimental sessions. Using these methods, studies of concurrent variable- interval variable-ratio schedules helped to evaluate theories of choice. More recently, a growing literature has focused on dynamic choice behavior. Those dynamic choice studies have analyzed behavior on a number of different time scales using concurrent variable-interval schedules. Following the dynamic choice approach, the present experiment examined performance on concurrent variable-interval variable-ratio schedules in a rapidly changing environment. Our objectives were to compare performance on concurrent variable-interval variable-ratio schedules with extant data on concurrent variable-interval variable-interval schedules using a dynamic choice procedure and to extend earlier work on concurrent variable-interval variable-ratio schedules. We analyzed performances at different time scales, finding strong similarities between concurrent variable-interval variable-interval and concurrent variable-interval variable- ratio performance within dynamic choice procedures. Time-based measures revealed almost identical performance in the two procedures compared with response-based measures, supporting the view that choice is best understood as time allocation. Performance at the smaller time scale of visits accorded with the tendency seen in earlier research toward developing a pattern of strong preference for and long visits to the richer alternative paired with brief "samples" at the leaner alternative ("fix and sample"). © 2017 Society for the Experimental Analysis of Behavior.

  16. Investigation of load reduction for a variable speed, variable pitch, and variable coning wind turbine

    Energy Technology Data Exchange (ETDEWEB)

    Pierce, K. [Univ. of Utah, Salt Lake City, UT (United States)

    1997-12-31

    A two bladed, variable speed and variable pitch wind turbine was modeled using ADAMS{reg_sign} to evaluate load reduction abilities of a variable coning configuration as compared to a teetered rotor, and also to evaluate control methods. The basic dynamic behavior of the variable coning turbine was investigated and compared to the teetered rotor under constant wind conditions as well as turbulent wind conditions. Results indicate the variable coning rotor has larger flap oscillation amplitudes and much lower root flap bending moments than the teetered rotor. Three methods of control were evaluated for turbulent wind simulations. These were a standard IPD control method, a generalized predictive control method, and a bias estimate control method. Each control method was evaluated for both the variable coning configuration and the teetered configuration. The ability of the different control methods to maintain the rotor speed near the desired set point is evaluated from the RMS error of rotor speed. The activity of the control system is evaluated from cycles per second of the blade pitch angle. All three of the methods were found to produce similar results for the variable coning rotor and the teetered rotor, as well as similar results to each other.

  17. Annuities in Switzerland

    OpenAIRE

    Butler, Monika; Ruesch, Martin

    2007-01-01

    Switzerland's pension system has attracted considerable attention, mainly due to its reliance on a three-pillar structure. A relatively small pay-as-you-go system (first pillar) is complemented by a mandatory, employer-based, fully funded occupational pension scheme (second pillar). The main goal of this paper is to provide a detailed description and analysis of the Swiss pension system. P...

  18. About hidden influence of predictor variables: Suppressor and mediator variables

    Directory of Open Access Journals (Sweden)

    Milovanović Boško

    2013-01-01

    Full Text Available In this paper procedure for researching hidden influence of predictor variables in regression models and depicting suppressor variables and mediator variables is shown. It is also shown that detection of suppressor variables and mediator variables could provide refined information about the research problem. As an example for applying this procedure, relation between Atlantic atmospheric centers and air temperature and precipitation amount in Serbia is chosen. [Projekat Ministarstva nauke Republike Srbije, br. 47007

  19. A Dream Deferred

    Science.gov (United States)

    Richard, Alan

    2004-01-01

    In this article, the author explains why segregation still lives in Summerton, the town where the Brown v. Board of Education struggle began. The author traces the history of how the desegregation, which was court-ordered in 1970, has placed the students in Summerton still at a disadvantage. The Briggs v. Eliott case was the earliest of the five…

  20. Variable importance in latent variable regression models

    NARCIS (Netherlands)

    Kvalheim, O.M.; Arneberg, R.; Bleie, O.; Rajalahti, T.; Smilde, A.K.; Westerhuis, J.A.

    2014-01-01

    The quality and practical usefulness of a regression model are a function of both interpretability and prediction performance. This work presents some new graphical tools for improved interpretation of latent variable regression models that can also assist in improved algorithms for variable

  1. Using variable combination population analysis for variable selection in multivariate calibration.

    Science.gov (United States)

    Yun, Yong-Huan; Wang, Wei-Ting; Deng, Bai-Chuan; Lai, Guang-Bi; Liu, Xin-bo; Ren, Da-Bing; Liang, Yi-Zeng; Fan, Wei; Xu, Qing-Song

    2015-03-03

    Variable (wavelength or feature) selection techniques have become a critical step for the analysis of datasets with high number of variables and relatively few samples. In this study, a novel variable selection strategy, variable combination population analysis (VCPA), was proposed. This strategy consists of two crucial procedures. First, the exponentially decreasing function (EDF), which is the simple and effective principle of 'survival of the fittest' from Darwin's natural evolution theory, is employed to determine the number of variables to keep and continuously shrink the variable space. Second, in each EDF run, binary matrix sampling (BMS) strategy that gives each variable the same chance to be selected and generates different variable combinations, is used to produce a population of subsets to construct a population of sub-models. Then, model population analysis (MPA) is employed to find the variable subsets with the lower root mean squares error of cross validation (RMSECV). The frequency of each variable appearing in the best 10% sub-models is computed. The higher the frequency is, the more important the variable is. The performance of the proposed procedure was investigated using three real NIR datasets. The results indicate that VCPA is a good variable selection strategy when compared with four high performing variable selection methods: genetic algorithm-partial least squares (GA-PLS), Monte Carlo uninformative variable elimination by PLS (MC-UVE-PLS), competitive adaptive reweighted sampling (CARS) and iteratively retains informative variables (IRIV). The MATLAB source code of VCPA is available for academic research on the website: http://www.mathworks.com/matlabcentral/fileexchange/authors/498750. Copyright © 2015 Elsevier B.V. All rights reserved.

  2. Potential Beneficiaries of the Obama Administration’s Executive Action Programs Deeply Embedded in US Society

    OpenAIRE

    Donald Kerwin; Robert Warren

    2016-01-01

    The Obama administration has developed two broad programs to defer immigration enforcement actions against undocumented persons living in the United States: (1) Deferred Action for Parents of Americans and Lawful Permanent Residents (DAPA); and (2) Deferred Action for Childhood Arrivals (DACA). The DACA program, which began in August 2012, was expanded on November 20, 2014. DAPA and the DACA expansion (hereinafter referred to as “DACA-plus”) are currently under review by the US Supreme Court ...

