Science.gov

Sample records for pension company balance

  1. [Which services do companies need to retain employability in their workforce?--help offered by the German Pension Insurance].

    PubMed

    Friemelt, G; Ritter, J

    2012-01-01

    German Pension Insurance as a provider of services in rehabilitation has reacted to demographic changes in society, both strategic and practical. The implementation of services for companies including support of company return to work management and prevention services for employees with specific health-related burdens offer the chance to identify an endangerment of earning capacity at an early stage. Workplace-orientated medical rehabilitation increases the focus on the job and the workplace in rehabilitation under the pension insurance scheme, both in selecting the right service for a client as well as in the service itself. Employers, employees and pension insurance together benefit from close cooperation.

  2. Women and Private Pensions.

    ERIC Educational Resources Information Center

    Benson, Helene A.

    This speech focuses on women and private pension plans, such as private pension coverage and smaller benefit amounts. Pension issues affecting women as employees include participation in plans, vesting, break-in service, benefit accruals, integration with Social Security, sex-based actuarial tables, portability, inflation, and individual…

  3. Evaluation of the Effect of the Boeing, Rockwell, and McDonnell Douglas Business Combination on Pension Plans and DOD-Funded Pension Assets

    DTIC Science & Technology

    1999-05-13

    ERISA ), as amended, provides for true pension accounting on a plan basis. The annual pension expense recorded on a corporate income and expense...statement in accordance with FAS 87 does not correspond to the actual annual pension contribution required under ERISA . The balance sheet accounting under...differs from the balance sheet accounting maintained under ERISA . Major Government contractors must also comply with the Cost Accounting Standards (CAS

  4. Smart Companies.

    ERIC Educational Resources Information Center

    Galagan, Patricia A.

    1997-01-01

    Capturing and leveraging knowledge is an important new management trend that is as yet undefined. Some companies are accounting for their intellectual capital and applying it to the company balance sheets. (JOW)

  5. BALANCE

    DOEpatents

    Carmichael, H.

    1953-01-01

    A torsional-type analytical balance designed to arrive at its equilibrium point more quickly than previous balances is described. In order to prevent external heat sources creating air currents inside the balance casing that would reiard the attainment of equilibrium conditions, a relatively thick casing shaped as an inverted U is placed over the load support arms and the balance beam. This casing is of a metal of good thernnal conductivity characteristics, such as copper or aluminum, in order that heat applied to one portion of the balance is quickly conducted to all other sensitive areas, thus effectively preventing the fornnation of air currents caused by unequal heating of the balance.

  6. Econometric analysis of the impact of the relationship of GDP and the pension capital

    NASA Astrophysics Data System (ADS)

    Nepp, A. N.; Amiryan, A. A.

    2016-12-01

    The article demonstrates the impact of institutional risks on indicators of compulsory pension insurance and describes the results of a comparative analysis of investment risks faced by the pension systems of the Russian Federation and OECD countries. Efficiency of private companies managing pension funds in Russia and OECD countries is compared and analyzed to show the necessity to liberalize requirements placed on investments of pension savings funds. On the basis of the available statistical data, the article puts forward and discusses the hypothesis that increasing of the basic indicators of the pension system is possible by reducing its institutional risks. It is concluded that if the institutional risks are reduced and the level of trust increases, there will be enhance growth in the pension system key indicators, such as pension payments and the replacement rate.

  7. Acquisition: Effect of the Raytheon Defense Business Acquisitions on Pension Plans and DoD-Funded Pension Assets

    DTIC Science & Technology

    2002-09-11

    Defense Corporate Executive DCMA Defense Contract Management Agency ERISA Employee Retirement Income Security Act FAS Financial Accounting...financial accounting purposes. The Employee Retirement Income Security Act ( ERISA ) of 1974, as amended, provides regulations for pension accounting on a...funding that ERISA requires. The FAS 87 balance sheet accounting also differs from the balance sheet accounting maintained under ERISA . Generally

  8. Implementation of indicators through balanced scorecards in a nutritional therapy company.

    PubMed

    de Matos Nasser, Emanuele; Reis da Costa, Stella Regina

    2013-01-01

    Introducción: La Balanced Scorecard (BSC) es una herramienta que ayuda en la gestión estratégica, bajo las siguientes cuatro perspectivas: la financiera, la del cliente, los procesos internos de la empresa, y los procesos de crecimiento y aprendizaje. Con el fin de medir el rendimiento de las entidades, la BSC emplea como plataforma indicadores financieros y no financieros. Objetivos: Implantar la BSC en una empresa de terapias nutricionales. Material y métodos: Esta investigación comprende el estudio de un caso que tuvo lugar en una empresa de terapia nutricional, entre enero y noviembre de 2010. Para el análisis de la perspectiva de aprendizaje y crecimiento, se consideraron los 45 colaboradores de la compañía y para el análisis de los clientes, 124 clientes de atención domiciliaria. La muestra del estudio consistió de 39 colaboradores y 44 clientes que participaron en la investigación. Se elaboró material para la recogida de los datos y verificación de las tendencias de las perspectivas mediante el análisis de los principales procesos de la compañía, encuestas de satisfacción del colaborador y hojas de cálculo para la verificación del beneficio neto y el porcentaje de anulaciones. Los datos se introdujeron en una hoja de cálculo de la aplicación informática Excel. Resultados y discusión: Se escogieron los indicadores en función de los objetivos estratégicos y los perfiles organizativos. Perspectivas de aprendizaje y crecimiento personal: eficacia en la capacitación 94%, participación 77%, fidelidad/ retención 93%, satisfacción 75%, ambiente organizativo 88%, bienestar 100%, perspectiva del proceso: análisis microbiológico 100%, auditoría interna 100%, productividad 100%, evaluación nutricional 81%, soporte nutricional 100%, indicación de atención domiciliaria 94%, visitas s domicilio 98%, perspectiva del cliente: percepción de la compañía 97%, priorización 94%, retención 59%, insatisfacción 24%, logística 94%, servicio

  9. Balancing

    NASA Astrophysics Data System (ADS)

    Harteveld, Casper

    At many occasions we are asked to achieve a “balance” in our lives: when it comes, for example, to work and food. Balancing is crucial in game design as well as many have pointed out. In games with a meaningful purpose, however, balancing is remarkably different. It involves the balancing of three different worlds, the worlds of Reality, Meaning, and Play. From the experience of designing Levee Patroller, I observed that different types of tensions can come into existence that require balancing. It is possible to conceive of within-worlds dilemmas, between-worlds dilemmas, and trilemmas. The first, the within-world dilemmas, only take place within one of the worlds. We can think, for example, of a user interface problem which just relates to the world of Play. The second, the between-worlds dilemmas, have to do with a tension in which two worlds are predominantly involved. Choosing between a cartoon or a realistic style concerns, for instance, a tension between Reality and Play. Finally, the trilemmas are those in which all three worlds play an important role. For each of the types of tensions, I will give in this level a concrete example from the development of Levee Patroller. Although these examples come from just one game, I think the examples can be exemplary for other game development projects as they may represent stereotypical tensions. Therefore, to achieve harmony in any of these forthcoming games, it is worthwhile to study the struggles we had to deal with.

  10. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  11. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  12. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  13. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  14. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  15. Who Benefits from Pension Enhancements?

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2014-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  16. Teacher Pensions: A Background Paper

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    2008-01-01

    Pensions are an important but comparatively unexamined component of human resource policies in education. In an increasingly competitive world where employees are more mobile than ever, pension policies that were designed in the last century may be out of step with the needs of both individuals and schools. This background paper aims to foster…

  17. Migration and pension.

    PubMed

    Razin, A; Sadka, E

    1998-11-01

    "Migration has important implications for the financial soundness of the pension system.... While it is common sense to expect that young migrants, even if low-skilled, can help society pay the benefits to the currently elderly, it may nevertheless be reasonable to argue that these migrants would adversely affect current young since, after all, the migrants are net beneficiaries of the welfare state. In contrast to the adverse effects of low skilled migration in a static model, [the authors] show that in a Samuelsonian overlapping generations model...migration is a Pareto-improving measure. All the existing income (low and high) and age (young and old) groups living at the time of the migrant's arrival would be better off."

  18. The Switch to Private Pension Plans for Teachers, 1982-2002: A Case of Freedom of Choice or Financial Scandal?

    ERIC Educational Resources Information Center

    Griggs, Clive

    2009-01-01

    In the early 1980s the Conservative Administration introduced legislation to promote private personal pension plans for public sector workers. An army of commission-driven sales staff from the financial services industry sought to persuade teachers and others to abandon their inflation-proof pension schemes for those offered by private companies.…

  19. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit....

  20. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit....

  1. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit....

  2. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... references. For the inclusion of pensions in income for the purpose of the retirement income credit, see... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  3. How Will Teachers Fare in Rhode Island's New Hybrid Pension Plan? Public Pension Project Brief 4

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Butrica, Barbara A.; Haaga, Owen; Southgate, Benjamin G.

    2014-01-01

    Hybrid retirement plans that combine defined benefit pensions with 401(k) type, defined contribution accounts can play important roles in the reform of public-sector pensions. Summarizing results from our longer report ["How Will Rhode Island's New Hybrid Pension Plan Affect Teachers? A Report of the Public Pension Project" (2014)], this…

  4. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  5. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  6. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  7. Will Pensions Bankrupt Your District?

    ERIC Educational Resources Information Center

    Eisele-Dyrli, Kurt

    2010-01-01

    The financial state of the nation's public pension funds--which provide the retirement incomes for all state employees but in most states are dominated by teachers, administrators, and other school employees--has gone from bad to worse, and is projected to continue to worsen in coming decades. A perfect storm of factors has combined in the past…

  8. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  9. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  10. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  11. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  12. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  13. A comparison of early retirement pensions in the United States and Russia: the pensions of musicians.

    PubMed

    Turner, John; Guenther, Roy

    2005-01-01

    Early retirement pensions for particular occupations free national policy to establish the social security early retirement age at a later age that is more appropriate for the population as a whole. This paper focuses on early retirement pensions in the United States and the Russian Federation. While comparing early retirement pensions generally, the paper provides a more detailed discussion of the pensions for musicians. While this is an unconventional group to choose for the study of pensions, study of their pensions yields insights into the principles underlying retirement age policy in the two countries.

  14. The impact on pension liabilities of Malaysian government pension scheme from remarriage due to removal of pension clause

    NASA Astrophysics Data System (ADS)

    Ibrahim, Rose Irnawaty; Siri, Zailan

    2014-12-01

    In the event of death of any government employee, their monthly pension will be given to their widow and their child. The government will stop paying that pension when the widow died and when the widow chooses to remarry. However, in 1st January 2002, the remarriage clause has been removed from the regulations. This would allow all widows who remarried to receive pension as usual. In view of this, there are possibilities that those widows who are still young might remarried. If many of the widows choose to remarry, it will be a burden to the government as it would increase the pension liabilities. However, we do not know how many of the widow will remarry. In view of this, the purpose of the study is to assess the impact to pension liabilities of government pension schemes on individual life due to removal clause of the remarriage by determining the pension factor and to assess to what extent the pension liabilities of government pension schemes would be affected.

  15. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  16. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  17. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  18. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  19. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  20. Organized Labor and Old Age Pensions.

    ERIC Educational Resources Information Center

    Anglim, Christopher; Gratton, Brian

    1987-01-01

    Contends that organized labor in the United States strongly supported pre-New Deal proposals for state pensions for the elderly. Reviews activities of the highly political state federations and of the campaign for old age pensions in Massachusetts to show that labor, rather than middle class reformers, was responsible for promotion of new public…

  1. Retirement and the Evolution of Pension Structure

    ERIC Educational Resources Information Center

    Friedberg, Leora; Webb, Anthony

    2005-01-01

    A comparative analysis of defined benefit pension plans that were more common before 1980s and the defined contribution plans is presented. It is observed that defined benefit pension plans offered age related incentives thereby encouraging people to retire earlier. In contrast, defined contribution plans encourage people to continue with jobs…

  2. Build Your Own Pension: Framing Pension Reform and Choice in Newspapers.

    PubMed

    Hagelund, Anniken; Grødem, Anne Skevik

    2016-10-04

    Recent pension reforms in Norway mean that old-age pensions to a greater extent are a function of adaptations made and decisions made throughout the lifetime. How much you work, who you work for, when you retire, and how you invest will influence your standard of living as an old-age pensioner. This article investigates one important source of information about retirement and pension, namely service journalism in main national newspapers. How is the issue of pension framed in these articles? And what kind of advice is presented by which kind of actors? Findings indicate that service journalism is dominated by pension industry sources, and old-age pension is framed as a function of individual investment choices rather than as citizens' rights.

  3. Disability pension among immigrants in Sweden.

    PubMed

    Osterberg, Torun; Gustafsson, Björn

    2006-08-01

    Using large samples, disability pensions among foreign-born and native-born women and men living in Sweden is studied here for the period 1981-1999. The results show foreign-born individuals having higher rates of disability pension. The risk of being on disability pension is very low for newly arrived immigrants, but increases rapidly on a yearly basis after immigration. Higher rates of disability pension are reported for persons born in Greece, Yugoslavia, Turkey and Finland. Results from multivariate analysis indicate that factors such as education, country of residence and marital status cannot fully explain the high rates of disability pension observed among many immigrant groups. Future research needs to address which possible causes are most important for policies to address.

  4. Welfare and Generational Equity in Sustainable Unfunded Pension Systems

    PubMed Central

    Auerbach, Alan J.; Lee, Ronald

    2011-01-01

    Using stochastic simulations we analyze how public pension structures spread the risks arising from demographic and economic shocks across generations. We consider several actual and hypothetical sustainable PAYGO pension structures, including: (1) versions of the US Social Security system with annual adjustments of taxes or benefits to maintain fiscal balance; (2) Sweden’s Notional Defined Contribution system and several variants developed to improve fiscal stability; and (3) the German system, which also includes annual adjustments to maintain fiscal balance. For each system, we present descriptive measures of uncertainty in representative outcomes for a typical generation and across generations. We then estimate expected utility for generations based on simplifying assumptions and incorporate these expected utility calculations in an overall social welfare measure. Using a horizontal equity index, we also compare the different systems’ performance in terms of how neighboring generations are treated. While the actual Swedish system smoothes stochastic fluctuations more than any other and produces the highest degree of horizontal equity, it does so by accumulating a buffer stock of assets that alleviates the need for frequent adjustments. In terms of social welfare, this accumulation of assets leads to a lower average rate of return that more than offsets the benefits of risk reduction, leaving systems with more frequent adjustments that spread risks broadly among generations as those most preferred. PMID:21818166

  5. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  6. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  7. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  8. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  9. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  10. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  11. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  12. Did the Pension Protection Act (PPA) of 2006 Resolve the Pension Crisis in Corporate America?

    ERIC Educational Resources Information Center

    Luca, John J.

    2009-01-01

    On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280). The 907-page federal law has been referred to as the most comprehensive reform of the nation's pension law since the enactment of the Employee Retirement Income Security Act (ERISA) of 1974 (Lucas, 2008). This paper will examine the major…

  13. Finding Common Ground in Pension Reform: Lessons from the Washington State Pension System

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus

    2014-01-01

    As states and localities across the nation consider the tradeoffs between defined benefit (DB) and defined contribution (DC) pension systems, it is important to gain insight into what implications pension reforms might have on workforce composition and teachers' retirement savings behavior. Moreover, it is also important to consider that…

  14. Interrelation of GDP and pension capital: Mathematical and econometrical analysis

    NASA Astrophysics Data System (ADS)

    Nepp, A. N.; Dolgodvorov, A. D.

    2016-12-01

    This article is a mathematicalanalysis of the relationship between GDP and the development of funded pension systems. For this purpose, a mathematical formula was derived from the macro-economic GDP, proportional to the level of income and consumption for the dependence of GDP on the level of pension payments, the value of pension savings and the structure of compulsory contributions to the pension fund allocated to the distribution and accumulative pension system. A derivation of the equation proves the linear relationship of GDP and the share of pension contributions channeled to the funded pension system. Thus, the macroeconomic indicator with the larger negative impact on GDP was proven to be the elimination of the compulsory funded pension system. Based on the econometric analysis, the positive effect of the distributive pension system was proven on macroeconomic parameters.

  15. How Well-Informed Are Pension Scheme Members on Their Future Pension Benefits? Evidence from Ireland.

    PubMed

    Barrett, Alan; Mosca, Irene; Whelan, Brendan

    2015-01-01

    One part of the policy response in many countries to increasing pension coverage will be greater private provision on the part of individuals. This requires that individuals are well informed about pensions. In this article, we assess levels of knowledge of pensions using a representative sample of older Irish adults. We find that two-thirds of individuals enrolled in pension schemes do not know what amount will be paid out on retirement and/or whether the payments will be in the form of lump sums, monthly payments, or both. One policy implication is the need for increased information to be directed at certain groups, in particular, women and less educated people. More fundamentally, the results suggest that the mandatory elements in pension systems should be extended.

  16. 38 CFR 14.634 - Banks or trust companies acting as guardians.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Banks or trust companies... Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.634 Banks or trust companies acting as guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may...

  17. 38 CFR 14.634 - Banks or trust companies acting as guardians.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Banks or trust companies... Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.634 Banks or trust companies acting as guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may...

  18. 38 CFR 14.634 - Banks or trust companies acting as guardians.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Banks or trust companies... Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.634 Banks or trust companies acting as guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may...

  19. 38 CFR 14.634 - Banks or trust companies acting as guardians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Banks or trust companies... Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.634 Banks or trust companies acting as guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may...

  20. Balancing Work & Family.

    ERIC Educational Resources Information Center

    Lee, Chris

    1991-01-01

    Describes the responses of some companies to increasing demands for family-work balance in terms of flexibility in working hours and leave policies, child care, and fringe benefits. Identifies some of the effects on the "bottom line." (SK)

  1. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... suspension, and a higher rate of pension or compensation becomes payable under the other law, benefits at the... entitled to receive pension or compensation under more than one law or section of a law administered by the... been the reason for terminating an award of section 306 or old-law pension does not restore to...

  2. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... suspension, and a higher rate of pension or compensation becomes payable under the other law, benefits at the... entitled to receive pension or compensation under more than one law or section of a law administered by the... been the reason for terminating an award of section 306 or old-law pension does not restore to...

  3. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true 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,...

  4. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    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,...

  5. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    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...

  6. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... 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...

  7. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true 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...

  8. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    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...

  9. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.711 Improved pension elections. Except as otherwise provided by this section and § 3.712, a...

  10. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true 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...

  11. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true 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...

  12. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true 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...

  13. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true 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,...

  14. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true 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,...

  15. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true 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,...

  16. The "Pack Up and Go" Pension.

    ERIC Educational Resources Information Center

    Taylor, Jay

    1992-01-01

    Despite the attractiveness of pension portability for educators, there are substantial equity and philosophical barriers to the practice. Portability might help in urban or sparsely populated districts trying to attract teachers or in cases involving spouses' career moves across state lines. Some suggestions for improving portability are provided.…

  17. The False Promise of Public Pensions

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

    The vast majority of public employees--including teachers--are enrolled in defined-benefit pension plans. These plans are usually the product of state legislation that determines eligibility, benefit formulas, employer and employee contributions, and how payments will be calculated when an employee retires or leaves the system. Once an employee…

  18. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  19. “Willful Misconduct”: How the US Government Prevented Tobacco-Disabled Veterans From Obtaining Disability Pensions

    PubMed Central

    Smith, Elizabeth A.; Malone, Ruth E.

    2010-01-01

    In this descriptive case study, we analyze the unsuccessful struggle to access disability pensions by veterans sickened by tobacco use begun during service. Drawing on tobacco industry documents and other material, we show how the US government, tobacco industry, and veterans' organizations each took inconsistent positions to protect their interests. Congress and Department of Veterans Affairs leadership, concerned about costs, characterized veterans' smoking as “willful misconduct,” thereby contradicting the government's position in a federal lawsuit that tobacco companies addicted smokers. Veterans' groups supported the pensions, despite previously defending smoking as a “right.” The tobacco industry wavered, fearing liability. Securing pensions was complicated by the notion that smoking is primarily a personal choice. The US government should compensate veterans fairly and should abolish military practices that encourage tobacco addiction. PMID:20466954

  20. Impact of actuarial assumptions on pension costs: A simulation analysis

    NASA Astrophysics Data System (ADS)

    Yusof, Shaira; Ibrahim, Rose Irnawaty

    2013-04-01

    This study investigates the sensitivity of pension costs to changes in the underlying assumptions of a hypothetical pension plan in order to gain a perspective on the relative importance of the various actuarial assumptions via a simulation analysis. Simulation analyses are used to examine the impact of actuarial assumptions on pension costs. There are two actuarial assumptions will be considered in this study which are mortality rates and interest rates. To calculate pension costs, Accrued Benefit Cost Method, constant amount (CA) modification, constant percentage of salary (CS) modification are used in the study. The mortality assumptions and the implied mortality experience of the plan can potentially have a significant impact on pension costs. While for interest rate assumptions, it is inversely related to the pension costs. Results of the study have important implications for analyst of pension costs.

  1. Gender differences in pension wealth: estimates using provider data.

    PubMed

    Johnson, R W; Sambamoorthi, U; Crystal, S

    1999-06-01

    Information from pension providers was examined to investigate gender differences in pension wealth at midlife. For full-time wage and salary workers approaching retirement age who had pension coverage, median pension wealth on the current job was 76% greater for men than women. Differences in wages, years of job tenure, and industry between men and women accounted for most of the gender gap in pension wealth on the current job. Less than one third of the wealth difference could not be explained by gender differences in education, demographics, or job characteristics. The less-advantaged employment situation of working women currently in midlife carries over into worse retirement income prospects. However, the gender gap in pensions is likely to narrow in the future as married women's employment experiences increasingly resemble those of men.

  2. Controlling Losses of the Pension Benefit Guaranty Corporation

    DTIC Science & Technology

    1993-01-01

    Rationale for ERISA 2 The Financial Condition of the Pension Benefit Guaranty Corporation 3 Why Are Losses So Persistent in Federal Pension Insurance...rules embodied in the law, one could argue, Corporation Losing are at fault. ERISA also controls how premiums for pen- sion insurance are set. At...benefits they premium income and insured losses. ERISA , were promising their employees and retirees. probably appropriately, left room for pension A

  3. Ontario Universities Benefits Survey, 1993-94, Part I, Benefits Excluding Pensions [and] Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Senior Administrative Officers--Universities of Ontario, Toronto.

    This report presents data from a survey of Ontario (Canada) universities concerning employment benefits offered in 1993-94. Part I covers benefits other than pensions. Tables display the information on particular benefits institution-by-institution including: administration and insurance plans, communication of benefits, proposed changes,…

  4. Ontario Universities Benefits Survey 1994-96. Part I: Benefits Excluding Pensions [and] Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This report presents data from a survey of Ontario (Canada) universities concerning employment benefits offered in 1994-96. Part 1 covers benefits other than pensions. Tables display the information on particular benefits institution-by-institution including: administration and insurance plans, communication of benefits, proposed changes, life and…

  5. Studying Pensions Funds Through an Infinite Servers Nodes Network: A Theoretical Problem

    NASA Astrophysics Data System (ADS)

    Ferreira, M. A. M.; Andrade, M.; Filipe, J. A.

