Search results for "Balance"
showing 10 items of 1379 documents
Superposing significant interaction rules (SSIR) method: a simple procedure for rapid ranking of congeneric compounds
2020
The Superposing Significant Interaction Rules (SSIR) method is revised and implemented. The method is a simple combinatorial procedure, which deals with in situ generated rules among a dichotomized congeneric molecular family, selecting the most probabilistically relevant ones. The mere counting of the number of relevant rules attached to new compounds generates a molecular ranking useful for database filtering, refinement and prediction. The algorithm only needs for a symbolic molecular representation and this allows for mining the database in a confidential manner. Third parties will not know the real compounds that are on the way to be worked out. The procedure is tested for a complete s…
THE DEVELOPMENT OF AN ADOLESCENT'S PHYSICAL, EMOTIONAL AND SOCIAL BALANCE AND INCLUSIVE EDUCATION
2018
The study summarises scientific and theoretical information that provides the basis for the use of telerehabilitation methods in the promotion of the development of physical, emotional and social balance for 12 – 13 year old adolescents in the context of inclusive education. The study describes the efficiency of modern technologies for the improvement of the physical and mental health of adolescent learners, as well as suggests services of social rehabilitation which could be provided from the distance. The target audiences of the study are teachers with different professional competence, researchers and the education policy makers.
A Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits
2018
This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without considering expected future tr…
AN ACTUARIAL BALANCE SHEET MODEL FOR DEFINED BENEFIT PAY-AS-YOU-GO PENSION SYSTEMS WITH DISABILITY AND RETIREMENT CONTINGENCIES
2014
AbstractIn this paper, we develop a theoretical basis for drawing up a “Swedish” type actuarial balance sheet for a defined benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system's expected average turnover duration, measure the scheme's solvency and explore the phenomenon identified as “pension reclassification”, a widespread practice that masks the system's real status unless further pension information becomes available. The model is clearly linked to actuarial practice in social security and gives partial support to the practical adaptation of Swedish methodology carried out by OSFI (2012) in applying the concept of the …
The cost and actuarial imbalance of pay‐as‐you‐go systems: the case of Spain
2010
This work determines the actuarial cost of delivering a monetary unit of pension in the case of a pay‐as‐you‐go system. The model is also applied to determining the imbalance and the unitary pension cost of the contributory pension system of the Spanish Social Security system. The study covers all benefits and all regimes for five consecutive years from 2002 to 2006. Policy alternatives are presented that would allow the system to be brought back into balance by actuarially equating the cost to the value of the pension delivered.
From “Table 29” to the actuarial balance sheet: is it really that big a leap?
2021
EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfunded defined benefit (DB) schemes covering civil servants. These pension liabilities have to be disclosed in a supplementary table referred to as Table 29. An actuarial balance sheet (ABS) can be defined as a financial statement that lists a pension system's obligations to contributors and pensioners at a particular date, together with the amounts of the assets (financial and in particular those from contributions) that underwrite those commitments. T…
An Actuarial Balance Model for DB PAYG Pension Systems with Disability and Retirement Contingencies
2012
In this paper we develop a theoretical basis for drawing up a “Swedish” type actuarial balance sheet for a defined benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system's expected average turnover duration, measure the scheme's solvency and explore the phenomenon identified as “pension reclassification”, a widespread practice that masks the system's real status unless further pension information becomes available. The model is clearly linked to actuarial practice in social security and gives partial support to the practical adaptation of Swedish methodology carried out by OSFI (2012) in applying the concept of the contribut…
Mothers’ return-to-work reasons and work–family conflict : does a partner involved in childcare make a difference?
2021
Facilitating mothers’ work–family reconciliation upon their return to work can be considered a viable means of enhancing women’s overall employment participation. This study examined return-to-work reasons among mothers with a one-year-old child, how these reasons are related to mothers’ background characteristics, work-to-family conflict (WFC) and family-to-work conflict (FWC) and whether having a partner home caring for the child protects against such conflicts. Results based on survey data collected from Finnish working mothers (N = 573) in 2016 showed four dimensions of return-to-work reasons: personal importance of work, work- and career-related worries, dissatisfaction with stay-at-ho…
Ethnographic Knowledge in Urban Planning:Bridging the Gap between the Theories of Knowledge-Based and Communicative Planning
2021
Publisher Copyright: © 2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. ‘Knowledge-based’ approaches have recently made a breakthrough in urban planning. How to develop balance in knowledge-based planning between abstract and scientific knowledge, on the one hand, and ‘local knowledge’ on the other hand has been long debated. To this debate, we add a form of knowledge with potential for sustainable urban planning, i.e. ethnographic knowledge that could transmit an understanding of urban dwellers’ daily practices and values to planning organisations. Theoretical literature is the foundation of our argument, which we illustrate with a case study involvin…
Is ABA involved in tolerance responses to salinity by affecting cytoplasm ion homeostasis in rice cell lines?
2012
Abstract The ability of plant cells to maintain cytoplasm ion homeostasis under saline stress is among the main mechanisms involved in salt tolerance. To cope with excess Na + , cells extrude it from the cytoplasm, which requires expenditure of metabolic energy, provided by H + gradients generated by membrane-bound H + -pumps. ABA is well-known to be involved in physiological processes elicited or enhanced by stresses causing cell dehydration. In this work we studied the possible implication of this plant hormone in the control of salt-induced cellular mechanisms conducting to Na + extrusion from the cytoplasm. We used rice ( Oryza sativa L.) cell lines selected for their different toleranc…