  3. Pulsating variables

    International Nuclear Information System (INIS)

    1989-01-01

    The study of stellar pulsations is a major route to the understanding of stellar structure and evolution. At the South African Astronomical Observatory (SAAO) the following stellar pulsation studies were undertaken: rapidly oscillating Ap stars; solar-like oscillations in stars; 8-Scuti type variability in a classical Am star; Beta Cephei variables; a pulsating white dwarf and its companion; RR Lyrae variables and galactic Cepheids. 4 figs

  4. Irradiated concrete maze is confronted by robotics. [Uncertainties of nuclear reactor decommissioning

    Energy Technology Data Exchange (ETDEWEB)

    Holmes, A

    1984-09-01

    Nuclear reactor decommissioning and demolition are discussed. Three stages of the process are defined, and three options are described, depending on the rate at which the stages of the process are carried out. The options are: immediate decommissioning and demolition within 10 to 15 years of shutdown; partial deferment, the final stage being deferred for 10 to 100 years; total deferment, the second and third stages being deferred for 50 years or more. The possibilities and problems of designing a task-specific robot to carry out decommissioning are discussed. It is pointed out that specialist demolition will be needed. The problem of massive amounts of radioactive waste disposal is considered. The large unknown cost of the operation, and the desirability of getting experience in the problems involved, are discussed.

  5. 320-row CT coronary angiography predicts freedom from revascularisation and acts as a gatekeeper to defer invasive angiography in stable coronary artery disease: a fractional flow reserve-correlated study

    International Nuclear Information System (INIS)

    Ko, Brian S.; Wong, Dennis T.L.; Cameron, James D.; Leung, Michael; Meredith, Ian T.; Nerlekar, Nitesh; Antonis, Paul; Harper, Richard; Malaiapan, Yuvaraj; Seneviratne, Sujith K.; Leong, Darryl P.; Crossett, Marcus; Troupis, John

    2014-01-01

    To determine the accuracy of 320-row multidetector coronary computed tomography angiography (M320-CCTA) to detect functional stenoses using fractional flow reserve (FFR) as the reference standard and to predict revascularisation in stable coronary artery disease. One hundred and fifteen patients (230 vessels) underwent M320-CCTA and FFR assessment and were followed for 18 months. Diameter stenosis on invasive angiography (ICA) and M320-CCTA were assessed by consensus by two observers and significant stenosis was defined as ≥50 %. FFR ≤0.8 indicated functionally significant stenoses. M320-CCTA had 94 % sensitivity and 94 % negative predictive value (NPV) for FFR ≤0.8. Overall accuracy was 70 %, specificity 54 % and positive predictive value 65 %. On receiver operating characteristic (ROC) curve analysis, the area under the curve (AUC) for CCTA to predict FFR ≤0.8 was 0.74 which was comparable with ICA. The absence of a significant stenosis on M320-CCTA was associated with a 6 % revascularisation rate. M320-CCTA predicted revascularisation with an AUC of 0.71 which was comparable with ICA. M320-CCTA has excellent sensitivity and NPV for functional stenoses and therefore may act as an effective gatekeeper to defer ICA and revascularisation. Like ICA, M320-CCTA lacks specificity for functional stenoses and only has moderate accuracy to predict the need for revascularisation. (orig.)

  6. Variable mechanical ventilation.

    Science.gov (United States)

    Fontela, Paula Caitano; Prestes, Renata Bernardy; Forgiarini, Luiz Alberto; Friedman, Gilberto

    2017-01-01

    To review the literature on the use of variable mechanical ventilation and the main outcomes of this technique. Search, selection, and analysis of all original articles on variable ventilation, without restriction on the period of publication and language, available in the electronic databases LILACS, MEDLINE®, and PubMed, by searching the terms "variable ventilation" OR "noisy ventilation" OR "biologically variable ventilation". A total of 36 studies were selected. Of these, 24 were original studies, including 21 experimental studies and three clinical studies. Several experimental studies reported the beneficial effects of distinct variable ventilation strategies on lung function using different models of lung injury and healthy lungs. Variable ventilation seems to be a viable strategy for improving gas exchange and respiratory mechanics and preventing lung injury associated with mechanical ventilation. However, further clinical studies are necessary to assess the potential of variable ventilation strategies for the clinical improvement of patients undergoing mechanical ventilation.

  7. Cataclysmic variables, Hubble-Sandage variables and eta Carinae

    International Nuclear Information System (INIS)

    Bath, G.T.

    1980-01-01

    The Hubble-Sandage variables are the most luminous stars in external galaxies. They were first investigated by Hubble and Sandage (1953) for use as distance indicators. Their main characteristics are high luminosity, blue colour indices, and irregular variability. Spectroscopically they show hydrogen and helium in emission with occasionally weaker FeII and [FeII], and no Balmer jump (Humphreys 1975, 1978). In this respect they closely resemble cataclysmic variables, particularly dwarf novae. In the quiescent state dwarf novae show broad H and HeI, together with a strong UV continuum. In contrast to the spectroscopic similarities, the luminosities could hardly differ more. Rather than being the brightest stars known, quiescent dwarf novae are as faint or fainter than the sun. It is suggested that the close correspondence between the spectral appearance of the two classes combined with the difference in luminosity is well accounted for by a model of Hubble-Sandage variables in which the same physical processes are occurring, but on a larger scale. (Auth.)

  8. VariableR Reclustering in Multiple Top Quark and W Boson Events

    Energy Technology Data Exchange (ETDEWEB)

    Hyde, Jeremy [SLAC National Accelerator Lab., Menlo Park, CA (United States)

    2015-08-14

    VariableR jet reclustering is an innovative technique that allows for the reconstruction of boosted object over a wide range of kinematic regimes. Such capability enables the efficient identification of events with multiple boosted top quarks which is a typical signature for new physics processes such as the production of the supersymmetric partner of the gluon. In order to evaluate the performance of the algorithm, the VariableR reclustered jets are compared with fixed radius reclustered jets. The flexibility of the algorithm is tested by reconstructing both boosted top quarks and boosted W bosons. The VariableR reclustering method is found to be more efficient than the fixed radius algorithm at identifying top quarks and W bosons in events with four top quarks, therefore enhancing the sensitivity for gluino searches.

  9. Low-Frequency Temporal Variability in Mira and Semiregular Variables

    Science.gov (United States)

    Templeton, Matthew R.; Karovska, M.; Waagen, E. O.

    2012-01-01

    We investigate low-frequency variability in a large sample of Mira and semiregular variables with long-term visual light curves from the AAVSO International Database. Our aim is to determine whether we can detect and measure long-timescale variable phenomena in these stars, for example photometric variations that might be associated with supergranular convection. We analyzed the long-term light curves of 522 variable stars of the Mira and SRa, b, c, and d classes. We calculated their low-frequency time-series spectra to characterize rednoise with the power density spectrum index, and then correlate this index with other observable characteristics such as spectral type and primary pulsation period. In our initial analysis of the sample, we see that the semiregular variables have a much broader range of spectral index than the Mira types, with the SRb subtype having the broadest range. Among Mira variables we see that the M- and S-type Miras have similarly wide ranges of index, while the C-types have the narrowest with generally shallower slopes. There is also a trend of steeper slope with larger amplitude, but at a given amplitude, a wide range of slopes are seen. The ultimate goal of the project is to identify stars with strong intrinsic red noise components as possible targets for resolved surface imaging with interferometry.