    2012-11-01

    This study intends to present a representation of a pensions fund through a stochastic network with two infinite servers nodes. With this representation it is allowed to deduce an equilibrium condition of the system with basis on the identity of the random rates expected values, for which the contributions arrive to the fund and the pensions are paid by the fund. In our study a stochastic network is constructed where traffic is represented. This network allows to study the equilibrium in the system and it is admissible to get a balance to a pensions fund. A specific case is studied. When the arrivals from outside at nodes A and B are according to a Poisson process, with rates λA and λB, respectively, the system may be seen as a two nodes network where the first node is a M/G/∞ queue and second a Mt/G/∞ queue. For this case in the long term the conditions of equilibrium are as follows: mAλAαA = mB(ρλA + λB)αB. In this formula it is established a relationship among the two nodes. Several examples are given in the study.

  6. Is It Time to Rethink Teacher Pensions in Maryland?

    ERIC Educational Resources Information Center

    Podgursky, Michael

    2006-01-01

    Many states are struggling to finance under-funded teacher pension systems as well as recruit and retain a high-quality teaching workforce. This paper compares Maryland's former (prior to Spring, 2006) teacher pension system to those in Pennsylvania and several other states. On the basis of simple replacement rates, the former Maryland state plan…

  7. Improving Financial Education and Awareness on Insurance and Private Pensions

    ERIC Educational Resources Information Center

    OECD Publishing (NJ3), 2008

    2008-01-01

    With public pensions under pressure and private pensions exposed to risk, individuals face an increasing variety of financial risks, particularly those linked to their retirement. This book analyzes the level of risk awareness of consumers and highlights good practices governments might initiate to enhance consumers' awareness and education on…

  8. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  9. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  10. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  11. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  12. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  13. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  14. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  15. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  16. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  17. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  18. Who Benefits from Pension Enhancements? Working Paper 76

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2012-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  19. Ontario Universities Benefits Survey, 1989-90. Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    Information about pensions offered to employees of 17 Ontario universities is presented. For each of the 17 universities' pension plans, the following types of information are provided: type of plan; eligibility; member contribution; university contribution; benefits on normal retirement, on early retirement, on termination, and on death; model…

  20. Can Canadian Seniors on Public Pensions Afford a Nutritious Diet?

    ERIC Educational Resources Information Center

    Green, Rebecca J.; Williams, Patricia L.; Johnson, C. Shanthi; Blum, Ilya

    2008-01-01

    This study examined whether Canada's public pensions (Old Age Security and Canada Pension Plan) provided adequate income for seniors living in Nova Scotia in 2005 to afford a basic nutritious diet. Monthly incomes were compared to essential monthly expenses for four household scenarios: (a) married couple, 80 years and 78 years, in urban Nova…

  1. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  2. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  3. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  4. Pension Choices and the Savings Patterns of Public School Teachers

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus

    2016-01-01

    This paper examines the savings behavior of public school teachers who are enrolled in a hybrid pension plan that includes a defined contribution (DC) component. Few states have incorporated DC features into teacher pension systems and little is known about how providing teachers with greater control over deferred compensation might affect their…

  5. Balance Problems

    MedlinePlus

    ... version of this page please turn Javascript on. Balance Problems About Balance Problems Have you ever felt dizzy, lightheaded, or ... dizziness problem during the past year. Why Good Balance is Important Having good balance means being able ...

  6. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  7. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  8. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  9. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  10. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  11. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  12. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  13. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  14. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  15. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  16. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  17. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  18. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Relationship of net worth to pension entitlement. 3.274 Section 3.274 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Applicable to the Improved Pension Program Which Became Effective January 1, 1979 § 3.274 Relationship of...

  19. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if...

  20. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...; improved pension; death. The annual rate of death pension payable to a surviving spouse who does not qualify for an annual rate of death pension payable under § 3.23(a)(6) based on need for aid and... dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings....

  1. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if...

  2. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...; improved pension; death. The annual rate of death pension payable to a surviving spouse who does not qualify for an annual rate of death pension payable under § 3.23(a)(6) based on need for aid and... dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings....

  3. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if...

  4. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...; improved pension; death. The annual rate of death pension payable to a surviving spouse who does not qualify for an annual rate of death pension payable under § 3.23(a)(6) based on need for aid and... dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings....

  5. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... premiums from compensation, retirement pay, or pension. 8.4 Section 8.4 Pensions, Bonuses, and Veterans... insurance premiums from compensation, retirement pay, or pension. The insured under a National Service life... compensation, death compensation, dependency and indemnity compensation, retirement pay, disability pension,...

  6. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... premiums from compensation, retirement pay, or pension. 8.4 Section 8.4 Pensions, Bonuses, and Veterans... insurance premiums from compensation, retirement pay, or pension. The insured under a National Service life... compensation, death compensation, dependency and indemnity compensation, retirement pay, disability pension,...

  7. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... Apportionments § 3.453 Veterans compensation or service pension or retirement pay. Rates of apportionment of disability compensation, service pension or retirement pay will be determined under § 3.451....

  8. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... Apportionments § 3.453 Veterans compensation or service pension or retirement pay. Rates of apportionment of disability compensation, service pension or retirement pay will be determined under § 3.451....

  9. Who Benefits—Or Does not—From South Africa’s Old Age Pension? Evidence from Characteristics of Rural Pensioners and Non-Pensioners

    PubMed Central

    Ralston, Margaret; Schatz, Enid; Menken, Jane; Gómez-Olivé, Francesc Xavier; Tollman, Stephen

    2015-01-01

    Social protection grants play a critical role in survival and livelihoods of elderly individuals in South Africa. Rarely is it possible to assess how well a social program reaches its target population. Using a 2010 survey and Agincourt Health Demographic Surveillance System census data we conduct multivariate logistic regression to predict pension receipt in rural South Africa. We find only 80% of age-eligible individuals report pension receipt. Pension non-recipients tend to be male, have poor socio-economic status, live in smaller households, be of Mozambican origin, and have poorer physical function; while older persons living in households receiving other grants are more likely to report pension receipt. We conclude that a reservoir of older persons exists who meet eligibility criteria but who are not yet receiving pensions. Ensuring that they and their households are properly linked to all available social services—whether for child or old-age social grants—is likely to have beneficial and synergistic effects. PMID:26712777

  10. General principles of institutional risks influence on pension systems

    NASA Astrophysics Data System (ADS)

    Nepp, A. N.; Shilkov, A. A.; Sheveleva, A. Y.; Mamedbakov, M. R.

    2016-12-01

    This paper examines the tools used to study the influence of institutional factors on investment returns. The research object are the tools used in the evaluation of institutional risks in the pension system, in particular, the correlation model of factors impacting on the `anti-director' index, econometric estimates combining the different determinants of savings, the model of endogenous institutional change, etc. Research work focusing on issues of institutional factors affecting pension systems (authored by La Porta, Guiso, Gianetti, El-Mekkaouide Freitas, Neyapti B., and others) is reviewed. The model is examined in terms of the impact of institutional risks on pension systems, especially with regard to the funded part. The study identified the following factors that affect financial institutions, including pension institutions: management quality, regulation quality, rule of law, political stability, and corruption control.

  11. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities... paid to a nonresident alien individual who is a resident of Switzerland shall not be included in...

  12. Older Women and Pensions: Catch 22. Gray Paper.

    ERIC Educational Resources Information Center

    Leonard, Frances

    Older women, who comprise two-thirds of the retired U.S. population, share substantially less of the $1.3 trillion worth of over 800,000 private and public pension plans by every way of measurement. Of the one-in-five women receiving pension income, some obtain it from their own paid work history, while others are widows and divorced women who…

  13. Balance Problems

    MedlinePlus

    ... often, it could be a sign of a balance problem. Balance problems can make you feel unsteady or as ... fall-related injuries, such as hip fracture. Some balance problems are due to problems in the inner ...

  14. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.6-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance sheets filed by registered investment companies except...

  15. Longevity expectations in the pension fund, insurance, and employee benefits industries.

    PubMed

    Zhavoronkov, Alex

    2015-01-01

    Considerable progress has been made in many areas of biomedical science since the 1960s, suggesting likely increases in life expectancy and decreases in morbidity and mortality in the adult population. These changes may pose substantial risks to the pensions and benefits industries. While there is no significant statistical evidence demonstrating rapid decreases in mortality rates, there are conflicting opinions among demographers and biogerontologists on the biological limits of the human lifespan and trends in life expectancy. We administered a survey of the International Employee Benefits Association (IEBA), a large, international industry group. Industry professionals employed by consulting (35%), insurance (24%), pension (14%), and other (27%) companies responded to 32 questions. Respondents showed reasonably conservative views on the future of longevity and retirement, including that for women. The respondents formed their personal longevity expectations based on their family history and, to a lesser degree, on the actuarial life tables. Most of the sample expressed no desire to life past age 100 years, even if the enabling technologies required to maintain a healthy youthful state were available, and only a few respondents in the sample expressed a desire to live for the maximum period (at least) offered by the survey question. The majority of the respondents would not undergo any invasive procedures, and only 56% of the respondents would opt for noninvasive therapies to extend their healthy lifespans to 150 years of age if these were available.

  16. Longevity expectations in the pension fund, insurance, and employee benefits industries

    PubMed Central

    Zhavoronkov, Alex

    2015-01-01

    Considerable progress has been made in many areas of biomedical science since the 1960s, suggesting likely increases in life expectancy and decreases in morbidity and mortality in the adult population. These changes may pose substantial risks to the pensions and benefits industries. While there is no significant statistical evidence demonstrating rapid decreases in mortality rates, there are conflicting opinions among demographers and biogerontologists on the biological limits of the human lifespan and trends in life expectancy. We administered a survey of the International Employee Benefits Association (IEBA), a large, international industry group. Industry professionals employed by consulting (35%), insurance (24%), pension (14%), and other (27%) companies responded to 32 questions. Respondents showed reasonably conservative views on the future of longevity and retirement, including that for women. The respondents formed their personal longevity expectations based on their family history and, to a lesser degree, on the actuarial life tables. Most of the sample expressed no desire to life past age 100 years, even if the enabling technologies required to maintain a healthy youthful state were available, and only a few respondents in the sample expressed a desire to live for the maximum period (at least) offered by the survey question. The majority of the respondents would not undergo any invasive procedures, and only 56% of the respondents would opt for noninvasive therapies to extend their healthy lifespans to 150 years of age if these were available. PMID:25653568

  17. 12 CFR 584.2-1 - Prescribed services and activities of savings and loan holding companies.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... contract of credit life or credit health and accident insurance in connection with extensions of credit by the savings and loan holding company or any of its subsidiaries, or extensions of credit by any... benefit programs, including life insurance, health insurance, and pension or retirement plans;...

  18. 12 CFR 584.2-1 - Prescribed services and activities of savings and loan holding companies.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... contract of credit life or credit health and accident insurance in connection with extensions of credit by the savings and loan holding company or any of its subsidiaries, or extensions of credit by any... benefit programs, including life insurance, health insurance, and pension or retirement plans;...

  19. Aging and political decision making on public pensions.

    PubMed

    Meijdam, L; Verbon, H A

    1996-05-01

    "In this paper decision making on public pensions in a representative democracy is modeled within the framework of the well-known two-overlapping-generations (OLG) general-equilibrium model with rational expectations. The model is used to analyze the effects of aging on the economy in general and on the evolution of public pension schemes in particular, where aging is interpreted as a combination of a decrease in the rate of population growth and an increase in the political influence of pensioners. Analytical results are derived for the long run as well as for the short run by the method of comparative statics and comparative dynamics respectively. It appears that an increase in transfers to the old is not guaranteed if due to aging their political power increases."

  20. Contracting-out in the United Kingdom: a partnership between social security and private pension plans.

    PubMed

    Daykin, Chris

    2002-01-01

    Contracting-out was introduced in the United Kingdom in 1978 as part of the arrangements for the State Earnings-Related Pension Scheme (SERPS) in order to avoid duplication with the existing well-developed defined benefit occupational pension plan sector. Members and sponsors of contracted-out schemes were able to save on their social security contributions in recognition of the fact that they were accruing equivalent benefits through an occupational pension plan. Later on this concept was extended to those with individual money purchase pension plans. This article considers a brief history of contracting-out, the principles of contracting-out, some problems associated with contracting-out, the implications of the introduction of stakeholder pensions and State Second Pension, and the latest rebate review and rebate orders. It examines how U.K. pensions policy since 1978 has been based on a partnership between social security and private pension plans.

  1. 78 FR 34174 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment... techniques or the use of other forms of information technology. Title: Pension Claim Questionnaire for...

  2. 78 FR 57925 - Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB... ``OMB Control No. 2900-0095.'' SUPPLEMENTARY INFORMATION: Title: Pension Claim Questionnaire for...

  3. 76 FR 36176 - Fully Developed Claim (Fully Developed Claims-Applications for Compensation, Pension, DIC, Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Fully Developed Claim (Fully Developed Claims--Applications for Compensation, Pension, DIC, Death Pension, and/or Accrued Benefits); Correction AGENCY: Veterans Benefits Administration, Department...

  4. 76 FR 61740 - Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative Determination Regarding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employment and Training Administration Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative... Corporation, Sherman Oaks, California (Pension Systems). The negative determination was issued on July...

  5. Pension Costs on DOD Contracts: Additional Guidance Needed to Ensure Costs Are Consistent and Reasonable

    DTIC Science & Technology

    2013-01-01

    support from a team of DOD actuaries . DOD audits projected and actual costs for contracts, including pension costs, to ensure they are allowable...qualified and credentialed actuaries ) and collected contractor data on incurred CAS pension costs from 2002 to 2011. To understand how pension costs... Actuary of the GAO for actuarial soundness. We also gathered contractor projections of CAS pension costs for 2012 to 2016. See appendix I for additional

  6. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  7. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  8. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  9. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Section 306 and old-law... Section 306 and old-law pension protection. (a) General. Except as provided in paragraphs (b) and (c) of... section 306 or old-law pension on December 31, 1978, shall in the absence of an election to...

  10. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Section 306 and old-law... Section 306 and old-law pension protection. (a) General. Except as provided in paragraphs (b) and (c) of... section 306 or old-law pension on December 31, 1978, shall in the absence of an election to...

  11. 38 CFR 21.6001 - Temporary vocational training program for certain pension recipients.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... with an evaluation and, if feasible, with vocational training, employment assistance and other services... training program for certain pension recipients. 21.6001 Section 21.6001 Pensions, Bonuses, and Veterans... Program of Vocational Training for Certain New Pension Recipients General § 21.6001 Temporary...

  12. The Link between Pensions and Retirement Timing: Lessons from California Teachers. Conference Paper 2009-12

    ERIC Educational Resources Information Center

    Brown, Kristine M.

    2009-01-01

    This paper exploits a major, unanticipated reform of the California teachers' pension to provide quasi-experimental evidence on the link between pension generosity and retirement timing. Using two large administrative datasets, the author conducts a reduced-form analysis of the pension reform and estimates a structural model of retirement timing.…

  13. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... to or for whom pension is being paid under a public or private law administered by the Department of Veterans Affairs is imprisoned in a Federal, State or local penal institution as the result of conviction... child is such that death pension would be payable. (3) At the rate payable under the death pension...

  14. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... to or for whom pension is being paid under a public or private law administered by the Department of Veterans Affairs is imprisoned in a Federal, State or local penal institution as the result of conviction... child is such that death pension would be payable. (3) At the rate payable under the death pension...

  15. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  16. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  17. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  18. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  19. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  20. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... health, welfare, and/or pension benefits. (a) Determining the required amount of benefits. (1) Most fringe benefit determinations containing health and welfare and/or pension requirements specify a fixed... entitled to 40 hours of health and welfare and/or pension fringe benefits. If an employee works 3 days...

  1. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... worth to pension entitlement. (a) Veteran. Pension shall be denied or discontinued when the corpus of... children, it is reasonable that some part of the corpus of such estates be consumed for the veteran's... pension payable to a veteran on account of a child shall be denied or discontinued when the corpus of...

  2. The Lesotho Elderly Pension Scheme: Does It Have Implications for Lifelong Learning?

    ERIC Educational Resources Information Center

    Setoi, Setoi M.; Mohasi, Mantina V.; Lephoto, H. Manthoto

    2011-01-01

    This paper discusses a study that explored the impact of the Lesotho Government pension scheme on the learning attitudes of pensioners. The recent introduction of the pension scheme means that old people have regained their status as breadwinners. They are no longer dependents but have become very resourceful members of the community. As a result…

  3. Public Employee Retirement Systems: The Structure and Politics of Teacher Pensions.

    ERIC Educational Resources Information Center

    Taylor, Suzanne Saunders

    This book describes the operation of state and local government pension systems for teachers, explores the rationale behind current administrative and financial practices, and describes the interaction of special interest groups, pension professionals, and investment personnel with the administration of these systems. The pension systems in 23…

  4. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1986 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self- administers insurance plans, communication of benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance, maternity leave…

  5. University Benefits Survey, Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    The results of a survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario…

  6. University Benefits Survey: Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Information on all benefits, excluding pensions, provided by 16 Ontario universities is presented. The following general questions concerning benefits are covered: administration and insurance plans, communication of benefit programs to employees, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave…

  7. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1984 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: questions on general benefits, such as insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave policy;…

  8. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1985 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of information on benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance,…

  9. University Benefits Survey. Part 1 (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1983 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy,…

  10. Golden Peaks and Perilous Cliffs: Rethinking Ohio's Teacher Pension System

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2007-01-01

    In response to a journalist inquiry regarding research on funding of Ohio's teacher retirement system and its effect on school district finances, this analysis by the Thomas B. Fordham Institute points to serious questions and profound concerns about the health of Ohio's teacher pension system, and that similar time bombs may be ticking in other…

  11. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  12. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  13. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  14. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  15. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  16. Fixing Teacher Pensions: Is It Enough to Adjust Existing Plans?

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael; Weller, Christian

    2011-01-01

    Teacher benefits, once a sleepy question primarily of interest to actuaries, have become a flash point in the education debate. With individual states on the hook for tens or hundreds of millions in unfunded pension and health insurance obligations, state leaders are trying to determine the severity of the situation and the appropriate response.…

  17. Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act

    THOMAS, 112th Congress

    Sen. Akaka, Daniel K. [D-HI

    2011-05-12

    05/12/2011 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (text of measure as introduced in Senate: CR S2956) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  18. Trouble Brewing: The Disaster of California State Pensions. State Research

    ERIC Educational Resources Information Center

    Buck, Stuart

    2010-01-01

    California has promised its public employees lavish pensions and retiree health benefits without setting aside nearly enough money to pay for those benefits. As a result, California already admits to a $75.5 billion shortfall in paying for these promises to public employees--$40.5 billion for the teachers' retirement plan (California State…

  19. Labor Market Effects of Pensions and Implications for Teachers

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2010-01-01

    While the retirement security landscape has changed drastically for most workers over the last twenty years, traditional defined benefit (DB) pension plans remain the overwhelming norm for K-12 teachers. Because DB plans pay off fully with a fixed income after retirement only if a teacher stays in the profession for decades and yield little or…

  20. 78 FR 71041 - VA Compensation and Pension Regulation Rewrite Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-27

    ...The Department of Veterans Affairs (VA) proposes to reorganize and rewrite its compensation and pension regulations in a logical, claimant-focused, and user-friendly format. The intended effect of the proposed revisions is to assist claimants, beneficiaries, veterans' representatives, and VA personnel in locating and understanding these...

  1. The Siren Song of Private Pensions: An International Overview.

    ERIC Educational Resources Information Center

    Nusberg, Charlotte

    1988-01-01

    One phenomenon that will attract the attention of social welfare historians is the change in perception of the roles of public and private pension systems. This change has led to a shift in attitude that will affect the structure of social welfare benefits of public and private systems. (JOW)

  2. How Will Rhode Island's New Hybrid Pension Plan Affect Teachers? A Report of the Public Pension Project

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Butrica, Barbara A.; Haaga, Owen; Southgate, Benjamin G.

    2014-01-01

    In 2011 Rhode Island replaced the stand-alone defined benefit pension plan it provided to state employees with a hybrid plan that reduced the defined benefit component and added a 401(k)-type, defined contribution component. Although controversial, the new hybrid plan will boost retirement incomes for most of the states public school teachers. Our…

  3. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  4. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  5. The Replacement Rate: An Imperfect Indicator of Pension Adequacy in Cross-Country Analyses.

    PubMed

    Chybalski, Filip; Marcinkiewicz, Edyta

    Pension systems are usually evaluated from the perspective of two basic criteria: pension adequacy and financial sustainability. The first criterion concerns the level of pension benefits and protection of the elderly from poverty. The second criterion applies to financial liquidity. This paper is primarily of methodological nature. We discuss the problem of measuring pension adequacy, focusing mainly on the replacement rate, which, defined in a number of ways, is the most common measure of pension adequacy. However, as we argue in this paper, it covers only one of its dimensions, namely consumption smoothing. Meanwhile, an equally important dimension, often discussed in the literature and included in most definitions of pension adequacy, is protection of old-age pensioners from poverty. Accordingly, we have proved the thesis that the replacement rate is not a sufficient measure of broadly understood pension adequacy in cross-country studies. Consequently, we have proposed alternative (or possibly complementary) measures called the synthetic pension adequacy indicators (SPAI1-3), defined in basic form as a quotient of relative median income and the at-risk-of-poverty rate. These indicators provide for both the above-mentioned dimensions of adequacy and, according to statistical analysis, also represent them very well. Moreover, the indicators, calculated separately for men and for women, enables evaluation of the third dimension of pension adequacy, namely gender-related differences in pension adequacy.

  6. The Displacement Effect of Public Pensions on the Accumulation of Financial Assets

    PubMed Central

    HURD, MICHAEL; MICHAUD, PIERRE-CARL; ROHWEDDER, SUSANN

    2013-01-01

    The generosity of public pensions may depress private savings and provide incentives to retire early. While there is plenty of evidence supporting the latter effect, there remains considerable controversy whether public pensions crowd out private savings. This paper uses international micro-datasets collected over recent years to investigate whether public pensions displace private savings. The identification strategy relies not only on cross-country differences in generosity but also on differences in the progressivity or non-linearity of pension formulas across countries. We estimate that an extra dollar of pension wealth depresses accumulated financial assets around the time of retirement by 22 cents. An extra ten thousand dollars in public pension wealth reduces the average retirement age by roughly one month which implies an elasticity of retirement years with respect to pension wealth of −0.15. PMID:23606775

  7. How much cash does your company need?

    PubMed

    Passov, Richard

    2003-11-01

    In late 2001, the directors of Pfizer asked that very question. And with good reason. After its 2000 merger with rival Warner-Lambert, the New York-based pharmaceutical giant found itself sitting on a net cash position of $8 billion, which seemed extraordinarily conservative for a company whose products generated $30 billion in revenues. Most large companies with revenues that healthy would increase leverage, thereby unlocking tremendous value for shareholders. But knowledge-intensive companies like Pfizer, this author argues, are in a class apart. Because their largely intangible assets (like R&D) are highly volatile and cannot easily be valued, they are more vulnerable to financial distress than are firms with a preponderance of tangible assets. To insure against that risk, they need to maintain large positive cash balances. These companies' decisions to run large cash balances is one of the key reasons their shares sustain consistent premiums. Only by investing in their intangible assets can knowledge-based companies hope to preserve the value of those assets. A company that finds itself unable to do so because unfavorable market conditions reduce its operating cash flows will see its share price suffer almost as much as if it were to default on its debts. By the same token, with the right balance sheet, knowledge companies can profitably insure against the risk of failing to sustain value-added investments in difficult times. An optimal capital structure that calls for significant cash balances is certainly at odds with the results of a traditional capital structure analysis, the author demonstrates, but it explains the financial policies of many well-run companies, from Pfizer to Intel to ChevronTexaco.

