Actuarial gains and losses
Value relevance of alternative methods of accounting for actuarial gains and losses
... recognising actuarial gains and losses to reflect companies’ value, for a sample of 91 companies included in EURONEXT 100, that have defined benefit plans and that disclosed information ...
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Actuarial gains and losses for an Irish pension scheme
... perform actuarial valuations we used Mercer’s internal software and Microsoft Excel, and familiarized ourselves with their ...functionalities and templates, all of which have enabled us to ...
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What is the best accounting policy for gains and losses in pensions?
... accuracy and comparability of financial statements, to what concerns pension recognized and disclosed ...smoothing and reduction in income statement and balance sheet volatility (Fasshauer et ...
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Prediction of genetic gains with selection between and within S
... program for increasing or reducing the expression of the character. However, none of the individuals stood out in this ranking among all analyzed characters, probably due to the lack of correlation among those. However, ...
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Selection and genetic gains for juvenile traits in progenies of Hevea
... (1.4%) and total number of vessel rings ...ferences and characterized the yield of rubber as a more suitable trait expressing the genetic variability in this popu- ...(1998) and Boock et ...
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Runoff and soil and nutrient losses in semiarid uncultivated fields
... Land use plays an important role in the control of the erosion process (AGUIAR et al., 2006; DASS et al., 2011; SANTOS et al., 2000). Removing vegetation can significantly reduce water infiltration rates and ...
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Folates in conventional and organic broccoli and losses during cooking.
... CONVENTIONAL AND ORGANIC BROCCOLI AND LOSSES DURING ...countries and a possible source of folates, which are water-soluble vitamins active during DNA ...413.7 and 742.2 µg/100 g for ...
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Decisions under unpredictable losses
... neman and Tversky ...of gains and risk- seeking in the domain of ...of gains when making their decision since they re- ceived a show-up fee that could not be lost in the exper- iment; in ...
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Unit roots and the welfare gains of cycle smoothing
... Our results show that once the dichotomy between trend and cyclical components of consumption is lost, calculations of the welfare gains of cycle smoothing may be greatly alt[r] ...
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Matemática actuarial: Seu ensino nos Institutos Superiores, dos seus inícios a 1930
... Em 1931, no recém-criado Instituto Superior de Ciências Económicas e Financeiras (ISCEF), uma das escolas que compunha a Universidade Técnica de Lisboa, surge pela primeira vez em planos de estudos de cursos de ensino ...
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Losses of immunoreactive parvalbumin amacrine and immunoreactive
... In the Amazon, gold-mining activities have caused water basin contamination with mercury, with serious consequences for the health of riverine populations, whose poten- tial intoxication has been recently demon- strated ...
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A AVALIAÇÃO ACTUARIAL NA ÓPTICA DAS COMISSÕES DE ACOMPANHAMENTO DOS PLANOS DE PENSÕES
... método actuarial em Portugal está condicionada pela legislação em vigor, a norma regulamentar nº 7/ 2007-R, de 17 de Maio, estabelece no ...valorização actuarial previsto na Norma Internacional de ...
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Accuracy and simultaneous selection gains for N-stress tolerance and N-use
... tolerant and N-use efficient and check for differences between simultaneous selection statistical ...(NAE) and Low Nitrogen Tolerance (LNTI) response indices and two per se selection indices, ...
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01.BURGSTAHLER_Earnings Management to avoid earnings decreases and losses
... 18 The correlation between changes in working capital and other accruals is substantially smaller, 0.09. This fact, combined with the observation that the magnitude of the sh[r] ...
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Chemical carbon losses and growth kinetics in Spirulina cultures.
... possuir o certificado GRAS (Generally Recognized As Safe) do FDA (Food and Drug Administration), o que garante seu uso como ali- mento e fármaco. Sua biomassa apresenta alto conteúdo de proteínas (64-74%), ácidos ...
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Prediction of direct and indirect genetic gains and genotypic correlations in rubber tree progenies
... CEC and placed in polyethylene bags, germinated and taken to the field when they had at least two open ...temperature and annual rainfall were 21.6ºC and 1,344 mm, ...
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Genetic gains in agronomic and technological traits of elite cotton genotypes
... (1936) and Hazel (1978) index allowed positive gains for the traits ELON, YIE, ABW, FS, PF, RD and UNIF (Table 5), highlighting the high gains in ELON and YIE ...(4.68 and ...
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GENETIC GAINS AND SELECTION ADVANCES OF THE UENF-14 POPCORN POPULATION
... successive gains for characters of economic interest without causing genetic narrowing in the ...selection, and verify the evolution of the gains between the selection cycles four and ...
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Chemical composition and fermentative losses of mixed sugarcane and pigeon pea silage
... fresh and as ...costs and easy management favors the use of this forage in animal feeding in the form of silage (Ávila, Pinto, Sugawara, Silva, & Schwan, ...matter losses and reduced ...
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How food techs can reduce food losses and waste?
... competitors and are often neglected in published research studies that optimise production and supply (Zhu et ...trust and image of supply chain ...conditions and governance mechanisms ...
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