  10. Expatriate job performance in Greater China: Does age matter?

    DEFF Research Database (Denmark)

    Selmer, Jan; Lauring, Jakob; Feng, Yunxia

    to expatriates in Chinese societies. It is possible that older business expatriates will receive more respect and be treated with more deference in a Chinese cultural context than their apparently younger colleagues. This may have a positive impact on expatriates’ job performance. To empirically test...... this presumption, business expatriates in Greater Chine were targeted by a survey. Controlling for the potential bias of a number of background variables, results indicate that contextual/managerial performance, including general managerial functions applied to the subsidiary in Greater China, had a positive...

  11. Cataclysmic Variable Stars

    Science.gov (United States)

    Hellier, Coel

    2001-01-01

    Cataclysmic variable stars are the most variable stars in the night sky, fluctuating in brightness continually on timescales from seconds to hours to weeks to years. The changes can be recorded using amateur telescopes, yet are also the subject of intensive study by professional astronomers. That study has led to an understanding of cataclysmic variables as binary stars, orbiting so closely that material transfers from one star to the other. The resulting process of accretion is one of the most important in astrophysics. This book presents the first account of cataclysmic variables at an introductory level. Assuming no previous knowledge of the field, it explains the basic principles underlying the variability, while providing an extensive compilation of cataclysmic variable light curves. Aimed at amateur astronomers, undergraduates, and researchers, the main text is accessible to those with no mathematical background, while supplementary boxes present technical details and equations.

  12. Impact of Subsurface Temperature Variability on Meteorological Variability: An AGCM Study

    Science.gov (United States)

    Mahanama, S. P.; Koster, R. D.; Liu, P.

    2006-05-01

    Anomalous atmospheric conditions can lead to surface temperature anomalies, which in turn can lead to temperature anomalies deep in the soil. The deep soil temperature (and the associated ground heat content) has significant memory -- the dissipation of a temperature anomaly may take weeks to months -- and thus deep soil temperature may contribute to the low frequency variability of energy and water variables elsewhere in the system. The memory may even provide some skill to subseasonal and seasonal forecasts. This study uses two long-term AGCM experiments to isolate the contribution of deep soil temperature variability to variability elsewhere in the climate system. The first experiment consists of a standard ensemble of AMIP-type simulations, simulations in which the deep soil temperature variable is allowed to interact with the rest of the system. In the second experiment, the coupling of the deep soil temperature to the rest of the climate system is disabled -- at each grid cell, the local climatological seasonal cycle of deep soil temperature (as determined from the first experiment) is prescribed. By comparing the variability of various atmospheric quantities as generated in the two experiments, we isolate the contribution of interactive deep soil temperature to that variability. The results show that interactive deep soil temperature contributes significantly to surface temperature variability. Interactive deep soil temperature, however, reduces the variability of the hydrological cycle (evaporation and precipitation), largely because it allows for a negative feedback between evaporation and temperature.

  13. Variable selection in multivariate calibration based on clustering of variable concept.

    Science.gov (United States)

    Farrokhnia, Maryam; Karimi, Sadegh

    2016-01-01

    Recently we have proposed a new variable selection algorithm, based on clustering of variable concept (CLoVA) in classification problem. With the same idea, this new concept has been applied to a regression problem and then the obtained results have been compared with conventional variable selection strategies for PLS. The basic idea behind the clustering of variable is that, the instrument channels are clustered into different clusters via clustering algorithms. Then, the spectral data of each cluster are subjected to PLS regression. Different real data sets (Cargill corn, Biscuit dough, ACE QSAR, Soy, and Tablet) have been used to evaluate the influence of the clustering of variables on the prediction performances of PLS. Almost in the all cases, the statistical parameter especially in prediction error shows the superiority of CLoVA-PLS respect to other variable selection strategies. Finally the synergy clustering of variable (sCLoVA-PLS), which is used the combination of cluster, has been proposed as an efficient and modification of CLoVA algorithm. The obtained statistical parameter indicates that variable clustering can split useful part from redundant ones, and then based on informative cluster; stable model can be reached. Copyright © 2015 Elsevier B.V. All rights reserved.

  14. Photometric Variability in the Faint Sky Variability Survey

    NARCIS (Netherlands)

    Morales-Rueda, L.; Groot, P.J.; Augusteijn, T.; Nelemans, G.A.; Vreeswijk, P.M.; Besselaar, E.J.M. van den

    2005-01-01

    The Faint Sky Variability Survey (FSVS) is aimed at finding photometric and/or astrometric variable objects between 16th and 24th mag on time-scales between tens of minutes and years with photometric precisions ranging from 3 millimag to 0.2 mag. An area of ~23 deg2, located at mid and

  15. 77 FR 71432 - Agency Information Collection Activities: Application for Travel Document, Form Number I-131...

    Science.gov (United States)

    2012-11-30

    ... guidance regarding recipients' of Deferred Action under Childhood Arrivals (DACA) ability to request... deferred action under childhood arrivals (DACA) may now request an advance parole documents based on...; Revision of a Currently Approved Collection ACTION: 30-Day Notice. SUMMARY: The Department of Homeland...

  16. Making sense of policy choices: understanding the roles of value predispositions, mass media, and cognitive processing in public attitudes toward nanotechnology

    Science.gov (United States)

    Ho, Shirley S.; Scheufele, Dietram A.; Corley, Elizabeth A.

    2010-10-01

    Using a nationally representative telephone survey of 1,015 adults in the United States, this study examines how value predispositions, communication variables, and perceptions of risks and benefits are associated with public support for federal funding of nanotechnology. Our findings show that highly religious individuals were less supportive of funding of nanotech than less religious individuals, whereas individuals who held a high deference for scientific authority were more supportive of funding of the emerging technology than those low in deference. Mass media use and elaborative processing of scientific news were positively associated with public support for funding, whereas factual scientific knowledge had no significant association with policy choices. The findings suggest that thinking about and reflecting upon scientific news promote better understanding of the scientific world and may provide a more sophisticated cognitive structure for the public to form opinions about nanotech than factual scientific knowledge. Finally, heuristic cues including trust in scientists and perceived risks and benefits of nanotech were found to be associated with public support for nanotech funding. We conclude with policy implications that will be useful for policymakers and science communication practitioners.

  17. Making sense of policy choices: understanding the roles of value predispositions, mass media, and cognitive processing in public attitudes toward nanotechnology

    International Nuclear Information System (INIS)

    Ho, Shirley S.; Scheufele, Dietram A.; Corley, Elizabeth A.

    2010-01-01

    Using a nationally representative telephone survey of 1,015 adults in the United States, this study examines how value predispositions, communication variables, and perceptions of risks and benefits are associated with public support for federal funding of nanotechnology. Our findings show that highly religious individuals were less supportive of funding of nanotech than less religious individuals, whereas individuals who held a high deference for scientific authority were more supportive of funding of the emerging technology than those low in deference. Mass media use and elaborative processing of scientific news were positively associated with public support for funding, whereas factual scientific knowledge had no significant association with policy choices. The findings suggest that thinking about and reflecting upon scientific news promote better understanding of the scientific world and may provide a more sophisticated cognitive structure for the public to form opinions about nanotech than factual scientific knowledge. Finally, heuristic cues including trust in scientists and perceived risks and benefits of nanotech were found to be associated with public support for nanotech funding. We conclude with policy implications that will be useful for policymakers and science communication practitioners.