  8. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans... Compensation General § 3.28 Automatic adjustment of section 306 and old-law pension income limitations. Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  9. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans... Compensation General § 3.28 Automatic adjustment of section 306 and old-law pension income limitations. Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  10. Laser Balancing

    NASA Astrophysics Data System (ADS)

    1981-01-01

    Mechanical Technology, Incorporated developed a fully automatic laser machining process that allows more precise balancing removes metal faster, eliminates excess metal removal and other operator induced inaccuracies, and provides significant reduction in balancing time. Manufacturing costs are reduced as a result.

  11. Form 6 - gas balancing agreement

    SciTech Connect

    Not Available

    1990-01-01

    In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees.

  12. Balancing Acts

    MedlinePlus

    ... a new type of balance therapy using computerized, virtual reality. UPMC associate professor Susan Whitney, Ph.D., ... involves simulated trips down the aisles of a virtual grocery store in the university's Medical Virtual Reality ...

  13. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  14. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  15. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  16. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  17. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  18. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.7-03... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-03 Balance sheets. (a... otherwise permitted by the Commission, should appear on the face of the balance sheets and in the...

  19. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.9-03... 1975 Bank Holding Companies § 210.9-03 Balance sheets. The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the...

  20. 17 CFR 210.5-02 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.5-02... 1975 Commercial and Industrial Companies § 210.5-02 Balance sheets. The purpose of this rule is to... otherwise permitted by the Commission, should appear on the face of the balance sheets or related...

  1. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.7-03... 1975 Insurance Companies § 210.7-03 Balance sheets. (a) The purpose of this rule is to indicate the... the face of the balance sheets and in the notes thereto filed for persons to whom this...

  2. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.9-03... 1975 Bank Holding Companies § 210.9-03 Balance sheets. The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the...

  3. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.7-03... 1975 Insurance Companies § 210.7-03 Balance sheets. (a) The purpose of this rule is to indicate the... the face of the balance sheets and in the notes thereto filed for persons to whom this...

  4. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.9-03... 1975 Bank Holding Companies § 210.9-03 Balance sheets. The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the...

  5. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.7-03... 1975 Insurance Companies § 210.7-03 Balance sheets. (a) The purpose of this rule is to indicate the... the face of the balance sheets and in the notes thereto filed for persons to whom this...

  6. 17 CFR 210.5-02 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.5-02... 1975 Commercial and Industrial Companies § 210.5-02 Balance sheets. The purpose of this rule is to... otherwise permitted by the Commission, should appear on the face of the balance sheets or related...

  7. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.9-03... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Bank Holding Companies § 210.9-03 Balance sheets... face of the balance sheets or in the notes thereto. Assets 1. Cash and due from banks. The amounts...

  8. 17 CFR 210.5-02 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.5-02... 1975 Commercial and Industrial Companies § 210.5-02 Balance sheets. The purpose of this rule is to... otherwise permitted by the Commission, should appear on the face of the balance sheets or related...

  9. Tax Revenues Lost and Beneficiaries Inadequately Protected when Private Pension Plans Terminate.

    DTIC Science & Technology

    1981-09-30

    processing tax compliance information on recipients of these payments have not been adequate. Pension payouts are taxable when re- ceived as ordinary...IRS procedures for identifying and processing tax compliance information on recipients of these payments have not been adequate. Pension payouts are...of ordinary income that were processed for computer matching for tax compliance . l/ For tax year 1976, the latest year complete pension payout data

  10. Pension Losses of Contractor Employees at Federal Installations can be Reduced.

    DTIC Science & Technology

    1981-09-03

    EMPLOYEES’ PENSIONS The Employee Retirement Income Security Act of 1974 ( ERISA ) (29 U.S.C. 1001) was enacted on September 2, 1974, because of in- dications...that pension plan misuse and abuse were resulting in lost pension benefits to employees even after long years of service. The purpose of ERISA is to...participants, if the plans meet ERISA and related Internal Revenue Code requirements. To protect the interests of employees, ERISA established com

  11. 75 FR 2594 - Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-15

    ... Satisfaction Survey) Activity: Comment Request AGENCY: Veterans Health Administration, Department of Veterans...: Compensation and Pension Examination Program (CPEP) Veterans Satisfaction Survey, VA Form 10-0480. OMB...

  12. Balance System

    NASA Technical Reports Server (NTRS)

    1988-01-01

    TherEx Inc.'s AT-1 Computerized Ataxiameter precisely evaluates posture and balance disturbances that commonly accompany neurological and musculoskeletal disorders. Complete system includes two-strain gauged footplates, signal conditioning circuitry, a computer monitor, printer and a stand-alone tiltable balance platform. AT-1 serves as assessment tool, treatment monitor, and rehabilitation training device. It allows clinician to document quantitatively the outcome of treatment and analyze data over time to develop outcome standards for several classifications of patients. It can evaluate specifically the effects of surgery, drug treatment, physical therapy or prosthetic devices.

  13. Balancing Eggs

    ERIC Educational Resources Information Center

    Mills, Allan

    2014-01-01

    Theory predicts that an egg-shaped body should rest in stable equilibrium when on its side, balance vertically in metastable equilibrium on its broad end and be completely unstable on its narrow end. A homogeneous solid egg made from wood, clay or plastic behaves in this way, but a real egg will not stand on either end. It is shown that this…

  14. [Company health promotion as a possible preparatory stage of effective rehabilitation].

    PubMed

    Köpke, K-H

    2012-01-01

    In Section 20a of Book 5 of the German Social Code (SGB V), the legislator obliged the health insurance funds to carry out company health promotion in cooperation with the accident insurance agency in charge. He thus created a foundation for more health and secure earnings or employment potential in the companies. At the same time company health promotion permits detecting threats to this potential. That helps to identify a possible need for rehabilitation at an earlier stage and to take appropriate action.To verify whether and how this instrument of preventive health policy is being used, an empirical study explored the actual application of that legal provision in small and medium-sized enterprises in particular. The law, administrative measures and company everyday evidence were set against each other under legal and de facto aspects, which showed obvious deficits in applying the law. Proposals for better company health promotion are derived from these findings. In the first place, actors in administration and self-management of the statutory health and accident insurance schemes are addressed to this end, in anticipation of enhanced implementation. A premature reduction of earning capacity could thus be counteracted. Pension insurants could retain gainful employment for a longer time, companies would have a more reliable employee basis. Social insurance carriers, notably the health and pension insurance schemes, would have to spend less in the end. A development like that would be a benefit for all--including the state.

  15. Balance (or Vestibular) Rehabilitation

    MedlinePlus

    ... the Public / Hearing and Balance Balance (or Vestibular) Rehabilitation Audiologic (hearing), balance, and medical diagnostic tests help ... whether you are a candidate for vestibular (balance) rehabilitation. Vestibular rehabilitation is an individualized balance retraining exercise ...

  16. Pensions, tax and the anaesthetist: significant implications for workforce planning.

    PubMed

    Pandit, J J

    2016-08-01

    This paper shows how recent tax changes to pensions (i.e. new lifetime and annual allowance contribution limits) mean that NHS consultants will need to adopt one of four rational strategies to work and financial planning. Two of those strategies (termed 'Earn Fast, Drop Out' and 'Never Enter') involve a break between work and pensions. The logical consequence of this break is that consultants may exercise options to maximise their total income, which in turn will result in less work within the NHS and more work in alternative higher paying (e.g. private) sectors. A third strategy ('Go Slow, Stay Low') also involves less-than-full-time NHS work. Only one option ('Do Nothing' as a result of the tax changes) has no effect. In short, the tax changes will predictably lead to future senior consultants devoting proportionately much less of their time to NHS work than before. The article discusses the important implications of this conclusion for NHS workforce planning.

  17. Behavioral economics perspectives on public sector pension plans.

    PubMed

    Beshears, John; Choi, James J; Laibson, David; Madrian, Brigitte C

    2011-04-01

    We describe the pension plan features of the states and the largest cities and counties in the U.S. Unlike in the private sector, defined benefit (DB) pensions are still the norm in the public sector. However, a few jurisdictions have shifted toward defined contribution (DC) plans as their primary savings plan, and fiscal pressures are likely to generate more movement in this direction. Holding fixed a public employee's work and salary history, we show that DB retirement income replacement ratios vary greatly across jurisdictions. This creates large variation in workers' need to save for retirement in other accounts. There is also substantial heterogeneity across jurisdictions in the savings generated in primary DC plans because of differences in the level of mandatory employer and employee contributions. One notable difference between public and private sector DC plans is that public sector primary DC plans are characterized by required employee or employer contributions (or both), whereas private sector plans largely feature voluntary employee contributions that are supplemented by an employer match. We conclude by applying lessons from savings behavior in private sector savings plans to the design of public sector plans.

  18. Behavioral economics perspectives on public sector pension plans

    PubMed Central

    BESHEARS, JOHN; CHOI, JAMES J.; LAIBSON, DAVID; MADRIAN, BRIGITTE C.

    2011-01-01

    We describe the pension plan features of the states and the largest cities and counties in the U.S. Unlike in the private sector, defined benefit (DB) pensions are still the norm in the public sector. However, a few jurisdictions have shifted toward defined contribution (DC) plans as their primary savings plan, and fiscal pressures are likely to generate more movement in this direction. Holding fixed a public employee’s work and salary history, we show that DB retirement income replacement ratios vary greatly across jurisdictions. This creates large variation in workers’ need to save for retirement in other accounts. There is also substantial heterogeneity across jurisdictions in the savings generated in primary DC plans because of differences in the level of mandatory employer and employee contributions. One notable difference between public and private sector DC plans is that public sector primary DC plans are characterized by required employee or employer contributions (or both), whereas private sector plans largely feature voluntary employee contributions that are supplemented by an employer match. We conclude by applying lessons from savings behavior in private sector savings plans to the design of public sector plans. PMID:21789032

  19. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  20. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  1. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  2. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  3. Benefit or Burden? On the Intergenerational Inequity of Teacher Pension Plans

    ERIC Educational Resources Information Center

    Backes, Ben; Goldhaber, Dan; Grout, Cyrus; Koedel, Cory; Ni, Shawn; Podgursky, Michael; Xiang, P. Brett; Xu, Zeyu

    2016-01-01

    Most public school teachers in the United States are enrolled in defined benefit (DB) pension plans. Using administrative microdata from four states, combined with national pension funding data, we show these plans have accumulated substantial unfunded liabilities--effectively debt--owing to previous plan operations. On average across 49 state…

  4. 48 CFR 9904.412-60.1 - Illustrations-CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Illustrations-CAS Pension... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-60.1 Illustrations—CAS Pension Harmonization Rule. The following illustrations address the measurement, assignment and allocation of...

  5. 75 FR 71564 - Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... Regulation Supplement; Contractor Insurance/Pension Review (DFARS Case 2009-D025) AGENCY: Defense Acquisition...) is issuing a final rule to remove and relocate the requirements for conducting a Contractor Insurance... requirements for Contractor Insurance/ Pension Review to DFARS 242.7302 from PGI 242.7302. DoD published...

  6. Teacher Pension Incentives, Retirement Behavior, and Potential for Reform in Arkansas

    ERIC Educational Resources Information Center

    Costrell, Robert M.; McGee, Josh B.

    2010-01-01

    The authors analyze the Arkansas teacher pension plan and empirically gauge the behavioral response to incentives embedded in that plan and to possible reforms. The pattern of pension wealth accrual creates sharp incentives to work until eligible for early or normal retirement, often in one's early fifties, and to separate shortly thereafter. We…

  7. A Legal Guide to State Pension Reform. Education Sector Policy Briefs

    ERIC Educational Resources Information Center

    Herriot-Hatfield, Jennie; Monahan, Amy; Rosenberg, Sarah; Tucker, Bill

    2012-01-01

    Just 18 minutes before the midnight signing deadline on May 15, 2010, Minnesota state legislators breathed a sigh of relief. Their bipartisan pension reform legislation, which passed both chambers by large margins and aimed to help shore up a potentially failing pension system, had just escaped a veto threat. Under pressure from his Republican…

  8. The impact of pensions on health and wellbeing in rural South Africa: Does gender matter?

    PubMed Central

    Schatz, Enid; Gómez-Olivé, Xavier; Ralston, Margaret; Menken, Jane; Tollman, Stephen

    2012-01-01

    Unique to Africa, a means-tested non-contributory pension is available to South Africans. In 2006, women over 60 and men over 65 were pension-eligible. To explore the effect of the pension for health and wellbeing indicators of rural South African men and women, we analyze data from the WHO-INDEPTH Study of Global Ageing and Adult Health Survey, carried out in the Agincourt sub-district by the MRC/Wits Rural Public Health and Health Transitions Research Unit (Agincourt) in 2006. Because pension receipt was not measured directly, our findings represent intent-to-treat (ITT) rather than treatment-on-the-treated (TOT) effects using age as an indicator for intent-to-treat. Overall, women report poorer wellbeing compared to men. However, women have a “honeymoon” period at ages 60–64, the first years of pension-eligibility, in which they report lower levels of worry and sadness, and higher overall happiness, life satisfaction, and quality of life as compared to younger and older women. For men, in contrast, reports of wellbeing worsen in the pre-pension years, followed by a similar but not as prominent pattern of favorable reports in the five years following pension-eligibility, and a decline in the next five-year period. Thus, while pensions continue to enhance financial wellbeing, our results suggest that their effect on social wellbeing may be gendered and transitory. Further research is needed to improve understanding of these dynamics. PMID:22884944

  9. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  10. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  11. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  12. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  13. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Government wages, salaries, pensions and... Aliens Who Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary,...

  14. 38 CFR 3.714 - Improved pension elections-public assistance beneficiaries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... disaffirm a previously made election of improved pension within the time limits set forth in paragraph (e... deemed period of entitlement to public assistance. (e) Notice of right to make informed election or... disaffirm and election of improved pension within the 90-day period described in paragraph (e)(4)(i) of...

  15. Underfunded Teacher Pension Plans: It's Worse than You Think. Civic Report No. 61

    ERIC Educational Resources Information Center

    Barro, Josh; Buck, Stuart

    2010-01-01

    To all the other fiscal travails facing this country's states and largest cities, now add their pension obligations, which are far greater than they may realize or are willing to admit. This paper focuses on the crisis in funding teachers' pensions, because education is often the largest program area in state budgets, making it an obvious target…

  16. Halting a Runaway Train: Reforming Teacher Pensions for the 21st Century

    ERIC Educational Resources Information Center

    Lafferty, Michael B.

    2011-01-01

    When it comes to public-sector pensions, writes lead author Michael B. Lafferty in this report, "A major public-policy (and public-finance) problem has been defined and measured, debated and deliberated, but not yet solved. Except where it has been." As recounted in "Halting a Runaway Train: Reforming Teacher Pensions for the 21st…

  17. 78 FR 2709 - Finding Regarding Foreign Social Insurance or Pension System-Romania

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... ADMINISTRATION Finding Regarding Foreign Social Insurance or Pension System-- Romania AGENCY: Social Security Administration (SSA) ACTION: Notice of Finding Regarding Foreign Social Insurance or Pension System--Romania... Commissioner of the Office of International Programs has approved a finding that Romania, beginning January...

  18. Teachers' Pension Systems in Great Britain. Bulletin, 1913, No. 34. Whole Number 544

    ERIC Educational Resources Information Center

    Sies, Raymond W.

    1913-01-01

    There is in the United States an increasing interest in pensions for teachers. In several cities and States some form of pension system has been adopted. Public opinion on this subject is, however by no means unanimous. Many doubt the wisdom or justice extending to one class of public servants a consideration and help withheld from another class.…

  19. "But the Pension Fund Was Just "SITTING" There...": The Politics of Teacher Retirement Plans

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

    The tension at the heart of pension politics is the incentive to satisfy today's claimants in the here and now at the expense of long-term concerns. Teacher pensions, in particular, pose two challenges. The first is that political incentives invite irresponsible fiscal stewardship, as public officials make outsized short-term commitments to…

  20. Labor Market Effects of Pensions and Implications for Teachers. Conference Paper 2009-06

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2009-01-01

    While the pension plan landscape has changed remarkably over the last two decades, with most private-sector workers seeing a shift from defined benefit (DB) to defined contribution (DC) plans, DB pension plans remain the overwhelming norm for K-12 teachers employed by state and local governments. With DB plans, teachers typically receive minimal…

  1. Evaluating Retirement Income Security for Illinois Public School Teachers. Public Pension Project Report

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Southgate, Benjamin G.

    2014-01-01

    The financial problems afflicting the Illinois teacher pension plan have grabbed headlines. An equally important problem, though underappreciated, is that relatively few teachers benefit much from the plan. This report evaluates the pension benefits provided to Illinois public school teachers. The researchers project annual and lifetime pension…

  2. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  3. 77 FR 33241 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans.... 895, 29 U.S.C. 1142, provides for the establishment of an Advisory Council on Employee Welfare and... to the Advisory Council on Employee Welfare and Pension Benefit Plans to represent any of the...

  4. 78 FR 36596 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-18

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans.... 895, 29 U.S.C. 1142, provides for the establishment of an Advisory Council on Employee Welfare and... on Employee Welfare and Pension Benefit Plans to represent any of the groups or fields specified...

  5. 78 FR 28698 - Finding Regarding Foreign Social Insurance or Pension System-Kosovo

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-15

    ... ADMINISTRATION Finding Regarding Foreign Social Insurance or Pension System-- Kosovo AGENCY: Social Security Administration (SSA). ACTION: Notice of Finding Regarding Foreign Social Insurance or Pension System--Kosovo... Commissioner of the Office of International Programs has approved a finding that Kosovo, beginning February...

  6. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  7. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  8. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  9. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Certain funded pension trusts. 1.501(c)(18)-1... pension trusts. (a) In general. Organizations described in section 501(c)(18) are trusts created before... contributions of employees. In order to be exempt, such trusts must also meet the requirements set forth...

  10. A National Study of the Net Benefits of State Pension Plans for Educators

    ERIC Educational Resources Information Center

    Toutkoushian, Robert K.; Bathon, Justin M.; McCarthy, Martha M.

    2011-01-01

    Although benefits can be a sizable part of an educator's total compensation, there has been little scholarly inquiry into the state pension plans for educators. Despite the fact that all defined benefit plans rely on the same basic formula for calculating annual pensions, they vary across states in the multiplier used, the method for calculating…

  11. Section 1: Company directory

    SciTech Connect

    Not Available

    1991-12-01

    This is a 1992 directory of those companies doing business in all areas of the independent power producers industry. The listing includes the company name, address, telephone and FAX numbers, and the name of a company contact. The listing is international in scope.

  12. The Multidimensional Efficiency of Pension System: Definition and Measurement in Cross-Country Studies.

    PubMed

    Chybalski, Filip

    The existing literature on the efficiency of pension system, usually addresses the problem between the choice of different theoretical models, or concerns one or few empirical pension systems. In this paper quite different approach to the measurement of pension system efficiency is proposed. It is dedicated mainly to the cross-country studies of empirical pension systems, however it may be also employed to the analysis of a given pension system on the basis of time series. I identify four dimensions of pension system efficiency, referring to: GDP-distribution, adequacy of pension, influence on the labour market and administrative costs. Consequently, I propose four sets of static and one set of dynamic efficiency indicators. In the empirical part of the paper, I use Spearman's rank correlation coefficient and cluster analysis to verify the proposed method on statistical data covering 28 European countries in years 2007-2011. I prove that the method works and enables some comparisons as well as clustering of analyzed pension systems. The study delivers also some interesting empirical findings. The main goal of pension systems seems to become poverty alleviation, since the efficiency of ensuring protection against poverty, as well as the efficiency of reducing poverty, is very resistant to the efficiency of GDP-distribution. The opposite situation characterizes the efficiency of consumption smoothing-this is generally sensitive to the efficiency of GDP-distribution, and its dynamics are sensitive to the dynamics of GDP-distribution efficiency. The results of the study indicate the Norwegian and the Icelandic pension systems to be the most efficient in the analyzed group.

  13. Balancing "we" and "me".

    PubMed

    Congdon, Christine; Flynn, Donna; Redman, Melanie

    2014-10-01

    The open office is the dominant form of workspace design for good reason: It fosters collaboration, promotes learning, and nurtures strong culture. But what most companies fail to realize is that collaboration has a natural rhythm that requires both interaction and private contemplation. Companies have been trying for decades to find the balance between public and private workspace that best supports collaboration. In 1980 52% of U.S. employees lacked workspaces where they could concentrate without distraction. In response, high-walled cubicles took over the corporate landscape. By the late 1990s, the tide had turned, and only 23% of employees wanted more privacy, and 50% wanted more access to other people. Ever since, firms have been beefing up spaces that support collaboration and shrinking areas for individual work. But the pendulum seems to have swung too far: Once again, people feel a pressing need for privacy, not only to do heads-down work but to cope with the intensity of work today. To address these needs, according to the authors, we have to rethink our assumptions about privacy. Traditionally defined in physical terms, privacy is now about the individual's ability to control information and stimulation. In this article, the authors examine workspace design through the new lens of privacy and offer insights on how to foster teamwork and solitude.

  14. 38 CFR 3.30 - Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... improved pension and parents' dependency and indemnity compensation (DIC). 3.30 Section 3.30 Pensions... Dependency and Indemnity Compensation General § 3.30 Frequency of payment of improved pension and parents... less than $72. (Authority: 38 U.S.C. 1508) (e) Parents' DIC—Semiannually. Benefits shall be paid...

  15. 38 CFR 3.30 - Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... improved pension and parents' dependency and indemnity compensation (DIC). 3.30 Section 3.30 Pensions... Dependency and Indemnity Compensation General § 3.30 Frequency of payment of improved pension and parents... less than $72. (Authority: 38 U.S.C. 1508) (e) Parents' DIC—Semiannually. Benefits shall be paid...

  16. 78 FR 50112 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Extension of Deadline...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-16

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of... Welfare and Pension Benefit Plans. Section 512 of the Employee Retirement Income Security Act of 1974... Welfare and Pension Benefit Plans (the Council), which is to consist of 15 members to be appointed by...

  17. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  18. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  19. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  20. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  1. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  2. Disability Pensions due to Skin Diseases: A Cohort Study in Swedish Construction Workers.

    PubMed

    Meding, Birgitta; Wrangsjö, Karin; Burdorf, Alex; Järvholm, Bengt

    2016-02-01

    Disability pensions due to skin diseases in Swedish male construction workers were studied by linking data from pension registers and an occupational health service. Incidence rates of disability pensions for cement workers, painters and plumbers were compared with 2 control groups. A total of 623 disability pensions were granted during 4 decades of follow-up. The main diagnoses were eczema (36%) and psoriasis (49%). Pensions were mostly granted in the age range 55-64 years. Among painters, cement workers and plumbers the incidence rates for disability pensions were 33.3, 24.5 and 20.4 cases/100,000 person-years, respectively, compared with 13.7 and 9.2 cases/100,000 person-years in control groups. Relative risks were highest for eczema, and were notable for psoriasis. Attributable fractions for eczema were 90% in cement workers and painters and 75% in plumbers compared with control groups. Attributable fractions for psoriasis in the occupational groups studied were in the range 54-67%. In conclusion, eczema and psoriasis have a high impact on loss of work ability, as reflected by disability pensions.

  3. Transition to an aging Japan: public pension, savings, and capital taxation.

    PubMed

    Kato, R

    1998-09-01

    This study examined options for compensating for the shortages of money for public pensions due to population aging in Japan: increases in pension contributions, consumption pension taxes, interest income pension taxes, and inheritance pension taxes. The analysis relied on simulation in an expanded life cycle growth model. Data were obtained from 1992 estimations of population by the Institute of Population Problems of the Ministry of Health and Welfare. This study is unique in its use of real population data for the simulations and in its use of transition states. The analysis begins with a description of the altered Overlapping Generations Model by Auerback and Kotlikoff (1983). The model accounts for the inaccuracy of lifetime and liquidity constraints and ordinary budget constraints and reproduces the consumption-savings profiles of older people and incorporates wage income taxation and other forms of taxation. Income includes wage and interest income. The analysis includes a description of the method of simulation, assumptions, and evaluation of the effects of population aging. It is assumed that narrower government sector spending on general expenditures per worker will increase by 1% every year. It is concluded that national saving rates will probably decrease due to population aging. The lowest levels of capital stock and savings will result from higher pension contributions. The highest level of capital stock will result from higher consumption pension taxes during 1990-2015. Preferred policies should focus on increasing interest income rates.

  4. Flexible Training's Intrusion on Work/Life Balance

    ERIC Educational Resources Information Center

    Takiya, Seema; Archbold, Jennifer; Berge, Zane

    2005-01-01

    With more companies allowing "flextime", more access to elearning, and telecomuting, the line between workplace flexibility and work-life balance begins to blur. Companies "sell" to employees the flexibility of being able to complete training programs from the comfort of the participant's home, allowing them to learn at their own speed. In many…

  5. Writing by Number: Teaching Students to Read the Balance Sheet.

    ERIC Educational Resources Information Center

    Cross, Mary

    1990-01-01

    Describes an assignment in which students write a short memo report analyzing and comparing both what a company says in its annual report and what its balance sheet shows. Describes four simple mathematical formulas students can use to quickly diagnose a company's financial health. Appends a sample of the short report format. (RS)

  6. 76 FR 29744 - Monongahela Power Company, West Penn Power Company, The Potomac Edison Company, PJM...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-23

    ... Edison Company, PJM Interconnection, L.L.C.; Notice of Filing Take notice that on May 13, 2011, Monongahela Power Company, West Penn Power Company, The Potomac Edison Company (collectively, the...

  7. Disability pension as predictor of later use of benzodiazepines among benzodiazepine users.

    PubMed

    Hartz, Ingeborg; Tverdal, Aage; Skille, Eivind; Skurtveit, Svetlana

    2010-03-01

    The proportion of Norwegians on disability pensions has doubled since the 1980s. The Norwegian Government wants action to stimulate the working capacity in those disability pensioners who have the potential to work. Information on factors that may impair rehabilitation efforts, including the unfavourable use of benzodiazepines, may be useful in this context. A longitudinal design, including data on 40-42 year old participants in Norwegian health surveys (year 1985-1989) linked to a prescription database (year 2004-2006), was used to describe risk of long-term use of benzodiazepines among disability pension recipients. The study population constituted benzodiazepine users at baseline. More than half of those on disability pensions, 57% of all men and 65% of all women, retrieved benzodiazepine prescriptions 20 years later, a span covering a large part of the potential active workforce period. Further, the observed amount of benzodiazepines dispensed over a three-year period indicated more than sporadic use e.g. half of the female disability pensioners were dispensed an amount of benzodiazepines corresponding to the use of a daily dose every second day over a three year period (median 450 daily doses). The majority of those who were dispensed benzodiazepines, were dispensed opioids as well: half of all men and 3 out of four women. And last, being on a disability pension was a predictor of benzodiazepine use 20 years later. Our study suggests that benzodiazepines are extensively and unfavourably used among disability pensioners, and that disability pension may have an independent effect on long-term use. Improved management of benzodiazepine use may be one alternative to get disability pensioners with the potential to work back into employment.

  8. Shaft balancing

    DOEpatents

    Irwin, John A.

    1979-01-01

    A gas turbine engine has an internal drive shaft including one end connected to a driven load and an opposite end connected to a turbine wheel and wherein the shaft has an in situ adjustable balance system near the critical center of a bearing span for the shaft including two 360.degree. rings piloted on the outer diameter of the shaft at a point accessible through an internal engine panel; each of the rings has a small amount of material removed from its periphery whereby both of the rings are precisely unbalanced an equivalent amount; the rings are locked circumferentially together by radial serrations thereon; numbered tangs on the outside diameter of each ring identify the circumferential location of unbalance once the rings are locked together; an aft ring of the pair of rings has a spline on its inside diameter that mates with a like spline on the shaft to lock the entire assembly together.

  9. 75 FR 5075 - Coalinga Cogeneration Company, Kern River Cogeneration Company, Mid-Set Cogeneration Company...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-01

    ...-612-000; ER10-611-000] Coalinga Cogeneration Company, Kern River Cogeneration Company, Mid-Set Cogeneration Company, Salinas River Cogeneration Company, Sargent Canyon Cogeneration Company, Sycamore Cogeneration Company; Supplemental Notice That Initial Market-Based Rate Filing Includes Request for...

  10. Company Administration Study.

    DTIC Science & Technology

    1974-01-01

    iTRATION CENTER AND FORT BENJAMIN HARRISON FORT BENJAMIN HARRISON. INDIANA 46216 ATZI -XO 16 October 1973 SUBJECT: Letter of Instruction - Company...Mail, files, records management* publications, voting, etc.). ... AnnexA II ATZI -XO 18 October 1973 SUBJECT: Letter of Instruction - Company...administration as follows: A. 2 I * * " " " ’+ " " ’ ’ ’ ’’ ’ , ’" I ATZI -XO 18 October 1973 SUBJECT: Letter of Instruction - Company Administration Study tea

  11. Introducing the Balanced Scorecard: Creating Metrics to Measure Performance

    ERIC Educational Resources Information Center

    Gumbus, Andra

    2005-01-01

    This experiential exercise presents the concept of the Balanced Scorecard (BSC) and applies it in a university setting. The Balanced Scorecard was developed 12 years ago and has grown in popularity and is used by more than 50% of the Fortune 500 companies as a performance measurement and strategic management tool. The BSC expands the traditional…

  12. Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

    PubMed Central

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended. PMID:25013868

  13. Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

    PubMed

    Kim, JeongYeon

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  14. 76 FR 53402 - Proposed Information Collection; Comment Request; Quarterly Survey of Public Pensions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... the new universe of the 100 largest pension systems, based on the 2012 Census of Governments. A bridge study will be published if there is any change to the universe. II. Method of Collection Survey...

  15. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  16. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    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..., retirement account, or pension fund....

  17. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  18. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  19. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  20. The mortality of companies

    PubMed Central

    Daepp, Madeleine I. G.; Hamilton, Marcus J.; West, Geoffrey B.; Bettencourt, Luís M. A.

    2015-01-01

    The firm is a fundamental economic unit of contemporary human societies. Studies on the general quantitative and statistical character of firms have produced mixed results regarding their lifespans and mortality. We examine a comprehensive database of more than 25 000 publicly traded North American companies, from 1950 to 2009, to derive the statistics of firm lifespans. Based on detailed survival analysis, we show that the mortality of publicly traded companies manifests an approximately constant hazard rate over long periods of observation. This regularity indicates that mortality rates are independent of a company's age. We show that the typical half-life of a publicly traded company is about a decade, regardless of business sector. Our results shed new light on the dynamics of births and deaths of publicly traded companies and identify some of the necessary ingredients of a general theory of firms. PMID:25833247

  1. 75 FR 13524 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-22

    ... Energy Regulatory Commission Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas... of Application March 16, 2010. Take notice that on March 5, 2010, Northern Natural Gas Company... other owners, Southern Natural Gas Company, Florida Gas Transmission Company, LLC, Transcontinental...

  2. 78 FR 11638 - Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice of Petition

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-19

    ... Energy Regulatory Commission Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice... Docket Nos. PR13-29-000, and PR13-30-000 (not consolidated), Michigan Consolidated Gas Company (MichCon) and DTE Gas Company (DTE Gas) filed to institute a name change to both itself from MichCon to DTE...

  3. Balance Food and Activity

    MedlinePlus

    ... eNewsletters Calendar Balance Food and Activity What is Energy Balance? Energy is another word for "calories." Your ... adults, fewer calories are needed at older ages. Energy Balance in Real Life Think of it as ...

  4. Dizziness and Balance

    MedlinePlus

    AUDIOLOGY Dizziness and Balance Inform ation Seri es Our balance system helps us walk, run, and move without falling. ... if I have a problem with balance or dizziness? It is important to see your doctor if ...

  5. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  6. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  7. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  8. JWB Companies, LLC Information Sheet

    EPA Pesticide Factsheets

    JWB Companies, LLC (the Company) is located in Jacksonville, Florida. The settlement involves renovation activities conducted at a property constructed prior to 1978, located in Jacksonville, Florida.

  9. Company profile: Athersys.

    PubMed

    Van Bokkelen, Gil

    2011-01-01

    Athersys (Nasdaq: ATHX) is a biopharmaceutical company engaged in the discovery and development of novel therapies designed to treat significant unmet medical needs. The company is heavily focused on the regenerative medicine area, with multiple clinical and preclinical stage programs. The most advanced programs at the company are focused on the development of MultiStem®, a clinical stage allogeneic stem cell therapy that has demonstrated potential for treating a range of conditions and is believed to have widespread application in the field of regenerative medicine. The company has internal programs applying MultiStem across multiple therapeutic areas including cardiovascular, neurological, immune dysfunction and other disease areas, and partnered programs with Pfizer (applying MultiStem to treat inflammatory bowel disease) and Angiotech Pharmaceuticals (acute myocardial infarction). Athersys has a broad network of collaborative relationships with leading research and clinical institutions and is committed to developing a pipeline of novel 'best-in-class' medicines.

  10. Nonlinear Differential Equations and Feedback Control Design for the Urban-Rural Resident Pension Insurance in China

    NASA Astrophysics Data System (ADS)

    Wang, Lijian

    2015-12-01

    Facing many problems of the urban-rural resident pension insurance system in China, one should firstly make sure that this system can be optimized. This paper, based on the modern control theory, sets up differential equations as models to describe the urban-rural resident pension insurance system, and discusses the globally asymptotic stability in the sense of Liapunov for the urban-rural resident pension insurance system in the new equilibrium point. This research sets the stage for our further discussion, and it is theoretically important and convenient for optimizing the urban-rural resident pension insurance system.

  11. Audit of Sandia Corporation`s pension plans and other prefunded benefits

    SciTech Connect

    Not Available

    1994-04-06

    The audit disclosed that Sandia`s pension plans had $588.9 million in excess assets as of December 31, 1990, on a current value basis. If plan terminations and spin-offs occurred, at least $408.8 million of this amount could be returned to the Government without affecting the pension benefits that Sandia employees and retirees have earned. We recommended that Albuquerque take the necessary action to reduce the excess assets in the pension plans and recover the Government`s share. However, Albuquerque disagreed with the recommendation. Albuquerque justified leaving the excess assets in the pension plans to fund future plan amendments; to avoid future funding contributions; to avoid the costs and time-consuming administrative steps associated with taking action; and to prevent damaging effects on employee morale. We analyzed these points, and concluded that they should not prevent the Department from initiating action to return excess assets to the Government. Actuarial analysis of the pension plans showed that, even if certain plan adjustments were made, the plans were overfunded by $256 million as of December 31, 1991 (on an actuarial value basis).

  12. The superefficient company.

    PubMed

    Hammer, M

    2001-09-01

    Most companies do a great job promoting efficiency within their own walls, streamlining internal processes wherever possible. But they have less success coordinating cross-company business interactions. When data pass between companies, inconsistencies, errors, and misunderstandings routinely arise, leading to wasted work--for instance, the same sales, order entry, and customer data may be entered repeatedly into different systems. Typically, scores of employees at each company manage these cumbersome interactions. The costs of such inefficiencies are very real and very large. In this article, Michael Hammer outlines the activities and goals used in streamlining cross-company processes. He breaks down the approach into four stages: scoping--identifying the business process for redesign and selecting a partner; organizing--establishing a joint committee to oversee the redesign and convening a design team to implement it; redesigning--taking apart and reassembling the process, with performance goals in mind; and implementing--rolling out the new process and communicating it across the collaborating companies. The author describes how several companies have streamlined their supply-chain and product development processes. Plastics compounder Geon integrated its forecasting and fulfillment processes with those of its main supplier after watching inventories, working capital, and shipping times creep up. General Mills coordinated the delivery of its yogurt with Land O'Lakes; butter and yogurt travel cost effectively in the same trucks to the same stores. Hammer says this new kind of collaboration promises to change the traditional vocabulary of corporate relationships. What if you and I sell different products to the same customer? We're not competitors, but what are we? In the past, we didn't care. Now, we should, the author says.

  13. Balance in Assessment

    ERIC Educational Resources Information Center

    White, Richard

    2007-01-01

    The review by Black and Wiliam of national systems makes clear the complexity of assessment, and identifies important issues. One of these is "balance": balance between local and central responsibilities, balance between the weights given to various purposes of schooling, balance between weights for various functions of assessment, and balance…

  14. A Question of Balance

    ERIC Educational Resources Information Center

    Claxton, David B.; Troy, Maridy; Dupree, Sarah

    2006-01-01

    Most authorities consider balance to be a component of skill-related physical fitness. Balance, however, is directly related to health, especially for older adults. Falls are a leading cause of injury and death among the elderly. Improved balance can help reduce falls and contribute to older people remaining physically active. Balance is a…

  15. Dynamic balance improvement program

    NASA Technical Reports Server (NTRS)

    Butner, M. F.

    1983-01-01

    The reduction of residual unbalance in the space shuttle main engine (SSME) high pressure turbopump rotors was addressed. Elastic rotor response to unbalance and balancing requirements, multiplane and in housing balancing, and balance related rotor design considerations were assessed. Recommendations are made for near term improvement of the SSME balancing and for future study and development efforts.

  16. Trends in Labor Force Participation: How Much is Due to Changes in Pensions?

    PubMed Central

    Rohwedder, Susann

    2011-01-01

    In the United States, beginning in the late 1980s there was a substantial increase in the labor force participation of men and women in their 60s. Over the same time period the type of pension plans offered by employers shifted strongly from defined benefit plans to defined contribution plans. Defined benefit plans typically have optimal retirement ages embedded in their structure which induce early retirement, whereas defined contribution plans do not favor any particular retirement age. Based on panel data, this paper quantifies the increase in participation due to the change in pension structure. The main result is that the pension changes account for a considerable part of the increase, but other factors also made a contribution. PMID:21857886

  17. Balancing Vanguard Satellites

    NASA Technical Reports Server (NTRS)

    Simkovich, A.; Baumann, Robert C.

    1961-01-01

    The Vanguard satellites and component parts were balanced within the specified limits by using a Gisholt Type-S balancer in combination with a portable International Research and Development vibration analyzer and filter, with low-frequency pickups. Equipment and procedures used for balancing are described; and the determination of residual imbalance is accomplished by two methods: calculation, and graphical interpretation. Between-the-bearings balancing is recommended for future balancing of payloads.

  18. Hearing difficulties, ear-related diagnoses and sickness absence or disability pension - a systematic literature review

    PubMed Central

    2012-01-01

    Background Hearing difficulties is a large public health problem, prognosticated to be the ninth leading burden of disease in 2030, and may also involve large consequences for work capacity. However, research regarding sickness absence and disability pension in relation to hearing difficulties is scarce. The aim was to gain knowledge about hearing difficulties or other ear-related diagnoses and sickness absence and disability pension through conducting a systematic literature review of published studies. Methods Studies presenting empirical data on hearing difficulties or ear-related diagnoses and sick leave or disability pension, published in scientific peer-reviewed journals, were included. Studies were sought for in three ways: in literature databases (Pub-Med, Embase, PsycInfo, SSCI, and Cochrane) through March 2011, through scrutinising lists of references, and through contacts. Identified publications were assessed for relevance and data was extracted from the studies deemed relevant. Results A total of 18 studies were assessed as relevant and included in this review, regardless of scientific quality. Fourteen studies presented empirical data on hearing difficulties/ear diagnoses and sick leave and six on these conditions and disability pension. Only two studies presented rate ratios or odds ratios regarding associations between hearing difficulties and sick leave, and only two on hearing difficulties and risk of disability pension. Both measures of hearing difficulties and of sick leave varied considerable between the studies. Conclusions Remarkably few studies on hearing difficulties in relation to sickness absence or disability pension were identified. The results presented in them cannot provide evidence for direction or magnitude of potential associations. PMID:22966953

  19. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear...

  20. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear...

  1. 17 CFR 210.6-03 - Special rules of general application to registered investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of assets. The balance sheets of registered investment companies, other than issuers of face-amount.... As required by section 28(b) of the Investment Company Act of 1940, qualified assets of face-amount... outstanding face-amount certificates. If the nature of the qualifying assets and amount thereof are...

  2. Differential risk of mortality among pensioners after retirement in the state of Maharashtra, India.

    PubMed

    Saxena, P C; Kumar, D

    1997-01-01

    The authors investigate the adverse effects of mandatory retirement on the health and mortality patterns of civil government employees in India. "This study focuses on pensioners who left the service at the normal retirement age and uses a new set of data compiled from Pension Payment Orders (PPOs) [of] Government Treasury records. The results of survival analysis revealed that the risk of mortality was relatively high after retirement for those who retired from police service, followed by occupations which involved dealing with the public and administration, as compared to retired from clerical and other similar occupations." (EXCERPT)

  3. DO EMPLOYER PENSION CONTRIBUTIONS REFLECT EMPLOYEE PREFERENCES? EVIDENCE FROM A RETIREMENT SAVINGS REFORM IN DENMARK

    PubMed Central

    Fadlon, Itzik; Laird, Jessica

    2016-01-01

    This paper studies how firms set contributions to employer-provided 401(k)-type pension plans. Using a reform that decreased the subsidy to contributions to capital pension accounts for Danish workers in the top income tax bracket, we provide strong evidence that employers’ contributions are based on their employees’ savings preferences. We find an immediate decrease in employer contributions to capital accounts, whose magnitude increased in the share of employees directly affected by the reform. This response was large relative to average employee responses within private IRA-type plans and was accompanied by a similar-magnitude shift of employer contributions to annuity accounts. PMID:27917259

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus...) Application to a taxable year of the employer which ends with or within a taxable year of the pension trust or... the provisions and coverage of the plan, the funding medium, and other applicable considerations....

  5. 26 CFR 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... whether an amendment is a section 204(h) amendment. Thus, for example, provisions relating to the right to... amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal... (CONTINUED) PENSION EXCISE TAXES § 54.4980F-1 Notice requirements for certain pension plan...

  6. 26 CFR 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... whether an amendment is a section 204(h) amendment. Thus, for example, provisions relating to the right to... amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal... (CONTINUED) PENSION EXCISE TAXES § 54.4980F-1 Notice requirements for certain pension plan...

  7. Leisure-time physical activity and disability pension: 9 years follow-up of the HUNT Study, Norway.

    PubMed

    Fimland, M S; Vie, G; Johnsen, R; Nilsen, T I L; Krokstad, S; Bjørngaard, J H

    2015-12-01

    The objective of this study was to prospectively examine the association between leisure-time physical activity and risk of disability pension, as well as risk of disability pension because of musculoskeletal or mental disorders in a large population-based cohort. Data on participants aged 20-65 years in the Norwegian Nord-Trøndelag Health Study 1995-1997 (HUNT2) were linked to the National Insurance Database. Cox regression was used to calculate hazard ratios (HR) and 95% confidence intervals for disability pension across physical activity categories. During a follow-up of 9.3 years and 235,657 person-years, 1266 of 13,823 men (9%) and 1734 of 14,531 women (12%) received disability pension. Compared with individuals in the inactive group, those in the highly active group had a 50% lower risk of receiving disability pension (HR for men: 0.50, 0.40-0.64; women: 0.50, 0.39-0.63). After comprehensive adjustment for potential confounders, the risk remained 32-35% lower (HR for men: 0.68, 0.53-0.86; women: 0.65, 0.51-0.83). The associations were stronger for disability pension due to musculoskeletal disorders than mental disorders. In summary, we observed strong inverse associations between leisure-time physical activity and disability pension. Our findings strengthen the hypothesis that leisure-time physical activity may be important for occupational health in reducing disability pension.

  8. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for periodic pension payments based on other than railroad or social security earnings. 225.54 Section... eligible for periodic pension payments based on other than railroad or social security earnings. (a..., in part or in whole, on earnings after 1956 not covered under either the Social Security Act or...

  9. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... periodic pension payments based on other than railroad or social security earnings. 225.54 Section 225.54... periodic pension payments based on other than railroad or social security earnings. (a) Description. This..., on earnings after 1956 not covered under either the Social Security Act or the Railroad...

  10. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... periodic pension payments based on other than railroad or social security earnings. 225.54 Section 225.54... periodic pension payments based on other than railroad or social security earnings. (a) Description. This..., on earnings after 1956 not covered under either the Social Security Act or the Railroad...

  11. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for periodic pension payments based on other than railroad or social security earnings. 225.54 Section... eligible for periodic pension payments based on other than railroad or social security earnings. (a..., in part or in whole, on earnings after 1956 not covered under either the Social Security Act or...

  12. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for periodic pension payments based on other than railroad or social security earnings. 225.54 Section... eligible for periodic pension payments based on other than railroad or social security earnings. (a..., in part or in whole, on earnings after 1956 not covered under either the Social Security Act or...

  13. 75 FR 27002 - 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-13

    ... Benefits Security Administration 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans will be held on June 29-July 1, 2010. The...

  14. 75 FR 11199 - 150th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... Benefits Security Administration 150th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans will be held on March 22, 2010. The session...

  15. 78 FR 50112 - 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-16

    ... Benefits Security Administration 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the authority contained in Section 512 of the... Advisory Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory...

  16. 77 FR 28406 - 161st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... Benefits Security Administration 161st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  17. 75 FR 57063 - 153rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-17

    ... Benefits Security Administration 153rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans will be held on October 4, 2010. The meeting...

  18. 78 FR 17763 - Housatonic Railroad Company, Inc., Maybrook Railroad Company, and Housatonic Transportation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... Surface Transportation Board Housatonic Railroad Company, Inc., Maybrook Railroad Company, and Housatonic Transportation Company--Intra-Corporate Family Transaction Exemption Housatonic Railroad Company, Inc. (HRRC), Maybrook Railroad Company (MRC), and Housatonic Transportation Company (HTC) (collectively,...

  19. Balance Calibration – A Method for Assigning a Direct-Reading Uncertainty to an Electronic Balance.

    SciTech Connect

    Mike Stears

    2010-07-01

    Paper Title: Balance Calibration – A method for assigning a direct-reading uncertainty to an electronic balance. Intended Audience: Those who calibrate or use electronic balances. Abstract: As a calibration facility, we provide on-site (at the customer’s location) calibrations of electronic balances for customers within our company. In our experience, most of our customers are not using their balance as a comparator, but simply putting an unknown quantity on the balance and reading the displayed mass value. Manufacturer’s specifications for balances typically include specifications such as readability, repeatability, linearity, and sensitivity temperature drift, but what does this all mean when the balance user simply reads the displayed mass value and accepts the reading as the true value? This paper discusses a method for assigning a direct-reading uncertainty to a balance based upon the observed calibration data and the environment where the balance is being used. The method requires input from the customer regarding the environment where the balance is used and encourages discussion with the customer regarding sources of uncertainty and possible means for improvement; the calibration process becomes an educational opportunity for the balance user as well as calibration personnel. This paper will cover the uncertainty analysis applied to the calibration weights used for the field calibration of balances; the uncertainty is calculated over the range of environmental conditions typically encountered in the field and the resulting range of air density. The temperature stability in the area of the balance is discussed with the customer and the temperature range over which the balance calibration is valid is decided upon; the decision is based upon the uncertainty needs of the customer and the desired rigor in monitoring by the customer. Once the environmental limitations are decided, the calibration is performed and the measurement data is entered into a

  20. Company Town Shutdown.

    ERIC Educational Resources Information Center

    Turnage, Martha A.