  18. The nebular variables

    CERN Document Server

    Glasby, John S

    1974-01-01

    The Nebular Variables focuses on the nebular variables and their characteristics. Discussions are organized by type of nebular variable, namely, RW Aurigae stars, T Orionis stars, T Tauri stars, and peculiar nebular objects. Topics range from light variations of the stars to their spectroscopic and physical characteristics, spatial distribution, interaction with nebulosity, and evolutionary features. This volume is divided into four sections and consists of 25 chapters, the first of which provides general information on nebular variables, including their stellar associations and their classifi

  19. Health consequences of the US Deferred Action for Childhood Arrivals (DACA immigration programme: a quasi-experimental study

    Directory of Open Access Journals (Sweden)

    Atheendar S Venkataramani, DrMD

    2017-04-01

    Full Text Available Summary: Background: The effects of changes in immigration policy on health outcomes among undocumented immigrants are not well known. We aimed to examine the physical and mental health effects of the Deferred Action for Childhood Arrivals (DACA programme, a 2012 US immigration policy that provided renewable work permits and freedom from deportation for a large number of undocumented immigrants. Methods: We did a retrospective, quasi-experimental study using nationally representative, repeated cross-sectional data from the US National Health Interview Survey (NHIS for the period January, 2008, to December, 2015. We included non-citizen, Hispanic adults aged 19–50 years in our analyses. We used a difference-in-differences strategy to compare changes in health outcomes among individuals who met key DACA eligibility criteria (based on age at immigration and at the time of policy implementation before and after programme implementation versus changes in outcomes for individuals who did not meet these criteria. We additionally restricted the sample to individuals who had lived in the USA for at least 5 years and had completed high school or its equivalent, in order to hold fixed two other DACA eligibility criteria. Our primary outcomes were self-reported overall health (measured on a 5 point Likert scale and psychological distress (Kessler 6 [K6] scale, the latter was administered to a random subset of NHIS respondents. Findings: Our final sample contained 14 973 respondents for the self-reported health outcome and 5035 respondents for the K6 outcome. Of these individuals, 3972 in the self-reported health analysis and 1138 in the K6 analysis met the DACA eligibility criteria. Compared with people ineligible for DACA, the introduction of DACA was associated with no significant change among DACA-eligible individuals in terms of self-reported overall health (b=0·056, 95% CI −0·024 to 0·14, p=0·17 or the likelihood of reporting poor or fair

  20. HOW NORMAL IS VARIABLE, OR HOW VARIABLE IS NORMAL

    NARCIS (Netherlands)

    TOUWEN, BCL

    Variability is an important property of the central nervous system, and it shows characteristic changes during infancy and childhood. The large amount of variations in the performance of sensomotor functions in infancy is called indiscriminate or primary variability. During toddling age the child

  1. Response-rate differences in variable-interval and variable-ratio schedules: An old problem revisited

    OpenAIRE

    Cole, Mark R.

    1994-01-01

    In Experiment 1, a variable-ratio 10 schedule became, successively, a variable-interval schedule with only the minimum interreinforcement intervals yoked to the variable ratio, or a variable-interval schedule with both interreinforcement intervals and reinforced interresponse times yoked to the variable ratio. Response rates in the variable-interval schedule with both interreinforcement interval and reinforced interresponse time yoking fell between the higher rates maintained by the variable-...

  2. 75 FR 10018 - Proposed Collection; Comment Request for Notice 98-1 and REG-108639-99

    Science.gov (United States)

    2010-03-04

    ... (TD 1969), Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching... Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee...) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to...

  3. Compulsory Annuitisation: A Policy Option for Australia?

    Directory of Open Access Journals (Sweden)

    Taleitha O'Meara

    2013-09-01

    Full Text Available Abstract The use of lifetime annuities is one obvious candidate to deliver guaranteed income in retirement. This paper quantifies the marginal increase in income to a single male when compelled to purchase a lifetime annuity from superannuation savings, compared to the current position of voluntary annuitisation in the Australian market. It is found that significant increases in average income are possible under compulsion, with an associated decrease in the cost of the age pension. Future mortality is shown to be the key area of sensitivity. The critical importance of future age pension eligibility rules being adaptable in line with mortality changes is demonstrated.

  4. Cognitive Variability

    Science.gov (United States)

    Siegler, Robert S.

    2007-01-01

    Children's thinking is highly variable at every level of analysis, from neural and associative levels to the level of strategies, theories, and other aspects of high-level cognition. This variability exists within people as well as between them; individual children often rely on different strategies or representations on closely related problems…

  5. 47 CFR 54.301 - Local switching support.

    Science.gov (United States)

    2010-10-01

    ... Deferred Maintenance and Retirements Included in Account 1438 Deferred Charges Included in Account 1438... paragraph (d) of this section, shall be multiplied by the local switching support factor. For purposes of... total unseparated dollar amount assigned to each account listed below for the calendar year following...

  6. 7 CFR 1721.105 - Application documents.

    Science.gov (United States)

    2010-01-01

    ... and Interest § 1721.105 Application documents. (a) Deferments for financial hardship. A Borrower requesting a section 12 deferment because of financial hardship must submit the following: (1) A summary of the financial position of the Borrower, based on the latest information available (usually less than...

  7. The need for hospital care of patients with clinically localized prostate cancer managed by noncurative intent

    DEFF Research Database (Denmark)

    Brasso, Klaus; Friis, S; Juel, K

    2000-01-01

    We studied the need for hospital care of patients 74 years old or younger with clinically localized prostate cancer managed by deferred endocrine therapy.......We studied the need for hospital care of patients 74 years old or younger with clinically localized prostate cancer managed by deferred endocrine therapy....

  8. Effects of short-term variability of meteorological variables on soil temperature in permafrost regions

    Science.gov (United States)

    Beer, Christian; Porada, Philipp; Ekici, Altug; Brakebusch, Matthias

    2018-03-01

    Effects of the short-term temporal variability of meteorological variables on soil temperature in northern high-latitude regions have been investigated. For this, a process-oriented land surface model has been driven using an artificially manipulated climate dataset. Short-term climate variability mainly impacts snow depth, and the thermal diffusivity of lichens and bryophytes. These impacts of climate variability on insulating surface layers together substantially alter the heat exchange between atmosphere and soil. As a result, soil temperature is 0.1 to 0.8 °C higher when climate variability is reduced. Earth system models project warming of the Arctic region but also increasing variability of meteorological variables and more often extreme meteorological events. Therefore, our results show that projected future increases in permafrost temperature and active-layer thickness in response to climate change will be lower (i) when taking into account future changes in short-term variability of meteorological variables and (ii) when representing dynamic snow and lichen and bryophyte functions in land surface models.

  9. “Deference” in Judicial Review

    African Journals Online (AJOL)

    MJM Venter

    The Constitutional Court subscribes to a standard of "deference" in judicial review.1. The principle of deference concerns the function of the judge in mediating between the law and legislative and executive politics. The principle recognises the need to protect the institutional character of each of the three arms of ...