    Saltville, Virginia, is a former company town whose main employer, a soda ash plant, shut down on July 1, 1971. The closure of the chemical plant displaced 700 workers, and created a crisis that threatened not only the existence of the town, but of the entire region. In response, Virginia Highlands Community College (VHCC), in cooperation with the…

  1. Smart customers, dumb companies.

    PubMed

    Locke, C

    2000-01-01

    Customers today are being bombarded with an overwhelming array of choices. To alleviate customer frustration, say Steven Cristol and Peter Sealey in Simplicity Marketing, companies should stop creating new brands and product extensions. Better to consolidate product and service functions by following a four R approach: replace, repackage, reposition, and replenish. That's an outmoded, dictatorial view of markets, says Christopher Locke. Far from being stymied by choices, customers are rapidly becoming smarter than the companies that pretend to serve them. In this networked economy, people are talking among themselves, and that changes everything. Locke predicts we'll see a growing number of well-defined micromarkets--groups of customers converging in real time around entertaining and knowledgeable voices--such as NPR's car guys and the Motley Fool investment site. "Micromedia" Web sites will replace traditional advertising because they'll provide credible user-supplied news about products and services. Locke contends that an open exchange of information solves the "problem" of choice much better than manipulative strategies like simplicity or even permission marketing. Companies can participate in micromarkets through what Locke dubs "gonzo marketing." If Ford, for example, discovers that a subset of its employees are organic gardeners, it may offer support to a big independent organic-gardening Web site with donations and employee volunteers. This marketing effort would be driven not by advertising managers but by people with genuine interest in each micromarket, so it would have credibility with customers. With gonzo marketing, both companies and their markets will benefit.

  2. The Electric Company.

    ERIC Educational Resources Information Center

    Children's Television Workshop, New York, NY.

    This book is intended as an introduction to the television program, "The Electric Company," designed to help teach reading to children in grades 2-4 who are experiencing difficulty. Contents include: Sidney P. Marland, Jr.'s preface, "A Significant New Teaching Tool"; Joan Ganz Cooney's "Television and the Teaching of…

  3. What Companies Look For.

    ERIC Educational Resources Information Center

    Rosenberg, Ronald

    1985-01-01

    Examines reasons why technology companies are locating new facilities in various areas across the country. Also explains a microelectronics firm's paramount concern of selecting a site with proximity to university research and technical education, a criterion recognized as essential by industry when selecting a potential site. (DH)

  4. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1110..., Loss on disposition of property (§ 367.4212), as appropriate. (d) For general ledger and balance sheet... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  5. Ontario Universities Benefits Survey, 1987-88. Part I: Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of the 1987-1988 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario health…

  6. Ontario University Benefits Survey. Part I (All Benefits Excluding Pensions). December 1, 1979.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a survey of benefits (excluding pensions) provided by Ontario universities are presented. Responses are presented by university concerning the following aspects of general benefits: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity…

  7. Ontario Universities Benefits Survey, 1990-91: Part I, Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    The report details, in tabular form, non-pension benefits offered by each of 17 Ontario universities. These include: supplementary health insurance; long term disability; sick leave entitlement; sick leave-benefits continuance; long term disability-benefits continuance; life insurance; survivor benefit; dental plan; post-retirement benefits;…

  8. Teacher Pension Systems, the Composition of the Teaching Workforce, and Teacher Quality. Working Paper 72

    ERIC Educational Resources Information Center

    Koedel, Cory; Podgursky, Michael

    2012-01-01

    Teacher pension systems target retirements within a narrow range of the career cycle by penalizing individuals who separate too soon or remain employed too long. The penalties result in the retention of some teachers who would otherwise choose to leave, and the premature exit of some teachers who would otherwise choose to stay. We examine how the…

  9. 29 CFR 2520.101-6 - Multiemployer pension plan information made available on request.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... sensitivity test), document, analysis or other information (whether or not called a “report”) received by the... scheduled, recurring intervals. (2) Quarterly, semi-annual, or annual financial report prepared for the plan... pension plan shall, in accordance with the requirements of this section, furnish copies of reports...

  10. Retire-Rehire Policy in State Pension Programs for School Administrators

    ERIC Educational Resources Information Center

    Kowalski, Theodore J.; Sweetland, Scott R.

    2005-01-01

    Policy changes in state pension programs for public school educators typically affect not only current and future retirees, but also social conditions, labor market forces, and professional preparation and state licensing. A review of the literature, however, reveals that surprisingly little research has been conducted on the development,…

  11. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  12. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  13. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  14. Legal Limitations on Public Pension Plan Reform. Conference Paper 2009-08

    ERIC Educational Resources Information Center

    Monahan, Amy B.

    2009-01-01

    There is significant interest in reforming retirement plans for public school employees, particularly in light of current market conditions. This paper presents an overview of the various types of state regulation of public pension plans that affect possibilities for reform. Several states have legal protections that effectively prevent a state…

  15. 29 CFR 2520.104-4 - Alternative method of compliance for certain successor pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Alternative method of compliance for certain successor pension plans. 2520.104-4 Section 2520.104-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 RULES...

  16. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  17. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  18. Teacher Pension Systems, the Composition of the Teaching Workforce, and Teacher Quality

    ERIC Educational Resources Information Center

    Koedel, Cory; Podgursky, Michael; Shi, Shishan

    2013-01-01

    Teacher pension systems concentrate retirements within a narrow range of the career cycle by penalizing individuals who separate too soon or remain employed too long. The penalties result in the retention of some teachers who would otherwise choose to leave, and the premature exit of some teachers who would otherwise choose to stay. We examine the…

  19. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  20. Teacher Pension Incentives, Retirement Behavior, and Potential for Reform in Arkansas. Conference Paper 2009-10

    ERIC Educational Resources Information Center

    Costrell, Robert M.; McGee, Josh B.

    2009-01-01

    In this paper, we present an analysis of the Arkansas Teacher Retirement System (ATRS) pension plan and an empirical investigation of the behavioral response to that plan, as well as to a possible reform plan. We begin by describing the plan parameters and discussing the incentives these parameters create. We then estimate the effect of pension…

  1. Local Property Tax Limitations vs. School District Employee Pension Costs in Pennsylvania

    ERIC Educational Resources Information Center

    Hartman, William T.; Shrom, Timothy J.

    2014-01-01

    In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to pension…

  2. Underfunded Teacher Pension Plans: It's Worse than You Think. Research Brief

    ERIC Educational Resources Information Center

    Foundation for Educational Choice, 2010

    2010-01-01

    The Foundation for Educational Choice and the Manhattan Institute recently commissioned a new study to examine the emerging crisis of underfunding public teacher pension plans in the states. The implications for public policy will likely be severe in the coming years. Public funding for K-12 education, and the potential for new reforms hang in the…

  3. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Staff Discussion Paper (SDP) on CAS 413 Pension Adjustments for Extraordinary Events. This is the first... extraordinary events'' in the subject line. To ensure seating due to space constraints, potential attendees...

  4. Unmasking Hidden Costs: Best Practices for Public Pension Transparency. Civic Report. No. 63

    ERIC Educational Resources Information Center

    Barro, Josh

    2011-01-01

    In 2010, the pension plans of state and local governments came under increased scrutiny in response to their generally weak financial positions and mounting costs to taxpayers. By some measures, these funds are as much as $3 trillion short of the assets they would need to cover the promises they have made to government workers and retirees.…

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

    ERIC Educational Resources Information Center

    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.…

  6. 38 CFR 21.3023 - Nonduplication; pension, compensation, and dependency and indemnity compensation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... rates or additional amounts of pension, compensation or dependency and indemnity compensation on account... parents. Where, however, entitlement is based on the death of more than one parent in the same parental line, concurrent payments in two or more cases may not be authorized if the death of one such...

  7. Teaching the Interrelationships among Costs, Expense, and Liability of a Defined Benefit Pension Plan

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

    The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

  8. Popular Criteria for the Welfare Deservingness of Disability Pensioners: The Influence of Structural and Cultural Factors

    ERIC Educational Resources Information Center

    Jeene, Marjolein; van Oorschot, Wim; Uunk, Wilfred

    2013-01-01

    Research has shown that several criteria underlie people's opinions about the welfare deservingness of benefit recipients. However, it remains unknown which factors are associated with the emphasis that people place on such criteria. Using a 2006 Dutch national survey on the welfare deservingness of disability pension recipients, we study the…

  9. Which Teachers Choose a Defined Contribution Pension Plan? Evidence from the Florida Retirement System

    ERIC Educational Resources Information Center

    Chingos, Matthew M.; West, Martin R.

    2015-01-01

    Since 2002, public school teachers in Florida have been permitted to choose between a defined benefit (DB) and a defined contribution (DC) retirement plan. We exploit this unique policy environment to study new teachers' revealed preferences over pension plan structures. Roughly 30 percent of teachers hired between 2003 and 2008 selected the DC…

  10. Charting a New Course to Retirement: How Charter Schools Handle Teacher Pensions

    ERIC Educational Resources Information Center

    Olberg, Amanda; Podgursky, Michael J.

    2011-01-01

    In the wake of the economic downturn that began in 2008, public schools face serious and seemingly long-term fiscal challenges. Rising pension costs are a particular concern for school districts, whose dollars help prop up state retirement plans that often have substantial unfunded liabilities. Yet public school districts have no alternatives;…

  11. The Social Investment of Private Pension Plan Assets: May It Be Done Lawfully Under ERISA?

    ERIC Educational Resources Information Center

    Lanoff, Ian D.

    1980-01-01

    Pension plan officials may invest on the basis of perceived social benefits provided they have examined a broad range of investments and have found selections having those socially desirable features among a broad class of otherwise suitable and equally desirable investment opportunities meeting the economic objectives of the plan. (Author/IRT)

  12. States Facing Fiscal Strain of Pensions: Obligations to Teachers May Outpace Assets

    ERIC Educational Resources Information Center

    Hoff, David J.

    2005-01-01

    Although the rules for public-employee pension funds vary, they operate under the same guidelines. Throughout their careers, teachers and other state and local employees contribute portions of their salaries into retirement funds managed by states and municipalities. In almost all cases, the employers also pitch in a percentage of the employees'…

  13. 48 CFR 9904.412-60.1 - Illustrations-CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... unfunded actuarial liabilities and measures its pension cost for plan year 2017 as follows: (1) Asset... January 1, 2017, including the accumulated value of prepayment credits, is summarized in Table 1. Table 1—January 1, 2017, Market Value of Assets Total plan Segment 1 Segments 2 through 7 Accumulated...

  14. 48 CFR 9904.412-60.1 - Illustrations-CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... unfunded actuarial liabilities and measures its pension cost for plan year 2017 as follows: (1) Asset... January 1, 2017, including the accumulated value of prepayment credits, is summarized in Table 1. Table 1—January 1, 2017, Market Value of Assets Total plan Segment 1 Segments 2 through 7 Accumulated...

  15. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  16. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  17. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  18. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  19. Pension Enhancements and the Retention of Public Employees: Evidence from Teaching. Working Paper 123

    ERIC Educational Resources Information Center

    Koedel, Cory; Xiang, P. Brett

    2015-01-01

    We use data from workers in the largest public-sector occupation in the United States -- teaching -- to examine the effect of pension enhancements on employee retention. Specifically, we study a 1999 enhancement to the benefit formula for public school teachers in St. Louis that resulted in an immediate and dramatic increase in their incentives to…

  20. Occlusal cranial balancing technique.

    PubMed

    Smith, Gerald H

    2007-01-01

    The acronym for Occlusal Cranial Balancing Technique is OCB. The OCB concept is based on the architectural principle of a level foundation. The principles of Occlusal Cranial Balancing are a monumental discovery and if applied will enhance total body function.

  1. Skylab water balance analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    The water balance of the Skylab crew was analyzed. Evaporative water loss using a whole body input/output balance equation, water, body tissue, and energy balance was analyzed. The approach utilizes the results of several major Skylab medical experiments. Subsystems were designed for the use of the software necessary for the analysis. A partitional water balance that graphically depicts the changes due to water intake is presented. The energy balance analysis determines the net available energy to the individual crewman during any period. The balances produce a visual description of the total change of a particular body component during the course of the mission. The information is salvaged from metabolic balance data if certain techniques are used to reduce errors inherent in the balance method.

  2. 12 CFR 583.15 - Parent company.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Parent company. 583.15 Section 583.15 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.15 Parent company. The term parent company means any company which directly or indirectly controls any other company or companies....

  3. 12 CFR 583.15 - Parent company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Parent company. 583.15 Section 583.15 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.15 Parent company. The term parent company means any company which directly or indirectly controls any other company or companies....

  4. 12 CFR 583.15 - Parent company.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Parent company. 583.15 Section 583.15 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.15 Parent company. The term parent company means any company which directly or indirectly controls any other company or companies....

  5. 12 CFR 583.15 - Parent company.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Parent company. 583.15 Section 583.15 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.15 Parent company. The term parent company means any company which directly or indirectly controls any other company or companies....

  6. 12 CFR 583.15 - Parent company.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Parent company. 583.15 Section 583.15 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.15 Parent company. The term parent company means any company which directly or indirectly controls any other company or companies....

  7. Polarization-balanced beamsplitter

    DOEpatents

    Decker, Derek E.

    1998-01-01

    A beamsplitter assembly that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting.

  8. Polarization-balanced beamsplitter

    DOEpatents

    Decker, D.E.

    1998-02-17

    A beamsplitter assembly is disclosed that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting. 10 figs.

  9. Wind Tunnel Balances

    NASA Technical Reports Server (NTRS)

    Warner, Edward P; Norton, F H

    1920-01-01

    Report embodies a description of the balance designed and constructed for the use of the National Advisory Committee for Aeronautics at Langley Field, and also deals with the theory of sensitivity of balances and with the errors to which wind tunnel balances of various types are subject.

  10. Coaching for Balance.

    ERIC Educational Resources Information Center

    Larson, Bonnie

    2001-01-01

    Discusses coaching for balance the integration of the whole self: physical (body), intellectual (mind), spiritual (soul), and emotional (heart). Offers four ways to identify problems and tell whether someone is out of balance and four coaching techniques for creating balance. (Contains 11 references.) (JOW)

  11. Human Balance System

    MedlinePlus

    ... and vision problems, and difficulty with concentration and memory. What is balance? Balance is the ability to maintain the body’s center of mass over its base of support. 1 A properly functioning balance system allows humans to see clearly while moving, identify orientation with ...

  12. Intelligence and Disability Pension in Swedish Men and Women Followed from Childhood to Late Middle Age

    PubMed Central

    Lundin, Andreas; Sörberg Wallin, Alma; Falkstedt, Daniel; Allebeck, Peter; Hemmingsson, Tomas

    2015-01-01

    Objective To investigate the association between intelligence and disability pension due to mental, musculoskeletal, cardiovascular, and substance-use disorders among men and women, and to assess the role of childhood social factors and adulthood work characteristics. Methods Two random samples of men and women born 1948 and 1953 (n = 10 563 and 9 434), and tested for general intelligence at age 13, were followed in registers for disability pension until 2009. Physical and psychological strains in adulthood were assessed using job exposure matrices. Associations were examined using Cox proportional hazard regression models, with increases in rates reported as hazard ratios (HRs) with 95% confidence intervals (95%CI) per decrease in stanine intelligence. Results In both men and women increased risks were found for disability pension due to all causes, musculoskeletal disorder, mental disorder other than substance use, and cardiovascular disease as intelligence decreased. Increased risk was also found for substance use disorder in men. In multivariate models, HRs were attenuated after controlling for pre-school plans in adolescence, and low job control and high physical strain in adulthood. In the fully adjusted model, increased HRs remained for all causes (male HR 1.11, 95%CI 1.07–1.15, female HR 1.06, 95%CI 1.02–1.09) and musculoskeletal disorder (male HR 1.16, 95%CI 1.09–1.24, female HR 1.08, 95%CI 1.03–1.14) during 1986 to 2009. Conclusion Relatively low childhood intelligence is associated with increased risk of disability pension due to musculoskeletal disorder in both men and women, even after adjustment for risk factors for disability pension measured over the life course. PMID:26062026

  13. Company profile: tengion.

    PubMed

    Bertram, Timothy

    2009-05-01

    Founded in 2005, Tengion is a clinical-stage organ regeneration company with products in urologic, vascular and renal regeneration based on its proprietary Autologous Organ Regeneration Platform. Tengion uses biocompatible materials and a patient's own (autologous) cells to assemble neo-organs or neo-tissues that are designed to catalyze the body's innate ability to regenerate. Tengion is a fully-integrated organization, with scalable US and European manufacturing and distribution capabilities, experienced research, development, clinical and commercial teams, and significant intellectual property. The company's corporate headquarters and commercial manufacturing facility are in East Norriton, PA, USA, and its research offices, a development laboratory and a pilot manufacturing facility are located in Winston-Salem, NC, USA. Tengion's product candidates may ultimately address the most critical problems facing organ and tissue failure patients, enabling people to lead healthier lives without donor transplants or the side effects of related therapies.

  14. Multilingualism in Companies: An Introduction

    ERIC Educational Resources Information Center

    Sherman, Tamah; Strubell, Miquel

    2013-01-01

    This thematic collection of four papers explores a number of perspectives on companies in which multiple languages are used. The "organisational" perspective concerns the question of how the presence of or demand for multiple languages in the company is managed--how companies are guided by national and other policies in regard to the use…

  15. Reconceptualizing balance: attributes associated with balance performance.

    PubMed

    Thomas, Julia C; Odonkor, Charles; Griffith, Laura; Holt, Nicole; Percac-Lima, Sanja; Leveille, Suzanne; Ni, Pensheng; Latham, Nancy K; Jette, Alan M; Bean, Jonathan F

    2014-09-01

    Balance tests are commonly used to screen for impairments that put older adults at risk for falls. The purpose of this study was to determine the attributes that were associated with balance performance as measured by the Frailty and Injuries: Cooperative Studies of Intervention Techniques (FICSIT) balance test. This study was a cross-sectional secondary analysis of baseline data from a longitudinal cohort study, the Boston Rehabilitative Impairment Study of the Elderly (Boston RISE). Boston RISE was performed in an outpatient rehabilitation research center and evaluated Boston area primary care patients aged 65 to 96 (N=364) with self-reported difficulty or task-modification climbing a flight of stairs or walking 1/2 of a mile. The outcome measure was standing balance as measured by the FICSIT-4 balance assessment. Other measures included: self-efficacy, pain, depression, executive function, vision, sensory loss, reaction time, kyphosis, leg range of motion, trunk extensor muscle endurance, leg strength and leg velocity at peak power. Participants were 67% female, had an average age of 76.5 (±7.0) years, an average of 4.1 (±2.0) chronic conditions, and an average FICSIT-4 score of 6.7 (±2.2) out of 9. After adjusting for age and gender, attributes significantly associated with balance performance were falls self-efficacy, trunk extensor muscle endurance, sensory loss, and leg velocity at peak power. FICSIT-4 balance performance is associated with a number of behavioral and physiologic attributes, many of which are amenable to rehabilitative treatment. Our findings support a consideration of balance as multidimensional activity as proposed by the current International Classification of Functioning, Disability, and Health (ICF) model.

  16. Public Pensions as the Great Equalizer? Decomposition of Old-Age Income Inequality in South Korea, 1998-2010.

    PubMed

    Hwang, Sun-Jae

    2016-01-01

    This study examines the redistributive effects of public pensions on old-age income inequality, testing whether public pensions function as the "great equalizer." Unlike the well-known alleviating effect of public pensions on old-age poverty, the effects of public pensions on old-age income inequality more generally have been less examined, particularly outside Western countries. Using repeated cross-sectional data of elderly Koreans between 1998 and 2010, we applied Gini coefficient decomposition to measure the impact of various income sources on old-age inequality, particularly focusing on public pensions. Our findings show that, contrary to expectations, public pension benefits have inequality-intensifying effects on old-age income in Korea, even countervailing the alleviating effects of public assistance. This rather surprising result is due to the specific institutional context of the Korean public pension system and suggests that the "structuring" of welfare policies could be as important as their expansion for the elderly, particularly for developing welfare states.

  17. Beneficiary Satisfaction Regarding Old Age Pension Scheme and Its Utilization Pattern in Urban Puducherry: A Mixed Methods Study

    PubMed Central

    Jothi, Saravanan; Ramakrishnan, Jayalakshmy; Selvaraj, Ramya

    2016-01-01

    Introduction National Old Age Pension Scheme (NOAPS) was aimed at providing a safety net for India’s aging population in terms of social, economical and moral support by helping eligible elderly citizens with direct cash benefit. Aim To assess the beneficiary satisfaction and utilization pattern of the monetary benefit received under the old age pension scheme and to explore the perception of the stakeholders regarding delivery of the pension. Materials and Methods This is a mixed method research consisting of both quantitative surveys and qualitative in-depth interviews. The survey was conducted among 205 randomly selected beneficiaries of old age pension scheme belonging to urban Puducherry. Around 12 qualitative interviews were conducted with beneficiaries, family members and Anganwadi workers. Results The mean age of the study participants was 71 years. Almost 80% of participants avail pension from banks. Majority of participants (98%) were satisfied with the overall scheme, though half of them expressed their dissatisfaction with the amount of pension received. Among the study subjects, 65% were satisfied regarding the mechanism of delivery of old age pension. Anganwadi was the preferred mode of payment in 80% subjects. Around 85% of them spent the entire pension amount for their own use (health needs, travel, daily activities and social needs) while the remaining gave some economic support to their family. Half of them (55%) felt that they possess financial autonomy in planning their expenditure. Majority felt that receiving pension had given them economic empowerment, self-esteem and renewed confidence in life. Conclusion Financial assistance to the elderly empowers them and improves their social status, independence, self-esteem and overall quality of life. With increasing proportion of elderly in Indian population, it is important to study the effectiveness of such schemes so that corrective measures can be taken to facilitate its access to the

  18. 76 FR 58005 - Formations of, Acquisitions by, and Mergers of Bank Holding Companies; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-19

    ... BFHI Holdings, LLC, both in Aventura Florida, and Florida Carpenters Regional Council Pension Fund..., Florida, and Florida Carpenters Regional Council Pension Fund, Hialeah, Florida; to become bank...

  19. 17 CFR 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... to the balance sheets of issuers of face-amount certificates. 210.6-06 Section 210.6-06 Commodity and... Companies § 210.6-06 Special provisions applicable to the balance sheets of issuers of face-amount certificates. Balance sheets filed by issuers of face-amount certificates shall comply with the...

  20. 17 CFR 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... to the balance sheets of issuers of face-amount certificates. 210.6-06 Section 210.6-06 Commodity and... Companies § 210.6-06 Special provisions applicable to the balance sheets of issuers of face-amount certificates. Balance sheets filed by issuers of face-amount certificates shall comply with the...

  1. 17 CFR 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... to the balance sheets of issuers of face-amount certificates. 210.6-06 Section 210.6-06 Commodity and... Companies § 210.6-06 Special provisions applicable to the balance sheets of issuers of face-amount certificates. Balance sheets filed by issuers of face-amount certificates shall comply with the...

  2. The Balanced Billing Cycle Vehicle Routing Problem

    SciTech Connect

    Groer, Christopher S; Golden, Bruce; Edward, Wasil

    2009-01-01

    Utility companies typically send their meter readers out each day of the billing cycle in order to determine each customer s usage for the period. Customer churn requires the utility company to periodically remove some customer locations from its meter-reading routes. On the other hand, the addition of new customers and locations requires the utility company to add newstops to the existing routes. A utility that does not adjust its meter-reading routes over time can find itself with inefficient routes and, subsequently, higher meter-reading costs. Furthermore, the utility can end up with certain billing days that require substantially larger meter-reading resources than others. However, remedying this problem is not as simple as it may initially seem. Certain regulatory and customer service considerations can prevent the utility from shifting a customer s billing day by more than a few days in either direction. Thus, the problem of reducing the meterreading costs and balancing the workload can become quite difficult. We describe this Balanced Billing Cycle Vehicle Routing Problem in more detail and develop an algorithm for providing solutions to a slightly simplified version of the problem. Our algorithm uses a combination of heuristics and integer programming via a three-stage algorithm. We discuss the performance of our procedure on a real-world data set.

  3. On balance: lifestyle, mental health and wellbeing.

    PubMed

    Haggett, Ali

    2016-10-18

    Given the supremacy of the biomedical model in defining our understanding and treatment of a wide range of physcial and psychological disorders, it is perhaps curious that simultaneously, scientists, clinicians, governments and patients routinely employ the concepts of "lifestyle" and "balance" to try to explain the causes of bodily disease and psychological disorder. Concurrently, the health advantages that are assumed to be inherent in a "balanced life" have been exploited by a rapidly expanding consumer market in "wellbeing"-by companies and individuals promoting food supplements, "wearable fitness", diet trends and the self-help material. Exploring the tension between the biomedical doctrine and the parallel preoccupation with balance and lifestyle has provided the impetus for this special issue. Emerging originally from papers presented at an interdisciplinary conference held at the University of Exeter in June 2015, and augmented by two further comment pieces, the collection of articles aims to explore the ways in which changing notions of "balance" have been used to understand the causes of mental illness; to rationalise new approaches to its treatment; and to validate advice relating to balance in work and family life.

  4. The golden goose in the crosshairs: the transition to defined contribution pension plans in the public sector: unintended consequences.

    PubMed

    Johnson, Brian R

    2013-01-01

    State, county, and local governments are currently facing a myriad of economic issues, based on shrinking tax revenues combined with increased expenditures. Of these, the costs related to defined benefit pension plans are one of the most serious issues facing many public employers. Through a comprehensive review of the existing literature, this article examines how the shift from the defined benefit (DB) to defined contribution (DC) pension plan has the potential to enhance levels of labor unrest due to changes in union militancy, bargaining skills deficits, intra-organizational conflict, and issues related to economic trade-offs. Besides the capacity for immediate and deleterious ramifications in the collective bargaining process, the transition to the DC pension also presents some potentially negative consequences related to human resource management, including changes in the psychological contract, recruitment strategies, employee turnover, and changes in retirement patterns. Recommendations to improve labor relations and human resource management practices in the DC pension environment are also explored.

  5. From welfare states to welfare sectors: Explaining sectoral differences in occupational pensions with economic and political power of employees

    PubMed Central

    Wiß, Tobias

    2015-01-01

    Studies analysing welfare have previously focused on countries as units. In the course of pension cuts and the increasing importance of occupational welfare, our traditional understanding of a homogeneous welfare state is being challenged. In this article, I distinguish between both economic individual power (employee skills) and political collective power (trade unions), and their relation with different occupational pensions. A combined analysis by both factors is not common, where employee skills and power resources are traditionally treated as separate, rival explanations of public welfare. Combining the ‘method of difference’ with the ‘method of agreement’, the article first presents the within-country variety of occupational pensions in Germany, Italy, the United Kingdom and Denmark. Occupational pensions in the same economic sectors across countries are then used as the units of analysis in order to illustrate the plausible determinants of economic individual power and political collective power. PMID:26663983

  6. PREJUDICE & POLICY Racial Discrimination in the Union Army Disability Pension System, 1865-1906

    PubMed Central

    2010-01-01

    The Union Army disability pension was an early experiment in colorblind social policy. However, it shortchanged Blacks in 2 ways. First, the law was unable to account for the challenges Blacks faced in proving their eligibility because of the legacy of slavery and discrimination against Black troops during the Civil War. Second, the increasing leniency accorded White soldiers by the Pension Bureau was not extended in the same measure to Blacks. Active discrimination against Blacks resulted in part from local discretion, evidenced by the significantly lower approval rates for both White and Black veterans in the South. Furthermore, when Whites and Blacks claimed disabilities that were easily verifiable, outcomes were similar, but when verification required a degree of trust, Blacks fared considerably worse than Whites. PMID:20147675

  7. Prejudice & policy: racial discrimination in the Union Army disability pension system, 1865-1906.

    PubMed

    Wilson, Sven E

    2010-04-01

    The Union Army disability pension was an early experiment in colorblind social policy. However, it shortchanged Blacks in 2 ways. First, the law was unable to account for the challenges Blacks faced in proving their eligibility because of the legacy of slavery and discrimination against Black troops during the Civil War. Second, the increasing leniency accorded White soldiers by the Pension Bureau was not extended in the same measure to Blacks. Active discrimination against Blacks resulted in part from local discretion, evidenced by the significantly lower approval rates for both White and Black veterans in the South. Furthermore, when Whites and Blacks claimed disabilities that were easily verifiable, outcomes were similar, but when verification required a degree of trust, Blacks fared considerably worse than Whites.

  8. [Development and Current Status of the Health Education Curriculum of the German Pension Insurance].

    PubMed

    Worringen, Ulrike; Meng, Karin; Bitzer, Eva-Maria; Brandes, Iris; Faller, Hermann

    2017-03-30

    The health education curriculum of the German pension insurance comprises 27 patient education programs that are mostly indication-based. The curriculum aims to support the implementation of patient-oriented patient education in German rehabilitation centers. The effectiveness of several of the educational programs was evaluated in controlled trials with heterogeneous results. Overall, the dissemination of the evaluated programs in rehabilitation practice can be recommended. They constitute an essential part of the overall treatment concept, but are often modified in clinical practice. In particular, the physician led modules are frequently conducted in larger group settings. It is currently considered how these routine working conditions might be reflected in the quality assurance system of the German pension insurance and a cross-organizational conceptual framework.

  9. Data sets on pensions and health: Data collection and sharing for policy design

    PubMed Central

    Lee, Jinkook

    2015-01-01

    A growing number of countries are developing or reforming pension and health policies in response to population ageing and to enhance the welfare of their citizens. The adoption of different policies by different countries has resulted in several natural experiments. These offer unusual opportunities to examine the effects of varying policies on health and retirement, individual and family behaviour, and well-being. Realizing these opportunities requires harmonized data-collection efforts. An increasing number of countries have agreed to provide data harmonized with the Health and Retirement Study in the United States. This article discusses these data sets, including their key parameters of pension and health status, research designs, samples, and response rates. It also discusses the opportunities they offer for cross-national studies and their implications for policy evaluation and development. PMID:26229178

  10. Financial Crisis: A New Measure for Risk of Pension Fund Portfolios

    PubMed Central

    Cadoni, Marinella; Melis, Roberta; Trudda, Alessandro

    2015-01-01

    It has been argued that pension funds should have limitations on their asset allocation, based on the risk profile of the different financial instruments available on the financial markets. This issue proves to be highly relevant at times of market crisis, when a regulation establishing limits to risk taking for pension funds could prevent defaults. In this paper we present a framework for evaluating the risk level of a single financial instrument or a portfolio. By assuming that the log asset returns can be described by a multifractional Brownian motion, we evaluate the risk using the time dependent Hurst parameter H(t) which models volatility. To provide a measure of the risk, we model the Hurst parameter with a random variable with mixture of beta distribution. We prove the efficacy of the methodology by implementing it on different risk level financial instruments and portfolios. PMID:26086529

  11. Financial Crisis: A New Measure for Risk of Pension Fund Portfolios.

    PubMed

    Cadoni, Marinella; Melis, Roberta; Trudda, Alessandro

    2015-01-01

    It has been argued that pension funds should have limitations on their asset allocation, based on the risk profile of the different financial instruments available on the financial markets. This issue proves to be highly relevant at times of market crisis, when a regulation establishing limits to risk taking for pension funds could prevent defaults. In this paper we present a framework for evaluating the risk level of a single financial instrument or a portfolio. By assuming that the log asset returns can be described by a multifractional Brownian motion, we evaluate the risk using the time dependent Hurst parameter H(t) which models volatility. To provide a measure of the risk, we model the Hurst parameter with a random variable with mixture of beta distribution. We prove the efficacy of the methodology by implementing it on different risk level financial instruments and portfolios.

  12. Australian pension funds and tobacco investments: promoting ill health and out-of-step with their members.

    PubMed

    Walsh, Raoul A; Tzelepis, Flora; Stojanovski, Elizabeth

    2008-03-01

    There has been no systematic examination of issues surrounding pension funds and their tobacco shareholdings. This paper describes two studies designed to document the tobacco investment policies and practices of pension funds, and to assess community and fund member attitudes to pension fund shareholdings in the tobacco industry. Chief executives (n = 282) of Australian pension funds were mailed questionnaires. Of 241 eligible funds, 107 (44.4%) returned questionnaires, representing about 61% of total Australian primary superannuation accounts. Twelve percent indicated that they did not currently hold tobacco investments, 30% held tobacco shares and 58% did not know or failed to answer. Overall, 6% of respondents said that they held no tobacco investments and would not consider future investments; 2% had formal policies precluding tobacco investments. Funds with 10,000 or more members were more likely (p = 0.0006) to report tobacco investments. External fund manager advice was the most important factor influencing the funds' position. In the second study, a one-third random sub-sample of consenting subjects from 12,000 households randomly selected from the New South Wales Electronic White Pages completed phone interviews. From 7141 eligible households, 3503 (49.1%) subjects consented. One-third (n = 1158) were asked the pension fund questions. Over three-quarters (77.4%) of all respondents disagreed that pension fund investments in tobacco were ethical. Approximately two-thirds (63.6%) of fund members (n = 852) agreed that their funds should not make tobacco investments. There were three statistically significant predictors of opposition to such investments: being female, more highly educated and non-smoking status. Nearly all pension funds treat tobacco investments like any other investment. In contrast, most of the public including fund members are strongly opposed to such investments. Suggestions for public health advocacy strategies to reduce the negative

  13. Mean-variance portfolio selection for defined-contribution pension funds with stochastic salary.

    PubMed

    Zhang, Chubing

    2014-01-01

    This paper focuses on a continuous-time dynamic mean-variance portfolio selection problem of defined-contribution pension funds with stochastic salary, whose risk comes from both financial market and nonfinancial market. By constructing a special Riccati equation as a continuous (actually a viscosity) solution to the HJB equation, we obtain an explicit closed form solution for the optimal investment portfolio as well as the efficient frontier.

  14. [Paediatric Rehabilitation by the German Pension Insurance - Status Quo and Future Developments].

    PubMed

    Widera, T; Baumgarten, E; Druckenmüller, A; Niehues, C

    2017-04-01

    In Germany inpatient rehabilitation plays a major role for the treatment of children and adolescents with chronic health conditions. The German Pension Insurance carries out the rehabilitation of children and adolescents with high commitment. Paediatric rehabilitation enables children to go to kindergarten and school without interruption and participate in later professional life. The article specifies the basics of paediatric rehabilitation, describes the disease structure, defines the therapeutic care and explicates survey results.

  15. Mean-Variance Portfolio Selection for Defined-Contribution Pension Funds with Stochastic Salary

    PubMed Central

    Zhang, Chubing

    2014-01-01

    This paper focuses on a continuous-time dynamic mean-variance portfolio selection problem of defined-contribution pension funds with stochastic salary, whose risk comes from both financial market and nonfinancial market. By constructing a special Riccati equation as a continuous (actually a viscosity) solution to the HJB equation, we obtain an explicit closed form solution for the optimal investment portfolio as well as the efficient frontier. PMID:24782667

  16. 78 FR 58571 - Maine Yankee Atomic Power Company, Connecticut Yankee Atomic Power Company, and The Yankee Atomic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-24

    ... Atomic Power Company, Connecticut Yankee Atomic Power Company, and The Yankee Atomic Electric Company... Power Company (Maine Yankee), Connecticut Yankee Atomic Power Company (Connecticut Yankee), and the Yankee Atomic Electric Company (Yankee Atomic) (together, ``licensees'' or ``the Yankee Companies'')...

  17. Supported Employment for the Reintegration of Disability Pensioners with Mental Illnesses: A Randomized Controlled Trial

    PubMed Central

    Viering, Sandra; Jäger, Matthias; Bärtsch, Bettina; Nordt, Carlos; Rössler, Wulf; Warnke, Ingeborg; Kawohl, Wolfram

    2015-01-01

    Work is beneficial for the recovery from mental illness. Although the approach of individual placement and support (IPS) has been shown to be effective in Europe, it has not yet been widely implemented in European health care systems. The aim of this randomized controlled trial was to assess the effectiveness of IPS for disability pensioners with mental illnesses new on disability benefits in Switzerland. In the study at hand, 250 participants were randomly assigned to either the control or the intervention group. The participants in the intervention group received job coaching according to IPS during 2 years. The control group received no structured support. Both groups were interviewed at baseline and followed up every 6 months (baseline, 6, 12, 16, 18, 24 months) for 2 years. Primary outcome was to obtain a job in the competitive employment. IPS was more effective for the reintegration into the competitive employment market for disability pensioners than the control condition. Thirty-two percent of the participants of the intervention group and 12% of the control group obtained new jobs in the competitive employment. IPS is also effective for the reintegration into competitive employment of people with mental illness receiving disability pensions. PMID:26539425

  18. Supported Employment for the Reintegration of Disability Pensioners with Mental Illnesses: A Randomized Controlled Trial.

    PubMed

    Viering, Sandra; Jäger, Matthias; Bärtsch, Bettina; Nordt, Carlos; Rössler, Wulf; Warnke, Ingeborg; Kawohl, Wolfram

    2015-01-01

    Work is beneficial for the recovery from mental illness. Although the approach of individual placement and support (IPS) has been shown to be effective in Europe, it has not yet been widely implemented in European health care systems. The aim of this randomized controlled trial was to assess the effectiveness of IPS for disability pensioners with mental illnesses new on disability benefits in Switzerland. In the study at hand, 250 participants were randomly assigned to either the control or the intervention group. The participants in the intervention group received job coaching according to IPS during 2 years. The control group received no structured support. Both groups were interviewed at baseline and followed up every 6 months (baseline, 6, 12, 16, 18, 24 months) for 2 years. Primary outcome was to obtain a job in the competitive employment. IPS was more effective for the reintegration into the competitive employment market for disability pensioners than the control condition. Thirty-two percent of the participants of the intervention group and 12% of the control group obtained new jobs in the competitive employment. IPS is also effective for the reintegration into competitive employment of people with mental illness receiving disability pensions.

  19. Canine pulp ratios in estimating pensionable age in subjects with questionable documents of identification.

    PubMed

    Cameriere, Roberto; Ferrante, Luigi

    2011-03-20

    One of the most interesting reasons for needing to estimate age in adult subjects is to ascertain the age of a person of questionable pensionable age. This problem is becoming increasingly important in Europe, owing to the high number of immigrants without valid birth certificates. The aim of this paper is to evaluate the application of the apposition of secondary dentine of canines by the method of Cameriere et al. [10], in order to estimate the pensionable age of subjects without proper birth certificates. Periapical X-rays of 180 canines from 90 subjects aged between 50 and 79, 46 men and 44 women, were analysed. Estimated ages were used to test the medico-legal question as to whether an individual was older or younger than 65 years of age. In subjects under 65, age was correctly evaluated in 91% and 89% of individuals using maxillary and mandibular canines, respectively. In subjects over 65, of pensionable age, estimates were correct in 85% and 88% of cases, respectively. The proportion of individuals with correct classifications was 89% for both maxillary and mandibular canines taken together. In only four subjects, the results of maxillary and mandibular canines were discordant; in the other 86 subjects, the test of maxillary and mandibular canines yielded concordant results. Among the latter, the proportion of individuals who were really aged 65 years or older, and who were correctly estimated as such, was 94%, and the proportion of individuals younger than 65 years of age who were correctly estimated as such was 96%.

  20. Identifying Balance in a Balanced Scorecard System

    ERIC Educational Resources Information Center

    Aravamudhan, Suhanya; Kamalanabhan, T. J.

    2007-01-01

    In recent years, strategic management concepts seem to be gaining greater attention from the academicians and the practitioner's alike. Balanced Scorecard (BSC) concept is one such management concepts that has spread in worldwide business and consulting communities. The BSC translates mission and vision statements into a comprehensive set of…

  1. Korea: balancing economic growth and social protection for older adults.

    PubMed

    Yoon, Hyun-Sook

    2013-06-01

    Population aging in Korea is projected to be the most rapid among Organisation for Economic Co-operation and Development (OECD) countries between 2000 and 2050. However, social spending in Korea remains low, reflecting Korea's relatively young population, limited health and long-term care insurance coverage, and immaturity of its pension system. As these factors evolve in coming years, social spending in Korea is likely to rise toward the OECD average. Sustaining economic growth requires policies to mitigate the impact of rapid population aging by providing social protection for the elderly population. Korea confronts difficult challenges in balancing economic growth and social protection for the elderly population, whereas also ensuring efficiency in social spending.

  2. Judicial Checks and Balances

    ERIC Educational Resources Information Center

    La Porta, Rafael; Lopez-de-Silanes, Florencio; Pop-Eleches, Cristian; Shleifer, Andrei

    2004-01-01

    In the Anglo-American constitutional tradition, judicial checks and balances are often seen as crucial guarantees of freedom. Hayek distinguishes two ways in which the judiciary provides such checks and balances: judicial independence and constitutional review. We create a new database of constitutional rules in 71 countries that reflect these…

  3. Leadership: A Balancing Act

    ERIC Educational Resources Information Center

    Hines, Thomas E.

    2011-01-01

    Maintaining balance in leadership can be difficult because balance is affected by the personality, strengths, and attitudes of the leader as well as the complicated environment within and outside the community college itself. This article explores what being a leader at the community college means, what the threats are to effective leadership, and…

  4. A Balance of Power?

    ERIC Educational Resources Information Center

    Mosey, Edward

    1991-01-01

    The booming economy of the Pacific Northwest region promotes the dilemma of balancing the need for increased electrical power with the desire to maintain that region's unspoiled natural environment. Pertinent factors discussed within the balance equation are population trends, economic considerations, industrial power requirements, and…

  5. Chemical Equation Balancing.

    ERIC Educational Resources Information Center

    Blakley, G. R.

    1982-01-01

    Reviews mathematical techniques for solving systems of homogeneous linear equations and demonstrates that the algebraic method of balancing chemical equations is a matter of solving a system of homogeneous linear equations. FORTRAN programs using this matrix method to chemical equation balancing are available from the author. (JN)

  6. A smartphone inertial balance

    NASA Astrophysics Data System (ADS)

    Barrera-Garrido, Azael

    2017-04-01

    In order to measure the mass of an object in the absence of gravity, one useful tool for many decades has been the inertial balance. One of the simplest forms of inertial balance is made by two mass holders or pans joined together with two stiff metal plates, which act as springs.

  7. 17 CFR 256.01-2 - Application to service companies doing business with nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies doing business with nonassociate companies. 256.01-2 Section 256.01-2 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-2 Application to service companies doing business with nonassociate companies. While...

  8. 17 CFR 256.01-2 - Application to service companies doing business with nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies doing business with nonassociate companies. 256.01-2 Section 256.01-2 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-2 Application to service companies doing business with nonassociate companies. While...

  9. European pharmacovigilance: increasingly outsourced to drug companies.

    PubMed

    2014-12-01

    New regulations reorganising pharmacovigilance at the European level were adopted in late 2010, then revised in 2012 in the wake of the Mediator (benfluorex) disaster. The European Commission's original proposals, released in 2008, would have represented a major step backwards in the protection afforded to European citizens, in particular by facilitating earlier marketing authorisations. Thanks to the mobilisation of civil society, the Members of the European Parliament have improved these proposals, supported by EU health ministers. The role of the new European Pharmacovigilance Risk Assessment Committee (PRAC) has been strengthened. Patients in every Member State have the right to report adverse drug effects directly to health authorities. EU drug regulatory agencies are required to provide greater transparency, and public access to information about adverse effects has been improved. However, one major regression persists: the central role given to pharmaceutical companies in the collection and interpretation of reports of adverse drug effects, despite their conflicts of interest. Drug companies are asked to record the adverse effect reports of which they are aware in a vast European centralised database, Eudravigilance, without going through drug regulatory agencies. Pharmaceutical companies remain responsible for producing "a scientific evaluation of the risk-benefit balance" of their drug, as part of the periodic benefit-risk assessment reports they are required to submit to drug regulatory agencies. These reports are analysed for the entire EU by two Member States (one rapporteur and one co-rapporteur), so that harmonised decisions can be taken. But these decisions are based on data preanalysed by the drug companies. In addition, the independence of the European Medicines Agency is undermined by its financial reliance on the fees paid by pharmaceutical companies in exchange for these assessments. In 2012, following France's Mediator disaster, several modest

  10. Active balance system and vibration balanced machine

    NASA Technical Reports Server (NTRS)

    Qiu, Songgang (Inventor); Augenblick, John E. (Inventor); Peterson, Allen A. (Inventor); White, Maurice A. (Inventor)

    2005-01-01

    An active balance system is provided for counterbalancing vibrations of an axially reciprocating machine. The balance system includes a support member, a flexure assembly, a counterbalance mass, and a linear motor or an actuator. The support member is configured for attachment to the machine. The flexure assembly includes at least one flat spring having connections along a central portion and an outer peripheral portion. One of the central portion and the outer peripheral portion is fixedly mounted to the support member. The counterbalance mass is fixedly carried by the flexure assembly along another of the central portion and the outer peripheral portion. The linear motor has one of a stator and a mover fixedly mounted to the support member and another of the stator and the mover fixedly mounted to the counterbalance mass. The linear motor is operative to axially reciprocate the counterbalance mass.

  11. Load Balancing Scientific Applications

    SciTech Connect

    Pearce, Olga Tkachyshyn

    2014-12-01

    The largest supercomputers have millions of independent processors, and concurrency levels are rapidly increasing. For ideal efficiency, developers of the simulations that run on these machines must ensure that computational work is evenly balanced among processors. Assigning work evenly is challenging because many large modern parallel codes simulate behavior of physical systems that evolve over time, and their workloads change over time. Furthermore, the cost of imbalanced load increases with scale because most large-scale scientific simulations today use a Single Program Multiple Data (SPMD) parallel programming model, and an increasing number of processors will wait for the slowest one at the synchronization points. To address load imbalance, many large-scale parallel applications use dynamic load balance algorithms to redistribute work evenly. The research objective of this dissertation is to develop methods to decide when and how to load balance the application, and to balance it effectively and affordably. We measure and evaluate the computational load of the application, and develop strategies to decide when and how to correct the imbalance. Depending on the simulation, a fast, local load balance algorithm may be suitable, or a more sophisticated and expensive algorithm may be required. We developed a model for comparison of load balance algorithms for a specific state of the simulation that enables the selection of a balancing algorithm that will minimize overall runtime.

  12. Company's Data Security - Case Study

    NASA Astrophysics Data System (ADS)

    Stera, Piotr

    This paper describes a computer network and data security problems in an existing company. Two main issues were pointed out: data loss protection and uncontrolled data copying. Security system was designed and implemented. The system consists of many dedicated programs. This system protect from data loss and detected unauthorized file copying from company's server by a dishonest employee.

  13. A strategy for company improvement.

    PubMed

    Howley, L

    2000-03-01

    Strategies based on the kaizen methodology are designed to continuously improve company performance without the need for large capital investments. This article looks at how one company used simple kaizen principles to its advantage, achieving 67% increase in productivity and 10% reduction in the standard cost of product.