  10. Variability in large-scale wind power generation: Variability in large-scale wind power generation

    Energy Technology Data Exchange (ETDEWEB)

    Kiviluoma, Juha [VTT Technical Research Centre of Finland, Espoo Finland; Holttinen, Hannele [VTT Technical Research Centre of Finland, Espoo Finland; Weir, David [Energy Department, Norwegian Water Resources and Energy Directorate, Oslo Norway; Scharff, Richard [KTH Royal Institute of Technology, Electric Power Systems, Stockholm Sweden; Söder, Lennart [Royal Institute of Technology, Electric Power Systems, Stockholm Sweden; Menemenlis, Nickie [Institut de recherche Hydro-Québec, Montreal Canada; Cutululis, Nicolaos A. [DTU, Wind Energy, Roskilde Denmark; Danti Lopez, Irene [Electricity Research Centre, University College Dublin, Dublin Ireland; Lannoye, Eamonn [Electric Power Research Institute, Palo Alto California USA; Estanqueiro, Ana [LNEG, Laboratorio Nacional de Energia e Geologia, UESEO, Lisbon Spain; Gomez-Lazaro, Emilio [Renewable Energy Research Institute and DIEEAC/EDII-AB, Castilla-La Mancha University, Albacete Spain; Zhang, Qin [State Grid Corporation of China, Beijing China; Bai, Jianhua [State Grid Energy Research Institute Beijing, Beijing China; Wan, Yih-Huei [National Renewable Energy Laboratory, Transmission and Grid Integration Group, Golden Colorado USA; Milligan, Michael [National Renewable Energy Laboratory, Transmission and Grid Integration Group, Golden Colorado USA

    2015-10-25

    The paper demonstrates the characteristics of wind power variability and net load variability in multiple power systems based on real data from multiple years. Demonstrated characteristics include probability distribution for different ramp durations, seasonal and diurnal variability and low net load events. The comparison shows regions with low variability (Sweden, Spain and Germany), medium variability (Portugal, Ireland, Finland and Denmark) and regions with higher variability (Quebec, Bonneville Power Administration and Electric Reliability Council of Texas in North America; Gansu, Jilin and Liaoning in China; and Norway and offshore wind power in Denmark). For regions with low variability, the maximum 1 h wind ramps are below 10% of nominal capacity, and for regions with high variability, they may be close to 30%. Wind power variability is mainly explained by the extent of geographical spread, but also higher capacity factor causes higher variability. It was also shown how wind power ramps are autocorrelated and dependent on the operating output level. When wind power was concentrated in smaller area, there were outliers with high changes in wind output, which were not present in large areas with well-dispersed wind power.

  11. Health consequences of the US Deferred Action for Childhood Arrivals (DACA) immigration programme: a quasi-experimental study.

    Science.gov (United States)

    Venkataramani, Atheendar S; Shah, Sachin J; O'Brien, Rourke; Kawachi, Ichiro; Tsai, Alexander C

    2017-04-01

    The effects of changes in immigration policy on health outcomes among undocumented immigrants are not well known. We aimed to examine the physical and mental health effects of the Deferred Action for Childhood Arrivals (DACA) programme, a 2012 US immigration policy that provided renewable work permits and freedom from deportation for a large number of undocumented immigrants. We did a retrospective, quasi-experimental study using nationally representative, repeated cross-sectional data from the US National Health Interview Survey (NHIS) for the period January, 2008, to December, 2015. We included non-citizen, Hispanic adults aged 19-50 years in our analyses. We used a difference-in-differences strategy to compare changes in health outcomes among individuals who met key DACA eligibility criteria (based on age at immigration and at the time of policy implementation) before and after programme implementation versus changes in outcomes for individuals who did not meet these criteria. We additionally restricted the sample to individuals who had lived in the USA for at least 5 years and had completed high school or its equivalent, in order to hold fixed two other DACA eligibility criteria. Our primary outcomes were self-reported overall health (measured on a 5 point Likert scale) and psychological distress (Kessler 6 [K6] scale), the latter was administered to a random subset of NHIS respondents. Our final sample contained 14 973 respondents for the self-reported health outcome and 5035 respondents for the K6 outcome. Of these individuals, 3972 in the self-reported health analysis and 1138 in the K6 analysis met the DACA eligibility criteria. Compared with people ineligible for DACA, the introduction of DACA was associated with no significant change among DACA-eligible individuals in terms of self-reported overall health (b=0·056, 95% CI -0·024 to 0·14, p=0·17) or the likelihood of reporting poor or fair health (adjusted odds ratio [aOR] 0·98, 95% CI 0·66-1·44

  12. Deference and Due Process

    OpenAIRE

    Vermeule, Cornelius Adrian

    2015-01-01

    In the textbooks, procedural due process is a strictly judicial enterprise; although substantive entitlements are created by legislative and executive action, it is for courts to decide independently what process the Constitution requires. The notion that procedural due process might be committed primarily to the discretion of the agencies themselves is almost entirely absent from the academic literature. The facts on the ground are very different. Thanks to converging strands of caselaw ...

  13. Understanding Brown Dwarf Variability

    Science.gov (United States)

    Marley, Mark S.

    2013-01-01

    Surveys of brown dwarf variability continue to find that roughly half of all brown dwarfs are variable. While variability is observed amongst all types of brown dwarfs, amplitudes are typically greatest for L-T transition objects. In my talk I will discuss the possible physical mechanisms that are responsible for the observed variability. I will particularly focus on comparing and contrasting the effects of changes in atmospheric thermal profile and cloud opacity. The two different mechanisms will produce different variability signatures and I will discuss the extent to which the current datasets constrain both mechanisms. By combining constraints from studies of variability with existing spectral and photometric datasets we can begin to construct and test self-consistent models of brown dwarf atmospheres. These models not only aid in the interpretation of existing objects but also inform studies of directly imaged giant planets.

  14. Amplification factor variable amplifier

    NARCIS (Netherlands)

    Akitsugu, Oshita; Nauta, Bram

    2007-01-01

    PROBLEM TO BE SOLVED: To provide an amplification factor variable amplifier capable of achieving temperature compensation of an amplification factor over a wide variable amplification factor range. ; SOLUTION: A Gilbert type amplification factor variable amplifier 11 amplifies an input signal and

  15. 26 CFR 1.1348-3 - Definitions.

    Science.gov (United States)

    2010-04-01

    ... advance payments are not made for a purpose of minimizing Federal income taxes by reason of the... and any other compensation taxation of which is deferred in a manner similar to the treatment... effect of a plan, deferring the taxation of such payment to a taxable year later than that in which such...

  16. 26 CFR 1.483-2 - Unstated interest.

    Science.gov (United States)

    2010-04-01

    ... payments exceeds— (i) The sum of the present values of the deferred payments and the present values of any..., if any, on the contract. (2) Present value. For purposes of paragraph (a) of this section, the present value of any deferred payment or interest payment is determined by discounting the payment from...

  17. 76 FR 81019 - Electronic Fund Transfers (Regulation E)

    Science.gov (United States)

    2011-12-27

    ... Requirements for gift cards and gift certificates. Appendix A to Part 1005--Model Disclosure Clauses and Forms... financial institution to a consumer to defer payment of debt, incur debt and defer its payment, or purchase... purchase or sale of a security or commodity, if the security or commodity is: (i) Regulated by the...

  18. 78 FR 27296 - Proposed Collection; Comment Request

    Science.gov (United States)

    2013-05-09

    ... Avenue NW., Washington, DC 20224, or at (202)927-4374, or through the Internet at [email protected] taxpayers to defer for 5 years taxation of certain income arising in 2009 or 2010. Taxpayers then must include the deferred amount in income ratably over 5 years. The election statement advises that a taxpayer...

  19. Amplification factor variable amplifier

    NARCIS (Netherlands)

    Akitsugu, Oshita; Nauta, Bram

    2010-01-01

    PROBLEM TO BE SOLVED: To provide an amplification factor variable amplifier capable of achieving temperature compensation of an amplification factor over a wide variable amplification factor range. ;SOLUTION: A Gilbert type amplification factor variable amplifier 11 amplifies an input signal and can

  20. Breaking the waves: modelling the potential impact of public health measures to defer the epidemic peak of novel influenza A/H1N1.

    Directory of Open Access Journals (Sweden)

    Matthias An der Heiden

    Full Text Available BACKGROUND: On June 11, 2009, the World Health Organization declared phase 6 of the novel influenza A/H1N1 pandemic. Although by the end of September 2009, the novel virus had been reported from all continents, the impact in most countries of the northern hemisphere has been limited. The return of the virus in a second wave would encounter populations that are still nonimmune and not vaccinated yet. We modelled the effect of control strategies to reduce the spread with the goal to defer the epidemic wave in a country where it is detected in a very early stage. METHODOLOGY/PRINCIPAL FINDINGS: We constructed a deterministic SEIR model using the age distribution and size of the population of Germany based on the observed number of imported cases and the early findings for the epidemiologic characteristics described by Fraser (Science, 2009. We propose a two-step control strategy with an initial effort to trace, quarantine, and selectively give prophylactic treatment to contacts of the first 100 to 500 cases. In the second step, the same measures are focused on the households of the next 5,000 to 10,000 cases. As a result, the peak of the epidemic could be delayed up to 7.6 weeks if up to 30% of cases are detected. However, the cumulative attack rates would not change. Necessary doses of antivirals would be less than the number of treatment courses for 0.1% of the population. In a sensitivity analysis, both case detection rate and the variation of R0 have major effects on the resulting delay. CONCLUSIONS/SIGNIFICANCE: Control strategies that reduce the spread of the disease during the early phase of a pandemic wave may lead to a substantial delay of the epidemic. Since prophylactic treatment is only offered to the contacts of the first 10,000 cases, the amount of antivirals needed is still very limited.

  1. Eternity Variables to Simulate Specifications

    NARCIS (Netherlands)

    Hesselink, WH; Boiten, EA; Moller, B

    2002-01-01

    Simulation of specifications is introduced as a unification and generalization of refinement mappings, history variables, forward simulations, prophecy variables, and backward simulations. Eternity variables are introduced as a more powerful alternative for prophecy variables and backward

  2. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Science.gov (United States)

    2010-04-01

    ... taxes. (c) Content of application and supporting documents. (1) An importer must state his estimate of the largest amount of taxes to be deferred in any semimonthly period based on the largest amount of... accordance with 26 U.S.C. 6621(b). (g) Restrictions on deferring tax deposits. An importer may not on one...

  3. Variable flexure-based fluid filter

    Science.gov (United States)

    Brown, Steve B.; Colston, Jr., Billy W.; Marshall, Graham; Wolcott, Duane

    2007-03-13

    An apparatus and method for filtering particles from a fluid comprises a fluid inlet, a fluid outlet, a variable size passage between the fluid inlet and the fluid outlet, and means for adjusting the size of the variable size passage for filtering the particles from the fluid. An inlet fluid flow stream is introduced to a fixture with a variable size passage. The size of the variable size passage is set so that the fluid passes through the variable size passage but the particles do not pass through the variable size passage.

  4. A novel variable selection approach that iteratively optimizes variable space using weighted binary matrix sampling.

    Science.gov (United States)

    Deng, Bai-chuan; Yun, Yong-huan; Liang, Yi-zeng; Yi, Lun-zhao

    2014-10-07

    In this study, a new optimization algorithm called the Variable Iterative Space Shrinkage Approach (VISSA) that is based on the idea of model population analysis (MPA) is proposed for variable selection. Unlike most of the existing optimization methods for variable selection, VISSA statistically evaluates the performance of variable space in each step of optimization. Weighted binary matrix sampling (WBMS) is proposed to generate sub-models that span the variable subspace. Two rules are highlighted during the optimization procedure. First, the variable space shrinks in each step. Second, the new variable space outperforms the previous one. The second rule, which is rarely satisfied in most of the existing methods, is the core of the VISSA strategy. Compared with some promising variable selection methods such as competitive adaptive reweighted sampling (CARS), Monte Carlo uninformative variable elimination (MCUVE) and iteratively retaining informative variables (IRIV), VISSA showed better prediction ability for the calibration of NIR data. In addition, VISSA is user-friendly; only a few insensitive parameters are needed, and the program terminates automatically without any additional conditions. The Matlab codes for implementing VISSA are freely available on the website: https://sourceforge.net/projects/multivariateanalysis/files/VISSA/.

  5. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Science.gov (United States)

    2010-07-01

    ... individual and group life, health, disability, and annuity contracts. Experience rated general account... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances...

  6. Climate variability and climate change

    International Nuclear Information System (INIS)

    Rind, D.

    1990-01-01

    Changes of variability with climate change are likely to have a substantial impact on vegetation and society, rivaling the importance of changes in the mean values themselves. A variety of paleoclimate and future climate simulations performed with the GISS global climate model is used to assess how the variabilities of temperature and precipitation are altered as climate warms or cools. In general, as climate warms, temperature variability decreases due to reductions in the latitudinal temperature gradient and precipitation variability increases together with the intensity of the hydrologic cycle. If future climate projections are accurate, the reduction in temperature variability will be minimized by the rapid change in mean temperatures, but the hydrologic variability will be amplified by increased evapotranspiration. Greater hydrologic variability would appear to pose a potentially severe problem for the next century

  7. Several real variables

    CERN Document Server

    Kantorovitz, Shmuel

    2016-01-01

    This undergraduate textbook is based on lectures given by the author on the differential and integral calculus of functions of several real variables. The book has a modern approach and includes topics such as: •The p-norms on vector space and their equivalence •The Weierstrass and Stone-Weierstrass approximation theorems •The differential as a linear functional; Jacobians, Hessians, and Taylor's theorem in several variables •The Implicit Function Theorem for a system of equations, proved via Banach’s Fixed Point Theorem •Applications to Ordinary Differential Equations •Line integrals and an introduction to surface integrals This book features numerous examples, detailed proofs, as well as exercises at the end of sections. Many of the exercises have detailed solutions, making the book suitable for self-study. Several Real Variables will be useful for undergraduate students in mathematics who have completed first courses in linear algebra and analysis of one real variable.