  14. Assessing Your Company's Training Needs.

    ERIC Educational Resources Information Center

    Food, Drink and Tobacco Industry Training Board, Croydon (England).

    This book was designed to serve as a guide for the small and medium-sized firm establishing a systematic training pattern for the first time, and to the larger company for whom it will act as a useful check list. The guide examines the kind of information required and the ways in which actual companies have arrived at their training requirements…

  15. Making Your Way in a Company

    NASA Astrophysics Data System (ADS)

    Nowakowski, Christine

    You've worked hard in school and now you find yourself starting your career in industry. The beautiful thing about food science is that you can come from a variety of disciplines with one common thread, an interest in food. Unfortunately, that is precisely the challenge I have trying to describe a typical job in the food industry to you. Food science is a catch-all for engineering, biotechnology, chemistry, material science, microbiology, and law among other things. This diversity allows food scientists to fit in a company in a variety of positions within quality and regulatory and research and development (R&D). No matter where you work, government or industry, large or small company, you will require interpersonal skills and technical excellence in order to succeed. In general, the demands of a full-time job require skills that are not taught in college and how well you handle the demands of the job strongly influence one's personal sense of accomplishment and life balance. It is critical to build in external input to maintain perspective and clearly see the next steps in your career. Here are some things to consider as you start out in your career.

  16. Consideration of Dynamical Balances

    NASA Technical Reports Server (NTRS)

    Errico, Ronald M.

    2015-01-01

    The quasi-balance of extra-tropical tropospheric dynamics is a fundamental aspect of nature. If an atmospheric analysis does not reflect such balance sufficiently well, the subsequent forecast will exhibit unrealistic behavior associated with spurious fast-propagating gravity waves. Even if these eventually damp, they can create poor background fields for a subsequent analysis or interact with moist physics to create spurious precipitation. The nature of this problem will be described along with the reasons for atmospheric balance and techniques for mitigating imbalances. Attention will be focused on fundamental issues rather than on recipes for various techniques.

  17. Balance Evaluation Systems

    NASA Technical Reports Server (NTRS)

    1996-01-01

    NeuroCom's Balance Master is a system to assess and then retrain patients with balance and mobility problems and is used in several medical centers. NeuroCom received assistance in research and funding from NASA, and incorporated technology from testing mechanisms for astronauts after shuttle flights. The EquiTest and Balance Master Systems are computerized posturography machines that measure patient responses to movement of a platform on which the subject is standing or sitting, then provide assessments of the patient's postural alignment and stability.

  18. Errors in potassium balance

    SciTech Connect

    Forbes, G.B.; Lantigua, R.; Amatruda, J.M.; Lockwood, D.H.

    1981-01-01

    Six overweight adult subjects given a low calorie diet containing adequate amounts of nitrogen but subnormal amounts of potassium (K) were observed on the Clinical Research Center for periods of 29 to 40 days. Metabolic balance of potassium was measured together with frequent assays of total body K by /sup 40/K counting. Metabolic K balance underestimated body K losses by 11 to 87% (average 43%): the intersubject variability is such as to preclude the use of a single correction value for unmeasured losses in K balance studies.

  19. The economic burden of musculoskeletal disorders on the Italian social security pension system estimated by a Monte Carlo simulation.

    PubMed

    Russo, S; Mariani, T T; Migliorini, R; Marcellusi, A; Mennini, F S

    2015-09-16

    The aim of the study is to estimate the pension costs incurred for patients with musculoskeletal disorders (MDs) and specifically with rheumatoid arthritis (RA) and ankylosing spondylitis (AS) in Italy between 2009 and 2012. We analyzed the database of the Italian National Social Security Institute (Istituto Nazionale Previdenza Sociale i.e. INPS) to estimate the total costs of three types of social security benefits granted to patients with MDs, RA and AS: disability benefits (for people with reduced working ability), disability pensions (for people who cannot qualify as workers) and incapacity pensions (for people without working ability). We developed a probabilistic model with a Monte Carlo simulation to estimate the total costs for each type of benefit associated with MDs, RA and AS. We also estimated the productivity loss resulting from RA in 2013. From 2009 to 2012 about 393 thousand treatments were paid for a total of approximately €2.7 billion. The annual number of treatments was on average 98 thousand and cost in total €674 million per year. In particular, the total pension burden was about €99 million for RA and €26 million for AS. The productivity loss for AR in 2013 was equal to €707,425,191 due to 9,174,221 working days lost. Our study is the fi rst to estimate the burden of social security pensions for MDs based on data of both approved claims and benefits paid by the national security system. From 2009 to 2012, in Italy, the highest indirect costs were associated with disability pensions (54% of the total indirect cost), followed by disability benefits (44.1% of cost) and incapacity pensions (1.8% of cost). In conclusion, MDs are chronic and highly debilitating diseases with a strong female predominance and very significant economic and social costs that are set to increase due to the aging of the population.

  20. 12 CFR 583.6 - Company.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Company. 583.6 Section 583.6 Banks and Banking... AND LOAN HOLDING COMPANIES § 583.6 Company. The term company means any corporation, partnership, trust, joint-stock company, or similar organization, but does not include: (a) The Federal Deposit...

  1. 12 CFR 583.6 - Company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Company. 583.6 Section 583.6 Banks and Banking... AND LOAN HOLDING COMPANIES § 583.6 Company. The term company means any corporation, partnership, trust, joint-stock company, or similar organization, but does not include: (a) The Federal Deposit...

  2. 12 CFR 583.6 - Company.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Company. 583.6 Section 583.6 Banks and Banking... AND LOAN HOLDING COMPANIES § 583.6 Company. The term company means any corporation, partnership, trust, joint-stock company, or similar organization, but does not include: (a) The Federal Deposit...

  3. 12 CFR 246.3 - Assessed companies.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Assessed companies. 246.3 Section 246.3 Banks... (CONTINUED) SUPERVISION AND REGULATION ASSESSMENTS OF FEES (REGULATION TT) § 246.3 Assessed companies. An assessed company is any company that: (a) Is a top-tier company that, on December 31 of the...

  4. 12 CFR 583.6 - Company.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Company. 583.6 Section 583.6 Banks and Banking... AND LOAN HOLDING COMPANIES § 583.6 Company. The term company means any corporation, partnership, trust, joint-stock company, or similar organization, but does not include: (a) The Federal Deposit...

  5. 12 CFR 583.6 - Company.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Company. 583.6 Section 583.6 Banks and Banking... AND LOAN HOLDING COMPANIES § 583.6 Company. The term company means any corporation, partnership, trust, joint-stock company, or similar organization, but does not include: (a) The Federal Deposit...

  6. Mars Balance Challenge

    NASA Video Gallery

    The Challenge is to develop ideas for how NASA can turn available entry, descent, and landing balance mass on a future Mars mission into a scientific or technological payload. Proposed concepts sho...

  7. Strength and Balance Exercises

    MedlinePlus

    ... Venous Thromboembolism Aortic Aneurysm More Strength and Balance Exercises Updated:Sep 8,2016 If you have medical ... if you have been inactive and want to exercise vigorously, check with your doctor before beginning a ...

  8. The Balanced Literacy Diet.

    ERIC Educational Resources Information Center

    Willows, Dale

    2002-01-01

    Describes professional development program in Ontario school district to improve student reading and writing skills. Program used food-pyramid concepts to help teacher learn to provide a balanced and flexible approach to literacy instruction based on student needs. (PKP)

  9. Balance Function Disorders

    NASA Technical Reports Server (NTRS)

    1991-01-01

    Researchers at the Balance Function Laboratory and Clinic at the Minneapolis (MN) Neuroscience Institute on the Abbot Northwestern Hospital Campus are using a rotational chair (technically a "sinusoidal harmonic acceleration system") originally developed by NASA to investigate vestibular (inner ear) function in weightlessness to diagnose and treat patients with balance function disorders. Manufactured by ICS Medical Corporation, Schaumberg, IL, the chair system turns a patient and monitors his or her responses to rotational stimulation.

  10. 77 FR 66607 - Sierra Pacific Power Company, Nevada Power Company; Notice of Petition for Declaratory Order

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-06

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Sierra Pacific Power Company, Nevada Power Company; Notice of... Pacific Power Company and Nevada Power Company (Applicants) filed a petition for declaratory...

  11. 75 FR 60865 - Surety Companies Acceptable on Federal Bonds: Allied World Reinsurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds: Allied World Reinsurance Company AGENCY.... 9305 to the following company: Allied World Reinsurance Company (NAIC 22730). Business Address:...

  12. 77 FR 5787 - Consumers Energy Company, Detroit Edison Company; Notice of Application Accepted for Filing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Consumers Energy Company, Detroit Edison Company; Notice of Application...: Consumers Energy Company & Detroit Edison Company. e. Name of Projects: Ludington Pumped Storage....

  13. 78 FR 35360 - Surety Companies Acceptable on Federal Bonds: Terminations-American Economy Insurance Company...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-12

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds: Terminations-- American Economy Insurance Company (NAIC 19690); American States Insurance Company (NAIC 19704); General Insurance Company of...

  14. Energy Balance and Obesity

    PubMed Central

    Hill, James O.; Wyatt, Holly R.; Peters, John C.

    2012-01-01

    This paper describes the interplay among energy intake, energy expenditure and body energy stores and illustrates how an understanding of energy balance can help develop strategies to reduce obesity. First, reducing obesity will require modifying both energy intake and energy expenditure and not simply focusing on either alone. Food restriction alone will not be effective in reducing obesity if human physiology is biased toward achieving energy balance at a high energy flux (i.e. at a high level of energy intake and expenditure). In previous environments a high energy flux was achieved with a high level of physical activity but in today's sedentary environment it is increasingly achieved through weight gain. Matching energy intake to a high level of energy expenditure will likely be more a more feasible strategy for most people to maintain a healthy weight than restricting food intake to meet a low level of energy expenditure. Second, from an energy balance point of view we are likely to be more successful in preventing excessive weight gain than in treating obesity. This is because the energy balance system shows much stronger opposition to weight loss than to weight gain. While large behavior changes are needed to produce and maintain reductions in body weight, small behavior changes may be sufficient to prevent excessive weight gain. In conclusion, the concept of energy balance combined with an understanding of how the body achieves balance may be a useful framework in helping develop strategies to reduce obesity rates. PMID:22753534

  15. Watt and joule balances

    NASA Astrophysics Data System (ADS)

    Robinson, Ian A.

    2014-04-01

    The time is fast approaching when the SI unit of mass will cease to be based on a single material artefact and will instead be based upon the defined value of a fundamental constant—the Planck constant—h . This change requires that techniques exist both to determine the appropriate value to be assigned to the constant, and to measure mass in terms of the redefined unit. It is important to ensure that these techniques are accurate and reliable to allow full advantage to be taken of the stability and universality provided by the new definition and to guarantee the continuity of the world's mass measurements, which can affect the measurement of many other quantities such as energy and force. Up to now, efforts to provide the basis for such a redefinition of the kilogram were mainly concerned with resolving the discrepancies between individual implementations of the two principal techniques: the x-ray crystal density (XRCD) method [1] and the watt and joule balance methods which are the subject of this special issue. The first three papers report results from the NRC and NIST watt balance groups and the NIM joule balance group. The result from the NRC (formerly the NPL Mk II) watt balance is the first to be reported with a relative standard uncertainty below 2 × 10-8 and the NIST result has a relative standard uncertainty below 5 × 10-8. Both results are shown in figure 1 along with some previous results; the result from the NIM group is not shown on the plot but has a relative uncertainty of 8.9 × 10-6 and is consistent with all the results shown. The Consultative Committee for Mass and Related Quantities (CCM) in its meeting in 2013 produced a resolution [2] which set out the requirements for the number, type and quality of results intended to support the redefinition of the kilogram and required that there should be agreement between them. These results from NRC, NIST and the IAC may be considered to meet these requirements and are likely to be widely debated

  16. 26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire... marine insurance companies and mutual fire insurance companies exclusively issuing either...

  17. 77 FR 8956 - Surety Companies Acceptable on Federal Bonds: Grange Mutual Casualty Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Grange Mutual Casualty Company AGENCY.... 9305 to the following company: Grange Mutual Casualty Company (NAIC 14060). Business Address: 671 South... long as the companies remain qualified (see 31 CFR part 223). A list of qualified companies...

  18. 75 FR 22689 - Surety Companies Acceptable on Federal Bonds: Regent Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Regent Insurance Company AGENCY: Financial... following company: Regent Insurance Company (NAIC 24449) Business Address: One General Drive, Sun Prairie... renewal as long as the companies remain qualified (see 31 CFR part 223). A list of qualified companies...

  19. 75 FR 11228 - Surety Companies Acceptable On Federal Bonds: Manufacturers Alliance Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... Fiscal Service Surety Companies Acceptable On Federal Bonds: Manufacturers Alliance Insurance Company....C. 9305 to the following company: Manufacturers Alliance Insurance Company (NAIC 36897). Business... tong as the companies remain qualified ] (see 31 CFR part 223). A list of qualified companies...

  20. 75 FR 11228 - Surety Companies Acceptable on Federal Bonds: Pennsylvania Manufacturers Indemnity Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Pennsylvania Manufacturers Indemnity Company....C. 9305 to the following company: Pennsylvania Manufacturers Indemnity Company (NAIC 41424... renewal as long as the companies remain qualified (see 31 CFR part 223). A list of qualified companies...

  1. Cavendish Balance Automation

    NASA Technical Reports Server (NTRS)

    Thompson, Bryan

    2000-01-01

    This is the final report for a project carried out to modify a manual commercial Cavendish Balance for automated use in cryostat. The scope of this project was to modify an off-the-shelf manually operated Cavendish Balance to allow for automated operation for periods of hours or days in cryostat. The purpose of this modification was to allow the balance to be used in the study of effects of superconducting materials on the local gravitational field strength to determine if the strength of gravitational fields can be reduced. A Cavendish Balance was chosen because it is a fairly simple piece of equipment for measuring gravity, one the least accurately known and least understood physical constants. The principle activities that occurred under this purchase order were: (1) All the components necessary to hold and automate the Cavendish Balance in a cryostat were designed. Engineering drawings were made of custom parts to be fabricated, other off-the-shelf parts were procured; (2) Software was written in LabView to control the automation process via a stepper motor controller and stepper motor, and to collect data from the balance during testing; (3)Software was written to take the data collected from the Cavendish Balance and reduce it to give a value for the gravitational constant; (4) The components of the system were assembled and fitted to a cryostat. Also the LabView hardware including the control computer, stepper motor driver, data collection boards, and necessary cabling were assembled; and (5) The system was operated for a number of periods, data collected, and reduced to give an average value for the gravitational constant.

  2. Automatic force balance calibration system

    NASA Technical Reports Server (NTRS)

    Ferris, Alice T. (Inventor)

    1996-01-01

    A system for automatically calibrating force balances is provided. The invention uses a reference balance aligned with the balance being calibrated to provide superior accuracy while minimizing the time required to complete the calibration. The reference balance and the test balance are rigidly attached together with closely aligned moment centers. Loads placed on the system equally effect each balance, and the differences in the readings of the two balances can be used to generate the calibration matrix for the test balance. Since the accuracy of the test calibration is determined by the accuracy of the reference balance and current technology allows for reference balances to be calibrated to within .+-.0.05%, the entire system has an accuracy of a .+-.0.2%. The entire apparatus is relatively small and can be mounted on a movable base for easy transport between test locations. The system can also accept a wide variety of reference balances, thus allowing calibration under diverse load and size requirements.

  3. Eastern Kodak Company

    SciTech Connect

    Y.S. Tyan

    2009-06-30

    Lighting consumes more than 20% of electricity generated in the United States. Solid state lighting relies upon either inorganic or organic light-emitting diodes (OLEDs). OLED devices because of their thinness, fast response, excellent color, and efficiency could become the technology of choice for future lighting applications, provided progress is made to increase power efficiency and device lifetime and to develop cost-effective manufacturing processes. As a first step in this process, Eastman Kodak Company has demonstrated an OLED device architecture having an efficacy over 50 lm/W that exceeds the specifications of DOE Energy Star Program Requirements for Solid State Lighting. The project included work designed to optimize an OLED device, based on a stacked-OLED structure, with performance parameters of: low voltage; improved light extraction efficiency; improved internal quantum efficiency; and acceptable lifetime. The stated goal for the end of the project was delivery of an OLED device architecture, suitable for development into successful commercial products, having over 50 lum/W power efficiency and 10,000 hours lifetime at 1000 cd/m{sup 2}. During the project, Kodak developed and tested a tandem hybrid IES device made with a fluorescent blue emitter, a phosphorescent yellow emitter, and a phosphorescent red emitter in a stacked structure. The challenge was to find low voltage materials that do not absorb excessive amounts of emitted light when the extraction enhancement structure is applied. Because an extraction enhancement structure forces the emitted light to travel several times through the OLED layers before it is emitted, it exacerbates the absorption loss. A variety of ETL and HTL materials was investigated for application in the low voltage SSL device structure. Several of the materials were found to successfully yield low operating device voltages without incurring excessive absorption loss when the extraction enhancement structure was applied

  4. Public pensions and unmet medical need among older people: cross-national analysis of 16 European countries, 2004–2010

    PubMed Central

    Reeves, Aaron; McKee, Martin; Mackenbach, Johan; Whitehead, Margaret; Stuckler, David

    2017-01-01

    Background Since the onset of the Great Recession in Europe, unmet need for medical care has been increasing, especially in persons aged 65 or older. It is possible that public pensions buffer access to healthcare in older persons during times of economic crisis, but to our knowledge, this has not been tested empirically in Europe. Methods We integrated panel data on 16 European countries for years 2004–2010 with indicators of public pension, unemployment insurance and sickness insurance entitlement from the Comparative Welfare Entitlements Dataset and unmet need (due to cost) prevalence rates from EuroStat 2014 edition. Using country-level fixed-effects regression models, we evaluate whether greater public pension entitlement, which helps reduce old-age poverty, reduces the prevalence of unmet medical need in older persons and whether it reduces inequalities in unmet medical need across the income distribution. Results We found that each 1-unit increase in public pension entitlement is associated with a 1.11 percentage-point decline in unmet medical need due to cost among over 65s (95% CI −0.55 to −1.66). This association is strongest for the lowest income quintile (1.65 percentage points, 95% CI −1.19 to −2.10). Importantly, we found consistent evidence that out-of-pocket payments were linked with greater unmet needs, but that this association was mitigated by greater public pension entitlement (β=−1.21 percentage points, 95% CI −0.37 to −2.06). Conclusions Greater public pension entitlement plays a crucial role in reducing inequalities in unmet medical need among older persons, especially in healthcare systems which rely heavily on out-of-pocket payments. PMID:27965315

  5. [Protect employability: effects of prevention programs offered by the German pension scheme].

    PubMed

    Kittel, J; Fröhlich, S M; Heilmeyer, P; Olbrich, D; Karoff, M; Greitemann, B

    2014-08-01

    A pilot study was carried out in 4 medical rehabilitation centers to examine the practicability and effectiveness of preventive life-style interventions for employees with risk factors. The programs were developed in cooperation with the German pension scheme and employers. Selection criteria were risk factors as lack of physical activity, overweight, dorsal pain or job strain. The results demonstrate that preventive programs, which are conducted in addition to the normal working hours on the job, can be implemented successfully in rehabilitation units. The participation in the multimodal prevention program goes along with a stable reduction of risky health behavior: increased physical activity, stress coping, dietary change und weight reduction. The healthier life-style is reflected in an enhanced state of health and has also positive impact on the occupational field scale: The percentage of employees who believed to be able to work until their old-age pension, could be increased significantly (p<0.001) from 47% to 74%. Work-related risk behaviors like excessive demands on oneself were reduced and protective strategies were -developed.

  6. Trust in health care encounters and systems: a case study of British pensioners living in Spain

    PubMed Central

    Legido-Quigley, Helena; McKee, Martin; Green, Judith

    2014-01-01

    Research on trust in health care faces two enduring challenges. Firstly, there are conceptual ambiguities in distinguishing trust from related concepts, such as confidence or dependence. Second, the tacit understandings which underpin the ‘faith’ element of trust are difficult to explicate. A case study of British pensioners who have moved to Spain provides an opportunity to explore trust in a setting where they often have a choice of where to access health care (UK or Spain), and are therefore not in a state of dependence, and in which the ‘differences’ of a new field generates reflection on their tacit expectations of providers and systems. In accounting for decisions to use (or not to use) Spanish health care, British pensioners cited experiential knowledge of symbolic indicators of trustworthy institutions (they were hygienic, modern, efficient), which contributed to background confidence in the system, and interpersonal qualities of practitioners (respect for older people, embodied empathy and reciprocity) which evoked familiar relations, within which faith is implicit. In contrast, with limited recent access to the British system, their background confidence had been compromised by reports of poor performance, with few opportunities to rebuild the interrelational bases of trust. PMID:25470324

  7. Trust in health care encounters and systems: a case study of British pensioners living in Spain.

    PubMed

    Legido-Quigley, Helena; McKee, Martin; Green, Judith

    2014-11-01

    Research on trust in health care faces two enduring challenges. Firstly, there are conceptual ambiguities in distinguishing trust from related concepts, such as confidence or dependence. Second, the tacit understandings which underpin the 'faith' element of trust are difficult to explicate. A case study of British pensioners who have moved to Spain provides an opportunity to explore trust in a setting where they often have a choice of where to access health care (UK or Spain), and are therefore not in a state of dependence, and in which the 'differences' of a new field generates reflection on their tacit expectations of providers and systems. In accounting for decisions to use (or not to use) Spanish health care, British pensioners cited experiential knowledge of symbolic indicators of trustworthy institutions (they were hygienic, modern, efficient), which contributed to background confidence in the system, and interpersonal qualities of practitioners (respect for older people, embodied empathy and reciprocity) which evoked familiar relations, within which faith is implicit. In contrast, with limited recent access to the British system, their background confidence had been compromised by reports of poor performance, with few opportunities to rebuild the interrelational bases of trust.

  8. Sport-specific balance.

    PubMed

    Zemková, Erika

    2014-05-01

    This review includes the latest findings based on experimental studies addressing sport-specific balance, an area of research that has grown dramatically in recent years. The main objectives of this work were to investigate the postural sway response to different forms of exercise under laboratory and sport-specific conditions, to examine how this effect can vary with expertise, and to provide examples of the association of impaired balance with sport performance and/or increasing risk of injury. In doing so, sports where body balance is one of the limiting factors of performance were analyzed. While there are no significant differences in postural stability between athletes of different specializations and physically active individuals during standing in a standard upright position (e.g., bipedal stance), they have a better ability to maintain balance in specific conditions (e.g., while standing on a narrow area of support). Differences in magnitude of balance impairment after specific exercises (rebound jumps, repeated rotations, etc.) and mainly in speed of its readjustment to baseline are also observed. Besides some evidence on an association of greater postural sway with the increasing risk of injuries, there are many myths related to the negative influence of impaired balance on sport performance. Though this may be true for shooting or archery, findings have shown that in many other sports, highly skilled athletes are able to perform successfully in spite of increased postural sway. These findings may contribute to better understanding of the postural control system under various performance requirements. It may provide useful knowledge for designing training programs for specific sports.

  9. Multidimensional spectral load balancing

    SciTech Connect

    Hendrickson, B.; Leland, R.