  8. Utilization technique on variable speed device

    International Nuclear Information System (INIS)

    1989-12-01

    This reports of workshop on power technology describes using technique on variable speed device, which deals with alternating current situation and prospect of current variable speed device, technical trend and prospect of electronics, reduce expenses by variable speed device, control technique, measurement technology, high voltage variable speed device, recent trend of inverter technology, low voltage and high voltage variable speed device control device, operating variable speed device in cooling fan, FDF application and defect case of variable speed device, cooling pump application of water variable transformer, inverter application and energy effect of ventilation equipment, application of variable speed device and analysis of the result of operation and study for application of variable speed technology.

  9. Evaluating quality of life and cost implications of prophylactic radiotherapy in mesothelioma: Health economic analysis of the SMART trial.

    Science.gov (United States)

    Stewart, Samuel Alan; Clive, Amelia O; Maskell, Nick A; Penz, Erika

    2018-01-01

    The SMART trial is a UK-based, multicentre RCT comparing prophylactic radiotherapy and symptom-based (deferred) radiotherapy in 203 patients with Malignant Pleural Mesothelioma who had undergone large bore pleural interventions. Using costs and quality of life data collected alongside the clinical trial, we will estimate the cost-effectiveness of prophylactic radiotherapy compared to deferred radiotherapy over a 1-year period. Healthcare utilization and costs were captured during the trial. Utility weights produced by the EQ-5D questionnaire were used to determine quality-adjusted life-years (QALY) gained. The incremental cost-effectiveness ratio was calculated over the one-year trial period. Costs were similar in the immediate and deferred radiotherapy groups: £5480.40 (SD = £7040; n = 102) and £5461.40 (SD = £7770; n = 101) respectively. There was also no difference in QALY: 0.498 (95% CI: [0.45, 0.547]) in the prophylactic radiotherapy group versus 0.525 (95% CI: [0.471, 0.580]) in the deferred group. At a willingness to pay threshold of £30,000/QALY there was only a 24% chance that prophylactic radiotherapy was cost-effective compared to deferred radiotherapy. There was no significant effect of prophylactic radiotherapy on quality of life in the intervention group, nor was there any discernable decrease in healthcare costs. There is little evidence to suggest that prophylactic radiotherapy is a cost-effective intervention in this population. ISRCTN72767336 with ISRCTN.

  10. Assessment of energy savings and of side effects associated with consumption cutoffs. Complete report + abridged version

    International Nuclear Information System (INIS)

    2016-03-01

    As France has been the first European country to implement a legal and regulatory framework which acknowledges the role of cut-off operators, and promotes their direct participation to markets, this report aims at preparing an evolution of this framework, notably by focusing on the notion of energy saving. It highlights the importance of definitions regarding levels of consumption deferment and of energy saving associated with consumption cutoffs. The report first analyses the context: assessment of energy savings associated with consumption cutoffs, discussion of the existence or absence of a typical profile of consumption deferment, and definition of a consumption deferment rate, importance of these works for cut-off integration into the electric power system. It proposes a presentation of the present status of knowledge on energy savings and side effects, defines the energy saving rate, and discusses the sensitivity of this rate to calculation parameters. The next part presents the method adopted to analyse results obtained during experiments. The obtained results are then discussed by distinguishing those obtained in the industrial sector, in the tertiary sector, and in the residential sector. Economic studies are then reported regarding the impact of a wrong choice for the deferment rate on market mechanism rules, and the impact of an explicit taking of the deferment into account. Appendices contain detailed presentations of some specific aspects of these assessments and studies. An abridged version of the report is then provided

  11. [Evaluation of the efficacy of medical screening of blood donors on preventing blood transfusion-transmitted infectious agents].

    Science.gov (United States)

    Seck, M; Dièye, B; Guèye, Y B; Faye, B F; Senghor, A B; Toure, S A; Dieng, N; Sall, A; Toure, A O; Dièye, T N; Diop, S

    2016-05-01

    The aim of this study was to evaluate the efficacy of medical screening to retain blood donors in window period by comparing the seroprevalence of infectious agents (HIV, hepatitis B and C, syphilis) in deferred versus accepted blood donors. This prospective and transversal study was performed during 4 months in the National Blood Transfusion Center in Dakar (Senegal). We conducted a convenience sampling comparing the seroprevalence of infectious agents (HIV, HBsAg, HCV and syphilis) in deferred versus accepted blood donors after medical selection. In total, 8219 blood donors were included. Medical selection had authorized 8048 donors (97.92%) and deferred donors were 171 (2.08%). The prevalence of HIV was higher in the deferred than in accepted blood donors (1.75% vs. 0.05%) (P=0.0003; OR=35.91), as well as for HBsAg (12.87% vs. 7.35%) (P=0.006; OR=1.86). HCV antibodies were present in 0.71% of accepted blood donors and 0.58% in deferred blood donors (P=0.65; OR=0.82). Only accepted donors had brought the infection of syphilis (0.34%) (P=0.56; OR=0). Medical selection is efficient to exclude blood donors at high risk of HIV transmission and to a lesser extent of HBV. However, current medical screening procedures do not allow us to exclude donors asymptomatic carriers of HCV and syphilis. Copyright © 2015 Elsevier Masson SAS. All rights reserved.

  12. Evaluating quality of life and cost implications of prophylactic radiotherapy in mesothelioma: Health economic analysis of the SMART trial.

    Directory of Open Access Journals (Sweden)

    Samuel Alan Stewart

    Full Text Available The SMART trial is a UK-based, multicentre RCT comparing prophylactic radiotherapy and symptom-based (deferred radiotherapy in 203 patients with Malignant Pleural Mesothelioma who had undergone large bore pleural interventions. Using costs and quality of life data collected alongside the clinical trial, we will estimate the cost-effectiveness of prophylactic radiotherapy compared to deferred radiotherapy over a 1-year period.Healthcare utilization and costs were captured during the trial. Utility weights produced by the EQ-5D questionnaire were used to determine quality-adjusted life-years (QALY gained. The incremental cost-effectiveness ratio was calculated over the one-year trial period.Costs were similar in the immediate and deferred radiotherapy groups: £5480.40 (SD = £7040; n = 102 and £5461.40 (SD = £7770; n = 101 respectively. There was also no difference in QALY: 0.498 (95% CI: [0.45, 0.547] in the prophylactic radiotherapy group versus 0.525 (95% CI: [0.471, 0.580] in the deferred group. At a willingness to pay threshold of £30,000/QALY there was only a 24% chance that prophylactic radiotherapy was cost-effective compared to deferred radiotherapy.There was no significant effect of prophylactic radiotherapy on quality of life in the intervention group, nor was there any discernable decrease in healthcare costs. There is little evidence to suggest that prophylactic radiotherapy is a cost-effective intervention in this population.ISRCTN72767336 with ISRCTN.

  13. Complex variables

    CERN Document Server

    Fisher, Stephen D

    1999-01-01

    The most important topics in the theory and application of complex variables receive a thorough, coherent treatment in this introductory text. Intended for undergraduates or graduate students in science, mathematics, and engineering, this volume features hundreds of solved examples, exercises, and applications designed to foster a complete understanding of complex variables as well as an appreciation of their mathematical beauty and elegance. Prerequisites are minimal; a three-semester course in calculus will suffice to prepare students for discussions of these topics: the complex plane, basic

  14. The Taiwanese-American occultation survey project stellar variability. III. Detection of 58 new variable stars

    Energy Technology Data Exchange (ETDEWEB)

    Ishioka, R.; Wang, S.-Y.; Zhang, Z.-W.; Lehner, M. J.; Cook, K. H.; King, S.-K.; Lee, T.; Marshall, S. L.; Schwamb, M. E.; Wang, J.-H.; Wen, C.-Y. [Institute of Astronomy and Astrophysics, Academia Sinica, 11F of Astronomy-Mathematics Building, National Taiwan University, No. 1, Sec. 4, Roosevelt Road, Taipei 10617, Taiwan (China); Alcock, C.; Protopapas, P. [Harvard-Smithsonian Center for Astrophysics, 60 Garden Street, Cambridge, MA 02138 (United States); Axelrod, T. [Steward Observatory, 933 North Cherry Avenue, Room N204, Tucson, AZ 85721 (United States); Bianco, F. B. [Center for Cosmology and Particle Physics, New York University, 4 Washington Place, New York, NY 10003 (United States); Byun, Y.-I. [Department of Astronomy and University Observatory, Yonsei University, 134 Shinchon, Seoul 120-749 (Korea, Republic of); Chen, W. P.; Ngeow, C.-C. [Institute of Astronomy, National Central University, No. 300, Jhongda Road, Jhongli City, Taoyuan County 320, Taiwan (China); Kim, D.-W. [Max Planck Institute for Astronomy, Königstuhl 17, D-69117 Heidelberg (Germany); Rice, J. A., E-mail: ishioka@asiaa.sinica.edu.tw [Department of Statistics, University of California Berkeley, 367 Evans Hall, Berkeley, CA 94720 (United States)

    2014-04-01

    The Taiwanese-American Occultation Survey project is designed for the detection of stellar occultations by small-size Kuiper Belt Objects, and it has monitored selected fields along the ecliptic plane by using four telescopes with a 3 deg{sup 2} field of view on the sky since 2005. We have analyzed data accumulated during 2005-2012 to detect variable stars. Sixteen fields with observations of more than 100 epochs were examined. We recovered 85 variables among a total of 158 known variable stars in these 16 fields. Most of the unrecovered variables are located in the fields observed less frequently. We also detected 58 variable stars which are not listed in the International Variable Star Index of the American Association of Variable Star Observers. These variable stars are classified as 3 RR Lyrae, 4 Cepheid, 1 δ Scuti, 5 Mira, 15 semi-regular, and 27 eclipsing binaries based on the periodicity and the profile of the light curves.

  15. Climate variability and climate change

    International Nuclear Information System (INIS)

    Rind, D.

    1991-01-01

    Changes of variability with climate change are likely to have a substantial impact on vegetation and society, rivaling the importance of changes in the mean values themselves. A variety of paleoclimate and future climate simulations performed with the GISS global climate model is used to assess how the variabilities of temperature and precipitation are altered as climate warms or cools. In general, as climate warms, temperature variability decreases due to reductions in the latitudinal temperature gradient and precipitation variability increases together with the intensity of the hydrologic cycle. If future climate projections are accurate, the reduction in temperature variability will be minimized by the rapid change in mean temperatures, but the hydrologic variability will be amplified by increased evapotranspiration. Greater hydrologic variability would appear to pose a potentially severe problem for the next century. 19 refs.; 3 figs.; 2 tabs

  16. Variable volume combustor

    Science.gov (United States)

    Ostebee, Heath Michael; Ziminsky, Willy Steve; Johnson, Thomas Edward; Keener, Christopher Paul

    2017-01-17

    The present application provides a variable volume combustor for use with a gas turbine engine. The variable volume combustor may include a liner, a number of micro-mixer fuel nozzles positioned within the liner, and a linear actuator so as to maneuver the micro-mixer fuel nozzles axially along the liner.

  17. IRAS variables as galactic structure tracers - Classification of the bright variables

    Science.gov (United States)

    Allen, L. E.; Kleinmann, S. G.; Weinberg, M. D.

    1993-01-01

    The characteristics of the 'bright infrared variables' (BIRVs), a sample consisting of the 300 brightest stars in the IRAS Point Source Catalog with IRAS variability index VAR of 98 or greater, are investigated with the purpose of establishing which of IRAS variables are AGB stars (e.g., oxygen-rich Miras and carbon stars, as was assumed by Weinberg (1992)). Results of the analysis of optical, infrared, and microwave spectroscopy of these stars indicate that, out of 88 stars in the BIRV sample identified with cataloged variables, 86 can be classified as Miras. Results of a similar analysis performed for a color-selected sample of stars, using the color limits employed by Habing (1988) to select AGB stars, showed that, out of 52 percent of classified stars, 38 percent are non-AGB stars, including H II regions, planetary nebulae, supergiants, and young stellar objects, indicating that studies using color-selected samples are subject to misinterpretation.

  18. 20 CFR 632.4 - Definitions.

    Science.gov (United States)

    2010-04-01

    ... other land improvements. Contract—means a procurement instrument, other than a grant, by which the... benefits; (v) One-time awards and gifts; (vi) Inheritance, including fixed term annuities; (vii) Fixed term...

  19. Classification and prediction of port variables

    Energy Technology Data Exchange (ETDEWEB)

    Molina Serrano, B.

    2016-07-01

    Many variables are included in planning and management of port terminals. They can beeconomic, social, environmental and institutional. Agent needs to know relationshipbetween these variables to modify planning conditions. Use of Bayesian Networks allowsfor classifying, predicting and diagnosing these variables. Bayesian Networks allow forestimating subsequent probability of unknown variables, basing on know variables.In planning level, it means that it is not necessary to know all variables because theirrelationships are known. Agent can know interesting information about how port variablesare connected. It can be interpreted as cause-effect relationship. Bayesian Networks can beused to make optimal decisions by introduction of possible actions and utility of theirresults.In proposed methodology, a data base has been generated with more than 40 port variables.They have been classified in economic, social, environmental and institutional variables, inthe same way that smart port studies in Spanish Port System make. From this data base, anetwork has been generated using a non-cyclic conducted grafo which allows for knowingport variable relationships - parents-children relationships-. Obtained network exhibits thateconomic variables are – in cause-effect terms- cause of rest of variable typologies.Economic variables represent parent role in the most of cases. Moreover, whenenvironmental variables are known, obtained network allows for estimating subsequentprobability of social variables.It has been concluded that Bayesian Networks allow for modeling uncertainty in aprobabilistic way, even when number of variables is high as occurs in planning andmanagement of port terminals. (Author)

  20. An esthetic alternative to clearcutting?

    Science.gov (United States)

    H. Clay Smith; Neil I. Lamson; Gary W. Miller

    1989-01-01

    Although deferment cutting is not a practice common in the United States, it has been used in Europe to harvest some forest stands. After a deferment cutting, the residual stand resembles a seed tree cut; however, residual trees are not cut when the regenerated stand becomes established. Instead, residual trees remain until the regenerated stand is at the end of a...

Some links on this page may take you to non-federal websites. Their policies may differ from this site.