    1993-01-01

    We describe an algorithm for the static load balancing of scientific computations that generalizes and improves upon spectral bisection. Through a novel use of multiple eigenvectors, our new spectral algorithm can divide a computation into 4 or 8 pieces at once. These multidimensional spectral partitioning algorithms generate balanced partitions that have lower communication overhead and are less expensive to compute than those produced by spectral bisection. In addition, they automatically work to minimize message contention on a hypercube or mesh architecture. These spectral partitions are further improved by a multidimensional generalization of the Kernighan-Lin graph partitioning algorithm. Results on several computational grids are given and compared with other popular methods.

  10. Rotary and Magnus balances

    NASA Technical Reports Server (NTRS)

    Malcolm, G. N.

    1981-01-01

    Two wind tunnel techniques for determining part of the aerodynamic information required to describe the dynamic bahavior of various types of vehicles in flight are described. Force and moment measurements are determined with a rotary-balance apparatus in a coning motion and with a Magnus balance in a high-speed spinning motion. Coning motion is pertinent to both aircraft and missiles, and spinning is important for spin stabilized missiles. Basic principles of both techniques are described, and specific examples of each type of apparatus are presented. Typical experimental results are also discussed.

  11. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  12. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  13. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  14. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  15. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  16. Pension Plans. Many Workers Don't Know When They Can Retire. Briefing Report to the Chairman, Select Committee on Aging, House of Representatives.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Div. of Human Resources.

    A study assessed the level of workers' knowledge of their pension plan's provisions related to early and normal retirement. The data used were from the 1983 Survey of Consumer Finances. The survey, which was based on a nationwide sample of more than 3,800 households and more than 1,000 public and private pension plans that covered them, asked the…

  17. 26 CFR 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 1974, even though the relevant application for a determination letter or other initiating... letters and documents relating to pension and other plans. 301.6104(a)-3 Section 301.6104(a)-3 Internal... of Internal Revenue Service letters and documents relating to pension and other plans. (a) In...

  18. 26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Benefit Guaranty Corporation of certain returns and return information. 301.6103(l)(2)-3 Section 301.6103...(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain... Pension Benefit Guaranty Corporation for purposes of, but only to the extent necessary in,...

  19. On balance: lifestyle, mental health and wellbeing

    PubMed Central

    Haggett, Ali

    2016-01-01

    Given the supremacy of the biomedical model in defining our understanding and treatment of a wide range of physcial and psychological disorders, it is perhaps curious that simultaneously, scientists, clinicians, governments and patients routinely employ the concepts of “lifestyle” and “balance” to try to explain the causes of bodily disease and psychological disorder. Concurrently, the health advantages that are assumed to be inherent in a “balanced life” have been exploited by a rapidly expanding consumer market in “wellbeing”—by companies and individuals promoting food supplements, “wearable fitness”, diet trends and the self-help material. Exploring the tension between the biomedical doctrine and the parallel preoccupation with balance and lifestyle has provided the impetus for this special issue. Emerging originally from papers presented at an interdisciplinary conference held at the University of Exeter in June 2015, and augmented by two further comment pieces, the collection of articles aims to explore the ways in which changing notions of “balance” have been used to understand the causes of mental illness; to rationalise new approaches to its treatment; and to validate advice relating to balance in work and family life. PMID:28083120

  20. How fast can your company afford to grow?

    PubMed

    Churchill, N C; Mullins, J W

    2001-05-01

    Everyone knows that starting a business requires cash, and growing a business requires even more. But few people understand that a profitable company that tries to grow too fast can run out of cash even if its products are great successes. So a big challenge for managers of any growing concern is to strike the proper balance between consuming cash and generating it. Authors Neil Churchill and John Mullins offer a framework to help identify and manage the level of growth that a company's cash flow can support. They present a formula to calculate an organization's self-financeable growth (SFG) rate, taking into account three critical factors: a company's operating cash cycle--the amount of time the company's money is tied up in inventory and other current assets before customers pay for goods and services; the amount of cash needed to finance each dollar of sales; and the amount of cash generated by each dollar of sales. The authors offer a detailed hypothetical example that carefully considers these three factors; they then illustrate how a company can influence its SFG rate by carefully managing some combination of those factors--that is, some mix of speeding cash flow, reducing costs, and raising prices. They expand on the original example by showing how to include income taxes and depreciation; plan for asset replacement; and identify which one of multiple product lines holds the greatest growth potential. The authors also discuss how various kinds of businesses--manufacturing firms, importers, and service companies--differ greatly in their abilities to finance growth from internally generated funds.

  1. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

    VanDerhei, J; Galer, R; Quick, C; Rea, J

    1999-01-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past two years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI sponsors and members serving as plan recordkeepers and administrators. The report includes 1996 information on 6.6 million active participants in 27,762 plans holding nearly $246 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are currently the most comprehensive source of information on individual plan participants. In 1996, the first year for which data are ready for analysis, the EBRI/ICI database appears to be broadly representative of the universe of 401(k) plans. Key findings include: for all participants, 44.0 percent of the total plan balance is invested in equity funds, 19.1 percent in employer stock, 15.1 percent in guaranteed investment contracts (GICs), 7.8 percent in balanced funds, 6.8 percent in bond funds, 5.4 percent in money funds, 0.8 percent in other stable value funds, and 1.0 percent in other or unidentified investments. This allocation implies that over two-thirds of plan balances are invested directly or indirectly in equity securities. Asset allocation varies with age. For instance, on average, individuals in their twenties invested 76.8 percent of assets in equities and only 22.1 percent in fixed-income investments. By comparison, individuals in their sixties invested 53.2 percent of their assets in equities and 45.9 percent of assets in fixed-income investments. Investment options offered by 401(k) plans appear to influence asset allocation. For example, the addition of company stock substantially reduces the allocation to equity funds and the addition of GICs lowers allocations to bond and money funds

  2. A Balancing Act

    ERIC Educational Resources Information Center

    Lewis, Tamika; Mobley, Mary; Huttenlock, Daniel

    2013-01-01

    It's the season for the job hunt, whether one is looking for their first job or taking the next step along their career path. This article presents first-person accounts to see how teachers balance the rewards and challenges of working in different types of schools. Tamica Lewis, a third-grade teacher, states that faculty at her school is…

  3. Multidimensional spectral load balancing

    DOEpatents

    Hendrickson, Bruce A.; Leland, Robert W.

    1996-12-24

    A method of and apparatus for graph partitioning involving the use of a plurality of eigenvectors of the Laplacian matrix of the graph of the problem for which load balancing is desired. The invention is particularly useful for optimizing parallel computer processing of a problem and for minimizing total pathway lengths of integrated circuits in the design stage.

  4. Balancing Family and Work.

    ERIC Educational Resources Information Center

    Yahnke, Sally; And Others

    The purpose of this monograph is to present a series of activities designed to teach strategies needed for effectively managing the multiple responsibilities of family and work. The guide contains 11 lesson plans dealing with balancing family and work that can be used in any home economics class, from middle school through college. The lesson…

  5. Balancing Your Evaluation Act.

    ERIC Educational Resources Information Center

    Willyerd, Karie A.

    1997-01-01

    Looks at different performance-measurement tools than can ensure that a training or performance solution is strategically aligned, objectively evaluated, and quantitatively measured for results. Suggests aiming for a balance among the financial, customer, and internal perspectives and the innovation and learning that can result. (Author/JOW)

  6. Balance functions reexamined

    SciTech Connect

    Bialas, A.

    2011-02-15

    The idea of glue clusters, i.e., short-range correlations in the quark-gluon plasma close to freeze-out, is used to estimate the width of balance functions in momentum space. A good agreement is found with the recent measurements of the STAR Collaboration for central Au-Au collisions.

  7. Regulation of Energy Balance.

    ERIC Educational Resources Information Center

    Bray, George A.

    1985-01-01

    Explains relationships between energy intake and expenditure focusing on the cellular, chemical and neural mechanisms involved in regulation of energy balance. Information is referenced specifically to conditions of obesity. (Physicians may earn continuing education credit by completing an appended test). (ML)

  8. Finding a Balance.

    ERIC Educational Resources Information Center

    Gordon, Milton A.; Gordon, Margaret F.

    1996-01-01

    New college presidents are inundated with requests for their time, and their private life is often sacrificed. Each administrator must decide what is the appropriate balance among various aspects of his/her position. Physical separation of public and private lives is essential, and the role of the spouse, who may have other professional…

  9. Lives in the Balance.

    ERIC Educational Resources Information Center

    Our Children, 1997

    1997-01-01

    Changes in the workplace that would provide flexibility for working parents are slowly developing and receiving government, business, and societal attention. A sidebar, "Mother, Professional, Volunteer: One Woman's Balancing Act," presents an account of how one woman rearranged her professional life to enable her to do full-time…

  10. Dynamic localized load balancing

    NASA Astrophysics Data System (ADS)

    Balandin, Sergey I.; Heiner, Andreas P.

    2003-08-01

    Traditionally dynamic load balancing is applied in resource-reserved connection-oriented networks with a large degree of managed control. Load balancing in connectionless networks is rather rudimentary and is either static or requires network-wide load information. This paper presents a fully automated, traffic driven dynamic load balancing mechanism that uses local load information. The proposed mechanism is easily deployed in a multi-vendor environment in which only a subset of routers supports the function. The Dynamic Localized Load Balancing (DLLB) mechanism distributes traffic based on two sets of weights. The first set is fixed and is inverse proportional to the path cost, typically the sum of reciprocal bandwidths along the path. The second weight reflects the utilization of the link to the first next hop along the path, and is therefore variable. The ratio of static weights defines the ideal load distribution, the ratio of variable weights the node-local load distribution estimate. By minimizing the difference between variable and fixed ratios the traffic distribution, with the available node-local knowledge, is optimal. The above mechanism significantly increases throughput and decreases delay from a network-wide perspective. Optionally the variable weight can include load information of nodes downstream to prevent congestion on those nodes. The latter function further improves network performance, and is easily implemented on top of the standard OSPF signaling. The mechanism does not require many node resources and can be implemented on existing router platforms.

  11. Maintaining an Environmental Balance

    ERIC Educational Resources Information Center

    Environmental Science and Technology, 1976

    1976-01-01

    A recent conference of the National Environmental Development Association focused on the concepts of environment, energy and economy and underscored the necessity for balancing the critical needs embodied in these issues. Topics discussed included: nuclear energy and wastes, water pollution control, federal regulations, environmental technology…

  12. How to Analyze Company Using Social Network?

    NASA Astrophysics Data System (ADS)

    Palus, Sebastian; Bródka, Piotr; Kazienko, Przemysław

    Every single company or institution wants to utilize its resources in the most efficient way. In order to do so they have to be have good structure. The new way to analyze company structure by utilizing existing within company natural social network and example of its usage on Enron company are presented in this paper.

  13. 75 FR 76452 - ConocoPhillips Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-08

    ... Energy Regulatory Commission ConocoPhillips Company v. Enterprise TE Products Pipeline Company LLC... (ICA), ConocoPhillips Company (ConocoPhillips or Complainant) filed a complaint against Enterprise TE Products Pipeline Company LLC (Enterprise TEPPCO or Respondent) alleging that Enterprise TEPPCO has...

  14. [Response of Pharmaceutical Companies to the Crisis of Post-Marketing Clinical Trials of Anti-Cancer Agents -- Results of Questionnaires to Pharmaceutical Companies].

    PubMed

    Nakajima, Toshifusa

    2016-04-01

    Investigator-oriented post-marketing clinical trials of anti-cancer agents are faced to financial crisis due to drastic decrease in research-funds from pharmaceutical companies caused by a scandal in 2013. In order to assess the balance of research funds between 2012 and 2014, we made queries to 26 companies manufacturing anti-cancer agents, and only 10 of 26 responded to our queries. Decrease in the fund was observed in 5 of 10, no change in 1, increase in 3 and no answer in 1. Companies showed passive attitude to carry out doctor-oriented clinical trials of off-patent drugs or unapproved drugs according to advanced medical care B program, though some companies answered to proceed approved routines of these drugs if clinical trials showed good results. Most companies declined to make comments on the activity of Japan Agency for Medical Research and Development (AMED), but some insisted to produce good corroboration between AMED and pharmaceutical companies in order to improve the quality of trials. Further corroboration must be necessary for this purpose among researchers, governmental administrative organs, pharmaceutical companies, patients' groups, and mass-media.

  15. Memorandum: The Legal Implications of University Investments in Companies Doing Business in South Africa.

    ERIC Educational Resources Information Center

    Reidhaar, Donald L.

    1980-01-01

    Legal issues important in considering divestment of securities held in South African-related companies are considered. The University of California's considerations are reviewed as applied to retirement, endowment, and miscellaneous funds with unexpended balances for current or plant purposes and reserves for revenue bond debt retirement. (MSE)

  16. Getting along with reporters, environmentalists, and regulators: how to get your company`s message on the air

    SciTech Connect

    Pearson, A.

    1994-09-01

    Oil and gas companies continue to get clobbered with expensive and punishing environmental regulations and drilling bans because they have done a poor job of convincing the public, the press, and the government that their operating practices are environmentally safe. The oil industry also continues to be perceived as arrogant and secretive, which only aggravates its problems. Smart operators must learn to balance profitable development with earth-friendliness. They also must learn to tell their story more effectively and openly, not just through big trade groups like the API and IPAA, but as individual small businessmen working to improve the economies and job bases of their local communities. That means being more forthcoming with next-door neighbors and environmental groups, befriending local and national reporters who cover their companies, and fine-tuning messages and communications skills. Companies also can improve their image and hopefully lighten their regulatory burden by thinking up creative, win-win solutions to environmental problems their projects create. One company solved the problem of where to dump offshore channel dredging waste, for example, by creating a new island off south Texas with a carefully planted habitat that last year attracted a pair of endangered whooping cranes. State regulators loved it, it cost very little, and the press coverage was extremely positive.

  17. Getting along with reporters, environmentalists, and regulators: How to get your company`s message on the air

    SciTech Connect

    Pearson, A.

    1994-12-31

    Oil and gas companies continue to get clobbered with expensive and punishing environmental regulations and drilling bans because they have done a poor job of convincing the public, the press, and the government that their operating practices are environmentally safe. The oil industry also continues to be perceived of as arrogant and secretive, which only aggravates its problems. Smart operators must learn to balance profitable development with earth-friendliness. They also must learn to tell their story more effectively and openly, not just through big trade groups like the API and IPAA, but as individual small businessmen working to improve the economies and job bases of their local communities. That means being more forthcoming with next-door neighbors and environmental groups, befriending local and national reporters who cover their companies, and fine-tuning messages and communications skills. Companies also can improve their images and, ideally, lighten their regulatory burdens by thinking of creative, win-win solutions to environmental problems their projects create. One company, for example, solved the problem of where to dump offshore channel dredging waste by creating a new island off South Texas with a carefully planted habitat that last year attracted a pair of endangered whooping cranes. State regulators loved it, it cost very little, and the press coverage was extremely positive.

  18. 75 FR 28604 - Southern California Edison Company; Pacific Gas and Electric Company; San Diego Gas & Electric...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-21

    ... Energy Regulatory Commission Southern California Edison Company; Pacific Gas and Electric Company; San Diego Gas & Electric Company; Notice of Petition for Declaratory Order May 13, 2010. Take notice that on... and Electric Company, and San Diego Gas & Electric Company filed a Petition for Declaratory...

  19. 77 FR 25349 - Mutual Insurance Holding Company Treated as Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-30

    ... 380 RIN 3064-AD89 Mutual Insurance Holding Company Treated as Insurance Company AGENCY: Federal... (``Final Rule'') that treats a mutual insurance holding company as an insurance company for purposes of...''). The Final Rule clarifies that the liquidation and rehabilitation of a covered financial company...

  20. 77 FR 25536 - Surety Companies Acceptable On Federal Bonds: Endurance American Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-30

    ... Fiscal Service Surety Companies Acceptable On Federal Bonds: Endurance American Insurance Company AGENCY.... 9305 to the following company: Endurance American Insurance Company (NAIC 10641). Business Address: 333... subsequent annual renewal as long as the companies remain qualified (see 31 CFR part 223). A list...

  1. 78 FR 19366 - Surety Companies Acceptable on Federal Bonds: Ohio Security Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-29

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Ohio Security Insurance Company AGENCY.... 9305 to the following company: Ohio Security Insurance Company (NAIC 24082). BUSINESS ADDRESS: 62 Maple... subject to subsequent annual renewal as long as the companies remain qualified (see 31 CFR part 223)....

  2. 76 FR 77591 - Surety Companies Acceptable on Federal Bonds: Aspen American Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Aspen American Insurance Company AGENCY.... 9305 to the following company: Aspen American Insurance Company (NAIC 43460). Business Address: 175... subject to subsequent annual renewal as long as the companies remain qualified (see 31 CFR part 223)....

  3. 75 FR 61246 - Surety Companies Acceptable on Federal Bonds: Darwin National Assurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Darwin National Assurance Company AGENCY.... 9305 to the following company: Darwin National Assurance Company (NAIC 16624). Business Address: 9 Farm... subsequent annual renewal as long as the companies remain qualified ] (see 31 CFR part 223). A list...

  4. 75 FR 14436 - Ameren Corporation, Illinois Power Company, Central Illinois Light Company, Central Illinois...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-25

    ... Energy Regulatory Commission Ameren Corporation, Illinois Power Company, Central Illinois Light Company, Central Illinois Public Service Company, Ameren Energy Resources Company, LLC, AmerenEnergy Resources Generating Company; Notice of Filing March 18, 2010. Take notice that on March 15, 2010, Ameren...

  5. 76 FR 77442 - Mutual Insurance Holding Company Treated as Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ... CORPORATION 12 CFR Part 380 RIN 3064-AD89 Mutual Insurance Holding Company Treated as Insurance Company AGENCY... insurance holding company as an insurance company for the purpose of Section 203(e) of the Dodd-Frank Wall... clarifies that the liquidation and rehabilitation of a covered financial company that is a mutual...

  6. 77 FR 8956 - Surety Companies Acceptable on Federal Bonds: Integrity Mutual Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ... Fiscal Service Surety Companies Acceptable on Federal Bonds: Integrity Mutual Insurance Company AGENCY.... 9305 to the following company: Integrity Mutual Insurance Company (NAIC 14303). Business Address: P.O... Certificates are subject to subsequent annual renewal as long as the companies remain qualified (see 31...

  7. 78 FR 15123 - Surety Companies Acceptable On Federal Bonds: Atlantic Specialty Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-08

    ... Fiscal Service Surety Companies Acceptable On Federal Bonds: Atlantic Specialty Insurance Company AGENCY.... 9305 to the following company: Atlantic Specialty Insurance Company (NAIC 27154). BUSINESS ADDRESS: 150... Certificates are subject to subsequent annual renewal as long as the companies remain qualified (see 31...

  8. "But the Pension Fund Was Just Sitting There..."--The Politics of Teacher Retirement Plans. Conference Paper 2009-09

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2009-01-01

    The tension at the heart of pension politics is the incentive to address today's claimants and focus on the here-and-now at the expense of long-term concerns and more dispersed constituencies. In the private sector, rules and regulations seek to tame corner-cutting and short-sighted behavior. In the public sector, the primary safeguard is the…

  9. 76 FR 18649 - Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-05

    ... of 2010 AGENCY: Employee Benefits Security Administration, Labor. ACTION: Annual Reporting and... relating to annual reporting requirements under Title IV of ERISA in the technical revisions of the... annual reporting and filing obligations on pension and welfare benefit plans, as well as on certain...

  10. 29 CFR 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. 2520.104-27 Section 2520.104-27 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE...

  11. "But the Pension Fund Was Just 'Sitting' There." The Politics of Teacher Retirement Plans. Working Paper 2009-04

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2009-01-01

    The tension at the heart of pension politics is the incentive to satisfy today's claimants in the here-and-now at the expense of long-term concerns. Rules and auditing standards are intended to tame this kind of short-sighted behavior in the private sector. In the public sector, the primary safeguard is the hope that public officials will not be…

  12. 26 CFR 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal... significantly reducing the rate of future benefit accrual. The following questions and answers concern the... a plan amendment of an applicable pension plan that significantly reduces the rate of future...

  13. 29 CFR 2520.104-48 - Alternative method of compliance for model simplified employee pensions-IRS Form 5305-SEP.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Alternative method of compliance for model simplified employee pensions-IRS Form 5305-SEP. 2520.104-48 Section 2520.104-48 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY...

  14. 29 CFR 2520.104-23 - Alternative method of compliance for pension plans for certain selected employees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... employer for a select group of management or highly compensated employees, pursuant to the authority of the... pension plans for a select group of management or highly compensated employees. The administrator of a... purpose of providing deferred compensation for a select group of management or highly...

  15. Intergovernmental (Dis)incentives, Free-Riding, Teacher Salaries and Teacher Pensions. Upjohn Institute Working Paper No. 15-220

    ERIC Educational Resources Information Center

    Fitzpatrick, Maria D.

    2015-01-01

    In this paper, I document evidence that intergovernmental incentives inherent in public sector defined benefit pension systems distort the amount and timing of income for public school teachers. This intergovernmental incentive stems from the fact that, in many states, local school districts are responsible for setting the compensation that…

  16. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause... subcontracts that meet the applicability requirements of FAR 15.408(j). (End of clause)...

  17. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause... subcontracts that meet the applicability requirements of FAR 15.408(j). (End of clause)...

  18. Pension Portability in the Northeastern States. A Policy Brief Prepared for the Steering Committee of the Northeast Common Market Project.

    ERIC Educational Resources Information Center

    Title, David

    To facilitate teacher mobility in the Northeast, barriers to interstate movement must be lessened. Presently, teachers are restricted from transferring pension assets across state lines; they can lose up to 40 percent of their retirement benefits, can usually transfer only part of their years of service, and may be financially unable to "buy…

  19. Lunar Balance and Locomotion

    NASA Technical Reports Server (NTRS)

    Paloski, William H.

    2008-01-01

    Balance control and locomotor patterns were altered in Apollo crewmembers on the lunar surface, owing, presumably, to a combination of sensory-motor adaptation during transit and lunar surface operations, decreased environmental affordances associated with the reduced gravity, and restricted joint mobility as well as altered center-of-gravity caused by the EVA pressure suits. Dr. Paloski will discuss these factors, as well as the potential human and mission impacts of falls and malcoordination during planned lunar sortie and outpost missions. Learning objectives: What are the potential impacts of postural instabilities on the lunar surface? CME question: What factors affect balance control and gait stability on the moon? Answer: Sensory-motor adaptation to the lunar environment, reduced mechanical and visual affordances, and altered biomechanics caused by the EVA suit.

  20. Wind tunnel balance

    NASA Technical Reports Server (NTRS)

    Horne, Warren L. (Inventor); Kunz, Nans (Inventor); Luna, Phillip M. (Inventor); Roberts, Andrew C. (Inventor); Smith, Kenneth M. (Inventor); Smith, Ronald C. (Inventor)

    1989-01-01

    A flow-through balance is provided which includes a non-metric portion and a metric portion which form a fluid-conducting passage in fluid communication with an internal bore in the sting. The non-metric and metric portions of the balance are integrally connected together by a plurality of flexure beams such that the non-metric portion, the metric portion and the flexure beams form a one-piece construction which eliminates mechanical hysteresis between the non-metric and the metric portion. The system includes structures for preventing the effects of temperature, pressure and pressurized fluid from producing asymmetric loads on the flexure beams. A temperature sensor and a pressure sensor are located within the fluid-conducting passage of the balance. The system includes a longitudinal bellows member connected at two ends to one of the non-metric portion and the metric portion and at an intermediate portion thereof to the other of (1) and (2). A plurality of strain gages are mounted on the flexure beams to measure strain forces on the flexure beams. The flexure beams are disposed so as to enable symmetric forces on the flexure beams to cancel out so that only asymmetric forces are measured as deviations by the strain gages.